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Non-Programmed charges are conduit-type (outgoing transfers) payments <br /> to other LEAs or other administrative units in the state or in another state, <br /> transfers from one fund to another fund in the LEA, appropriated but <br /> unbudgeted funds, debt service payments, scholarship payments, <br /> payments on behalf of educational foundations, contingency funds, and <br /> other payments that are not attributable to a program. <br /> 8100 Payments to Other Governmental Units <br /> Include payments to other LEAs or governmental units, which are <br /> generally for tuition and transportation for services rendered to <br /> pupils residing in the paying LEA. It is also used for indirect cost <br /> when used in conjunction with object code 392. <br /> 8200 Unbudgeted Funds <br /> Include unbudgeted federal grant funds administered by the State <br /> Board of Education that are being set aside by the LEA and are not <br /> a part of the LEA's budgeted funds. These funds are not available <br /> for use in the current fiscal for expenditures unless the LEA first <br /> transfers an amount from this account to their budgeted line item(s) <br /> by means of an approved budget amendment. This code may also <br /> be used to identify appropriated but unbudgeted funds in any fund <br /> source by the LEA. <br /> 8300 Debt Services <br /> Include debt service payments for lease purchases or installment <br /> contracts. <br /> 8400 Interfund Transfers <br /> Include transfers of funds from one fund to another fund in an LEA. <br /> 8500 Contingency <br /> Include appropriations for use in circumstances not completely <br /> foreseen. As monies are required from this item, budget <br /> amendments should be made to transfer monies to the appropriate <br /> operating function. <br /> 8600 Educational Foundations <br /> Include payments made by the school system on behalf of an <br /> education foundation for which the school system has fiscal <br /> responsibility <br /> 108 <br />