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F. Purpose Codes <br /> Purpose means the reason for which something exists or is used. Purpose <br /> includes the activities or actions that are performed to accomplish the objectives <br /> of a local school administrative unit. For budgeting and accounting purposes, <br /> expenditures of a local school administrative unit are classified into five purposes <br /> as follows: <br /> 5000 Instructional Services <br /> 6000 System-Wide Support Services <br /> 7000 Ancillary Services <br /> 8000 Non-Programmed Charges <br /> 9000 Capital Outlay <br /> The "purpose dimension" is broken down into a function level at the second digit <br /> and, where appropriate, into a sub-function level at the third digit. The fourth digit <br /> of this dimension is not currently required by NCDPI, but is highly recommended <br /> for your use to further break down the purpose of the expenditure. NCDPI, <br /> however, will replace the last digit of the purpose code with a zero (0) for NCDPI <br /> reporting purposes. <br /> Instructional Services (5000) <br /> Instructional services include the costs of activities dealing directly with the <br /> interaction between teachers and students. Teaching may be provided for <br /> students in a school classroom, in another location such as a home or hospital, <br /> and in other learning situations such as those involving co-curricular activities. It <br /> may also be provided through some other approved medium. Included here are <br /> the costs of salaries and benefits for teachers, instructional assistants, <br /> instructional leadership and support staff, as well as contracted instructional <br /> services, instructional supplies, materials, and equipment, professional <br /> development, and any other cost related to direct instruction of students. <br /> Costs of activities involved in evaluating, selecting, and implementing textbooks <br /> and other instructional tools and strategies, curriculum development, <br /> demonstration teaching, and delivering staff development are also included here. <br /> Any site-based instructional supervisor or coordinator coded to this function <br /> should spend at least 75% of his/her time on these duties. <br /> 85 <br />