Orange County NC Website
Browse       Search
AGENDA ITEM # 2 <br />Appendix D ATTACHMENT B <br />Operating Budget <br />Description and Explanation of Line Items <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 />