School District Of Okaloosa County Descriptions Of .
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐2023OBJECTObject indicates the type of goods or services obtained as a result of a specific expenditure. Eight major objectcategories are identified and described in this handbook: (1) Salaries, (2) Employee Benefits, (3) PurchasedServices, (4) Energy Services, (5) Materials and Supplies, (6) Capital Outlay, (7) Other Expenses, and (8)Transfers. These broad categories are subdivided for more detailed information about objects orexpenditures.CodeDESCRIPTOR0100SalariesGross salary for all personnel working in permanent positions for the School Board.02000100Salary – Educational Support0102Additional Pay ‐ Salaries paid for “Other Compensation”0103Salary – Supplements0105Salary – Bonus0107Salary ‐ Extended Substitutes0111Salary ‐ Administrative/Manager0117Workshops SalariesSalaries paid for attending approved workshops or similar activities outside the duties ofthe regular job.0130Salary – Overtime0131Salary – Instructional0132Salary ‐ Hourly Teachers0161Salary – Professional‐TechnicalEmployee BenefitsAmounts paid by the school system on behalf of employees. These amounts are not included ingross salary. Such payments are fringe benefits and, while not paid directly to employees, is part ofthe cost of employing staff. Benefits should be identified with the function in which the salaries wererecorded.0210RetirementEmployers share of any state or local employee retirement system paid by the schooldistrict, including the amount paid for employees assigned to federal programs.0220FICAContributions of the employer’s share of Social Security and Medicare for district personnel(including hourly personnel).187
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐202302300300Group InsuranceExpenditures to provide group insurance coverage (including life, health, and accidentinsurance) for school personnel.0231Group Insurance ‐ Health & Hospital0232Group Insurance ‐ Life0233Group Insurance – Dental0234Group Insurance ‐ OtherPurchased ServicesAmounts paid for personal services rendered by personnel who are not on the payroll of the districtschool board, and other services that the Board may purchase. While a product may or may notresult from the transaction, the primary reason for the purchase is the service provided in order toobtain the desired results.0310Professional and Technical ServicesServices that by their nature can be performed only by persons with specialized skills andknowledge acquired through intensive academic preparation. Included are the services ofarchitects, engineers, auditors, dentists, medical doctors, lawyers, consultants, andaccountants. Also included are service agreements and computer tech support fees, ifseparate from license renewal fee.0315Custodial Services – Managed InternallyUsed to set‐aside funds to pay for custodial services managed by the District.0319Technology‐Related Professional and Technical ServicesFor data‐processing and coding services, and other professional and technical servicesexpenditures related to technology.0330In‐County TravelCost of In‐County travel for personnel required to travel for the district school board withinthe county. Registration fees for in‐county travel are recorded under Object 0730.03310350Out‐of‐County TravelCosts for transportation, meals, hotel, registration fees, and other expensesassociated with traveling on business for the district school board. Payment forper diem in lieu of reimbursement for subsistence (room and board) also ischarged here.Repairs and MaintenanceExpenditures for repairs and maintenance services not provided directly by districtpersonnel. This includes contracts and agreements covering the upkeep of grounds,buildings and equipment. Costs for new construction, renovations, and remodeling arecapital expenditures and, therefore, are not included.Note: Equipment repair services that are direct costs of specific programs within the FEFPshall be charged to the appropriate code under the “Instruction” function. Equipmentrepair services rendered for the functions of “Transportation” and “Food Services” shouldbe charged to those functions. Routine maintenance of audiovisual equipment should be188
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐2023charged to Function 6200 (Instructional Media Services). All other equipment repairs maybe charged to Function 8100 (Maintenance of Plant).03600354Vehicle Repairs/Maintenance0355Technology‐Related Repairs and Maintenance (Formerly Computer Repairs)Expenditures for technology‐related repairs and maintenance.0356Inspect/Repair Fire Extinguisher0357Support Managed – ComputersLease and Rental AgreementsExpenditures for leasing or renting land, buildings, films, and equipment for both temporaryand long‐range use of the district school board. This object code includes annual feescharged for support and maintenance of software and for broadcast rights. Payments oncapital leases are not recorded in this account, but are recorded as a reduction of principaland the recognition of expense. Charter bus leases/rentals are recorded in this object.0363Seat Managed – Computers0365Software SubscriptionsExpenditures made for subscription software and/or annual software subscriptionrenewals that have a contract life of one year or less. This is not for the initialpurchase of the original software; it is only for the renewals. Examples include webbased software, site license renewal, online subscription, online training for thesoftware, and hosted sites. Computer tech support, if mandatory to run theprogram, is included in this object.0369Technology‐Related RentalsExpenditures for computer and related equipment rentals, licenses, and fees forInternet research subscriptions. Software subscriptions and seat managementhave separate object codes.0370PostageExpenditures to provide postage, shipping, and telegram for the district school system.0371TelephoneIncludes new installation or relocation in addition to monthly charges.0372Telephone Maintenance0373Telephone Long Distance0375Cellular Telephone0376Telecom ‐ Internet189
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐20230380039004000500Public Utilities ServicesOther than Energy Services. Expenditures for services usually provided by public utilitiesexcept energy services (see Object 0400).0381Water & Sewage0382GarbageOther Purchased ServicesExpenditures for all other purchased services not included above, such as distributions tocharter schools from unrestricted funds, printing, binding, reproduction, pest control, andother nonprofessional purchased services.0391Laundry & Linen0392Shipping Charges0393Contracts ‐ Nonprofessional Services (Pest Control)0398Field TripsThis object may only be used for District Transportation charges. Admission feesfor field trips should be charged to Object 0730.0399Other Technology‐Related Purchased ServicesExpenditures for all other technology‐related purchased services.Energy ServicesExpenditures for the various types of energy used by the district should be classified as follows:0410Natural Gas0415Utilities Set‐Aside0420Bottled Gas0430Electricity0450Gasoline0460Diesel FuelMaterials and SuppliesAmounts paid for items of an expendable nature that are consumed, worn out, or deteriorated inuse, or items that lose their identity through fabrication or incorporation into different or morecomplex units or substances.0510SuppliesExpenditures for consumable supplies for the operation of a school, including freight.Examples included expenditures for instructional, custodial, and maintenance supplies.Also includes textbooks that are not State adopted.190
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐202306000511Digital Books – Non‐AdoptedExpenditures for digital books that are not State‐adopted textbooks.0519Technology‐Related SuppliesExpenditures for supplies used for technology‐related purposes, such as flash drives andother supply items not reported in Object 0644 – Computer Hardware ( 1,000), Object0649 – Technology‐Related Equipment ( 1,000), or Object 0692 – Software ( 1,000).0520TextbooksExpenditures for State adopted textbooks furnished free by districts, including freight. Thiscategory also includes the costs of workbooks, textbook binding or repair, and text‐relatedmaterials.0521Textbooks – Digital ‐ AdoptedExpenditures for digital State‐adopted textbooks.0530PeriodicalsExpenditures for all paper periodicals and newspapers. A periodical is any publicationappearing at regular intervals of less than a year and continuing for an indefinite period.Object 0530 may only be used with Function 6200 – Instructional Media Service.0539Technology‐Related PeriodicalsExpenditures for all electronic periodicals and newspapers. A periodical is any publicationappearing at regular intervals of less than a year and continuing for an indefinite period.Object 0530 may only be used with Function 6200 – Instructional Media Service.0540Oil and GreaseExpenditures for oil, grease and any other lubricants for all types of motor vehicles.0550Repair PartsExpenditures for repair parts, antifreeze, and supplies used in district‐owned vehicles, pupiltransportation or otherwise, with the exception of gas, oil, grease, gear lubricants, tires, andtubes.0560Tires and TubesExpenditures for tires and tube replacement, including recapping. If labor is done in adistrict‐operated garage, those costs should be recorded under salaries.Capital OutlayExpenditures for the acquisition of fixed assets or additions to fixed assets. These are expendituresfor land or existing buildings, improvements to grounds, construction of buildings, additions tobuildings, remodeling of buildings, initial equipment, and additional equipment.0610Library BooksExpenditures for noncapitalized regular or incidental purchases of school library books (hardcopy) available for general use by students, including any reference books, even thoughsuch reference books may be used solely in the classroom. Also recorded here are costs offreight for school library books. Object 0610 may only be used with Function 6200 –Instructional Media Service.191
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐20230611Library Books ‐ DigitalExpenditures for noncapitalized regular or incidental purchases of school library books(digital) available for general use by students, including any reference books, even thoughsuch reference books may be used solely in the classroom.0621Audio‐Visual (AV) Materials ‐ Capitalized (Non‐Consumable ‐ 1,000 and Above)Expenditures for non‐consumable materials such as film, filmstrips, recordings, exhibits,charts, maps, and globes, regardless of cost, are charged to this account.0622Audio‐Visual (AV) Materials ‐ Noncapitalized (Non‐Consumable ‐ Under 1,000)Expenditures for non‐consumable materials such as film, filmstrips, recordings, exhibits,charts, maps, and globes, regardless of cost, are charged to this account.0641Furniture, Fixtures and Equipment ‐ Capitalized ( 1,000 and Above)Expenditures for initial or additional items of equipment such as furniture, furnishings,machinery, and portable bleachers that are not integral parts of the building or buildingservice systems.0642Furniture, Fixtures and Equipment ‐ Noncapitalized (Under 1,000)Expenditures for initial or additional items of equipment such as furniture, furnishings,machinery, and portable bleachers that are not integral parts of the building or buildingservice systems.0643Computer Hardware – Capitalized & Technology‐Related Infrastructure ( 1,000 and Above)A computer is a digital, electronic device capable of reading, processing, and executingsoftware designed for administrative and instructional uses. The term “computer” refers tonot only the main processing unit, but also expansion cards, upgrade devices, andperipherals, such as: operating system software (ROM‐based), installable memory,processor upgrades, video boards, sound cards, network connectivity boards or cards, otherexpansion and upgrade devices, monitors, printers, scanners, internal and external harddisk drives, floppy disk drives, CD‐ROM drives, plotters, modems, computer projectiondevices, adaptive hardware, and other peripherals that attach to the unit.0644Computer Hardware ‐ Noncapitalized (Under 1,000)A computer is a digital, electronic device capable of reading, processing, and executingsoftware designed for administrative and instructional uses. The term “computer” refers tonot only the main processing unit, but also expansion cards, upgrade devices, andperipherals, such as: operating system software (ROM‐based), installable memory,processor upgrades, video boards, sound cards, network connectivity boards or cards, otherexpansion and upgrade devices, monitors, printers, scanners, internal and external harddisk drives, floppy disk drives, CD‐ROM drives, plotters, modems, computer projectiondevices, adaptive hardware, and other peripherals that attach to the unit. Also included aremimios, projectors, and iPads.0648Technology‐Related Capitalized Fixtures and Equipment ( 1,000 and Above)Expenditures for initial or additional items of equipment that is technology related.0649Technology‐Related Furniture, Fixtures and Equipment ‐ Noncapitalized (Under 1,000)Expenditures for initial or additional items of equipment that is technology related.192
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐20230670Improvements Other Than BuildingsConstruction cost of permanent improvements and additions, other than buildings andadditions, consisting of all expenditures for general constructions, and advertisements ofcontracts, payments, or construction. Examples of such improvements are excavation, filldirt, grading, utility installation, sod, shrubs, fences, retaining walls, sidewalks, sewagetreatment systems, original or expanded paving projects, the initial purchase of fixedplayground equipment, flagpoles, gateways, and underground storage tanks that are notparts of building service systems. If the improvements are purchased or constructed, thepurchase or contract price and related costs should be recorded. If improvements areobtained by gifts, the fair market value at time of acquisition should be recorded. Includeunder this classification permanent bleachers requiring footings or foundations, andswimming pools, including the necessary filtering and plumbing equipment.0671Land Improvements0672New Sidewalks and Retaining Walls0673New Parking Lots & Driveways0675Fence and Underground Tanks0676Other Permanent ImprovementsExamples include new sprinklers, signs, curbing, parking lot, sidewalk, etc.Replacement SystemsExamples include replacement sand, parking lot, sidewalk, curbing, sod, retainingwalls, etc. New sand is recorded under Object 0671.067706800691Remodeling and RenovationsExpenditures for major permanent structural alterations and the initial installation ofheating and ventilating systems, electrical systems, plumbing systems, fire protectionsystems, and other service systems in existing buildings are renovations that should becapitalized. Installation of replacement systems should be capitalized and the replacedsystems removed from the accounting records. Remodeling projects should be capitalized.Remodeling or improvement of buildings usually takes place within the existing floor area,while a building addition extends the floor area. Repairs to buildings and service systemsare classified as Maintenance of Plant (Function 8100).0681Fire/Sprinkler/Electrical/Water SystemsNew network data drops are considered electrical systems.0682Heating/Cooling/Air Condition Systems0684Replacement Roofing and Systems0685Flooring and Structural AlterationSoftware ‐ Capitalized ( 1,000 and Above)The set of programs and associated documentation used to control the operation of acomputer. The two primary types of software are (1) systems software, which includeoperating systems, programming languages, and utility program; and (2) applicationprograms that are designed to perform tasks such as data base management, spreadsheet193
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐2023functions, instruction, and word processing. Systems software acquired in conjunction withcomputer hardware may be recorded as part of the equipment purchase (no allocation ofcost to the software) when the software will not be removed, transferred, or in any wayseparated from the original hardware. Software is received on a disk or is downloaded.Includes purchases of site licenses over 1,000.07000692Software ‐ Non Capitalized (Under 1,000)The set of programs and associated documentation used to control the operation of acomputer. The two primary types of software are (1) systems software, which includeoperating systems, programming languages, and utility program; and (2) applicationprograms that are designed to perform tasks such as data base management, spreadsheetfunctions, instruction, and word processing. Systems software acquired in conjunction withcomputer hardware may be recorded as part of the equipment purchase (no allocation ofcost to the software) when the software will not be removed, transferred, or in any wayseparated from the original hardware. Software is received on a disk or is downloaded.Includes purchases of site licenses under 1,000.0694Software Apps – TabletsOther ExpensesAmounts paid for goods and services not otherwise classified above. This includes expenditures forthe retirement of debt, the payment of interest on debt, judgments against the school system, andthe payment of dues and fees.0710Redemption of PrincipalExpenditures from current funds for the retirement of obligations.0720InterestExpenditures from current funds for interest on liabilities and obligations. Also included isthe amortization of the net carrying amount of debt refunding.0730Dues and FeesExpenditures for dues and fees include dues paid to professional organizations asdetermined by school board policy and procedures. Also included are tuition fees foremployee training activities, whether in person or online. Administration fees paid to otherorganizations and fees paid relative to the issuance or service of debt and commissions forcollection of taxes are also recorded here. Registration fees paid without travel or for in‐county travel are recorded in this object. Registration fees for out‐of‐county travel arerecorded as part of Object 0331.0732Motor Vehicle Tags and Fees0750Other Personnel ServicesSalaries paid to persons (including substitute teachers not under written contract) ontemporary appointment. These services may be in lieu of those rendered by an absentregular employee or for the creation of temporary additional capacity as authorized by theschool board. The annual budget should anticipate the payment of such compensation.Payments made from these funds are not subject to retirement deductions; however,federal income tax must be withheld in accordance with the withholding tables. OtherPersonnel Services may be budgeted in any area of responsibility.0790Miscellaneous ExpenseExpenditures for other expenses that cannot be assigned to one of the above categories194
SCHOOL DISTRICT OF OKALOOSA COUNTYDESCRIPTIONS OF FREQUENTLY USED EXPENDITURE OBJECT CODESFISCAL YEAR 2022‐2023should be charged to this account. Included here are the expenditures for Federal IndirectCost for projects, which should be assigned to Function 7200, General Administration, andfor Food Service Indirect Cost, which is assigned to Function 7600, Food Services.07990900Miscellaneous Technology‐Related ExpenseTechnology‐related expenditures that cannot be assigned to any other 7Reserves ‐ Schools and Departments0988Reserves ‐ School Carryover0997Reserves ‐ Projects195
All other equipment repairs may be charged to Function 8100 (Maintenance of Plant). 0354 Vehicle Repairs/Maintenance 0355 Technology‐Related Repairs and Maintenance (Formerly Computer Repairs) Expenditures for technology‐related repairs and maintenance. 0356 Inspect/Repair Fire Extinguisher
1- Okaloosa County Jail –Crestview, Florida 2- Chez Elan' Apartments –Okaloosa County 3- Village Baptist Church – Destin 4- Destin Middle School – Destin 5- Presidio Condominium – Okaloosa County 6- Indianola Condominium –Okaloosa County 7- Palm Court Yacht Club – Okaloosa County
Greg Kisela - Okaloosa County Melinda Bowers Jose Lozano - Okaloosa Gas District Tom Robillard - Christine Powell Retired WELCOME to our new 2017 Board Members! GOLD 1,500 Sandy Arteaga - Okaloosa County School District Robert Kirila - Doolittle Institute Lee Lewis - Avcon, Inc Charlie Nix - Okaloosa Sheriff’s Office
ONLINE SCHOOL PAYMENTS BOOKKEEPING School District of Okaloosa County School District of Okaloosa County On‐Line Activity Set‐Up Form REQUIRED FIELDS: Activity Name: 4th Grade Field Trip ‐ Tallahassee ‐ Ms. Jones Activity Description: 4th Grade Field Trip to Tallahassee Sponsor/Teacher E‐mail Address: jonesm @mail.okaloosa.k12.fl.us
Okaloosa-Walton Community College Professional Employment: Non-Academic Okaloosa Board of County Commissioners 2013-2019 Okaloosa County, FL Public Safety Director Director of Corrections Major of Jail Operations Security & Operations Captain Okaloosa County Sheriff's Office 1999-2013 Okaloosa County, FL
OKALOOSA COUNTY Okaloosa County became the 52nd county in Florida in 1915, created from parts of Santa Rosa and Walton Counties. Okaloosa County Government was created to be responsive to citizens in providing an appropriate level of accessible services on a cost effective basis. Critical county values include the following: continual .
The Okaloosa County School District has acheived a larger share of 'A' rated schools than any other Florida County. Today, the Okaloosa County School District serves approxamitely 30,000 students and operates 33 neighborhood public schools. Recognizing that education must be a
THANKS TO OUR 2016 CORPORATE SPONSORS OFFICERS Dawn Mann (Legacy Insurance) . Okaloosa County Sheriff’s Department Okaloosa County Teachers Federal Credit Union North Okaloosa Physician Group, . Supervisor of Elections of Okaloosa County Paul Lux Crestview Urgent Care Mary Beth Blanchard Community Bank
The Okaloosa County School District has acheived a larger share of 'A' rated schools than any other Florida County. Today, the Okaloosa County School District serves approxamitely 30,000 students and operates 33 neighborhood public schools. Recognizing that education must be a
