| 000 | None | | |
| 111 | Instructional Teachers | | |
| 112 | Substitutes | | |
| 113 | Instructional Paraprofessionals | | |
| 121 | Pupil-Use Technology and Software | | |
| 122 | Instructional Materials, Trips, and Supplies | | |
| 211 | Guidance and Counseling | | |
| 212 | Library and Media | | |
| 213 | Extracurricular | | |
| 214 | Student Health and Services | | |
| 214 | Student Services - Instruction Related | | |
| 215 | Academic Interventions | | |
| 216 | Student Health Services - Non Instructional | | |
| 221 | Curriculum Development | | |
| 222 | In-Service, Staff Development, and Support | | |
| 223 | Sabbaticals | | |
| 231 | Program Management | | |
| 232 | Therapists, Psychologists, Evaluators, Personal Attendants and Social Workers | | |
| 241 | Academic Student Assessment | | |
| 311 | Transportation | | |
| 312 | Food Service | | |
| 313 | Safety | | |
| 321 | Building Upkeep, Utilities, and Maintenance | | |
| 331 | Data Processing | | |
| 332 | Business Operations | | |
| 411 | Budgeted Contingencies | | |
| 421 | Debt Service | | |
| 422 | Capital Projects | | |
| 431 | Public, Parochial, Private, and Charter School Pass-Throughs | | |
| 432 | Retiree Benefits and Other | | |
| 433 | Enterprise and Community Service Operations | | |
| 441 | Claims and Settlements | | |
| 511 | Principals and Assistant Principals | | |
| 512 | School Office | | |
| 521 | Deputies, Senior Administrators, Researchers, and Program Evaluators | | |
| 531 | Superintendent and School Board | | |
| 532 | Legal | | |
| 997 | Reserved for Balance Sheet Transactions | | |
| 998 | Reserved for Revenue Transactions | | |