Chart of Accounts

ID FUND05 Pooled Cash08 PERA09 Choice Scholarship Legal Fund10 General Fund11 Charter School Fund13 Outdoor Education Fund14 Capital Projects Fund15 Full Day Kindergarten Fund21 Nutrition Services NSLP Fund22 Government Designated Purpose Grants Fund23 Pupil Activity Fund25 Transportation Fund26 Athletics & Activities Fund28 Nutrition Services Non-NSLP Fund29 Child Care Fund31 Bond Redemption Fund34 GASB Fund39 Certificates of Participation (COP) Lease Payment Fund41 Bond Building Fund45 Certificates of Participation (COP) Building Fund65 Medical Fund66 Short Term Disability Insurance Fund75 Private Purpose Trust Fund77 Douglas County Educational Foundation Fund

ID COST CENTER NAME100 Elementary Schools102 Pine Grove Elementary103 Coyote Creek Elementary104 Sand Creek Elementary105 Rock Ridge Elementary106 Cherokee Trail Elementary107 Eagle Ridge Elementary108 Bear Canyon Elementary109 Roxborough Primary Elementary110 Acres Green Elementary111 Summit View Elementary112 Castle Rock Elementary114 Cherry Valley Elementary115 Franktown Elementary116 Larkspur Elementary117 Northridge Elementary118 Northeast Elementary119 Mountain View Elementary121 Pine Lane Elementary123 Fox Creek Elementary124 Sedalia Elementary125 Cougar Run Elementary126 South Ridge Elementary127 Pioneer Elementary128 Buffalo Ridge Elementary129 Trailblazer Elementary130 Wildcat Mountain Elementary131 Iron Horse Elementary132 Saddle Ranch Elementary133 Meadow View Elementary134 Arrowwood Elementary135 Prairie Crossing Elementary136 Heritage Elementary137 Eldorado Elementary138 Timber Trail Elementary139 Frontier Valley Elementary140 Soaring Hawk Elementary141 Legacy Point Elementary142 Redstone Elementary143 Flagstone Elementary144 Copper Mesa Elementary145 Mammoth Heights Elementary146 Stone Mountain Elementary147 Gold Rush Elementary148 Clear Sky Elementary149 Roxborough Intermediate Elementary150 Sage Canyon Elementary151 Renaissance Magnet Elementary152 Lone Tree Elementary198 Highlands Ranch Early Childhood Center199 Early Childcare Center - South200 Middle Schools226 Ranch View Middle School228 Castle Rock Middle School229 Cresthill Middle School231 Sierra Middle School232 Sagewood Middle School233 Mountain Ridge Middle School234 Rocky Heights Middle School235 Mesa Middle School236 Cimarron Middle School

ID COST CENTER NAME (Cont.)300 High Schools331 Highlands Ranch High School332 Douglas County High School333 Ponderosa High School334 ThunderRidge High School335 Chaparral High School337 Mountain Vista High School338 Rock Canyon High School339 Castle View High School340 Legend High School390 Daniel C. Oakes High School392 New Alternative Education High School - Pine Drive394 Eagle Academy395 Bridge Program - Parker396 Bridge397 Bridge Program - DC South398 Bridge Program - Highlands Ranch399 Bridge Program - Lone Tree401 Innovation Campus462 eDCSD501 Cloverleaf Home Education Partnerships503 Renaissance Magnet Elementary School505 DCSD Opportunity Center591 Plum Creek Academy600 Substitute Office601 District Wide Activity611 Douglas County Educational Foundation612 Wilcox Building613 Cantril Building620 Grant Coordination622 Testing/Assessment623 Staff Counsel624 English as a Second Language625 Career & Tech Education627 Early Childhood Education (Preschool)628 School Community Partnership630 DC Student Support Center632 Information & Technology Services633 Risk Management Insurance Reserve634 Business Services635 Special Services636 Benefits637 Chief Operations Officer639 Academic Integrity640 Curriculum Instruction & Professional Growth642 School Leadership643 Athletics & Activities644 Security Services645 Gifted & Talented646 Superintendent647 Classified Professional Development648 Student Health Services649 Reading Recovery650 Before and After School (BASE)651 Communications653 Human Resources658 District Media Center659 Board Of Education660 Personalized Learning661 Health Wellness & Prevention662 Mental Health

ID COST CENTER NAME (Cont.)670 Title I & Griffith Center680 West Support Center688 Office Of Choice Programming691 DCSD Pass Through Grants699 Educator Effectivness711 Operations & Maintenance713 Planning And Construction725 Fleet726 Parker Terminal727 Castle Rock Terminal728 Highlands Ranch Terminal732 Printing Services733 Warehouse734 Mail736 Outdoor Education Center752 Nutrition Service754 Nutrition's Commissary Kitchen801 District Wide Activity900 Charter Schools919 HOPE Elementary Charter School929 HOPE Middle Charter School939 HOPE High School Charter School950 Academy Charter School951 Parker Core Knowledge Charter School952 Ben Franklin Academy Charter School953 Platte River Academy Charter School954 Northstar Academy Charter School955 Apex Charter School956 DCS Montessori Charter School957 Challenge To Excellence Charter School958 American Academy Charter School959 HOPE On Line Charter School960 SkyView Academy Charter School961 STEM Academy Charter School962 Ascent Classical Academy of Douglas County963 Aspen View Academy Charter School964 World Compass Academy Charter School965 Global Village Academy Charter School966 Parker Performing Arts Charter School967 Renaissance Secondary Charter School968 Leman Academy of Excellence970 Elbert County971 Douglas County973 DC Athletic Stadium974 HR (Shea) Athletic Stadium976 Echopark Automotive Stadium

ID BUDGET SOURCE10 Discretionary Allocation11 Discretionary Allocation Not Subject to Carry Over20 Non-Discretionary Allocation21 Non-Discretionary Allocation Subject to Carry Over60 Non-Tax Payer Principal Discretionary

ID PROGRAM BY NAME0010 General Elementary Education0018 Kindergarten through Eighth Grade0020 General Middle/Junior High School Education0030 General High School Education0040 General Preschool Education0050 General Post-Secondary Education for K-12 Students0060 General Integrated Education0070 Gifted And Talented Education0080 General Instructional Library Media0090 Other General Education0091 Star Lab0093 Special Programming0100 Agriculture0200 Art0211 Art History0222 Commercial Design0231 Metalwork and Jewelry0232 Pottery and Ceramics0240 Drawing0260 Photography & Related Media0280 Sculpture0290 Other Art0300 Business0400 Distributive/Marketing Education0500 English Language Arts0510 Language Skills0511 Reading0519 Other Language Skills0530 Literature0543 Journalism0549 Other Compositions0550 Speech0560 Dramatic Arts0566 Technical Theater And Design0569 Other Dramatic Arts0600 Foreign Languages0800 Physical Curriculum0810 Health Education0822 Fire Safety0831 Acquatics0833 Dance, Rhythms, and Dramatic Activities0839 Other Physical Education0840 Recreation0890 Other Physcial Curricumlum0900 Family and Consumer Education0922 Early Childhood0926 Food And Nutrition0927 Housing and Home Furnishings0929 Other Home Economics

ID PROGRAM BY NAME (Cont.)0931 Teacher Cadet0932 Clothing and Textile Services0933 Food Services0934 Housing Services1000 Industrial Arts/Technology Education1010 Construction1023 Photography1030 Drafting1043 Electronics1062 Sheet Metal1063 Welding1065 Woods1070 Power/Automotive Mechanics1084 Aviation Occupations1100 Mathematics1200 Music/Band1210 General Music1240 Vocal Music1250 Instrumental Music/Orchestra1258 Instrumental Instruction1300 Natural Science1320 Biological Science1323 Zoology1325 Aquatic Biology1326 Genetics1327 Forensic Science1328 Anatomy & Physiology1329 Other Bilogical Sciences1330 Physical Science1331 Chemistry1332 Physics1340 Earth/Space Science1342 Geology1343 Meterology1350 Outdoor Education1353 Expeditionary Learning1354 Adventure Education1380 STEM1390 Other Sciences1400 Office Occupations1500 Social Sciences1590 Other Social Sciences1600 Technical Education/Computer Technology1610 Computer Applications1620 Computer Systems1630 Computer Programming1690 Other Technical Education/Computer Technology1700 Special Education1702 Special Education - Extended School Year1705 ACE1710 Physical Disability1720 Vision Disability1730 Hearing Disability1740 Significant Limited Intellectual Capacity1750 Significant Identifiable Emotional Disability1760 Perceptive or Communicative Disability

ID PROGRAM BY NAME (Cont.)1770 Speech Language Disability1771 Speech Pathology Services1780 Multiple Disabilities1781 Transition-Bridge Program1782 Career Assistant1783 Autism1790 Other Disabilities1791 Preschool Child with a Disability1792 Infant/Toddler with Disability1793 Child Find Assessment1794 Special Education - Out of District1799 SPED Preschool Groups1815 Girls Basketball1817 Girls Cheerleading1819 Girls Field Hockey1821 Girls Golf1822 Girls Gymnastics1826 Girls Soccer1827 Girls Softball1828 Girls Swimming1829 Girls Tennis1830 Girls Track & Field1831 Drill Team1832 Girls Volleyball1833 Girls Wrestling1834 Girls Lacrosse1835 Girls Pom Squad1836 Girls Rugby1839 Other Athletics/Sports Females1844 Boys Baseball1845 Boys Basketball1848 Boys Cross Country1850 Boys Football1851 Golf1853 Boys Ice Hockey1856 Boys Soccer1858 Boys Swimming1859 Boys Tennis1860 Boys Track1862 Boys Volleyball1863 Boys Wrestling1864 Boys Lacrosse1866 Boys Rugby1869 Other Athletics/Sports Males1874 Running Club1875 Unified Sports (SPED)1876 Coed Bowling1878 Coed Cross Country1881 Coed Golf1883 Coed Ice Hockey1885 Coed Skiing1889 Coed Tennis1890 Coed Track And Field1897 Inline Hockey1899 Other Coed Athletics/Activities1900 Chess Club

ID PROGRAM BY NAME (Cont.)1901 Equestrian Club1902 TV Production1903 Volunteer Coordinator1904 Science Honor Society1905 Weight Training Club1906 Ping Pong Club1907 Robotics Club1908 Karate Club1909 District Paid Non-CHSAA Activities1910 Academic1911 National Honor Society1912 National Junior Honor Society1913 Graduation1914 Fellowship of Christian Athletes (FCA)1915 Future Business Leaders of America (FBLA)1916 Future Educators1917 Family Consumer Career Leaders of America (FCCLA)1918 DECA1919 Hero1920 ACE Enterprises1921 Juggling Club1922 Future Farmers of America (FFA)1923 Students Against Destructive Decisions (SADD)1924 Video Game Club1925 Minecraft Club1926 British Club1927 Fencing Club1928 Climbing Club1929 Democrats In Action1930 Tech Student Association (TSA)1931 Safe Home1932 United Nations Model Club1933 Fishing Club1934 Radio Club1935 Ultimate Club1936 School Spirit1937 Creative Writing1938 Key Club1939 Destination Imagination1940 Art Club1941 Photography Club1942 Ceramics Club1943 Jewelry Club1944 Sign Language1946 Speech/Debate1947 Newspaper1948 Student Directories1949 Student Planners1950 Athletic Handbooks1951 Yearbook1952 School Store1953 Knowledge Bowl1954 Booster Store1955 Grocery Certificates1956 Girls Who Code Club1957 Rotary Club

ID PROGRAM BY NAME (Cont.)1958 Archery Club1959 Gamanu Club1960 Academy 41961 Intramurals1962 Outdoor Adventure Club1963 Special Education Club1964 Environmental Club1965 English Honor Society1966 Frisbee Club1967 National Athletic Honor Society1968 Dance Club1969 Web Club1970 Computer Club1971 Journalism Club1972 Language Arts Club1973 Life Management Club1974 Math Club1975 Science Club1976 Social Studies Club1977 Thespians Club1978 Drama Club1979 Physical Education Club1980 Foreign Language1981 German Club1982 German Honor Society1983 Automotive Enthusiast Club1984 Business Activity Club1985 French Club1986 French Honor Society1987 Spanish Club1988 Spanish Honor Society1989 Esports1990 Other Academic Activities1991 Middle School Team 11992 Middle School Team 21993 Middle School Team 31994 Middle School Team 41995 Middle School Team 51996 Middle School Team 61997 Middle School Team 71998 Middle School Team 81999 Freshman Class2000 Sophomore Class2001 Junior Class2002 Senior Class2003 Dare to Share Club2004 Jewish Club2005 Continental League2007 Seminar Freshman2008 Yoga Club2009 Oasis Mental Health Club2010 Health Occupational Students of America (HOSA)2011 Choir Club2012 Choir Trip2013 After Prom2014 Concert Band

ID PROGRAM BY NAME (Cont.)2015 Jazz Band2016 Music Honor Society2017 Biking Club2018 Chinese Club2019 Marching Band2020 Band Trip2021 Orchestra2022 Tech Theater Club2023 Prom2024 Orchestra Trip2025 Random Acts Of Kindness Club2026 Cooking Club2027 Game Club2028 Sports Medicine Club2029 Other Music Activities2030 School/Public Service2031 Community/School Resource2032 Anime Club2033 Book Club2034 Literary Magazine Club2035 Asian Club2036 National Chinese Honor Society2037 Teacher Memorial Scholarship Fund2038 Gay Straight Alliance2039 Scholarship2040 Multicultural/International2041 Student Council2042 Peer Counseling2043 Team Club2044 Counseling2045 Library Club2046 FBLA District 11 Competition2047 Falcon Heroes2048 Recycling2049 Other School/Public Service Activities2050 Jags Go Pink2051 Link Crew2052 Fashion Club2053 Animal Advocate Club2054 Young Republicans2055 Parent Teacher Community Organization (PTCO)2056 Ski Bum Club2057 Tye Dye Club2058 Operation Underground Railroad (O.U.R)2059 Deaf And Hard Of Hearing (DHH)2060 Crafts Club2061 Elementary Band2062 Jr ROTC Club2063 National Art Honor Society (NAHS)2064 National Technical Honor Society (NTHS)2065 Glee Club2066 Biotech Club2067 Science Olympiad2068 Philanthropy Club2069 Cross Country Memorial Run2070 Classes

ID PROGRAM BY NAME (Cont.)2071 TRHS $100 Reunion Startup2072 Diversity Club2073 Great-West Grant2075 Community Action Service (CAS)2076 Model Congress Club2077 Garden Club2080 American Sign Language Honor Society2081 Genetics Club2082 Mountain Biking Club2085 Miscellaneous Fundraisers (Cancer, Amnesty, Etc)2086 Chinese Honor Society2087 Booster Club Gf2089 Activity Cards2090 Other Cocurricular Activities2091 Young Ameritowne2092 Interest Income2093 Magazine/Fundraiser2094 Vending Machine2095 Civil War2096 Concessions2097 Share Club2098 Math Honor Society2100 Support Services - Students2113 Social Work Services2114 Student Accounting Services2120 Guidance Services2126 Placement Services2129 Other Guidance Services2130 Health Services2132 Medicaid Services2134 Nursing Services2139 Other Health Services2140 Psychological Services2149 Other Psychological Services2153 Audiology Services2161 Occupational Therapy2162 Physical Therapy2190 Other Support Services - Student2192 Prevention-Intervention Program2195 Athletic Trainer2200 Support Services - Instructional Staff2210 Improvement of Instruction Services2211 Supervision of Improvement of Instruction Services2212 Instruction and Curriculum Development Services2213 Instructional Staff Training Services2214 Academic Student Assessment2219 Other Improvement of Instruction Services2220 Educational Library Services2222 School Library Services2227 Parent Liaison2228 Cloverleaf Home Education2231 Supervision of Special Education Programs2232 Supervision of Vocational Education Programs2234 Supervision of Athletic Program2235 Supervision of Activities Program2236 Special Support2237 Supervision Of Charter Schools

ID PROGRAM BY NAME (Cont.)2238 Home Education (Non-Cloverleaf)2239 Supervision of Other Instructional Programs2240 Instruction-Related Technology2290 Other Support Service - Instructional Staff2291 Director Of Special Education Preschool2293 Director Of Special Education Childfind2294 Director Of Early Childhood Education2304 Support Services - General Administration Cabinet Level Positions2310 District Governance Services2312 Board Secretary/Clerk Services2315 Legal Services2316 Tax Assessment & Collection Services2321 Office of the Superintendent Services2322 Community Relations Services2329 Other Executive Administration Services2390 Other Support Services - General Administration2410 Office of the Principal Services2490 Other Support Services - School Administration2501 Support Services - Business2510 Business/Fiscal Services2511 Supervising Business Services2512 Supervising Fiscal Services2513 Budgeting Services2514 Receiving ans Disbursings Funds Services2515 Payroll Services2516 Financial Accounting Services2517 Internal Auditing Services2520 Purchasing Services2530 Warehouse and Distribution Services2535 Warehouse Inventory Adjustment2540 Printing, Publishing, and Duplicating Services2590 Other Support Services - Business2600 Operations and Maintenance of Plant Services2610 Supervision of Operation and Maintenance of Plant Services2620 Operating Building Services2622 Custodial Building Services2630 Care and Upkeep of Grounds Services2660 Security Services2661 Dispatchers2690 Other Operation and Maintenance of Plant Services2691 Energy2692 Environmental Operations & Maintenance2697 Facility Use2700 Student Transportation Services2710 Supervision of Student Transportation Services2720 Vehicle Operation Services2721 Special Education Vehicle Operation Services2722 Transportation Dispatchers2723 Transportation Trainers2730 Monitoring Services2740 Vehicle Servicing and Maintenance Services2790 Other Student Transportation Services2791 Transportation Field Trips2792 Transportation Schedulers2801 Support Services - Central: Cabinet Level Positions2811 Planning Services2815 District Accountability2820 Communications Services2822 Internal Communications Services

ID PROGRAM BY NAME (Cont.)2823 Public Communications Services2830 Staff Services2832 Recruitment and Placement Services2834 In-Service Training Services2835 District Wide Health Services2837 Benefits Wellness Program2838 Substitute Office2839 Other Staff Services2840 Information Systems Services2841 Supervising Information Systems Services2842 Systems Analysis Services2843 Programming Services2844 Operations Services2845 Telecommunication Services2850 Risk Management Services2851 Liability Insurance2852 Workers Compensation2853 Americans with Disabilities Act (ADA)2860 Employee Benefits2861 Flexible Spending2866 HSA Loans2867 Low Cost Loans2870 Student Advocacy2891 IT Support Center2892 School Technology2900 Other Support Services2910 Volunteer Services2999 Charter Instructional and Support Services3000 Non-Instructional Services3100 Food Service Operations3110 Food Service Direction3120 Food Preparation/Serving3130 Food Delivery3140 Catering3211 Extended Early Childhood Education3212 After School Enrichment3213 Extended Kindergarten3215 Stone Canyon3216 Combined Child Care Program3300 Community Services3423 Eta - Criminal Justice3501 DCEF Administration3503 DCEF - Apple Awards3526 DCEF Chapters3530 DCEF - Other Events3533 DCEF - Career Connect3534 DCEF - Student To Student Scholarship4000 Facilities Acquisition and Construction Services4100 Site Acquisition Services4200 Site Improvement Services4500 Building Acquisition and Construction Services4600 Building Improvement Services4901 Energy Building Improvement5100 Debt Service5200 Non-reimbursed Emergency Cost Impact9100 Operating Reserve9200 Non-Appropriated Reserve9321 Tabor Emergency Reserve9900 Other Reserves

ID LEDGER0110 Salaries of Regular Employees0117 Seasonal/Temporary Salaries0120 Substitute Salaries0130 Overtime0144 Long Term Substitute Salaries0150 Additional/Extra Duty Pay/Stipend0160 Post Employment Salaries0190 Other Salaries0211 Life Insurance0213 Long Term Disability0214 Short Term Disability0221 Medicare0230 PERA Employers Share0240 Tuition Reimbursement0250 HSA Employer Contributions0251 Health0252 Dental0260 Post Employment Benefits0280 On Behalf Payments0290 Other Employee Benefits0310 Administration Services0311 Treasurer's Collection Fees0312 Election Fees0313 Banking Service Fees0314 Paying Agent Fees0320 Professional-Educational Services0330 Other Professional Services0331 Legal Services0332 Audit Services0333 Negotiation Services0334 Consulting Services0335 Medical Services Fees & Claims0338 Pcori-Affordable Care Act Tax/Fee0340 Technical Services0350 Employee Training and Development Services0390 Other Purchased Professional and Technical Services0411 Water/Sewage0412 Irrigation Water0420 Cleaning Services0421 Trash Pick-Up and Disposal Services0422 Snow Removal0423 Custodial Services0424 Lawn Care0425 Laundry Services0430 Repairs and Maintenance Services0440 Rentals0441 Rental of Land and Buildings0442 Rental of Equipment and Machinery0443 Rental Of Vehicles0444 Rental Of Buses0450 Contractor Services0490 Other Purchased Property Services0510 Student Transportation Services Expense0513 Contracted Non-District Field Trips/Activities Expense0514 Student Transportation Purchased from Parents0515 Student Transportation Purchased from Contractors0516 Student Transportation In-service0519 Student Transportation Purchased from School Districts Outside the State0520 Insurance Premiums0521 Liability Insurance

ID LEDGER (Cont.)0522 Property Insurance0524 Fidelity Bond Premiums0525 Unemployment Compensation Insurance0526 Workers' Compensation0527 Self Funded Insurance Losses0528 Stop Loss Premiums0529 Contra Account Object for Offset of Internal Service Fund(s) Revenue0530 Communications0540 Advertising Expense0541 Royalty/Franchise Fees0550 Printing & Binding0561 Tuition Paid Within the BOCES0562 Tuition Paid to Other Colorado Districts0564 Tuition Paid to Private Sources0565 Tuition Paid to Agencies with CDE-Approved Rates0569 Tuition - Other0580 Travel, Registration, and Entrance Fees0583 Mileage Reimbursement0585 Moving Expense0588 Facilities Rental0590 Other Purchased Services0592 Services Purchased from Other Colorado Districts or BOCES (or AU’s)0594 Purchased Services from Districts by Charter Schools0599 Services Purchased from Other Sources0600 Carry Over0610 General Supplies0615 Non-Consumable Supplies0621 Natural Gas0622 Electricity0623 Bottled Gas0624 Oil0626 Motor Vehicle Fuels0629 Other Energy0630 Food0631 Delivery Fees0632 Commodity Fees0633 Commodity0636 Food Spoilage or Loss0637 Donated Food Value0640 Books and Periodicals0650 Electronic Media Materials0690 Other Supplies0692 Apparel0693 Student Count Reserve0694 School Innovation Project0695 Computers and Technology Equipment0696 Uniforms0698 Non-Capital - Furniture, Fixtures & Equipment0699 Inventory Loss0710 Land and Improvements0711 Landscape and Site Improvements0720 Buildings0721 Lease Holdings & Improvements0722 New Construction0723 Major Renovations0730 Equipment0732 Vehicles0733 Furniture and Fixtures0734 Technology Equipment0735 Non-Capital Equipment

ID LEDGER (Cont.)0736 Minor Remodel/Building Renovation0740 Depreciation0750 Loss on Disposal0810 Dues & Fees0820 Judgments Against the School District0830 Interest0840 Contingency/Future Use0850 Internal Charge/Reimbursement Accounts0851 Transportation/Field trips0852 Maintenance0853 Technology/MIS0854 Printing/Duplicating0855 Bulk Mail/Ups (Charge Back)0856 Fuel (Charge Back)0857 Repair Parts (Charge Back)0858 Labor (Charge Back)0859 Custodial/Utilities (Charge Back)0868 Overhead Costs0869 Indirect Costs0870 Scholarship Awards0890 Miscellaneous Expenditures0891 Settlements Against the School District0910 Redemption Of Principal0911 Long-term Principal0912 Short-term Principal0913 Principal On Leases0914 Underwriter Discount0916 Bond Issuance Costs0940 Payments to Escrow Agents0950 Initial Outlay from Capital Lease (Which is not Capital Outlay)0960 Payment to Outside Entity0970 Special Items0971 Extraordinary Items0990 Other Miscellaneous Uses of Funds0998 Contra Expense Account0999 Payroll Expense Suspense1110 Property Taxes1120 Specific Ownership Taxes1130 Sales and Use Taxes1140 Delinquent Taxes and Penalties and Interest on Taxes1141 Abatements and Credits1142 Other Refunds1190 Other Taxes from Local Sources1310 Tuition from Individuals1311 Summer School and Inter-Term Tuition from Individuals1321 Tuition from WITHIN the BOCES (or Administrative Unit (AU))1322 Tuition from Other Colorado Districts or BOCES (or AU’s)1323 Tuition from Excess Costs1324 Tuition from CDE for Out-of-District Placed Pupils1330 Tuition from School Districs outside of State1340 Tuition Revenue From Other Sources1410 Transportation Fees Revenue from Individuals Fund 251411 Transportation Fees Revenue from Individuals for Activities/Field Trips1421 Transportation Fees from Within the BOCES (AU)1440 Transportation Fees from Other Sources1500 Interest Income1530 Gains or Losses on Sale of Investments1611 Nutrition Services - Student Lunche Sales1612 Nutrition Services - Student Breakfast Sales1613 Nutrition Services - Student Special Milk Sales

ID LEDGER (Cont.)1621 Nutrition Services - Adult Lunch Sales1622 Nutrition Services - Adult Breakfast Sales1625 Nutrition Services - Student, A La Carte Sales1626 Nutrition Services - Adult, A La Carte Sales1631 Nutrition Services - Special Function, Contract Sales1632 Nutrition Services - Special Function, Catered Service1690 Nutrition Services - Other Food Service Revenue1691 Food Rebates1700 Pupil Activities/Activity Cards1710 Gate/Door Admissions/Ticket Sales Revenues1720 Bookstore and Other On-going Sales1740 Student Participation Fees Revenue1750 Fundraisers1760 Gifts, Contributions1790 Other Pupil Activities Income1791 Field Trip Entry Fees Revenue1800 Community Services Activities1900 Other Revenue from Local Sources1910 Rentals/Leases1920 Contributions and Donations from Private Sources1930 Sale of Capital Assets1931 Sale of Land or Buildings1935 Non-Capital Asset Sales1940 Instructional Materials Fees1950 Services Provided Other Units1954 Services Provided Charter School: Local Level1959 Services Provided Other Units: Local Level1960 Parking Fees1971 Overhead Cost Revenue1972 Indirect Cost Revenue1973 Internal Service Revenue - Employee Benefit Premiums1980 Advertising Revenue1985 Insurance Claims1986 Health Premiums - Employee Contributions1987 Cobra Premiums1988 Self Pay Premiums1989 Dental Premiums - Employee Contributions1990 Miscellaneous Local Revenue1992 Beverage Contract Revenue2010 Mineral Leases2040 Cash In Lieu of Land Dedication3000 State Revenue From CDE3010 State Revenue from Other State Agencies or Local Agencies (other than CDE)3110 State Share (Equalization)3111 Hold Harmless Kindergarten3200 Adjustments to Categorical Revenue3210 Equalization Adjustment4000 Federal revenue from CDE4010 Federal Revenue from Other State or Local Agencies (other than CDE)4020 Federal Revenue direct from the Federal Government5100 Proceeds From the Sale of Bonds5110 Bond Principal5111 Refunding Bond Proceeds5120 Premium/Discount5121 Refunding Bond Premium/Discount5130 Accrued Interest5131 Refunding Bond Accrued Interest5210 Interfund Transfer - General Fund5213 Interfund Transfer - Outdoor Ed Fund5214 Interfund Transfer - Capital Projects Fund

ID LEDGER (Cont.)5215 Interfund Transfer - Full Day Kindergarten5218 Interfund Transfer - Risk Insurance Fund5221 Interfund Transfer - Nutrition Services NSLP5225 Interfund Transfer - Transportation Fund5226 Interfund Transfer - Athletics Fund5228 Interfund Transfer - Nutrition Services Non-NSLP5229 Interfund Transfer - BASE5231 Interfund Transfer - Bond Redemption Fund5239 Interfund Transfer - COP Lease Payment Fund5241 Interfund Transfer - Bond Building Fund5322 Intergrant Transfers5400 Capital Leases5500 Other Long-Term Debt Proceeds including Certificates of Participation5711 Charter School Allocation5800 Colorado Preschool Program5900 Other Sources6720 Restricted Fund Balance6721 Tabor 3% Emergency Reserve6740 Contributed Capital6760 Assigned Fund Balance6770 Unassigned Fund Balance6779 Reserve for Payroll Commitments7401 Interfund Loan Payable7402 Interfund Accounts Payable7421 Accounts Payable7422 Judgements Payable7423 Warrants Payable7424 P-Card Accounts Payable7425 Internal Inventory Clearing Account7426 AP Receipt Accrual Clearing Account7431 Contracts Payable7432 Construction Contracts Payable - Retained Percentage7433 Construction Contracts Payable7441 Matured Bonds Payable7442 Bonds Payable7443 Amortized Premium on G.O. Bonds Sold7444 Accreted Interest7445 Unamortized Gains/Loses on Debt Refunding7451 Loans Payable - Short Term7452 Lease Obligations - Current7455 Interest Payable7460 Payroll Net Pay7461 Accrued Salaries & Benefits7463 Extended Service Payout7471 Payroll Deductions & Withholdings7472 Compensated Absences - Current7473 Net Pension Liability7474 OPEB7481 Unearned Revenues7482 Grants Unearned Revenue7491 Deposits Payable7492 Due to Fiscal Agent7499 Other Current Liabilities7511 General Obligation Bonds Payable7512 Net Effective Interest7513 Amount Authorized from most Recent Bond7514 Year of Last Successful Bond Election7515 Total Issued from Last Successful Bond7519 Contra Acct For 7511-7515 (Not Loaded By Cede)7521 Loans payable - Long Term

ID LEDGER (Cont.)7531 Lease obligations7541 Compensated absences7561 Arbitrage Rebate Liability7590 Other long-term liabilities7600 Payroll Liability Suspense7800 Deferred inflows of resources7801 Grant Deferred inflows of resources7802 Deferred Inflows Related to Pension7803 Deferred Inflows - Other8100 Cash and Investments8101 Cash in bank8102 Cash on hand8103 Petty cash8104 Cash Clearing Account8105 Cash with fiscal agents8106 Cash Conversion8111 Investments8112 Unamortized premiums on investments8113 Unamortized discounts on investments8114 Interest receivable on investments8115 Accrued interest on investments purchased8121 Taxes receivable8122 Estimated uncollectible taxes8131 Interfund loans receivable8132 Interfund accounts receivable8141 Intergovernmental accounts receivable8142 Grants Accounts Receivable8151 Loans receivable8152 Estimated uncollectible loans8153 Other accounts receivable8154 Estimated uncollectible accounts receivable8161 Bond proceeds receivable8171 Inventories - internal use8172 Inventories for resale8173 Commodities Inventory (use with Enterprise fund)8181 Prepaid expenses8182 Prepaid insurance8191 Deposits8192 Prepaid pool contribution8193 Capitalized Bond and Other Debt Issuance Costs8194 Premium and Discount on Issuance of Bonds8199 Other current assets8211 Sites8221 Site improvements8222 Accumulated depreciation on site improvements8231 Buildings and building improvements8232 Accumulated depreciation on buildings and building improvements8233 Works of Art and Historical Treasures8234 Accumulated Depreciation on Works of Art and Historical Collections8241 Machinery and equipment8242 Accumulated depreciation on machinery and equipment8251 Construction in progress8572 Virtual Pay Clearing Account8573 P-Card Clearing Account8574 Health Claims Clearing Account8800 Deferred outflows of resources8801 Deferred Outflows Related to Pension8802 Deferred Outflows - Other8803 Deferred Outflows Amount on Refunding

ID JOB CLASS100 Administrators600 Crafts, Trades, and Services200 Licensed - Instructional500 Office/Administrative Support400 Paraprofessionals300 Professional

ID GRANT1000 Local Schools Grant1001 Business Service Grant1002 Sand Creek Beyond The Day Grant1003 Roxborough Project Learning Tree Grant1042 DC Security & Mental Health Grant1390 Great West Grant2003 Douglas County Collaborative Management Program2016 Fund 13 Grant 2016 Historic Grant Outdoor Education2018 2018 Historic Grant Outdoor Education2067 Arapahoe County IDS Project | 97.0672412 Race to the Top2574 EQIT Student Fees2575 DCECC - Other2576 DCECC CCCAP2921 Innovative Education Special Project Grant2929 Kaiser Thriving Schools2930 Morgridge Foundation Grant2945 Tri-County - Tobacco Policy Grant2946 Tri-County Health Coalition2947 Colorado Health Foundation Planning Grant2980 Waste Tire Grant Program- Department Of Local Affairs3110 State Equalization Aid3113 Charter School Capital Construction Grant3120 State Vocational Education3130 State ECEA3138 State ELPA - Excellence Award3139 State ELPA (Professional Development & Student Support)3140 State ELPA (Prof Dev & Stdnt Support)3141 Pre-School3150 State Gifted & Talented (ECEA)3160 Transportation Aid3161 State Matching Child Nutrition3162 School Breakfast Program3164 Start Smart Breakfast Program3169 Pk-2 Reduced Lunches3183 Expelled And At Risk Students Grant3189 BEST Capital Construction Grant3190 Colorado Comprehensive Health Education Grant3192 School Counselor Corps Grant Programs3206 Read Act3207 State Grants For Libraries3210 NBPTS Certified Teacher Stipend Grant3218 School Health Professional Grant3227 Accountability Pathways Grant3228 State Gifted & Talented Screening Grant3231 Colorado Student Re-Engagement Grant - HOPE3235 Additional At-Risk Funding3237 Career Success Pilot Program, Career & Tech Ed3238 T.I.G.E.R Music Grant3239 Colorado's Computer Science Education Grant3250 Kindergarten Facility Capital Construction3270 AP Exam Grant

ID GRANT (Cont.)3500 Community Innovation in Summer Meals Grant3898 Pera State Contribution3899 SWAP | 84.1263910 Read to Achieve3920 State Aid- Library Grant3983 RREO Mini Grant (PO-FEFA 2019*7811)3986 School Safety Disbursement (#18SSD19DOU)4010 Title I, Part A: Basic / Nclb | 84.0104012 Coronavirus Relief Fund (CRF)4013 Title I Part D Delinquent | 84.0134027 IDEA Part B | 84.0274048 Vocational Education Carl Perkins | 84.0484173 IDEA Preschool | 84.1734186 ZZZDNU_Title Iv, Part A: Safe & Drug Free /Nclb4298 Title V, Part A:E Innovative Programs | 84.2984318 Title II, Part D: Technology | 84.3184365 Title III, Part A: Ell | 84.3654367 Title II, Part A: Teacher Quality | 84.3674391 Arra - Idea Part B | 84.3914392 Arra - Idea Preschool | 84.3924396 Arra - I3 Grant | 84.3964424 Title IV Student Support and Academic Enrichment | 84.424A4425 Elementary and Secondary School Emergency Relief Fund (ESSER)4550 Food Distribution (Commodities) | 10.554553 National School Breakfast Program | 10.5534555 National School Lunch Program | 10.5554556 Special Milk Program For Children | 10.5564559 Summer Food Service Program | 10.5595010 Title 1A Prevention Integration | 84.010A5027 Indicator 14 - Idea Part B | 84.027A5126 ZZZDNU_SWAP5181 IDEA Part C | 84.181A5282 Title V, Part B: Charter School Grant | 84.2825298 Title V Reform5323 Colorado Multi-Tiered Systems of Suppliers (MTSS) | 84.323A5330 Advanced Placement For Disadvantaged Students | 84.3305386 ZZZDNU_ARRA TITLE II-D EETT GRANT5412 School Readiness | 84.4127010 ZZZDNU_Tild- Title IÊ Delinquent7205 Alternative Fuels Colorado Grant7575 Systems Building | 93.5758027 Early Intervening Services Idea Part B | 84.0279003 Medicaid Services9202 Homeless Children9206 Grant Set Aside District Managed Activity Set Aside9210 Grant Set Aside-Supplemental Education Svervices9211 Grant Set Aside-Parental Activities School9710 Temple Buell

ID INITIATIVE0010 DCEF - Ratpak0011 DCEF - Booster Club0012 DCEF - Colling Scholarship0013 DCEF - Dekowzan Scholarship0014 DCEF - P.I.T Crew0015 DCEF - Giving Tree0016 DCEF - Behn Memorial0017 DCEF - Jason Ritter Memorial Fund0018 DCEF - Safstrom Scholarship0019 DCEF - Truitt Dale Hunter Memorial Scholarship0021 Nancy Intagliata Memorial Award0022 Administrator Scholarship0700 Testing Per Pupil1001 First Grade/Team 11002 Second Grade/Team 21003 Third Grade/Team 31004 Fourth Grade/Team 41005 Fifth Grade/Team 51006 Sixth Grade/Team 61007 Seventh Grade/Team 71008 Eighth Grade/Team 81009 Ninth Grade/Team 91010 Tenth Grade/Team 101011 Eleventh Grade/Team 111012 Twelfth Grade/Team 121016 Advanced Placement1019 Summer School1020 Art Enrichment1021 Reading Enrichment1022 PE Enrichment1023 Math Enrichment1024 Band Enrichment1025 Orchestra Enrichment1026 Choir Enrichment1028 Running Enrichment1029 Technology Enrichment1030 Preschool 2nd Program1031 PSAT Testing1032 Design Academy1033 VPA Academy1034 Gifted and Talented1035 Strategic Planning Time1036 Expeditionary Learning1037 Artful Learning1038 Adventure Experience1039 Individual Sports1040 Athletic Training1174 3D Animation1175 Desktop Publishing1176 Multimedia Technology1177 Multimedia Gaming1178 Intro To PC Applications1179 Todays Technology1180 Graphic Design1181 Video Production1182 Digital Design Technology1183 Innovation and Design Lab1184 Tutoring1185 E-Media1601 Drive For Education

ID INITIATIVE (Cont.)2001 Camps2002 DC Downbeat Elementary Program2005 Strength and Conditioning2007 Power Weights2500 CPR Certification2501 Classified Competencies/Progression2502 Personalized Learning Support2503 Alternative Licensure2510 CSTL Program #12511 CSTL Program #22512 CSPD3000 Out of Formula Tax3003 Aspen View COP 20123004 Construction COP 20143005 2015 COP - 2006 Refunding3006 2016 COP - 2009 Refunding3500 Collaboration Campus3501 CE Teacher Credentialing4000 Homeless Transportation4001 Department of Human Services Transportation (Foster)4500 Medical Refunds/Rebates4501 Cigna/Allegiance4502 Kaiser4503 Cigna/Allegiance - PPO4504 Cigna/Allegiance- HDHP4505 DCSD - Economy4506 Kaiser - HDHP4507 Kaiser - HMO4508 Wellness4509 Dental - Premier4510 Dental - Basic4511 Diversity4512 Displaced Teachers Non-Probationary5000 Teen Rel & Safety5001 Anti-Bullying Framework5002 Sources Of Strength5003 Success In The Middle5004 Charter Schools - Salaries5005 Charter Schools - Benefits5006 Charter Schools - Supplies5007 Charter Schools - Mileage & Travel5008 Charter Schools - Substitute Pay5009 Charter Schools - Purchased Services5010 Charter Schools - Cell Phones5011 Charter Schools - Purchased Services from Districts5042 Idea B Project F/Arra5045 SPED Extended School Year5049 IDEA Preschool Director5050 Castle Rock Christian Academy5051 Title I Part A: Basic5052 EQIT - Child Care Block Grant5053 CSQI - Colorado Shines Quality Improvement5054 CSQI - GAE5055 DCECC - General Funds5056 Perkins Reserve5103 Title I Part A: Hope HS5104 Title I Part A: Hope MS5210 Title II - Professional Development/Data Assessment5211 Title II - Substitutes Professional Development Data Assessment5212 Title II - Stipends Professional Development Data Assessment

ID INITIATIVE (Cont.)5213 ESL Training5214 Ave Maria5215 Rock Academy5216 Mile High Adventist5217 South East Christian5218 Trinity Lutheran5220 SAHMSA5221 CADCA5222 RP Conference5223 Outside Trainings5224 SEL Curriculum5225 Professional Development5226 Gifted Education Regional Consultant (GERC)5300 Title III ELD Course Progression Training/Supplies5648 Private Duty Nurse6000 Hail Damage Claims6001 Safety Compliance6002 Environmental Compliance6500 Retreats6501 Summer Camp Tuition6502 Outdoor Education Tuition7000 ReNew Our Schools Competition Program7001 Tier One7002 Tier Two7003 Non MCP7004 Bond Interest Earnings7005 Tier 1 - Paid by Bond Premium7006 Tier 2 - Paid by Bond Premium7007 Paid by Bond Premium7008 DCHS Energy Performance7009 TRHS Energy Performance7010 Bond - Transportation7011 Bond - Athletics7012 Bond - Personalized Learning - SPED7013 Bond - Career Tech7014 Bond - Support Facilities7015 Bond - District Initiatives7016 Bond - Security7020 Sustainability7041 ThunderRidge Feeder7042 Ponderosa Feeder7043 Chaparral Feeder7044 Douglas County Feeder7045 Highlands Ranch Feeder7046 Mountain Vista Feeder7047 Rock Canyon Feeder7048 Castle View Feeder7049 Legend Feeder7052 Castle Rock Planning Area7053 Parker Planning Area7054 Highlands Ranch Planning Area7055 Sterling Ranch7056 Solstice7331 Teddy Lane Remodel8002 MFD Program8003 Telephone/Voice8004 Telephone/Data8005 Cellphones8105 Instructional Hardware Rotation8865 Temple Buell8916 Inspired