The New Jersey Department of Education requires using the Uniform Minimum Chart of Accounts (UMCOA) for all school districts. The UMCOA identifies dimensions that comprise an account to be used in financial transactions. The Morris Hills Regional District uses seven dimensions in our account structure. Those dimensions are:
| YEAR | FUND | PROGRAM | FUNCTION | OBJECT | AREA | LOCATION |
|---|---|---|---|---|---|---|
| XX | XXX | XXX | XXX | XXX | XXX | XX |
YEAR
The first dimension denotes the school fiscal year by using the last two digits of the year in which the school year ends. For instance, the school year beginning September 2025 and ending in June 2026 would be identified in this dimension as 26.
FUND
As its name implies, the dimension called Fund identifies the source of revenue, or where the money comes from for an expense, such as Special Revenue (Fund 20), Current Expense (Fund 11), or Student Activities (Fund 95).
PROGRAM
This dimension identifies programs within Current Expense such as Bilingual, Special Education, Athletics, and Student Activities. The use of this dimension identifies all State and Federal Grants in Fund 20. Scholarships (program 950) and Student Club/Athletic Activities (900) are also defined with this element.
FUNCTION
This dimension describes the activity for which a service or material is required. The major function codes are 100 for Instruction and 200 for Support Services, such as Attendance, Guidance, and School Administration.
OBJECT
The Object code describes the actual type of expense. This is the first dimension to choose when selecting an account number for a requisition. It identifies exactly what you are planning to purchase.
AREA
The area is the dimension that defines the specialty or sport such as art, music, physical education, football, or departments such as Pupil Personnel Services and Personnel. It is also used in Fund 95, Student Activities, to identify the student club or sport name.
LOCATION
This final dimension is the location. We use locations to identify the school or Central Office Department.