The New Jersey Department of Education requires the use the Uniform for Minimum Chart of Accounts all school districts. 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 2016 and ending in June 2017 would be identified in this dimension as 17.

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 is used to identify programs within Current Expense such as Bilingual, Special Education, Athletics and Student Activities. All State and Federal Grants in Fund 20 are identified by the use of this dimension. 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 or Health Services.

OBJECT
The actual type of expense is described by the Object code. This is the first dimension to choose when developing an account number for a Purchase Order. It identifies exactly what you are planning to purchase.

AREA
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 name of the student club or sport.

LOCATION
This final dimension is the location. We use locations to identify the school or Central Office Department.

Last modified: Jul 03, 2018

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