MDUSD Budget & Fiscal Services: The Basics

Payroll is responsible for payroll, employee deductions, time sheets, vacation accrual, sick leave, leave reports, and direct deposit.

Accounts Payable is responsible for school site general purpose budgets, Measure A furniture and equipment money, revolving cash, clearing accounts, and vendor payments.

Accounts Receivable is responsible for categorical programs and grants, Special Education budget, Adult Education budget, Transportation budget, Food Services budget, expenditure abatements, donations, and billings.

The Budget Information section includes downloadable copies of our Adopted Budget (in .pdf format), with interim reports and other budget updates added as they are approved by the Board of Education.

The Chart of Accounts section of our site includes summary and detailed listings of the components of our chart of accounts (e.g., site and manager codes, program codes, function codes, and object codes).

The Basics section includes the basic information needed by administrators to manage financial matters at school sites. Topics covered include "Tips on How to Stay Legal," "How to Spend Money," guidelines for revolving cash and clearing accounts, sample forms, etc.

Information about the Budget & Fiscal Services department, including who to contact for answers to your questions.

The Alphabetical Site Index contains a listing of documents included in this site.

Updated: 1/17/02

Measure A Operating Fund
School Site Furniture and Equipment

In accordance with the Measure A Tax Election approved by the voters on November 7, 1989, the expenditures for school site furniture and equipment must meet certain criteria:

Equipment

If the answer to any one of the following five questions is yes, the item is classified as a supply item and cannot be charged to Measure A funds:

Does the item lose its original shape and appearance with use?
Is it consumable, with a normal service life of less than five years?
Is it easily broken, damaged, or lost in normal use?
Is it usually more feasible to replace it with an entirely new unit than to repair it?
Is it an inexpensive item, having the characteristics of equipment? Note: District policy identifies an inexpensive item as being under $100.

If all answers are no, the item qualifies as equipment and can be charged to Measure A funds.

Examples of items which cannot be classified as equipment: Science kits, reading kits, test tubes, scissors, brooms, books, baseballs, equipment parts or equipment repair.

Furniture

Any piece of furniture is an allowable expenditure from Measure A funds.

Account Codes for Furniture and Equipment

New or replacement	$100-$500	XXX 6219 XX 4400
New	over $500 but under $10,000	XXX 6219 XX 4400
Replacement	over $500 but under $10,000	XXX 6219 XX 4590

Insert the appropriate site code in place of the XXX.

Insert the appropriate function code in place of XX:

For furniture and equipment for teachers and/or students, use function 10
For furniture and equipment for the office, use function 39


Mt. Diablo Unified School District James Dent Education Center 1936 Carlotta Drive, Wing B Concord, CA 94519	voice: (925) 682-8000 fax: (925) 609-8768 8:00 a.m. to 4:30 p.m. Monday through Friday