CDI Head Start
Chart of Accounts - GL Account Numbers
Program Expenses
GL Acct
Number Account Description
60000 Direct Costs - Programs
60100 Personnel Denver Use Only - all employee wages
60200 Fringe Benefits
60201 FICA/FICA MED Denver Use Only - Social Security and Medicare payroll taxes
60203 SUTA Denver Use Only - state unemployment payroll taxes
60205 Worker's Comp Workers compensation insurance
60206 Health Insurance Employee & employer contributed - health insurance benefits (includes COBRA)
60207 Dental Insurance Employee & employer contributed - dental insurance benefits
60208 Life Insurance Employer contributed life insurance benefits
60209 Pension Denver Use Only - employer contributed retirement benefits
60210 Vision Employee & employer contributed - vision insurance benefits
60300 Travel
60301 Out-of-town Staff Staff travel outside of service area
60302 Out-of-town Parent Parent travel outside of service area
60400 Supplies Limit: $5,000 for any one item under "supplies"
Field trip expenses (non-transportation), toys, games, cribs, baby wipes, diapers, consumables, children's
60401 Classroom tables and chairs, supplies for children
60402 Disabilities Special equipment, test instruments and adaptive equipment related to disabilities
60403 Kitchen Pots, pans, serving spoons, silverware and plates (non-paper goods), appliances under $5,000
60404 Transportation Child transport seats, flares, triangles, cones, etc.
Files, paper, pens, pencils, consumables, trash cans and water/water cooler for office, PO Box rental,
60405 Office postage, Fed Ex, shipping, supplies for staff
60406 Cleaning Mops, cleaners, vacuums (includes kitchen, classroom, office and all other cleaning supplies)
60407 Paper Products Plates, napkins, paper towels, toilet paper, non-food, consumable kitchen items
60408 Medical/Dental Toothbrushes, toothpaste, all first Aid supplies, gloves, fluoride, thermometers, weight scales, bandages
60409 Program Office Furniture Tables, chairs, shelves, filing cabinets, desks and larger items (non-consumable) for office
60410 Program Computers Computers, monitors, cables, printers, scanners (both office and classroom)
60411 Program Office Equipment Phone system, fax machines, postage machines, copiers purchased (not leased) [must be under $5,000]
60500 Contractual
60501 ADP Payroll Services Denver Use Only - payroll startup fees and processing costs
60502 Computer Services Program Use Only - local tech support
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CDI Head Start
Chart of Accounts - GL Account Numbers
Program Expenses
GL Acct
Number Account Description
60503 Audit Denver Use Only - annual audit costs
60504 Monthly Fiscal Review Denver Use Only - CPA review
60505 Management Services Denver Use Only - fiscal services salaries/fringe, fiscal services overhead
60507 Liability/Legal Services Program related legal expenses
60509 Delegate Agreement Reimbursement of program delegate expenses
60510 Reimbursement Request Denver Use Only - reimbursement payments for transitional expenses
60600 Utilities/Phones
60601 Phone Service (office) Office telephone service, pagers, central office cell phones
60602 Phone Equipment Purchase or lease of phone equipment, faxes, etc.
60603 Phone Service (centers) Center telephone service, cell phones for bus drivers, classroom and family service employees (non-office)
60604 Utility (office) Office gas, water, electric, garbage
60605 Utility (center) Center gas, water, electric, garbage
60700 Other Occupancy
Building up-keep, repairs, security systems, monitoring, fire extinguisher purchase, services and fees, RO
60701 Building Maint./Repair authorized equipment over $5,000
60702 Rent (center) Lease/rent for centers
60703 Rent (office) Office rent, storage unit rent
60704 Mortgage Building purchase payments (both office and center)
60706 Permits/Licenses Child care licenses, building permits (not to be used for transportation occupancy permits)
60800 Training (PA 20 and PA 26)
60801 Staff Meetings (PA20/PA26) Staff meeting expenses/space, staff food (not staff travel) (PA 20/1122)
First aid/CPR courses, registration fees, travel, training/trainers, conferences, tuition reimbursement,
60802 Staff Training (PA20/PA26) college courses, books (PA 20/1122)
60803 Staff Training - CDA CDA training, tuition, books (PA 20/1122)
60804 Parent Training (PA20/PA22) Registration fees, trainers hired (PA 20/1122)
Staff and parent: first aid/CPR courses, registration fees, training/trainers, conferences, tuition
60805 Staff Training Other (PA22/PA25) reimbursement, college courses, books (PA 22/25)
60806 Consultant Training (PA20/PA26) Payments made to outside consultants (1099) for PA 20 training services
60900 Insurance
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CDI Head Start
Chart of Accounts - GL Account Numbers
Program Expenses
GL Acct
Number Account Description
Denver Use Only - property, umbrella liability coverage (policy may include vehicle insurance and all other
60907 General Liability insurance coverage)
60908 Student Accidents HS Denver Use Only - student/child accident
61000 Food
61001 CACFP State Reimbursement State USDA reimbursements
61002 Food (adult) USDA reimbursed for staff to eat with kids (ONLY IF STATE REQUIRES SEPARATE DOCUMENTATION)
61003 USDA Food (Children) Food served to children (USDA and non-USDA. Does not include food for staff or parent meetings.)
61004 Food Vendor Contracts Vendor contracted food service
61006 Food Supplies CACFP covered food/kitchen supplies
61007 Food Licenses & Permits Food service/kitchen permits
61008 Food Transportation Food service transportation
61100 Transportation
61101 Vehicle Purchase/ Leases Purchase of or leasing of Head Start/EHS vehicles and buses
61102 Vehicle Maint./Repair Vehicle repair and up-keep, batteries, tires, oil, transmission fluid, wipers, replacement parts
61103 Gas Gas for agency vehicles
61104 Vehicle Licensing/Inspect. Vehicle registration, licenses, emissions testing
61105 Driver's Licensing/Test Bus driver DOT inspections, CDL exams, drug/alcohol testing
61106 Local Travel (staff) Mileage to centers, home visits, staff mileage reimbursement
Local mileage to center from home center, parent mileage and travel stipends (not policy council
61107 Local Travel (parent) reimbursed)
61109 Field Trips Transportation costs affiliated with field trips
61110 Parking for Buses Parking for buses and other parking costs (not associated with travel)
61111 Child Transport Contract Contracts with outside agency to provide child transportation to and from center
61200 Parent Funds
61201 Policy Council Reimbursement Child care and mileage for meetings, direct payments to parents on policy council
61202 Policy Council Expense Supplies, snacks, volunteer recognition
61203 Parent Committee Parent-planned field trips, special events, snacks, child care, supplies, volunteer recognition at center level
61300 Child Services
61301 Medical Payments Physical exams and treatments for children
61302 Dental Payments Dental screenings, exams, treatments
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CDI Head Start
Chart of Accounts - GL Account Numbers
Program Expenses
GL Acct
Number Account Description
61303 Vision/Hearing Glasses, hearing aids, eye and ear care exams, treatments and screenings
61304 Psychological Mental health services for an individual child, one-on-one interviews
61305 Child Care Contract Purchased slots at child care centers
61400 Other
61401 Nutrition Contract Menu review, child assessments
61402 Disabilities Contract Evaluations, tests, exams, services, screenings
61403 Mental Health Contract Mental health consultation contracts
61404 Custodial Serv Contract Janitorial contracts
61405 Copy Machines Copy machine or other equipment leases and service agreements
61406 Moving Expenses Costs to physically move files, furniture and equipment, purchase boxes, moving truck rental expenses
61407 Consultant Fees Outside consultant fees (not temporary staff)
61408 Volunteer Expenses Expenses for volunteers
61409 Consultant Travel Travel expenses for outside consultants
61411 Speech/Language Contract Speech therapy and testing
61412 Temporary Staffing Use of "agency" services for help hired on temporary basis (not an employee or outside consultant)
Employee TB test, initial health exam, background check (excludes bus driver/transportation exams and
61413 Employee Testing tests)
61414 Business Related Fees Fees associated with business registration
61415 Wire Transfers Banking fees
61500 Printing Outsourced handbooks, fliers, recruitment info, purchase orders, manuals
Journals, newsletters, NHSA membership, other professional memberships for the program,
61600 Publications/Memberships advertisements
61700 One-Time Funding Expenses This series of accounts is used for expenses/items that have been funded by One-Time funding awards
61701 One-Time Supplies Supplies that are purchased with one-time funding
61702 One-Time Equipment Equipment that is purchased with one-time funding
61703 One-Time Building Maintenance Building expenses that are to be paid by one-time funding awards
61704 One-Time Rent Rent that is to be paid by one-time funding awards
61705 One-Time Vehicles Vehicle purchases, maintenance, licensing that is to be paid by one-time funding.
61706 One-Time Consultant Fees Consultant Fees that is paid by one-time funding
61707 One-Time Consultant Travel Consultant Travel that is paid by one-time funding
61708 One-Time Moving Expenses Moving expenses that are paid by one-time funding
61709 One-Time Personnel Personnel costs that are paid by one-time funding
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CDI Head Start
Chart of Accounts - GL Account Numbers
Program Expenses
GL Acct
Number Account Description
61710 One-Time Fringe Fringe benefits that are paid by one-time funding
61711 One-Time Other Other expenses that are paid by one-time funding
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