1. USFR Coding What’s New and What Remains the Same Amanda Winn Roger Walter February 2, 2010

2. What are we going to cover? What’s new What remains the same –Common questions and tricky areas

3. What’s New

4. Funds New 594-Website Advertisement (A.R.S. §15-342) Renamed 595-Advertisement (A.R.S. §15-342)

5. Funds New 665-Energy and Water Savings (A.R.S. §15-910.02) –Procurement –Uses

6. Funds New 665-Energy and Water Savings (A.R.S. §15-910.02) –Transfers to EWS reduce GBL –Remaining monies transfer back to M&O

7. Funds New Other Post Employment Benefits (OPEB) (A.R.S. §15-1225) –801-849—OPEB Trust Account –950-989—OPEB Fund (Internal Service)

8. Funds New 691-Building Renewal Grant

9. ARRA Grants Separate CFDA number Separate fund number Title I fund range of 100-139 –Title I –Title I School Improvement Family & Community Engagement Title II fund range of 140-159 –Enhancing Education through Technology Title II-D

10. ARRA Grants IDEA fund range of 220-229 –IDEA –IDEA Preschool Title X fund range of 280-289 –McKinney-Vento Homeless Education Other Federal Projects fund range of 300-399 –If no fund range available, or inadequate fund numbers available in a specific range

11. ARRA Program Codes –Grants (Title I, Title II, etc.) 100 or 200 –Education Stabilization Fund monies Could be recorded in the M&O, UCO, or SCA Funds Use special SFSF program codes (199, 299, etc.)

12. ARRA Reporting –1512 Audit Requirements –Single Audit Threshold

13. What Remains the Same

14. Microsoft Settlement What fund should these monies be deposited in? Fund 565-Litigation Recovery Use the monies for technology-related items

15. Indirect Costs Use for any M&O purpose Transfer from Grant (Object 6910) –May include CSS rate Pay CSS bill from Fund 570 –Function 2500/2510 –Object 6300/6340

16. Program Codes Required for all funds If using the auxiliary operations fund- use all account codes (Fund, Program, Function, and Object)

17. Developmental Delay New Program Codes (A.R.S. §15-901) –210 and 310 for Developmental Delay which were previously used for Preschool Moderate Delay Combined Program Codes –212 and 312 Preschool Speech/Language Delay should be included in 213 and 313 Speech Language Impairment

18. Training –Instructional Staff –Instruction-Focused IT Staff –Noninstructional Staff Training charges paid to outside parties are coded to object code 6300/6360 Function 2200/2213 2200/2230 2500/2570

19. Athletics Use function 1000 for all athletic activities? NO-only costs directly related to instructing students such as coaches and referees.

20. Coding Job Functions If the employee has multiple duties –Determine the amount of time spent on the duties and code appropriately –If not possible or practical, code to where the employee spends the majority of their time (probably 90% or more)

21. Job Title vs Job Description When coding salaries/benefits –Job title may not fully represent duties –Job description is more accurate Assistant Principal/Teacher on Assignment Head Teacher (small district)

22. Jack – IT Guy Duty and % of Time Network administration (35%) Fixing software problems in classrooms (50%) Procuring new computers (15%) Code Jack’s salary/benefits in proportion to the amount of time spent on each duty Function 2500/2580 2200/2230 2500/2580

23. Teaching Coaches Assist instructional staff in planning, developing, and evaluating learning experiences Function 2200/2210 or 2212 If involved in instructing students directly then the salary should be split between 2200/2210 or 2212 and 1000

24. Fuel Purchases District Vehicles (other than student transportation vehicles) –Function 2600/2650 Student Transportation Vehicles (buses and vans) –Function 2700/2730

25. Telephone Includes line charges and charges for internet access Functions –2600/2610 –1000 –2200/2230

26. Utilities Functions for utilities –2600/2610 –3100 (if separable) Utility charges are considered part of maintaining the building and should not be allocated to instruction

27. Maintenance Agreements All Equipment (except technology) –Function 2600/2640 –Object 6430/6431 Technology –Function 2200/2230 or 2500/2580 –Object 6430/6432 Regardless of function being served by equipment or technology

28. Software Instructional –Function 1000 –Object 6643-Instructional Aids –Includes software online (software as a service)

29. Software Noninstructional –Function being served –6737-Technology-Related Hardware and Software –Includes software online (software as a service)

30. Employee Travel Conference registration costs– Object 6300/6360 Object 6580 –Nontaxable Meals and Incidentals –Lodging –Mileage Reimbursement Object 6290 –Taxable Meals

31. Student Travel Transportation –Function 2700/2790 –Object 6150, 6440/6442, 6519, or 6626 Lodging and Meals –Function 2100/2190 –Object 6890 Admission Costs –Function 1000 –Object 6890

32. Miscellaneous Copier Rental Repairing copiers Repairing instructional computers Repairing noninstructional computers Repairing buses and on board equipment Function Served 2600/2640 2200/2230 2500/2580 2700/2730 Function

33. Visit our Web site www.azauditor.gov for frequently asked questions grouped by category