1. USFR Chart of Accounts-Part II Funds, Transfers, Expenditure Programs & Revenue Objects presented by Amanda Winn & Roger Walter February 17, 2011

2. Questions FAQs www.azauditor.gov

3. USFR Chart of Accounts (COA) Based on Federal Chart of Accounts National Center for Education Statistics (NCES) Handbook Our Office, ADE & SFAC

4. Funds Types of Funds Governmental Fiduciary Proprietary

5. Funds M&O (001) CSF (010 – 013) Instructional Improvement (020) ELL Funds (071, 072)

6. Federal & State Grant Funds Specifically Assigned “Other Federal Projects” –Federal Range = 300-399 –State Range = 465-499

7. E-Rate Fund (300-399 fund range) Accounts for grant monies received to reimburse the district for broadband internet and telecommunications costs USFR Memo No. 161

8. Impact Aid Fund (300-399 fund range) Deposit impact aid revenue Transfer from M&O Work Sheet L

9. Education Jobs Grant (300-399 fund range) Allowable uses and restrictions information –http://www.azrecovery.gov/agencies-governor- EDUJobs.html –Governor’s Office of Economic Recovery –ADE E-mail dated 11/23/10

10. School Plant Funds (500, 505 & 506) Lease Over 1 Year (500) –Cell Tower Rental Payments –Facilities Rentals Lease 1 Year or Less (505) –Facilities Rental Contracts –Different from Civic Center Rentals Sale (506)

11. Civic Center & Community School (Funds 515 & 520) Civic Center –Rentals –Cover costs first –Then use for M&O or UCO Community School –Educational programs for community –May include: Day care programs After school programs Adult education programs

12. Auxiliary Operations Fund 525 Revenues include: Sale or rental of books, supplies, materials Course fees Fees for optional, noncredit, education, or recreational activities Athletic gate receipts and concession sales Other miscellaneous receipts

13. Auxiliary Operations Fund 525 Allowable uses: Any district purpose M&O or UCO type expenditures Public monies All procurement and gift provisions apply

14. Use Function 1000 ONLY for instruction portion of athletics Auxiliary Operations Fund 525 Coaches Referees Equipment

15. Not Function 1000 Employees taking and selling tickets Security guards Athletic equipment managers Meals purchased for athletic teams traveling to games Items purchased for resale (class rings, yearbooks, bookstore inventory, etc.) Auxiliary Operations Fund 525

16. Extracurricular Activities Fees Tax Credit (ECA) Fund 526 Accounts for monies collected in support of extracurricular activities to be taken as a tax credit by the taxpayer **Can use Auxiliary Operations Fund for ECA monies

17. Tax Credit Monies Updated Guidance from DOR – January 2011 School-sponsored? Charging a fee? For enrolled students? Educational, optional, and noncredit? Fee adopted by Governing Board? Waive all or part of fee due to hardship? http://www.azdor.gov/TaxCredits/SchoolTaxCreditsfor Individuals.aspx

18. Advertisement Fund 594 Revenues from sales of any advertising Can be used for any district purpose

19. Joint Technical Education Fund 596

20. Adjacent Ways Fund 620 Transactions relating to special assessment to finance the improvement of public ways adjacent to school property (A.R.S. 15-995)

21. Energy and Water Savings Fund 665 –Transfer from M&O –Capital Contribution –Rebates, grants, and bonds

22. Building Renewal Grant Fund 691 Grant Approved

23. Other Postemployment Benefits (800 or 900 Fund Range) Deposit monies to fund postemployment benefits Use for payment of benefits and related costs

24. Authorized Transfers Moving Money

25. Authorized Transfers Fund Transfers - Objects 5200 and 6930 Indirect Costs - Objects 5200 and 6910 Transfers in and out must balance

26. Authorized Transfers Federal Projects (100-399) and Food Service (510) to Indirect Costs (570) Administrative costs Indirect Cost Rate

27. Authorized Transfers M&O (001) to Energy and Water Savings (665) Energy and Water Savings (665) to M&O (001) Impact Aid (3XX) to M&O (001) Other Postemployment Benefits (9XX) to M&O (001)

28. Program Codes Classify expenditures by area such as Regular Education, Special Education, Pupil Transportation, Etc.

29. Account Code Format Expenditures FundProgramFunctionObjectUnit XXX XXXX XXX

30. Program Codes Remember that: Required program codes BOLDED Optional program codes ITALICIZED

31. Program Codes 100Regular Education 200Special Education 300Special Education Disability ESEA, Title VIII 400Pupil Transportation 510Desegregation 520Special K-3 Program Override 530Dropout Prevention 540Joint Career & Tech. Ed & Vocation Ed Center

32. Program Codes 600Other Instructional Programs 700Adult/Continuing Education Programs 800Community College Education Programs 900Community Services Programs

33. M&O Regular Ed Subsection Programs –100 –610 –620 –630 –700-900

34. Program Codes (Required) ARRA SFSF program codes –199-Regular Education –299-Special Education –499-Pupil Transportation –699-Other Instructional Programs See e-mail dated 9/24/09

35. Program Codes (Required) Special Education 260─English Language Learners (ELL) Incremental Costs 265─ELL Compensatory Instruction 270─Vocational and Technological Education

36. Program Codes (Required) Pupil Transportation 430─ELL Incremental Costs 435─ELL Compensatory Instruction 470─Joint Technological Education District

37. Revenue Object Codes Separates revenues by source –Local - 1000 –Intermediate - 2000 –State - 3000 –Federal - 4000

38. Account Code Format Revenues FundProgramFunctionObjectUnit XXX0000000XXXX000

39. Tuition Revenues (Required) 1310─Individuals 1320─Other Arizona Districts 1330─Out-of-State Districts 1340─Other Private Sources Other than Individuals 1350─Other Government Sources Within Arizona AZ State Schools for Deaf and Blind 1360─Other Government Sources Outside Arizona

40. Transportation Revenues (Required) 1410─Individuals 1420─Other Arizona Districts 1430─Out-of-State Districts 1440─Other Private Sources Other than Individuals 1450─Other Government Sources Within Arizona 1460─Other Government Sources Outside Arizona

41. Revenue from Enterprise Activities Object 1750 Revenue from vending machines, school stores, soft drink machines, etc., not related to the regular food service program

42. Extracurricular Activities Fees Tax Credit – Object 1790 Revenue collected in support of extracurricular activities to be taken as a tax credit by the taxpayer.

43. Community Services Activities Object 1800 Revenue received from community service activities operated by a district –daily fee for operation of a swimming pool –civic center type rentals

44. Miscellaneous Revenues from Other Districts – Object 1950 Revenue from services provided to other districts other than for tuition and transportation services.

45. Refund of Prior Year’s Expenditures –Object 1980 Expenditures that occurred last year that are refunded this year.

46. Miscellaneous Object 1990 Revenue from local sources not provided for elsewhere –Fingerprinting Fees –Advertising

47. Questions asd@azauditor.gov (602) 553-0333