1. Everything you ever wanted to know about Athletic Coding

2. Return to Square Feet

3. Square Feet = SF Length X Width

4. Definitions

5. Adjusted Square Footage Total Square footage of all athletic buildings (from property insurance statement of values) Minus Square footage required for PE (from Facility Manual and prior year ¾ average)

6. How Do I Find the Facility Manual? http://arkansasfacilities.arkansas.gov *Left side of page - Click on Facilities Manual *Section 2 Chapter 5 *Program of Requirements *Put in ADM for each building by grade *Look at lines 64,65,66,67, & 68 for square footage required

7. Multi-purpose building? Only use portion (SF) used for athletics

8. Athletic Buildings Gyms Field house Indoor Practice Facilities Offices –coaches/AD Concession stands Press boxes Playing Fields dressing rooms/restrooms Athletic Equip. storage buildings

9. Buildings Continued Outdoor playing fields don’t count

10. Consolidated District If located on a property annexed or consolidated and is no longer used – it doesn’t count

11. Athletic Expenditures All Direct & Indirect Expenses Salaries Fringe benefits Travel Equipment Meals Supplies

12. Expenses Continued Property & Medical Insurance Utilities M & O Construction Costs (includes spirit groups, band and fans)

13. Interschool Athletic Program Organized to compete Includes PE classes for athletics Governed by AAA Defined by Ark.Code Ann. 6-16-137

14. Net Gate Receipts = Gate Admissions -Expenses paid from them Net Gate Receipts

15. Include Reserved seating sales Presold tickets Exclude Facility rental fees Pass thru money Net Gate Receipts

16. Coding Requirements All athletic expenditures correct code Program code 115 All allocations done with square footage – May not code M&O, insurance or utilities directly!

17. Allocations Adjusted Athletic Square footage/ total square footage of ALL buildings =.????? Must be carried out to 5 decimal places!!! Apply to M&O, Property Insurance, Utilities by journal entry

18. So Adjusted Athletic Square footage 9,999 Divided By total square footage of ALL buildings 250,000 =.03999 Total M&O X.03999 = amount to je Property insurance X.03999 = amount to je Utilities X.03999 = amount to je

19. Journal Entry debit credit 2000 2620 000 115 00 68999 X 2000 2620 000 000 00 68999X

20. Transportation Actual Miles X state- wide cost per mile (given by ADE) Keep documentation of millage!! Include spirit & band busses

21. Construction/Renovation All costs -cost of square footage Required for PE by school facility manual * Expenditures for outdoor playing field shall be charged to athletics

22. Salaries/Benefits for Coaches Include Stipends Extra days Extra planning periods Pay from Salary Fund Prorate cost between teaching & coaching See form on www.apscn.org

24. Required Reporting AFR/ Budget Due Sept. 15 th Approved at Board Meeting Posted on Website 3 years past In Cycle 1 & 9 Activity Funds not included Include #of coaching FTE’s in previous cycle 8

25. Odds & Ends Revenue in Fund 7 Separate fund for gate receipts School Board approve purchase for athletic awards Awards can’t average More than $100 per student per activity Can use private funds for awards

26. Audit Legislative Audit will conduct annual reviews rotating so each district gets evaluated every 5 years

27. Sanctions Any School district failing to comply shall be identified by the ADE to be in fiscal distress. Ark. Code Ann. 6-20-1901