1. Conquering Common Coding Confusion Presented by: Cris Cable

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. Account Code Format Expenditures FundProgramFunctionObjectUnit XXX XXXX XXX

5. Account Code Format Revenues FundProgramFunctionObjectUnit XXX0000000XXXX000

6. Throughout the Chart Required codes BOLDED Optional codes ITALICIZED

7. Questions? Can you code an expenditure to Function 0000? Can you code a revenue to Function 0000? No Yes

8. Questions? Can you code an expenditure to Function 3000 – Operation of Noninstructional Services? Can you code a revenue to object 1000 – Local? No

9. Common Questions? Most questions we receive are about: FundProgramFunctionObjectUnit XXX XXXX XXX ExpenditureRevenue

10. What Function? Staff Training? –Instructional staff? –Almost everyone else? –Why almost everyone else? Salaries and Benefits? –Hourly, salary, health care, other fringe benefits – How do you Decide? 2213 2570 2230 ? ?

11. Classifying Personnel by Function Job Title Job Duties Based on???

12. What Function? Crossing Guards? CPTs/Mentor Teachers? Health Aides? Attendance Clerks? 2212 2130 2110 2670

13. What Function? Lunch Monitors? Playground Monitors? Athletics? 3100 2670 Duties?

14. What Function? Athletics? –Coaches –Refs –Athletic Director –Ticket Takers –Security at Games 1000 2300 or 2400 1000 Direct interaction with Students! 3400 2660

15. What Function? Equipment? Installed Equipment? Operating or Capital Leases? 1000 - 4000 4000 5000

16. What Function? Existing buildings? Construction? Utilities? 4000 2610

17. What Object? Employee Tuition –Reimbursement Benefit? –Paid to institution? 6360 6240

18. What Object? Equipment Purchase? Operating or Capital Leases –Principal? –Interest? 6731 6850 6832 6734 6737

19. What Object? Rental of Equipment? Audit Services? Financial Consulting Services? 6440 Fund? 6350 & 6330 6330

20. What Object? Travel –Conference Registration? –Lodging & Meals? Items purchased from other districts 6591 6580 6360

21. Expenditure Coding Questions?

22. Revenues – Fund? Donations? Rentals? Preschool Tuition? Civic Center or School Plant Civic Center or School Plant Gifts & Donations funds, Tax Credit or Student Act. Gifts & Donations funds, Tax Credit or Student Act. Community School

23. Revenues – Fund? Tuition from Other Districts? Vending Machine Proceeds? M&O, UCO & Debt Serv. (not SCA) M&O, UCO & Debt Serv. (not SCA) Auxiliary or in some cases Student Activities Auxiliary or in some cases Student Activities

24. Revenues – Object? Donations? Rentals? Refunds? Preschool Tuition? 1310 1980 1800 or 1910 1920 or 1790

25. Revenues – Object? Tuition from Other Districts? Grants Subject to Reversion? Vending Machine Proceeds? 1750 Trick Q 1320 0250

26. Revenue Questions?

27. More Questions? Contact us! asd@azauditor.gov (602) 553-0333 Roger Walter Amanda Winn Cris Cable