Download - Conquering Common Coding Confusion
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Conquering Common
Coding Confusion
Presented by: Cris Cable
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Questions
FAQs
www.azauditor.gov
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USFR Chart of Accounts (COA)
• Based on Federal Chart of Accounts
• National Center for Education Statistics (NCES) Handbook
• Our Office, ADE & SFAC
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Account Code FormatExpenditures
Fund Program Function Object Unit
XXX XXX XXXX XXXX XXX
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Account Code FormatRevenues
Fund Program Function Object Unit
XXX 000 0000 XXXX 000
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Throughout the Chart
Required codesBOLDED
Optional codesITALICIZED
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Questions?
• Can you code an expenditure to Function 0000?
• Can you code a revenue to Function 0000?
NoNo
YesYes
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Questions?
• Can you code an expenditure to Function 3000 – Operation of Noninstructional Services?
• Can you code a revenue to object 1000 – Local?
NoNo
NoNo
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Common Questions?• Most questions we receive are about:
Fund Program Function Object Unit
XXX XXX XXXX XXXX XXX
ExpenditureRevenue
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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?
22132213
25702570
22302230
??
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Classifying Personnel by Function
JobTitle
Job
Duties
Based on???
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What Function?
• Crossing Guards?
• CPTs/Mentor Teachers?
• Health Aides?
• Attendance Clerks?
22122212
21302130
21102110
26702670
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What Function?
• Lunch Monitors?
• Playground Monitors?
• Athletics?
31003100
26702670
Duties?Duties?
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What Function?• Athletics?
– Coaches
– Refs
– Athletic Director
– Ticket Takers
– Security at Games
10001000
2300 or 24002300 or 2400
10001000 Direct interaction with Students!
34003400
26602660
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What Function?
• Equipment?
• Installed Equipment?
• Operating or Capital Leases?
1000 - 40001000 - 4000
40004000
50005000
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What Function?
• Existing buildings?
• Construction?
• Utilities?
40004000
40004000
26102610
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What Object?
• Employee Tuition
– Reimbursement Benefit?
– Paid to institution? 63606360
62406240
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What Object?
• Equipment Purchase?
• Operating or Capital Leases
– Principal?
– Interest?
67316731
68506850
68326832
67346734
67376737
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What Object?
• Rental of Equipment?
• Audit Services?
• Financial Consulting Services?
64406440 Fund?Fund?
6350 & 63306350 & 6330
63306330
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What Object?• Travel
– Conference Registration?
– Lodging & Meals?
• Items purchased from other districts
65916591
65806580
63606360
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Expenditure Coding Questions?
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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 Community School
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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 casesStudent Activities
Auxiliary or in some casesStudent Activities
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Revenues – Object?
• Donations?
• Rentals?
• Refunds?
• Preschool Tuition? 13101310
19801980
1800 or 19101800 or 1910
1920 or 17901920 or 1790
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Revenues – Object?
• Tuition from Other Districts?
• Grants Subject to Reversion?
• Vending Machine Proceeds? 17501750
Trick Q Trick Q
13201320
02500250
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Revenue Questions?