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Conquering Common Coding Confusion 

Conquering Common Coding Confusion . Presented by: Cris Cable. Questions. FAQs. www.azauditor.gov. USFR Chart of Accounts (COA). Based on Federal Chart of Accounts National Center for Education Statistics (NCES) Handbook Our Office, ADE & SFAC. Account Code Format Expenditures.

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Conquering Common Coding Confusion 

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  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 FormatExpenditures

  5. Account Code FormatRevenues

  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 No

  9. Common Questions? • Most questions we receive are about: Revenue Expenditure

  10. What Function? 2213 • 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? 2570 2230 ?

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

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

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

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

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

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

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

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

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

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

  21. Expenditure Coding Questions?

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

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

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

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

  26. Revenue Questions?

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

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