Financial Policies and Procedures Handbook cde.state.co/cdefinance/sfFPP.htm

1. Colorado Department of Education PUBLIC SCHOOL FINANCE Special Education Chart of Accounts (COA) Training Session

2. Financial Policies and Procedures Handbookhttp://www.cde.state.co.us/cdefinance/sfFPP.htm

3. Financial Policies and Procedures Handbook

4. Chart of Accountshttp://www.cde.state.co.us/cdefinance/sfCOA.htm

5. Chart of Accounts

6. Chart of Accounts…the “Red Book” Account Code Elements and Explanations Fund Location SRE (Special Reporting Element) Program Instructional Support Object/Source/Balance Sheet Job Class Grant Code Optional Elements Basic Overview: Chart of Accounts

7. Expenditure Accounts The format and sequencing of the elements in the expenditure account code are: Required Account Structure

8. Fund Types GOVERNMENTAL FUNDS (Current Resources/Modified) General Fund Special Revenue Fund Capital Project Fund Debt Service Fund Permanent Fund PROPRIETARY FUNDS (Economic Resources/Full Accrual) Enterprise Funds Internal Service Funds FIDUCIARY FUNDS (Economic Resources/Full Accrual) Agency Funds Private Purpose Trust Funds

9. Locations are used to identify organizational units: Schools, Attendance Centers, Buildings, etc. Elementary: 100-199 Middle School: 200-299 High School: 300-399 Voc/Tech: 400-460 On-Line Activity: 461-469 Combination: 500-599 LOCATION

10. Locations are used to identify organizational units: Centralized Services: 600-699 Service Centers: 700-799 District Wide Costs: 800-899 Charter Elementary, Middle, High, Voc/Tech, Combo 900-919, 920-929, 930-939, 940-949, 950-969 Other Operational Units: 970-989 Private/Parochial Schools: 990-999 LOCATION

11. SRE: typically used to describe the activity when a service is acquired. Voluntary to use: Entirely up to the district or BOCES CDE gives suggestions on use, but that is all. SRE is not collected data SRE is there for the district to use at it’s discretion The one exception is SRE 95 which is used to identify approved Consolidated School-wide Plans under the NCLB Consolidated application process SPECIAL REPORTING ELEMENT

12. Instructional: 0010 through 2099 Classifies instructional expenses Support: 2100 through 9999 Classifies support expenses PROGRAM

13. INSTRUCTIONAL PROGRAM Instruction includes those activities dealing directly with the interactions between staff and students. Program 1700 – Special Education is included in this Instructional Program category. PROGRAM CODES 0010-2099 PROGRAM

14. SUPPORT SERVICES Support service programs are those activities which facilitate and enhance instruction. Support services include school-based and general administrative functions and centralized operations for the benefit of students, instructional staff, other staff, and the community. PROGRAM

15. Object: 0100 through 0999 Used to Identify Specific Expenditures 0100 – 0199 Salaries 0200 – 0299 Benefits 0300 – 0399 Purchased Professional and Technical Services 0400 – 0499 Purchased Property Services 0500 – 0599 Other Purchased Services 0600 – 0699 Supplies 0700 – 0799 Property/Capital Outlay 0800 – 0899 Other Objects 0900 – 0999 Other Uses of Funds OBJECT/SOURCE/BALANCE SHEET

16. Based on HB 11-1277, the statute includes a listing of Special Education Expenditures that may be coded to grant code 3130, 3131, or the appropriate Federal grant code if they are spent on behalf of Special Education services. OBJECT/SOURCE/BALANCE SHEET

17. Object Code 0100 for salaries (and Object Code 0200 for related benefits) for the following staff: Special Education Teachers Home-Hospital Teachers for Students with Disabilities Speech-language pathologist and assistants Specialty Teachers Special education instructional paraprofessionals Educational Interpreters School nurses Occupational therapists and assistants OBJECT/SOURCE/BALANCE SHEET

18. Object Code 0100 for salaries (and Object Code 0200 for related benefits) for the following staff: (continued) Physical therapists and assistants School psychologists School social workers Audiologists Orientation and mobility specialists Other special education professionals Special education administrators and office support Other noncertified or nonlicensed support OBJECT/SOURCE/BALANCE SHEET

19. Object 0300 for Purchased Professional and Technical Services: Purchased service contracts for personal services Professional development for special education staff, or all staff, if the content of the professional development is specific to services for children with disabilities Parent counseling and training, as defined by the IDEA grant. OBJECT/SOURCE/BALANCE SHEET

20. Other Object Codes for specific Special Education expenditures: 0562 – Tuition to other administrative units 0500 – Other purchased services 0580 – Staff travel related to special ed. 0600 – Supplies and materials used 0730 – Capitalized equipment 0735 – Non-capitalized equipment 0800 – Dues, fees, and other expenditures OBJECT/SOURCE/BALANCE SHEET

21. Source: 1000 through 5999 Used to Identify where Revenue Comes From 1000-1999: Local 2000-2999: Intermediate 3000-3999: State (such as ECEA) 4000-4999: Federal (such as IDEA, Part B) 5000-5999: Other OBJECT/SOURCE/BALANCE SHEET

22. Job Classifications are used to identify and break down expenditures for salaries and employee benefits School Finance only collects the “bolded level” 100: Administrator: 100-199 200: Professional – Instructional: 200-299 300: Professional – Other: 300-399 400: Paraprofessionals: 400-499 500: Office/Administrative Support: 500-599 600: Crafts/Trades/Services: 600-699 700 – 999 District Option for use of tracking non-salary and non-benefit expenditures (only with objects 0300-0999) JOB CLASSIFICATION

23. Job Classifications are used to identify and break down expenditures for salaries and employee benefits Even though School Finance only collects the bolded level of job classification coding, the user should be aware that other Department data collections, such as Human Resources and Special Education collections, may require more detailed coding to be used. JOB CLASSIFICATION

24. Grant codes are used to identify grant resources Local (0001 – 2999) District Assigned State (3000 – 3949) CDE Assigned State (3950 – 3999) District Assigned Federal (4000 – 9999) CDE Assigned Grant codes should be used in any grant-related account: Grant Revenue Grant Expenditures Grants Deferred Revenue: Balance Sheet 7482 Grants Accounts Receivable: Balance Sheet 8142 District non-grant/project Tracking Codes for ADE submission District should remove tracking codes used in the grant field GRANT/PROJECT

25. Grant codes related to Special Education activities include, but are not limited to the following: 3130 – State ECEA (Special Education) 3131 – State Share – Special Education Preschool 4027 – Grants to States IDEA Part B 4173 – Special Education Preschool Grants 4391 – ARRA, IDEA Part B 4392 – ARRA, IDEA Preschool GRANT/PROJECT

26. BOCES flow thru funding exampleIDEA Preschool grant – 4173 grant code • BOCES: • 4000 source -100,000 • 0300 object - 5,000 • 0869 object - 5,000 • 0591 object - 45,000 • 0591 object - 45,000 • District #1: • 4951 source - 45,000 • 0100 object - 38,000 • 0200 object - 7,000 • 0869 object - N/A • District #2: • 4951 source - 45,000 • 0100 object - 38,000 • 0200 object - 7,000 • 0869 object - N/A

27. All of the grant activity, both for the BOCES and for each of the districts must include the grant code of 4173 as follows: Fund Location SRE Program Source Job Grant Amount BOCES: 22 – 000 – 00 – 0000 – 4000 – 000 – 4173 – $100,000 22 – 970 – 06 – 0040 – 0591 – 000 – 4173 – $ 45,000 22 – 600 – 06 – 2400 – 0869 – 000 – 4173 – $ 5,000 Districts: 22 – 000 – 00 – 0000 – 4951 – 000 – 4173 – $ 45,000 22 – 100 – 00 – 0040 – 0100 – 200 – 4173 – $ 38,000 BOCES flow thru funding exampleIDEA Preschool grant – 4173 grant code

28. Flow through coding does not take the responsibility off the BOCES of reporting to Grants Fiscal Management the level of detail they require. BOCES can require the district to report to them based on grant requirements BOCES can request back up data Perhaps a separate spreadsheet from the district that ties to the flow through/pass through revenue the BOCES sent to the district Quarterly basis BOCES must submit a report to CDE (Grants Fiscal) Identifying how funds were spent. BOCES must report direct expenditures in addition to district expenditures. NO subgranting of funds beyond the BOCES is allowed. Flow Through Coding: Important

29. A similar concept applies to activities between a district and its charter school(s). Flow through coding does not take the responsibility off the District of reporting to Grants Fiscal Management the level of detail they require. District must submit a report to CDE (Grants Fiscal) Identifying how funds were spent. District must report direct expenditures in addition to charter school expenditures. NO subgranting of funds beyond the District is allowed for the funding provided by CDE. Please refer to Appendix K in the Chart of Accounts for a more detailed discussion on this subject. Flow Through Coding: Important

30. If you have questions about this training session please contact: Kirk Weber Public School Finance Unit 303-866-6610 Weber_k@cde.state.co.us Thank You!