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 FormatExpenditures

Fund Program Function Object Unit

XXX XXX XXXX XXXX XXX

Account Code FormatRevenues

Fund Program Function Object Unit

XXX 000 0000 XXXX 000

Throughout the Chart

Required codesBOLDED

Optional codesITALICIZED

Questions?

• Can you code an expenditure to Function 0000?

• Can you code a revenue to Function 0000?

NoNo

YesYes

Questions?

• Can you code an expenditure to Function 3000 – Operation of Noninstructional Services?

• Can you code a revenue to object 1000 – Local?

NoNo

NoNo

Common Questions?• Most questions we receive are about:

Fund Program Function Object Unit

XXX XXX XXXX XXXX XXX

ExpenditureRevenue

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

??

Classifying Personnel by Function

JobTitle

Job

Duties

Based on???

What Function?

• Crossing Guards?

• CPTs/Mentor Teachers?

• Health Aides?

• Attendance Clerks?

22122212

21302130

21102110

26702670

What Function?

• Lunch Monitors?

• Playground Monitors?

• Athletics?

31003100

26702670

Duties?Duties?

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

What Function?

• Equipment?

• Installed Equipment?

• Operating or Capital Leases?

1000 - 40001000 - 4000

40004000

50005000

What Function?

• Existing buildings?

• Construction?

• Utilities?

40004000

40004000

26102610

What Object?

• Employee Tuition

– Reimbursement Benefit?

– Paid to institution? 63606360

62406240

What Object?

• Equipment Purchase?

• Operating or Capital Leases

– Principal?

– Interest?

67316731

68506850

68326832

67346734

67376737

What Object?

• Rental of Equipment?

• Audit Services?

• Financial Consulting Services?

64406440 Fund?Fund?

6350 & 63306350 & 6330

63306330

What Object?• Travel

– Conference Registration?

– Lodging & Meals?

• Items purchased from other districts

65916591

65806580

63606360

Expenditure Coding Questions?

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

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

Revenues – Object?

• Donations?

• Rentals?

• Refunds?

• Preschool Tuition? 13101310

19801980

1800 or 19101800 or 1910

1920 or 17901920 or 1790

Revenues – Object?

• Tuition from Other Districts?

• Grants Subject to Reversion?

• Vending Machine Proceeds? 17501750

Trick Q Trick Q

13201320

02500250

Revenue Questions?

More Questions?Contact us!

asd@azauditor.gov

(602) 553-0333

Roger Walter Amanda W

inn

Cris Cable