USFR Coding

What’s New and What Remains the Same

Amanda Winn

Roger Walter

February 2, 2010

What are we going to cover?

• What’s new

• What remains the same–Common questions and tricky areas

What’s New

Funds

New

• 594-Website Advertisement

(A.R.S. §15-342)

Renamed

• 595-Advertisement

(A.R.S. §15-342)

Funds

New

• 665-Energy and Water Savings (A.R.S. §15-910.02)– Procurement– Uses

Funds

New

• 665-Energy and Water Savings (A.R.S. §15-910.02)– Transfers to EWS reduce GBL– Remaining monies transfer

back to M&O

Funds

New

• Other Post Employment Benefits (OPEB) (A.R.S. §15-1225)

– 801-849—OPEB Trust Account

– 950-989—OPEB Fund (Internal Service)

Funds

New

• 691-Building Renewal Grant

ARRA Grants• Separate CFDA number

• Separate fund number

• Title I fund range of 100-139– Title I– Title I School Improvement Family &

Community Engagement

• Title II fund range of 140-159– Enhancing Education through

Technology Title II-D

ARRA Grants• IDEA fund range of 220-229

– IDEA– IDEA Preschool

• Title X fund range of 280-289– McKinney-Vento Homeless Education

• Other Federal Projects fund range

of 300-399– If no fund range available, or inadequate fund

numbers available in a specific range

ARRA

• Program Codes

– Grants (Title I, Title II, etc.)

• 100 or 200

– Education Stabilization Fund monies

• Could be recorded in the M&O, UCO, or SCA Funds

• Use special SFSF program codes (199, 299, etc.)

ARRA

• Reporting

–1512

• Audit Requirements–Single Audit Threshold

What Remains the Same

Microsoft Settlement

• What fund should these monies be deposited in?

• Fund 565-Litigation Recovery

• Use the monies for technology-related items

Indirect Costs

• Use for any M&O purpose

• Transfer from Grant (Object 6910)–May include CSS rate

• Pay CSS bill from Fund 570–Function 2500/2510

–Object 6300/6340

Program Codes

• Required for all funds

• If using the auxiliary operations fund-use all account codes (Fund, Program, Function, and Object)

Developmental Delay

• New Program Codes (A.R.S. §15-901)– 210 and 310 for Developmental Delay

which were previously used for Preschool Moderate Delay

• Combined Program Codes– 212 and 312 Preschool Speech/Language

Delay should be included in 213 and 313 Speech Language Impairment

Training• Training

– Instructional Staff – Instruction-Focused IT Staff– Noninstructional Staff

• Training charges paid to outside parties are coded to object code 6300/6360

Function

2200/2213

2200/2230

2500/2570

Athletics• Use function 1000 for all athletic

activities?

• NO-only costs directly related to instructing students such as coaches and referees.

Coding Job Functions

• If the employee has multiple duties

– Determine the amount of time spent on the duties and code appropriately

– If not possible or practical, code to where the employee spends the majority of their time (probably 90% or more)

Job Title vs Job Description

• When coding salaries/benefits– Job title may not fully represent duties– Job description is more accurate

Assistant Principal/Teacher on Assignment

Head Teacher (small district)

Jack – IT Guy

Duty and % of Time Network administration (35%) Fixing software problems in classrooms (50%)Procuring new computers (15%)

Code Jack’s salary/benefitsin proportion to the amountof time spent on each duty

Function

2500/2580

2200/2230

2500/2580

Teaching Coaches

• Assist instructional staff in planning, developing, and evaluating learning experiences

• Function 2200/2210 or 2212

• If involved in instructing students directly then the salary should be split between 2200/2210 or 2212 and 1000

Fuel Purchases

• District Vehicles (other than student transportation vehicles)– Function 2600/2650

• Student Transportation Vehicles (buses and vans)– Function 2700/2730

Telephone

• Includes line charges and charges for internet access

• Functions

– 2600/2610

– 1000

– 2200/2230

Utilities

• Functions for utilities

–2600/2610

–3100 (if separable)

Utility charges are considered part of maintaining the building and should not be allocated to instruction

Maintenance Agreements

• All Equipment (except technology)

–Function 2600/2640

–Object 6430/6431

• Technology

–Function 2200/2230 or 2500/2580

–Object 6430/6432

• Regardless of function being served by equipment or technology

Software• Instructional

– Function 1000– Object 6643-Instructional Aids– Includes software online (software

as a service)

Software

• Noninstructional– Function being served– 6737-Technology-Related Hardware and

Software– Includes software online (software as a

service)

Employee Travel

• Conference registration costs–Object 6300/6360

• Object 6580– Nontaxable Meals and Incidentals– Lodging– Mileage Reimbursement

• Object 6290– Taxable Meals

Student Travel• Transportation

– Function 2700/2790– Object 6150, 6440/6442, 6519, or 6626

• Lodging and Meals– Function 2100/2190– Object 6890

• Admission Costs– Function 1000– Object 6890

Miscellaneous

• Copier Rental

• Repairing copiers

• Repairing instructionalcomputers

• Repairing noninstructionalcomputers

• Repairing buses and on board equipment

Function Served

2600/2640

2200/2230

2500/2580

2700/2730

Function

Visit our Web sitewww.azauditor.gov

for frequently asked questions grouped by category