everything you ever wanted to know about athletic coding
DESCRIPTION
Everything you ever wanted to know about Athletic Coding. Return to Square Feet. Square Feet = SF. Length X Width. Definitions. Adjusted Square Footage. Total Square footage of all athletic buildings (from property insurance statement of values) Minus Square footage required for PE - PowerPoint PPT PresentationTRANSCRIPT
Everything you ever wanted to know about Athletic Coding
Return to Square Feet
Square Feet = SF
Length X Width
Definitions
Adjusted Square Footage
Total Square footage of all athletic buildings(from property insurance statement of values)
Minus
Square footage required for PE(from Facility Manual and prior year ¾ average)
How Do I Find the Facility Manual?
http://arkansasfacilities.arkansas.gov*Left side of page - Click on Facilities Manual*Section 2 Chapter 5*Program of Requirements*Put in ADM for each building by grade *Look at lines 64,65,66,67, & 68 for square
footage required
Multi-purpose building?
Only use portion (SF) used for athletics
Athletic Buildings
• Gyms• Field house• Indoor Practice
Facilities• Offices –coaches/AD• Concession stands• Press boxes• Playing Fields dressing
rooms/restrooms• Athletic Equip. storage
buildings
Buildings Continued
Outdoor playing
fields don’t count
Consolidated District
If located on a property annexed or consolidated and is no longer used – it doesn’t count
Athletic Expenditures
• All Direct & Indirect Expenses
• Salaries• Fringe benefits• Travel• Equipment• Meals• Supplies
Expenses Continued
• Property & Medical Insurance
• Utilities• M & O• Construction Costs
(includes spirit groups, band and fans)
Interschool Athletic Program
• Organized to compete
• Includes PE classes for athletics
• Governed by AAA• Defined by Ark.Code
Ann. 6-16-137
Net Gate Receipts =
Gate Admissions- Expenses paid from them
Net Gate Receipts
Include• Reserved seating
sales• Presold tickets
Exclude• Facility rental fees• Pass thru money
Net Gate Receipts
Coding Requirements
• All athletic expenditures correct code
• Program code 115• All allocations done
with square footage– May not code M&O,
insurance or utilities directly!
Allocations
Adjusted Athletic Square footage/ total square footage of ALL buildings = .?????
Must be carried out to 5 decimal places!!!
Apply to M&O, Property Insurance, Utilities by journal entry
So
Adjusted Athletic Square footage 9,999Divided By
total square footage of ALL buildings 250,000= .03999
Total M&O X .03999 = amount to jeProperty insurance X .03999 = amount to je
Utilities X .03999 = amount to je
Journal Entry
debit credit
2000 2620 000 115 00 68999 X
2000 2620 000 000 00 68999 X
Transportation
• Actual Miles X state-wide cost per mile (given by ADE)
• Keep documentation of millage!!
• Include spirit & band busses
Construction/Renovation
All costs- cost of square footageRequired for PE by school
facility manual
* Expenditures for outdoor playing field shall be charged to athletics
Salaries/Benefits for Coaches
Include• Stipends• Extra days• Extra planning periods
Pay from Salary Fund Prorate cost between
teaching & coachingSee form on www.apscn.org
EMPLOYEE NAMERegular Coaching Total
# /Periods 5 2 7
% 0.714 0.286 1.000
Base Pay 40000.00 28571 11429 40000
Base Days 190 Rate per Day 210.53
Extra Days 10 0 2105 2105 Stipends Base Pay x % 0.22 8800 8800
Total Salary 28571 22334 50905
% of Duties 0.56 0.44 1.00
.
XYZ SCHOOL DISTRICTFY 2007-2008
Complete Highlighted Areas
Required Reporting• AFR/ Budget Due
Sept. 15th • Approved at Board
Meeting• Posted on Website
3 years past• In Cycle 1 & 9• Activity Funds not
included• Include #of coaching
FTE’s in previous cycle 8
Odds & Ends• Revenue in Fund 7• Separate fund for gate
receipts• School Board approve
purchase for athletic awards
• Awards can’t average More than $100 per student per activity
• Can use private funds for awards
Audit
Legislative Audit will conduct annual reviews rotating so each district gets evaluated every 5 years
Sanctions
Any School district failing to comply
shall be identified by the ADE to be in
fiscal distress.
Ark. Code Ann. 6-20-1901