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