usfr coding what’s new and what remains the same amanda winn roger walter february 2, 2010
TRANSCRIPT
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USFR Coding
What’s New and What Remains the Same
Amanda Winn
Roger Walter
February 2, 2010
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What are we going to cover?
• What’s new
• What remains the same–Common questions and tricky areas
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What’s New
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Funds
New
• 594-Website Advertisement
(A.R.S. §15-342)
Renamed
• 595-Advertisement
(A.R.S. §15-342)
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Funds
New
• 665-Energy and Water Savings (A.R.S. §15-910.02)– Procurement– Uses
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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
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Funds
New
• Other Post Employment Benefits (OPEB) (A.R.S. §15-1225)
– 801-849—OPEB Trust Account
– 950-989—OPEB Fund (Internal Service)
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Funds
New
• 691-Building Renewal Grant
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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
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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
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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.)
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ARRA
• Reporting
–1512
• Audit Requirements–Single Audit Threshold
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What Remains the Same
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Microsoft Settlement
• What fund should these monies be deposited in?
• Fund 565-Litigation Recovery
• Use the monies for technology-related items
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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
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Program Codes
• Required for all funds
• If using the auxiliary operations fund-use all account codes (Fund, Program, Function, and Object)
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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
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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
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Athletics• Use function 1000 for all athletic
activities?
• NO-only costs directly related to instructing students such as coaches and referees.
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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)
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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)
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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
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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
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Fuel Purchases
• District Vehicles (other than student transportation vehicles)– Function 2600/2650
• Student Transportation Vehicles (buses and vans)– Function 2700/2730
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Telephone
• Includes line charges and charges for internet access
• Functions
– 2600/2610
– 1000
– 2200/2230
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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
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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
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Software• Instructional
– Function 1000– Object 6643-Instructional Aids– Includes software online (software
as a service)
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Software
• Noninstructional– Function being served– 6737-Technology-Related Hardware and
Software– Includes software online (software as a
service)
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Employee Travel
• Conference registration costs–Object 6300/6360
• Object 6580– Nontaxable Meals and Incidentals– Lodging– Mileage Reimbursement
• Object 6290– Taxable Meals
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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
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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
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Visit our Web sitewww.azauditor.gov
for frequently asked questions grouped by category
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