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Conquering Common Coding Confusion 

Join Cris Cable for an informative presentation that demystifies coding in the Chart of Accounts (COA) based on the Federal Chart of Accounts and the NCES Handbook. Get clear answers to common queries, including expenditure and revenue coding related to specific functions and objects. Learn how to classify personnel, manage staff training costs, and correctly interpret various account codes. This engaging session will clarify the confusion surrounding coding practices for educational institutions, ensuring compliance and accurate reporting.

bridgit-kearney
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Conquering Common Coding Confusion 

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  1. Conquering Common Coding Confusion  Presented by: Cris Cable

  2. Questions FAQs www.azauditor.gov

  3. USFR Chart of Accounts (COA) • Based on Federal Chart of Accounts • National Center for Education Statistics (NCES) Handbook • Our Office, ADE & SFAC

  4. Account Code FormatExpenditures

  5. Account Code FormatRevenues

  6. Throughout the Chart Required codes BOLDED Optional codes ITALICIZED

  7. Questions? • Can you code an expenditure to Function 0000? • Can you code a revenue to Function 0000? No Yes

  8. Questions? • Can you code an expenditure to Function 3000 – Operation of Noninstructional Services? • Can you code a revenue to object 1000 – Local? No No

  9. Common Questions? • Most questions we receive are about: Revenue Expenditure

  10. What Function? 2213 • 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? 2570 2230 ?

  11. Classifying Personnel by Function Based on??? Job Duties Job Title

  12. What Function? 2670 • Crossing Guards? • CPTs/Mentor Teachers? • Health Aides? • Attendance Clerks? 2212 2130 2110

  13. What Function? 3100 • Lunch Monitors? • Playground Monitors? • Athletics? 2670 Duties?

  14. What Function? 1000 • Athletics? • Coaches • Refs • Athletic Director • Ticket Takers • Security at Games Direct interaction with Students! 1000 2300 or 2400 3400 2660

  15. What Function? 1000 - 4000 • Equipment? • Installed Equipment? • Operating or Capital Leases? 4000 5000

  16. What Function? 4000 • Existing buildings? • Construction? • Utilities? 4000 2610

  17. What Object? • Employee Tuition • Reimbursement Benefit? • Paid to institution? 6240 6360

  18. What Object? • Equipment Purchase? • Operating or Capital Leases • Principal? • Interest? 6731 6734 6737 6832 6850

  19. What Object? Fund? 6440 • Rental of Equipment? • Audit Services? • Financial Consulting Services? 6350 & 6330 6330

  20. What Object? • Travel • Conference Registration? • Lodging & Meals? • Items purchased from other districts 6360 6580 6591

  21. Expenditure Coding Questions?

  22. Revenues – Fund? Gifts & Donations funds, Tax Credit or Student Act. • Donations? • Rentals? • Preschool Tuition? Civic Center or School Plant Community School

  23. Revenues – Fund? • Tuition from Other Districts? • Vending Machine Proceeds? M&O, UCO & Debt Serv. (not SCA) Auxiliary or in some cases Student Activities

  24. Revenues – Object? 1920 or 1790 • Donations? • Rentals? • Refunds? • Preschool Tuition? 1800 or 1910 1980 1310

  25. Revenues – Object? • Tuition from Other Districts? • Grants Subject to Reversion? • Vending Machine Proceeds? 1320 Trick Q 0250 1750

  26. Revenue Questions?

  27. More Questions?Contact us! asd@azauditor.gov (602) 553-0333 Cris Cable Roger Walter Amanda Winn

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