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Comprehensive Guide to Athletic Coding and Square Footage Management

This document provides essential information about athletic coding practices, square footage calculations, and facility requirements in educational settings. It covers topics such as determining total square footage for athletic buildings, managing operational and property expenses, and understanding the impacts of adjusted athletic square footage on financial allocations. A guide to finding the Facility Manual, as well as specific coding requirements related to athletic expenditures, is included to assist school administrators and athletic directors in compliance and financial reporting.

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Comprehensive Guide to Athletic Coding and Square Footage Management

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  1. Everything you ever wanted to know about Athletic Coding

  2. Return to Square Feet

  3. Square Feet = SF Length X Width

  4. Definitions

  5. 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)

  6. 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

  7. Multi-purpose building? Only use portion (SF) used for athletics

  8. Athletic Buildings • Gyms • Field house • Indoor Practice Facilities • Offices –coaches/AD • Concession stands • Press boxes • Playing Fields dressing rooms/restrooms • Athletic Equip. storage buildings

  9. Buildings Continued Outdoor playing fields don’t count

  10. Consolidated District If located on a property annexed or consolidated and is no longer used – it doesn’t count

  11. Athletic Expenditures • All Direct & Indirect Expenses • Salaries • Fringe benefits • Travel • Equipment • Meals • Supplies

  12. Expenses Continued • Property & Medical Insurance • Utilities • M & O • Construction Costs (includes spirit groups, band and fans)

  13. Interschool Athletic Program • Organized to compete • Includes PE classes for athletics • Governed by AAA • Defined by Ark.Code Ann. 6-16-137

  14. Net Gate Receipts = Gate Admissions • Expenses paid from them Net Gate Receipts

  15. Net Gate Receipts Include Exclude Facility rental fees Pass thru money • Reserved seating sales • Presold tickets

  16. 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!

  17. 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

  18. So Adjusted Athletic Square footage 9,999 Divided By total square footage of ALL buildings 250,000 = .03999 Total M&O X .03999 = amount to je Property insurance X .03999 = amount to je Utilities X .03999 = amount to je

  19. Journal Entry debit credit 2000 2620 000 115 00 68999 X 2000 2620 000 000 00 68999 X

  20. Transportation • Actual Miles X state-wide cost per mile (given by ADE) • Keep documentation of millage!! • Include spirit & band busses

  21. Construction/Renovation All costs • cost of square footage Required for PE by school facility manual * Expenditures for outdoor playing field shall be charged to athletics

  22. Salaries/Benefits for Coaches Include • Stipends • Extra days • Extra planning periods Pay from Salary Fund Prorate cost between teaching & coaching See form on www.apscn.org

  23. 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

  24. 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

  25. Audit Legislative Audit will conduct annual reviews rotating so each district gets evaluated every 5 years

  26. Sanctions Any School district failing to comply shall be identified by the ADE to be in fiscal distress. Ark. Code Ann. 6-20-1901

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