How do I code the principal payment and interest on a short term loan in the General Fund?
Since this is a short term loan, the repayment of interest and principal will be coded to different functions:
- The interest payment should be coded as 01-2-02510-835 (Function 2510 Fiscal Services, Object 835 Interest on Short Term Bond)
- The principal payment would be coded under 5000 Debt Services (Function 5000 and Object 831 Redemption of Principal)
If this would have been a payment for a long term loan, the coding is would be in the same function-Debt Services:
- The interest payment would be 01-2-05000-835 (Debt Services Function Code and Object 832 Interest on Long-Term Debt)
- The principal payment would be 01-2-05000-831 (Debt Services Function Code and Object 831 Redemption of Principal)
I just uploaded my csv file and the system gave me an “Error #102.” When I clicked the link for more info, a list of accounts says “-1101, -1102, -1104, etc. That’s not what my upload file has as account codes. What happened to my information?
This error message was generated because the information in the file has been corrupted.
The most common cause of this issue is due to the csv file exported out of your financial software for uploading was likely opened (after it was created) in Excel instead of WordPad or NotePad.
If this file is opened in Excel, the account code string is read as a formula since there is a leading dash “-” in the account string.
We strongly recommend districts to not open their csv export file in order to avoid this issue. However, districts may need to manually add some coding if one of their funds are not yet included in their financial software or to enter information into the Bonds Outstanding at the End of the Year line in either the Bond Fund or the Qualified Capital Purpose Undertaking Fund (07-2-99200-000 or 09-2-99200-000).
If you need to open up your csv file, go into either WordPad or NotePad to find your file and open it through one of those programs. Be sure the file name has .csv at the end to ensure that the file saves as a csv.
If these steps do not resolve this issue, contact your software vendor as soon as possible.
Our district is self-funded for health insurance. How should we code health insurance claims and other expenses for our covered employees?
The Employee Benefit Fund (Fund 03) should be used for these types of expenditures so you’re not using spending authority out of the General Fund.
To record employee health insurance claims, use the object code series 28X (Health Benefits) and prorate the expenses among the different employee classes:
- 280 Non-Instructional Staff
- 281 Teacher/Professional Staff
- 282 Instructional Aides & Assistants
- 283 Substitute Teachers
- 284 Technical Staff
- 285 Superintendent/ESU Administrator
- 286 Professional Non-Certificated Staff
To record the payment of reinsurance premiums, use object code 340 (Other Professional Services).
When I do a test upload of my account codes into the test site, I get an error that says “Error 101 – Invalid Agency ID.” I am using Agency IDs that have been assigned by NDE. Why is this error appearing?
There are a several possible reasons that this error is being generated after uploading your file:
- The Agency ID may be incomplete. It should be appear in this format: XX-XXXX-XXX which is “County Number” – “School Number” – “School/District Level”
- The Agency ID is not correct. If your file does not include your specific Agency ID isn’t correct for your district, it will not be recognized by the system.
- An Agency ID for an Alternative, SPED, or Focus Program has been included in the AFR that was uploaded. Since there is no membership associated with this programs, no expenditures can be reported with that Agency ID. Expenditures for these schools/programs must be allocated back to the individual student’s originating school.
I’m using 2610 as the function in the General Fund with 620 as the object code to report the costs to heat our building — 01-2-02610-620. Why is this an error?
This was one of the updates made in the Master Code List that was posted in July 2019. (Districts were notified of this updated Master Code List through newsletters and various presentations.) Along with several other changes in the coding, object code 620 was eliminated because of the broad category it represented — “Energy”.
Since more specificity was needed, 620 was eliminated so districts must use the following object codes:
- 621 Natural Gas
- 623 Bottled Gas
- 624 Oil
- 625 Coal
- 626 Gasoline
- 629 Other Energy
We have a non-certified staff member that handles all of our technology issues in the district. Should his salary be coded to 1110-116 Technical Staff or 1100-116 Professional, Non-Certified Staff?
Since this is a question from a small district, this staff member probably provides technology support for both instructional and administrative.
The appropriate function code would not be in the 1100s – Regular Instruction. Code into one the following function codes. You could allocate his salary based on the percentage of his time spent:
- 2230 Instruction-Related Technology
- 2580 Administrative Technology Services
Here is how you would determine the appropriate object code for this staff member:
- 114: Technical Staff – This would likely be used in districts that do not have a large separate staff to provide tech support for the district.
- 116: Professional Non-Certificated Staff – This would be used in large districts that have a separate staff that provides support for the district. The person that is considered the Technology Director would be coded as 116.
We receive Child and Adult Care Food funding through direct-deposit into the General Fund but there is no coding for those funds in the General Fund. How do we identify this transaction?
Since this funding is being direct deposited into your General Fund, a reversing entry can take care of that transaction.
This can be corrected by submitting a State of Nebraska W-9 & ACH Enrollment Form to set up direct deposit for state funding directly into the School Nutrition Fund. This form is available at the bottom of the page at this: https://www.education.ne.gov/fos/forms/ Submit the completed form to Paul Haas at firstname.lastname@example.org or Steve Bauers at email@example.com.
How do you code costs related to retirements that are covered in the Early Retirement program our district offers?
The costs would be coded in the appropriate function code. The following examples to help determine the correct codes:
- 1100: if the retiring individual is considered Regular Education
- 1200: if the retiring individual is considered Special Education, the function code would be in the appropriate 1200 code,
- 2120: if retiring individual is the your guidance counselor
The object code depends on whether the district received State Board Approval for General Fund Expenditure Exclusion for these costs.
- 238: “Voluntary Termination Agreements” if the district did receive State Board Approval for an Expenditure Exclusion
- 239: “Early Retirement Contributions” if the district did not request State Board Approval for an Expenditure Exclusion
After uploading our district account code list, we are getting “Invalid Code Errors” for many of our codes. How do we figure out what codes are acceptable to be uploaded?
To see what object codes are available in all of the school district funds, view the 2018/19 Master Account Code List and using the filter function located on Row 1.
For example, to see all of the available codes in the General Fund for a specific function code (i.e. 2510 Fiscal Services), click the down arrow next to Account Code at the top of Column A, enter 01-2-02510- into the “Search” box, and click “OK.” All of the object codes under 2510 will appear.
To see all of the revenue codes available in the Activity Fund, enter 01-1-0 into the “Search” box and click “OK.” All of the General Fund Revenue codes will appear.
To go back to the complete list of account codes, click the down arrow in Column A and click “Clear Filter.”
What function and object code should we use for Activity Fund expenditures?
The disbursement functions available in the Activity Fund are 2900 – Other Support Services and 3200- Enterprise Operations.
The easiest way to see what object codes that are available in the all of the school district funds is by viewing the 2018/19 Master Account Code List and using the filter function located on Row 1.
For example, to see all of the available disbursement codes in the Activity Fund, click the down arrow next to Account Code at the top of Column A and enter 05-2-0 into the “Search” box. To see all of the revenue codes available in the Activity Fund, enter 05-1-0 into the “Search” box.
I pay the Superintendent’s tuition for his doctorate from the Employee Benefit Fund. What would be the disbursement function and object code to use for this expense?
The only function code available in the Employee Benefit Fund is 2900 Other Support Services — The appropriate function object code string to code this expense into the Employee Benefit Fund would be 03-2-02900-255.
The AFR Master Code List has 2190 and 3100 as disbursement function code, but the Users Manual says 3100 is Food Service Operations. Which function code should we be using for our School Nutrition Fund costs?
Any costs related to your school nutrition fund must be coded to 3100 Food Services Operations. Function Code 2190 is available for any costs that do not fit into the 3100 function code.
What code should be used for installation of new water coolers in the school. This project includes moving existing water lines, drains, removing existing units, etc.
This project could be coded in either the General Fund (Fund 01), Depreciation Fund (Fund 02), or the Special Building Fund (Fund 08). If this work is replacing an existing water cooler system, you could use the Deprecation Fund. Otherwise, you’d use the General Fund or the Special Building Fund.
If you use the Deprecation Fund, you could use Function Code 2900 with Object Codes 450 Construction Services, 490 Other Purchased Property Services, 610 General Supplies, or 739 Other Equipment — depending on the specific expense. The Depreciation Fund has only Function Code available — 2900.
If either the General or Special Building Fund are used, the code would be 4700 Building Improvements with the same Object Codes listed above.
If the Object Codes listed above don’t seem to fit your expenditures, use the Filter function on the Master Code List to see what Object Codes would be available in those particular funds.
I uploaded my file and keep getting “An Invalid Error” for disbursements in my Activities Fund. I’m using 05-2-2190-610.
The problem is with the Disbursement Function Code 2190. The only Disbursement Function Codes that available are 2900 Other Support Services and 3200 Enterprise Operations. Use the Filter Function in the top row of the Master Code List to see what codes are available to use in each fund.
Why am I getting an error code in our federal programs for object code 695 Indirect Costs?
Object Code 695 Indirect Cost Rate is only available in the School Nutrition Fund in following function codes:
- 3100 Food Service Operations
- 2190 Other Support Services
If you want to identify these costs in federal programs, you could use object code 890 Miscellaneous. If other expenses are coded to object code 890, you may want to ask your software vendor how to add an identifier.