Questions, Comments, or Corrections? Let us know!

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 paul.haas@nebraska.gov or Steve Bauers at steve.bauers@nebraska.gov.



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.