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)
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.
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.
We’ve coded all of the SPED-related therapist services for 2018/19 into the 1200s Special Education contracted services. What do we do to correct the coding into the 21XX codes?
You should first identify those costs into the main categories:
- Psychological Services 214x
- Speech Pathology & Audiology 215x
- Occupational Therapy 216x
- Physical Therapy 217x
- Visually Impaired 218x
Then break each category down by age levels:
- School Age xxx1
- Ages 3-5 xxx2
- Ages 0-2 xxx3
Do not code any SPED-related disbursements into the 2190s.
We pay our Ag Teacher from a different account line than other teachers. We use 1170 instead of 1100. Do I need to change his salary code to 1100?
Yes. Since Agriculture classes fit best within the disbursement function code of 1100, the coding will need to be changed from 1170 to 1100. Disbursement Function Code 1170 is not included in the 2018/19 Master Code List so it will be rejected by the AFR Upload System.
If you need to track those expenses separately, check with your software vendor to see if you can add identifying characters to the end of the function code or if you can add a sub-account for that code.
How to code for student travel expenses to extracurricular events? Can we use the General Fund?
These disbursements should come out of the Activities Fund, not the General Fund.
The account string should be 05- 2-02900-580. (Activity Fund – Disbursement – Other Support Services – Travel
On the ESSA master list of account codes, there are several codes that are highlighted. Can we use those account codes?
Yes – you can use the codes that are highlighted.
When a new account code is added to the ESSA Master List, it is highlighted on the “All Funds” tab to indicate that it is a new or revised code since the last version of the ESSA Master List was posted. The other tab entitled “Changes” lists all of revised, new or deleted account codes along with a date when the change was made.
Why is there no object code for transferring from the General Fund to the Depreciation Fund?
When you move money from the General Fund to the Depreciation Fund, that amount is shown as an expense out of the function that best describes the eventual purchase. For example, if you want to move money into the Depreciation to buy a school bus for regular education students in two years, you’d code the expense as pupil transportation purchase out of Function Code 2710 and object code 732 Vehicles. 01-2-02710-732.
Can disbursement function code 2190 also be used for SPED-related costs?
No. Disbursement Function 2190 is only used for non-SPED student services that are not classified elsewhere in the 2100 series. If SPED costs are accidentally coded into 2190, they will not be included in your SPED reimbursement through the SPED Final FInancial Report.