Questions, Comments, or Corrections? Let us know!

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.