Questions, Comments, or Corrections? Let us know!

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:   Submit the completed form to Paul Haas at or Steve Bauers at

We collect fees from students for the use of their computers. How do we code that? We also collect fees from staff members for this same purpose.

These transactions should be recorded in the General Fund only.    We suggest those fees be netted against the computer costs.  Since these computers are likely valued less than $5000 each,  you’d be using the 610 General Supplies Object Code.

Do district revenues need to be broken down by school level like the disbursements?

No.  Revenue for all funds are to be submitted by the district level only.

What is the revenue code for Public Power proceeds from the county?

There are a couple types of Public Power proceeds that districts receive from the county:

  • Public Power District Sales Tax (1120)
  • In-Lieu-Of Tax Public Power (1100)

In the General Fund, you would code Public Power District Sales Tax as 1120.  In the other taxing funds — Special Building, Bond, and Qualified Capital Purpose Undertaking — include Public Power proceeds in 1990 Miscellaneous Local Revenue.  This revenue is only tracked in the General Fund because it is included in “other Actual Receipts” for State Aid purposes.

If the revenue is identified as  In-Lieu-Of Tax Public Power, it should be included in 1100 Property Taxes (Taxes Levied/Assessed by the School District) in that taxing fund.

Should we include In-Lieu-Of School Land Taxes in Property Taxes in Revenue Code 1100? Or should it be coded as Revenue 3800 identified as In-Lieu-of Taxes?

Actually, In-Lieu-Of School Land taxes haven’t been paid to schools in almost 20 years.  However, there are other forms of In-Lieu-Of Taxes that districts receive.  For example, In-Lieu-Of taxes paid by Public Power Districts should be coded in Property Taxes 01100.  Game and Parks In-Lieu-Of Taxes should be coded as 3990 Other State Receipts.

Revenue code 3800 will be removed from the list of revenue codes (and in the Master File of ESSA Codes) to avoid additional confusion.

How do we code “5% Gross In Lieu of” receipts from the county?

The “5% Gross In Lieu of” should be coded along with your property taxes in Receipt code 1100.

Do we need to break up nutrition program revenues received from families into the 1600s? Do we have to break up lunch revenue by school level?

Payments made by families/teachers may be deposited into one revenue account until the year is over when actual lunch, breakfast, milk, etc. counts can be determined.  Once that actual information is available, journal entries should be made to correctly allocate the nutrition receipts received from families/teachers.

Revenues are kept at the district level so you don’t have to break revenues down by school level.

Can I combine some revenue codes having small amounts into a single revenue code?

You should use the revenue codes that have been provided.  However, there may be some local revenue that is received on a one-time basis so that could be coded in 1990 Miscellaneous Local Revenue.

How do we choose revenue codes when some codes have very similar definitions?

Districts need to determine which revenue code best meets the district’s needs, document the rationale on why you’ve chosen a particular code for auditing purposes, and be consistent in how you code that revenue.