Conquering Common
Coding Confusion
Presented by: Cris Cable
Questions
FAQs
www.azauditor.gov
USFR Chart of Accounts (COA)
• Based on Federal Chart of Accounts
• National Center for Education Statistics (NCES) Handbook
• Our Office, ADE & SFAC
Account Code FormatExpenditures
Fund Program Function Object Unit
XXX XXX XXXX XXXX XXX
Account Code FormatRevenues
Fund Program Function Object Unit
XXX 000 0000 XXXX 000
Throughout the Chart
Required codesBOLDED
Optional codesITALICIZED
Questions?
• Can you code an expenditure to Function 0000?
• Can you code a revenue to Function 0000?
NoNo
YesYes
Questions?
• Can you code an expenditure to Function 3000 – Operation of Noninstructional Services?
• Can you code a revenue to object 1000 – Local?
NoNo
NoNo
Common Questions?• Most questions we receive are about:
Fund Program Function Object Unit
XXX XXX XXXX XXXX XXX
ExpenditureRevenue
What Function?• Staff Training?
– Instructional staff?
– Almost everyone else?
– Why almost everyone else?
• Salaries and Benefits?– Hourly, salary, health care, other fringe
benefits – How do you Decide?
22132213
25702570
22302230
??
Classifying Personnel by Function
JobTitle
Job
Duties
Based on???
What Function?
• Crossing Guards?
• CPTs/Mentor Teachers?
• Health Aides?
• Attendance Clerks?
22122212
21302130
21102110
26702670
What Function?
• Lunch Monitors?
• Playground Monitors?
• Athletics?
31003100
26702670
Duties?Duties?
What Function?• Athletics?
– Coaches
– Refs
– Athletic Director
– Ticket Takers
– Security at Games
10001000
2300 or 24002300 or 2400
10001000 Direct interaction with Students!
34003400
26602660
What Function?
• Equipment?
• Installed Equipment?
• Operating or Capital Leases?
1000 - 40001000 - 4000
40004000
50005000
What Function?
• Existing buildings?
• Construction?
• Utilities?
40004000
40004000
26102610
What Object?
• Employee Tuition
– Reimbursement Benefit?
– Paid to institution? 63606360
62406240
What Object?
• Equipment Purchase?
• Operating or Capital Leases
– Principal?
– Interest?
67316731
68506850
68326832
67346734
67376737
What Object?
• Rental of Equipment?
• Audit Services?
• Financial Consulting Services?
64406440 Fund?Fund?
6350 & 63306350 & 6330
63306330
What Object?• Travel
– Conference Registration?
– Lodging & Meals?
• Items purchased from other districts
65916591
65806580
63606360
Expenditure Coding Questions?
Revenues – Fund?
• Donations?
• Rentals?
• Preschool Tuition?
Civic Center or School Plant
Civic Center or School Plant
Gifts & Donations funds,Tax Credit or Student Act.Gifts & Donations funds,
Tax Credit or Student Act.
Community School Community School
Revenues – Fund?• Tuition from Other Districts?
• Vending Machine Proceeds?
M&O, UCO & Debt Serv. (not SCA)
M&O, UCO & Debt Serv. (not SCA)
Auxiliary or in some casesStudent Activities
Auxiliary or in some casesStudent Activities
Revenues – Object?
• Donations?
• Rentals?
• Refunds?
• Preschool Tuition? 13101310
19801980
1800 or 19101800 or 1910
1920 or 17901920 or 1790
Revenues – Object?
• Tuition from Other Districts?
• Grants Subject to Reversion?
• Vending Machine Proceeds? 17501750
Trick Q Trick Q
13201320
02500250
Revenue Questions?