Colorado Department of Education PUBLIC SCHOOL FINANCE Special Education Chart of Accounts (COA) Training Session

Financial Policies and Procedures Handbook http://www.cde.state.co.us/cdefinance/sfFPP.htm

Financial Policies and Procedures Handbook

Chart of Accounts http://www.cde.state.co.us/cdefinance/sfCOA.htm

Chart of Accounts

Basic Overview: Chart of Accounts

• Chart of Accounts…the “Red Book” • Account Code Elements and Explanations – Fund – Location – SRE (Special Reporting Element) – Program • Instructional • Support – Object/Source/Balance Sheet – Job Class – Grant Code – Optional Elements

Required Account Structure

Expenditure Accounts

The format and sequencing of the elements in the expenditure account code are:

Fund Types GOVERNMENTAL FUNDS (Current Resources/Modified)

1.

2.

3.

4.

5.

General Fund Special Revenue Fund Capital Project Fund Debt Service Fund Permanent Fund

PROPRIETARY FUNDS (Economic Resources/Full Accrual)

1.

2.

Enterprise Funds Internal Service Funds

FIDUCIARY FUNDS (Economic Resources/Full Accrual)

1.

2.

Agency Funds Private Purpose Trust Funds

LOCATION

• Locations are used to identify organizational units: – Schools, Attendance Centers, Buildings, etc.

• Elementary:

100

-199 • Middle School:

200

-299 • High School:

300

-399 • Voc/Tech:

400

-460 • On-Line Activity:

461

-469 • Combination:

500

-599

LOCATION

• Locations are used to identify organizational units: • Centralized Services:

600

-699 • Service Centers:

700

-799 • District Wide Costs:

800

-899 • Charter – Elementary, Middle, High, Voc/Tech, Combo » 900-919, 920-929, 930-939, 940-949, 950-969 • Other Operational Units:

970

-989 • Private/Parochial Schools:

990

-999

SPECIAL REPORTING ELEMENT

• SRE: typically used to describe the activity when a service is acquired.

–Voluntary to use: • Entirely up to the district or BOCES – CDE gives suggestions on use, but that is all.

» SRE is not collected data » SRE is there for the district to use at it’s discretion –The one exception is SRE 95 which is used to identify approved Consolidated School-wide Plans under the NCLB Consolidated application process

PROGRAM

• Instructional: 0010 through 2099 – Classifies instructional expenses • Support: 2100 through 9999 – Classifies support expenses

PROGRAM INSTRUCTIONAL PROGRAM

• Instruction includes those activities dealing directly with the interactions between staff and students.

• Program 1700 – Special Education is included in this Instructional Program category.

PROGRAM CODES 0010-2099

PROGRAM SUPPORT SERVICES

• Support service programs are those activities which facilitate and enhance instruction.

• Support services include school-based and general administrative functions and centralized operations for the benefit of students, instructional staff, other staff, and the community.

OBJECT/SOURCE/BALANCE SHEET

• Object: 0100 through 0999 – Used to Identify Specific Expenditures –

0100

– 0199 Salaries –

0200

– 0299 Benefits –

0300

– 0399 Purchased Professional and Technical Services – – – – – –

0400 0500 0600 0700 0800 0900

– 0499 – 0599 – 0699 – 0799 – 0899 – 0999 Purchased Property Services Other Purchased Services Supplies Property/Capital Outlay Other Objects Other Uses of Funds

OBJECT/SOURCE/BALANCE SHEET

• Based on HB 11-1277, the statute includes a listing of Special Education Expenditures that may be coded to grant code 3130, 3131, or the appropriate Federal grant code if they are spent on behalf of Special Education services.

OBJECT/SOURCE/BALANCE SHEET

• Object Code 0100 for salaries (and Object Code 0200 for related benefits) for the following staff: – Special Education Teachers – Home-Hospital Teachers for Students with Disabilities – Speech-language pathologist and assistants – Specialty Teachers – Special education instructional paraprofessionals – Educational Interpreters – School nurses – Occupational therapists and assistants

OBJECT/SOURCE/BALANCE SHEET

• Object Code 0100 for salaries (and Object Code 0200 for related benefits) for the following staff: (continued) – Physical therapists and assistants – School psychologists – School social workers – Audiologists – Orientation and mobility specialists – Other special education professionals – Special education administrators and office support – Other noncertified or nonlicensed support

OBJECT/SOURCE/BALANCE SHEET

• Object 0300 for Purchased Professional and Technical Services: – Purchased service contracts for personal services – Professional development for special education staff, or all staff, if the content of the professional development is specific to services for children with disabilities – Parent counseling and training, as defined by the IDEA grant.

OBJECT/SOURCE/BALANCE SHEET

• Other Object Codes for specific Special Education expenditures: • 0562 – Tuition to other administrative units • 0500 – Other purchased services • 0580 – Staff travel related to special ed.

• 0600 – Supplies and materials used • 0730 – Capitalized equipment • 0735 – Non-capitalized equipment • 0800 – Dues, fees, and other expenditures

OBJECT/SOURCE/BALANCE SHEET

• Source: 1000 through 5999 – Used to Identify where Revenue Comes From • 1000-1999: Local •

2000

-2999: Intermediate •

3000

-3999: State (such as ECEA) •

4000

-4999: Federal (such as IDEA, Part B) •

5000

-5999: Other

JOB CLASSIFICATION

• Job Classifications are used to identify and break down expenditures for salaries and employee benefits – School Finance only collects the “bolded level” • • • • • • •

100

: Administrator:

100-199

200

: Professional – Instructional:

200-299

300

: Professional – Other:

300-399

400

: Paraprofessionals:

400-499

500

: Office/Administrative Support:

500-599

600

: Crafts/Trades/Services:

600-699 700 – 999 District Option for use of tracking non-salary and non-benefit expenditures (only with objects 0300-0999)

JOB CLASSIFICATION

• Job Classifications are used to identify and break down expenditures for salaries and employee benefits – Even though School Finance only collects the bolded level of job classification coding, the user should be aware that other Department data collections, such as Human Resources and Special Education collections, may require more detailed coding to be used.

GRANT/PROJECT

• Grant codes are used to identify grant resources – Local (0001 – 2999) District Assigned – State – State – Federal (3000 – 3949) (3950 – 3999) (4000 – 9999) CDE Assigned District Assigned CDE Assigned • Grant codes should be used in any grant-related account: – Grant Revenue – Grant Expenditures – Grants Deferred Revenue: Balance Sheet 7482 – Grants Accounts Receivable: Balance Sheet 8142 • District non-grant/project Tracking Codes for ADE submission – District should remove tracking codes used in the grant field

GRANT/PROJECT

• Grant codes related to Special Education activities include, but are not limited to the following: • 3130 – State ECEA (Special Education) • 3131 – State Share – Special Education Preschool • 4027 – Grants to States IDEA Part B • 4173 – Special Education Preschool Grants • 4391 – ARRA, IDEA Part B • 4392 – ARRA, IDEA Preschool

BOCES flow thru funding example IDEA Preschool grant – 4173 grant code – BOCES: • 4000 source -100,000 • 0300 object 5,000 • 0869 object 5,000 • 0591 object - 45,000 • 0591 object - 45,000 – District #1: • 4951 source - 45,000 • 0100 object - 38,000 • 0200 object • 0869 object 7,000 N/A – District #2: • 4951 source - 45,000 • 0100 object - 38,000 • 0200 object • 0869 object 7,000 N/A

BOCES flow thru funding example IDEA Preschool grant – 4173 grant code • All of the grant activity, both for the BOCES and for each of the districts must include the grant code of 4173 as follows:

Fund Location SRE Program Source Job Grant Amount BOCES: 22 – 000 – 00 – 0000 – 4000 – 000 – 4173 – $100,000 22 – 970 – 06 – 0040 – 0591 – 000 – 4173 – $ 45,000 22 – 600 – 06 – 2400 – 0869 – 000 – 4173 – $ 5,000 Districts: 22 – 000 – 00 – 0000 – 4951 – 000 – 4173 – $ 45,000 22 – 100 – 00 – 0040 – 0100 – 200 – 4173 – $ 38,000

Flow Through Coding: Important • Flow through coding does not take the responsibility off the BOCES of reporting to Grants Fiscal Management the level of detail they require.

– BOCES can require the district to report to them based on grant requirements – BOCES can request back up data • Perhaps a separate spreadsheet from the district that ties to the flow through/pass through revenue the BOCES sent to the district • Quarterly basis • BOCES must submit a report to CDE (Grants Fiscal) Identifying how funds were spent.

• BOCES must report direct expenditures in addition to district expenditures.

• NO subgranting of funds beyond the BOCES is allowed.

Flow Through Coding: Important • A similar concept applies to activities between a district and its charter school(s).

• Flow through coding does not take the responsibility off the District of reporting to Grants Fiscal Management the level of detail they require.

• District must submit a report to CDE (Grants Fiscal) Identifying how funds were spent.

• District must report direct expenditures in addition to charter school expenditures.

• NO subgranting of funds beyond the District is allowed for the funding provided by CDE.

• Please refer to Appendix K in the Chart of Accounts for a more detailed discussion on this subject.

If you have questions about this training session please contact: Kirk Weber Public School Finance Unit 303-866-6610 [email protected]

Thank You!