FEDERAL PROGRAMS OCAS CODING. Nancy Hughes Executive Director Financial Accounting/OCAS/Auditing

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1 FEDERAL PROGRAMS OCAS CODING Nancy Hughes Executive Director Financial Accounting/OCAS/Auditing

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3 Federal Project Codes 421* Secondary Carl Perkins. (CFDA Number ) 422* Postsecondary (CFDA Number ) 423* Consortium Agreement (CFDA Number ) 424* Carl Perkins Supplemental Grants. (CFDA Number ) 426* Carl Perkins High Schools-That-Work Grants (CFDA Number ) 427* Perkins Nontraditional (Career Technology Only) (CFDA Number ) 429* Tech Centers That Work. (CFDA Number ) 436* Bid Assistance Center (CFDA Number ) 447* Occupational Safety and Health Association (OSHA) Safety Training for Oil and Gas. (CFDA Number ) 451* Workforce Investment Act (WIA) Discretionary (CFDA Number ) 452* Temporary Assistance for Needy Families (TANF) (CFDA Number ) 454* Workforce Investment Act (Federal). (CFDA Number ) 456* Job Training OJT (Federal Department of Human Services or Department of Rehabilitation Services). (CFDA Number ) 457* Rural Health. (CDFA Number ) 468* At-Risk Youth Grant. (CFDA Number ) 474* Pell Grants. (CFDA Number ) 476* College Work-Study. (CFDA Number ) 477* Supplementary Educational Opportunity Grant. (CFDA Number ) 486* Environmental Bio Tech. (CFDA Number )

4 Federal Project Codes 502* School Improvement Grants (SIG). (CFDA Number A) 503* School Improvement Grants (SIG). Cohort V. (CFDA Number A) 504* School Improvement Grants (SIG). Cohort VI. (CFDA Number A) 511* Title I Part A, Basic Program. (CFDA Number ) 515* Title I School Support. (CFDA Number ) 516* Supplemental School Improvement Grants. (Cohort 4 FY 15), (CFDA Number A) 517* Federal Academic Achievement Awards. (CFDA Number ) 518* Title I, Part A, Neglected. (CFDA Number ) 519* Supplemental School Improvement Grants. (CFDA Number ) 521* Part C, Migrant Education. (CFDA Number ) 531* Part D, Subpart 1, Neglected and Delinquent Agency Programs. (CFDA Number ) 532* Part D, Subpart 2, Local Delinquent Program. (CFDA Number )

5 Federal Project Codes 541* Title II Part A, Teacher and Principal Training and Recruitment Fund. (CFDA Number ) 542* Part B, Mathematics and Science Partnerships. (CFDA Number ) 543* Part A, Technical Assistance Allocation. (CFDA Number ) 544* Math and Science Partnership. (CFDA #84.366) 545* Mini Mathematics and Science Partnerships Grant (CFDA # ) 546* Part D, Enhancing Education Through Technology, Formula. (CFDA Number ) 548* Part D, Enhancing Education Through Technology, Twenty Five Percent Technology for Professional Development. (CFDA Number ) 553* Part B, 21 st Century Community Learning Centers. (CFDA Number ) 554* 21 st Century Community Learning Centers Special Projects. (CFDA Number ) 558* Part B, Public Charter Schools. (CFDA Number ) 559* Part D, Subpart 7, Star Schools Program, PALS Program. (CFDA Number )

6 Federal Project Codes 561* Part A, Indian Education. (CFDA Number ) 563* Johnson-O Malley Program. (CFDA Number ) 564* Johnson-O Malley Program, Three-Month Money. (CFDA Number ) 571* Part A, Immigrant Education Act. (CFDA Number ) 572* Part A, English Language Acquisition, Language Enhancement, and Academic Achievement. (CFDA Number ) 586* Part B, Rural Education Initiative Flexibility (REAP). 587* Subpart 2, Rural and Low-Income School Program. (CFDA Number B) 588* Subpart 1, Small, Rural School Achievement Program (Federal Direct). (CFDA Number A) 591* Title VIII Impact Aid. (CFDA Number ) 592* Title VIII Impact Aid, Disabled. (CFDA Number ) 593* Title VIII Impact Aid, Buildings. (CFDA Number ) 594* Federal Emergency Management Agency (FEMA). 596* Part C, Education for Homeless Children and Youth. (CFDA Number )

7 Federal Project Codes 613* Discretionary, P.L , IDEA Part B, Categorical. (CFDA Number ) 615* Project ECCO. (CFDA Number ) 621* Flow Through, P.L , IDEA Part B. (CFDA Number ) 623* Early Intervening Services. (CFDA Number ) 625* Flow Through, P.L , IDEA Part B, Private Schools. (CFDA Number ) 626* Flow Through, P.L , IDEA Part B, High Cost Fund. (CFDA Number ) 627* Flow Through, P.L , IDEA Part B, High Need Tier II Funds. (CFDA Number ) 641* Preschool, Aged 3-5, P.L (Section 619), IDEA Part B. (CFDA Number ) 642* Flow Through to Preschool, Aged 3-5, P.L , IDEA Part B, Private Schools. (CFDA Number ) 651* State Personnel Development Grants. (CFDA Number A) 691* Head Start Funds to Schools. (CFDA Number ) 698* Medicaid Resources. (CFDA Number )

8 Federal Project Codes 731* Adult Education and Literacy. (CFDA Number ) 732* English Literacy/Civics. (CFDA Number ) 733* Adult Education Services to Corrections and Institutionalized Individuals. (CFDA Number ) 734* English Library/Civics Professional Development. (CFDA Number ) 735* Temporary Assistance for Needy Families (TANF). (CFDA Number ) 763* Lunches. (CFDA Number ) 764* Breakfasts. (CFDA Number ) 765* Special Milk Program. (CFDA Number ) 766* Summer Food Service Program. (CFDA Number ) 768* Fresh Fruit/Vegetable Program. (CFDA Number ) 769* Child and Adult Care Food Program. (CFDA Number )

9 Federal Project Codes 770* MISCELLANEOUS FEDERAL PROGRAMS * Learn and Serve America, School-Based Programs. (CFDA Number ) 785* School-wide Consolidation of Federal Funds 786* Consolidated Administrative Funds. 791* Farm Bill Equipment Grant. (CFDA Number ) 799* This code is reserved for prior year federal fund reimbursement on revenue coding. (Do not use with revenue source codes )

10 Function Codes Function 1000 Series Instruction Function 2100 Series Support Service/Students Function 2200 Series Support Service/Instruction Staff Function 2300 Series Support Services/General Administration Function 2400 Series Support Services/School Administration Function 2500 Series Central Services Function 2600 Series Operation and Maintenance of Plant Services Function 2700 Series Student Transportation Function 3100 Series Child Nutrition Program Operations Function 3200 Series Enterprise Operations Function 4000 Series Facilities Acquisition and Construction Services

11 INSTRUCTION 1000* INSTRUCTION Function Codes SUPPORT SERVICES FOR STUDENTS 2112* Attendance Services. 2113* Social Work Services 2120* Guidance Services. 2132* Medical Services. 2135* Occupational Therapy 2140* Psychological Services. 2152* Speech Pathology Services 2153* Audiology Services 2170* Physical Therapy 2180* Visually Impaired/Vision Services 2194* Parental Advisory 2199* Other Support Services Student

12 Function Codes SUPPORT SERVICES FOR INSTRUCTIONAL STAFF 2212* Instruction and Curriculum Development Services. 2213* Instructional Staff Training Services. 2220* Library/Media Services. 2230* Instruction-Related Technology. 2240* Academic Student Assessment.

13 Function Codes SUPPORT SERVICES FOR GENERAL ADMINISTRATION 2312* Board Clerk/Deputy Clerk/Minute Clerk Services. 2313* Board Treasurer Services. 2314* Election Services. 2316* Staff Relations and Negotiations Services. 2317* Legal Services. 2318* Audit Services. (Must be program specific) 2319* Other Board of Education Services. 2321* Office of the Superintendent Services. 2323* Community Relations Services. 2330* State and Federal Relations Services (must use specific, appropriate special area program code). 2340* Other General and Administrative Services.

14 Function Codes SUPPORT SERVICES FOR SCHOOL ADMINISTRATION 2410* Office of the Principal Services. 2490* Other Support Services School Administration.

15 Function Codes CENTRAL SERVICES 2511* Business Office. 2518* Tax Assessment and Collection Services * Purchasing, Warehousing, and Distributing Services. 2530* Printing, Publishing, and Duplicating Services. 2541* Planning Services. 2542* Research Services. 2543* Development Services. 2544* Evaluation Services. 2560* Information Services. 2571* Recruitment and Placement Services. 2572* Personnel Services. 2573* In-service Training Services (Non-instructional staff). 2574* Health Services. 2575* Other Staff Services. 2580* Administrative Technology Services.

16 Function Codes OPERATION & MAINTENANCE OF PLANT SERVICES 2620* Operation of Buildings Services. 2630* Care and Upkeep of Grounds Services. 2640* Care and Upkeep of Equipment Services. 2650* Vehicle Operation and Maintenance Services (other than student transportation vehicles coded to Function 2720 or 2740). 2660* Security Services. 2670* Safety.

17 Function Codes STUDENT TRANSPORTATION SERVICES 2720* Vehicle Operation Services. 2730* Monitoring Services. 2740* Vehicle Servicing and Maintenance Services.

18 Function Codes CHILD NUTRITION PROGRAMS OPERATIONS 3110* Food and Milk Purchases for A LA CARTE/Catered. 3120* Food Preparation and Dispensing Services. 3130* Food and Supplies Delivery Services. 3140* Other Direct and/or Related Child Nutrition Programs Services. 3150* Food and Milk Purchases for Reimbursable Student Meals. 3155* Food and Milk Purchases for Adult and Contract Meals. 3160* Non-reimbursable Services. 3180* Nutrition Education and Staff Development. 3190* Other Child Nutrition Programs Operations.

19 OTHER FUNCTIONS Function Codes 3200* ENTERPRISE OPERATIONS. 3300* COMMUNITY SERVICES OPERATIONS. 4200* Land Acquisition Services. 4300* Land Improvement Services. 4400* Architecture and Engineering Services. 4500* Educational Specifications Development Services. 4610* New Construction of Safe Rooms / Storm Shelters. 4620* All Other New Construction. 4710* Retrofitting Existing Structures with Safe Rooms/Storm Shelters. 4720* All Other Building Improvement Services.

20 Object Codes Personnel Services Salaries 110* Regular Certified Salaries. 114* Unused Sick Leave for Certified Staff. 115* Salary in Lieu of Other Fringe Benefits for Certified Staff. 116* TRS Offset for Certified Staff. 131* Certified Substitutes Salaries for Certified Staff. 133* Certified Non-periodic Teacher Retirement Compensation. 139* Other Certified Temporary Salaries. 160* Salaries for Sabbatical Leave Certified. 170* Stipends Certified. 171* Bonus for Certified Staff. 172* Non-Court judgment Contract Settlement. 191* Salary for Early Retirement. 192* Extra Duty Certified.

21 Object Codes Personnel Services Salaries 120* Regular Noncertified Salaries. 124* Unused Sick Leave for Noncertified Staff. 125* Salary in Lieu of Other Fringe Benefits for NC Staff. 141* Noncertified Substitutes Salaries for Certified Staff. 142* Substitutes Salaries for Noncertified Staff. 143* NC Non-periodic Teacher Retirement Compensation. 149* Other Noncertified Temporary Salaries. 150* Overtime Salaries Noncertified. 180* Stipends Noncertified. 181* Bonus for Noncertified Staff 182* Non-Court judgment Contract Settlement. 191* Salary for Early Retirement. 193* Extra Duty Noncertified.

22 Object Codes Personnel Services Employee Benefits 212* Dental Insurance Certified Personnel. 213* Health and Accident Insurance Certified Personnel. 214* Life Insurance Certified Personnel. 215* Long-Term Disability Insurance Certified Personnel. 216* Cancer Insurance Certified Personnel. 217* Salary Protection Certified Personnel. 218* Vision Insurance Certified Personnel. 219* Death Benefit Insurance Certified Personnel. 231* FICA Employer s Contribution Certified Personnel. 232* Medicare Employer s Contribution Certified Personnel. 251* Retirement District-Paid Certified Personnel. 252* Retirement Federal Matching Certified Personnel.. 253* Retirement-Employer s Contribution-Certified Personnel. 271* Unemployment Compensation Certified Personnel. 273* Workers Compensation Certified Personnel.

23 Object Codes Personnel Services Employee Benefits 222* Dental Insurance Noncertified Personnel. 223* Health and Accident Insurance Noncertified Personnel. 224* Life Insurance Noncertified Personnel. 225* Long-Term Disability Insurance Noncertified Personnel. 226* Cancer Insurance Noncertified Personnel. 227* Salary Protection Noncertified Personnel. 228* Vision Insurance Noncertified Personnel. 229* Death Benefit Insurance Noncertified Personnel. 241* FICA Employer s Contribution Noncertified Personnel. 242* Medicare Employer s Contribution-NC Personnel 261* Retirement District-Paid Noncertified Personnel. 262* Retirement Federal Matching Noncertified Personnel. 263* Retirement Employer s Contribution NC Personnel. 281* Unemployment Compensation Noncertified Personnel. 283* Workers Compensation Noncertified Personnel.

24 Object Codes Contracted Services 310* Official/Administrative Services. 320* Professional-Education Services. 331* Accounting Services. 332* Architectural Services. 333* Collective Bargaining Services. 334* Engineering/Surveying Services. 336* Medical Services. 340* Technical Services. 350 Series Legal Services. 360* Professional Employee Training and Development Services.

25 Purchased Property Services Object Codes 410* Utility Services. 420* Cleaning and Laundry Services. 430* Repairs and Maintenance Services 440* Rental Services 450* Construction Services Outside Contractors 490* Other Purchased Property Services

26 Object Codes Other Purchased Services 511* Student Transportation Services by Another District Within the State. 512* Student Transportation Services by Another District Outside the State. 513* Student Transportation Services by Outside Agency or Person. 515* Student Out-of-District Travel Lodging Services. 516* Student Out-of-District Travel Meal Services. 521* Fleet Insurance. 522* Liability Insurance. 523* Property Insurance. 524* Student Transportation Vehicle Insurance. 525* Surety Bonds. 529* Other Insurance Services.

27 Object Codes Other Purchased Services 530* Communication Services. 540* Advertising. 550* Printing and Binding. 561* Tuition To Other LEAs Within the State (Excluding Charter Schools). 562* Tuition To Other LEAs Outside the State (Including Charter Schools). 563* Tuition To Private Schools. 564* Tuition To Charter Schools Within the State. 566* Voucher Payments to Private Schools and to Other School Districts Outside the State. 567* Voucher Payments to School Districts, including Charter Schools Within the State.

28 Other Purchased Services Object Codes 570* Food Service Management. 580* Staff Travel. 591* Services Purchased from Another LEA or Educational Services Agency Within the State. 592* Services Purchased from Another LEA or Educational Services Outside the State. 599* Other Purchased Services.

29 Object Codes Supplies 611* Copy Supplies. 612* Automotive and Bus Supplies. 614* Testing Supplies and Materials. 615* Films, Videos, Audio Tapes, and Audiovisual Supplies. 616* Health, First-Aid and Hygiene Supplies. 617* Kitchen Products and Supplies. 618* Cleaning, Maintenance Supplies and Chemicals. 619* Classroom and/or Office Supplies.

30 Object Codes Supplies 621* Bottled Gas/Liquefied Petroleum Gas (LPG). 622* Coal. 623* Diesel. 624* Electricity. 625* Gasoline. 626* Oil. 627* Natural Gas. 630* Food and Milk.

31 Object Codes Supplies 641* Books. 642* Periodicals (includes professional publications). 643* State-Adopted Textbooks/Workbooks. 644* Supplemental Textbooks (Non-State Adopted). 645* Workbooks. 646* Binding and Repair. 647* Newspapers. 648* Magazines.

32 Object Codes Supplies 651* Appliances (including Child Nutrition equipment). 652* Audiovisual. 653* Supplies-Technology Related. 654* Furniture and Fixtures. 655* Instruments. 656* Machinery. 657* Uniforms. 658* Adaptive Supplies. 659* Firearms and Ammunition. 660* Merchandise Purchased for Resale Non Fund Raiser. 670* Merchandise Purchased for Resale Fund Raiser. 681* Cocurricular. 682* Awards, Gifts, Decorations, Regalia, and Refreshments. 683* Extracurricular Supplies.

33 Object Codes Property 710* Land and Improvements. 720* Buildings. 731* Appliances (this includes Child Nutrition equipment). 732* Audiovisual. 733* Technology Software and Equipment. 734* Furniture and Fixtures. 735* Instruments. 736* Machinery. 737* Uniforms. 738* Adaptive Equipment. 739* Security Equipment. 760* Vehicles.

34 Object Codes Other Objects 810* Dues and Fees. 860* Staff Registration and Tuition. 880* Student Aid Payments/Scholarships. 881* Donations. 890* Refund of Prior Year s Revenue.

35 Program Codes Program 000* SERIES UNDISTRIBUTED EXPENDITURES 100* REGULAR PROGRAMS (Elementary-Secondary). 239* All Special Education Programs. 251* Gifted Program. 252* Advanced Placement. 261* AVID. Middle/High School Education. 1 st year grant. 262* AVID. Elementary Education. 1 st year grant. 263* AVID. Middle/High School Education. 2 nd year grant. 264* AVID. Elementary Education. 2 nd year grant. 265* AVID. Middle/High School Education. 3 rd year grant. 266* AVID. Elementary Education. 3 rd year grant.

36 Program Codes Program 271* Staff Development of Core Curriculum. 272* Staff Development Racial and Ethnic.. 273* Staff Development Outreach to Parents, Guardians, or Custodians of Students. 274* Staff Development Non-instructional Training.. 275* Staff Development Child Abuse and Neglect. 277* Teacher Leader Effectiveness (TLE). 281* Virtual Education.

37 Program Codes Program 311* Agriculture Education. 312* Marketing Education. 313* Health Occupations. 314* Family and Consumer Sciences. 315* Science, Technology, Engineering, and Mathematics. 316* Business and Computer Technology. 317* Technology Education. 318* Trades and Industrial Occupations. 319* Other Vocational Programs Comprehensive High School.

38 Program Codes Program 320* OTHER VOCATIONAL PROGRAMS. 330* CARL PERKINS - ACADEMIC INTEGRATION. 331* CARL PERKINS - ALL ASPECTS OF THE INDUSTRY. 332* CARL PERKINS - USE OF TECHNOLOGY. 333* CARL PERKINS PROFESSIONAL DEVELOPMENT.. 334* CARL PERKINS - GUIDANCE AND COUNSELING. 335* CARL PERKINS - INTERNSHIPS. 336* CARL PERKINS - RECRUITMENT AND RETENTION. 337* CARL PERKINS - EVALUATION. 338* CARL PERKINS - MODERNIZATION AND EXPANSION. 339* CARL PERKINS - SERVICES AND ACTIVITIES. 340* CARL PERKINS - SECONDARY AND POSTSECONDARY. 390* CARL PERKINS CAREER-TECHNOLOGY PROGRAMS-DISTRICTWIDE.

39 Program Codes Program 410* BILINGUAL ENGLISH FOR SPEAKERS FOR OTHER LANGUAGES (ESOL). 421* In-School Suspension. 422* Homebound. 424* Remedial. 425* Homeless. 426* Ace Remediation. 427* Reading Sufficiency. 429* Disadvantaged/Deprived (At-Risk Students). 430* ALTERNATIVE EDUCATION. 441* Summer School Elementary. 442* Summer School Secondary.

40 Program Codes Program 492* 21 st Century Community Learning Grants. 493* Extended Day. 494* School Reform (School wide Programs Under NCLB). 495* District Set Aside for Federal Programs. 511* Adult Basic Education. 512* Adult Basic Education/GED Testing. 530* OCCUPATIONAL EDUCATION. 540* UPGRADING IN CURRENT OCCUPATION. 550* RETRAINING FOR NEW OCCUPATION. 560* SPECIAL INTEREST. 570* LIFE ENRICHMENT. 580* FULL-TIME ADULT EDUCATION. 590* SHORT-TERM ADULT EDUCATION.

41 Program Codes Program 610* COMMUNITY RECREATION. 620* CIVIC SERVICES. 630* PUBLIC LIBRARY SERVICES. 640* CUSTODY AND CHILD-CARE SERVICES. 650* WELFARE ACTIVITIES. 660* NONPUBLIC SCHOOL PROGRAMS. 690* OTHER COMMUNITY SERVICES. 700* CHILD NUTRITION PROGRAM.

42 REVENUE

43 Federal Sources 4120* FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA). 4130* TITLE VIII IMPACT AID. (CFDA Number ) 4140* TITLE VII PART A, INDIAN EDUCATION. (CFDA Number ) 4150* ROTC. 4161* In-Lieu Tax Public Housing. 4162* Flood Control. (CFDA Number ) 4163* Forest Reserve Rentals. (CFDA Number ) 4164* Sub-marginal Lands. (CFDA Number ) 4165* Asbestos Abatement. 4166* National Science Foundation. 4170* TITLE I, PART H, SCHOOL DROPOUT PREVENTION. (CFDA Number ) 4180* TITLE VI SUBPART 1, SMALL, RURAL SCHOOL ACHIEVEMENT PROGRAM (REAP). (CFDA Number A)

44 Federal Sources 4210* Title I PART A, IMPROVING BASIC PROGRAMS. (CFDA Number ) 4213* SUPPLEMENTAL SCHOOL IMPROVEMENT GRANTS. (CFDA Number A) 4230* PART C, MIGRANT EDUCATION. (CFDA Number ) 4240* PART D, NEGLECTED AND DELINQUENT. (CFDA Number ) 4271* Title II Part A, Teacher and Principal Training and Recruiting Fund. (CFDA Number ) 4273* Title I Part B, Mathematics and Science Partnerships. (CFDA Number ) 4281* Title III Part A, English Language Acquisition, Language Enhancement, and Academic Achievement. (CFDA Number ) 4310* INDIVIDUALS WITH DISABILITIES, P.L , IDEA PART B. (CFDA Number ) 4340* PRESCHOOL AGED 3-5, P.L (SECTION 619), IDEA PART B. (CFDA Number ) 4350* STATE PERSONNEL DEVELOPMENT GRANT. (CFDA Number A)

45 Federal Sources 4441* Title VI Part A, Safe and Drug-Free Schools and Communities. (CFDA Number ) 4443* Title VI Part B, 21 st Century Community Learning Centers. (CFDA Number ) 4461* Title V Part A, State Grants for Innovative Programs. (CFDA Number ) 4462* title V Part B, Public Charter Schools. (CFDA Number ) 4470* TITLE VI SUBPART 2, RURAL AND LOW-INCOME SCHOOL PROGRAM. (CFDA Number B) 4480* TITLE X PART C, EDUCATION FOR HOMELESS CHILDREN AND YOUTH. (CFDA Number ) 4550* JOHNSON-O MALLEY PROGRAM. (CFDA Number ) 4560* HEAD START FUNDS TO SCHOOLS. (CFDA Number ) 4580* MEDICAID RESOURCES. (CFDA Number ) 4590* YOUTHBUILD. (CFDA Number ) 4611* Adult Education, Title II, P.L (CFDA Number ) 4613* Temporary Assistance for Needy Families (TANF). (CFDA Number ) 4616* Workforce Incentive Act. (CFDA Number ) 4617* Rehabilitation Services. (CFDA Number ) 4618* Rural Health. (CFDA Number ) 4685* LEARN AND SERVE AMERICA PROGRAM. (CFDA Number ) 4689* OTHER MISCELLANEOUS SOURCES OF FEDERAL REVENUE.

46 Federal Sources Child Nutrition 4710* LUNCHES. (CFDA Number ) 4720* BREAKFASTS. (CFDA Number ) 4730* SPECIAL MILK. (CFDA Number ) 4740* SUMMER FOOD SERVICE PROGRAM. (CFDA Number ) 4750* CHILD AND ADULT CARE FOOD PROGRAM. (CFDA Number ) 4760* FRESH FRUIT/VEGETABLE PROGRAM. (CFDA Number ) 4780* FARM BILL EQUIPMENT GRANT. (CFDA Number )

47 Federal Sources 4821* Carl D. Perkins Vocational and Applied Technology Education Act. (CFDA Number ) 4836* Bid Assistance Center. (CFDA Number ) 4847* Occupational Safety and Health Association Safety Training for Oil and Gas. (CFDA Number ) 4850* WORKFORCE INVESTMENT ACT (WIA), DISCRETIONARY. (CFDA Number ) 4852* TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF). (CFDA Number ) 4867* YOUTH OFFENDER GRANT. 4868* AT-RISK YOUTH GRANT. (CFDA Number ) 4873* Rural Utilities Services (RUS). (CFDA Number ) 4874* Pell Grants (CFDA Number ) 4876* College Work-Study. (CFDA Number ) 4877* Supplemental Educational Opportunity Grant. (CFDA Number ) 4881* OIL FIELD TRAINING. (CFDA Number ) 4882* COMPUTER SECURITY TRAINING PROJECT. 4886* ENVIROMENTAL BIO TECH. (CFDA Number )

48 Example of an Expenditure You are paying a teacher from Special Education Flow Through Funds to teach a self-contained Special Education High School Class. This teacher is the teacher of record. FY Fund Project Reporting Function Object Program Subject Job Class Oper l Unit You are purchasing 4 computers for a Title I school wide elementary school classroom. The computers cost $900 each. FY Fund Project Reporting Function Object Program Subject Job Class Oper l Unit

49 FY Fund Project Reporting Example of an Expenditure You are paying a teacher to perform tutoring for elementary students in the after school 21 st Century program. The teacher is paid an hourly rate of pay. Function Object Program Subject Job Class Oper l Unit You are purchasing 20 computers for the after school 21 st Century program and also for ACE remediation for elementary students during the school day. The computers cost $900 each. FY Fund Project Reporting Function Object Program Subject Job Class Oper l Unit

50 QUESTIONS

51 Financial Accounting / OCAS/Audits Contact Information Nancy Hughes, Executive Director [email protected] Kathy Black, Auditing Financial Specialist [email protected] Kelly Freeman, Financial Specialist [email protected] Pam Honeysuckle, Financial Specialist [email protected] Iona Martin, Financial Specialist [email protected] Amy Morgan, Administrative Assistant [email protected] Phone number (405) Fax number : (405)

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