FUND AND ACCOUNT GROUP CODES GOVERNMENTAL FUND TYPES: I-1
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1 The following four digit fund and account group codes will identify the fund types, individual funds or account groups that are to be used by all school districts of the State of Mississippi. The individual fund and account group code numbers assigned should not be changed or altered. Funds assigned a range of code numbers may be used by the school district to add individual funds. Code Fund Type Individual Fund Titles GOVERNMENTAL FUND TYPES: GENERAL FUND 1120 District Maintenance Fund 1130 Special Education Fund 1140 Alternative School Fund 1145 At Risk Fund 1150 through 1839 General Activity Funds 1840 through th Section Interest Funds 1900 through 1999 User Defined General Funds SPECIAL REVENUE FUNDS Special Statute Funds 2001 Uniform Millage Assistance Grant Program Fund (Note 1) 2002 Education Reform Act Fund 2003 Asbestos Inspection Fund 2004 Asbestos Removal Fund 2010 Interim Capital Expenditures Fund 2015 High School Redesign 2040 through 2049 Level I Accreditation Grant Fund 2050 Priority School Assistance Grant Fund 2060 through 2069 Title III Goals 2000, Educate America Act Fund 2070 Technology in the Classroom Fund 2080 Technology Literacy Challenge Fund 2090 through 2095 Extended School Year I-1
2 Child Nutrition Funds 2110 School Food Service Fund (Note 2) 2111 Child and Adult Care Food Program Fund (Note 2) 2112 Fruit and Vegetable 2120 Summer Food Service Fund Calendar Year (Note 3) 2121 Summer Food Service Fund Calendar Year (Note 3) 2122 Summer Food Service Fund Calendar Year (Note 3) 2123 Summer Food Service Fund Calendar Year (Note 3) 2124 Summer Food Service Fund Calendar Year (Note 3) 2125 Summer Food Service Fund Calendar Year (Note 3) 2126 Summer Food Service Fund Calendar Year (Note 3) 2127 Summer Food Service Fund Calendar Year (Note 3) 2128 Summer Food Service Fund Calendar Year (Note 3) 2129 Summer Food Service Fund Calendar Year (Note 3) Title I Funds 2211 Title I- A Basic 2215 Title I- B-3 Reading First 2221 Title I- B-3 Even Start Funds 2240 Title I-Program Improvement Fund (School Improvement Grants) 2255 Title I- Coop Funds for Private Schools 2262 Title I - C Migrant 2270 Title I - D Neglected and Delinquent 2280 Title I - F Comprehensive School Reform 2290 Consolidated Administrative Cost Fund Title VI Funds 2311 Title VI - B-2 Rural and Low Income School Program Title V Funds 2330 Title V - A Innovative Programs I-2
3 Education Enhancement Funds 2410 EEF - Buildings and Buses Fund 2440 EEF - Classroom Supplies and Instructional Materials Fund Title II Funds 2511 Title II - A Improving Teacher Quality 2515 Title II - D Educational Technology State Grants Title III Funds 2560 Title III Language Instruction for LEP and Immigrant Students AARA Funds 2561 State Fiscal Stabilization Fund 2562 Title I Grants to Local Educational Agencies, Recovery Act 2563 School Improvement Grants, Recovery Act 2564 Title I-ARRA COOP Funds for Private Schools 2565 Education for Homeless Children & Youth Recovery Act 2566 ARRA - Preschool 2567 ESEA, Title II (Educ. Technology) 2569 ARRA - Part B 2670 through 2690 ARRA Competitive Grants (Applied for by LEA s) Disaster Assistance Grants 2570 Emergency Impact Aid for Displaced Students Grants 2571 Emergency Impact Aid for Displaced Students Grants-SPED 2572 Immediate Aid to Restart School Operations Grants 2573 Emergency Impact Aid for Displaced Students Grants-Nonpublic/Parochial 2574 Emergency Impact Aid for Displaced Students Grants-Nonpublic/Parochial Special Education 2578 Homeless Youth Assistance Program (Disaster Assistance) 2579 FEMA/MEMA Grants (Disaster Grants-Public Assistance I-3
4 2580 Project SERV 2581 through 2589 Other Disaster Relief Grants EHA Part B Grant Funds 2610 EHA, Part B FY Grant Fund (Note 5) 2611 EHA Cost Pool (IDEA) 2620 EHA, Preschool 2630 School Renovation and Repair Fund Vocational Education Funds 2711 Vocational Education - Basic Fund (Local, State & Fed.) 2714 Vocational Education - III E - Tech/Prep Fund 2721 Vocational Rehabilitation - Work Experience Program Fund 2731 through 2735 Workforce Investment Act Funds Title IV Funds and Other Special Revenue Funds 2811 Title IV - A Safe and Drug-Free Schools and Communities 2812 Title IV - B 21 st Century Learning Centers 2814 Title X - C Education for Homeless Children and Youth 2815 CDC-Comprehensive School Health, HIV/AIDS 2816 State Assessments 2820 Unemployment Compensation Revolving Fund 2830 Forestry Escrow Fund 2900 through 2999 Other Special Revenue Funds CAPITAL PROJECTS FUNDS 3010 through 3019 Public School Building Funds (State Funds) 3020 through 3399 Building Project Funds (Local Funds) 3900 through 3999 Other Capital Projects Funds I-4
5 DEBT SERVICE FUNDS [NOTE: Individual funds should be established for each individual debt issuance.] 4010 through 4019 Shortfall Notes Retirement Funds 4020 through 4029 Three Mill Notes Retirement Funds 4030 through 4039 Bond Issues Retirement Funds 4040 through 4049 MAEP Retirement Funds 4050 School Emergency Assistance Fund 4090 through 4099 Other Debt Retirement Funds PERMANENT FUNDS 7210 through 7289 Sixteenth Section Principal Funds 7290 through 7299 Other Non-expendable Trust Funds (Note 6) PROPRIETARY FUND TYPES: ENTERPRISE FUNDS 5010 through 5099 Enterprise Funds INTERNAL SERVICE FUNDS 6010 through 6099 Internal Service Funds FIDUCIARY FUND TYPES: AGENCY FUNDS 7320 through 7399 Club Funds 7310 through 7315 Payroll Clearing Fund 7500 Accounts Payable Clearing Fund 7900 through 7999 Other Agency Funds I-5
6 PRIVATE PURPOSE TRUST FUNDS 7400 through 7499 Other Private Purpose Funds (Note 7) SUBSIDIARY LEDGER: 8000 GENERAL FIXED ASSETS LEDGER 9000 GENERAL LONG-TERM DEBT LEDGER Note 1: The Uniform Millage Assistance Grant Program Fund is to be used to account for both the Regular Equity Funding portion (revenue code #3260) and the Education Enhancement Fund portion (revenue code #3210) of the revenues received under the Uniform Millage Assistance Grant Program. Note2: The school food service fund is to be used to account for food distribution (CFDA #10.550), the school breakfast program (CFDA #10.553), and the national school lunch program (CFDA #10.555). Fund #2111 should be used to account for the child and adult care food program (CFDA # ). Note 3: A separate fund must be used to account for the summer food service program (CFDA #10.559). It cannot be accounted for as part of the school food service fund. Note 4: The EEF textbooks and other educational materials fund is to be used to account for both the Education Enhancement Fund (revenue function code #3210) and the textbook funds (revenue function code #3215). Note 5: All yearly revenues from the noted federal sources will be reported within this fund number from this revised printing forward. Note 6: Funds established to report resources legally restricted so that only the earnings they generated, and not the resources themselves, may be used. This would include endowments where only the interest earned from the principal amount given would be expended. Note 7: Funds established to report resources held for others in a trust capacity. This would include endowments held for scholarships where the total amount will be expended. Note 8: All yearly revenues from the noted source will be reported within this fund number from this revised printing forward. I-6
FUND AND ACCOUNT GROUP CODES GOVERNMENTAL FUND TYPES: I-1
The following four digit fund and account group codes will identify the fund types, individual funds or account groups that are to be used by all school districts of the State of Mississippi. The individual
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