ACCOUNT CODING. Presented by Matt Roberson. Unit XXX. Course XXX. Project XXXX. Program XXX. Fund XXX. Function XXXX. Object XXXX



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Transcription:

ACCOUNT CODING Fund XXX Program XXX Function XXXX Object XXXX Unit XXX Course XXX Project XXXX Presented by Matt Roberson

The Goals for Today After the training, you will have a better understanding of the new account codes that was recently implemented by the state of Arizona. After this presentation, you will have also refined and practiced skills you have already acquired with account code structures used for purchase order procedures in Dysart.

Review Here is a pop quiz What does the code 2213 stand for? Instructional staff training What does function 2570 represent? Personnel Services (which would be used for non instructional personnel training) What object code would you use for travel reimbursement? Object code 6580

Purposes of account codes Why do I need to know this? The purpose of account codes is to ensure districts comply with U.S. generally accepted accounting principles. Proper account code use improves financial data collection, reporting, transmission, accuracy and comparability among Arizona districts and nationally. This helps us provide better information for administrators, parents, board members, legislators, and other interested parties. Accurate reporting for the dollars in the classroom calculations performed by the Arizona Auditor General. Last but not least, using proper account codes help us process requisitions quicker!

New Function Codes Business Services 2320 Executive Administration Business Services (Cont.) 2530 Heads of Components Support Services Central Executive Director of Business Services Business Services Administrative Assistant Director of Finance

New Function Codes (Cont.) Education Services 2240 Heads of Components Support Services Instruction Director of Curriculum Assessment Director of Instructional Technology Ed. Services Administrative Secretary II Education Services (Cont.) 2530 Heads of Components Support Services Central Director of Research and Achievement

New Function Codes (Cont.) Exceptional Student Services 2240 Heads of Components Support Services Instruction Federal Projects/Community Outreach 2530 Heads of Components Support Services Central Director of Exceptional Student Services ESS Administrative Secretary II Director of Federal Projects & Community Outreach Federal Projects Administrative Secretary II

New Function Codes (Cont.) Human Resources 2320 Executive Administration Information Technology 2530 Heads of Components Support Services Central Executive Director for Human Resources HR Administrative Assistant Chief Information Officer

New Function Codes (Cont.) Maintenance 2680 Heads of Components Operation and Maintenance of Plant Nutrition Services 3110 Heads of Components Food Service Operations Director of Maintenance Maintenance Office Manager Nutrition Coordinator

New Function Codes (Cont.) Student Activities and Athletics 2240 Heads of Components Support Services Instruction Student Services 2170 Heads of Components Support Services Students Director of Student Activities and Athletics Director II Student Services

New Function Codes (Cont.) Transportation 2740 Heads of Components Student Transportation Director of Transportation Transportation Administrative Secretary II

New Object Codes 6731 Furniture and Equipment Unit price less than $5,000 6733 Furniture and Equipment Unit price $5,000 or more 6734 Vehicles Unit price less than $5,000 6736 Vehicles Unit price $5,000 or more 6737 Technology Related Hardware and Software Unit price less than $5,000 6739 Technology Related Hardware and Software Unit price $5,000 or more

Instructional Aids The following 6643 Instructional Aids (capital merchandise) listed on the Capital Determination Chart do not have a useful life of longer than one year and therefore, will be considered a 6610 General Supply (consumable): Alphabet blocks Calculators (non T I) Globes Maps Instructional games Math manipulatives

Team Exercise

1. Salary for a Paraprofessional at Riverview Elementary paid by Exceptional Student Services 001 200 1000 6152 127 525 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

2. Transportation's Secretary submitted a travel reimbursement form for the month of July 001 410 2740 6580 500 509 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

3. Registration fee for Mountain View's Principal to attend a conference in Tucson paid by Ed. Services 001 100 2570 6360 123 520 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

4. Registration fee for a Dysart High School Counselor to attend a conference in Phoenix 001 100 2570 6360 205 205 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

5. The Director of Curriculum Assessment purchases a new office table for $6,000 610 100 2240 6733 500 520 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

6. Dysart Elementary purchases one $1,200 trombone for band 610 100 1000 6731 101 101 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

7. Willow Canyon is paying a teacher to come in during the summer to write curriculum 001 100 2212 6116 210 210 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

8. The Exceptional Student Services Secretary needs a new battery for his/her laptop 001 200 2240 6610 500 525 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

9. Thompson Ranch purchases food for a Parent Night event at their school 001 100 2190 6610 117 117 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

10. The IT Department purchases a laptop for a Tech that cost $1,300 610 100 2580 6737 500 507 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

11. Valley Vista purchases an online subscription for library books (ebooks) 610 100 2220 6641 220 220 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

12. Dysart High School wants to purchase a one year online assessment subscription for the Guidance Counselor 001 100 2120 6644 205 205 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

13. Registration fee for the Director of Federal Projects to attend a conference in Mesa using Title I money 101 100 2570 6360 500 530 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

14. Kingswood is having a smart board moved and reinstalled in room B 15 001 100 1000 6340 106 106 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

15. Valley Vista is renting portable restrooms for their athletic fields 001 620 2620 6442 220/544 220 FUND PROGRAM FUNCTION OBJECT UNIT COURSE

Recap Provide two reasons why account codes are important for everyone at Dysart. Give three account code changes that will be in effect for the 2015 2016 school year. How are dollar limits essential to the new capital account code procedures? Are there any additional questions?