ACCOUNT
CODING
Presented by Matt Roberson
Fund XXX Program XXX Function XXXX Object XXXX Unit XXX Course XXX Project XXXX
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
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?
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
New
Function
Codes
Business Services2320‐Executive Administration
• Executive Director of Business
Services
• Business Services Administrative
Assistant
Business Services (Cont.)
2530‐Heads of Components Support
Services‐Central
New
Function
Codes
(Cont.)
Education Services2240‐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
New
Function
Codes
(Cont.)
Exceptional Student Services2240‐Heads of Components Support
Services‐Instruction
• Director of Exceptional Student
Services
• ESS Administrative Secretary II
Federal Projects/Community
Outreach
2530‐Heads of Components Support
Services‐Central
• Director of Federal Projects &
Community Outreach
• Federal Projects Administrative
New
Function
Codes
(Cont.)
Human Resources2320‐Executive Administration
• Executive Director for Human
Resources
• HR Administrative Assistant
Information Technology
2530‐Heads of Components Support
Services‐Central
New
Function
Codes
(Cont.)
Maintenance2680‐Heads of Components Operation
and Maintenance of Plant
• Director of Maintenance
• Maintenance Office Manager
Nutrition Services
3110‐Heads of Components Food
Service Operations
New
Function
Codes
(Cont.)
Student Activities and Athletics2240‐Heads of Components Support
Services‐Instruction
• Director of Student Activities
and Athletics
Student Services
2170‐Heads of Components Support
Services‐Students
New
Function
Codes
(Cont.)
Transportation2740‐Heads of Components Student
Transportation
• Director of Transportation
• Transportation Administrative
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
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
1.
Salary
for
a
Paraprofessional
at
Riverview
Elementary
paid
by
Exceptional
Student
Services
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
2.
Transportation's
Secretary
submitted
a
travel
reimbursement
form
for
the
month
of
July
001
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
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
4.
Registration
fee
for
a
Dysart
High
School
Counselor
to
attend
a
conference
in
Phoenix
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
5.
The
Director
of
Curriculum
Assessment
purchases
a
new
office
table
for
$6,000
610
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
6.
Dysart
Elementary
purchases
one
$1,200
trombone
for
band
610
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
7.
Willow
Canyon
is
paying
a
teacher
to
come
in
during
the
summer
to
write
curriculum
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
8.
The
Exceptional
Student
Services
Secretary
needs
a
new
battery
for
his/her
laptop
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
9.
Thompson
Ranch
purchases
food
for
a
Parent
Night
event
at
their
school
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
10.
The
IT
Department
purchases
a
laptop
for
a
Tech
that
cost
$1,300
610
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
11.
Valley
Vista
purchases
an
online
subscription
for
library
books
(ebooks)
610
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
12.
Dysart
High
School
wants
to
purchase
a
one
year
online
assessment
subscription
for
the
Guidance
Counselor
001
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
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
14.
Kingswood
is
having
a
smart
board
moved
and
reinstalled
in
room
B
‐
15
001
FUND PROGRAM FUNCTION OBJECT UNIT COURSE
15.
Valley
Vista
is
renting
portable
restrooms
for
their
athletic
fields
001
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?