INFORMATIONAL

  Attached please find a copy of the Program Classification
  Structure to be used by the Department of Education to
  distribute aid to LEAs and Comprehensive Services for fiscal
  year 1996-97.
  
  The following describes the content of the indicated
  columns:
  
     Column (1) -   The coding structure utilized by the
                    State for identifying activities and
                    services.
  
     Column (2) -   The coding structure utilized by the
                    State in the Chart of Accounts to
                    identify expenditure information.
  
     Column (3) -   Description of the corresponding
                    program, subprogram, element or project
                    code.
  
     Column (4) -   The source of the funding.  Federal
                    funding is always designated by 1000;
                    State funding by 0100, 0200 or 0400
                    series.
  
     Column (5) -   The first set of numbers is the State's
                    Chart of Accounts coding structure for
                    local revenue source codes as reflected
                    on the Annual School Report.  The second
                    set of numbers is the federal revenue
                    source code for federal funding only.
     
  
  
  
  
  
  
  SUPTS. MEMO. NO.  88   
  Page 2
  May 17, 1996
  
  
          
  The final 1996-97 locality ledger (A703), to be distributed
  in July 1997 for Annual School Report reconciliation
  purposes, will reflect the attached structure except for the
  federal revenue source code.
  
  Should you have any questions regarding the attached, please
  contact Ms. Doris B. West, Senior Budget Analyst at (804)
  225-2091.
  
  WCBJr/dw
  
  Attachment:  This memo and its attachment will be sent to
               the superintendent's office.