SUPTS. MEMO. NO. 88
May 17, 1996
|FROM:||William C. Bosher, Jr.
Superintendent of Public Instruction
|SUBJECT:||Fiscal Year 1996-97 Account Structure|
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.