SUPTS. MEMO. NO. 110
June 20, 1997
|FROM:||Richard T. La Pointe
Superintendent of Public Instruction
|SUBJECT:||Fiscal Year 1997-98 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 1997-98. 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, 0400, 0700 or 0900 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. The final 1997-98 locality ledger (A703), to be distributed in July 1998 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. RTL/dw Attachment: A hard copy of this memo and its attachment will be sent to the superintendent's office.