COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO. NO. 110
June 20, 1997

INFORMATIONAL

TO: Division Superintendents
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.