COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO. NO. 101
July 10, 1998

INFORMATIONAL

TO: Division Superintendents
FROM: Paul D. Stapleton
Superintendent of Public Instruction
SUBJECT: Fiscal Year 1998-99 Account Structure

 
  Attached please find a copy of the Program Classification
  Structure to be used by the Department of Education to
  distribute funding to LEAs and Comprehensive Services for fiscal
  year 1998-99.

  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 1998-99 locality ledger (A703), to be distributed in
  July 1999 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
  or Ms. June Eanes, Budget Director, at (804) 225-2060.

  PDS/dw

  Attachment:  A hard copy of this memo and its attachments
               will be sent to the superintendent's office.