SUPTS. MEMO. NO. 101
July 10, 1998
|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.