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SUPTS. MEMO. NO. 130
June 18, 1999 |
| TO: | Division Superintendents |
| FROM: | Paul D. Stapleton Superintendent of Public Instruction |
| SUBJECT: | Fiscal Year 1999-00 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 1999-00.
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 1999-00 locality ledger (A703), to be distributed in August 2000 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, or Ms. June Eanes, Budget Director, at (804) 225-2025.
PDS/dw
Attachments:
A hard copy of this memeo and its attachments will be sent to the superintendent's
office.