COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120

SUPTS. MEMO. NO. 130
June 18, 1999

INFORMATIONAL

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.