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SF102-Account Coding. Kelly Hayes, Springdale Public Schools April 11, 2013. SF102. Coding—Who cares? Legislators Joe Taxpayer (District patrons). Resources. APSCN website AFRB Accounting Handbook Key Commissioner’s memos Questions and answers Kathleen Crain FMS Listserve.

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Sf102 account coding

SF102-Account Coding

Kelly Hayes, Springdale Public Schools

April 11, 2013



  • Coding—Who cares?

  • Legislators

  • Joe Taxpayer (District patrons)



  • APSCN website

    • AFRB

    • Accounting Handbook

    • Key Commissioner’s memos

    • Questions and answers

  • Kathleen Crain

  • FMS Listserve

Financial accounting handbook

Financial Accounting Handbook

  • If it’s in BOLD, then you’re not supposed to use it! (Revenue, Function, & Object)

    NOTE: You can set it up, but it will just kick out as an exception.

  • If its got an asterisk (*) beside it, then you’re supposed to use it!

    NOTE: If you don’t use the ones that have asterisks, then in some cases you will get an exception!



  • Revenue

  • Expenditures

  • General Ledger

Accounting handbook

Accounting Handbook

  • Revenue

  • Expenses

  • Balance Sheet

Codes revenue versus expenditure versus balance sheet

Codes: Revenue versus Expenditure versus Balance Sheet

  • Revenue:

  • FSOF-Revenue Code

  • Expenditure:

  • FSOF-Function-Location-Program-Subject-Object

  • Balance Sheet:

  • FSOF-Account

So all codes revenue expenditures and balance sheet have what in common

So, all codes (revenue, expenditures, and balance sheet) have what in common?


Fund single digit

Fund (single digit)

  • Start here.

    1-Teacher Salary6-Federal


    3-Building8-Food Service

    4-Debt Service9-Fixed Asset

    5-Capital Outlay/Dedicated M&O

Source of funds three digits

Source of Funds (three digits)

SOF follows the fund number.

000---unrestricted (all funds)

001---other general operating fund

(funds 1 & 2)

NOTE: If it has an asterisk (*), then it is required!

Sof examples

SOF Examples

State & Local:

  • NSLA 281

  • ELL 276

  • ALE 275

  • PD 223


  • Title One 501

  • VIB 702

Sof district defined

SOF--District Defined

  • 002-099 District Defined

  • This means that you can set up a balance sheet/expenditures/revenues if there is something that you want to track BUT you don’t have an assigned SOF.

  • Example: QSCB

  • State and local money only-no Federal.

How do i know if funds that i receive have a restricted sof code

How do I know if funds that I receive have a restricted SOF code?

  • Look on the check stub from ADE

  • Call/email ADE

  • Ask other School Business Folks

Sf102 account coding

  • Fund/Source of Funds questions?

Revenue five digits

Revenue (five digits)

10000 series--Local sources

20000 series--Intermediate sources

30000 series--State sources

40000 series--Federal sources

50000 series--Nonrevenue

Non revenue examples

Non Revenue Examples

  • Proceeds from sale of bonds

  • Fund Transfers

  • Compensation for Loss of Fixed Assets

Revenue codes

Revenue Codes

  • Revenue codes consist of two sets of numbers:

    • Fund/Source of Fund

    • Revenue Code

  • Example:2001-15100

    FSOF-Revenue code

What s wrong with these revenue codes

What’s wrong with these revenue codes?

  • 2001-61110 (Revenue codes can’t start with a 6)

  • 2281-01010 (Revenue codes can’t start with a 0)

  • 2000-15100 (Can’t code revenue to fund 2000)

Sf102 account coding

  • Revenue questions?

Expenditure codes

Expenditure Codes

  • Components

    • Fund (1 digit)

    • Source of Funds (3 digits)

    • Function (4 digits)

    • Location (3 digits)

    • Program (3 digits)

    • Subject (2 digits)

    • Object (5 digits)

Function four digits

Function (four digits)

  • Follows Fund/Source of Fund

  • 1000 series--Instruction

  • 2000 series--Support Services

  • 3000 series--Operation of Non-Instructional Services

  • 4000 series--Facilities Acquisition and Construction Services

  • 5000 series--Other Uses

Expenditure coding function

Expenditure Coding---Function

  • FSOF-Function

  • Example:


Location location location three digits

Location! Location! Location!(three digits)

  • Follows Function.

  • This number is typically the LEA number of the individual school.

  • The following functions require a location other than 000:

    1000-1399; 1500-2199; 2400-2499

  • 770-779???

Expenditure coding location

Expenditure Coding---Location

  • FSOF-Function-Location

  • Example:

    2000-1910 -050

Program three digits

Program (three digits)

  • Follows Location.

  • Some are required (NSLA, Special Ed, G/T, athletics, preschool, ALE, ARRA, etc.)

  • NOTE: NSLA trumps.

  • If it’s SPECIAL ED NSLA, then you have to replace the first number (0) with a 2. Example: Instead of 007 for NSLA Teacher’s Aide, you would use 207 for NSLA Special Education Teacher’s Aide.

  • Talk about State Academic Facilities Funding Program Codes.

Expenditure coding program

Expenditure Coding---Program

  • FSOF-Function-Location-Program

  • Example:

    2000-1910 -050 -270

Subject two digits

Subject (two digits)

  • Follows Program.

  • Not required

  • Default is 00

Expenditure coding subject

Expenditure Coding---Subject

  • FSOF-Function-Location-Program-Subject

  • Example:

    2000-1910 -050 -270 -00

  • All of these together are called a

    Budget Unit.

Object five digits

Object (five digits)

  • Attach to a Budget Unit

  • ALWAYS starts with a 6 (six)

    • 1Salary

    • 2Benefits

    • 3Purchased Professional/Technical Services

    • 4Purchased Property Services

    • 5Other Purchased Services

    • 6Supplies and Materials

    • 7Property

    • 8Other Objects

    • 9Other Uses of Funds

What s wrong with these expenditure codes

What’s wrong with these expenditure codes?

  • 2000-5200-000-000-00-19900

    (19900 is a revenue code. Object codes always start with a 6)

  • 6501-1120-000-000-00-66100

    (Since the function code starts with a 1, you have to have a location code)

  • 2281-2134-012-000-00-61120

    (must have a program code is paying from fund 2281—NSLA)

Balance sheets

Balance Sheets

  • Balance sheet codes consist of two sets of numbers:

    • Fund/Source of Fund

    • Balance Sheet Account

      Balance Sheet Accounts always start with a 0 (zero).

Expenditure grid

Expenditure Grid

Balance sheet accounts

Balance Sheet Accounts

  • ALWAYS start with a 0 (zero)

  • 1 & 2-Assets

  • 4 & 5-Liabilities

What s wrong with these balance sheet accounts

What’s wrong with these Balance Sheet Accounts?

  • 2000-66100 (Balance sheet accts always start with a zero)

  • 2223-15100 (Balance sheet accts always start with a zero)

Something to remember

Something to remember

  • Last five digits of any financial code:

  • If it…

  • Starts with a 0-Balance Sheet

  • Starts with a 1,2,3,4, or 5-Revenue

  • Starts with a 6-Expenditure

  • Starts with a 7,8, or 9-You need a few days off.

Let s code

Let’s Code!!!

  • You have a resource teacher that works half time each at locations 040 and 041 and is paid with unrestricted funds.

    What is his/her salary code:

  • Answer:

  • 1000-1220-040-200-00-61110

  • 1000-1220-041-200-00-61110

Sf102 account coding

  • The library media specialist at location 52 wants to hire a local artist to paint a mural on the wall of her library using unrestricted funds. What is the code:

  • 2000-2220-052-000-00-63900

Sf102 account coding

  • You accidentally paid a Title One invoice twice in the last fiscal year. The company has just sent you a refund check for the duplicate payment. What is the code?

    Answer: You have to code it to an expenditure code. You cannot code it as a revenue (the Feds won’t let us).

Sf102 account coding

  • It’s the end of the fiscal year. You need to book the money that is due back to you from the ADE for VIB.

  • What is the debit?

  • 6702-01410 (?)

  • What is the credit?

  • 6702-45613

Sf102 account coding

  • A balance sheet account always starts with a ______________ . (zero)

  • An object code on an expense will always start with a ______________ . (six)

Sf102 account coding

  • The maintenance supervisor had a wreck (his fault) and the school’s maintenance truck was damaged. What function do you charge the repair to get the truck fixed to?

  • A.2600

  • B.2601

  • C.2650

  • D. Any of the above **Any of these will work because 2600 is not in bold.

Sf102 account coding

  • What is the code for a pre-K teacher’s salary using ABC funds? (Hint: ABC is state money and the SOF is 365)

  • 1365-1105-location-110-00-61110

  • How about is the pre-k teacher were paid out of NSLA instead?

  • 1281-1105-location-005-00-61110

Sf102 account coding

Bus driver drove for a field trip. The costs of the trip were to be paid from fund 7100. What is the code to pay the driver?

7100-2720-location or 000-000-00-????

Sf102 account coding

  • The district bought Ipads for all of the High School Department chairs using unrestricted funds. What is the code?

  • 2000-2230-location or 000-000-00-66100 or 66500

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