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KY Chart of Account Revisions. Changing for Efficiency and Effectiveness. Introduction. Chart of Account in 1994 changed as MUNIS began implementation Developed ORGs to save time on data entries OEA Review by the direction of Legislators

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Ky chart of account revisions

KY Chart of Account Revisions

Changing for Efficiency and Effectiveness


  • Chart of Account in 1994 changed as MUNIS began implementation

  • Developed ORGs to save time on data entries

  • OEA Review by the direction of Legislators

  • Reporting is based on district data pulled from MUNIS by the districts and submitted to KDE


  • What are we seeing from AFRs in reporting?

    • Time allocated: 5 minutes

  • Reporting changes (School Report & On-behalf)

    • Time allocated: 5 minutes

  • What are we seeing from staff data?

    • Time allocated: 5 minutes

  • Review why changes need to be made

    • Time allocated: 3 minutes

  • Website for some helpful tools

    • Time allocated 2 minutes


  • Review some sample data

    • Special Ed Reporting

    • Gifted & Talented

    • On Behalf recordings

    • Staff Data



Bal Sht













  • Districts talk ORG’s (7 digits in length and the last three is the key code)

  • KDE talks Funds, Locations, Functions, Programs, Instructional Level, etc….

Special education funding
Special Education Funding

  • Revenues

    • SEEK has components that give funding for specific special ed. Types

    • other funding

      • such as Medicaid,

      • Special Ed. Transportation

      • IDEA B

  • Expenditures

    • include 200 program expenditures

      • all through 260 and not 250 and 299

  • Fund 1 and Fund 2 monies

  • SEEK goes to Fund 1 and there is no law to spend on the students

Gifted talented
Gifted & Talented

  • Compared similar GT children

  • Based on GT state funding

  • AFR expenditures

  • Program Level 270

  • Several districts are using program codes 000, 100, and 200

Report cards on behalf changes
Report Cards & On-Behalf Changes

  • In 2008, KDE was assigned the role of calculating report card expenditures based on:

    • State

    • District

    • School

  • On-Behalf recorded at central office and district wide according to instructions—must change to put it to location

Reporting staff data
Reporting Staff Data

  • OEA reviewed data from the districts

    • Found several employees in two districts working full-time

    • Hard to determine cost of extra duty for DPPs

    • Classified employees reported in Professional staff Data because paid off of a certified salary schedule

    • Asst. Principals being coded as Principals

Reporting staff data1
Reporting Staff Data

  • Recommendations:

    • Add an extra duty for DPP (added 5241 6/2008)

    • Separate out job class codes for a person that may be the DPP, Transportation Director, Maintenance Director (excludes Superintendents)

    • Review staff data to make sure that it is accurate when sent to KDE

Reporting staff data2
Reporting Staff Data

  • Federal Teacher Survey

    • Found several teachers that had left one district and started at another but were not deleted from the old district’s file before the 9/15 submission

    • Before 2007 survey reported teacher FTEs as 43,142.02; reported to federal 43,114.52 (web overstated by 27.50 FTEs

  • Other Reporting

    • Web postings

    • Legislatures

    • Other Districts

    • National Education Association

More information
More Information

  • List of websites:

    • OEA study


    • Current Chart of Accounts (COA)


    • PSD/CSD Error Correction Guide


    • Federal NCES Chart of Account



  • Chart of Account (COA) revisions completion by July 25, 2010 AFR submission

  • Working towards better reporting to all entities

  • 10 test districts along with Jefferson & Fayette for fiscal year 2008-09

Success is not final, failure is not fatal: it is the courage to continue that counts.

Winston Churchill

More information1
More Information courage to continue that counts.

  • There will be challenges to complete this task, so KDE has worked with MUNIS to provide utilities to streamline all of the changes. (Utilities cost nothing for the district.)