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.
Kelly Hayes, Springdale Public Schools
April 11, 2013
NOTE: You can set it up, but it will just kick out as an exception.
NOTE: If you don’t use the ones that have asterisks, then in some cases you will get an exception!
1- Teacher Salary 6- Federal
2- Operating 7- Activity
3- Building 8- Food Service
4- Debt Service 9- Fixed Asset
5- Capital Outlay/Dedicated M&O
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!
State & Local:
10000 series-- Local sources
20000 series-- Intermediate sources
30000 series-- State sources
40000 series-- Federal sources
50000 series-- Nonrevenue
FSOF- Revenue code
1000-1399; 1500-2199; 2400-2499
2000-1910 -050 -270
2000-1910 -050 -270 -00
(19900 is a revenue code. Object codes always start with a 6)
(Since the function code starts with a 1, you have to have a location code)
(must have a program code is paying from fund 2281—NSLA)
Balance Sheet Accounts always start with a 0 (zero).
What is his/her salary code:
Answer: You have to code it to an expenditure code. You cannot code it as a revenue (the Feds won’t let us).
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-????