October 8, 2010
    Added new revenue account 4153 - Education Jobs Fund (CFDA 84.410)   
 

July 19, 2010
    Updated fund balance general ledger for GASB 54

June 3, 2010
    Added new revenue account 4191 - ARRA - School Improvement Grant

May 5, 2010
    Added new revenue account 1491 - Speech Language Pathology Assistant
    Added new revenue account 1492 - Mechatronics
    Added new revenue account 1493 - Early Childhood Specialist
    Added new revenue account 4192 - ARRA - Education Technology State Grants

    Added new expenditure account 1565 - Early Childhood Specialist 19.0708
    Added new expenditure account 1574 - Speech Pathology Assistant 15.0203
    Added new expenditure account 1685 - Mechatronics 15.0403

November 3, 2009
    OPEB liability account #506 established.
    Updated insurance premium account 1971.
    New expenditure function added, 4610 - Retiree Insurance Premiums


August 11, 2009
Added new revenue account code: 4194    ARRA – Child Care and Development Block Grant

June 2, 2009
Added new object account code: 930 - Amorization.

April 28, 2009
The following new accounts have been added to the revenue chart of accounts: 4145, 4193, 4195, 4196, 4197, 4198 and 4199
 

April 27, 2009
Added new Vo-Tech codes:
    Revenue:
        1475 - Energy Operations
        1476 - Medical/Fire Rescue
        1477 - Wind Power
    Expenditure:
        1665 - Energy Operations
        1573 - Medical/Fire Rescue
        1669 - Wind Power

October 22, 2008
Added GL account 451 - Compensated Absences Payable -- Current


September 12, 2008
Added account 3113 - Wind Farm Taxes

September 12, 2008
Intangible assets accounts 212 and 213 were added to the general ledger.
 

July 31, 2008  
Removed account 705.

Added Capital Asset Accounts 210 and 211.


July 1, 2008
Update revenue chart of accounts.

New Title I expenditure accounts added.
 

February 21, 2008
Vo-Tech Program:
    Revenue Accounts Added - 1469, 1470, 1471, 1472, 1473, 1474
    Expenditure Accounts Added - 1526, 1527, 1550, 1551, 1621, 1662

May 25, 2007
Add Revenue Account:
1468 - Transportation Tech (FY08)

Add Expenditure Account:
1668 - Transportation Tech 47-0699 (FY08) - An instructional program for vehicle and mobile equipment mechanics.  The program includes training on auto, truck and diesel assemblies.  


May 24, 2007
    Changed A-133 audit threshold from $300,000 to $500,000.


May 4, 2007
    Broadened the definition of account 191 - Deposits.


April 5, 2006

Delete General Ledger Account 701.4 - Reserved for Unemployment

Change Revenue Account 4144 - Bilingual Education
to:
4144 - Limited English Proficient Grant (LEP) - Title III (CFDA 84.365)

Add Revenue Account:
4160 Language Instruction for LEP and Immigrant Students - Title III (CFDA 84.365) - This program is designed to improve the education of limited English proficient (LEP) children and youths by helping them learn English and meet challenging state academic content and student academic achievement standards.  The program provides enhanced instructional opportunities for immigrant children and youths.


May 2005

Add general ledger account:

704.3 - Fund Balance Designated for Capital Purposes


May 1, 2005

Add new Revenue Accounts:

1421 - Radiation Tech (FY 06)
1432 - Health Unit Coordinator (FY 06)
1461 - Fire Science (FY 06)
1462 - Public Safety Telecommunications Operator (FY 06)
1463 - Human Services Tech (FY 06)
1464 - Radiation Therapy (FY 06)

Add new Expenditure Accounts:

1584 - Radiation Tech (FY 06)
1595 - Human Services Tech (FY 06)
1596 - Health Unity Coordinator (FY 06)
1597 - Radiation Therapy (FY 06)
1691 - Fire Science (FY 06)
1693 - Public Safety Telecommunications Operator (FY 06)


April 19, 2005

Add Revenue Account:

2400 - Revenue from Municipal Revenue Producing Enterprises (FY 06)


March 30, 2005

Add Revenue Accounts:

4188 - Medicaid (CFDA 93.778) Direct
4193 - Medicaid (CFDA 93.778) Indirect


August 3, 2004

Add "Amount Transferred" line (located directly after the contingency line) to Budgetary Comparison Schedule


July 15, 2004

Add Expenditure Account:

8150   Discount on Bonds Issued - The excess of the face value of bonds over the amount received from their sale (excluding accrued interest and issuance costs)


March 25, 2004

Add accounts:

107.1  Restricted Cash and Cash Equivalents - Cash resources that when purchased have a  maturity date of three months or less.

107.2  Restricted Investments - Investments that when purchased have a maturity date of greater than three months.

Remove account 1280 - Basic Skills

Add account:

2590 Other Support Services - Business (FY03) - Business support services that cannot be classified under the preceding areas of responsibility.


December 31, 2003

Add expenditure account:

2590  Other Support Services - Business (FY 03) - Business that cannot be classified under the preceding areas of responsibility


December 31, 2003

CFDA # were added for the following revenue accounts:
4156
4157
4158
4159


November 6, 2003

Add the following accounts:

1479 Skills Enhancement (FY 04)
1488 Business and Industry Trainings (BIT Fees)(FY04)


July 1, 2003:

Enclosed are primarily changes to the “object” chart of accounts.  These changes were made as a result of GASB 34.  At the GASB 34 workshops, it was understood that if a purchased asset was to be capitalized then a 500 object should be used.  If a purchased asset was too small to be capitalized, then a 400 or even a 300 object should be used. 

The existing 500 objects contained a couple of codes that did not necessarily result in a capitalized asset, such as computer software (591) and computer equipment (541).  It was necessary to move/create some 400 objects.  When the following changes are implemented, all purchases coded to the 500 object codes should be ones that will be capitalized. 

The object changes are as follows: (please pencil them into your manual in Section II, page 56) 

410    Supplies  (Do not code to this line)

411 Computer Equipment (non-capitalized)

            415 Computer Software (administrative)

            419 Other supplies

            591 Computer Software  (Delete this account)

Besides the preceding “object” changes, there have been several revenue accounts that have expired.  Please draw a line through the following revenue accounts in Section II, pages 26 and 27:

            4152 Class Size Reduction Grant

            4173 Education Consolidation and Improvement Act, Title I

            4174 Education Consolidation and Improvement Act, Title VI

            4178 Dwight D. Eisenhower, Title II

And finally, a new revenue account is needed to properly distinguish K-12 tuition from preschool tuition.  This account is necessary for DOE to file federal reports and to do various analysis.  This is a very, very small but important change to a few schools.  Please add the following account to Section II, page 22:

            1314 Preschool Tuition

All of the preceding changes should be implemented during FY 04.  I realize that each of you have completed or nearly completed your budgets for FY 04.  The object changes listed above should all occur WITHIN a function having no effect on the published amounts.  I would suggest going with the figures that you already have established, yet coding transactions throughout the year as suggested above.  It may give printouts that look unusual in a few cases but I believe the overall impact will be minimal.

Some of you may also have coded purchase orders for purchases in FY 04 coding supplies to a capital outlay object account.  In that case you can leave the coding as is resulting in some additional GASB 34 headache at year end OR you can currently adjust them on your system.


May 5, 2003

Exhibit VIII - title changed from "Balance Sheet" to "Statement of Fiduciary Net Assets"

Footnotes were added to Exhibit II regarding interest expense and depreciation

RSI - Budgetary Comparison Schedule - variance column heading changed to:
    Variance with Final budget - Positive (Negative)

Add the following account and description:
1314 -  Preschool Tuition (FY 04) - tuition charged during regular and summer terms for preschool services

Exhibit IV the name for account number 5120 was altered to remove the word "proceeds"


April 26, 2003

Remove the words "Proprietary Funds Only" from Revenue accounts 1930 and 1931


July 8, 2002 changes

    Section II, pg 56

        Underline Account 460
        Indent Accounts 461 and 462
        Underline Account 540
        Indent Accounts 541 and 542

   Section II, pg 57

        On account 810 delete "(Proprietary Funds Only)"

   Section II, pg 48

        Delete account 1280 (FY 2003)

   Section II, pg 25

        On line 1930 and 1931 delete "(Proprietary Funds Only)"

   Section II, pg 13

        Add the following accounts:
                210    Accumulated Depreciation--Buildings
                211    Accumulated Depreciation--Improvements Other than Buildings