FPP Handbook Chart of Accounts for use by Colorado Public School Districts, The Charter School Institute, Charter Schools, Charter School Collaboratives and Colorado Boards of Cooperative Services (BOCES) Effective July 1, 2014 Financial Policies and Procedures Advisory Committee Leanne Emm, Associate Commissioner Division of Public School Finance Keith Owen, Ph.D., Deputy Commissioner Robert Hammond Commissioner of Education CDE Colorado Department of Education 201 East Colfax Avenue Denver, CO 80203 303/866-6843 http://www.cde.state.co.us COLORADO STATE BOARD OF EDUCATION Paul Lundeen Chairman Colorado Springs Fifth Congressional District Marcia Neal Vice Chairman Grand Junction Third Congressional District Elaine Gantz Berman Denver First Congressional District Angelika Schroeder Boulder Second Congressional District Pam Mazanec Fourth Congressional District Larkspur Debora Scheffel Parker Sixth Congressional District Jane Goff Arvada Seventh Congressional District SUB-COMMITTEE (formerly PILOT) DISTRICT REPRESENTATIVES Sincere gratitude is extended to the dedicated individuals from thirteen districts which piloted this chart of accounts. They have spent many hours using and testing the chart and meeting as a group to identify, discuss, and solve financial recording and reporting issues. Their contributions have produced a quality chart of accounts, the use of which will benefit all users of Colorado school district and BOCES financial information. Ms. Melissa Brunner Mr. Phil Onofrio Accounting Supervisor Finance Director Montezuma/Cortez RE-1 Douglas/Douglas County RE-1 Mr. Bob Dodd Mr. Jim Sarchet Accountant Chief Financial Officer Rio Grande/Del Norte C-7 Larimer/Poudre R-1 Mr. Roy Fritch Ms. Rose Slate Business Manager Financial Director Otero/East Otero R-1 Pueblo/Pueblo County Rural 70 Mr. Don Herman Ms. Christine Stutler Executive Director, Business Services Business Services Executive Director Adams/Mapleton 1 Douglas/Douglas County RE-1 Mr. Dan Huenneke Mr. Joe Subialka Business Manager Executive Director, Financial Services Summit/SummitRE-1 El Paso/Lewis Palmer 38 Mr. Bert Huszcza Mr. Mike Thomas Business Services Director Business Manager Fremont/Cañon City RE-1 Otero/Fowler R-4J Ms. Kim Krause Ms. Stephanie Watson Business Manager Director of Finance Washington/Akron R-1 Weld/Windsor RE-4 Ms. Carolyn Lueck Assistant to the Superintendent for Budget & Planning Pueblo/Pueblo City FINANCIAL POLICIES AND PROCEDURES (FPP) ADVISORY COMMITTEE FY 2014-2015 MEMBERSHIP MEMBER DISTRICT/ORGANIZATION TERM ENDS Ms. Kathleen Askelson Jefferson County R-1 Permanent Member Mr. Stephen Clawson Denver 1 Permanent Member Ms. Velva Addington Swink 33 Member – August 2015 Ms. Gina French Adams 12 Member – August 2015 Ms. Brenda Johnson Weld Re-8 Member – August 2015 Mr. Terry Kimber Widefield 3 Member – August 2015 Mr. Dave Montoya Poudre R-1 Member – August 2015 Ms. Fran Christensen Falcon 49 Member – August 2016 Ms. Christy Hamrick Garfield Re-2 Member – August 2016 Ms. Shae Martinez Mapleton Public Schools Member – August 2016 Mr. Kurt Shugars Telluride R-1 Member – August 2016 Ms. Donna Villamor Littleton 6 Member – August 2016 Ms. Deb County Valley Re-1 Member – August 2017 Ms. Tracy John Peyton 23JT Member – August 2017 Ms. Karin Slater Montrose RE-1J Member – August 2017 Ms. Theresa Larson Adams-Arapahoe 28J Member – August 2017 Ms. Janell Wood Archuleta County 50JT Member – August 2017 Ms. Amy Lyons Bayfield 10JTR Member – August 2018 Mr. Michael Thomas Fowler R-4J Member – August 2018 Ms. Cara Golden Mesa County Valley 51 Member – August 2018 Ms. Kristine Githara Cherry Creek 5 Member – August 2018 Mr. Anthony Whiteley St. Vrain Valley Member – August 2018 Ms. Chloe Flam Northwest Colorado BOCES BOCES - August 2016 Mr. Terry Buswell Centennial BOCES BOCES - August 2018 Ms. Kathy Shannon CASB Ex-Officio Member Ms. Crystal Dorsey State Auditor's Office Ex-Officio Member Mr. Scott Szabo Colo. Society of CPAs Ex-Officio Member Mr. Christopher Telli Colo. Society of CPAs Ex-Officio Member Mr. Josh Devon STRIVE Preparatory Schools Ex-Officio Member – August 2015 Ms. Laura Hronik Colorado Springs 11 Alternate – August 2015 TABLE OF CONTENTS Introduction to the Chart of Accounts ........................................................................................................... 1 Fund .................................................................................................................................................................9 Location ......................................................................................................................................................... 15 Special Reporting Element ............................................................................................................................ 18 Program ......................................................................................................................................................... 21 Instructional Program ...................................................................................................................... 21 Support Program ............................................................................................................................. 71 Object/Source ................................................................................................................................................ 85 Object (Expenditure) ....................................................................................................................... 86 Source (Revenue) ............................................................................................................................ 99 Balance Sheet Codes ..................................................................................................................... 110 Job Classification ......................................................................................................................................... 116 Grant/Project (note: a link is provided to the COMPLETE grant pages: Excel format) .............................. 128 Optional Dimensions ................................................................................................................................... 131 APPENDICES: Appendix A Required Reporting Level ............................................................................................... 134 Appendix B Section 22-44-105(4), C.R.S. .......................................................................................... 142 Appendix C Pupil Activity .................................................................................................................. 143 Appendix D BOCES ............................................................................................................................ 145 Appendix E Internal Charge Reimbursement Accounts...................................................................... 149 Appendix F Fund Transfers ................................................................................................................ 151 Appendix F-2 Intergrant Transfers ......................................................................................................... 152 Appendix F-3 Grant Set Asides ............................................................................................................. 154 Appendix G Indirect Costs .................................................................................................................. 158 Appendix I Instructional Program Codes in Brief.............................................................................. 159 Appendix J Revenue vs. Abatement ................................................................................................... 171 Appendix K Charter Schools ............................................................................................................... 172 Appendix L Capital Leases ................................................................................................................. 179 Appendix N Rolling to the Bold .......................................................................................................... 180 Appendix O Pre-School Allocations) .................................................................................................. 183 Appendix P Internal Service Funds .................................................................................................... 184 Appendix Q Understanding CDE Warrant (Check) Stubs .................................................................. 186 Appendix R District Reporting In Fund 90 .........................................................................................189 Appendix R-1 Voter Approved Override In Fund 90 ............................................................................. 190 Appendix S Bond Refunding .............................................................................................................. 191 Appendix T Consolidated School wide Accounting ........................................................................... 193 Appendix U Charter School Food Authority ....................................................................................... 195 Summary of Chart of Accounts changes from FY13-14 to FY14-15 .......................................................... 199 CHART OF ACCOUNTS INTRODUCTION INTRODUCTION TO THE CHART OF ACCOUNTS Updated Red Version Thirteen districts