Chart of Accounts revisions effective 7-1-20



Chart of Accounts and ORGs Update for July 1, 2020Kentucky Department of Education (KDE) is implementing revisions to the Chart of Accounts (COA) and ORGs effective July 1, 2020. All web documents will be updated July 1, 2020. Descriptions have changed for some segments which will require a review to determine if your district is using that segment correctly. ORGs will need to be reviewed and manually changed or added.Districts may begin using the segment changes in their Annual Financial Report (AFR) reporting for 2020-21 and the Working Budget reporting for 2020-21. In reviewing the changes below, please use these identifiers:-Segment name and/or description Changes in reporting (DC) -Delete (D)-Add (A)Chart of Accounts RevisionsFunds25 Special Revenue Student Activity Fund (annual) (A)Object Codes:5230 ESSA Transfers from Federal Grants (DC)5231 ESSA Transfer from Title II – Supporting Effective Instruction (DC)5232 ESSA Transfer from Title IV - A Student Support and Academic Enrichment (DC)5234 NCLB Transfer from Title II, Part D Fed Ed Tech (D)5235 ESSA Transfer from Title I – C Migrant Education (A)5236 ESSA Transfer from Title I - D – Delinquent (A) 5237 ESSA Transfer from Title III - English Learners (A)5238 ESSA Transfer from Title V - Rural and Low Income Schools (A)5240 ESSA Transfers to Federal Grants (DC)5241 ESSA Transfer to Title I – A (DC)5242 ESSA Transfer to Title II - Supporting Effective Instruction (DC)5243 ESSA Transfer to Title IV - A Student Support and Academic Enrichment5245 NCLB Transfer to Title II, Part D (D)5246 ESSA Transfer to Title I - C Migrant Education (A)5247 ESSA Transfer to Title I - D Delinquent (A)5248 ESSA Transfer to Title III - English Learners (A)5249 ESSA Transfer to Title V - Rural and Low Income Schools (A)SEGMENTS:Description updates for segments:Funds25 Special Revenue Student Activity Fund (annual) Fund to account for student activity funds that are legally restricted to expenditure for specified purposes imposed by external parties, enabling legislation, or by board action. Project codes in the range of 7xxx shall be locally assigned to distinguish specific revenue sources and expenditures. This fund shall be used as a single year S:Below are some NEW ORGs or changed ORGs that will aid in better reporting for the districts. Please add or correct your ORGs accordingly. NEW:TYPEFUNDUNITFUNCPROGILORGSTANDARD 30 CHARACTER DESCRIPTION10 CHARKEYE25###1900940#####2538OTHER INSTRUC NON SBDMOTHINSNON538E25###2900940#####2539OTHER SUPPORT SERVICESOTHSUPPSVC539E25###3900940#####2540OTHER NON-INSTR SERVICESOTHNONINS540Change Standard 30 Character Description and/or 10 CharacterOld ORGs new descriptionWhat abbreviations stand for: NTAF=Not to and from, SE= Special Education NPK=Not Prekindergarten, PKSE=Prekindergarten Special EducationE####279047000####163BUS DRIVING TRANSP NTAFBUS NS TRAN163E#901279020011901#793BUS DRIVING PKSE NTAFPS SP ED DRIV793E25###1900470#####2518OTHER INSTRUC SCH ACTIVITYOTHACTFD518NEW ORG??E#901279022900####430BUS MONITORS NPK SE NTAFMN NP NTAF430E#901279010000####431BUS MONITORS NPK REG NTAFMN RG NTAF431E#901279020000####432BUS DRIVING?SE?NTAFSP ED DRIV432Old ORGs change to unitFor Day Care Reporting with multiple locations the location code was changed from 001 to ### to accommodate the new reporting:??FUND 2??R2###000000000220REVENUE GRANTGRANT REV???NEW ORGSet up for Day Care to be used in Fund since Fund 52 is an annual fund??E2###3200840#####2203DAY CARE SERVICESDAY CARE203NEW ORGadditional ORG to report function 2410??E####2410300######342CTE PRINCIPAL'S OFFICEPRINCIPAL342E#####3900490######307OTHER NON-INSTR SERVICESOTHNONINSA307E####2149470######856PSYCHOLOGICAL OTHERPSY OTH856E#####3900490#####5307OTHER NON-INSTR SERVICESOTHNONINSA307Added keycode 307 and 8856 in October 2020TYPEFUNDUNITFUNCPROGILORGSTANDARD 30 CHARACTER DESCRIPTION10 CHARR25###000000000225REVENUE SCHOOL ACTIVITY AYGRANT REVUpdate since October 31, 2019 changed the unit for ORG 225 to ### (Since revenues are being reported at a school location, we are allowing other locations beside 001 to be reported in this fund.)GRANTS:Below are new grant numbers that were added throughout the year:Federal:FUNDING SOURCEFEDERAL GRANT TITLEPROJECT CODECFDAHealth & Human Services, Department ofCECC Preschool Development Grant School Readiness644X93.434Health & Human Services, Department ofPreschool Development Grant Family Engagement646X93.434Health & Human Services, Department ofPreschool Development Grant Birth through Five646XB93.434Education, Department ofSoutheastern KY Mental Health Service Professional Development534XP84.184XCARES Act Education Stabilization FundESSER Funds613F84.425DCARES Act Education Stabilization FundESSER Funds Digital Learning Coach Support613FD84.425D CARES Act Education Stabilization FundESSER Funds Equitable Services613FP84.425DCARES Act Education Stabilization FundESSER Funds New Teacher Support613FT84.425DCARES Act Education Stabilization FundGEER Funds (from the Governor's Office)633F84.425CCARES Act Education Stabilization FundGEER Funds Equitable Services (from the Governor's Office)633FP84.425CHealth & Human Services, Department ofCARES- Child Care Development Fund658FC93.575Health & Human Services, Department ofCARES- Child Care Development Fund Start Up Stipend658FP93.575Office of Innovation and ImprovementFull Service Community Schools518XJ84.215JFEMAFEMA (Federal Emergency Management Assistance) Covid-19677FC97.036Department of AgricultureFood Literacy Project @Oxmoor Farm256X10.226Of, Health & Human Services, Dept. of & National Institute of Child Health & Human DevelopmentCheckpoints Program for KY New Community544X20.205Homeland SecurityState Homeland Security649X97.067PerkinsPerkins Strengthening Career & Technical Education for 21st Century Act ATC Transition348XT84.048ATitle IITitle II-A Supporting Effective Instruction - Private/non-public School Activities401XP84.367Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant- Student Re-Engagement Mini Grant552XR84.424Title IV Part ATitle IV, A Student Support & Academic Enrichment Grant552X84.424Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant-Administrative Costs552XA84.424Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant -Private School552XP84.424Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant -Safe and Healthy Students552XS84.424Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant- Effective Use of Technology552XT84.424Title IV Part ATitle IV, A Student Support and Academic Enrichment Grant - Well-Rounded Educational Opportunities552XW84.424CARES Act Education Stabilization FundESSER Funds New Teacher Support613FT84.425DJustice, Department of KY Justice and Public SafetyAntiterrorism and Emergency Assistance Program (AEAP)616X16.321CARES Act Education Stabilization FundCoronavirus Relief Fund (Electronic Health Record (EHR))663GE21.019CARES Act Education Stabilization FundCoronavirus Relief Fund (Last Mile Internet)663G21.019Health & Human Services, Department ofCARES- Child Care Development Fund Last Stipend658FL93.575CARES Act Education Stabilization FundCoronavirus Relief Fund City of Shively663GS21.019Head StartHead Start Disaster Assistance546X93.356Justice, Department ofSTOP School Violence Training494X16.839Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA)ESSER II Funds554G84.425DCoronavirus Response and Relief Supplemental Appropriations Act (CRRSA)ESSER II Funds 85% Direct Services554GD84.425DCoronavirus Response and Relief Supplemental Appropriations Act (CRRSA)ESSER II Funds State Set-Aside554GS84.425DHealth & Human Services, Department ofCRRSA Child Care Aid672G93.575Added: August 26, 2020 663G; October 15, 2020 401XP and 552XR; Updated descriptors for 552X through 552XW; October 19, 2020 616X; October 23, 2020 663GE, November 10, 2020 658FL, November 16, 2020 663GS, December 11, 2020 546X, January 4, 2021 494X, February 16 and February 18, 2021 554G, 554GD, 554GS, February 16, 2021 672G.State:STATE GRANT TITLEPROJECTCommunity Early Childhood Council (CECC) Family Engagement13EXFVisual and Performing Arts Mini Grant14VXSchool-Based Mental Health Services Providers Grant14MXATC Transition14QXSafe Schools SB1168XSCoronavirus Relief Fund - SEEK Replacement17GGShared-Use Equipment Program (GOAP)18GXShared-Use Equipment Program Other (GOAP)18HXAdded: July 21, 2020-- 168XS, October 20, 2020--Removed 17SFC since it is not to be used (State Share 12% FEMA Covid-19), November 20, 2020 17GG, January 7, 2021 18GX, 18HX ................
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