# 1415 Item Dictionary

Description (as displayed on entry page or report):
SLTL - Non-voted Bonds - Beginning Outstanding Debt


Description (as displayed on entry page or report):
Program 02 - Alternative Learning Experience (ALE) - Federal


Description (as displayed on entry page or report):
Program 59 - Institutions - Juveniles in Adult Jails - Federal


Description (as displayed on entry page or report):
SLTL - Non-voted Bonds - Amount Issued/Increased


Notes:
01297 (Program 01, Activity 29, Object 7)


Description (as displayed on entry page or report):
SLTL - Voted Bonds - Amount Due Within One Year


Description (as displayed on entry page or report):
Qualified School Construction Bonds: Beginning Outstanding Debt

Field12:
Added for SY 09-10                      Deleted 2013–14


Description (as displayed on entry page or report):
Qualified School Construction Bonds: Amount Issued/Increased


Description (as displayed on entry page or report):
Qualified School Construction Bonds: Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Qualified School Construction Bonds: Ending Outstanding Debt


Description (as displayed on entry page or report):
Restricted for Unequalized Deductible Revenue

Field12:
Added SY 09-10                         Title change from Reserved for Unequalized Deductible Revenue 10-11


Description (as displayed on entry page or report):
Program 02 - Alternative Learning Experience (ALE) - Other Resources


Description (as displayed on entry page or report):
Program 59 - Institutions - Juveniles in Adult Jails - Other Resources


Description (as displayed on entry page or report):
Pgm 66 - Student Achievement State (Other Resources)


Description (as displayed on entry page or report):
Pgm 01 - Basic Education (Other Resources)


Description (as displayed on entry page or report):
Pgm 21 - Special Education - Supplemental State (Other Resources)


Description (as displayed on entry page or report):
Pgm 24 - Special Education - Supplemental Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 26 - Special Education - Institutions State (Other Resources)


Description (as displayed on entry page or report):
Pgm 29 - Special Education - Other Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 31 - Vocational - Basic State (Other Resources)


Description (as displayed on entry page or report):
Pgm 38 - Vocational Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 39 - Vocational Other Categorical (Other Resources)


Description (as displayed on entry page or report):
Pgm 45 - Skills Center - Basic State (Other Resources)


Description (as displayed on entry page or report):
Pgm 46 - Skills Center Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 51 - Disadvantaged Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 53 - Migrant Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 55 - Learning Assistance State (Other Resources)


Description (as displayed on entry page or report):
Pgm 56 - State Institutions Centers and Homes (Other Resources)


Description (as displayed on entry page or report):
Pgm 57 - State Institutions Neglected and Delinquent Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 58 - Special and Pilot Programs State (Other Resources)


Description (as displayed on entry page or report):
Pgm 61 - Head Start Federal (Other Resources)


Description (as displayed on entry page or report):
Program 02 - Alternative Learning Experience (ALE) - State Resources


Description (as displayed on entry page or report):
Pgm 64 - Limited English Proficiency Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 65 - Transitional Bilingual State (Other Resources)


Description (as displayed on entry page or report):
Pgm 67 - Indian Education Federal - JOM (Other Resources)


Description (as displayed on entry page or report):
Pgm 68 - Indian Education Federal - ED (Other Resources)


Description (as displayed on entry page or report):
Pgm 69 - Compensatory Other (Other Resources)


Description (as displayed on entry page or report):
Pgm 71 - Traffic Safety (Other Resources)


Description (as displayed on entry page or report):
Pgm 73 - Summer School (Other Resources)


Description (as displayed on entry page or report):
Pgm 74 - Highly Capable (Other Resources)


Description (as displayed on entry page or report):
Pgm 76 - Targeted Assistance Federal (Other Resources)


Description (as displayed on entry page or report):
Program 59 - Institutions - Juveniles in Adult Jails - State Resources


Description (as displayed on entry page or report):
Pgm 78 - Youth Training Programs Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 79 - Instructional Programs Other (Other Resources)


Description (as displayed on entry page or report):
Pgm 81 - Public Radio/Television (Other Resources)


Description (as displayed on entry page or report):
Pgm 52 - School Improvement Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 52 - School Improvement Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 54 - Reading First Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 86 - Community Schools (Other Resources)


Description (as displayed on entry page or report):
Pgm 89 - Other Community Services (Other Resources)


Description (as displayed on entry page or report):
Pgm 98 - Food Services (Other Resources)


Description (as displayed on entry page or report):
Pgm 99 - Pupil Transportation (Other Resources)


Description (as displayed on entry page or report):
Pgm 01 - Basic Education (State Resources)


Description (as displayed on entry page or report):
Pgm 21 - Special Education - Supplemental State (State Resources)


Description (as displayed on entry page or report):
Pgm 24 - Special Education - Supplemental Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 26 - Special Education - Institutions State (State Resources)


Description (as displayed on entry page or report):
Pgm 54 - Reading First Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 66 - Student Achievement State (State Resources)


Description (as displayed on entry page or report):
Pgm 29 - Special Education - Other Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 31 - Vocational - Basic State, State Resources


Description (as displayed on entry page or report):
Pgm 38 - Vocational Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 39 - Vocational Other Categorical (State Resources)


Description (as displayed on entry page or report):
Pgm 54 - Reading First Federal (Other Resources)


Description (as displayed on entry page or report):
Pgm 45 - Skills Center - Basic State (State Resources)


Description (as displayed on entry page or report):
Pgm 46 - Skills Center Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 51 - Disadvantaged Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 61 - Head Start Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 55 - Learning Assistance State (State Resources)


Description (as displayed on entry page or report):
Pgm 64 - Limited English Proficiency Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 65 - Transitional Bilingual State (State Resources)


Description (as displayed on entry page or report):
Pgm 67 - Indian Education Federal - JOM (State Resources)


Description (as displayed on entry page or report):
Pgm 74 - Highly Capable (State Resources)


Description (as displayed on entry page or report):
Pgm 76 - Targeted Assistance Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 78 - Youth Training Programs Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 79 - Instructional Programs Other (State Resources)


Description (as displayed on entry page or report):
Pgm 81 - Public Radio/Television (State Resources)


Description (as displayed on entry page or report):
Pgm 56 - State Institutions Centers and Homes (State Resources)


Description (as displayed on entry page or report):
Pgm 57 - State Institutions Neglected and Delinquent Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 58 - Special and Pilot Programs State (State Resources)


Description (as displayed on entry page or report):
Pgm 86 - Community Schools (State Resources)


Description (as displayed on entry page or report):
Pgm 89 - Other Community Services (State Resources)


Description (as displayed on entry page or report):
Pgm 98 - Food Services (State Resources)


Description (as displayed on entry page or report):
Pgm 99 - Pupil Transportation (State Resources)


Description (as displayed on entry page or report):
Pgm 68 - Indian Education Federal - ED (State Resources)


Description (as displayed on entry page or report):
Pgm 69 - Compensatory Other (State Resources)


Description (as displayed on entry page or report):
Pgm 71 - Traffic Safety (State Resources)


Description (as displayed on entry page or report):
Pgm 73 - Summer School (State Resources)


Description (as displayed on entry page or report):
Pgm 53 - Migrant Federal (State Resources)


Notes:
Flow-through funds for programs 01-89, 98, and 99.


Description (as displayed on entry page or report):
Program 97, Activity 11, Board of Directors

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors.


Description (as displayed on entry page or report):
Program 97, Activity 12, Superintendent's Office

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendent's Office.


Description (as displayed on entry page or report):
Program 97, Activity 13, Business Office

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office.


Description (as displayed on entry page or report):
Program 97, Activity 14, Human Resources

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources.


Description (as displayed on entry page or report):
Program 97, Activity 25, Pupil Management & Safety

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision.


Description (as displayed on entry page or report):
Program 97, Activity 62, Grounds Maintenance

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance.


Description (as displayed on entry page or report):
Program 97, Activity 63, Operation of Buildings

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities.


Description (as displayed on entry page or report):
Program 97, Activity 67, Building & Property Security

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Building & Property Security.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance.


Description (as displayed on entry page or report):
Program 97, Activity 72, Information Systems

Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing.


Notes:
Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool.


Description (as displayed on entry page or report):
Program 97, Activity 11, Board of Directors (audit)

Notes:
Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.


Notes:
Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost activities 13, 14, and 72 thru 75.  These positions are requir


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPIT


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLU


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT IN


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPIT


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL


Notes:
Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building & Property Security, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO


Notes:
Space and occupancy costs for general administration (organization-wide) in Program 97, Activity 68, Insurance, which is allocable to activities 13, 14, and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY


Description (as displayed on entry page or report):
Total All Programs: Excluding Debt Service


Description (as displayed on entry page or report):
Total All Programs: Restricted Distorting Items


Description (as displayed on entry page or report):
Program 97: Restricted Unallowable Costs


Description (as displayed on entry page or report):
Pgm 62 - Math and Science Professional Development Federal (State Resources)


Description (as displayed on entry page or report):
Pgm 62 - Math and Science Professional Development Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 62 - Math and Science Professional Development Federal (Other Resources)


Description (as displayed on entry page or report):
Program 97, Activity 11, Board of Directors (legal)

Notes:
Legal costs associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors, but not specifically associated with the Board of Directors.


Description (as displayed on entry page or report):
Program 97, Activity 15, Public Relations

Notes:
The cost of public relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9) and not directly charged to another program for the following: costs for liaison with news media and government relations officers as a means


Description (as displayed on entry page or report):
Federally Supported Staff Termination Leave

Notes:
Termination leave costs for federally supported staff which have been charged to a state or local program.  Do not include Termination Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the


Description (as displayed on entry page or report):
Pgm 63 - Promoting Academic Success (State Resources)


Field12:
Had Fund 9 on item dictionary in error.  Corrected 2.11.2015


Notes:
Shown on page 3 as "Principal." Called "Debt Principal Expenditures" in F-195.


Notes:
Shown on page 3 under "Interest and Other Charges" as sum of 051 + 072 + 073 + 079. Called "Debt Interest Expenditures" in F-195.


Notes:
Shown on page 3 under "Interest and Other Charges" as sum of 051 + 072 + 073 + 079.


Notes:
Not editable in F-196--this reflects a change from current practice.


Description (as displayed on entry page or report):
Total Liabilities, Deferred Inflow of Resources, and Fund Balance

Field12:
Added Deferred Inflows (Item 624) 2014-15


Description (as displayed on entry page or report):
SLTL - Local Program Proceeds - Outstanding Beginning

Field12:
Changed SLTL from one page report to 4 page report 2013-14


Description (as displayed on entry page or report):
SLTL - Local Program Proceeds - Amt Issued/Increased


Description (as displayed on entry page or report):
SLTL - Local Program Proceeds - Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Pgm 01 - Basic Education (Federal Resources)


Description (as displayed on entry page or report):
Pgm 21 - Special Education - Supplemental State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 24 - Special Education - Supplemental Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 26 - Special Education - Institutions State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 66 - Student Achievement State (Federal Resources)


Description (as displayed on entry page or report):
SLTL - Local Program Proceeds - Ending Outstanding Debt


Description (as displayed on entry page or report):
Pgm 29 - Special Education - Other Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 31 - Vocational - Basic State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 38 - Vocational Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 39 - Vocational Other Categorical (Federal Resources)


Description (as displayed on entry page or report):
SLTL - Local Program Proceeds - Amount Due Within One Year


Description (as displayed on entry page or report):
Pgm 45 - Skills Center - Basic State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 46 - Skills Center Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 51 - Disadvantaged Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 53 - Migrant Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 52 - School Improvement Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 55 - Learning Assistance State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 56 - State Institutions Centers and Homes (Federal Resources)


Description (as displayed on entry page or report):
Pgm 57 - State Institutions Neglected and Delinquent Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 58 - Special and Pilot Programs State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 61 - Head Start Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 64 - Limited English Proficiency Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 65 - Transitional Bilingual State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 67 - Indian Education Federal - JOM (Federal Resources)


Description (as displayed on entry page or report):
Pgm 68 - Indian Education Federal - ED (Federal Resources)


Description (as displayed on entry page or report):
Pgm 69 - Compensatory Other (Federal Resources)


Description (as displayed on entry page or report):
Pgm 71 - Traffic Safety (Federal Resources)


Description (as displayed on entry page or report):
Pgm 73 - Summer School (Federal Resources)


Description (as displayed on entry page or report):
Pgm 74 - Highly Capable (Federal Resources)


Description (as displayed on entry page or report):
Pgm 76 - Targeted Assistance Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 78 - Youth Training Programs Federal (Federal Resources)


Description (as displayed on entry page or report):
Pgm 79 - Instructional Programs Other (Federal Resources)


Description (as displayed on entry page or report):
Pgm 81 - Public Radio/Television (Federal Resources)


Description (as displayed on entry page or report):
Pgm 86 - Community Schools (Federal Resources)


Description (as displayed on entry page or report):
Pgm 89 - Other Community Services (Federal Resources)


Description (as displayed on entry page or report):
Pgm 98 - Food Services (Federal Resources)


Description (as displayed on entry page or report):
Pgm 99 - Pupil Transportation (Federal Resources)


Description (as displayed on entry page or report):
Pgm 97 - District-wide Support (Federal Resources)


Description (as displayed on entry page or report):
Pgm 63 - Promoting Academic Success (Federal Resources)


Description (as displayed on entry page or report):
Pgm 63 - Promoting Academic Success (Other Resources)


Notes:
General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to activities 13 or 14, if a cost allocation plan supports the allocation.    DO NOT INCLUDE CAPITAL OUTLAY (Object 9


Notes:
Costs recorded in Program 97, Activity 72, for district-wide Information Systems activities.  Do not include expenditures for student records such as printing report cards or student transcripts. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).  Expenditures in


Field12:
Title change from Reserved for Self Insured Risks 10-11  Closed to Fund 7 2014-15


Description (as displayed on entry page or report):
Pgm 34 - Middle School Career and Technical Education State (State Resources)


Description (as displayed on entry page or report):
Pgm 34 - Middle School Career and Technical Education State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 34 - Middle School Career and Technical Education State (Other Resources)


Description (as displayed on entry page or report):
Pgm 75 - Professional Development State (State Resources)


Description (as displayed on entry page or report):
Pgm 75 - Professional Development State (Federal Resources)


Description (as displayed on entry page or report):
Pgm 75 - Professional Development State (Other Resources)


Description (as displayed on entry page or report):
Local Program Proceeds Issued In Lieu of Bonds-Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Local Program Proceeds Issued In Lieu of Bonds-Amount Issued/Increased


Description (as displayed on entry page or report):
Local Program Proceeds Issued In Lieu of Bonds-Amount Issued/IncreasedAmount Redeemed/Decreased


Description (as displayed on entry page or report):
Local Program Proceeds Issued In Lieu of Bonds-Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Local Program Proceeds Issued In Lieu of Bonds-Amount Due Within One Year


Description (as displayed on entry page or report):
Program 03-Dropout Reengagement - State Resources


Description (as displayed on entry page or report):
Program 03-Dropout Reengagement - Federal Resources


Description (as displayed on entry page or report):
Program 03-Dropout Reengagement - Other Resources


Description (as displayed on entry page or report):
Contracts Payable (GL 603): Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Contracts Payable (GL 603): Ending Outstanding Debt


Field12:
Title change from Reserve for Undistributed Proceeds 10-11


Description (as displayed on entry page or report):
Contracts Payable (GL 603): Beginning Outstanding Debt


Field12:
Title change from Reserved for Other Items 10-11  Closed to Fund 7 2014-15


Description (as displayed on entry page or report):
Contracts Payable (GL 603): Amount Issues/Increased


Description (as displayed on entry page or report):
Non-Voted Notes Not Recorded As Debt-Amount Due Within One Year


Notes:
Fund 7 is input on page 9. Other funds input on page 2.


Description (as displayed on entry page or report):
Estimated Industrial Insurance Benefits Payable


Field12:
Title change from Reserved for Arbitrage Rebate 10-11


Notes:
Shown under "Student Activities/Other" as sum of 426 + 427 + 464 + 672 + 558


Description (as displayed on entry page or report):
Nonspendable:  Inventory & Prepaid Items

Field12:
Title change from Reserved for Inventory 10-11.  Added GL 840 to CPF in 2014-15


Notes:
Input on page 2.                                                                                                                                                    GL 891 (Item 443) closes to GL 890

Field12:
Title change from Unreserved, Undesignated Fund Balance 10-11.  Changed from all funds to fund 1, item ADT now for other funds.


Description (as displayed on entry page or report):
Deferred Unavailable Revenue - Taxes Receivable


Notes:
Also displayed as "Unreserved, Designated Fund Balance".  Opened in Fund 3 for 2010-11.

Field12:
Title change from Unreserved, Designated for Other Items 10-11  Closed GL 870 Item 434 for Fund 7 2014-15 opened in Fund 9 for 2014-15


Field12:
Title change from Reserved for Debt Service 10-11.  Opened in DSF for 2012-13.


Field12:
Title change from Reserved for Uninsured Risks 10-11


Field12:
Title change from Unreserved, Designated for Contingencies 10-11


Field12:
Added + 477 to calc 7.23.2012 (item was missing)


Description (as displayed on entry page or report):
Unassigned to Minimum Fund Balance Policy


Field12:
Title change for 2013-14 from Revenue Anticipation Notes Payable


Description (as displayed on entry page or report):
Estimated Other Employee Insurance Benefits Payable


Description (as displayed on entry page or report):
Net Pension Liabilities PERS 1-Beginning Outstanding Debt September 1,

Field12:
Changed SLTL from one page report to 4 page report 2013-14  Added Pension information 2014-15


Notes:
Entered on page 3 as Private Donations. Displayed under "Other Revenue" as sum of 451+421+423


Description (as displayed on entry page or report):
Net Pension Liabilities PERS 1 - Amount Issued/Increased


Description (as displayed on entry page or report):
Current Year Resident Special Ed Students


Description (as displayed on entry page or report):
Net Pension Liabilities PERS 1 - Redeemed/Decreased


Description (as displayed on entry page or report):
Net Pension Liabilities PERS 1 - Ending Outstanding Debt August 31,


Field12:
Title change from Reserve of Bond Proceeds 10-11


Field12:
Title change from Reserve of Levy Proceeds 10-11.  Title Change 2013-14 from Restricted from Levy Proceeds.


Field12:
Title change from Reserve of State Proceeds 10-11


Field12:
Title change from Reserve of Federal Proceeds 10-11


Notes:
Shown on page 3 of report under "Student Activities/ Other" (sum of 426 + 427 + 464 + 672 + 558).  Entered on page 3 for Permanent Fund and on page 10 (as negative) for Trust Fund.


Notes:
Private Purpose Trust; 466 + 467 are added together


Description (as displayed on entry page or report):
Total Assets and Deferred Outflow of Resources


Description (as displayed on entry page or report):
Private Purpose Trust - Held in Trust for Other Purposes


Description (as displayed on entry page or report):
Other Trust - Held in Trust for Other Purposes


Notes:
Fund 7 is input on page 9 (as negative). Other funds input on page 2.


Field12:
Title change from Reserved for Trust Principal 10-11


Notes:
Shown under "Student Activities/Other" as sum of 485 + 486 + 487 + 488 + 494.


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 1-Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 2/3- Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Net Pension Liabilities SERS 2/3- Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Salaries - Certificated Employees - Object 2


Description (as displayed on entry page or report):
Salaries - Classified Employees - Object 3


Description (as displayed on entry page or report):
Employee Benefits and Payroll Taxes - Object 4


Description (as displayed on entry page or report):
Supplies, Instructional Resources, and Noncapitalized Items - Object 5


Field12:
Title change from Reserve of Other Proceeds 10-11


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 1 Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 1 Amount Issued


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 1 Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Net Pension Liabilites TRS 2/3 Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Net Pension Liabilities TRS 2/3-Amount Issued


Description (as displayed on entry page or report):
Net Pension Liabilites TRS 2/3 Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Net Pension Liabilities SERS 2/3- Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Net Pension Liabilities SERS 2/3-Amount Issued/Increased


Notes:
GF=Total all programs from the program matrix


Description (as displayed on entry page or report):
Net Pension Liabilities SERS 2/3- Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses


Notes:
Shown under "Interest and Other Charges" on page 3 as sum of 552 + 553 + + 554 + 555 + 540.


Description (as displayed on entry page or report):
Cash Purchases/Rebuilding of Transportation Equipment Transportation Equipment Purchase

Notes:
Changed to Type code 33 and name 2011-12


Description (as displayed on entry page or report):
Contract Purchases/Rebuilding of Transportation Equipmen Transportation Equipment Major Repair

Notes:
Changed to Type code 34 and name 2011-12


Notes:
Page 8 shows this under "Interest and Other Charges" as sum of 547+549


Description (as displayed on entry page or report):
Private Purpose Trust - Held in Trust For Intact Trust Principal


Description (as displayed on entry page or report):
Other Trust - Held in Trust For Intact Trust Principal


Field12:
Title change from Reserved for Other Items 10-11 Closed to Fund 7 2014-15


Field12:
Title change from Reserved for Trust Principal 10-11 Closed to Fund 7 2014-15


Description (as displayed on entry page or report):
Net Appreciation (Depreciation) in Fair Value


Description (as displayed on entry page or report):
Contracts Payable-Amount Due Within One Year


Description (as displayed on entry page or report):
Total Long-Term Liabilities-Amount Due Within One Year


Notes:
Shown on page 10 of report under "Less Investment Expenses" as negative value (deduction)


Notes:
Item 571+466+467-464 (Private Purpose Trust)


Description (as displayed on entry page or report):
Pgm 97 - District-wide Support (State Resources)


Notes:
Item 571+466+467 (Private Purpose Trust)


Description (as displayed on entry page or report):
Pgm 97 - District-wide Support (Other Resources)


Notes:
Item 570+592+632 (Private Purpose Trust)


Description (as displayed on entry page or report):
Prior Year(s) Corrections or Restatements


Description (as displayed on entry page or report):
Total All Programs Less Program 97 District-wide Support


Notes:
THIS IS THE SAME AS NEW ITEM 939.  WE WILL USE 939 INSTEAD OF 607 ON THIS REPORT BEGINNING 08-09


Description (as displayed on entry page or report):
Indirect Rate for State Revenue Recoveries


Description (as displayed on entry page or report):
Total Federal Restricted Indirect Expenditures


Description (as displayed on entry page or report):
Subtotal All Programs Federal Restricted Direct Expenditures


Description (as displayed on entry page or report):
Total Federal Restricted Direct Expenditures

Notes:
Item 611 + 359 - 356   9/17/09 corrected calc to subtract item 356


Description (as displayed on entry page or report):
Total Program 97 Federal Unrestricted Indirect Expenditures


Description (as displayed on entry page or report):
Total Federal Unrestricted Indirect Expenditures


Description (as displayed on entry page or report):
Subtotal All Programs Federal Unrestricted Direct Expenditures


Notes:
Current Year Item 852 / Current Year Item 612


Notes:
Current Year Item 855 / Current Year Item 681


Field12:
Comment out item number 7.17.2012.  Item number ADQ replaced this calculation


Notes:
Calculated on page 2 for Fund 1 item 434+437 (GL 870+875).


Notes:
Item 463+465+627+672 (Private Purchase Trust)


Description (as displayed on entry page or report):
Total Voted Bonds: Beginning Outstanding Debt September 1,

Notes:
Stored in Fund 1 (can represent debt from multiple funds) Report changed to four fund report 2013-14


Description (as displayed on entry page or report):
Total Non-Voted Notes/Bonds: Beginning Outstanding Debt


Description (as displayed on entry page or report):
Capital Leases: Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
NonCancellable Operating Leases: Beginning Outstanding Debt


Description (as displayed on entry page or report):
Claims & Judgments: Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Compensated Absences: Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Qualified Zone Academy Bonds (QZAB): Beginning Outstanding Debt

Notes:
Stored in Fund 1 (can represent debt from multiple funds)


Description (as displayed on entry page or report):
Total Other Long-Term Debt: Beginning Outstanding Debt


Description (as displayed on entry page or report):
Total Long-Term Debt: Beginning Outstanding Debt - Total


Description (as displayed on entry page or report):
Total Voted Bonds: Amount Issued/Increased


Description (as displayed on entry page or report):
Total Non-Voted Notes/Bonds: Amount Issues/Increased


Description (as displayed on entry page or report):
Non-Cancellable Operating Leases: Amount Issued/Increased


Description (as displayed on entry page or report):
Claims & Judgments: Amount Issued/Increased


Description (as displayed on entry page or report):
Qualified Zone Academy Bonds (QZAB): Amount Issues/Increased


Description (as displayed on entry page or report):
Total Other Long-Term Debt: Amount Issued/Increased


Description (as displayed on entry page or report):
Total Long-Term Debt: Amount Issued/Increased-Total


Description (as displayed on entry page or report):
Total Non-Voted Notes/Bonds: Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Non-Cancellable Operating Leases: Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Claims & Judgments: Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Qualified Zone Academy Bonds (QZAB): Amount Redeemed/Decreased

Field12:
Changed SLTL from one page report to 4 page report 2013-14 Removed from Report


Description (as displayed on entry page or report):
Total Other Long-Term Debt: Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Total Long-Term Debt: Amount Redeemed/Decreased-Total


Description (as displayed on entry page or report):
Voted Bonds: Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Non-Voted Notes/Bonds: Ending Outstanding Debt


Description (as displayed on entry page or report):
Capital Leases: Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Non-Cancellable Operating Leases: Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Claims & Judgments: Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Compensated Absences: Ending Outstanding Debt


Description (as displayed on entry page or report):
Qualified Zone Academy Bonds (QZAB): Ending Outstanding Debt


Description (as displayed on entry page or report):
Total Other Long-Term Debt: Ending Outstanding Debt


Description (as displayed on entry page or report):
Total Long-Term Debt: Ending Outstanding Debt


Notes:
Shown on page 3 under "Student Activities/ Other" (sum of 426 + 427 + 464 + 672 + 558).    Entered on page 3 for Permanent Fund and on page 10 for Trust Fund.


Description (as displayed on entry page or report):
Long Term Notes: Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Program 97: Unrestricted Unallowable Costs


Description (as displayed on entry page or report):
Capital Leases - Amount Due Within One Year


Description (as displayed on entry page or report):
Total Federal Unrestricted Direct Expenditures


Description (as displayed on entry page or report):
Federal Restricted Over/Under Recovery: 2 FY Prior


Description (as displayed on entry page or report):
Federal Restricted Over/Under Recovery: Current FY

Notes:
(Current Year item 610 + 2 Year Prior Item 684) minus (Current Year Item 612 * 2 Year Prior 619)


Description (as displayed on entry page or report):
Two Year Prior Federal Restricted Total Pool

Notes:
Two year prior item 610 + two year prior item 684 (or item 686)


Description (as displayed on entry page or report):
Two Year Prior Federal Unrestricted Total Pool

Notes:
Two year prior item 614 + two year prior item 694 (or item 696)


Description (as displayed on entry page or report):
Other Long-Term Debt: Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Federal Unrestricted Over/Under Recovery: 2 FY Prior


Description (as displayed on entry page or report):
Federal Unrestricted Over/Under Recovery: Current FY


Description (as displayed on entry page or report):
Non-Cancellable Operating Leases-Amount Due Within One Year


Description (as displayed on entry page or report):
Claims & Judgments-Amount Due Within One Year


Description (as displayed on entry page or report):
Compensated Absences-Amount Due Within One Year


Description (as displayed on entry page or report):
Long-Term Notes - Amount Due Within One Year


Description (as displayed on entry page or report):
Anticipation Notes Payable -Amount Due Within One Year


Description (as displayed on entry page or report):
Anticipation Notes Payable - Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Payments to School Districts - Activity 29


Description (as displayed on entry page or report):
Anticipation Notes Payable - Amount Issued/Increased


Description (as displayed on entry page or report):
Anticipation Notes Payable - Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Anticipation Notes Payable - Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Building and Property Security - Activity 67


Description (as displayed on entry page or report):
Warehousing and Distribution - Activity 74


Description (as displayed on entry page or report):
Lines of Credit - Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Program 11 Federal Stimulus-Title I (State Resources)


Description (as displayed on entry page or report):
Program 11 Federal Stimulus-Title I (Federal Resources)


Description (as displayed on entry page or report):
Program 11 Federal Stimulus-Title I (Other Resources)


Description (as displayed on entry page or report):
Program 12 Federal Stimulus School Improvement (State Resources)


Description (as displayed on entry page or report):
Program 12 Federal Stimulus-School Improvement (Federal Resources)


Description (as displayed on entry page or report):
Program 12 Federal Stimulus-School Improvement (Other Resources)


Description (as displayed on entry page or report):
Program 13 Federal Stimulus-Fiscal Stabilization (State Resources)


Description (as displayed on entry page or report):
Program 13 Federal Stimulus-Fiscal Stabilization (Federal Resources)


Description (as displayed on entry page or report):
Program 13 Federal Stimulus-Fiscal Stabilization (Other Resources)

Field12:
8.22.2012 changed to 780 due to shared F-195 number


Description (as displayed on entry page or report):
Program 14 Federal Stimulus-IDEA (State Resources)

Field12:
8.22.2012 changed to 781 due to shared F-195 number


Description (as displayed on entry page or report):
Program 14 Federal Stimulus-IDEA (Federal Resources)

Field12:
8.22.2012 changed to 782 due to shared F-195 number


Description (as displayed on entry page or report):
Program 14 Federal Stimulus-IDEA (Other Resources)

Field12:
8.22.2012 changed to 783 due to shared F-195 number


Description (as displayed on entry page or report):
Program 18 Federal Stimulus-Competitive Grants (State Resources)

Field12:
8.22.2012 changed to 784 due to shared F-195 number


Description (as displayed on entry page or report):
Program 18 Federal Stimulus-Competitive Grants (Federal Resources)

Field12:
8.22.2012 changed to 785 due to shared F-195 number


Description (as displayed on entry page or report):
Program 18 Federal Stimulus-Competitive Grants (Other Resources)

Field12:
8.22.2012 changed to 786 due to shared F-195 number


Description (as displayed on entry page or report):
Program 19 Federal Stimulus-Other (State Resources)

Field12:
8.22.2012 changed to 787 due to shared F-195 number


Description (as displayed on entry page or report):
Program 19 Federal Stimulus-Other (Federal Resources)

Field12:
8.22.2012 changed to 788 due to shared F-195 number


Description (as displayed on entry page or report):
Program 19 Federal Stimulus-Other (Other Resources)

Field12:
8.22.2012 changed to 789 due to shared F-195 number


Description (as displayed on entry page or report):
Lines of Credit - Amount Issued/Increased


Description (as displayed on entry page or report):
Lines of Credit - Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Lines of Credit - Ending Outstanding Debt August 31,


Description (as displayed on entry page or report):
Lines of Credit-Amount Due Within One Year


Description (as displayed on entry page or report):
Other Non-Voted Debt - Amount Due Within One Year


Description (as displayed on entry page or report):
Non-Voted Notes Not Recorded as Debt - Beginning Outstanding Debt September 1,


Field12:
8.22.2012 changed from 760 due to shared F-195 number


Field12:
8.22.2012 changed from 761 due to shared F-195 number


Field12:
8.22.2012 changed from 762 due to shared F-195 number


Field12:
8.22.2012 changed from 763 due to shared F-195 number


Field12:
8.22.2012 changed from 764 due to shared F-195 number


Field12:
8.22.2012 changed from 765 due to shared F-195 number


Field12:
8.22.2012 changed from 766 due to shared F-195 number


Field12:
8.22.2012 changed from 767 due to shared F-195 number


Field12:
8.22.2012 changed from 768 due to shared F-195 number


Field12:
8.22.2012 changed from 769 due to shared F-195 number


Description (as displayed on entry page or report):
Program 22 Special Education,Infants and Toddlers, State (State Resources)


Description (as displayed on entry page or report):
Program 22 Special Education,Infants and Toddlers, State (Federal Resources)


Description (as displayed on entry page or report):
Program 22 Special Education,Infants and Toddlers, State (Other Resources)


Description (as displayed on entry page or report):
Non-Voted Notes Not Recorded as Debt-Amount Issued/Increased


Description (as displayed on entry page or report):
Non-Voted Notes Not Recorded as Debt-Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Program 02-Alternative Learning Experience (ALE)

Notes:
mask 02XXX (total all program 02 expenditures)


Description (as displayed on entry page or report):
Program 25 Special Education,Infants and Toddlers, Federal (State Resources)


Description (as displayed on entry page or report):
Program 25 Special Education,Infants and Toddlers, Federal (Federal Resources)


Description (as displayed on entry page or report):
Program 25 Special Education,Infants and Toddlers, Federal (Other Resources)


Description (as displayed on entry page or report):
Non-Voted Notes Not Recorded as Debt - Ending Outstanding Debt August 31,


Notes:
Sum of Programs 2XXXX - 2XXX9 (Programs 21, 24, 26 & 29)


Notes:
Sum of Programs 3XXXX - 3XXX9 (Programs 31, 34, 38, & 39)


Notes:
Sum of Programs 4XXXX - 4XXX9 (Programs 45 & 46)


Notes:
Sum of Programs 5XXXX - 5XXX9 + 6XXXX - 6XXX9 (Programs 51-69)


Description (as displayed on entry page or report):
Expenditures: Current: Other Instructional Programs

Notes:
Sum of Programs 7XXXX - 7XXX9 (Programs 71-79)


Notes:
Sum of Programs 8XXXX - 8XXX9 (Programs 81, 86, 88, & 89)


Notes:
Sum of Programs 9XXXX - 9XXX9 (Programs 97, 98, &99) -  875 - 876 - 877


Description (as displayed on entry page or report):
Expenditures: Capital Outlay: Transportation Equipment


Description (as displayed on entry page or report):
Debt Service: Interest and Other Charges


Description (as displayed on entry page or report):
Other Trust - Held in Trust for Pension or Other Post-Employment Benefits

Field12:
Added for 2013-14                      Corrected Mode of Input note from C/S to User Input


Description (as displayed on entry page or report):
Private Purpose Trust - Held in Trust for Private Purposes

Field12:
Added fir 2013-14                       Corrected Mode of Input note from C/S to User Input


Notes:
532 - 939 (939 = all program 97 expenditures from matrix)


Notes:
9842X (Program 98, Activity 42, all Objects) + Item 330


Description (as displayed on entry page or report):
Program 97, Activity 11, Unallowable costs (column 5)

Notes:
Sum of Program 97, Activity 11 - Program 97, Activity 11, Object 9 - item 331 - 834


Description (as displayed on entry page or report):
Program 97, Activity 12, Unallowable Costs (column 5)

Notes:
Sum or Program 97, Activity 12 - Program 97, Activity 12, Object 9 - 332 - 348


Description (as displayed on entry page or report):
Program 97, Activity 15, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 15 - Program 97, Activity 15, Object 9 - item 364


Description (as displayed on entry page or report):
Program 97, Activity 25, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 25 - Program 97, Activity 25, Object 9 - 335 - 369


Description (as displayed on entry page or report):
Program 97, Activity 61, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 61 - Program 97, Activity 61, Object 9 - 336 - 349


Description (as displayed on entry page or report):
Program 97, Activity 62, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 62 - Program 97, Activity 62, Object 9 - 337 - 350


Description (as displayed on entry page or report):
Program 97, Activity 63, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 63 - Program 97, Activity 63, Object 9 - 338 - 351


Description (as displayed on entry page or report):
Program 97, Activity 64, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 64 - Program 97, Activity 64, Object 9 - 339 - 352


Description (as displayed on entry page or report):
Program 97, Activity 65, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 65 - Program 97, Activity 65, Object 9 - 340 - 353


Description (as displayed on entry page or report):
Program 97, Activity 67, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 67 - Program 97, Activity 67, Object 9 - 341 - 354


Description (as displayed on entry page or report):
Program 97, Activity 68, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 68 - Program 97, Activity 68, Object 9 - 342 - 355


Description (as displayed on entry page or report):
Program 97, Activity 72, Unallowable Costs (column 5)

Notes:
Sum of Program 97, Activity 72 - Program 97, Activity 72, Object 9 - 343 - 370


Description (as displayed on entry page or report):
Program 97, Activity 11, Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 12, Unrestricted Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 13 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 14 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 25 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 61 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 62 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 63 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 64 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 65 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 67 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 68 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 72 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 73 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 74 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Program 97, Activity 75 Indirect Expenditures (column 6)


Description (as displayed on entry page or report):
Current year Federal Restricted Adjusted Indirect Pool

Notes:
current year item 610 + 2 year prior item 686


Description (as displayed on entry page or report):
Current year Federal Restricted Amount Recovered

Notes:
current year item 612 * 2 year prior item 619


Description (as displayed on entry page or report):
Current year Federal Restricted Total Pool

Notes:
current year item 610 + current year item 686


Description (as displayed on entry page or report):
Current Year Federal Unrestricted Adjusted Indirect Pool

Notes:
current year item 614 + 2 year prior item 696


Description (as displayed on entry page or report):
Current Year Federal Unrestricted Amount Recovered

Notes:
current year item 681 * 2 year prior item 620


Description (as displayed on entry page or report):
Current year Federal Unrestricted Total Pool

Notes:
current year item 614 + current year item 696


Description (as displayed on entry page or report):
Total Basic Ed Programs 01, 31, 34, 45, and 97

Field12:
Added Prog 34 and added item 906 to calculation 2011-12


Field12:
Prog 34 moved to Basic Ed Prog section 2011-12


Description (as displayed on entry page or report):
Total Other Instructional State Resources


Description (as displayed on entry page or report):
Total Other Instructional Federal Resources

Field12:
Prog 34 moved to Basic Ed Prog section 2011-12.  Corrected item 201 to 181 7.23.2012


Description (as displayed on entry page or report):
Total Other Instructional Other Resources


Description (as displayed on entry page or report):
Total Other Programs  81, 86, 88, 89, 98, 98


Description (as displayed on entry page or report):
Other Non-Voted Debt - Beginning Outstanding Debt September 1,


Description (as displayed on entry page or report):
Other Non-Voted Debt - Amount Issued/Increased


Description (as displayed on entry page or report):
Other Non-Voted Debt - Amount Redeemed/Decreased


Description (as displayed on entry page or report):
Other Non-Voted Debt - Ending Outstanding Debt August 31,


Notes:
97837 (Program 97, Activity 83, Object 7)


Notes:
97847 (Program 97, Activity 84, Object 7)


Notes:
97857 (Program 97, Activity 85, Object 7)


Field12:
09-10 remove revenue 6121 from the calculation.


Notes:
Sum of Programs 11XXX + 12XXX + 13XXX + 14XXX + 18XXX + & 19XXX minus 11XX9 minus 12XX9 minus 13XX9 minus 14XX9 minus 18XX9 minus 19XX9


Description (as displayed on entry page or report):
Variance with Final Budget Positive (Negative)

Notes:
F-196 Actual item 800 minus F-195 Final Budget Item AAA


Notes:
F-196 Actual item 962 minus F-195 Final Budget item ABA


Notes:
F-196 Actual item 801 minus F-195 Final Budget item AAB.


Notes:
Fund 3 = F-195 Actual item 801 minus F-195 Final Budget item AAB


Notes:
F-196 Actual item 802 minus F-195 Final Budget item AAC minus F-195 Final Budget item AAD.


Notes:
Fund 2 & 3 = F-196 Actual item 802 minus F-195 Final Budget item AAC


Notes:
F-196 Actual item 802 minus F-195 Final Budget item AAC


Notes:
F-196 Actual item 879 - F-195 Final Budget item AAD


Notes:
F-196 Actual item 803 minus F-195 Final Budget item AAE.


Notes:
F-196 Actual item 804 minus F-195 Final Budget item 962 minus F-195 Final Budget revenue 9000


Notes:
F-196 Actual item 962 - F-195 Final Budget item ABA


Notes:
F-195 Final Budget item AAG minus F-196 Actual item 805


Notes:
F-195 Final Budget item AAH minus F-196 Actual item 880


Notes:
F-195 Final Budget item AAI minus F-196 Actual item 806


Notes:
F-195 Final Budget item AAJ minus F-196 Actual item 807


Notes:
F-195 Final Budget item AAK minus F-196 Actual item 808


Notes:
F-195 Final Budget item AAL minus F-196 Actual item 809


Notes:
F-195 Final Budget item AAM minus F-196 Actual item 810


Notes:
F-195 Final Budget item AAN minus F-196 Actual item 811


Notes:
F-195 Final Budget item AAO minus F-196 Actual item 812


Notes:
F-195 Final Budget AAX minus F-196 Actual item 509


Notes:
F-195 Final Budget AAP minus F-196 Actual item 876


Notes:
F-195 Final Budget item AAQ minus F-196 Actual item 814


Notes:
F-195 Final Budget item AAY minus F-196 Actual item 532


Notes:
mask 01XXX (total all program 01 expenditures)


Description (as displayed on entry page or report):
Program 21 Special Education-Supplemental, State

Notes:
mask 21XXX (total all program 21 expenditures)


Description (as displayed on entry page or report):
Program 24 Special Education-Supplemental, Federal

Notes:
mask 24XXX (total all program 24 expenditures)


Description (as displayed on entry page or report):
Program 26 Special Education-Institutions, State

Notes:
mask 26XXX (total all program 26 expenditures)


Description (as displayed on entry page or report):
Program 29 Special Education , Other Federal

Notes:
mask 29XXX (total all program 29 expenditures)


Notes:
mask 31XXX (total all program 31 expenditures)


Description (as displayed on entry page or report):
Program 34 Middle School Career & Technical Ed., State

Notes:
mask 34XXX (total all program 34 expenditures)


Notes:
mask 38XXX (total all program 38 expenditures


Description (as displayed on entry page or report):
Program 39 Vocational, Other Categorical

Notes:
mask 39XXX (total all program 39 expenditures


Notes:
mask 45XXX (total all program 45 expenditures


Notes:
mask 46XXX (total all program 46 expenditures


Notes:
mask 51XXX (total all program 51 expenditures


Notes:
mask 52XXX (total all program 52 expenditures


Notes:
mask 53XXX (total all program 53 expenditures


Notes:
mask 54XXX (total all program 54 expenditures


Description (as displayed on entry page or report):
Program 55 Learning Assistance Program, State

Notes:
mask 55XXX (total all program 55 expenditures


Description (as displayed on entry page or report):
Program 56 State Inst., Centers and Homes, Delinq.

Notes:
mask 56XXX (total all program 56 expenditures


Description (as displayed on entry page or report):
Program 57 State Instit., Neglected and Delinq., Federal

Notes:
mask 57XXX (total all program 57 expenditures


Description (as displayed on entry page or report):
Program 58 Special and Pilot Programs, State

Notes:
mask 58XXX (total all program 58 expenditures


Notes:
mask 61XXX (total all program 61 expenditures


Description (as displayed on entry page or report):
Program 62 Math & Science, Prof. Dev., Federal

Notes:
mask 62XXX (total all program 62 expenditures


Notes:
mask 63XXX (total all program 63 expenditures


Description (as displayed on entry page or report):
Program 64 Limited English Proficiency, Federal

Notes:
mask 64XXX (total all program 64 expenditures


Description (as displayed on entry page or report):
Program 65 Transitional Bilingual, State

Notes:
mask 65XXX (total all program 65 expenditures


Notes:
mask 66XXX (total all program 66 expenditures


Description (as displayed on entry page or report):
Program 67 Indian Education, Federal, JOM

Notes:
mask 67XXX (total all program 67 expenditures


Description (as displayed on entry page or report):
Program 68 Indian Education, Federal, ED

Notes:
mask 68XXX (total all program 68 expenditures


Notes:
mask 69XXX (total all program 69 expenditures


Notes:
mask 71XXX (total all program 71 expenditures


Notes:
mask 73XXX (total all program 73 expenditures


Notes:
mask 74XXX (total all program 74 expenditures


Description (as displayed on entry page or report):
Program 75 Professional Development, State

Notes:
mask 75XXX (total all program 75 expenditures


Notes:
mask 76XXX (total all program 76 expenditures


Description (as displayed on entry page or report):
Program 78 Youth Training Programs, Federal

Notes:
mask 78XXX (total all program 78 expenditures


Description (as displayed on entry page or report):
Program 79, Instructional Programs, Other

Notes:
mask 79XXX (total all program 79 expenditures


Notes:
mask 81XXX (total all program 81 expenditures


Notes:
mask 86XXX (total all program 86 expenditures


Notes:
mask 88XXX (total all program 88 expenditures


Notes:
mask 89XXX (total all program 89 expenditures


Notes:
mask 97XXX (total all program 97 expenditures


Notes:
mask 98XXX (total all program 98 expenditures


Notes:
mask 99XXX (total all program 99 expenditures


Notes:
mask 11XXX (total all program 11 expenditures)


Description (as displayed on entry page or report):
Program 12 Federal Stimulus-School Improvement

Notes:
mask 12XXX (total all program 12 expenditures)


Description (as displayed on entry page or report):
Program 13 Federal Stimulus-State Fiscal Stabilization Fund

Notes:
mask 13XXX (total all program 13 expenditures)


Notes:
mask 14XXX (total all program 14 expenditures)


Description (as displayed on entry page or report):
Program 18 Federal Stimulus-Competitive Grants

Notes:
mask 18XXX (total all program 18 expenditures)


Notes:
mask 19XXX (total all program 19 expenditures)


Notes:
F-196 Actual item 817 minus F-195 Final Budget item AAR


Notes:
F-196 Actual revenue 9100 minus F-195 Final Budget item ABS


Notes:
F-196 Actual item 951 minus F-195 Final Budget item ABR


Notes:
F-196 Actual revenue 9500 minus F-195 Final Budget item ABT


Notes:
F-196 Actual revenue 9900 minus F-195 Final Budget item ABU


Notes:
F-196 Actual item 533 minus F-195 Final Budget item ABB (this amount should display as a negative number)


Notes:
F-196 Actual item 560 minus F-195 Final Budget item ABC (this amount should display as a negative number)


Notes:
F-196 Actual item 950 minus F-195 Final Budget item AAU


Notes:
F-196 Actual revenue 9200 minus F-195 Final Budget itemABX


Notes:
F-196 Actual item 869 - F-195 Final Budget item AAV


Notes:
F-196 Actual item 535 minus F-195 Final Budget item AAZ


Description (as displayed on entry page or report):
Total Revenues and Other Financing Sources

Notes:
Total of all revenues & OFS (1XXX through 9XXX)


Notes:
F-196 Actual item 275 minus F-195 Final Budget item ABD


Notes:
F-196 Actual item 439 - F-195 Final Budget item ABF


Notes:
F-195 Final Budget item AAW - F-196 Actual item 813


Notes:
F-195 Final Budget item ACO - F-196 Actual item 011


Notes:
F-195 Final Budget item ACP - F-196 Actual item 021


Notes:
F-195 Final Budget item ACQ - F-196 Actual item 031


Notes:
F-196 Final Budget item ACR - F-196 Actual item 041


Description (as displayed on entry page or report):
Program 59-Institutions-Juveniles in Adult Jails

Notes:
mask 59XXX (total all program 59 expenditures)


Description (as displayed on entry page or report):
Variance with Final Budget Postitive (Negative)

Notes:
F-196 Final Budget new item #ADZ (F-195 item #035) - F-196 Actual item 035


Notes:
F-196 Final Budget new item #ACF (F-195 item 051) minus F-196 Actual Item 051


Description (as displayed on entry page or report):
Total Expenditures: Federal Cross Cutting MOE

Notes:
Item 532 - 81XXX - 86XXX - 88XXX - 89XXX - 98XXX - item 875 - item 876 - item 877 - item 509 - revenues 5000 - revenues 6000 + item 874 (only if item 874 is a positive number) + 6198 + 6298 + 6398 + 6998 + 11XXX9+12XXX9+13XXX9+14XXX9+18XXX9+19XXX9+24XX9 +

Field12:
Added 59XXX missing from calculation 7.23.2012


Description (as displayed on entry page or report):
Maintenance of Effort Percent: Federal Cross Cutting MOE

Notes:
CURRENT YEAR ITEM 980 DIVIDED BY PRIOR YEAR ITEM 980. THIS ITEM IS TIED TO EDITS.


Description (as displayed on entry page or report):
Total Expenditures: Vocational Education MOE

Notes:
MASK 31XXX+38XXX+39XXX+45XXX+46XXX-REVENUE 6138-REVENUE 6146-REVENUE 6338


Description (as displayed on entry page or report):
Maintenance of Effort Percent: Vocational Education MOE

Notes:
CURRENT YEAR ITEM 982 DIVIDED BY PRIOR YEAR ITEM 982. THIS ITEM IS TIED TO EDITS.


Description (as displayed on entry page or report):
Expenditures Per Pupil: Special Education MOE


Description (as displayed on entry page or report):
Preliminary Per Pupil Maintenance of Effort Test: Special Education MOE

Notes:
CURRENT YEAR ITEM 984 - PRIOR YEAR ITEM 992.


Description (as displayed on entry page or report):
Year-End Local Expenditures Per Pupil: Special Education MOE


Description (as displayed on entry page or report):
Preliminary Local Per Pupil Maintenance of Effort Test: Special Education MOE

Notes:
CURRENT YEAR ITEM 986 - PRIOR YEAR ITEM 993


Description (as displayed on entry page or report):
Mid-Year Aggregate Special Education Expenditures: Special Education MOE


Description (as displayed on entry page or report):
Mid-Year Aggregate Maintenance of Effort Test: Special Education MOE

Notes:
CURRENT YEAR ITEM 988 - PRIOR YEAR ITEM 988


Description (as displayed on entry page or report):
Preliminary Aggregate Maintenance of Effort Test: Special Education MOE


Description (as displayed on entry page or report):
Preliminary Local Aggregate Maintenance of Effort Test: Special Education MOE


Description (as displayed on entry page or report):
Prior Year Expenditures Per Pupil: Special Education MOE


Description (as displayed on entry page or report):
Prior Year -End Local Expenditures Per Pupil: Special Education MOE


Field12:
7/23/2012 Title change and type codes added


Description (as displayed on entry page or report):
Program 22 Special Education—Infants and Toddlers—State

Notes:
mask 22XXX (total all program 22 expenditures)


Description (as displayed on entry page or report):
Program 25 Special Education—Infants and Toddlers—Federal

Notes:
mask 25XXX (total all program 25 expenditures)


Notes:
Total of all dollars entered (used to verify unchanged status)

Field12:
5/20/09  The check figure has been removed.  Delete this item number.


Description (as displayed on entry page or report):
Special Education—Infants and Toddlers—Tuition and Fees


Description (as displayed on entry page or report):
Secondary Vocational Education—Tuitions and Fees


Description (as displayed on entry page or report):
Sales of Goods, Supplies and Services—Unassigned


Description (as displayed on entry page or report):
Secondary Vocational Education—Sales of Goods, Supplies and Services


Description (as displayed on entry page or report):
Skills Center—Sales of Goods, Supplies and Services


Description (as displayed on entry page or report):
Day Care—Sales of Goods, Supplies, and Services


Description (as displayed on entry page or report):
Other Community Services—Slaes of Goods, Supplies, and Services

Field12:
Title change from Other Community Services 10-11


Description (as displayed on entry page or report):
School Food Services—Sales of Goods, Supplies, and Services

Field12:
Title change from School Food Services 10-11


Description (as displayed on entry page or report):
State Funding Assistance—Paid Direct to District

Field12:
Changed from State Matching—Paid Directly to Districts 10-11


Description (as displayed on entry page or report):
Middle School Career and Technical Education


Description (as displayed on entry page or report):
State Institutions, Centers and Homes—Delinquent


Description (as displayed on entry page or report):
State Funding Assistance—Paid Direct to Contractor

Field12:
Title change from State Matching—Paid Direct to Contractor 10-11


Field12:
Title change from State Matching—Other 10-11


Description (as displayed on entry page or report):
General Purpose Direct Federal Grants—Unassigned


Description (as displayed on entry page or report):
Federal Stimulus, State Fiscal Stabilization Fund


Description (as displayed on entry page or report):
Special Education—Infants and Toddlers—Medicaid Reimbursements


Description (as displayed on entry page or report):
Federal Grants Through Other Entities—Unassigned


Description (as displayed on entry page or report):
TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS


Field12:
Added 5/28/2013 for the 2012-13 School Year


Description (as displayed on entry page or report):
Educational Service Districts—Special Education—Infants and Toddlers


Notes:
F-195 Sum of Total Program 01XXX minus 01XX9


Notes:
F-195 Sum of Programs 11XXX +  12XXX + 13XXX + 14XXX + 18XXX + 19XXX minus 11XX9 minus 12XX9 minus 13XX9 minus 14XX9 minus 18XX9 minus 19XX9


Notes:
F-195 Sum of Programs 2XXXX minus 2XXX9 (Programs 21, 24, 26 & 29)


Notes:
F-195 Sum of Programs 3XXXX minus 3XXX9 (Programs 31, 34, 38, & 39)


Notes:
F-195 Sum of Programs 4XXXX minus 4XXX9 (Programs 45 & 46)


Notes:
F-195 Sum of Programs 5XXXX minus 5XXX9 + 6XXXX minus 6XXX9 (Programs 51-69)


Notes:
F-195 Sum of Programs 7XXXX minus 7XXX9 (Programs 71-79)


Notes:
F-195 Sum of Programs 8XXXX minus 8XXX9 (Programs 81, 86, 88, & 89)

Field12:
DELETED 7/15/09-CAN'T USE ALPHA ENDING IN AN N OR X.  ADDED 7/2/09


Notes:
F-195 Sum of Programs 9XXXX minus 9XXX9 (Programs 97, 98, &99) minus AAP minus AAS minus AAT


Notes:
F-195 97847 (Program 97, Activity 84, Object 7)


Notes:
F-195 sum of 97837 (program 97 activity 83 object 7) + 97857 (program 97 activity 85 object 7)


Notes:
F-195 item 962 minus revenue 9000 minus item 532


Notes:
F-195 97837 (Program 97, Activity 83, Object 7)


Notes:
F-195 97857 (Program 97, Activity 85, Object 7)


Notes:
F-195 mask XXXX9 (total object 9 for all programs)


Notes:
F-195 Total all programs from the program matrix


Field12:
7/9/09 The F-195 doesn't use item 599.  Delete this item.   ADDED 7/2/09


Field12:
ADDED 7/2/09; Mode of Input changed from 'User Input' 7/9/09


Field12:
DELETED 7/15/09-CAN'T USE ALPHA ENDING IN N OR X.  ADDED 7/2/09; Mode of Input changed from 'User Input' 7/9/09


Field12:
7/14/09 removed fund 3 from calc. ADDED 7/2/09; Mode of Input changed from 'User Input' 7/9/09


Field12:
DELETED 7/15/09-CAN'T USE ALPHA ENDING IN AN N OR X. ADDED 7/2/09; Mode of Input changed from 'User Input' 7/9/09


Description (as displayed on entry page or report):
Cash Purchases/Rebuilding of Transportation Equipment


Description (as displayed on entry page or report):
Contract Purchases/Rebuilding of Transportation Equipment


Field12:
DELETED 7/15/09-CAN'T USE APLHA ENDING IN AN N OR X.  ADDED 7/2/09.  Mode of Input changed from 'User Input' 7/9/09


Notes:
F-195 mask 509 (total object 9 for all programs)


Field15:
ACY - ADU are hidden.  They will be used in 10-11


Description (as displayed on entry page or report):
Restricted for Carryover of Restricted Revenues


Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR  Closed to Fund 7 2014-15


Description (as displayed on entry page or report):
Committed to Minimum Fund Balance Policy Economic Stabilization

Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR.        Changed title from Committed to Minimum Fund Balance Policy to Committed to Economic Stabilization in 2014-15


Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR.                   Title change from Assigned to Fund Purposes 10-11


Description (as displayed on entry page or report):
Assigned to F-195 Beginning Fund Balance


Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR  Opened Item ADP, GL 840, in Fund 2 2014-15


Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR.  Added Item #'s  AEC and AED for the 2012-13 school Year.


Notes:
GL 889 for Other Trust        Closed GL 889 to Fund 7 2014-15

Field12:
ADDED 2/10/10 FOR THE 10-11 SCHOOL YEAR                        Title change from Assigned to Fund Purposes 10-11


Notes:
F-196 Item AEA (F-195 Final 079) minus F-196 Item 079


Field12:
Added 5/28/2013 for the year 2012-13 School Year


Description (as displayed on entry page or report):
Restricted for Carryover of Food Service Revenue


# P-A-Os - Activities

Activity #:
For complete descriptions of Activites, refer to Chapter 6, Section 5 of the Accounting Manual for Public School Districts


# P-A-Os - Objects

Object Description - Long:
Supplies, Instructional Resources, and Noncapitalized Items


# P-A-Os - Programs

Description:
Federal Stimulus, State Fiscal Stabilization Fund


Description:
Special Education, Infants and Toddlers, State


Description:
Special Education, Infants and Toddlers, Federal


Description:
Middle School Career & Technical Education, State


Description:
State Institutions, Centers & Homes, Delinquent


Description:
State Institutions, Neglected & Delinquent, Federal


Description:
Math & Science, Professional Development, Federal


Program:
For complete descriptions of Programs, refer to Chapter 6,
Section 4 of the Accounting Manual for Public School Districts


