Accounting Issues and Coding Examples

Issues and Examples

Debt
 

• Debt Issuance, Defeasance, and Refinancing Journal Entries
• BAN Issuance and Refinancing Example with Closing Memo and Journal Entries
• Transfer of Fund 39 Accumulated Balances

Fund 21 - Special Revenue Fund
 

• Fund 21 Guidelines

Fund 27 - Special Education
 

• IDEA Indirect Cost Claiming
• IDEA Third Party Grant Arrangements
• Medicaid Reimbursement
• Tuition/Purchased Services and Aid Transits
• Special Education Private Vendor Contracted Services

Funds 41, 46 and 49 - Capital Projects Funds
 

• Capital Expansion Fund - Fund 41
• Capital Projects Fund - Fund 49
• Long-Term Capital Improvement Trust Fund - Fund 46
• Summary of Capital Project Funds 
• Sale of School Property

Fund 50 - Food Service
 

• Commodity Handling Charges

General
 

• Outstanding (Stale Dated) Checks - Unclaimed Property
• Reporting Fund Balances under GASB 54

Interdistrict/CESA/CCDEB Transactions
 

• COOP Transaction Coding
• Fiscal Agent Agreement Account Coding
• Fiscal Agent Requirements
• Fiscal Agent - Example of Level Three Documentation
• Open Enrollment for Pupils with Disabilities

Payroll and Benefits
 

• Compensated Absences
• Compensated Absences: Prefunding
• Early Retirement Reinsurance Program Guidance
• Health Insurance Premium Rebates Guidance
• Health Reimbursement Accounts (HRA) and Health Savings Accounts (HSA)
• Retiree Payments
• Self Funded Health Benefits
• Unsettled Employee Contracts
• WRS Prior Service Liability Payoff

Purchase or Sale of Property or Services
 

• Asset Management
• Capital Lease - When is a lease a capital lease
• Capital Lease Transactions
• Recording Expenditure Refunds
• Supplies and Equipment Classifications
• Training/In Service Recording

Revenue/Receipts/Credits
 

• E-rate Refunds
• Medicaid Reimbursement
• Property Tax Transactions
• WIAA and Other Tournaments or Competitions