Spreadsheet: 03f6ce9c-362b-42f3-ab2b-1951032c7f5b
Sheet: CHTACT08

 |  | UTAH STATE OFFICE OF EDUCATION |  |  |  |  |  | Revision:  03/26/2010 | Revision:  07/05/2011
SCHOOL FINANCE & STATISTICS
[NAME]
FY12
This section illustrates the (I) Minimum School Program codes, (II) indirect cost eligibility, (III) disposition
of unexpended flow-thru funds with related explanations on page 3, (IV) instructions on pass-through grantor's
numbers; and (V) CFDA numbers.
If the object code is 7509, use the REVENUE CODES & CONTACTS sheet (via the Allotment Memo) to determine
the relevant contact.  If the object code is 7511 or 7521, call [NAME].
 |  |  | I |  |  |  | II | III | III
 |  |  | USOE |  |  | DISTRICT
PROGRAMS |  |  | PGM | PJT | OBJ | PGM/REV | ELIGIBILITY | [NAME] | [NAME]
Regular Basic School Programs (Division 20)
 | 1/12 | K-12 | 2012 | 01 | 7511 | VAR/3010 | NA | A | A
 | 1/12 | Necessarily Existent Small Schools | 2013 | 01 | 7511 | VAR/3015 | NA | B | B
 | 1/12 | Professional Staff | 2014 | 01 | 7511 | VAR/3020 | NA | A | A
 | 1/12 | Administrative Costs | 2015 | 01 | 7511 | VAR/3025 | NA | A | A
 | 1/12 | Foreign Exchange Student | 2012 | 03 | 7511 | VAR/3010 | NA | A | A
 | IET | Districts Contribution to Local Replacement Funds | 2012 | 02 | 7511 | 5619/3719 |  | NA | NA
Special Education -- Restricted
 | 1/12 | Special Education -- Add-On | 2021 | 01 | 7511 | 1205/3105 | NA | C | C
 | 1/12 | Special Education -- Self-Contained | 2023 | 01 | 7511 | 1210/3110 | NA | C | C
 | 1/12 | Special Education -- Preschool | 2022 | 01 | 7511 | 1215/3115 | NA | C | C
 | 1/12 | Extended Yr. Pgm. -- Severely Disabled | 2024 | 01 | 7511 | 1220/3120 | NA | C | C
 | C20 | Special Education -- State Programs | 2025 | 01 | 7509 | 1225/3125 | NA | C | C
Applied Technology & Technical Education -- Restricted
 | 1/12 | Career and [NAME] -- Add-On | 2031 | 01 | 7511 | VAR/3155 | NR | C
 | C20 | Career and [NAME] -- Set-Aside |  |  | 7509 | VAR/3160 | R | C | C
 | 1/12 | Comprehensive Guidance |  | 01 | 7511 | VAR/3155 | R | C | C
Other Basic School Programs -- Restricted
 | 1/12 | Class [NAME] -- K-8 | 2032 | 01 | 7511 | 5201/3230 | NA | C | C
Related to Basic Programs
 | 1/12 | Pupil Transportation | 2042 | 01 | 7511 | 5315/3415 | NA | C | C
 | 1/12 | [NAME] | 2043 | 01 | 7511 | 5371/3471 | NA | C | C
 | 1/12 | Flexible Allocation-WPU Distribution Funding | 2041 | 01 | 7511 | 5310/3410 | NR
Special Populations
 |  | Enhancement for At-Risk Students |  |  | 7511 | 5336/3336 | R | D | D
 |  | Enhancement for Accelerated Students |  |  | 7511 | 5330/3330 | R | D | D
 | C4 | Highly Impacted Schools |  |  | 7511 | 5366/3466 | NA | D | D
 | 1/12 | At-Risk -- Student Program |  |  | 7511 | 5335/3215 | R | D | D
 | 1/12 | At-Risk -- Homeless & Minority |  |  | 7511 | 5337/3218 | R | D | D
 | C20 | At-Risk -- MESA |  |  | 7509 | 5338/3219 | R | D | D
 | C20 | At-Risk -- Gang Prevention |  |  | 7509 | 5339/3220 | R | D | D
 | C20 | At-Risk -- Youth-In-Custody | 2046 | 05 | 7511 | 5340/3221 | R | D | D
 | 1/12 | Adult Education | 2047 | 01 | 7511 | 1609/3209 | NR | D | D
 | 1/12 | Accelerated Learning -- Gifted & Talented |  |  | 7511 | 5331/3211 | R | D | D
 | 1/12 | Accelerated Learning -- Advanced Placement |  |  | 7511 | 5332/3212 | R | D | D
 | 1/12 | Concurrent Enrollment | 2049 | 01 | 7511 | 5333/3213 | R | D | D
 | 1/12 | Accelerated Learning -- International Baccalaureate Program |  |  | 7511 | 5612/3612 | R | D | D
Charter Schools
 | 1/12 | Charter School In Lieu of Local Funding | 2054 | 01 | 7511 | 5627/3627 | NA | A | A
 | 1/12 | Charter School Administrative | 2055 | 01 | 7511 | 5862/3862 | NA | C | C
Other
 | C20 | School Nurses | 2061 | 01 | 7511 | 5368/3468 | R | C | C
 | C4 | Library Books and Electronic Resources | 2060 | 01 | 7511 | 5810/3810 | NA | C | C
 | C20 | Critical Languages Program/Dual Immersion | 2062 | 01 | 7511 | 5635/3635 | R | C | C
 | 1/12 | Educator [NAME] | 2058 | 01 | 7511 | 5876/3876 | R | C | C
 | C4 | School Land Trust Program | 2053 | 01 | 7511 | 5420/3520 | NA | C | C
 | C4 | High Ability Students | 2050 | 01 | 7511 | 5334/3334 | R | C | C
 | C4 | Reading Achivement | 2056 | 01 | 7511 | 5805/3805 | NA | C | C
 | C4 | ELL Family Literacy Centers | 2051 | 01 | 7511 | 5636/3636 | R | C | C
 | C4 | Extended Year for Special Education | 2063 | 01 | 7511 | 5878/3878 | R | C | C
 | C4 | USTAR Program | 2064 | 01 | 7511 | 5881/3881 | R | C | C
 | C4 | CTE- Online Assessment |  |  |  |  | R | C | C
 | C4 | Performance-Based Compensaion Pilot Program |  |  | 7511 | 5877/3877 | R | C | C
 |  | Job Enhancement Program (Math/Science) (PEJEP) |  |  | 7521 |  | NA | C | C
 |  | Teacher [NAME] (DHRM) |  |  |  | 5861/3861 | R | C | C
Leeway Programs
 | 1/12 | [NAME] | 2081 | 01 | 7511 | 5455/3555 | NA | A | A
 | 1/12 | Board Leeway | 2082 | 01 | 7511 | 5460/3560 | NA | B | B
One Time/Other Bills
 | C4 | Classroom Materials and Supplies | 2067 | 01 | 7511 | 5868/3868 | NA | C | C
 |  | Early Intervention |  |  | 7511 | 5641/3641 |  | C
 |  | Pilot Assessment Project - Large District Pilot |  |  | 7511 | 5646/3646 |  | C
 | 1/12 | Extended-Day Kindergarten | 2011 | 02 | 7511 | 5640/3640 | R | C | C
 | C4 | BTS Elementary Arts Learning Program | 2068 | 01 | 7511 | 5882/3882 | R | C | C
 | C20 | Electronic High School |  |  | 7511 | 5408/3521 | NA | C | C
 | C4 | UPASS - Online Testing | 0760 | 32 | 7511 | 5699/3799 | NA | C | C
MSP Balance Carry Forward
 | C20 | FY09 MSP Balance Carry Forward |  |  | 7511 | VAR/3000 | NA | C | C
 |  |  | I |  |  |  | II | III | III
 |  |  | USOE |  |  | DISTRICT
PROGRAMS |  |  | PGM | PJT | OBJ | PGM/REV | ELIGIBILITY | [NAME] | [NAME]
 |  |  | 2096
OTHER SOURCES
 |  | Driver Education | 0886 | 02 | 7511 | 5610/3710 | NA | C | C
 |  | School Lunch Program |  |  |  | 8070/3770 | NR | E | E
 |  | [NAME] (if negotiable) |  |  |  | MISC/MISC | R | E | E
FEDERAL SOURCES
 |  | Impacted Area Aid (81-815, 81-874) |  |  |  | VAR/4101 | NA | F | F
 |  | Adult/Continuing Education Programs |  |  |  | 7580/4580 | R | F | F
 |  | Applied Technology Education Programs |  |  |  | VAR/4530 | R | F | F
 |  | NCLB Title 1 through Title X |  |  |  | NCLB | R | F | F
 |  | Title VII Bilingual |  |  |  | 7312/4312 | R | F | F
 |  | IDEA Programs (Special Education) |  |  |  | 7520/4520 | R | F | F
 |  | Child Nutrition Programs |  |  |  | 8071/4560 | NR | F | F
 |  | [NAME] (if negotiable) |  |  |  | VAR/VAR | R | F | F
I |  | Minimum School Program Chart of Accounts
 | 1/12 | Allocated by [NAME], Distributed @ 1/12th per Month.
 | - | Subject to Pre-approval, Distributed @ 1/12th per Month (Auto) or [NAME] (Card 4).
 | C20 | Allocated by RFP, Distributed by C-20/Card 4.
 | C4 | Allocated by formula, Distributed by Card 4.  (C-20 not necessary)
 | # | Allocated by USOE staff, Distributed by Warrant
II |  | Indirect Cost Eligibility
 |  | In accordance with instructions promulgated by the United States Department of Education, the indirect cost rates for Utah
 |  | LEA's will be based on the Predetermined Fixed Rates with Carry Forward Provisions method.  This particular methodology
 |  | must be prepared annually and retained by the USOE for subsequent cognizant Federal agency review.
 |  | When applying a rate to a grant or contract, the approved rate in effect at the time the allowable costs are incurred
 |  | determines the amount of indirect costs that may be charged to the grant or contract, i.e., the approved rate for FY10
 |  | must be matched with the applicable expenditures for FY10.
 |  | Each program or source of revenue is unique to the application of indirect cost rates.  Indirect cost rates are determined
 |  | from data acquired from the AFR.  The Federal Indirect Cost Plan determines the actual percentages.  The following
 |  | characters illustrate the eligibility of certain programs listed previously as to the application of indirect cost rates, i.e.,
 |  | R = Restricted Rate          NR = Non-Restricted Rate          NA = Non-Allowable
III |  | Disposition of Unexpended Flow-thru Funds
 |  | Generated or authorized state revenues under the State-Supported Minimum School Program may be carried over at the
 |  | end of the fiscal year, but some of those revenues are subject to certain restrictions.  Any questions concerning the
 |  | disposition of certain funds should be directed to the respective program coordinator at the USOE.
 |  | The following listing describes the general disposition of both MSP funds and some of the other funds frequently
 |  | encountered. The letter corresponds to the respective programs listed previously.
 | A. | These non-restricted revenues may be carried forward and expended in any of the school programs.
 | B. | This restricted revenue may be carried forward, but must be expended in any program within the small school which
 |  | originally generated the revenue, or for Board Leeway revenues must be expended for Class Size Reduction.
 | C. | The carry-forward of these restricted revenues is subject to terms and conditions provided by the USOE program
 |  | coordinator.  If RFP, these restricted revenues must be expended in the specific program where the allocation was
 |  | orginally designated.
 | D. | If RFP, the carry-forward of these restricted revenues is subject to terms and conditions provided by the USOE program
 |  | coordinator, and these restricted revenues must be expended in the specific program where the allocation was originally
 |  | designated.  If not RFP, then the restricted revenues must be expended in the block where the allocation was orignally
 |  | designated.
 | E. | All school lunch revenues are allocated on the reimbursement basis; therefore, carry-forward alternatves are not applicable.
 | F. | Federal revenues have various terms and conditions as stipulated by each grant.  Any questions concerning the disposition
 |  | of these funds should be directed to the respective program coordinator at the USOE.
IV |  | Pass-Through Grantor's Number
 |  | A-133 310 (b) (2) requires that the pass-through grantor's number appear on the Schedule of Federal Financial
 |  | Assistance as applicable.
 |  | The grantor numbers for Federal assistance received through the USOE is derived from the coding sequence contained in
 |  | the Recipient Report.
 |  | A typical USOE code in the Recipient Report will appear as follows:
 |  | Recipient | 00 | District X
 |  | Year | 09
 |  | Revenue | 19 | Federal IDEA Pl 101476 84-0272
 |  | Division | 06 | Student Achievement
 |  | Project | 30 | Flow Through
 |  | From this, the six-digit grantor number is determined using the following method:
 |  |  | YY-RRDD
 |  | . . . Where | Y | = | Year
 |  |  | R | = | Revenue
 |  |  | D | = | Division
 |  | Hence, from the actual coding sequence displayed earlier, the acceptable grantor number would be:
 |  |  | 09-1906 |  |  |  |  |  | J:/MSP11/Reference GuideFY12