Financial Reporting Manual - Maryland State Department of Education

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Appendix AGENERALFIXED ASSETS8STUDENTACTIVITIES6Opening BalanceJuly 1, 2009Revenue IncreaseLocal UnitANNUAL FINANCIAL REPORTfor the year Ending June 30, 2007STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCESCODES7.01CURRENTEXPENSE1SCHOOLCONSTRUCTION3FOODSERVICE5Expenditure DecreasePrior Period Adjustments 7.00Ending BalanceJune 20, 2008A-xPage 3
Appendix AConsolidated Annual ReportREVENUESLocal UnitANNUAL FINANCIAL REPORTfor the Year Ending June 30, 2008DEBT SERVICE FUNDSUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERSLOCAL APPROPRIATION 4.1.01.00.00.0.00 $OTHER REVENUE 4.1.05.00.00.0.00STATEConstruction Aid 4.1.20.45.00.0.00Other 95.00.0.00TOTAL STATEOTHER RESOURCES 4.1.20.20.00.0.00Interfund Transfers 99.00.0.00OtherTOTAL OTHER RESOURCESTOTAL REVENUEEXPENDITURESOTHER CHARGES* 4.2.00.00.00.4.95PRINCIPALCounty Long-term Bonds 6.61<strong>State</strong> Loan 6.62TOTAL EXPENDITURESINTERESTCounty Long-Term Bonds 7.61<strong>State</strong> Loan 7.62TOTAL INTERESTTOTAL DEBT SERVICE $* Includes short-term charges incurred for long-term obligations.CURRENT EXPENSE FUNDSUPPLEMENT A-3 STATUS OF SCHOOL DEBT(This section is not from data entry, but to be filled out directly.)BALANCETRANSACTIONTYPE OF DEBTOUTSTANDINGJULY 1, 2006ADDITIONALBORROWEDAMOUNTREPAIDCOUNTY LONG-TERM BONDSSTATE LOANSSHORT-TERM LOANSTOTALBALANCEOUTSTANDINGJUNE 30, 2008Page 4A-xi
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Maryland State Department of Educat
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~ Note ~The following acronyms and
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Table of Contents - AppendicesSUBJE
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Introductionconcluded that school-b
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In 1979, the National Council onGov
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(2) Investment Trust Fund - A fund
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Accounting & Reporting Requirements
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The structure of the Maryland State
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Coding & Reporting StructureCODING
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Coding & Reporting StructureRevenue
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Coding & Reporting StructureRevenue
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Coding & Reporting StructureExpendi
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Coding & Reporting StructureObject-
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Coding & Reporting StructureThis pa
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Coding & Reporting StructureCurrent
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Coding & Reporting StructureObject-
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Coding & Reporting StructureClassIn
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Coding & Reporting StructureCapital
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The Assets, Liabilities, and Fund B
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LEAs receive funding from many sour
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Definitions: Revenue & Other Source
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Definitions: Revenue & Other Source
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Definitions: Expenditure AcctExecut
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Definitions: Expenditure Acctcommun
Page 64 and 65: Definitions: Expenditure AcctCatego
Page 66 and 67: Definitions: Expenditure AcctExampl
Page 68 and 69: Definitions: Expenditure Acctcreati
Page 70 and 71: Definitions: Expenditure Acct203122
Page 72 and 73: Definitions: Expenditure Acctbetwee
Page 74 and 75: Definitions: Expenditure Acctshall
Page 77 and 78: The Objects classification is used
Page 79 and 80: Object/Subobject Dimension322 Libra
Page 81 and 82: Object/Subobject Dimension552 Build
Page 83 and 84: BackgroundThe Maryland Public Chart
Page 85 and 86: Maryland’s State Superintendent o
Page 87: Bi-Annual ReportBi-Annual Reporting
Page 90 and 91: Maintenance of Effort78
Page 93 and 94: Non-RecurringCost Waiver RequestIn
Page 95 and 96: SAMPLE83Exhibit B: Non-Recurring Co
Page 97 and 98: Exhibit B: Non-Recurring Cost Waive
Page 99: Exhibit B: Non-Recurring Cost Waive
Page 103 and 104: Appendix AInstructions for Completi
Page 105 and 106: Appendix AThe Annual Financial Repo
Page 107 and 108: Appendix AEncumbrances. They are ap
Page 109 and 110: Appendix AFiling the Consolidated R
Page 111 and 112: Appendix ADecember 31, after the cl
Page 113: Appendix AGENERALFIXED ASSETS8STUDE
Page 119 and 120: Appendix BSection 5-101 of the Educ
Page 121 and 122: Appendix B(Local Unit)ANNUAL BUDGET
Page 123 and 124: Appendix BCategoryANNUAL BUDGET____
Page 125 and 126: Appendix BPOSITION TYPESuperintende
Page 127 and 128: Appendix BANNUAL BUDGETLocal Unit20
Page 129: Appendix CThe Annual Financial Repo
Page 132 and 133: Appendix Cc. provide standard repor
Page 134 and 135: Appendix CThe LEA user must use the
Page 136 and 137: Appendix CPayment GenerationThe Gra
Page 138 and 139: Appendix C2. Grant Included in Indi
Page 141: Supplies and EquipmentAppendix D
Page 144 and 145: Appendix D• it retains its origin
Page 147 and 148: Appendix EFund (revenue) source cod
Page 149 and 150: Appendix EMANDATORY GRANT PROVISION
Page 151: Cost PrinciplesandState-Funded Gran
Page 154 and 155: Appendix FRestricted Award - State
Page 156 and 157: Appendix FIndirect Costs are those:
Page 158 and 159: Appendix F(3) When a grantee uses t
Page 160 and 161: Appendix F(4) are allowable under t
Page 162 and 163: Appendix F(a) the capitalization le
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Appendix F(4) Accounting records, a
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Appendix Fb. Retainer fees supporte
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Financial Rep orting Manualf orMary
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Financial Reporting Manual - Maryland State Department of Education

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