Financial Reporting Manual - Maryland State Department of Education

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Maryland State Department of EducationNancy S. GrasmickSecretary‐Treasurer of the BoardState Superintendent of SchoolsJohn E. SmeallieDeputy State Superintendent for AdministrationRonald A. PeifferDeputy State Superintendent for Academic PolicyStephen A. BrooksAssistant State Superintendent for Business ServicesMaryland State Board of EducationJames H. DeGraffenreidt, Jr., PresidentBlair Ewing, Vice PresidentDunbar BrooksCharlene M. DukesMary Kay FinanRosa M. GarciaRichard L. GoodallKarabelle PizzigatiDonna H. StatonIvan C. A. WalksKate WalshD. Derek Wu,Student MemberState of MarylandMartin O’MalleyGovernorThe Maryland State Department of Education does not discriminate on the basis of race, color, sex,age, national origin, sexual orientation, religion, or disability in matters affecting employment orin providing access to programs. For inquiries related to Department policy, please contact:Equity Assurance and Compliance BranchMaryland State Department of Education200 W. Baltimore Street—6th FloorBaltimore, Maryland 21201–2595410.767.0433 (voice)410.767.0431 (fax)410.333.6442 (TTY/TDD)
Financial Reporting ManualforMaryland Public SchoolsMaryland State Department of EducationNancy S. Grasmick State Education Building200 West Baltimore StreetBaltimore, Maryland 21201410.767.0100www.marylandpublicschools.org
Page 4 and 5: ~ Note ~The following acronyms and
Page 7: Table of Contents - AppendicesSUBJE
Page 10 and 11: Introductionconcluded that school-b
Page 13 and 14: In 1979, the National Council onGov
Page 15: (2) Investment Trust Fund - A fund
Page 18 and 19: Accounting & Reporting Requirements
Page 21 and 22: The structure of the Maryland State
Page 23 and 24: Coding & Reporting StructureCODING
Page 25 and 26: Coding & Reporting StructureRevenue
Page 27 and 28: Coding & Reporting StructureRevenue
Page 29 and 30: Coding & Reporting StructureExpendi
Page 31 and 32: Coding & Reporting StructureObject-
Page 33 and 34: Coding & Reporting StructureThis pa
Page 35 and 36: Coding & Reporting StructureCurrent
Page 39 and 40: Coding & Reporting StructureObject-
Page 41 and 42: Coding & Reporting StructureClassIn
Page 45 and 46: Coding & Reporting StructureCapital
Page 47: Coding & Reporting StructureCurrent
Page 51 and 52: 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
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Definitions: Expenditure AcctCatego
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Definitions: Expenditure AcctExampl
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Definitions: Expenditure Acctcreati
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Definitions: Expenditure Acct203122
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Definitions: Expenditure Acctbetwee
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Definitions: Expenditure Acctshall
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The Objects classification is used
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Object/Subobject Dimension322 Libra
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Object/Subobject Dimension552 Build
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BackgroundThe Maryland Public Chart
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Maryland’s State Superintendent o
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Bi-Annual ReportBi-Annual Reporting
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Maintenance of Effort78
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Non-RecurringCost Waiver RequestIn
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SAMPLE83Exhibit B: Non-Recurring Co
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Exhibit B: Non-Recurring Cost Waive
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Exhibit B: Non-Recurring Cost Waive
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Appendix AInstructions for Completi
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Appendix AThe Annual Financial Repo
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Appendix AEncumbrances. They are ap
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Appendix AFiling the Consolidated R
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Appendix ADecember 31, after the cl
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Appendix AGENERALFIXED ASSETS8STUDE
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Appendix AConsolidated Annual Repor
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Appendix BSection 5-101 of the Educ
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Appendix B(Local Unit)ANNUAL BUDGET
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Appendix BCategoryANNUAL BUDGET____
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Appendix BPOSITION TYPESuperintende
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Appendix BANNUAL BUDGETLocal Unit20
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Appendix CThe Annual Financial Repo
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Appendix Cc. provide standard repor
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Appendix CThe LEA user must use the
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Appendix CPayment GenerationThe Gra
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Appendix C2. Grant Included in Indi
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Supplies and EquipmentAppendix D
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Appendix D• it retains its origin
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Appendix EFund (revenue) source cod
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Appendix EMANDATORY GRANT PROVISION
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Cost PrinciplesandState-Funded Gran
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Appendix FRestricted Award - State
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Appendix FIndirect Costs are those:
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Appendix F(3) When a grantee uses t
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Appendix F(4) are allowable under t
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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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