SACS Minutes, March 2016, Attachment B
This document is Attachment B to the Standardized Account Code Structure (SACS) Forum meeting minutes for March 14, 2016.Adult Education Block Grant (AEBG) SACS Coding Examples
Consortia Fund Administrators
Local educational agencies (LEAs) who are the fund administrator for an adult education consortium and receive Adult Education Block Grant revenue on behalf of their member LEAs should use:
- Resource 6391, Adult Education Block Grant Program and,
- Either Object 8587, Pass-Through Revenues from State Sources (for the pass-through grant model), or Object 8590, All Other State Revenue (for the subagreement for services model), to account for the revenue that will be provided to their member LEAs.
Consortia Members (Subrecipients)
LEAs who are the members in an adult education consortium and receive Adult Education Block Grant revenue from their consortia’s fund administrator (not directly from the state) should use:
- Resource 6391, Adult Education Block Grant Program and,
- Either Object 8590, All Other State Revenue (for the pass-through grant model), or Object 8677, Interagency Services Between LEAs (for the subagreement for services model), to account for the AEBG revenue.
LEAs that receive AEBG directly from the state
Use Resource 6391, Adult Education Block Grant Program, and Object 8590, All Other State Revenue.
Pass-through grant model accounting examples:
| Original Recipient | Subrecipient |
|---|---|
| Receipt of AEBG revenue to be passed through 11-6391-0-0000-0000-8587 |
N/A |
| Pass-through of state revenue
11-6391-0-0000-9200-7211, 2, 3 |
Receipt of passed-through AEBG revenue
11-6391-0-0000-0000-8590 |
| N/A | Expenditure of AEBG funds 11-6391-0-XXXX-XXXX-XXXX |
Subagreements for services model accounting examples:
| Original Recipient | Subrecipient |
|---|---|
| Receipt of AEBG revenue 11-6391-0-0000-0000-8590 |
N/A |
| Payment to subrecipient for subagreement services 11-6391-0-4XXX-XXXX-5100 |
Receipt of payment for subagreement services 11-6391-0-7110-0000-8677 |
| N/A | Expenditures for subagreement services 11-6391-0-7110-XXXX-XXXX |
For further information on whether to use the pass-through grant model or the subagreement for services model when accounting for this grant, LEAs should consult the California School Accounting Manual (CSAM) Procedure 750. Additional guidance can be found in CSAM Procedure 330 under the definition for Object Code 5100, Subagreements for Services.