Summary of Changes to CSAM-2008 Edition

301 – Overview of the Standardized Account Code Structure

• Clarified guidance that required and optional account codes are reported to California Department of Education (CDE); locally defined codes must be rolled up by the local educational agency (LEA) when reporting data to CDE

305 – Fund Classification

• Clarified guidance that required and optional account codes are reported to CDE; locally defined codes must be rolled up by the LEA when reporting data to CDE
• Expanded guidance on the appropriate fund(s) to use for charter school reporting
• Added to Fund 49, Capital Project Fund for Blended Component Units, guidance on Mello-Roos tax receipts and proceeds
• Expanded guidance on using Internal Service Funds
• Expanded guidance on Fund 73, Foundation Private-Purpose Trust Fund

310 – Resource (Project/Reporting) Classification

• Clarified guidance that required and optional account codes are reported to CDE; locally defined codes must be rolled up by the LEA when reporting data to CDE
• Added various new resource codes
• Deleted outdated resource codes
• Revised titles of various resource codes
• Added revenue object 8311 to Resource 0000, Unrestricted, and to Resource 2430, Community Day Schools
• Changed Resource 6390, Adult Education Apportionment, from revenue object 8011 to revenue object 8311
• Changed Resource 6285, Community-Based English Tutoring, from revenue designation "D" (deferred revenue) to revenue designation "F" (fund balance)

320 – Goal Classification

• Clarified guidance that required and optional account codes are reported to CDE; locally defined codes must be rolled up by the LEA when reporting data to CDE
• Updated applicable examples to use object codes 5710–5750, Transfers of Direct Costs, rather than object codes 7370–7380, Transfers of Direct Support Costs

325 – Function (Activity) Classification

• Clarified guidance that required and optional account codes are reported to CDE; locally defined codes must be rolled up by the LEA when reporting data to CDE
• Revised title and definition of Function 7210 from "General Administration Cost Transfers" to "Indirect Cost Transfers"
• Added goals 7110–7150, Nonagency, to allowable goals that may be used with Function 2700, School Administration
• Expanded definition of Function 7700, Centralized Data Processing

330 – Object Classification

• Clarified guidance that required and optional account codes are reported to CDE; locally defined codes must be rolled up by the LEA when reporting data to CDE
• Revised label of object codes 1000–7999 from "Expenditures" to "Expenditures and Other Financing Uses"
• Added label of "Expenditures" to object codes 1000–7499
• Revised title of Object 1100 from "Teachers' Salaries" to "Certificated Teachers' Salaries"
• Revised title of Object 2100 from "Instructional Aides' Salaries" to "Classified Instructional Salaries" and clarified in the definition that it includes salaries of noncertificated charter school teachers
• Expanded definition of object codes 3000–3999, Employee Benefits
• Expanded definition of object codes 3401–3402, Health and Welfare Benefits
• Expanded definition of object codes 3601–3602, Workers' Compensation Insurance
• Expanded definition of object codes 3901–3902, Other Benefits
• Expanded definition of Object 5100, Subagreements for Services
• Expanded definition of Object 5200, Travel and Conferences
• Expanded definition of Object 5600, Rentals, Leases, Repairs, and Noncapitalized Improvements
• Revised definition of object codes 5700–5799, Transfers of Direct Costs
• Expanded definition of Object 5800, Professional/Consulting Services and Operating Expenditures
• Expanded definition of Object 6500, Equipment Replacement
• Revised title of Object 7141 from "Other Tuition, Excess Costs, and/or Deficit Payments to School Districts or Charter Schools" to "Other Tuition, Excess Costs, and/or Deficit Payments to Districts or Charter Schools"
• Revised label of object codes 7200–7299 from "Other Transfers Out" to "Interagency Transfers Out"
• Added "(Obsolete as of 2007-08)" to title and definition of Object 7280, Transfers to Charter Schools in Lieu of Property Taxes
• Revised label and definition of object codes 7300–7399 from "Transfers of Indirect/Direct Support Costs" to "Transfers of Indirect Costs"
• Added "(Valid through 2007-08)" to titles and definitions of object codes 7370–7380, Transfers of Direct Support Costs
• Revised title of Object 7651 from "Transfers from Funds of Lapsed/Reorganized LEAs" to "Transfers of Funds from Lapsed/Reorganized LEAs"
• Revised label of object codes 8000–8999 from "Revenues" to "Revenues and Other Financing Sources"
• Added a label of "Revenues" to object codes 8000–8799
• Expanded the definition of Object 8011, Revenue Limit State Aid—Current Year
• Expanded the definition of Object 8015, Charter Schools General Purpose Entitlement—State Aid
• Expanded the definition of Object 8092, PERS Reduction Transfer
• Added Object 8096, Transfers to Charter Schools in Lieu of Property Taxes
• Expanded the definition of Object 8311, Other State Apportionments—Current Year
• Revised label for object codes 8780–8799 from "Other Transfers In" to "Interagency Transfers In"
• Added "(Obsolete as of 2007-08)" to title and definition of Object 8780, Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes
• Revised title of Object 8793 from "Transfers of Apportionments from Joint Powers Agreements (JPAs)" to "Transfers of Apportionments from JPAs"
• Revised the object code range for "Other Financing Sources" from 8900–8979 to 8900–8999
• Revised the object code range for "Interfund Transfers In" from 8910–8929 to 8900–8929
• Expanded the definitions of object codes 8980–8999, Contributions
• Added "(Inactive as of 2004-05)" to Object 8997, Transfers of Restricted Balances
• Updated various code references
• Updated miscellaneous text throughout to clarify guidance

345 – Illustrations Using the Account Code Structure

• Updated information in various examples including resource titles, object titles, and year references

420 – Prepaid Expenditures

• Updated information in various examples including resource codes and year references

425 – Fair Value: Accounting and Reporting for Certain Investments

• Expanded guidance including updating year references in examples
• Added new recap of Object 9111, Fair Value Adjustment to Cash in County Treasury

615 – Expenditures—Coding Examples

• Expanded guidance to include examples for direct-charged costs, transfers of direct costs, and transfers of indirect costs

630 – Technology—Coding Examples

• Updated applicable examples to use Object 5710, Transfers of Direct Costs, rather than Object 7370, Transfers of Direct Support Costs

640 – Transportation—Coding Examples

• Added summer school and extended year to examples of "other miles"
• Clarified guidance that transporting nonseverely disabled students is considered home-to-school transportation (Resource 7230) whether or not transportation is required by their individualized education programs (IEPs)

655 – Employment Separation Costs—Coding Examples

• Added guidance that in very limited circumstances (such as when a federal program is eliminated), and with prior federal approval, abnormal or mass employment separation costs may be allowed as a direct charge to a federal program

710 – Capital Leases

• Updated dates in the examples to more current years

720 – Certificates of Participation

• Updated dates in the examples to more current years

755 – Special Education

• Updated dates in the examples to more current years
• Minor technical fixes to update codes and titles and clarify guidance

775 – Accounting for Internal Service Funds

• Expanded guidance including general guidelines on proper use, effect of postemployment benefits other than pensions, measurement and recognition of expenses and liabilities, and addressing surpluses and deficits

785 – Postemployment Benefits Other Than Pensions (OPEB)

• New procedure that incorporates guidance released February26, 2007, in the letter "New Financial Reporting Requirements for Postemployment Benefits Other Than Pensions"

810 – Charter Schools

• Expanded guidance on reporting charter school financial data, including appropriate use of Fund 01, General/County School Service Fund; Fund 09, Charter Schools Special Revenue Fund; and Fund 62, Charter Schools Enterprise Fund
• Added guidance that Fund 62 expenditures should include functions most descriptive of the activities being performed rather than charging all costs to Function 6000, Enterprise
• Updated various Charter School Alternative Form codes to coordinate with Procedure 330 object code changes

905 – Documenting Salaries and Wages

• Reworked procedure to better present information
• Expanded guidance on cost objectives, including single and multiple cost objectives
• Added additional examples of single and multiple cost objectives
• Added guidance on time documentation for supplemental employment contracts (i.e., positions worked outside employees' regular workday)
• Expanded guidance on time documentation needed for salaries and wages charged to certain unrestricted funding sources, such as an indirect cost activity or a state mandated cost program
• Incorporated guidance formerly located in Procedure 910, Program Cost Accounting, including documenting salaries and wages to a goal; adjusting state costs based on activity work sheets; and cost distributions in lieu of time accounting
• Added cautionary note to sample time documents that samples work well in some situations but others, such as state mandated programs or programs that require identifying direct services to students, may require additional details
• Updated sample personnel activity report to include compensated time off and hours (as well as percent of time) spent on each activity/cost objective
• Added guidance on using a blanket semi annual certification to document multiple employees working on a single cost objective

910 – Program Cost Accounting

• Added External Financial Audit (functions 7190–7191) to central administration costs
• Updated applicable examples to use Object 5710, Transfers of Direct Costs, rather than Object 7370, Transfers of Direct Support Costs
• Moved the majority of "Documenting Salaries and Wages to a Goal" to Procedure 905
• Moved "Distribution of Costs Based on Activity Work Sheets" to Procedure 905
• Moved "Cost Distributions in Lieu of Time Accounting" to Procedure 905
• Minor enhancements to clarify and simplify guidance

915 – Indirect Cost Rate

• Clarified guidance that indirect cost pool generally only includes administrative costs charged to an unrestricted funding source (exception is joint powers agencies, often funded from a single restricted source)
• Expanded guidance on "excluded" costs, such as subagreements for services, capital outlay, and other outgo
• Added guidance that indirect costs not claimed under one award may not be shifted to another award unless specifically authorized by legislation or regulation
• Added food service and adult education to examples of programs that limit recovery of indirect costs
• Expanded guidance concerning administrative cost caps as they relate to the indirect cost process
• Moved to Procedure 615, Expenditure—Coding Examples, examples of transferring administrative costs other than indirect costs
• Expanded various definitions including administrative costs, consistent cost treatment, direct costs, excluded costs, and OMB Circular A-87

Appendix A – Analysis of Salaries

• Updated an Education Code Section number
• Distinguished between coding for Superintendent (credentialed) and Superintendent (not credentialed)

Appendix D – Function Codes for Common Activities

• Minor revisions to clarify examples, including data processing, salary stipend, and staff development and training