OCAS Coding– Activity Fund (60)
Frequently Asked Questions and Examples
What are the basic funding codes?
OCAS designates the following codes to the activity fund. Please refer to your OCAS manual.
Fund = 60
Project =801 - 999
Source =1810 - 1890 (Athletics only)
1910 - 1990
Program =801 – 899 (Athletics only)
900
Can monies be transferred from one subaccount (project) to another?
Deposits to or transfers from any account may be authorized by the board of education. The principal must complete complete and sign the Request for Transfer of Activity Fund Monies. The Chief Financial Officer will present it to the school board for approval. An example would be from the outgoing senior class to the incoming freshman class. For instance, when the senior class graduates, it can transfer money to the Class of 2015. This subaccount will follow the Class of 2015 through until graduation. When that class graduates, it can, in turn, transfer the balance to the class of 2019.
What can be coded instructionalwithin the activity fund?
In order to code to function 1000, Instruction, the activity must be Cocurricular. Let’s look at the definitions. Cocurricular activities are school-sponsored activities, under the guidance and supervision of MPS staff. Cocurricular activities are offered as credit classes and supplement the regular instructional program.
Extracurricular activities are all direct and personal services for students for their enjoyment that are managed and operated under the guidance of an adult or staff member. Extracurricular activities are usually not offered for school credit nor required for graduation; are conducted outside school hours, or a time agreed upon by the participants if partly during school hours and approved by the board; and the content of activities is determined primarily by the student participants.
So, ask yourself these questions: Does the student get credit for this? Does the activity provide credit toward graduation? Is the activity conducted during school hours? Is school personnel conducting the activity? Does the activity supplement the teaching process? If so, then uniforms, supplies, trips, instructors, etc., would be coded to Function 51000. But please remember, just because there is a student involved, does not necessarily make it an instructional cost.
Coding Examples:
- Field Trip
The 5th grade class wants to go on a field trip to the zoo. They hold a fundraiser to cover the costs of bus transportation and admission by purchasing items for resale.
The code for the expenditure to purchase the items to sale would be:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. / 60. / XXX. / 3200. / 670. / 900. / 0000. / 000. / XXX
After the fundraiser, they will need to make a deposit of the monies collected. The coding for the revenue would be:
FY / Fund / Project / Source / Program / SiteXX. / 60. / XXX. / 1950 / 900. / XXX
They need to request a bus for the day of the trip. The code of the trip request is divided between mileage and driver cost:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. / 60. / XXX. / 2740. / 623. / 900. / 0000. / 000. / XXX
XX. 60. XXX. 2720. 120. 900. 0000. 801. XXX
Now they need to pay for admission to the zoo. Code as follows:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. / 60. / XXX. / 2199. / 810. / 900. / 0000. / 000. / XXX
B.Dance
The principal wishes to sponsor an end of the year dance for the 6th grade students. You have sufficient balance in the concession account but a small admission will be charged to recoup part of the expenses.
The code for the expenditure to purchase decorations and refreshments would be:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 854. 2199. 682. 900. 0000. 000.XXX
They also would like to hire a disc jockey. The code for his services is:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 854. 2199. 340. 900. 0000. 000.XXX
Once the dance is over, you need to deposit the admission funds. Code as follows:
FY / Fund / Project / Source / Program / SiteXX. 60. 854. 1910. 900. XXX
C.Commissions
As per agreement, the school gets a commission from the school picture sales. Code the revenue received from Ruth Kelly Studio:
FY / Fund / Project / Source / Program / SiteXX. 60. XXX. 1990. 900. XXX
D.Donation
The school received donations from a couple of private individuals and the local PTA to purchase a new marquee for the front of the school. The cost will be $3,600 which includes delivery and installation. Code the revenue and expenditure:
FY / Fund / Project / Source / Program / SiteXX. 60. XXX. 1970. 900 XXX
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. XXX. 4300. 340. 900. 0000. 000. XXX Use the 340 object because you are getting the SERVICE of getting it delivered and installed.
E. Lost Textbook
In November, a 4th grade student lost her math book and her parents had to reimburse the district $56 for the cost of the book. Code the reimbursement:
FY / Fund / Project / Source / Program / SiteXX. 60. 987. 1540. 900. XXX
Over the Christmas break, the student found her math book in the back of her closet. You have copied the cash receipt from your pre-numbered receipt book, received the W9 form and claim form from the parent in order for them to be refunded the $56 they paid in November. Code the requisition to the parent:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 987. 8900. 930. 900. 0000. 000. XXX
F. Local Grant
Your music teacher has been awarded a grant from the Muskogee Education Foundation to purchase a multi-media kit to teach jazz to students in all grades. The total cost of the kit is $340. It includes a teacher’s guide, student booklets, 10 CD’s of music and a video. The district treasurer has already deposited and credited your account for the award and it is ready to be spent. Code the cost of the kit:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 881. 1000. 652. 900. 0000. 000. XXX OR 681.
G.Gifts
Native American students sold chances to win a flat screen tv, the new ipad, and an ipod. They want to purchase clothing for the needy at Christmas. Code the revenue and expenses:
FY / Fund / Project / Source / Program / SiteXX. 60. 935. 1990. 900. XXX
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX 60. 935. 2199. 682. 900. 0000. 000. XXX
H.Dues
FCCLA collects dues from students at the start of each school year. The chapter must also pay dues to the state organization. Code the collections as follows:
FY / Fund / Project / Source / Program / SiteXX. 60. 865. 1970. 900. XXX
The requisition to FCCLA, Inc would be coded:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 865. 2199. 810. 900. 0000. 000. XXX
I. Overnight Trip
Students in the science club have been successfully working all year to raise funds for an overnight trip to two museums and then Frontier City Amusement Park in Oklahoma City. The bus request form should be coded:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX 60. 959. 2720. 440. 900. 0000. 000. XXX.
Lodging expenses for one night at the Best Western is coded:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 959. 2720. 515. 900. 0000. 000. XXX.
While the hotel provides a continental breakfast, the students have raised enough money to pay for their remaining meals. The code is:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX 60. 959. 2720. 516. 900. 0000. 000. XXX.
The group will be taking purchase order with them to handle the admission costs. Code the requisitions as follows:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 959. 2199. 810. 900. 0000. 000. XXX.
J. Yearbook
The school has a new principal and he wants to put out an elementary yearbook this year. Students have begun pre-paying for their yearbooks. Code the revenue:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 996. 1990. 000. 900. 0000. 000. XXX
It’s time to pay the yearbook/printing company for its services. How did you code the po? Hopefully, like this:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 996. 2530. 550. 900. 0000. 000. XXX
K. Book Fair
The librarian at your school is having a Book Fair to raise money for books and other media she would like to purchase for the library.
Code the start-up cash:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 919. 5200. 950. 900. 0000. 000. XXX
Code the purchase of books to resale:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 919. 3200. 670. 900. 0000. 000. XXX
Revenue from sale of books, etc at the book fair is coded:
FY / Fund / Project / Source / Program / SiteXX. 60. 919. 1950. 900. XXX
Code the return of start-up cash:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 919. 5200. 950. 900. 0000. 000. XXX
(NOTE: You must break-out the start-up cash in your deposit because it is not revenue. Please code it back to this expenditure code. This code should have a zero balance by the end of the fundraiser.)
The book fair was a huge success and the librarian already has a long list of popular fiction books she wants. Code the requisition:
FY / Fund / Project / Function / Object / Program / Subject / Job / SiteXX. 60. 919. 2199. 641. 900. 0000. 000. XXX
9/9/2018