ADE Director's Communication Memo Form

Memo Number : COM-06-005

Date Created : 07/26/2005


Co-op Directors
other: School Business Officers; SIS Coordinators

Type of Memo: Informational
Response Required: No
Section:   Central Administration - Dr. Donald M. Stewart, Deputy Commissioner
Legal Balance and Categorical Funds

Regulatory Authority:

Contact Person:
Kathleen Crain

Phone Number:


Commissioner’s Memo FIN-05-044 dated June 27, 2005, explained the need to segregate the balances left in the four categorical Student Special Needs funds from the legal balance reported in Cycle 1. In order to do this, Cycle 1 will include a “Categorical Fund Report” for each of the following:

National School Lunch Act (SOF 281)
Alternative Learning Environments (SOF 275)
English Language Learners (SOF 276)
Professional Development (SOF 223)

The Legal Balance Report in Cycle 1 will include the total balances in the Teacher Salary Fund (fund 1), the Operating Fund (fund 2) and the Debt Service Fund (fund 4). There will be a comment on the legal balance report explaining the restricted status of the four categorical Student Special Needs funds.


Back to the Customer List

Copyright © 1997 Arkansas Department of Education. All rights reserved.
Department of Education Home Page