ADE Director's Communication Memo Form

Memo Number : FIN-06-019

Date Created : 08/19/2005


Co-op Directors

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - Dr. Bobbie Davis, Assistant Commissioner
Categorical Expenditure Report

Regulatory Authority:

Contact Person:
Patty Martin

Phone Number:


As announced in Commissioner’s Memo FIN-06-018, the districts will not be required to submit an expenditure report for Alternate Learning Environment ( ALE), English Language Learners ( ELL), and Professional Development as stated in the Required Reports list (see CM IT-05-009).

Instead, Arkansas Public School Computer Network (APSCN)  will pull the revenue and expenditure data for ALE, ELL, and Professional Development from the Cycle 1 data submission. This data will be used to analyze the uses of ALE, ELL, and Professional Development funding and will be widely published. For each category, including National School Lunch Act (NSLA), the revenues will be pulled by the SOF and expenditures will be pulled by the SOF combined with the following object codes:

Salaries (61000 - 61999)
Benefits (62000 - 62999)
Purchased Services (63000 - 65999)
Supplies (66000 - 66999)
Capital Outlay (not allowed)
Other (68000 - 68999)
Transfers (69320 - 69329)

We recommend the districts review these expenditures prior to submitting Cycle 1 to verify the accuracy of this data.


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