ADE Director's Communication Memo Form

Memo Number : COM-06-092

Date Created : 05/04/2006


Co-op Directors
other: Chief Financial Officers; APSCN Coordinators

Type of Memo: Informational
Response Required: No
Section:   Central Administration - Dr. T. Kenneth James, Commissioner
Emergency Financial Coding Changes

Regulatory Authority:

Contact Person:
Bill Goff

Phone Number:


In order to provide more consistent and accurate information to the Legislature and other interested parties, it has become necessary to make some revisions to required codes in the Arkansas School and Educational Cooperative Financial Accounting Manual. The required changes are outlined in Commissioner's Memo, COM-06-088, (effective July 1, 2006,) and are also detailed in the revised version of the Accounting Manual located on the APSCN Web Site.

Commissioner's Memo, COM-06-081, dated May 02, 2006, outlines some areas of current required codes where there has been a lack of conformity and consistency. This Commissioner's Memo points out some inconsistencies and asks that corrections be made in the 2005-2006 school year in order for districts to be in compliance with the current required coding structure.

The Arkansas Department of Education "Rule Governing The Arkansas Financial Accounting and Reporting System, and Annual Training Requirements", Sections 4.04.3 and, require that the Commissioner of Education must declare that an emergency exists if the changes are to be implemented prior to the passing of 90 days from the notification date.

This Commissioner's Memo declares an emergency situation and places these coding changes in effect as outlined in the Commissioner's Memo COM-06-088.


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