ADE Director's Communication Memo Form

Memo Number : COM-07-096

Date Created : 03/28/2007


Co-op Directors
other: District Business/Financial Officers

Type of Memo: Regulatory
Response Required: No
Section:   APSCN - Bill Goff, Director
Financial Coding and Reporting of Athletic Expenditures

Regulatory Authority:
Ark. Code Ann. §§ 6-20-2002 & 6-20-2003 (as amended by Act 255 of 2007)

Contact Person:
Kathleen Crain

Phone Number:


State Board of Education Rules Governing the Arkansas Financial Accounting and Reporting System, and Annual Training Requirements were adopted August 2005 and can be found on the Arkansas Department of Education (ADE) web page at Section 3.12 of these rules define Interschool Athletic Programs as: “Any athletics program which is organized primarily for the purpose of competing with other schools, public or private; or any athletic program which is subject to regulation by the Arkansas Activities Association (AAA).” A complete listing of AAA regulated athletic programs can be found on the AAA web site at Athletic programs regulated by AAA include spirit teams such as cheerleaders, drill teams, dance teams, etc. Those programs listed as non-athletic on the AAA web site are not included in the definition of Interschool Athletic Programs.

No financial coding changes relating to athletic expenditures are necessary for 2007-2008. HOWEVER, the attached Microsoft Word document contains information reminding districts of currect financial coding requirements for athletic expenditures. Please review this document carefully.

It is imperative that school districts comply with the financial coding requirements regarding athletic expenditures or risk consequences ranging from audit exceptions to being placed in fiscal distress.


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