ADE Director's Communication Memo Form

Memo Number : FIN-09-015

Date Created : 08/27/2008


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
Non-Cash Transactions

Regulatory Authority:
Ark. Code Ann. § 6-20-402

Contact Person:
Kathleen Crain

Phone Number:


Commissioner’s Memo COM-08-128 dated June 24, 2008, explained the need for districts to post certain “non-cash” transactions. Examples included the value of commodities used in the School Food Service Program and financing proceeds such as post-dated warrants, installment contracts and lease-purchase agreements.

Attached to COM-08-128 was a listing of example journal entries. Examples number one and two dealt with commodities and noted that the Department of Human Services (DHS) would provide the Arkansas Department of Education (ADE) with a listing of amounts distributed to districts during 2007-2008.

That listing has been received and is attached to this memo. It is also posted on the Arkansas Public School Computer Network (APSCN) web site, On the main menu click on REPORTS, then REPORTS in the drop-down menu. From that screen select DISTRICT INFORMATIONAL REPORTS. The report is titled 'USDA Commodities 08.'


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