ADE Director's Communication Memo Form

Memo Number : FIN-09-031

Date Created : 10/28/2008


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
New Coding for Categorical Fund Transfers

Regulatory Authority:

Contact Person:
Kathleen Crain

Phone Number:


Arkansas Department of Education (ADE) Rule on Governing the Distribution of Student Special Needs Funding and the Determination of Allowable Expenditures of the Funds, dated September 2007, Section 8.01 reads as follows:

“After having provided programs designed to meet the needs of students in the respective categorical funding areas, a school district may transfer and expend funds on any of the special needs categories allowed for in this Rule.”

Therefore, the following program codes have been added to the Arkansas School and Educational Service Cooperative Financial Accounting Manual in order to track the transfer of money between the funds. The codes are for transferring funds between other categorical funds only. Using the codes is recommended for FY09, and required for FY10.

017 - Transfer to NSLA, Categorical Fund
018 - Transfer to ALE Categorical Fund
019 - Transfer to ELL Categorical Fund
020 - Transfer to Professional Development Categorical Fund

Questions may be addressed to Kathleen Crain: or 501-682-4887.


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