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Accounting Issues and Coding Examples

Issues and Examples


TEACH Funding

Fund 21 - Special Revenue Trust Fund

Fund 27 - Special Education

Funds 41, 46 and 49 - Capital Projects Funds

Fund 50 - Food Service

Fund 60 - Student Activity Fund

Note: SFS will be issuing updated guidance on Fund 60 and other fiduciary activities after GASB finalizes their implementation guide on GASB 84.

Fund 73 - Employee Benefit Trust Fund


Interdistrict/CESA/CCDEB Transactions

Payroll and Benefits

Purchase or Sale of Property or Services


For questions about this information, contact (608) 267-9114