CATEGORICAL PROGRAMS

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1 CATEGORICAL PROGRAMS Categorical programs include grants, entitlements and other financial assistance received by a school district from governmental or other entities. These programs are designed to fund specific activities such as transportation costs or special education costs. All costs charged to categorical programs must comply with the requirements of the program. Note: Please refer to the California School Accounting Manual (CSAM), Procedure 310. D/F refers to whether the resource is a grant or an entitlement. D stands for deferred revenue and represents a grant. F stands for fund balance and represents an entitlement. Characteristics of Categorical Programs Governed by additional laws and regulations Accounting requirements under GASB Additional fiscal management Additional reporting Additional audit reporting May have indefinite life or only last a year or two 9.1 May 2012

2 Sources of Categorical Programs Federal Government: Federal categorical programs may run on the federal fiscal year of October 1 to September 30. Funds are received primarily from the U.S. Department of Education. Federal categorical programs may also come from other federal agencies such as the U.S. Department of Labor. Examples of federal categorical programs include No Child Left Behind Act programs and Individuals with Disabilities Education Act (IDEA) programs. State of California: Examples: Economic Impact Aid (EIA), Special Education and Home to School Transportation. State categorical programs operate on a fiscal year of July 1 to June 30. Pass through federal categorical programs: For pass through grants, the State of California is the recipient organization and the school district is the subrecipient. Pass through categorical programs to California schools primarily flow through the California Department of Education. The State of California receives the grant award and then apportions the funds to school districts. The school districts then submit financial reports to the State of California. Examples of pass through grants include the No Child Left Behind Act Programs, Carl Perkins Act, and Workforce Investment Act. GASB 33 addresses specific revenue recognition policies that are to be used in accounting for categorical funds. Applying the appropriate policy is an extremely important part of the year-end closing process. An LEA should review each project separately and determine the proper entries to close the year. To account for categorical programs properly, an LEA must first determine if the categorical program is a grant or an entitlement. 9.2 May 2012

3 9.3 May 2012 Grant or Entitlement Grant (Deferred Revenue) - A grant is a contribution of funds to an LEA to be used for a specific purpose, activity or facility. In general, expenditure is the prime factor for determining grant eligibility, and revenue is recognized when the expenditure is made. Grants are considered earned when the expenditure is recorded (expended). Recorded as revenue when cash is received. At the end of the year, if revenue received exceeds donor-authorized expenditures, the difference is recorded as deferred revenue. Deferred revenue is revenue that has been received but not yet earned (expended). The total expenditures used in this calculation may not exceed the grant award. If donor-authorized expenditures exceed the total revenues received, the difference is recorded as accounts receivable. A program cannot have accounts receivable and deferred revenue at the same time. Unused grant award (carryover) is the difference between the total grant award and the total donor authorized expenditures for the year. Any unused grant that exceeds the deferred revenue or accounts receivable is not recorded in the books, but is added to the amount of the award for the subsequent year to determine the total grant available. The unused grant award should not be recorded as an accounts receivable because it has not been earned. Examples of grants are: No Child Left Behind Act programs, Carl Perkins programs and Agricultural Vocational Incentive Grants.

4 Entitlement (Fund Balance) - An entitlement is a payment based on an allocation formula. Like grants, entitlements are restricted. Entitlements are considered earned when the entitlement is awarded. The entitlement is recorded as revenue when it is received. The amount of any entitlement, which has not been received by June 30, yet is expected to be received by September 30, should be accrued. At the end of the year, any entitlement funds that have not been expended are recorded as restricted ending balances. This is done because restrictions remain on the use of the revenue from the entitlement; therefore the fund balance for this entitlement must be separated from the fund balance available for general use. Examples of entitlements are: Economic Impact Aid, Transportation, Special Education, and the restricted portion of lottery. The CDE SACS Query website provides a lot of useful information on categorical programs. It is located at The following pages illustrate the accounting transactions necessary to close categorical programs for the fiscal year. 9.4 May 2012

5 Categorical Program Flexibility Education Code Sec provides school districts with the authority to use funding received for a specified list of programs for any educational purpose. This flexibility is available from through A list of programs eligible for this flexibility is included on pages 9.7 to 9.8. Accounting from through for current-year funds for these programs will all be done in the Unrestricted General Fund. Revenue for all flexible programs should be shown in Object SDCOE has created optional resource codes for districts that would like to track these programs separately within the Unrestricted General Fund (see pages 9.7 to 9.8). Please note that districts opting to use ROP funds flexibly should contact the SDCOE ROP office. Districts must ensure they are hitting their ADA cap or have an exit strategy that has been approved by the SDCOE ROP office. If you are using the optional resource codes and want to transfer funds from one of these resources to Resource 0000, you should use Object 8980: Contributions from Unrestricted Revenues. See the following accounting examples. Example 1: The school district is accounting for Instructional Materials Funds in optional resource The district receives $50,000 in suspense DR Cash , CR Suspense ,000 The district then moves the revenue to Resource DR Suspense , CR Instructional Materials , May 2012

6 Example 2: The district wants to transfer the entire Instructional Materials grant to Resource 0000 to use the funds for other purposes. The entry would be as follows: DR Instructional Materials , CR Unrestricted Revenue ,000 Please note that the district can also choose to spend the funds directly out of Resource 0927 and does not need to do a transfer to Resource Example 3: The district received $100,000 in Deferred Maintenance funding in Fund 03 but wants to transfer it to Fund 14 to be spent in that fund. The district received the funds in suspense as follows DR Cash , CR Suspense ,000 The district recognizes the funds in Fund 03 using optional resource DR Suspense , CR Deferred Maintenance ,000 The district transfers the funds to Fund 14 to be spent DR Deferred Maintenance , CR Deferred Maintenance , May 2012

7 9.7 May 2012 Budget Act Items Subject to Categorical Program Flexibility to Budget Act Item Resource FIS Optional Resource Code Program 0800 Categorical Flexibility Class Size Reduction, Grade Nine (Grade 9) Community Day Schools Cal-SAFE Academic and Supportive Services Cal-SAFE Child Care and Development Services Cal-SAFE County Classroom Deferred Maintenance Apportionment Physical Education Teacher Incentive Grants National Board Certification Teacher Incentive Grant Community-Based English Tutoring Regional Occupational Centers and Programs (ROCP) Adult Education School Safety & Violence Prevention, Grades Arts and Music Block Grant California High School Exit Exam (CAHSEE) Intensive Instruction and Services Supplemental School Counseling Program Education Technology: CTAP, SETS, & Supplemental Grants Gifted and Talented Education (GATE) Instructional Materials Realignment, IMFRP (AB 1781) American Indian Early Childhood Education High Priority Schools Grant Program (HPSGP) High Priority Schools: Corrective Action California Peer Assistance & Review Program for Teachers (PAR) Staff Development: Bilingual Teacher Training (BTTP) Certificated Staff Mentoring Program International Baccalaureate (IB) Program: Staff Development and Startup Staff Development: Mathematics and Reading (SB 472) Staff Development: Reading Services for Blind Teachers Staff Development: English Learners Staff Development: Administrator Training

8 9.8 May 2012 Budget Act Items Subject to Categorical Program Flexibility to Budget Act Item Resource *Funding not distributed to LEAs FIS Optional Resource Code Program Student Organizations Vocational Education (California Association of Student Councils) Specialized Secondary Programs County Oversight Williams Pupil Retention Block Grant School Community Violence Prevention Grant Teacher Credentialing Block Grant Professional Development Block Grant Targeted Instructional Improvement Block Grant School and Library Improvement Block Grant Other State: Center for Civic Education Remedial Supplemental Instruction Programs Teacher Dismissal Apportionment Charter School Categorical Block Grant Advanced Placement Fee Waiver Program Oral Health Assessments NA* American Indian Education Centers

9 9.9 May 2012 Contributions from the Unrestricted General Fund The revenue for some programs such as Special Education, Home to School Transportation, and Special Education Transportation, is often insufficient to cover all of the costs incurred by the district. In these cases, the district must do a contribution from the Unrestricted General Fund as shown below. This information is also entered on the CAT Form. Example: The school district needs to transfer $50,000 into Special Education to cover costs that are not supported by the revenue in that resource. The entry would be as follows: DR Unrestricted Revenue , CR Special Education ,000

10 9.10 May 2012 Federal Transferability Under the federal No Child Left Behind Act, school districts can transfer up to 50% of the grant award to other programs. This information is also entered on the CAT Form. Please note that Title I, Part A can only receive funds. In addition, Title V has been removed from this list because the program has been discontinued. Titles available: Title I, Part A: Basic Grants Low Income and Neglected Title II, Part A: Teacher Training and Recruiting Title II, Part D: Enhancing Education Through Technology School districts in Program Improvement can only transfer a maximum of 30% of the grant award. In these cases, transfers are only allowed for improvement activities. School districts in Corrective Action are not eligible for federal transferability. Example: The district received a $20,000 grant for Title II, Part A Teacher Training and Recruiting. The district wishes to transfer 50% ($10,000) to Title I, Part A. The entry would be as follows: DR Title II, Part A Teacher Training and Recruiting , CR Title I, Part A ,000

11 9.11 May 2012 Consolidated Federal Administration School districts have the option to consolidate federal administration costs for the following programs: Title I, Part A: Basic Grants Low Income and Neglected Title I, Part C: Migrant Education Title I, Part D: Neglected and Delinquent Children Title II, Part A: Teacher Training and Recruiting Title II, Part A: Principal Training and Recruiting Title II, Part D: Enhancing Education Through Technology Title III, Part A: Immigrant Title III, Part A: LEP Title IV, Part B: 21 st Century Community Learning Centers The advantage of consolidation is simplified accounting and personal activity timekeeping. Districts will take the following steps: Decide how much to consolidate. The maximum is 2% of the grant amount for Title III, LEP. For the other programs, there is not a specified maximum, but the district must ensure that the amount of administration plus indirect costs do not exceed 15% of the grant amount. Charge administrative costs to Resource 3155 (NCLB Consolidated Administration) throughout the year, with Function 2100 (Supervision of Instruction) Example: Fd Res Func Obj DR NCLB Consolidated Admin DR NCLB Consolidated Admin DR NCLB Consolidated Admin CR NCLB Consolidated Admin ,280 At the end of the year. The undistributed costs in Resource 3155 are distributed to the participating programs using Object 5710 (Transfers of Direct Costs). The district has discretion as to how much to transfer to each program, as long as the

12 9.12 May 2012 amount is within the maximum allowable administrative cost for that program. Example: Fd Res Func Obj DR Title I, Part A DR Title II, Part A DR Title III CR NCLB Consolidated Admin ,280 Federal Timekeeping Requirements: Consolidated administration is considered one cost objective for purposes of federal timekeeping requirements. Therefore, LEAs are not required to maintain personnel activity reports to document the time spent for administrative activities performed exclusively for these programs. Semiannual certification must still be completed. Refer to Procedure 905 in CSAM for more information. For more information on consolidated federal administration, see CSAM Procedure 780.

13 Completing the CAT Form Districts use the CAT Form in the SACS Software to calculate deferred revenue, accounts receivable, accounts payable and/or ending fund balance for each categorical program. There are six separate worksheets in the CAT Form based on the source of funds and the applicable accounting treatment: Deferred Revenue- Federal (see sample) Deferred Revenue- State (see sample) Deferred Revenue- Local Restricted Ending Balance- Federal Restricted Ending Balance- State (see sample) Restricted Ending Balance- Local Instructions for completing the CAT Form are included in the manual downloaded with the SACS software. An online workshop on how to complete the CAT Form is available at: To complete the CAT Form, districts fill in the requested information for the award, revenue received, and expenditures. At the bottom of the CAT Form, the district calculates the deferred revenue, accounts receivable, accounts payable, and/or restricted ending balance. Once the CAT Form has been completed, the applicable entries can be made as shown in the following examples. Note that flexible categorical programs do not need to be shown on the CAT Form because they are unrestricted funds. For the following examples, see the sample CAT Form on pages 9.15 through Example 1: Deferred Revenue. Please note that deferred revenue programs should not have both deferred revenue and accounts receivable DR NCLB Title I, Part A , CR NCLB Title I, Part A , May 2012

14 Example 2: Accounts Receivable DR Lottery Instruct. Materials , CR Lottery Instruct. Materials ,000 Example 3: Accounts Payable DR Special Ed Staff Development , CR Special Ed Staff Development ,000 Example 4: Restricted Ending Balance DR Economic Impact Aid , CR Economic Impact Aid ,000 Example 5: Unused Grant Award The Unused Grant Award calculation on the CAT Form for deferred revenue programs is the difference between the available award and the total expenditures. In some cases, this amount is the same as the deferred revenue (see Example 1 on CAT Form). In other cases, the unused grant award exceeds the deferred revenue (see Example 5a on CAT Form). In these cases, no accounting entry is done for the difference between the deferred revenue and the unused grant award because the funds have not been earned. Instead, this amount will be budgeted as revenue in the subsequent year. In other cases, there is a receivable, but the district did not spend the total available award (see Example 5b on CAT Form). In these cases, the unused grant award will be an amount in excess of the receivable. This unused award cannot be claimed as a receivable because it has not been earned May 2012

15 9.15 May 2012 San Diego County 20XX-XX Unaudited Actuals FEDERAL GRANT AWARDS, REVENUES, AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES FEDERAL PROGRAM NAME NCLB Title I NCLB Title II A NCLB Title II A TOTAL FEDERAL CATALOG NUMBER RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION (if any) Example 1 Example 5a Example 5b AWARD 1. Prior Year Carryover a. Current Year Award 100, , , , b. Transferability (NCLB) 0.00 c. Other Adjustments 0.00 d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 100, , , , Required Matching Funds/Other Total Available Award (sum lines 1, 2d, & 3) 100, , , , REVENUES 5. Revenue Deferred from Prior Year Cash Received in Current Year 100, , , , Contributed Matching Funds Total Available (sum lines 5, 6, & 7) 100, , , , EXPENDITURES 9. Donor-Authorized Expenditures 90, , , , Non Donor-Authorized Expenditures Total Expenditures (lines 9 & 10) 90, , , , Amounts Included in Line 6 above for Prior Year Adjustments Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 10, , (10,000.00) 10, a. Deferred Revenue 10, , , b. Accounts Payable 0.00 c. Accounts Receivable 10, , Unused Grant Award Calculation (line 4 minus line 9) 10, , , , If Carryover is allowed, enter line 14 amount here 10, , , , Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 90, , , , California Dept of Education SACS Financial Reporting Software Form CAT

16 9.16 May 2012 San Diego County STATE PROGRAM NAME 20XX-XX Unaudited Actuals STATE GRANT AWARDS, REVENUES, AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES Special Ed Personnel Staff Development TOTAL RESOURCE CODE 6535 REVENUE OBJECT 8590 LOCAL DESCRIPTION (if any) Example 3 AWARD 1. a. Prior Year Carryover 0.00 b. Restr Bal Transfers (Obj 8997) 0.00 c. Adjusted Prior Year Carryover (sum lines 1a & 1b) a. Current Year Award 10, , b. Block Grant Transfers (Obj 8995) 0.00 c. Cat Flex Transfers (Obj 8998) 0.00 d. Other Adjustments 0.00 e. Adj Curr Yr Award (sum lines 2a through 2d) 10, , Required Matching Funds/Other Total Available Award (sum lines 1c, 2e, & 3) 10, , REVENUES 5. Revenue Deferred from Prior Year Cash Received in Current Year 10, , Contributed Matching Funds Total Available (sum lines 5, 6, & 7) 10, , EXPENDITURES 9. Donor-Authorized Expenditures 7, , Non Donor-Authorized Expenditures Total Expenditures (lines 9 & 10) 7, , Amounts Included in Line 6 above for Prior Year Adjustments Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 3, , a. Deferred Revenue 0.00 b. Accounts Payable 3, , c. Accounts Receivable Unused Grant Award Calculation (line 4 minus line 9) 3, , If Carryover is allowed, enter line 14 amount here Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 7, , California Dept of Education SACS Financial Reporting Software Form CAT

17 9.17 May 2012 San Diego County 20XX-XX Unaudited Actuals STATE AWARDS, REVENUES, AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES Lottery: Instructional STATE PROGRAM NAME Materials Economic Impact Aid TOTAL RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION (if any) Example 2 Example 4 AWARD 1. a. Prior Year Restricted Ending Balance 0.00 b. Restr Bal Transfers (Obj 8997) 0.00 c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) a. Current Year Award 15, , , b. Block Grant Transfers (Obj 8995) 0.00 c. Cat Flex Transfers (Obj 8998) 0.00 d. Other Adjustments 0.00 e. Adj Curr Yr Award (sum lines 2a through 2d) 15, , , Required Matching Funds/Other Total Available Award (sum lines 1c, 2e, & 3) 15, , , REVENUES 5. Cash Received in Current Year 10, , , Amounts Included in Line 5 for Prior Year Adjustments a. Accounts Receivable (line 2e minus lines 5 & 6) 5, , b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 5, , Contributed Matching Funds Total Available (sum lines 5, 7c, & 8) 15, , , EXPENDITURES 10. Donor-Authorized Expenditures 15, , , Non Donor-Authorized Expenditures Total Expenditures (line 10 plus line 11) 15, , , RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) , , California Dept of Education SACS Financial Reporting Software Form CAT

18 9.18 May 2012 Entries in the Subsequent Year In the subsequent year, accounting transactions must be done to reverse or clear the closing entries. Deferred Revenue Step 1: Clear Deferred Revenue. The deferred revenue set up at closing will become a beginning balance in the subsequent year. It is necessary to reverse the deferred revenue so that it will be recognized as current-year revenue DR NCLB Title I, Part A , CR NCLB Title I, Part A ,000 Step 2: Budget Deferred Revenue and an Equal Amount of Expenditures. The deferred revenue must be budgeted so it can be recognized as current-year revenue. In addition, expenditures of an equal amount must be budgeted because an ending balance is not permitted for deferred revenue programs. Accounts Receivable Step 1: Revenue Posted to Suspense by Financial Accounting Financial Accounting posts $7,500 in prior-year Lottery revenue in Suspense. However, the receivable was only $5, DR Suspense , CR Suspense ,500

19 9.19 May 2012 Step 2: Clear Suspense Because the amount deposited into suspense exceeds the receivable, the amount of the receivable is cleared against Object 9202 and the remainder is recognized as currentyear revenue DR Suspense , CR Lottery Instructional Materials , CR Lottery Instructional Materials ,500 Step 3: Clear Accounts Receivable Once 9201 equals 9202 for a resource, the receivable can be cleared as shown below DR Lottery Instructional Materials , CR Lottery Instructional Materials ,000 Accounts Payable The California Department of Education bills the district for grant funding that will not be used. Step 1: Pay Invoice DR Special Ed Staff Development , CR Special Ed Staff Development ,000 Step 2: Clear Payable Once 9510 equals 9511 for a resource, the payable can be cleared as shown below DR Special Ed Staff Development , CR Special Ed Staff Development ,000

20 Restricted Ending Balance The restricted ending balance will become the beginning balance in the subsequent year. Because this revenue has already been recognized at closing, it should not be budgeted in the following year. However, the district can budget additional expenditures to utilize the carryover. Unused Grant Award The unused grant award from the previous year that could not be accounted for in the closing entries should be budgeted in the subsequent year on both the revenue and expenditure side of the budget May 2012

21 Interest Earned on Federal Funds School districts and charter schools are required to calculate and remit the interest earned on federal programs on at least a quarterly basis. The interest should be calculated based on the cash balances of federal program advances, therefore, the cash balances of federal reimbursement programs and school food service funds should not be included in the calculation. In addition, if any interest was earned on non-cde administered programs, the amount of interest should be calculated separately and remitted to the Federal Treasury via the appropriate state or federal agency. Districts may retain up to $100 in interest earned per year for administrative expense across all federal funds. A district cannot reduce or offset federal interest earned during times when the district does not have federal revenue and is using other revenue sources to temporarily cover federal program expenditures. Please note that SELPAs will not be remitting interest to the California Department of Education (CDE) on behalf of school districts for IDEA funds. How to Calculate Interest: The CDE indicates that districts should calculate federal interest based on the daily cash balance. Districts should calculate the interest for all federal resources together to minimize the amount of interest due. To explain, when a resource has a negative balance and it is kept separate then the interest earned is calculated to be zero. In contrast, when a resource with a negative balance is combined with a resource which has a positive balance, then the combined balance is lower. This will cause the interest earned to be lower when calculated on the combined balance. The San Diego County Office of Education has created Excel tools for on-line and off-line districts to assist with calculating interest earned. Tools: On-line: Off-line: Instructions: Excel 2003: Excel 2007: May 2012

22 For off-line districts, if there are many transactions it would be best to download the data from the district s financial system into Microsoft Excel and create a pivot table that summarizes the debits and credits by date. Both of these spreadsheets are based on the methodology used by the San Diego County Treasurer and are designed to take into account scenarios when the daily cash balance is negative. Example On a quarterly basis, the interest from the county treasurer is posted to the unrestricted general fund. For child development and other funds, the interest is posted in each of the funds. In this example a total of $1,000 was earned: $700 for non-federal revenues and $300 for federal revenues. DR CR 03 (01) $1, (01) $1,000 Of the $300 earned on federal revenues, the district will keep $100 and return $200. This entry will move the $200 into Object 9590: Due to Grantor Governments in the unrestricted general fund. DR CR 03 (01) $ (01) $200 When issuing the warrant no expense will be recorded. DR CR 03 (01) $ (01) $200 Districts will need to maintain supporting documentation of the interest calculations and the amounts remitted to provide to the district s auditors at the close of each fiscal year May 2012

23 9.23 May 2012 How to Remit Interest Each district is responsible for remitting interest to CDE on a quarterly basis. CDE has not developed a specific form for remitting interest on federal funds. Once you have calculated your quarterly interest, mail a check with a cover letter that specifies the time period of the interest earned and itemizes the amounts for each federal program by resource to the following address: California Department of Education PO Box Sacramento, CA Attn.: Cashier s Office

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