May a district add account codes, other than projects 8000-9999, locally if they are not otherwise assigned in the UFA manual chart of accounts?
Districts may assign local coding, unless disallowed by the Department, following these basic business rules:
- If a subheader is defined and there are unassigned numbers under that subheader, the district or AEA may assign locally detail that is a subset of that subheader as long as there is not a more appropriate code already assigned for that activity.
- If a subheader is not defined, the district or AEA may not assign locally a header, a subheader, or detail.
- If greater detail is needed locally for a single assigned code, the district or AEA would use a district-defined dimension for the additional detail rather than splitting the assigned code into multiple numbers.
- State or federal funding source codes or project codes shall not be assigned locally.
- The state could assign a code that was previously unassigned in a location that the district has used and the district will need to crosswalk its item to a different unassigned number.