Financial Accounting Manual

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Table of Contents
Section 1 - Introduction
Chapter 1 - Introduction 1.1.1
WTCS Fiscal Management 1.1.1
Inquiries 1.1.2
Chapter 2 - Accounting Principles 1.2.1
Legal Compliance and Financial Operations 1.2.1
Conflicts Between Accounting Principles and Legal Provisions 1.2.1
The Budget and Budgetary Accounting 1.2.1
The Accounting System 1.2.1
Accruals 1.2.1
Fund Accounting 1.2.2
Financial Reporting 1.2.2
Designation for Operations 1.2.2
Section 2 - Uniform Financial Fund Accounting System (UFFAS)
Chapter 1 - Uniform Financial Fund Accounting System (UFFAS) 2.1.1
Introduction 2.1.1
Standard Requirements 2.1.1
Operational Reports 2.1.1
Report Detail 2.1.1
Inquiries 2.1.2
Chapter 2 - Account Structure 2.2.1
Chapter 3 - Fund Type / Account Group 2.3.1
Governmental Fund Category 2.3.1
Proprietary Fund Category 2.3.2
Fiduciary Fund Category 2.3.2
Account Groups 2.3.2
Chapter 4 - Cost Center 2.4.1
Instructional Area 2.4.1

Agriculture 2.4.1
Business 2.4.1
Graphics and Applied Arts 2.4.1
Home Economics 2.4.1
Industrial 2.4.2
Service and Health Occupations 2.4.2
Technical 2.4.2
Television 2.4.2
General Education 2.4.2
Non-Instructional Area 2.4.2
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Technical Assistance 2.4.2
Academic Administration 2.4.3
Instructional Resources 2.4.3
Student Services 2.4.4
General Institutional 2.4.4
Physical Plant 2.4.5
Auxiliary Services 2.4.5
Public Service 2.4.5
Unassignable 2.4.5
Chapter 5 - Classification 2.5.1.1
Sub-Chapter 1 - Object Group of Accounts 2.5.1.1
Sub-Chapter 2 - Balance Sheet Accounts 2.5.2.1
Assets 2.5.2.1
Current Assets 2.5.2.1
Noncurrent Assets 2.5.2.2
Fixed Assets 2.5.2.2
General Long-Term Debt Account Group Assets 2.5.2.3
Liabilities 2.5.2.3

Current Liabilities 2.5.2.3
Noncurrent Liabilities 2.5.2.3
General Long-Term Debt Account Group Liabilities 2.5.2.4
Fund Equity 2.5.2.4
Fund Balance 2.5.2.4
Sub-Chapter 3 - Revenues 2.5.3.1
Local Government 2.5.3.1
State Aids 2.5.3.1
Statutory Program Fees 2.5.3.1
Material Fees 2.5.3.1
Other Student Fees / Charges 2.5.3.2
Institutional Revenue 2.5.3.2
Federal Revenue 2.5.3.3
Sub-Chapter 4 - Expenditures 2.5.4.1
Salaries / Wages 2.5.4.1
Positions Requiring Certification 2.5.4.1
Positions Not Requiring Certification 2.5.4.3
Fringe Benefits 2.5.4.5
Current Expense 2.5.4.6
Resale 2.5.4.8
Capital Outlay 2.5.4.8
Debt Service 2.5.4.8
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Sub-Chapter 5 - Other Resources 2.5.5.1
Other Resources 2.5.5.1
Sub-Chapter 6 - Other Uses 2.5.6.1
Other Uses 2.5.6.1
Chapter 6 - Function 2.6.1
No Assigned Function 2.6.1

Instruction 2.6.1
Instructional Resources 2.6.1
Student Services 2.6.1
General Institutional Expense 2.6.1
Physical Plant 2.6.2
Auxiliary Services 2.6.2
Public Service 2.6.2
Chapter 7 - Data Element Relationships 2.7.1
Chapter 8 - Accounting Guidelines 2.8.1.1
Sub-Chapter 1 - Accounting Guidelines 2.8.1.1
Audio-Visual Aids - Capitalization 2.8.1.1
Capital Donations 2.8.1.1
Computer Software - Capitalization 2.8.1.1
Capitalization 2.8.1.1
Contracted Services 2.8.1.1
Curriculum Development 2.8.1.2
Debt Refinancing 2.8.1.2
Debt Service Funds Expenditures - Budget and Reporting 2.8.1.2
Debt Service Repayment Period 2.8.1.2
Deferred Student Fee Accounting 2.8.1.2
Excess / Deficit Fund Balances 2.8.1.2
Excess Property 2.8.1.3
Interest Income Distribution 2.8.1.3
Investment and External Investment Pools Accounting 2.8.1.3
Grant Funded Student Fees 2.8.1.3
Inter-fund Borrowing 2.8.1.4
Long-Term Operational Borrowing 2.8.1.4
Municipal Mutual Insurance Reserves Capitalization 2.8.1.4
Property Tax Distribution 2.8.1.4
Property Tax Revenue Recognition 2.8.1.4

Real Property Tax Refunds 2.8.1.4
Software Acquisition / Internal Development 2.8.1.5
WTCS Microsoft Contract (effective 8/1/03) 2.8.1.6
Enterprise Resource Planning (ERP) Contracts 2.8.1.6
Student Financial Assistance 2.8.1.6
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Sub-Chapter 2 - Terminology 2.8.2.1
Accrual Basis 2.8.2.1
Accrued Expenses 2.8.2.1
Accrued Liabilities 2.8.2.1
Accrued Revenue 2.8.2.1
Agency Fund 2.8.2.1
Amount Available in Debt Service Fund 2.8.2.1
Amount to be Provided for Retirement of General Long-Term Debt 2.8.2.1
Capital Outlay 2.8.2.1
Capital Program 2.8.2.1
Cost Allocation Report 2.8.2.1
Cost Center 2.8.2.1
Current Expenditures per Student 2.8.2.1
Current Loans 2.8.2.2
Debt Limit 2.8.2.2
Endowment Fund 2.8.2.2
Equalized Valuation 2.8.2.2
Equipment 2.8.2.2
Equipment - Fixed 2.8.2.2
Equipment - Movable 2.8.2.2
Fees 2.8.2.2
Financial and Compliance Audit 2.8.2.2
Formal Budgetary Integration 2.8.2.2

Function 2.8.2.3
Gross Bonded Debt 2.8.2.3
Maintenance of Plant 2.8.2.3
Minor Equipment 2.8.2.3
Operational Budget 2.8.2.3
Operational Mill Rate 2.8.2.3
Overhead Cost 2.8.2.3
Overlapping Debt 2.8.2.3
Remodeling 2.8.2.3
Repairs 2.8.2.3
Replacement of Equipment 2.8.2.3
Reserve 2.8.2.3
Set 2.8.2.4
Short-Term Debt 2.8.2.4
Special Audit 2.8.2.4
State Aid 2.8.2.4
Student Activities 2.8.2.4
Supplies and Materials 2.8.2.4
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Sub-Chapter 3 - Material Fees 2.8.3.1
Statutory Requirement 2.8.3.1
Material Fee Expenditure Definition 2.8.3.1
FAM Definitions 2.8.3.1
Administrative Rule Definitions 2.8.3.1
Methodology 2.8.3.2
Problem Areas 2.8.3.2
Miscellaneous 2.8.3.3
Sub-Chapter 4 - Joint Enterprise / Instructional, Enterprise, Internal Service
Accounting, and Fiduciary Operations 2.8.4.1

Joint Program / Enterprise Operations 2.8.4.1
Definition 2.8.4.1
Examples 2.8.4.1
Accounting Treatment 2.8.4.1
Enterprise Operations 2.8.4.2
Definition 2.8.4.2
Examples 2.8.4.3
Accounting Treatment 2.8.4.3
Internal Service Type Activity 2.8.4.4
Definition 2.8.4.4
Examples 2.8.4.4
Accounting Treatment 2.8.4.4
Fiduciary Operations 2.8.4.5
Section 3 - Annual Budget
Chapter 1 - Annual Budget 3.1.1
Introduction 3.1.1
Organization of Document 3.1.1
Legal Requirements for District Budgets 3.1.1
Inquiries 3.1.3
Chapter 2 - Budget Document 3.2.1.1
Sub-Chapter 1 - Budget Document Format 3.2.1.1
Budget Document Criteria 3.2.1.1
Criteria 1 - Policy Document Section 3.2.1.1
Criteria 2 - Financial Plan Section 3.2.1.3
Criteria 3 - Operations Guide Section 3.2.1.4
Criteria 4 - Communications Device Section 3.2.1.4
Description of Functional Units 3.2.1.6
Expenditures 3.2.1.6
Revenues 3.2.1.7
Basis of Accounting 3.2.1.8

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Basis of Budgeting 3.2.1.8
Sub-Chapter 2 - Sample Statement and Schedules 3.2.2.1
Pro-Forma Balance Sheet 3.2.2.2
Budgetary Statements of Resources, Uses and Changes in Fund Balance 3.2.2.3
General Fund 3.2.2.4
Special Revenue Fund 3.2.2.5
Capital Projects Fund 3.2.2.6
Debt Service Fund 3.2.2.7
Enterprise Fund 3.2.2.8
Internal Service Fund 3.2.2.9
Trust and Agency Fund 3.2.2.10
Budgeted Expenditures by Object Level 3.2.2.11
Schedule of Long-Term Obligations 3.2.2.12
Combined Schedule of Long-Term Obligations 3.2.2.12
Position Summary - FTE Basis 3.2.2.13
Combined Fund Summary 3.2.2.14
Equalized Valuations and Mill Rates 3.2.2.15
Debt Limit 3.2.2.16
Chapter 3 - Budget Adoption 3.3.1
Legal Notice 3.3.1
Budget Adoption 3.3.1
Notice of Public Hearing 3.3.2
Notice of Public Hearing – Budget Summary – General Fund 3.3.3
Chapter 4 - General Requirements 3.4.1
Contingencies 3.4.1
Reservations / Designations 3.4.1
Tax Levy 3.4.1
Chapter 5 - Budget Modification 3.5.1

Budget Modification 3.5.1
System Office Reporting 3.5.1
Budget Modification (Sample) 3.5.2
Section 4 - The Financial and Single Audit
Chapter 1 - Financial Audits 4.1.1
Purpose and Description 4.1.1
Major Accounting Policies 4.1.1
Procurement of Audit Services 4.1.1
The Audit 4.1.2
Engagement Letters 4.1.2
Representation Letters 4.1.3
Attorney Letters 4.1.3
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Auditor's Report 4.1.3
Submission Requirements 4.1.3
The Audited Financial Report (AFR) 4.1.5
Table of Contents 4.1.5
Transmittal Letter 4.1.5
Management Discussion and Analysis 4.1.5
Financial Section 4.1.5
Auditor’s Report 4.1.5
General Purpose Financial Statements 4.1.6
Notes 4.1.6
Required Supplemental Information 4.1.7
Other Supplemental Information 4.1.8
Federal And State Assistance Section 4.1.8
Auditor’s Report(s) 4.1.9
Schedule of Expenditures of Federal and State Awards 4.1.9
Auditor’s Report on Internal Control 4.1.9

Auditor’s Report on Compliance 4.1.9
Schedule of Findings and Questioned Costs 4.1.9
Statistical Section 4.1.11
Internal Control 4.1.11
The Management Letter 4.1.12
Working Papers 4.1.12
Retention of Working Papers 4.1.12
Sample Engagement Letter 4.1.13
Chapter 2 - Single Audits 4.2.1
Background 4.2.1
The Single Audit 4.2.1
Sample Schedules 4.2.5
Schedule of Expenditures of Federal and State Awards 4.2.5
Schedule of Findings and Questioned Costs 4.2.6
Summary Schedule of Prior Audit Findings 4.2.7
Schedule of Expenditures of Federal and State Awards – Federal Awards 4.2.8
Schedule of Expenditures of Federal and State Awards – State Awards 4.2.9
Schedule of Findings and Questioned Costs 4.2.10
Schedule of Prior Year(s) Findings and Questioned Costs 4.2.12
Management Decision 4.2.13
Federal Agency 4.2.13
Pass Through Agencies 4.2.13
District Responsibilities as a Subrecipient Grantor 4.2.13
Primary Recipient Monitoring Responsibilities 4.2.14
Chapter 3 - Cost Allocation Report Reconciliation 4.3.1
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Format 4.3.1
Chapter 4 - Audit Reference Materials 4.4.1
Chapter 5 - Remuneration Standards for Federal and State Projects 4.5.1

Standards for Allowable Compensation 4.5.1
Required Support Documentation 4.5.1
Section 5 - Cost Allocation Report
Chapter 1 - Instructions - Cost Allocation Report 5.1.1
VE-CA-1 Budget / Expenditure Summary 5.1.1.1
VE-CA-2 Staff and Expenditure Re-Cap 5.1.2.1
VE-CA-3 Functional Cost Allocation 5.1.3.1
VE-CA-4 Divisional Cost Allocation 5.1.4.1
Distribution for Each Schedule VE-CA-4 5.1.4.1
VE-CA-5 Divisional Summary 5.1.5.1
VE-CA-6 Allocation Bases 5.1.6.1
Basis A 5.1.6.1
Basis B – Madison and Milwaukee only 5.1.6.1
Basis C 5.1.6.1
VE-CA-7 Revenue Summary 5.1.7.1
VE-CA-8 Non-Resident Tuition (Deleted) 5.1.8.1
VE-CA-9 Cost Allocation Summary 5.1.9.1
VE-CA-9 Supplement 5.1.9.2
Chapter 2 - Schedules
VE-CA-1 5.2.1.1
VE-CA 2 5.2.2.1
VE-CA-3 5.2.3.1
VE-CA-4 5.2.4.1
VE-CA-5 5.2.5.1
VE-CA-6 5.2.6.1
VE-CA-7 5.2.7.1
VE-CA-8 (No Schedule) 5.2.8.1
VE-CA-9 5.2.9.1
VE-CA-9 - Supplement 5.2.9.2
Chapter 3 – Staff Accounting Reconciliation 5.3.1

reconciliation requirement eliminated effective with FY 2003-04 reporting 5.3.1
Chapter 4 - IPEDs Reporting 5.4.1
Financial 5.4.1
General Information 5.4.1
Part A – Statement of Net Assets 5.4.2
Current Assets 5.4.2
Total Current Assets 5.4.2
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Noncurrent Assets 5.4.2
Capital Assets 5.4.2
Accumulated Depreciation 5.4.2
Other Noncurrent Assets 5.4.2
Total Noncurrent Assets 5.4.2
Total Assets 5.4.2
Total Assets 5.4.2
Current Liabilities 5.4.2
Long-Term Debt, Current Portion 5.4.2
Other Current Liabilities 5.4.2
Total Current Liabilities 5.4.2
Noncurrent Liabilities 5.4.2
Long-Term Debt 5.4.2
Other Noncurrent Liabilities 5.4.2
Total Noncurrent Liabilities 5.4.3
Total Liabilities 5.4.3
Total Liabilities 5.4.3
Net Assets 5.4.3
Invested in Capital Assets 5.4.3
Restricted – Expendable 5.4.3
Restricted – Nonexpendable 5.4.3

Unrestricted 5.4.3
Total Net Assets 5.4.3
Plant, Property and Equipment 5.4.3
Land and Land Improvement 5.4.4
Infrastructure 5.4.4
Buildings 5.4.4
Equipment 5.4.4
Art and Library Collections 5.4.4
Property Obtained Under Capital Leases 5.4.4
Construction in Progress 5.4.4
Accumulated Depreciation 5.4.4
Part B – Revenue and Other Additions 5.4.4
Operating Revenues 5.4.5
Tuition & Fees 5.4.5
Federal Operating Grants and Contracts 5.4.5
State Operating Grants and Contracts 5.4.5
Local/Private Operating Grants and Contracts 5.4.5
Sales and Services of Auxiliary Enterprises 5.4.5
Sales and Services of Hospitals 5.4.5
Independent Operations 5.4.5
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Other Sources 5.4.5
Total Operating Revenue 5.4.5
Nonoperating Revenues 5.4.5
Federal Appropriations 5.4.5
State Appropriations 5.4.5
Local Appropriations, Education District Taxes & Similar Support 5.4.5
Federal Nonoperating Grants 5.4.6
State Nonoperating Grants 5.4.6

Local Nonoperating Grants 5.4.6
Gifts, Including Contributions from Affiliated Organizations 5.4.6
Investment Income 5.4.6
Other Nonoperating Income 5.4.6
Total Nonoperating Revenue 5.4.6
Other Revenues and Additions 5.4.6
Capital Appropriations 5.4.6
Capital Grants & Gifts 5.4.6
Additions to Permanent Endowments 5.4.6
Other Revenues & Additions 5.4.6
Total Other Revenues and Additions 5.4.7
Total All Revenues and Other Additions 5.4.7
Part C – Expenses and Other Deductions 5.4.7
Operating Expenses 5.4.7
Instruction 5.4.7
Research 5.4.7
Public Service 5.4.7
Academic Support 5.4.7
Student Services 5.4.7
Institutional Support 5.4.7
Operation & Maintenance of Plant 5.4.8
Depreciation 5.4.8
Scholarships and Fellowships Expenses 5.4.8
Auxiliary Enterprises 5.4.8
Hospital Services 5.4.8
Independent Operations 5.4.8
Other Expenses & Deductions 5.4.8
Total Operating Expenses 5.4.8
Nonoperating Expenses & Deductions 5.4.8
Interest 5.4.8

Other Nonoperating Expenses & Deductions 5.4.8
Total Nonoperating Expenses & Deductions 5.4.8
Total Expenses & Deductions 5.4.8
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Part D – Summary of Changes in Net Assets 5.4.9
Total Revenues & Other Additions 5.4.9
Total Expenses & Deductions 5.4.9
Increase in Net Assets During Year 5.4.9
Net Assets Beginning of Year 5.4.9
Adjustments to Beginning Net Assets 5.4.9
Net Assets End of Year 5.4.9
Part E – Scholarships and Fellowships 5.4.9
Gross Scholarships and Fellowships 5.4.9
Pell Grants 5.4.9
Other Federal Funds 5.4.9
Grants by State Government 5.4.9
Grants by Local Government 5.4.9
Institutional Grants from Restricted Sources 5.4.9
Institutional Grants from Unrestricted Resources 5.4.9
Total Gross Scholarships and Fellowships 5.4.10
Discounts and Allowances 5.4.10
Discounts & Allowances Applied to Tuition & Fees 5.4.10
Discounts & Allowances Applied to Sales & Services of
Auxilliary Enterprises 5.4.10
Total Discounts & Allowances 5.4.10
Net Scholarships and Fellowships Expenses After Deducting
Discounts & Allowances 5.4.10
Part F – Component Units – FASB Standards 5.4.10
Only used for component units reported under FASB standards

Part G – Component Units – GASB Standards 5.4.10
Statement of Net Assets 5.4.11
Total Current Assets 5.4.11
Total Non-Current Assets 5.4.11
Total Assets 5.4.11
Total Current Liabilities 5.4.11
Total Non-Current Liabilities 5.4.11
Total Liabilities 5.4.11
Invested in Capital Assets 5.4.11
Restricted – Expendable 5.4.11
Restricted – Nonexpendable 5.4.11
Unrestricted 5.4.11
Total Net Assets 5.4.11
Statement of Revenues, Expenses and Changes in Net Assets 5.4.11
Total Operating Revenues 5.4.11
Total Operating Expenses 5.4.11
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Expenses Paid to Institution 5.4.11
Net Operating Revenues (Expenses) 5.4.11
Total Nonoperating Revenue 5.4.11
Total Nonoperating Expenses 5.4.12
Net Income Before Other Revenues, Expenses, Gains or Loses 5.4.12
Total Other Additions & Deductions 5.4.12
Change in Net Assets 5.4.12
Net Assets – Beginning of Year 5.4.12
Adjustments to Beginning Net Assets 5.4.12
Net Assets - End of Year 5.4.12
Part H – Details of Endowment Assets 5.4.12
Value of Endowment Assets at Beginning of Fiscal Year 5.4.12

Value of Endowment Assets at End of Fiscal Year 5.4.12

Part I – Section not used 5.4.12
Part J – Revenue Data for Bureau of Census 5.4.12
Tuition and Fees 5.4.13
Sales and Services 5.4.13
Federal Grants/Contracts 5.4.13
State Appropriations 5.4.13
State Grants and Contracts 5.4.13
Local Appropriations 5.4.13
Local Government Grants/Contracts 5.4.13
Receipts from Property and Non-Property Taxes 5.4.13
Gifts and Private Grants 5.4.13
Interest Earnings 5.4.13
Dividend Earnings 5.4.13
Realized Capital Gains 5.4.13
Part K – Expenditure Data for Bureau of Census 5.4.14
Salaries and Wages 5.4.14
Employee Benefits 5.4.14
Payment to State Retirement Funds 5.4.14
Current Expenditures Other Than Salaries 5.4.14
Construction 5.4.15
Equipment Purchases 5.4.15
Land Purchases 5.4.15
Interest on Debt 5.4.15
Scholarships/Fellowships 5.4.15
Part L – Debt and Assets 5.4.15
Debt 5.4.15
Long-Term Debt Outstanding at Beginning of Fiscal Year 5.4.15
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Long-Term Debt Issued During Fiscal Year 5.4.15
Long-Term Debt Retired During Fiscal Year 5.4.15
Long-Term Debt Outstanding at End of Fiscal Year 5.4.15
Short-Term Debt Outstanding at Beginning of Fiscal Year 5.4.16
Short-Term Debt Outstanding at End of Fiscal Year 5.4.16
Assets 5.4.16
Total Cash and Security Assets Held at End of Fiscal Year in
Sinking or Debt Service Funds 5.4.16
Total Cash and Security Assets Held at End of Fiscal Year in
Bond Funds 5.4.16
Total Cash and Security Assets Held at End of Fiscal Year in
All Other Funds 5.4.16

Chapter 5 - Higher Learning Commission Reporting 5.5.1
Part IV Educational Programs 5.5.1
Instructional spending per student FTE 5.5.1
Percentage of unrestricted revenues used for instruction 5.5.1
Part V Financial Strength 5.5.1
Net Operational Income & Financial Ratios 5.5.1
Net operating income 5.5.1
Viability ratio 5.5.2
Primary reserve ratio 5.5.2
Net income ratio 5.5.2
Debt burden ratio 5.5.2
Bond Ratings 5.5.3
Current Bond Rating(s) 5.5.3
Last Year’s Bond Rating(s) 5.5.3
Section 6 - Procurement
Chapter 1 - Guidelines 6.1.1

Scope 6.1.1
Procurement Review 6.1.1
General 6.1.1
Procurement Procedures 6.1.4
Less than $10,000 6.1.4
$10,000 to $25,000 6.1.4
Greater than $25,000 ($15,000 for public construction) 6.1.4
Greater than $25,000 – Sealed Bids 6.1.4
Greater than $15,000 for Public Construction – Sealed Bids 6.1.4
Greater than $25,000 – Competitive Selection (RFP) 6.1.4
Exceptions 6.1.4
Sole Source 6.1.4
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Emergency Procurements 6.1.5
Competitive Procurement Procedures (>$25,000 or Public Const. >$15,000) 6.1.5
Competitive Sealed Bids 6.1.5
Formal Advertising 6.1.5
Public Opening 6.1.6
Bid Award 6.1.6
Competitive Selection (RFP) 6.1.6
Specific Brand Name 6.1.7
Miscellaneous 6.1.7
Copyrighted Materials 6.1.7
Scrap Metal 6.1.8
Subgrantees and Delegate Agencies 6.1.8
Documentation 6.1.8
Contract Provisions 6.1.9
Chapter 2 - Sample Formats 6.2.1
Sample Bid Notice 6.2.1

Spread Sheet 6.2.2
Section 7 - Contract for Services
Chapter 1 - Introduction 7.1.1
Chapter 2 - General Contracting Requirements 7.2.1
Contracting Guidelines and Administration 7.2.1
Contract Types, Allowable Recipients and Definitions 7.2.4
Examples of contracts to be reported as s. 38.14, Wis. Stats., contracts 7.2.5
Examples of contracts not to be reported as s. 38.14, Wis. Stats., contracts 7.2.6
Chapter 3 - Contract Reporting System 7.3.1
Introduction 7.3.1
Submission of Records 7.3.2
Chapter 4 – Contract Reporting System Records 7.4.1.1
Sub-Chapter 1 – Contract Demographic Record 7.4.1.1
Record Identifier 7.4.1.1
District Number 7.4.1.1
Fiscal Year 7.4.1.1
Contract Number 7.4.1.1
Contract Type 7.4.1.2
Service Recipient Type 7.4.1.2
Educational Institutions 7.4.1.2
Wisconsin Local Governmental Units 7.4.1.2
State of Wisconsin 7.4.1.3
Business and Industry 7.4.1.3
Federal Government 7.4.1.3
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Out-of-State Contracts 7.4.1.3
Service Recipient 7.4.1.3
Contract Revenue 7.4.1.3
Debit-Credit Code 7.4.1.3

Other Revenue/Equipment Donations 7.4.1.3
Other Debit-Credit Code 7.4.1.4
Contract Costing 7.4.1.4
Standard Cost Methods 7.4.1.5
Transcripted Credit Agreements 7.4.1.5
Cost = Revenue Cost Methods 7.4.1.6
Direct Costing 7.4.1.6
Number Served 7.4.1.6
Current Service Delivery 7.4.1.6
Sub-Chapter 2 - Contract Course Record 7.4.2.1
Record Identifier 7.4.2.1
District Number 7.4.2.1
Fiscal Year 7.4.2.1
Contract Number 7.4.2.1
Course Offering Number 7.4.2.1
Location Code 7.4.2.2
Reason for No Matching FTE Code 7.4.2.2
Sub-Chapter 3 - Service Description Record 7.4.3.1
Record Identifier 7.4.3.1
District Number 7.4.3.1
Fiscal Year 7.4.3.1
Contract Number 7.4.3.1
Service Description Sequence 7.4.3.1
Service Description 7.4.3.2
Chapter 5 - General Reporting Requirements 7.5.1
Unimplemented/Cancelled Contracts 7.5.1
Multiple Service Types 7.5.1
Recording Contract Revenue and Costs 7.5.1
Purchase of Service Agreements 7.5.1
Course Stacking 7.5.1

Prior Year Corrections 7.5.1
Limits on Activities 7.5.1
International Education Contracts 7.5.2