Annual Fund Balance Reports
The Fund Balance reports show what percentage of a district's general fund dollars remain at the end of the year. In committed, assigned and unassigned fund balance.
Fund Balance 2011-12 Unaudited
Fund Balance 2010-2011 Audited
Fund Balance 2009-2010 Audited
Fund Balance 2007-2008 Audited
Fund Balance 2006-2007 Audited
Fund Balance 2003-2004 Audited
For more information contact:
Chay Ritter
500 Mero St.15th Floor CPT
Frankfort, KY 40601
Phone: 502-564-3846 x4453
Annual Financial Receipts and Expenditures
Annual Financial Receipts and Expenditures capture revenue and expenditure data as of the end of the fiscal year. The documents listed summarize that data.
For more information contact:
Karen Conway
500 Mero St. 15th Floor CPT
Frankfort, KY 40601
Phone: 502-564-3846 x4435
Chart of Accounts
The Chart of Accounts structure is made up of codes within segments. The segments are fund, unit, function, program, instructional level, object, and project. The codes identify the particular fund, unit, function, etc. The structure is designed for use in computerized accounting systems and spreadsheets. The inherent flexibility for reporting and budgeting is the most attractive feature. Data may be selected for reporting and analysis by any segment or set of segments. Selection of one fund or one function across all funds is possible.
A major revision of KDE's COA happened June 30, 2010.
Title 1 Project Numbers
Helpful Links:
Please find the web link below to access your district’s indirect cost calculations for FY 2013. The method used to calculate indirect costs is called the “predetermined” method, which requires a 10% reduction in the rate to allow for changes and fluctuations from year to year. The calculation is performed electronically using numbers reflected in your district’s Annual Financial Report (2009).
The indirect cost rate calculations and procedures for applying rates to actual expenditures to recover indirect costs from federal programs are described in the Indirect Cost Guidelines document below.
Each local board of education is encouraged to approve the rates prior to October 1, the start of the federal fiscal year. If the Indirect Cost Rate is not approved by October 1, the district cannot apply the rate at a later time during the fiscal year.
The non-restricted indirect cost rate is for use with food service and the restricted indirect cost rate is for use with grants. Since the indirect cost rates are calculated for use with federal programs, the federal fiscal year should be used. Please use the 2012 rate through September 2012, and then use the rates for FY 2013 starting October 2012. Both, the non-restricted and restricted Indirect Cost Rates can be viewed by selecting the district and scrolling to the bottom of the report.
If you have questions pertaining to your indirect cost rates, please contact KDE.
Indirect Costs 2012 2013
For more information contact:
Chay Ritter
500 Mero St. 15th Floor CPT
Frankfort, KY 40601
Phone: 502-564-3846 x4453
chay.ritter@education.ky.gov