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CTED cost reporting

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1. ​How should school districts record CTED program costs?

Effective July 1, 2017, program codes established in the 300 range in the USFR Chart of Accounts must be used to report CTED program costs from all district funds. CTEDs and their member districts are required to annually report CTED program costs to ADE’s CTE Division. Click here to view a sample of the central and member district reporting pages and instructions. Click on links below to watch videos on general cost reporting guidance, the central cost reporting page, or the member district reporting page.

General CTED Cost Reporting Guidance​
Central CTED Program Reporting Form​
Member District CTED Program Reporting Form​

 

2. How should a member school district account for monies received from a CTED?​

Member districts must code the monies received from a CTED in Fund 596—Career Technical Education, revenue object code 1950—Miscellaneous Revenues from Other Districts.

3. What program codes should be used to code expenditures for CTED-approved vocational and career and technical education program costs, including transportation costs?​

 Costs that support​
All CTED programs or a group of CTED programsOnly 1 or 2 CTED program(s)
Nontransportation CTED costs                                  Report the costs in program code  300—Career Technical Education (CTED).                                                 Report the costs in the specific detailed program codes in the 301-399 range assigned to the CTED programs.                                                         

 Example:

  • Code the cost of supplies that will be used by multiple CTED programs program code 300. However, code the cost of a Culinary Arts teacher’s salary to the detailed program code 320 for that specific program.
                                                Costs that support​
Central CTED programs          Satellite CTED programs
Transportation CTED costs*                                       Report the costs in program 450—CTED Central.                                                Report the costs in program 460—CTED Satellite.                                                                                                      
* These costs should not include basic to/from home and school transportation as these costs should be reported in other program 400 codes along with all other to and from school transportation costs.

 Examples:

  • CTEDs or member districts that transport their students to central CTED campuses or transportation for central program field trips should be coded to program code 450.
  • Transportation for satellite program field trips should be coded to program code 460.

4. What program codes should be used to code expenditures for vocational and career and technical education program costs that are not for CTED-approved programs?

Program code 270—Vocational and Technical Education should be used for all vocational and career and technical education costs, other than transportation, that are not for CTED-approved programs. This may include costs for vocational classes that are not CTED-eligible programs, that are provided at non-CTED member districts, or that serve students below 9th grade.

Program code 470—Vocational and Technical Education (Pupil Transportation) should be used to account for vocational and career and technical education transportation costs that are not for CTED-approved programs. For example, field trip transportation for vocational and career and technical education non-CTED-approved program classes should be coded here. This code should not include basic to/from home and school transportation costs as these costs should be reported in other program 400 codes along with all other to and from school transportation costs.

5. What funds should use program codes 300-399, 450, and 460 to code costs related to CTED-approved programs?​

All district funds (CTED, M&O, federal and state grants, etc.) should use the CTED program codes for recording costs related to CTED-approved programs.

6. What is the supplanting requirement for using CTED monies, and where can school districts find more guidance on determining if the use of CTED monies will cause the appearance of supplanting? ​

In accordance with Arizona Revised Statutes §15-393(D)(7), CTED monies must be used to supplement and not supplant non-CTED monies used for vocational and career and technical education programs in the year district voters approved joining a CTED, referred to as the base year. Districts should review the guidance provided with the Work Sheet for Determining the Appearance of Supplanting with CTED Monies for additional information on avoiding the appearance of supplanting with CTED monies and related reporting requirements. The work sheet is included as part of the school district annual financial report packet located on the Forms—School District page.