Missouri Department of Elementary and Secondary Education

Prior Year ASBR Updates

2006-2007 ASBR Updates

Last Update: April 30, 2007

This web page will be used to provide periodic updates, changes, and information relating to the 2006-2007 ASBR.  If you have specific questions concerning the ASBR, please contact School Finance at (573) 751-0357.

April 30, 2007

Each of these changes will begin in the 2006-2007 year and will not be retroactive in prior years.

Part I Transfer Funds Detail Changes:

• Transfer 001 will be deleted.

• The name of Transfer 002 will change from “Zero Teachers Fund Balance” to “Teachers Fund”.

• The name of Transfer 007 will change from “Energy Conservation Loans” to “DNR Energy Conservation Loans”.

• The name of Transfer 010 will change from “GTB/Line 1” to “$162,326 or 7%xSATxWADA”.

• Transfer 013 will be deleted.

• The name of Transfer 014 will change from “SB 686 Transfer” to “Capital Projects Unrestricted Funds”.

• Transfer 015 will be added.  The name of this transfer will be “FY06 Desig Levy or 5%xSATxWADA” and will be a transfer from the General (Incidental) Fund to  the Debt Service Fund.

• Transfer 016 will be added.  The name of this transfer will be “FY06 Desig Levy or 5%xSATxWADA” and will be a transfer from the General (Incidental) Fund to the Capital Projects Fund.

• Transfer 017 will be added.  The name of this transfer will be “Lease Purchase prior 01/01/97” and will be a transfer from the General (Incidental) Fund to the Capital Projects Fund.

• Transfer 018 will be added.  The name of this transfer will be “Guaranteed Energy Performance Savings Contract” and will be a transfer from the General (Incidental) Fund to the Capital Projects Fund.

• Transfer 019 will be added.  The name of this transfer will be “Excess Incidental Fund Balance” and will be a transfer from the General (Incidental) Fund to the Special Revenue (Teachers) Fund.           

Part II Revenue Changes:

• The name of Revenue Code 5311 will change from “Basic Formula” to “Basic Formula – State Monies”. 

• Revenue Code 5311 will be closed in the Debt Service Fund and the Capital Projects Fund.

• Revenue Code 5312 will be closed in the Special Revenue (Teachers) Fund.  This code will also continue to be closed in the Debt Service Fund and Capital Projects Fund.

• Revenue Code 5313 will be deleted.

• Revenue Code 5315 will be deleted.

• Revenue Code 5316 will be deleted.

• Revenue Code 5317 will be closed in General (Incidental) Fund.  This code will also continue to be closed in the Debt Service Fund and the Capital Projects Fund.

•  Revenue Code 5318 will be deleted.

•  Revenue Code 5319 will be added.  The name of this Revenue Code will be “Basic Formula – Classroom Trust Fund” and it will be open in the General (Incidental) Fund, Special Revenue (Teachers) Fund, Debt Service Fund and the Capital Projects Fund.

•  Revenue Code 5325 will be added.  The name of this Revenue Code will be “Small Schools Grant” and it will be open in the General (Incidental) Fund and the Special Revenue (Teachers) Fund.

• Revenue Code 5331 will be deleted.

• Revenue Code 5334 will be deleted.

• Revenue Code 5351 will be deleted.

• Revenue Code 5352 will be deleted. 

Part III-A and Part III-B - New as of 04-30-2007

• Function Code 1210 will be shown on a separate line.  This line will be 1210 Gifted.

• The line that had previously been 1210 Special Education (1210-1240, 1260-1270, 1290) will be changed to 1220 Special Education (1220-1240, 1260-1270, 1290).

Part III-C Expenditure Object Code Changes:

• Object Code 6211 will be open in the Special Revenue (Teachers) Fund.  This code will also continue to be open in the General (Incidental) Fund.

• Object Code 6221 will be open in the Special Revenue (Teachers) Fund.  This code will also continue to be open in the General (Incidental) Fund.

• Object Code 6231 will be open in the Special Revenue (Teachers) Fund.  This code will also continue to be open in the General (Incidental) Fund.

• Object Code 6232 will be open in the Special Revenue (Teachers) Fund.  This code will also continue to be open in the General (Incidental) Fund.

• Object Code 6233 will be deleted.

• Object Code 6290 will be open in the Special Revenue (Teachers) Fund.  This code will also continue to be open in the General (Incidental) Fund.

• Object Code 6420 will be deleted.

• Object Code 6542 will be closed in the General (Incidental) Fund.  This code will also continue to be closed in the Special Revenue (Teachers) Fund.