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K12 LEA Accounting for MOE and Consortia

Q: How should LEAs account for the MOE and consortia (non-MOE) funding using the standardized account code structure (SACS)?

The answer to this question is specific to K-12 school districts, adult schools, and County Offices of Education and doesn’t apply to community college districts.

LEAs will use the same resource code for MOE and non-MOE funding.

Consortia Fund Administrators

LEAs who are the fund administrator for an adult education consortium and receive Adult Education Block Grant revenue on behalf of their member LEAs should use:

  • Resource 6391, Adult Education Block Grant Program and,
  • Either Object 8587, Pass-Through Revenues from State Sources (for the pass-through grant model), or Object 8590, All Other State Revenue (for the subagreement for services model), to account for the revenue that will be provided to their member LEAs.

Consortia Members (Subrecipients)

LEAs who are the members in an adult education consortium and receive Adult Education Block Grant revenue from their consortia’s fund administrator (not directly from the state) should use:

  • Resource 6391, Adult Education Block Grant Program and,
  • Either Object 8590, All Other State Revenue (for the pass-through grant model), or Object 8677, Interagency Services Between LEAs (for the subagreement for services model), to account for the AEBG revenue.

LEAs that receive AEBG directly from the state

Use Resource 6391, Adult Education Block Grant Program, and Object 8590, All Other State Revenue.

Adult Education Block Grant (AEBG) SACS Coding Examples

Pass-through grant model accounting examples:

Original Recipient

Subrecipient

Receipt of AEBG revenue to be passed through:
11-6391-0-0000-0000-8587

N/A

Pass-through of state revenue:
11-6391-0-0000-9200-7211, 2, 3

Receipt of passed-through AEBG revenue:
11-6391-0-0000-0000-8590

N/A

Expenditure of AEBG funds:
11-6391-0-XXXX-XXXX-XXXX


Subagreements for services model accounting examples:

Original Recipient

Subrecipient

Receipt of AEBG revenue:
11-6391-0-0000-0000-8590

N/A

Payment to subrecipient for subagreement services:
11-6391-0-4XXX-XXXX-5100

Receipt of payment for subagreement services:
11-6391-0-7110-0000-8677

N/A

Expenditures for subagreement services:
11-6391-0-7110-XXXX-XXXX


For further information on whether to use the pass-through grant model or the subagreement for services model when accounting for this grant, LEAs should consult the California School Accounting Manual (CSAM) Procedure 750. Additional guidance can be found in CSAM Procedure 330 under the definition for Object Code 5100, Subagreements for Services.

View more funding FAQs here.

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ABOUT US

The California Community Colleges Chancellor's Office (CCCCO) and the California Department of Education (CDE) are working in partnership to implement the requirements outlined in the Adult Education Block Grant (AEBG). We will continue to provide guidance and solicit feedback from the field throughout the implementation process.

Partnering for a Strong California Workforce
Subscribe to the AEBG eNewsletter

ABOUT US

The California Community Colleges Chancellor's Office (CCCCO) and the California Department of Education (CDE) are working in partnership to implement the requirements outlined in the Adult Education Block Grant (AEBG). We will continue to provide guidance and solicit feedback from the field throughout the implementation process.