Fiscal Guidance

WVDE Chart of Accounts

It is important for federal program directors to gain an understanding of the chart of accounts. School districts are required to develop and submit budgets that align to eligible and targeted use of their federal funds. The WVDE's Chart of Accounts dictates account codes that are to be used by all county boards of education, multi-county vocational centers (MCVCs) and regional education service agencies (RESAs) in the state of West Virginia for financial accounting and reporting purposes.

Program/Function Codes that are used frequently by Title II directors includes:

• 11111 - Direct Instruction (Includes CSR and Interventionists)
• 11115 - Academic Coaches
• 12170 - Parental Involvement
• 12211 - Administrative Cost
• 12213 - Professional Development
• 12331 - Administrative Cost

Important Notes about Program/Function Codes

If you are submitting a budget that includes program/function codes that do not align to this list, you may want to consult first with the a program coordinator or director at the WVDE.

If you notice that expenditures are coming out of your federal program's account that do not align to this list or your approved budget, you may want to consult either with your district's financial officer or a coordinator from the office of Title II, III and System Support.

Timeline of Federal Program Funding

Important Dates

• July 1 - Initial period of availability
• September 15 - Core plans due
• September 30 - End of initial period of availability for current funds and final obligation date for last year’s funds
• October 30 - Liquidation date for last year’s funds

Important Notes about Title II and Title VI Restrictions

• Administrative costs are limited to 5% for both Title II and RLIS (Set by the No Child Left Behind Act)
• Budget transfer requests are required for any change of more than 10% from the LEA's approved budget.
• Carryover between federal fiscal years is limited to 15%. This means that all but 15% of the total allocation must be expended. Encumbrances do not count as expended funds. This limit is set by state policy. (The reason 15% was selected by the state was that this was a Title I requirement)
• Title II limit information may be found in Title II Part A
• RLIS limit information may be found in Title VI Part B, Subpart 2, Section 6222

Account Code Structure

Budget Revision Request

Title II and RLIS Carryover Limit Waiver