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Courage is the most important of all the virtues, because without courage you can't practice any other virtues consistently. You can't be consistently kind or fair or humane or generous, not without courage, because if you don't have it, sooner or later you will stop and say, "The threat is too much. The difficulty is ...too high. The challenge is too great. ~ Maya Angelou

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

Financial Hurdles?  Apparently there are none ... when it comes to football.

Eanes ISD posts a check register online that doesn't include the accounting codes or descriptions.  So, recently KeepEanesInformed requested and obtained the 2008 check register that includes accounting codes, descriptions, and more ... and we found the following entry:

 

107456 09/25/2008      $16,801.59

GILMAN GEAR MARTY GI 660 E 11 6397 00 001 0 11 000     Football Blocking Sleds

 

Wait.  Is code 660 the Eanes ISD accounting code for BOND EXPENDITURES?

Are we funding football blocking sleds with bond money?

 

600 CAPITAL PROJECTS FUNDS

A capital projects fund is a governmental fund that must be used to account, on a project basis, for projects financed by the proceeds from bond issues, or for capital projects otherwise mandated to be accounted for in this fund. The capital projects fund utilizes the modified accrual basis of accounting.


601-615 Reserved for Future State Definition

These fund classifications are reserved for future state designation and are not to be used by the school district.

616-698 Capital Projects Funds - Locally Defined (Convert to Fund 699 for PEIMS)

These fund classifications are used, at the option of the school district, to classify capital projects on a project-by-project basis. For PEIMS reporting, these accounts are converted to Fund 699.


Go to the link:

http://ritter.tea.state.tx.us/school.finance/audit/resguide13/far/FAR.pdf

Start at about page number 209 for an explanation of accounting codes used in Texas Schools. Then scroll down to page 215 for the beginning of a description of each accounting code and page 267 for descriptions of Capitol Project Funds.   It appears any fund code in the 600's is to be used for bond projects (with the exception of 601-615).

 

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