Capital Project Fund Accounting Office of 资本项目基金会计办公室.ppt

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Capital Project Fund Accounting Office of 资本项目基金会计办公室.ppt

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Capital Projects Fund Accounting WASBO Annual Conference 2006 Presented by Christie Hazlett, OSPI, Supervisor School District and ESD Accounting Capital Projects Fund A Governmental type fund. It is used to account for the acquisition of financial resources to be used for construction of major capital facilities (other than those financed by proprietary funds and trust funds). GASB Cod. Sec 1100.103a[3]. Capital Projects Fund School Districts in the state of Washington have two funds considered Capital Project funds. Can you name them? Capital Projects Fund Transportation Vehicle Fund How is the CPF financed? Generally from proceeds of the sale of bonds. Voter approved bond issues – proposition must include a description of the projects for which the money is being raised. RCW 28A.530.010 authorizes School Districts to issue bonds for certain capital projects. The acquisition of school buses is not a capital project; therefore, bonds issued pursuant to this RCW cannot be used to acquire school buses. State matching revenues. Special Levies. What is the focus of CPF Accounting? Modified Accrual Basis (except cash basis districts). Earned, measurable, and available (same for all governmental fund types). Accrual basis – Earned and measurable only. Sources and uses available resources. Amounts are recorded as revenues or other financing sources when they are both measurable and available. What are the allowable expenditures in the CPF? Revenue source: Sale of Bonds. Restricted to sites and buildings as authorized by law or as necessary or proper to carry out the function of a school district. Improvement of energy efficiency and installation of energy systems and components. Structural changes and additions to buildings and sites. The purchase of initial equipment as defined in this section is also allowable. What are the allowable expenditures in the CPF? Revenue Source: Special Levies. Same purposes as bond proceeds. Major renovations of buildings. Renovation a