Source Codes

Section : J–Source Subject: Source Codes

July 1, 2020 Missouri Financial Accounting Manual J.1

Source Codes The Source of Funds is used to identify a subset of revenue used to fund a specific expenditure. Districts must assign a Source of Funds Code to expenditures funded by each type of revenue as noted below:

• “1” for expenditures funded with Local (Includes Non-Current Sources of Revenue) • “2” for expenditures funded with County Revenue • “3” for expenditures funded with State Revenue • “4” for expenditures funded with Federal Revenue

All expenditures uploaded on the Annual Secretary of the Board Report must include a Source of Funds code.

Section : J–Source Subject: Source Codes

July 1, 2020 Missouri Financial Accounting Manual J.2

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