What is the appropriate coding for tuition expenditures?
Districts must code tuition expenditures to function code 1000Instruction and to the appropriate bolded object code as outlined in the USFR Chart of Accounts. Some districts have incorrectly coded tuition expenditures to object code 6560Tuition when more detailed bolded object codes are required. For example, if the tuition was paid to other Arizona school districts then 6561Tuition to Other Arizona Districts would be used. If the tuition was paid to school districts out of state then 6562Tuition to Out-of-State Districts would be used.