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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Good Morning, MVECALAND!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:#172B4D">The following Special Revenue funds have been added to USAS per AOS:<o:p></o:p></span></p>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<b>507 Elementary and Secondary School Emergency Relief Fund</b><o:p></o:p></li></ul>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1">
Provides emergency relief grants to schools related to the COVID-19 pandemic.  Restrictions include, but are not limited to, providing for coordination of preparedness and response efforts, training and professional development of staff, planning and coordination
 during long-term closure, and purchasing technology for students.<o:p></o:p></li></ul>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<b>508 Governor's Emergency Education Relief Fund</b><o:p></o:p></li></ul>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1">
Provides emergency support through grants to schools that have been most significantly impacted by coronavirus.  These monies are restricted to support the school to continue to provide educational services to the students.<o:p></o:p></li></ul>
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<p class="MsoNormal">Classification of both funds:  Governmental Fund Type, Special Revenue Fund.  <b><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:#172B4D">These funds should be classified as a special revenue fund</span></b><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:#172B4D">.  </span><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Let me know if you have any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Deb<o:p></o:p></span></p>
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