ALLEN INDEPENDENT SCHOOL DISTRICT

Transcription

1 ALLEN INDEPENDENT SCHOOL DISTRICT WHERE EAGLES SOAR 2015/2016 Budget and Financial Coding Guidelines

2 Table of Contents Section 1: General Information Budget Guideline Overview... 2 Finance & Operation Departments information... 2 Board Goals & District Performance Objectives Section 2: Budget Preparation... 6 Budget Preparation Overview... 7 AISD Projected Enrollment for School Yr....8 Expenditure Types for Campuses... 9 Special Populations Non-Campus Budgets Section 3: Reference Information Field Trip Destinations AISD Mileage Chart Frequently Asked Questions Assistance with Budget Questions Section 4: Account Codes Account Code Structure Fund Detail Code Listing Function Code Detail Listing Function Code Descriptions Function Code Includes & Excludes Object Code Detail Listing Object Code Descriptions Organization Code Detail Listing Local Program Code Detail Listing Local Program Code Descriptions Local Program Code Includes & Excludes Local Program Intent Codes Matrix... 66

3 Section 1 General Information 1

4 Allen Independent School District Budget Guidelines Overview I am pleased to present the Budget Guideline Book for the Allen ISD. As always, the annual budget focuses on the Board s philosophy that the core mission of the District is student instruction and that all other functions within the district exist in support of that mission. The budgeting process provides critical information used in both the planning and evaluation stages. Budgeting essentially translates educational goals and programs into a financial resource plan. Budgeting also provides another layer of internal controls to the day-to-day operations platform by limiting spending to a prescribed threshold. Any additional required resources facilitate a thorough review prior to actual spending. There are four basic sections in this book: the development process, preparation overview, miscellaneous information, and account codes. The development process includes overview, board directives, and a budget calendar. The preparation overview section includes budget steps, projected enrollment by campus, per pupil allotments by campus, general expenditure codes, and special programs. The miscellaneous information section contains reporting chart, field trip destination chart with formula, AISD mileage chart, frequently asked questions, as well as contact information to assist you with your budgeting process. The fourth and final section includes a listing of primary account codes with descriptions and a listing of primary account codes with descriptions. Sincerely, Dr. Brent Ringo Director of Finance 2

5 Finance Departments / Staff / Phone Numbers Finance Greg Cartwright, Chief Financial Officer Dr. Brent Ringo, Director of Finance Janice Turner, Administrative Assistant Purchasing Debbie Nye, Director of Materials Management/Purchasing Stephanie Shaffer, Contract Specialist Toni Murray, Senior Buyer Dianne Lamb, Buyer Lauren Higgins, Purchasing Specialist Accounting Lynn Lyon, Director of Accounting Sarah Bitting, Accountant Vicki McFarland, Accounts Specialist Mary Weseman, Accounts Payable Michelle Oestreich, Accounts Payable Shalyn Wolfe, Campus Accounting Liaison Lori Weaver, Accounting Support Payroll Caryn Stolp, Payroll Administrator Stacey Stanfield, Lead Payroll Specialist Vivien Addington, Payroll Specialist Rose Boyer, Payroll Specialist Student Nutrition Dorothy Thompson, Director of Student Nutrition Christine Scrivener, Accounting and Personnel Clerk 3

6 Board Goals & District Performance Objectives District Goal #1 Transform the traditional classroom into an innovative learning experience that meets the needs of the individual learner. District Goal #2 Integrate effective communication through advancing technologies and develop interpersonal skills throughout the learning environment. District Goal #3 Transform the learning environment by increasing rigor and encouraging innovation so that students become effective problem-solvers. District Goal #4 Foster sustainable opportunities for everyone to become a responsible and engaged citizen. Performance Objective #1 Performance Objective #2 Develop a local accountability system based on scaffolded measures for success in the four areas of the Graduate Profile for all students at all grade levels as evidence of those students acquiring the knowledge and skills toward becoming: Academically Prepared for Future Pursuits: Students will possess necessary skills to seek educational and career options as they continually pursue and integrate knowledge. Effective Problem-Solvers: Students will master the skills needed to design innovative solutions within independent and team settings Effective Communicators: Students will be able to listen critically and speak articulately, will be able to resolve conflicts effectively and appropriately, will be able to understand and appreciate diverse individuals and cultures, will be able to exercise leadership qualities, and will be able to communicate using advancing technology. Responsible and Engaged Citizens: Students will demonstrate ethical and moral decision making in the context of their local, national and world community. They will also possess an awareness of community resources and understand the value of service to others. Ensure improvement in student learning through professional learning communities that focus on curriculum, instruction/assessment and intervention. In accordance with district expectations all staff will implement the provided guaranteed and viable curriculum, utilize the instructional model, and develop school-wide intervention plans to ensure improved student learning. 4

7 District Goals and Performance Objectives (Cont.) _ Performance Objective #3 Performance Objective #4 Performance Objective #5 Performance Objective #6 Performance Objective #7 Continue to strive toward excellence in achievement by all students at all grade levels on the current common metrics: STAAR/EOC, SAT/ACT, AP/IB, and other standardized tests. AISD and each campus will demonstrate Advanced Academic Performance on state assessments and achieve Meets AYP in the Accountability System (NCLB #1). Attendance Rate at all campuses and overall for the district will exceed 95% (NCLB/AYP). All students will graduate within four years (NCLB #5). All Limited English Proficient students will become proficient in English and reach high academic standards achieving or exceeding the mastery level of performance on the state assessments in Reading/Language Arts and Math (NCLB #2). AISD will assure that all teachers are Highly Qualified (NCLB #3) while maintaining a turnover rate that is comparable to the region. Provide opportunities for all students to use technology through project-based activities that reinforce the core curriculum while becoming proficient in all technology application TEKS. Campuses will include in the Campus Improvement Plan a strategy to provide education and awareness to all students, staff and school community to promote understanding of diversity. AISD will provide a safe and structured program designed to meet the academic and social needs of our diverse student population. All students will be educated in a learning environment that is safe, drug-free, and conducive to learning (NCLB #4) that leads to graduation for all students (NCLB #5). Continue to meet state and federal requirements for compliance regarding goals, objectives and strategies to be included in district and campus plans (see attached addendum). 5

8 TT TT T Section 2 Budget Preparation 6

9 Budget Preparation Overview Steps to Budget Preparation 1. Information sessions regarding the budget process and budget input training will be provided to Skyward users who are responsible for entering the budget data for their respective departments or campus. 2. A complete copy of the current Budget Guidelines will be posted in the Allen ISD Document Library under the subheading Budget for easy access to all locations. In addition, all amended information will be prepared and distributed in hard copy form to each budget manager by the Finance Department. This information will also be posted in the AISD Document Library under Budget. 3. All Budget Managers should collaborate with campus improvement teams, instructional specialists, and support staff to allocate campus and department budgets in accordance with the Budget Directives and Action Plans. 4. Budget Managers are to review their proposed budget with the appropriate supervisor and submit the revised budget request to the Director of Finance. 5. All budget submissions must be submitted in the original budget (excel) worksheet via by February 19 th. Additional Resource Requests not included in the original budget worksheet submission due February 19 th risk no consideration in the budget process. 6. If you need assistance on what to do or how to get organized, please contact Brent Ringo at Board Budget Timeline Workshop Budget Planning November 9, 2016 Workshop Budget Planning February 8, 2016 Workshop Budget Planning March 14, 2016 Workshop Budget Planning April 11, 2016 Workshop Budget Update April 25, 2016 Workshop Budget Planning May 2, 2016 Workshop Budget Planning May 9, 2016 Board Meeting Budget Update May 23, 2016 Board Meeting Public Hearing for Budget June 27, 2016 Adoption of Budget 7

10 AISD Projected Enrollment for 2015/16 School Year As of 1/30/2015 Projections 8 Local CAMPUS ORG # Enrollment Projection 90 % Factor Per Pupil Allotment Pupil Allocation Free & Reduce Lunch % 100% Free & Reduce Lunch % Technology $10 per Student February 14 Allocation Allocation Retainage Amount Anderson $85.00 $44, % $5,659 $5,840 $56,209 $61,139 $4,930 Bolin $85.00 $44, % $6,077 $5,860 $56,732 $61,747 $5,015 Boon $85.00 $60, % $2,066 $7,840 $69,916 $76,546 $6,630 Boyd $85.00 $53, % $40,346 $6,970 $100,611 $106,561 $5,950 Chandler $85.00 $50, % $6,030 $6,630 $63,405 $69,015 $5,610 Cheatham $85.00 $55, % $1,675 $7,300 $64,820 $71,025 $6,205 Evans $85.00 $53, % $1,904 $7,000 $62,454 $68,404 $5,950 Green $85.00 $52, % $5,349 $6,840 $64,549 $70,329 $5,780 Kerr $85.00 $54, % $2,502 $7,180 $64,592 $70,712 $6,120 Lindsey $85.00 $67, % $6,340 $8,880 $83,135 $90,700 $7,565 Marion $85.00 $59, % $5,687 $7,780 $72,967 $79,597 $6,630 Norton $85.00 $44, % $3,439 $5,780 $53,419 $58,349 $4,930 Olson $85.00 $60, % $5,298 $7,890 $73,538 $80,253 $6,715 Reed $85.00 $45, % $13,589 $6,010 $65,584 $70,684 $5,100 Rountree $85.00 $41, % $23,724 $5,430 $70,719 $75,309 $4,590 Story $85.00 $39, % $8,214 $5,140 $52,709 $57,044 $4,335 Vaughan $85.00 $36, % $9,527 $4,790 $50,952 $55,032 $4,080 ELEMENTARY TOTALS 11,316 10,185 $865,725 $147,426 $113,160 $1,126,311 $1,222,446 $96,135 Curtis 43 1,236 1,112 $ $122, % $16,043 $12,360 $150,723 $164,363 $13,640 Ford $ $82, % $19,840 $8,350 $110,910 $120,040 $9,130 Ereckson 44 1,198 1,078 $ $118, % $16,341 $11,980 $146,901 $160,101 $13,200 MIDDLE SCHOOL TOTALS 3,269 2,942 $323,620 $52,224 $32,690 $408,534 $444,504 $35,970 Lowery Center 002 1,671 1,504 $ $180, % $29,476 $16,710 $226,666 $246,706 $20,040 Allen High School 001 4,719 4,247 $ $934, % $142,231 $47,190 $1,123,761 $1,227,601 $103,840 HIGH SCHOOL TOTALS 6,390 5,751 $1,114,820 $171,707 $63,900 $1,350,427 $1,474,307 $123,880 SECONDARY TOTALS 9,659 8,693 $1,438,440 $223,931 $96,590 $1,758,961 $1,918,811 $159,850 DISTRICT TOTALS 20,975 18,878 $2,304,165 $371,357 $209,750 $2,885,272 $3,141,257 $255,985 Base Allocation: Elementary $85 Middle $110 Lowery $120 High School $220 Average $134 *Note: Review of enrollment numbers will occur using PEIMS fall snapshot (last Friday in October). Any adjustments to campus budgets related to enrollment and retainage release will occur in the first week in November. Budget Placeholder for 10% unallocated $255,985 Additional 300 students at $220 each $66,000 $321, /2009 Total Allocation $2,352, /2010 Total Allocation $2,409, /2011 Total Allocation $2,588, /2012 Total Allocation $2,653, /2013 Total Allocation $3,009, /2014 Total Allocation $3,090, /2015 Total Allocation $3,141, /2016 Estimated Allocation $3,141,257 Increase (decrease) over prior year ($575)

11 Expenditure Types for Campuses From the projected allotment worksheet, use the data in the column 2015/16 Allocation in your calculations. Funding for additional requests beyond the allocation will be very limited. Requests for additional funds for Special Programs or other special needs must be justified, prioritized as well as indicated Board Priority, if applicable. It is very important to include all budget requests on your Budget Program worksheet, except facility upgrade needs. The funding allocation represents a base amount for general program operations. This allocation is intended to meet the needs of each campus and program to including the following: Expenditure Type B u d g e - t C - o - d - e Contracted Services 199 xx xxx 0 Postage xxx 0 Instructional Supplies xxx 0 Staff Travel 199 xx xxx 0 Student Travel 199 xx xxx 0 Reading Materials 199 xx xxx 0 Custodial Supplies (Ceiling tiles, light bulbs) xxx 0 Textbooks xxx 0 Membership dues 199 xx xxx Cell Phones 199 xx xxx 099ATT LRMS Expense xxx 0 Misc. Operating 199 xx xxx 0 Repairs and Maintenance (Routine ) Bus Transportation (District Buses Only) Capital Outlay (Less than $5,000) Capital Outlay ($5,000 and greater) 199 xx xxx xx xxx xx xxx xx xxx 0 Note: This list is not meant to be all-inclusive. You may need to budget expenditures for different functions; however, these will cover most of your expenditures. 9

12 Special Populations PIC Program Intent Code 21 Gifted and Talented The costs incurred to assess students for program placement and provide instructional services (which are guided by the state plan) beyond the basic educational program and that are designed to meet the needs of students in gifted and talented programs. 22 Career and Technology The costs incurred to evaluate, place and provide educational and/or other services to prepare students for gainful employment, advanced technical training or for homemaking. This may include apprenticeship and job training activities. 23 Services to Students with Disabilities (Special Education) The costs incurred to evaluate, place and provide educational and/or other services to students who have Individual Educational Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees. These plans are based on students disabilities and/or learning needs. 24 Accelerated Education The costs incurred to use instructional strategies in accordance with campus/district improvement plans to provide services in addition to those allocated for basic services for instruction, thereby increasing the amount and quality of instructional time for students at risk of dropping out of school. FSP compensatory education expenditures are attributable to program intent code 24, Accelerated Education, only if the expenditures are supplemental. Activities reflected in expenditures attributable to FSP compensatory education are those activities that supplement the regular education program for students at risk of dropping out of school. As a goal, accelerated education seeks to provide a challenging and meaningful instructional program to close the achievement gap between children at risk of dropping out of school and their peers. 25 Bilingual Education and Special Language Programs The costs incurred to evaluate, place and provide educational and/or other services that are intended to make the students proficient in the English language, primary language literacy, composition and academic language related to required courses. These services include the bilingual basic program of instruction and special assistance to increase cognitive academic language proficiencies in English. Non Campus Budgets 1. Justification for each line item is required. 2. Include payroll costs for overtime, and part-time clerical and hourly employees 10

13 Section 3 Reference Information

14 Field Trip Destinations Roundtrip: $30 per hour 2 hr minimum up to 25 miles included roundtrip $40 per hour After 25 miles Must use Object Code 6494 only AISD yellow buses can be used Destinations Including Round Trip Average Mileage A L Austin 440 Las Collinas Studios 71 B Legacy Theater 7 Ballpark In Arlington 104 Love Field Airport 56 Big Orange Pumpkin Patch (Celina) 60 M Bill Bates Ranch 33 McFarlan Auditorium SMU 48 C McKinney Airport 24 Camp Grady Spruce 256 McKinney Court House 23 Cavanaugh Flight Museum 43 Medieval Times 68 Collin County Adventure Camp 51 Meyerson Symphony Hall 59 Cavanaugh Flight Museum 43 Mike Lewis Park Grand Prairie 95 Collin County Community College 14 Movies 10 Plano 25 Collin County Farm Museum 32 Collin County Youth Barn 34 D Dallas Aquarium (Fair Park) 60 N Dallas Arboretum 62 Northpark Mall 40 Dallas Convention Center 68 O Dallas Morning News Dallas 55 Old City Park 60 Dallas Morning News Plano 27 P Dallas Museum Of Art 54 Palace Of Wax/Ripley s Believe It Or Not 85 Dallas Music Hall 63 Pavilion Nursing Home 29 Dallas World Aquarium 59 Plano Centre 9 Dallas Zoo 65 Plano Children s Theatre 18 DFW Airport 72 Plano Living Materials Center 14 E Plano Post Office 27 EDS Plano 29 Plano Recycling 18 Enterprise City 29 Plano Super Bowl 14 F Pump It Up 30 Fair Park Music Hall 60 R Fairview Farms 16 Region Forest Grove Cemetery 19 Rough Riders Stadium (Frisco) 26 Ft. Worth Museum Of Science 131 S Ft. Worth Omni 131 Sandy Lake Park 67 Ft. Worth Zoo 130 Science Place 61 H Six Flags 90 Heard Museum 20 Sky Ranch 190 Heritage Farmstead 30 Soccer Spectrum 24 Holocaust Center 44 Southfork Ranch 15 I Spring Creek Farms 20 IMAX 50 Studio Movie Grill 23 J JFK Sixth Floor 58 T K The Classics Theater & Art 20 Katie s Pumpkin Patch Aubrey 81 Thunderbird Skating Rink 13 Kimball Art Museum

15 Allen ISD Mileage Chart Admin Bldg. Ag. Farm Allen H.S. Anderson Bolin Boone Boyd Chandler Cheatham Curtis Dillard Cntr. Ereckson Evans Ford Green Kerr Lindsey Lowery Marion Norton Olson Elem Reed Rountree Service Center Story Vaughan Admin. Bldg Admin. Bldg. Ag. Farm Ag. Farm Allen H.S Allen H.S. Anderson Elem Anderson Elem Bolin Elem Bolin Elem. Boon Elem Boone Elem. Boyd Elem Boyd Elem. Chandler Elem Chandler Elem. Cheatham Elem Cheatham Elem. Curtis M.S Curtis M.S. Dillard Center Dillard Center Ereckson M.S Ereckson M.S. Evans Elem Evans Elem. Ford M.S Ford M.S. Green Elem Green Elem. Kerr Elem Kerr Elem. Lindsey Elem Lindsey Elem. 13 Lowery Cntr Lowery Cntr. Marion Elem Marion Elem. Norton Elem Norton Elem. Olson Elem Olson Elem. Reed Elem Reed Elem. Rountree Elem Rountree Elem. Service Center Service Center Story Elem Story Elem. Vaughan Elem Vaughan Elem. Admin Bldg. Ag. Farm Allen H.S. Anderson Bolin Boone Boyd Chandler Cheatham Curtis Dillard Cntr. Ereckson Evans Ford Green Kerr Lindsey Lowery Marion Norton Olson Elem Reed Rountree Service Center Story Vaughan Austin DFW Airport Dallas Zoo **One Way from Allen Ft. Worth Zoo Love Field Plano Center Downtow n Dallas 24.6 Region X 14.0 Fair Park 26.0 Sky Ranch **One Way from Allen 97.5

16 Frequently Asked Questions 1. What does the projected basic allotment for campuses cover? The basic allotment should cover most campus needs. An example of campus expenditures that may be covered by the allotments is shown below. Contracted services Postage Office and instructional supplies Employee travel Student travel Field trip costs Reading materials Custodial supplies Library supplies Textbooks (non-state supported) Replacement equipment/capital Nurse supplies Counselor supplies Dues, fees and awards Routine equipment repairs Paper Staff development supplies Small office copiers Note: This list is not intended to be exhaustive 2. What budget items will be budgeted by some other department? Following is a partial list of items covered by another department: Computers and related hardware Orchestra and Band Equipment Large volume copiers Special Education Instructional Materials Library books and related cataloged materials Art Physical Education Staff Development A/V Repair The Technology Dept coordinates new budget requests each year. Replacement of office type computers should be submitted as a part of your budget. The Orchestra and Band Directors prepare and submit. Materials Management Dept coordinates the lease/rental of these. Special Education Department will plan and budget these. However, routine use of paper and other supplies is the responsibility of the campus. Coordinated through the Learner Services Department Special project supplies and materials are budgeted centrally. All other costs are budgeted by each campus. Routine replacement supplies and material are to be budgeted by the campus. The Learner Services Department will budget major staff development initiatives. Campuses will budget campusbased initiatives. Budgeted by Service Center. 14

17 Frequently Asked Questions (Continued) 3. For items not explained previously, how do you determine who budgets for the item? As a general rule, the budget manager who has been given the authority to initiate a purchase for personal property or a service should be the one to budget for the item. 4. What is the difference between a basic allotment and a special request? The basic allotment is a formula-determined finite amount. Depending on the circumstances and budget initiatives, it may or may not be enough to cover all anticipated budget expenditures for the upcoming budget year. For instance, one campus may have a special need to budget for one year only to replace its 25-year-old cafeteria tables. That campus would not be expected to cover that cost from its annual basic allotment. A special request would be in order. Special requests are any requests that exceed that amount of the basic allotment. Typically they are needed to cover new program initiatives, furniture and equipment replacement, or any other cost that supports the campus budget. The campus budget is a blend of these two types of requests. There is no specific labeling of expenditures as either basic or special. The only way to determine the amount of special requests is to subtract the basic allotment amount from the total requests. 5. What is the definition of Capital Outlay Expenditure? School districts account for both current and non-current assets. Included within the non- current assets are fixed and intangible assets. Fixed assets have certain properties that distinguish them from other types of non-current assets. Fixed assets are: Tangible in nature Long-lived (have a life longer than one year) Of a significant value at purchase or acquisition Reasonably identified and controlled through a physical inventory system They may include land, buildings, machinery, furniture, and other equipment that are intended to be held or used over a longer period of time. "Fixed" denotes probability of intent to continue use of an asset and does not indicate immobility of an asset. School districts are required to classify expenditures for all equipment, furniture, technology and capital outlay items having a (per unit) cost of $5,000 or more and a useful life of more than one year. Object code 6639 is used to classify these assets Capital Outlay - Unit Price $5,000 and Over This code is used to classify expenditures for all equipment, furniture, technology and capital outlay items having a (per unit) cost of $5,000 or more and a useful life of more than one year not classified elsewhere. Included in this code are items such as telephone systems, intercommunication and telecommunication systems, mainframe and high capacity copy machines Capital Outlay - Unit Price Under $5,000 This code is used at the discretion of the school district to account for furniture and equipment having a unit price of $5,000 or less. 15

18 Frequently Asked Questions (Continued) The following table will assist you in determining the property object code to use when coding budget requests for musical instruments, audiovisual equipment, furniture, computers and related hardware or any other item typically considered capital outlay: Unit Price Range Object Code Less than $5, $5,000 and greater 6639 Note: Library books are no longer a capital item. They are now budgeted and purchased through object 6329 Reading Material 6. What if the projected enrollment for a campus exceeds the projection? Enrollment adjustments and retainage release will occur the first week of November. 7. What is the travel reimbursement rate? The travel reimbursement rate when using a personal vehicle for district business is.50 cents per mile. (# miles x.50) 8. What is the difference in registration and membership? Registration for conferences will need to be taken from object code Annual membership fees / dues will need to be taken from object code

19 Assistance with Budget Questions Assistance with Budget, Accounting, and Purchasing Questions For assistance with Budget & Operation questions, please contact the following by phone/ Name Phone Number Address Greg Cartwright Brent Ringo Janice Turner For assistance with Accounting questions, please contact the following by phone/ Name Phone Number Address Lynn Lyon Sarah Bitting x 0704 sarah_bitting@allenisd.org Vicki McFarland x 0715 vicki_mcfarland@allenisd.org Lori Weaver Shalyn Wolfe x x 0712 For assistance with Accounts Payable questions, please contact the following by phone/ Name Phone Number Address Michelle Oestreich x 0678 michelle_oestreich@allenisd.org Mary Weseman x 0674 mary_weseman@allenisd.org For assistance with Purchasing questions, please contact the following by phone or Name Phone Number Address Debbie Nye x 7114 debbie_nye@allenisd.org Toni Murray x 0711 toni_murray@allenisd.org Dianne Lamb x 7156 dianne_lamb@allenisd.org Lauren Higgins Stephanie Schaffer x x 0717 rose_boyer@allenisd.org shalyn_wolfe@allenisd.org lauren_higgins@allenisd.org stephanie_schaffer@allenisd.org 17

20 Section 4 Account Codes 18

21 Account Code Structure Fund Codes Fund Function Object 63xx Account Code (Optional) Sub Object Org FY (Always 0) PIC Program Intent Code (Optional) Local Major Object Special Populations 19

22 Fund Detail Coding 199 General Fund 205 Headstart 211 Title I Pt. A 224 Idea B Formula 225 Idea B Pre-School 240 Food Service 244 Carl Perkins 255 Title II 263 Title III LEP 289 Summer School LEP 392 Non-Ed Community-Based Suppt 397 AP Incentive 404 Student Success Initiative 410 State Textbook 428 Read to Succeed License Plate 461 Campus Activity 463 Reserved for State Use (Grants) 473 Foundation Grants 474 Grants Outside Foundation 482 School Finance Litigation Fund 485 Faculty 511 General Obligation Bond Debt 6XX Construction Funds 712 Concession Fund 720 Community Activity 732 School Supply 735 High School Yearbook 736 Middle School Yearbook 737 Elementary Yearbook 740 Eagle Edge Store 773 Worker's Comp Fund 808 Foundation for Allen Schools 811 Mitchell Smithwick Scholarship 812 Craig Baxter Scholarship 813 Kenny Covington Memorial School 814 Michael Pierce Memorial School 815 Don Crowder Scholarship 816 Millipore Foundation 863 Payroll Clearing 865 Student Activity 885 Sunshine 20

23 Function Code Detail Listing 10 Instructional - Related Services 11 Instructional Related Services 12 Instructional Resources & Media Services 13 Learner Services Development & Instructional Staff Development 20 Instruction & School Leadership 21 Instructional Leadership 23 School Leadership 30 Support Services / Student 31 Guidance, Counseling & Evaluation Services F32 Social ti Work Services D t il C d Li ti 33 Health Services 34 Transportation 35 Student Nutrition 36 Cocurricular/Extracurricular Activities 40 Administrative Support Services 41 General Administration 50 Support Services / Non-Student 51 Plant Maintenance & Operations 52 Security & Monitoring Services 53 Technology Services 60 Ancillary Services 61 Community Services 62 School District Administrative Support Services 70 Debt Service 71 Debt Service 80 Capital Outlay 81 Facilities Acquisition & Construction 90 Intergovernmental Charges 91 Contracted Instructional Services Between Public Schools 92 Purchase or Sale of WADA 93 Shared Services Payments 95 Payments to Juvenile Justice AEP 99 Other Intergovernmental Charges 21

24 Function Code Descriptions 11 Instruction This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures / expenses for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. 12 Instructional Resources and Media Services This function is used for expenditures/expenses that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media. 13 Curriculum Development and Instructional Staff Development This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures and expenses include inservice training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc. 21 Instructional Leadership This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services. 23 School Leadership This function is used for expenditures/expenses that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they: Supervise all operations of the campus Evaluate staff members of the campus Assign duties to staff members maintaining the records of the students on the campus Coordinate school instructional activities with those of the entire school district 30 Support Services - Student (Pupil) This function code series is used for expenditures/expenses that are used directly for non-instructional student activities or services, including administrative and supervisory costs that are non-general in nature and are incurred directly and exclusively for a non-instructional student activity or service. 22

25 Function Code Descriptions (Cont.) 31 Guidance, Counseling and Evaluation Services This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services, identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling. 33 Health Services This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services. 34 Student (Pupil) Transportation This function is used for expenditures/expenses that are incurred for transporting students to and from school. Expenditures/expenses for transportation specifically and exclusively for purposes of transporting students relating to enhanced program intents such as Career and Technology and Services to Students with Disabilities (Special Education), etc., are to be recorded in Function 34 with the appropriate program intent codes. 35 Food Services This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation. 36 Co-Curricular/Extracurricular Activities This function is used for expenditures/expenses for school-sponsored activities during or after the school day that are not essential to the delivery of services for Function 11, the Function code 20 series or other Function code 30 series. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. These activities include student groups such as Future Farmers of America (FFA), National Honor Society, etc. Co-curricular activities are those activities that are not essential to instruction but enhance the curriculum and include University Interscholastic League competition such as one-act plays, speech, debate, band, etc. Extracurricular activities are those activities that do not enhance the instructional program including athletics that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Also included are related activities (such as drill team, pep squad and cheerleading) that exist because of athletics. If the school district has activity funds, the goods purchased for resale are to be classified in this function, with the gross sale of goods recorded in Revenue Object Code 5755, Results from Enterprising Activities, Activity Funds and/or Clearing Accounts. 23

26 Funtion Code Descriptions (Cont.) 41 General Administration This function is for expenditures/expenses that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district. Program Intent Code 99 is to be used for all expenditures for Function 41. The organization codes specified in the 700 organization code group are the only organization codes to be used with Function 41 costs and may not be used in any other function, other than specific costs in Function 53 (Data Processing) that relate to the functions of the business office. 51 Plant Maintenance and Operations This function is used for expenditures/expenses for activities to keep the physical plant and grounds open, clean, comfortable and in effective working condition and state of repair. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services. 52 Security and Monitoring Services This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in schoolsponsored events at another location. 53 Data Processing Services This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here. For data processing expenditures associated with business office functions such as accounting and payroll, Organization Code 750 is to be used. 61 Community Services This function is used for expenditures that are for activities or purposes Uother thanu regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community. 24

27 Function Code Descriptions (Continued) 81 Facilities Acquisition and Construction This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions. 91 Contracted Instructional Services Between Public Schools This function code is used for expenditures that are used for: Providing financial resources for services in another public school through a contract for education of nonresident students under Subchapter E, Chapter 41, TEC Purchasing attendance credits from the state under Subchapter D, Chapter 41, TEC Costs for contractual arrangements under Subchapter E, Chapter 41, are recorded under this function code only if the agreement is to pay for services managed and administered by another school district receiving payments under Subchapter E, Chapter 41, TEC. This function is to be used exclusively for the purchase of Weighted Average Daily Attendance (WADA) from either the state or other school districts. This function code is also used to account for all incremental costs associated with this activity. 92 Purchase or Sale of WADA This function code is used for expenditures that are for the purpose of positioning a school district with excess wealth per WADA to purchase attendance credits either from the state or from other school district(s). 93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements This 93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement. 95 Payments to Juvenile Justice Alternative Education Programs This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to account for payments to other governmental entities in connection with students that are placed in discretionary or mandatory JJAEP settings. 99 Other Intergovernmental Charges This code is used to record other intergovernmental charges not defined above. This function code is used for expenditures that are used for obtaining instructional services from another public school for grade levels not served in a school district under Section , TEC. 25

28 Function 11 Costs to Include Salaries and related expenditures/expenses associated with: Teacher aides Classroom assistants Graders Staff working in the classroom on a dedicated basis Adult basic education teachers Substitute teachers Teachers that deliver instruction by television, satellite, etc. TI-IN services provided by education service centers Classes taught to students by education service centers Special education instructional services, including speech, occupational and physical therapy Upkeep and repairs to instructional materials and equipment in the classroom Instruction in health Field trips Band instruments purchased by the school district or donated by band boosters or other groups Instructional computer networks, supplies, licensing fees, maintenance, supplies, staff and instructional computer lab teacher Testing materials for tests developed and administered by teachers Salaries for instruction, including that portion of the salary for the regular school day that is for teaching physical education (P.E. equivalent) courses for credit when athletic activities are being practiced or are taking place Pre/post employment physicals or drug testing for personnel classified in this function Purchase of vehicles for instructional purposes, including driver education Network Manager and Technology Coordinator for instructional networks Instructional supplies including but not limited to classroom supplies, grade books, grade book software, report cards, student handbooks and related costs Insurance for driver s education vehicles Graduation expenditures/expenses Costs to Exclude Salaries and related expenditures/expenses associated with: Curriculum development (Function 13) Supplies and services for upkeep and maintenance of buildings and grounds, including utilities (Function 51) School leadership costs such as principals, assistant principals and their staffs (Function 23) Salaries or salary supplements related to department heads (Function 13), curriculum writers (Function 13), program directors (Function 21) Tuition for students attending classes in another school district because the resident school district does not offer certain grade levels (Function 99) Purchase of Weighted ADA (WADA) from either the state or other school districts according to Chapter 41 of the HTexas Education CodeH (Function 91) Testing materials for standardized tests (Function 31) Band Uniforms (Function 36) Insurance on band instruments (Function 51) Additional costs associated with the serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class locad, length of day, etc. (Function 36) 26

29 Function 12 Costs to Include Salaries and related expenditures/expenses associated with: Librarians Library aides and assistants Media or resource center personnel who work in an audiovisual center, television studio or related work-study areas Selecting, preparing, cataloging and circulating books and other printed materials Planning the use of the library by students, teachers and other members of the instructional staff Building individuals ability in their use of library books and materials Selecting, preparing, maintaining and making available to members of the instructional staff equipment, films filmstrips, transparencies, tapes, TV programs, software, CD-ROMs and similar materials Planning, programming, writing and presenting educational programs or segments of programs by closed circuit or broadcast television Studio crews that record educational programs or segments of programs by closed circuit or broadcast television, including those for TI-IN Library books, films, video cassettes, CD ROM disks, and other media that are maintained by a resource center or library Supplies for binding and repairing books or other media contained in the resource center Upkeep and repairs to media, library and resource center materials and equipment Media and Living Science services provided by an education service center Pre/post employment physicals or drug testing for personnel classified in this function Purchase of vehicles for instructional resources and media purposes Substitute pay for library staff Costs to Exclude Salaries and related expenditures/expenses associated with: Encyclopedias and other reference books in the classroom (Function 11) Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) Textbooks (Function 11) Teaching supplies used in the classroom (Function 11) Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36) Staff who conduct in-service training on the use of technology (function 13) Technology Coordinator for instructional networks (function 11) 27

30 Function 13 Costs to Include Staff that research and develop innovative, new or modified instruction Fees for outside consultants conducting inservice training or staff development for instructional and instructional related staff Staff who prepare and/or conduct inservice training or staff development for instructional and instructional related staff Travel and subsidence for instructional and instructional related staff to attend inservice or staff development meetings Tuition and fees paid by the school for instructional staff to attend college for additional hours of credit Supplies, materials and equipment for curriculum development or inservice training Upkeep and repairs to equipment used for curriculum development or inservice training Paid sabbatical leaves for instructional staff Staff development or inservice training provided by an education service center Curriculum coordinator (not responsible for supervising instructional staff) Subject area or grade level department heads and related support staff Assistant/Deputy Superintendent(s) for Curriculum Pre/post employment physicals or drug testing for personnel classified in this function Purchase of vehicles for staff development or curriculum development purposes Costs to Exclude Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) Inservice training or staff development for staff that are not classified in functions 11, 12 or 13 (use appropriate function) Assistant/Deputy Superintendent(s) for Instruction (Function 21) Instructional supervisors (Function 21) Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36) Technology coordinator for instructional networks (function 11) Substitute pay for library staff attending staff development or inservice training (Function 12) Salaries of instructional staff when attending inservce or staff development (Function 11 or 12) Substitute pay for instructional staff attending staff development or inservice training (Function 11) 28