TEXAS EDUCATION AGENCY
2001 – 2002 PEIMS Actual Financial Data
For more detailed information about fund, function, object and program intent codes see the Financial Accountability System Resource Guide at:
This report does not include revenues and expenditures for Education Service Centers (“ESCs”).
General revenue funds, which are accounts for all financial resources except those required to be accounted for in another fund, are reported separately from all funds. General revenue fund reporting includes funds for both non-profit charter and regular school funds and includes fund codes 101 - 199.
Local tax: Revenue from local real and personal property taxes (revenue object codes 5710-5719) minus equity transfers.
Other local & intermediate: Local revenues realized as a result of services rendered to other school districts (revenue object codes 5720-5769).
State: State program revenues (revenue object codes 5810-5849)
Federal: Federal program revenues (revenue object codes 5910-5999).
Total revenue: Sum of local, intermediate, state taxes and federal program revenues above.
transfers: Contracted instructional services between
public schools (function code 91,
Total other resources: Object codes in the 7900 series except for operating transfers in (7915), contributed capital (7957), and locally defined codes.
Equity transfers are excluded from expenditures by object.
Payroll: Payroll costs (object codes 6110-6149)
· Professional and contracted services (object codes 6210-6219)
· Supplies and materials (object codes 6310-6399)
· Other operating costs (object codes 6410-6499)
service: Debt service object code series 6500
outlay: Land, buildings & equipment object series
Expenditures by function include payroll costs (object code series 6100), professional and contracted services (object code series 6200), supplies and materials (object code series 6300) and other operating costs (object code series 6400).
Community Services: function code 61.
Total Operating Expenditures
Five function codes are excluded:
Expenditures: Objects 6100-6699.
Equity Transfers: function codes 91 and 96.
Operating Expenditures – Program
Payroll costs, professional and contracted services, supplies and materials and other operating costs (object code series 6100, 6200, 6300 and 6400 respectively) are included in program expenditures.
The program expenditures in this section do not include:
Because of these exclusions, this section cannot be compared to total expenditures reported in the earlier part of this report.
Program intent code 99 for undistributed is not included in the total operating expenditures by program. This code is used for identifying costs for expenditure functions not specifically identified with a major program.
Regular: Costs to provide the basic services for education/instruction to students not in special education (program intent code 11).
Gifted and talented: The cost to assess students for program placement and provide instructional services beyond the basic educational program, designed to meet the needs of students in gifted and talented programs (program intent code 21).
Career and technology: The cost to evaluate, place and provide educational and/or other services to prepare students for gainful employment, advanced technical training or homemaking. This may include apprenticeship and job training activities (program intent code 22).
Students with disabilities: 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 (program intent code 23).
Accelerated education: The cost 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 (program intent code 24).
Bilingual: cost 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 (program intent code 25).
Athletics/related activities: cost to provide for participation in competitive athletic activities, including coaching costs as well as for sponsors of drill team, cheerleaders, pep squad or other organized activity to support athletics excluding band (program intent code 91).