TEXAS EDUCATION AGENCY
2002
– 2003 PEIMS Budget Financial Data
Report
Criteria
GENERAL
COMMENTS
For
more detailed information about fund, function, object and program intent codes
see the Financial Accountability System Resource Guide at:
http://www.tea.state.tx.us/school.finance/audit/resguide10/far.
The
PEIMS Budget Financial Data Report has been redesigned to incorporate the new
changes in the Financial Accountability System Resource guide.
This
report does not include revenues and expenditures for Education Service Centers
(“ESCs”). It
also does not include revenues, expenditures, and student counts for Texas
Youth Commission Schools.
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. Fund 420
(Foundation school funds and other state aid) is included in general revenue
for non-profit charter schools only.
MEMBERSHIP: Only students who are considered “in
membership” are counted. This is the
total number of public school students who were reported in membership as of
RECEIPTS
Total
Revenue
Equity transfers reported under
function codes 91 and 96 have been excluded from local, other local and
intermediate, state and federal revenue.
Local
tax: Revenue from local real and personal property
taxes (revenue object codes 5710-5719), excluding function codes 91 (equity
transfer) and 96 (payments to charter schools).
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 5910-5959).
Total
Receipts
Total
revenue: Sum of local, intermediate, state taxes and
federal program revenues above.
Equity
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.
Note: Function 91 does include wealth equalization
and tuition transfers. The state funding data determine which districts are
participating in equalization. The
function 91 equalization amounts are filtered out and used as a separate amount
in the report called Equity Transfers.
DISBURSEMENTS
Total
Expenditures
BY
OBJECT:
Expenditures by object
exclude intergovernmental charges (function code 90 series) except for:
·
incremental costs associated with Chapter 41, Texas
Education Code, purchase or sale of WADA (function code 92, wealth
equalization); and
·
payments to juvenile justice alternative education programs
(function code 95).
Payroll: Payroll costs
(object codes 6110-6149)
Other operating:
·
Professional and contracted services (object codes
6210-6219)
·
Supplies and materials (object codes 6310-6399)
·
Other operating costs (object codes 6410-6499)
·
Debt service: Debt service object code series 6500
·
Capital
outlay: Land, buildings & equipment object series
6600
BY FUNCTION:
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). Several function codes are excluded:
71: debt service
61: community services
81: facilities acquisition and construction
91: contracted instructional services between
public schools
93: payments to fiscal
agent/member districts of SSAs
94: payments to other school
districts under the Public Education Grant Program
96: payments to charter schools
97: payments to Tax Increment
Fund
99: other intergovernmental
charges.
Community
Services: function code 61.
TOTAL
OPERATING EXPENDITURES
Instruction: activities that deal directly with the
interaction between teachers and students (function code 11), and payments to juvenile justice alternative education
programs (function code 95).
Instructional
Res/Media: used for resource centers, establishing and
maintaining libraries and other major facilities dealing with educational
resources and media (function code 12).
Curriculum/Staff
Develop: used to aid instructional staff in planning,
developing and evaluating the process of providing learning experiences for
students (function code 13).
Instructional
leadership: managing, directing, supervising and
leadership of staff who provide either instructional or instructional-related
services (function code 21).
School Leadership: directing/managing a school campus (function
code 23)
Guidance/Counseling
Services: assessing and testing students’ abilities,
aptitudes and interests; counseling students with respect to career and
educational opportunities and helping them establish realistic goals (function
31).
Social
Work Services: function code 32.
Health
Services: providing physical health services which are
not direct instruction (function code 33).
Transportation: student (pupil) transportation (function 34).
Food: Food service operation expenditures/expenses
(function 35).
Cocurricular: cocurricular and extracurricular
expenditures/expenses for school-sponsored activities during or after the
school day that are not essential to the delivery of services for function 11
(instruction), the function code 20 series (instructional and school
leadership) or other function code 30 (support services-student) series
(function code 36):
·
Cocurricular
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 related
activities (such as drill team, pep squad and cheerleading) that exist because
of athletics.
General
Administration: expenditures/expenses
for 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 (function code 41) and incremental costs associated with Chapter 41, Texas
Education Code, Purchase or Sale of WADA (function code 92). Charter school function code 81 (fund
raising) is included.
Plant
Maintenance/Operation: to keep the physical
plant and grounds open, clean, comfortable and in effective working condition
and state of repair (function code 51).
Security/Monitoring: for activities to keep student and staff
surroundings safe, whether in transit to or from school, on a campus or
participating in school-sponsored events at another location (function code 52).
Data
Processing Services: whether in-house or
contracted (function code 53).
Total
Disbursements
Total
Expenditures: see above
Equity
Transfers: function codes 91 and 96.
Total Other
Intergovernmental
charge: "Intergovernmental"
is a classification that is appropriate where one governmental unit transfers
resources to another, and includes:
PROGRAM
EXPENDITURES
Operating
Expenditures – Program
The
program expenditures in this section do not include:
Because
of these exclusions, this section cannot be compared to total
expenditures. 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.
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.
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).
Nondisc Alt Ed – AEP Basic Serv (AEP): Non-disciplinary alternative education
programs – AEP Basic Services. Cost to
provide base-level program (non-supplemental) services to students who are
separated from the regular classroom to a nondisciplinary alternative education
program (program intent code 26).
Nondisc Alt Ed – AEP Supplemental (AEP): Non-disciplinary alternative education
programs – AEP supplemental state compensatory education costs. Cost to provide services to students who are
separated from the regular classroom to a nondisciplinary alternative education
program (program intent code 27).
Disc
Alt Ed – AEP Basic Serv (DAEP): Disciplinary Alternative Education Program -
DAEP Basic Services. Costs incurred to
provide the base line program (nonsupplemental) services to students who are
separated from the regular classroom to a disciplinary alternative education
program (program intent code 28).
Disc
Alt Ed – AEP Supplemental (DAEP): Disciplinary Alternative Education Program -
T1 A
Schoolwide – St Comp >=50%: Title I, Part A Schoolwide Activities Related
to State Compensatory Education (“SCE”) and Other Costs on Campuses with 50% or
More Educationally Disadvantaged. The
SCE costs incurred to provide services in support of Title I, Part A schoolwide
campuses with at least 50% educationally disadvantaged students (program intent
code 30).
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).