TEXAS EDUCATION AGENCY

2001 – 2002 PEIMS Actual 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.

 

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. 

 

RECEIPTS

 

Total Revenue

 

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 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, Texas Education Code Ch. 41) and payments to charter schools (function code 96).  Function 91 does not include amounts reported from state funding.

Total other resources:  Object codes in the 7900 series except for operating transfers in (7915), contributed capital (7957), and locally defined codes.    

 

 

DISBURSEMENTS

 

Total Expenditures

 

BY OBJECT:

Equity transfers are excluded from expenditures by object.

 

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). 

 

Community Services:  function code 61.

 

Total Operating Expenditures 

Five function codes are excluded:

  • 71:   debt service
  • 61:  community services
  • 81:   facilities acquisition and construction
  • 91:  equity transfers
  • 96:  payments to charter schools

 

Functions:

  • Instruction:  activities that deal directly with the interaction between teachers and students (function code 11.
  • 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.  Charter school function code 81 (fund raising) is also 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).
  • Intergovernmental Charge:  "Intergovernmental" is a classification that is appropriate where one governmental unit transfers resources to another, and includes:
    • tuition transfers (function code 91);
    • equity transfers (function code 92);
    • payments to fiscal agent/member districts of shared services arrangements (function code 93);
    • payments to other school districts under the Public Education Grant Program (function code 94);
    • payments to juvenile justice alternative education programs (function code 95); and
    • payments to Tax Increment Fund (function 97).

 

Total Disbursements

Total Expenditures:    Objects 6100-6699.

Equity Transfers:  function codes 91 and 96.

Total Other Uses:  special items (object code 8912), extraordinary items (object code 8913), other uses (object code 8949), loss on sale of real and personal property (object code 8951), and non-operating expenses (object code 8989).

 

 

PROGRAM EXPENDITURES

 

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:

  • general administration (function code 41);
  • data processing services (function code 53);
  • community services (function code 61);
  • debt service (function code 71);
  • facilities acquisition and construction (function code 81);
  • fund raising for charter schools (charter school function code 81);
  • equity transfers (function code 91); or
  • equity transfers (function code 96).  

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.

 

Programs:

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).