TEXAS EDUCATION AGENCY
2002 – 2003 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.
The PEIMS Actual
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
Uses:
special items (object code
8912), extraordinary items (object code 8913) and other uses
(object code 8949), loss on sale of real and personal property (object code
8951) and non-operating expenses (object code 8989).
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
Nondisc Alt
Disc Alt
Disc Alt
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).