2004 – 2005 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.
This report does not include revenues or expenditures for Education Service Centers (“ESCs”). It also excludes 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 October 29, 2004 at any grade, from early childhood education through grade 12. Membership is a slightly different number from enrollment, because it does not include those students who are served in the district for less than two hours per day. For example, the count of total students excludes students who attend a nonpublic school but receive some services, such as speech therapy-for less than two hours per day-from their local public school district. (Source: PEIMS, Oct. 2004)
RECEIPTS
Total Revenue: Equity transfers reported under function code 91 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 code 91 (equity transfer).
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, Texas Education Code Ch. 41).
Total other resources: Object codes in the 7900
series except for operating transfers in (7915) 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:
Debt service: Debt service (object code series 6500)
Capital outlay: Land, buildings & equipment (object series 6600)
Total Expenditures 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:
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 Administration: 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):
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 code 91.
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 by Program: The program expenditures in this section exclude
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 - DAEP State Compensatory Education Supplemental. Supplemental cost to provide services to students who are separated from the regular classroom to a disciplinary alternative education program (program intent code 29).
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).