1. SCHOOL FINANCE OVERVIEW APRIL 6, 2016

2. SUMMARY OF FINANCE The Summary of Finance tells the district how TEA intends to fund district operations for a school year The funding provided through TEA is “tailored” to student classifications Classifications, for example, are Special Ed, G/T, Compensatory Ed, CTE, Bilingual and High School Allotment Each classification has “needs” above the regular, mainstreamed student Each classification of student is “weighted” in funding amounts Number of students in each classification is determined by PEIMS data The Summary of Finance is updated several times during the year (Feb, June, Sept NF)

3. Regular mainstream student = 1.0 Special Ed student = 2.3 to 5.0 G/T student = 1.12 Compensatory Ed student = 1.25 Bilingual student = 1.3 CTE student = 1.35 Number of weighted students multiplied by Weighting factor multiplied by Regular allotment per student Equals a BLOCK GRANT Weighted student population “WADA” = WEIGHTED AVERAGE DAILY ATTENDANCE

4. STATE FUNDING BASED ON “ADA” “ADA” = AVERAGE DAILY ATTENDANCE If PEIMS enrollment at KISD is 1056, but on average the attendance is 95%, then our ADA is: 1056 x.95 = 1003.2 1056 x.96 = 1013.8 Each unit of ADA = $6,477/yr Or $ 34.64 per day per student

5. 2015-2016 KISD BLOCK GRANTS PIC 11 REGULAR ED $5,457,805 PIC 21 GIFTED ED $23,183 (55 %) PIC 22 CAREER/TECH ED $421,290 (58%) PIC 23 SPECIAL ED $510,757 (52 %) PIC 24 COMPENSATORY ED $1,061,275 (55%) PIC 25 BILINGUAL ED $102,879 (55%) HS ALLOTMENT $77,688

6. PROGRAM INTENT CODES XXX-XX-XXXX-XX-XXX-X- -XXX XX PROGRAM INTENT CODE (PIC CODE) 199 11 6399 00 101 6 23 000

7. PROGRAM INTENT CODES 11 – REGULAR EDUCATION 21 – GIFTED/TALENTED 22 – CAREER/TECHNOLOGY 23 – SPECIAL EDUCATION 24 – COMPENSATORY ED 25 – BILINGUAL/ESL

8. PROGRAM INTENT CODES 26/28 –DISCIPLINE/RECOVERY 31/32 – KINDERGARTEN/PRE-K 30 – COMPENSATORY ED (TITLE I DISTRICT WIDE) 99 – GENERAL/UNDISTRIBUTED

9. The FAR guide is your self-help book TEA Website > A-Z Index > Financial Accountability System Resource Guide Module 1 (820 pages) in pdf

10. Overview of Account Codes  Section 44.007 of the Texas Education Code requires that a standard school district accounting system be adopted by each school district  This section further requires that a report be provided at the time the school district budget is filed showing financial information sufficient to enable the state board of education to monitor the funding process, and to determine the educational system costs by school district, campus, and program

11. Overview of Account Codes  Section 44.008 of the Texas Education Code requires each school district to have an annual independent audit  Part of the audit procedures must include reviewing the accuracy of the financial information provided by the district to the Public Education Information Management System (PEIMS)  A major purpose of following an accounting code structure is to establish the standard school district accounting system required by law  The sequence of codes within the structure, along with the uniform chart of accounts, must be used by all school districts in accordance with generally accepted accounting principles  The coding structure forms the basis of reporting the audit and reporting PEIMS data in a uniform manner among all school districts

12. Overview of Account Codes The Coding Structure xxx – xx – xxxx – xx –xxx – x – xx – x – xx  Basic Code Composition Fund Code – XXX – xx – xxxx – xx – xxx – x – xx – x – xx A mandatory 3 digit code to be used for all financial transactions to identify the fund group and specific fund. The first digit refers to the fund group, and the second and third digit specifies the fund  Basic Code Composition Function Code - xxx – XX – xxxx – xx –xxx – x – xx – x – xx A mandatory 2 digit code applied to expenditure/expense that identifies the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area

13. Overview of Account Codes Basic Code Composition Object Code - xxx – xx – XXXX – xx –xxx – x – xx – x – xx A mandatory 4 digit code identifying the nature and object of an account, a transaction, or a source. The first of the four digits identifies a type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub- classifications

14. Overview of Account Codes Basic Code Composition Optional Codes 1 and 2 - xxx – xx – xxxx – XX –xxx – x – xx – x – xx A 2 digit code for optional use to provide special accountability at the local level. Also known as the “sub-object code” Organizational Code - xxx – xx – xxxx – xx – XXX – x – xx – x – xx A mandatory 3 digit code identifying the organization, I.e., High School, Middle School, Elementary School, etc. An organization code does not necessarily correspond with a physical location. The activity, not the location, defines the organization. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory.

15. Overview of Account Codes  Basic Code Composition Fiscal Year Code - xxx – xx – xxxx – xx –xxx – X – xx – x – xx A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project

16. Overview of Account Codes  Basic Code Composition Program Intent Code - xxx – xx – xxxx – xx –xxx – x – XX – x – xx A mandatory 2 digit code used to designate the intent of a program provided to students. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served Optional Code 3 - xxx – xx – xxxx – xx –xxx – x – xx – X – xx A single code that is used at the local option Optional Codes 4 and 5 - xxx – xx – xxxx – xx – xxx – x – xx – x – XX An optional 2 digit code that may be sued by the district to further describe the transaction

17. How Much Have You Learned? xxx – xx – xxxx – xx –xxx – X – xx – x – xx xxx – XX – xxxx – xx –xxx – x – xx – x – xx xxx – xx – xxxx – XX –xxx – x – xx – x – xx XXX – xx – xxxx – xx –xxx – x – xx – x – xx  xxx – xx – xxxx – xx –XXX – x – xx – x – xx  xxx – xx – xxxx – xx –xxx – x – XX – x – xx  xxx – xx – XXXX – xx –xxx – x – xx – x – xx Fiscal Year Function Sub-object Code Fund Organization Program Intent Object

18. Fund Codes  Fund Code Structure  XXX – xx – xxxx – xx –xxx – x – xx – x – xx School districts should establish and maintain those funds required by law and sound financial administration. Only the minimum number of funds consistent with legal and operating requirements should be established since unnecessary funds result in inflexibility, undue complexity, and inefficient financial administration How the expenditure is financed

19. Fund Codes 199 General Fund This classification must be used to account for funds in which the local governing board designates. The local governing board has wide discretion in their use as provided by law. This fund includes transaction funded with local property taxes, state foundation funds, and available school revenue.

20. Fund Codes  200/300/400  Special Revenue Funds – Special revenue funds are governmental funds used to account for revenues received to fund expenditures for a specific purpose.  Special revenue funds are grouped in the following categories HELP! !

21. Fund Codes  Special Revenue (Federal Programs) – Federal Programs that are used by school districts and educational service centers not acting as a fiscal agent for a shared services arrangement are designated by Fund Codes 201 through 289. Most of these funds must be applied for through a Standard Application System (SAS). The most common campus fund codes:  211 – ESEA, Title I, Part A – Improving Basic Programs  224 – IDEA, Part B – Special Education Students  240 – National School Breakfast and Lunch Program  Federally Funded Shared Services Arrangements - Special Revenue Funds 291 through 379  These funds are rarely seen at the campus level.

22. Fund Codes  Special Revenue Funds (State Programs) – State programs that are used by school districts and education service centers not acting as fiscal agent for shared services arrangements are designated by Fund Codes 381 through 429. The most common fund codes at the campus level are as follows:  385 – Visually Impaired  386 – Regional School for the Deaf  393 – Texas Successful Schools Program  410 – Instructional Materials  415 – Kindergarten & Pre-Kindergarten Grants

23. Fund Codes  4XX Shared Services Arrangements – State/Local Funded – The special revenue funds designated by Fund Codes 431 through 459 are used to account for state/local funds held by a fiscal agent of a shared service arrangement.  These codes are rarely seen at the campus level. I need help to carry the ball!

24. Fund Codes  Special Revenue Funds (Local Programs) – Funds 461 through 499 are used to account for local programs such as campus activity funds or grants from local businesses and private donors. At Keene: 481 - JH Principal Activity Fund 482 - HS Principal Activity Fund 483 - EL Principal Activity Fund 484 - ALC Principal Activity Fund  No detail audit on these funds

25. Fund Codes  800 – 899 Trust Funds and Scholarship Funds– This group of funds are used to account for assets held by a school district:  as an agent for individuals, private organizations, and other governmental units  in a trustee capacity

26. Fund Codes  860 Agency Funds  These funds are held in a custodial capacity by a school district  They consist of funds that are the property of student groups  Examples of agency funds include class funds and band fund raisers  Locally raised revenues used for general operating purposes, such as certain principal’s activity accounts are not agency funds. They are budgeted and accounted for in the Special Revenue Fund.  At Keene: 865 – Student Activity Fund Prom Night!

27. CAMPUS FUND CODE SUMMARY Look at hand-out sheet showing funds used at Keene ISD

28. Hang on! There’s more to come

29. Function Codes  A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students  Function Code Structure - xxx – XX – xxxx – xx –xxx – x – xx – x – xx What function is learning to read? How the funds are used

30. Function Codes  Functions are grouped according to related activities in the following major areas/classes:  10 Instruction and Instructional-Related Services  20 Instructional and School Leadership  30 Support Services – Student (Pupil)  40 Administrative Support Services  50 Support Services– Non-Student Based  60 Ancillary Services  70 Debt Services  80 Capital Outlay  90 Intergovernmental Charges  Each of these major areas is further defined by detail function codes.

31. Function Codes 11 Instruction  Activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another locations such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence.  This function includes expenditures/expenses for direct classroom instruction and other activities that deliver, enhance, or direct the delivery of learning situations to students.

32. Function Codes 12 Instructional Resources and Media  Expenditures/expenses that are directly and exclusively used for resource centers  Establishing and maintaining libraries and other major facilities dealing with educational resources and media 13 Curriculum Development and Instructional Staff Development  Expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students.  Expenditures and expenses include in-service training and other staff development for instructional or instructional-related personnel

33. How Much Do You Know About Instruction and Instruction Related Services Functions ?  Magazines  Second grade teacher  Consultant to help with TAAS scores  Title I Teacher (Fund and Function)  Registration fee for workshop (Fund and Function)  Classroom set of books (Fund and Function) 12 11 13 211-11 199-13 199-11

34. Function Codes  21 Instructional Leadership  Expenditures that relate to the managing, directing, supervising, and leadership of staff who are providing either instructional or instructional-related services  General management and leadership of a school campus 23 School Leadership  Expenditures/expenses that are used to direct and manage a school campus  Activities performed by the principal, assistant principals, and other assistants while they: Supervise all operations of the campus Evaluate staff members of the campus Assign duties to staff members maintaining the records of the students on the campus Coordinate school instructional activities with those of the entire school district I’m a principal

35. Function Codes 31 Guidance, Counseling, and Evaluation Services  Expenditures/expenses that are directly and exclusively used for assessing and testing students’ abilities, aptitudes and interests  Counseling students with respect to career and educational opportunities and helping them establish realistic goals This function includes costs of psychological services identification of individual characteristics testing, educational counseling student evaluation and occupational counseling Where are those STAAR tests?

36. Function Codes 32 Social Work Services  Expenditures/expenses that are directly and exclusively used for investigating and diagnosing student social needs arising out of the home, school or community  Casework and group work services for the child, parent, or both  Interpreting the social needs of students for other staff members  Promoting modification of the circumstances surrounding the individual student which are related to his or her social needs. (This includes referrals to and interaction with other governmental agencies) Get to school before I call the truant officer

37. Function Codes 33 Health Services  Expenses that are directly and exclusively used for providing physical health services which are not direct instruction.  Provide students with appropriate medical, dental, and nursing services  Monitor staff inoculations

38. Function Codes 36 Co curricular/Extracurricular activities  Expenditures/expenses for school-sponsored activities during or after the school day  Generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting  FCCLA, National Honor Society (NHS), FFA, etc.  Co-curricular activities Not essential to instruction but enhance the curriculum (field trips) Include University Interscholastic League competition such as one- act plays, speech, debate, band, etc.  Extracurricular activities Do not enhance the instructional program including athletics that normally involve competition between schools Related activities (drill team, pep squad, and cheerleading) that exist because of athletics

39. Function Codes 61 Community Services  Expenditures that are for activities or purposes other than regular public education and adult basic education services  Services or activities relating to the whole community or some segment of the community  Includes providing resources to non- public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community Community and Schools working together are key

40. FUNCTION CODE SUMMARY Look at hand-out sheet on Function Codes used at Keene ISD

41. How Much Do You Know About ALL Campus Related Functions?  Band Uniforms  Baseball Bats  Nurses’ Salary  Salary for Resource Officer  Psychological Testing for IDEA, Part B Students (Fund and Function)  Title I Parenting Education (Fund and Function)  Head Football Coach Salary (Fund and Function) 36 36/11? 33 52 224-31 211-61 199-36/11?

42. Don’t run out! Object codes just ahead

43. Expenditure Object Codes An expenditure/expense account:  Identifies the nature and object of an account, or a transaction.  Codes are distinguished from other types of object codes as they always begin with the digit “6”  Expenditure/Expense Object Code structure – xxx – xx – XXXX – xx – xxx – x – xx - x – xx What is to be purchased What expenditure object is chalk?

44. Expenditure Object Codes  Major Expenditure Account Classifications  6100 Payroll Costs  6200 Professional and Contracted Services  6300 Supplies and Materials  6400 Other Operating Costs  6500 Debt Service  6600 Capital Outlay – Land, Buildings, and Equipment I want to be paid for refereeing

45. Expenditure Object Codes  6100 Payroll Costs – This major classification includes the gross salaries or wages and benefit costs for employee services  The school district acts in a supervisory capacity over an employee  Furnishes the working area and usually the equipment and materials necessary for the completion or performance of a task or service. Although an employee may work  Amount paid to that employee is considered a payroll cost if the services or tasks performed are at the general direction of the school district 6119 Teachers and Other Professional Personnel  Used to classify the salaries of teachers and other professional personnel  Includes any salary paid to a person who is considered by the school district to be a professional staff member  Substitute teachers and/or other professional personnel are also classified in these account codes

46. Expenditure Object Codes 6129 Support Personnel  Used to classify the gross salary and wage expenditures/expenses for support personnel 614X Employee Benefits  Employee benefits are those amounts paid by the school district to provide benefits to employees  Does not include amounts deducted from employee’s salary or wages Keene pays $327.77 of my TRS insurance.

47. Expenditure Object Codes  6200 Professional and Contracted Services – This major account classification is:  Used to record expenditures/expenses for services rendered to the school district by firms, individuals, and other organizations  Normally, professional and contracted services represent a complete service that is rendered for the school district, and no attempt should be made to separate the labor from supplies 6219 Professional Services  Used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district but have a specialty certification 6299 Misc. Services  Used to classify expenditures/expenses for services rendered by personnel who are not on the payroll of the school district & do not have a specialty certification

48. Expenditure Object Codes 6239 Education Service Centers  Each school district is a member of an education service center that provides various services to the school districts  Function code in conjunction with the expenditure object code defines the type of service provided 6249 Contracted Maintenance and Repair Services  Used to classify expenditures/expenses for maintenance and repair services rendered by firms, individuals, or other organizations, other than the school district  Maintenance and repair services: For normal upkeep, repair and minor restorations Does not include new building construction, renovating and remodeling of buildings. When contracted maintenance and repair services are rendered, the total cost of the service, including labor and parts, is to be included in the appropriate contacted services account

49. Expenditure Object Codes 625X Utilities – Water, electricity, gas, for heat, cooking, and cooling, telecommunications, internet, trash disposal 6269 Rentals – Operating Leases - Expenditures/expenses for renting or leasing either equipment or property under operating lease agreements.

50. Expenditure Object Codes  6300 Supplies and Materials – This major classification includes all expenditures/expenses for supplies and materials  6319 – Supplies and Materials for Maintenance and/or Operations  Used to classify expenditures/expenses for supplies and materials necessary to maintain and/or operate furniture, computers, equipment (including telecommunications equipment), vehicles, grounds and facilities of the school district  Expenditures/expenses in this group of accounts arise when school district employees purchase supplies for use by the school district as opposed to supplies that are provided by a contractor as part of a contracted service 6321 Textbooks and Other Reading Material - used to classify expenditures/expenses for textbooks pu8rchased by the school district and magazines, periodicals, newspapers, and other reference books that are placed in the classroom or in an office. 6339 Testing Materials  Used to classify expenditures/expenses for testing materials such as test booklets  Test scoring is not to be classified here, but rather, in the 6200 series of accounts, Professional and Contracted Services

51. Expenditure Object Codes 6340 Food Service – Used to classify supplies and materials for the operation of the food service program of the school district 6395 Tech Hardware/Software/Computers 6399 Supplies & Materials – used to classify general supplies and materials

52. Expenditure Object Codes  6400 Other Operating Costs - This major classification is used to classify expenditures/expenses for items other than Payroll Costs, Professional and Contracted Services, Supplies and Materials, Debt Service, and Capital Outlay that are necessary for the operation of the school district 641X Travel, Subsistence and Stipends – used to classify travel, subsistence and stipends to both employees and non-employees 6420 – Insurance and Bonding Costs  Used to classify expenditures/expenses for insurance and bonding costs  Property insurance should be classified in Function 51, Plant Maintenance and Operations, including building insurance and property insurance for band and athletic/UIL equipment  Other types of insurance are to be classified in the appropriate function  For example, insurance to cover student injuries that take place while participating in athletics are classified in Function 36, Co curricular/Extracurricular Activities.  Textbook custodian and administrative bonding expenses are classified in Function 41, General Administration.  School bus driver bonding and insurance are classified in Function 34, Student (Pupil) Transportation

53. Expenditure Object Codes 6439 Election Costs  Used to classify expenditures/expenses for conducting an election  Costs of printing ballots, election officials who are not school district employees, and legal notices, etc., are to be charged to this classification 6499 Miscellaneous Operating Costs – used to classify expenditures for operating costs not previously defined

54. Expenditure Object Codes –Capital Purchases  6600 Capital Outlay – Land, Building, and Equipment - This major classification is used to classify expenditures for fixed assets  6610 Land Purchase and Improvement – Used to classify the acquisition or major improvement of a school district’s land  6620 Building Purchase, Construction, or Improvements – Used to classify the purchase, construction, or substantial improvement of buildings, and any other related fees, including architect fees  6630 Furniture and Equipment  Used to classify expenditures for the purchase of furniture and equipment having a per- unit cost of $5,000 or more and a useful life of more than one year  If the per-unit cost is less than $5,000 and the district, by policy, elects to capitalize the expenditure, the 6640 series of accounts should be used  Some items of furniture and equipment are charged to 6399 series “Supplies”

55. Expenditure Object Codes  6640 Capital Assets – District Defined  Used to classify any items that do not meet the individual $5,000 fixed asset criteria, but by school district policy, are required to be recorded as capital assets either  (1) when the school district policy requires an item costing less than $5,000 to be defined as a capital asset; or,  (2) when aggregate amounts purchased equal or exceed $5,000  6650 Capital Assets Under Capital Leases – used to classify fixed assets under capital leases example?

56. Let’s See If You Can Put It Together (Fund, Function, Expenditure Object)  Magazines for an English Classroom  Footballs for Physical Education  Copy Paper for the Counselor’s Office  Volleyballs for the Volleyball Team  Books for Students in Title I Classrooms  Magazines for the Library  Office Supplies for the Assistant Principal’s Office 199-11-6329 199-11-6399 199-31-6399 199-36-6399 211-11-6321 199-12-6329 199-23-6399

57. Optional Codes 1 and 2 aka “sub-object”  Optional Codes 1 and 2 Structure – xxx – xx – xxxx – XX – xxx – x – xx – x – xx  A school district may use the optional codes 1 and 2 if there is a need to account for information not otherwise provided in the mandatory chart of accounts. If a school district uses these optional codes, a locally devised chart of accounts is to be uniformly used in the accounting system Now, why do I need to be further confused?

58. Organization Codes An organization is a group of employees who are obligated to complete a specific responsibility. Usually, an organization has an identifiable leader or an individual who is accountable for the overall completion of the responsibility Organization Code Structure – xxx – xx – xxxx – xx – XXX– x – xx – x – xx Types of Organizational Units  Campus Unit – Group of employees who are obligated to complete the responsibilities of teaching of, supporting the teaching of, and providing the necessary services to a set of students  Administrative or Other Organizational Unit – Group of people who perform a specific responsibility (superintendent’s office, business office  An Organization is not necessarily a physical location; it is the activity that defines the organization  Organization Codes  Campus organization codes (001 – 699) Defined by the Texas School Directory Used for all other costs clearly attributable to a specific organization  Administrative organization codes (701-750) Mandated for all Function 41, General Administration, costs Function 53, Data Processing for those expenditures that are attributable to the business office of the school district  School districts are to use organizational codes in all functions when a cost is clearly attributable to a specific organization. Location Making the Expenditure

59. CAMPUS ORGANIZATION CODES  001-040 High School Campuses - Use the campus numbers assigned to high school campuses in the Texas School Directory  041-100 Junior High/Middle School Campuses – Use the campus numbers assigned to junior high/middle school campuses in the Texas School Directory  101-698 Elementary School Campuses – Use the campus numbers assigned to elementary school campuses in the Texas School Directory  699 Summer School Organization – Use this organization code for any summer school and intersession that is provided by the school district

60. CAMPUS ORGANIZATION CODES USED AT KEENE ISD  001 - High School  041 - Junior High –  101 - Elementary School  699 - Summer School  701 – Central Administration  702 – Federal Funds Admin  751 – ALC Campus  937/938 – Elem & HS Cafeterias  960 – Technology Group  999 – District Wide

61. Fiscal Year Code  Fiscal year Code Structure - xxx – xx – xxxx – xx – xxx – X – xx – x – xx  For the school district’s fiscal year, the last digit of the school year is to be used (e. g., 2004-05 fiscal year is represented by a “5”). For projects such as local grants, state grants accounted for as special revenue funds, debt service funds, or construction funds, the current fiscal year code should be used

62. Fiscal Year Code CODEDESCRIPTIONCODEDESCTIPTION 22011-1272016-17 32012-1382017-18 42013-1492018-19 52014-1502019-20 62015-1612020-21

63. You are such good listeners!

64. Program Intent Codes  Program Intent Code Structure - xxx – xx – xxxx – xx – xxx – x – XX – x – xx  These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served What program is this?? “PIC”

65. Program Intent Codes  “PIC” Program Intent Codes  School districts are encouraged to use program intent codes with any transaction that is directly attributable to the program intent code  School districts are to use program intent codes in all functions when a cost is clearly attributable to a specific program intent

66. Program Intent Codes 11 Basic Services  11 Basic Educational Service - Regular  Costs incurred to provide the basic level of education to students in grades PK – 12 prescribed by state law as well as adult basic and secondary education services  Basic is defined as: Curriculum provided for those students that are not in special education basic educational services Include the costs to evaluate, place, and provide educational services to students in honors, college preparatory and advanced placement courses How about Honors Algebra?

67. Program Intent Codes 2X Enhanced Services  21 Gifted and Talented – The costs incurred to assess students for program placement and provide instructional services (which are guided by the state plan) beyond the basic educational program and that are designed to meet the needs of students in gifted and talented programs  22 Career and Technology – The costs incurred to evaluate, place, and provide educational and/or other services to prepare students for gainful employment, advanced technical training or for homemaking. This may include apprenticeship and job training activities  23 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

68. Program Intent Codes  24 Accelerated Education aka Comp Ed, SCE – The costs incurred to use instructional strategies to provide services in addition to those provided at the basic level of instruction, thereby increasing the amount and quantity of instructional time for students in at-risk situations. FSP compensatory education expenditures are attributable to program intent code 24, Accelerated Education, only if the expenditures are supplemental to costs necessary to provide the regular education program. Activities reflected in expenditures attributable to FSP compensatory education are those activities that enhance and improve regular education program services provided to students in at-risk situations. Supplemental expenditures for FSP compensatory education are incremental costs related to providing concentrated efforts, specialized contractual services, specialized supplies and materials and/or specialized equipment. These strategies include, but are not limited to:  STAAR Remediation  Concentrated staff resources  Reduction of class size  Extension of the instructional day, week, and/or year  Implementation of individual and small group tutorials  Purchase of specialized computer-assisted instruction  Purchase of specialized supplies, materials, or equipment  Encouragement of parental involvement  Provision of specialized staff development for all personnel  As a goal, accelerated education seeks to provide a challenging and meaningful instructional program to close the achievement gap between children in at-risk situations and their peers

69. Program Intent Codes  25 Bilingual Education and Special Language Programs – The costs incurred to evaluate, place and provide educational and/or services that are intended to make the students proficient in the English language, primary language literacy, composition and academic language related to required courses. These services include the bilingual basic program of instruction and special assistance to increase cognitive academic language proficiencies in English Como se llama?

70. Program Intent Codes  26 Nondisciplinary Alternative Education Programs – AEP Basic Services – All costs incurred to provide the base level program (non – supplemental) services to students who are separated from the regular classroom to a nondisciplinary alternative education program

71. Program Intent Codes  28 Disciplinary Alternative Education Program – DAEP Basic Services – All costs incurred to provide the base level program (non – supplemental) services to students who are separated from the regular classroom to a disciplinary alternative education program

72. Program Intent Codes  30 Title I, Part A Schoolwide Activities Related to State Compensatory Education (SCE) and Other Costs on Campuses with 50% or More Educationally Disadvantaged Students – The SCE costs incurred to provide services in support of Title I, Part A (Fund 211) “Improving Basic Education” KEENE ISD IS SCHOOL WIDE AT RISK

73. Program Intent Codes  9X Other  91 Athletics and Related Activities – The costs incurred to provide for participation in competitive athletic activities such as football, basketball, golf, swimming, wrestling, gymnastics, baseball, tennis, track, volleyball, etc. This includes costs associated with coaching as well as sponsors for drill team, cheerleaders, pep squad or any other organized activity to support athletics. However, this does not include band  99 Undistributed – example?? Where do you think I go?

74. SUMMARY- PROGRAM INTENT CODES  11 – Basic Skills – Regular  21 – Gifted & Talented Education  22 – Career & Technology  23 – Special Education  24 – Accelerated Education  25 – Bilingual Education and Special Language Programs  26 – Nondisciplinary Alternative Education  28 Disciplinary Alternative Education Program – DAEP Basic Services  30 Title I, Part A Schoolwide Activities Related to State Compensatory Education (SCE) and Other Costs on Campuses with 50% or More Educationally Disadvantaged Students  91 – Athletics and Related Activities  99 - Undistributed

75. Good coding is not fuzzy logic

76. Optional Code 3  Optional Code 3 structure - xxx – xx – xxxx – xx – xxx – x – xx – X – xx  This account code is used, at the option of the school district, to provide more detailed accountability at the local level, if needed for management purposes What grade am I in?

77. Optional Code 3 – Possible Uses  Education Span – This code was previously used, at the local option, to account for educational span. The school district may choose to use the local options codes listed below for that purpose  A Pre-Kindergarten  B Kindergarten –  C Grade 1  D Grade 2  E Grade 3  F Grade 4  G Grade 5  H Grade 6  I Grade 7  J Grade 8  K Grade 9  L Grade 10  M Grade 11  N Grade 12  O Post 12 th Grade  P Elementary  Q Secondary  R Middle –  S Non-Graded Elementary  T Non-Graded Secondary  U Non-Graded, Other  V through Z

78. Can “time out” have a code?

79. Optional Codes 4 and 5  Optional Codes 4 & 5 structure - xxx – xx – xxxx – xx – xxx – x – xx – x – XX  These codes are used, at the option of the school district to provide local option coding as needed or desired. A chart of locally assigned accounts should be kept for managerial, auditing, and other purposes  Suggested Uses for these Optional Codes:  Tracking multiple projects within one fund  Providing instructional costs by grade level  Providing detail instructional costs by subject area such as Algebra I, Algebra II, etc.  Providing major groupings by subject area such as mathematics, science, and English

80. Let’s get out of Expenditures and move into Revenues

81. Revenue Codes  Revenue Object Code Structure – xxx – xx – 5XXX – xx – x – x – xx – x – xx  Revenues are defined as an increase in a school district’s current financial resources;  Distinguished from other types of object codes as they always begin with the digit “5”  School District must account for a variety of revenues including property taxes, foundation fund entitlements, user charges, and grants

82. Specific Revenue Codes Possible Campus Revenue Codes :  5739 – Tuition & Fees (Summer School, Driver Education, etc.)  5742 – Interest Earnings  5743 – Rent Income  5744 – Donations  5749 – Other Revenue from Local Sources (Library Fines, Copy Machines, etc.)  5752 – Athletic Activities (including concessions)

83. Quiz time

84. Coding Structure  xxx – xx – xxxx – xx – xxx – x –xx – x - xx Fund Function Object Sub-Object Organization Year Program Intent Optional 3 Optional 4 & 5

85. Now, Let’s Put It ALL Together 1. Purchase of nursing supplies for Keene ISD 2. Purchase of pencils and pens for Keene Elem classroom 3. Purchase of an adaptive keyboard for SPED at KHS 4. Consultant for a Title I In-Service for the third grade teachers at Keene Elementary School 199-33-6399-00-999-3-99-000 199-11-6399-00-101-3-11-000 199-11-6395-00-001-3-23-000 211-13-6219-00-101-3-99-000

86. Now, Let’s Put It ALL Together 6. JH teacher travel to ESC for G/T workshop 7. Rental of a copier machine for the KHS principal's office 8. Paying an official for calling a JH girls basketball game 9. Paying for stove repairs at the Elem Cafe 199-13-6411-00-041-6-21-000 199-23-6269-00-001-6-99-000 199-36-6219-00-041-6-91-000 240-35-6249-00-937-6-99-000

87. Tell Me ALL You Know About These Transactions: 1. 199 – 13 – 6411 – 00 – 001 – 6 – 25 – 0 – 00 2. 199 – 36 – 6629 – 00 – 001 – 6 – 91 – 0 – 00 3. 199 – 23 – 6269 – 00 – 101 – 6 – 99 – 0 – 00 4. 199 – 11 – 6399 – 00 – 001 – 6 – 22 – 0 – 00 5. 199 – 11 – 6219 – 00 – 101 – 6 – 23 – 0 – 00 6. 199 – 36 – 6399 – 00 – 001 – 6 – 99 – 0 – 00 7. 199 – 12 – 6329 – 00 – 102 – 6 – 99 – 0 – 00 8. 199 – 31 – 6339 – 00 – 041 – 6 – 21 – 0 – 00

88. Activity funds in detail Please get out your Activity Fund hand-out sheets. Remember- 48X Campus Activity Fund 865 Student Activity Fund

89. You can now add “ACE” after your name! ** ACE = Account Coding Expert