BUDGET CODE “assistant sheet”
FUNCTION CODES
11 Basic Educational Services This function is used for activities
that deal directly with the interaction between teachers and students
12 Instructional Resources
and Media Services This function is used for 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.
23 School Leadership This function is used for expenditures/expenses
that are used to direct and manage a school campus. They include the 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 and Coordinate school instructional activities with those of the
entire school district
31 Guidance, Counseling and
Evaluation Services This
function is used for 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.
33 Health Services
This function is used for expenditures/expenses that are directly and
exclusively used for providing physical health services which are not direct
instruction. This includes activities that provide students with appropriate
medical, dental and nursing services.
36
Cocurricular/Extracurricular Activities This function is used
for expenditures/expenses for school-sponsored activities during or after the
school day that are not essential to the delivery of services for Function 11,
the Function code 20 series or other Function code 30 series. These activities
are generally designed to provide students with experiences such as motivation
and the enjoyment and improvement of skills in either a competitive or
noncompetitive setting. These activities include student groups
such as Future Farmers of America (FFA), National Honor Society, etc.
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 frequently involve offsetting gate receipts or
fees such as football, baseball, volleyball, track and tennis). Also
included are related activities (such as drill
team, pep squad
and cheerleading) that exist because of athletics.
Expenditure/Expense Object Codes
6112 Salaries or Wages for
Substitute Teachers This code is used to classify the
gross salary and wage expenditures/expenses for substitute teachers and may be
used with Function 11 (Instruction) and Function 13 (Curriculum Development and
Instructional Staff Development).
6219 Professional Services
This code is used to classify
expenditures/expenses for professional services rendered by personnel who
are not on the payroll of the school district. Professional/consulting services are delivered by an independent
contractor (individual, entity or firm) that offers its services to the public.
Such services are paid on a fee basis for specialized services that are usually
considered to be temporary or short-term in nature, normally in areas that
supplement the expertise of the school district. This includes all related
expenditures/expenses covered by a professional services contract.
6395- General Supplies and
Equipment
These items include:
·
Consumable
teaching and office items such as paper, pencils, forms, postage, etc.
·
Workbooks
·
Audio-visual
aids such as filmstrips, VCR tapes, CD ROM disks, diskettes, computer tapes, software
·
Site
licenses, single use software that has a per-unit cost of less than $5000
6398 Fixed Assets Less Than
$5000
·
Computers,
printers, fax machines, scanners, and other technology related equipment.
6411 Travel and Subsistence
- Employee Only This code is used to classify the cost of
transportation, meals, room, and other expenses associated with traveling on
official school business. Travel expenses must conform to IRS and OMB Circular
A-87 regulations. Any travel reimbursed from state funds and federal funds that
are received from the Texas Education Agency must comply with the general
appropriations act.
The cost of employee travel also includes any registration fees associated with
attending conferences, including seminars, inservice training, etc.
6499 Miscellaneous Operating
Costs This code is used
to classify expenditures/expenses for all other operating costs not mentioned
above. This account includes: Fees and
Membership dues, Awards, Bid notices, Graduation expenses, Food/refreshments for
school-related meetings, Newspaper advertisements, etc.
SUB-OBJECT CODES
02 – Staff Development
12 – Postage
15 – Dual Language
19 – Copiers
21 – Technology – Campus/Org
25 – Summer School
PROGRAM
INTENT
11 Basic Educational
Services The costs incurred to provide the basic
services for education/instruction to students in grades PK-12 prescribed by
state law as well as adult basic and secondary education services. Basic is
defined as the 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.
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.
24 Accelerated Education The costs incurred 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.
25 Bilingual Education and
Special Language Programs The costs incurred 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. These services
include the bilingual basic program of instruction and special assistance to increase
cognitive academic language proficiencies in English.
26 Nondisciplinary
Alternative Education Programs - AEP Services (Effective September 1, 2004) All costs incurred services to students
who are separated from the regular classroom to a nondisciplinary alternative
education program and are at risk of dropping out of school. Services must be
described in the campus improvement plan.
27 Nondisciplinary Alternative Education Programs -
28 Disciplinary Alternative
Education Program – DAEP Basic Services All 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. For the purpose of analyzing compliance with the 85% minimum
expenditure rule for the FSP compensatory education allotment for each fiscal
year (beginning with fiscal year 2003 or beginning with the twelve month period
ended on June 30, 2003 or August 31, 2003), the Texas Education Agency will
include in its analysis base level costs recorded under this program intent
code in an amount up to 18% of the FSP compensatory education allotment. (See
Section 9.3.7, Module Nine for methodology) Services must be described in the
campus improvement plan.
29 Disciplinary Alternative
Education Program –
30 Title I, Part A
Schoolwide Activities Related to State Compensatory Education (SCE) and Other
Costs on Campuses with 40% or More Educationally Disadvantaged Students The SCE costs incurred to supplement federal
awards for use on Title I, Part A schoolwide campuses with at least 40%
educationally disadvantaged students (including fund code 211, ) in the amount
of the SCE allotment used to supplement federal awards. This program intent
code is also used in the Special Revenue Fund for fiscal budgets approved in
notice of grant awards (NOGA) for schoolwide federal projects benefiting Title
I, Part A schoolwide campuses with at least 40% educationally disadvantaged
students.
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.