BUDGET CODE “assistant sheet”
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.
· 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
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.
02 – Staff Development
12 – Postage
15 – Dual Language
19 – Copiers
21 – Technology – Campus/Org
25 – Summer School
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.