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Function Codes

R 11 Basic Educational Services

This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location 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.

Function 11 - Costs to Include:

Function 11 - Costs to Exclude (with Correct Function):

• Salaries and related expenditures /expenses associated with: • Classroom teachers • Teacher aides • Classroom assistants • Graders • Staff working in the classroom on a dedicated basis • Adult basic education teachers • Substitute teachers (except for substitute teachers employed when teachers are attending staff development or in-service training, who are to be charged to Function 13) • Teachers that deliver instruction by television, satellite, etc. • TI-IN services provided by education service centers • Classes taught to students by education service centers • Special education instructional services, including speech, occupational and physical therapy • Upkeep and repairs to instructional materials and equipment in the classroom • Instruction in health • Field trips • Band instruments purchased by the school district or donated by band boosters or other groups • Instructional computer labs, supplies, etc. • Testing materials for tests developed and administered by teachers • Salaries for instruction, including that portion of the salary for the regular school day that is for teaching physical education (P.E. equivalent) courses for credit when athletic activities are being practiced or are taking place • Pre/post employment physicals or drug testing for personnel classified in this function • Purchase of vehicles for instructional purposes, including driver education

• Salaries and related expenditures/ expenses associated with: • Substitute teachers for teachers attending in-service training or staff development (Function 13) • Curriculum development (Function 13) • Supplies and services for upkeep and maintenance of buildings and grounds, including utilities (Function 51) • School leadership costs such as principals, assistant principals and their staffs (Function 23) • Salaries or salary supplements related to department heads (Function 13), curriculum writers (Function 13), program directors (Function 21) • Tuition for students attending classes in another school district because the resident school district does not offer certain grade levels (Function 99) • Purchase of Weighted ADA (WADA) from either the state or other school districts according to Chapter 41 of the Texas Education Code (Function 91) • Testing materials for standardized tests (Function 31) • Band Uniforms (Function 36) • Insurance on band instruments (Function 51) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36)

R 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.

Function 12 - Costs to Include:

Function 12 - Costs to Exclude (with Correct Function):

• Salaries and related expenditures/expenses associated with: • Librarians • Library aides and assistants • Media or resource center personnel who work in an audiovisual center, television studio or related work-study areas • Network manager or technology coordinator for instructional networks • Selecting, preparing, cataloging and circulating books and other printed materials • Planning the use of the library by students, teachers and other members of the instructional staff • Building individuals ability in their use of library books and materials • Selecting, preparing, maintaining and making available to members of the instructional staff equipment, films filmstrips, transparencies, tapes, TV programs, software, CD-ROMs and similar materials • Planning, programming, writing and presenting educational programs or segments of programs by closed circuit or broadcast television • Studio crews that record educational programs or segments of programs by closed circuit or broadcast television, including those for TI-IN • Library books, films, video cassettes, CD ROM disks, and other media that are maintained by a resource center or library • Supplies for binding and repairing books or other media contained in the resource center • Upkeep and repairs to media, library and resource center materials and equipment • Media and Living Science services provided by an education service center • Pre/post employment physicals or drug testing for personnel classified in this function • Purchase of vehicles for instructional resources and media purposes

• Salaries and related expenditures /expenses associated with: • Encyclopedias and other reference books in the classroom (Function 11) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Textbooks (Function 11) • Teaching supplies used in the classroom (Function 11) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36) • Substitute pay for instructional and library staff attending staff development or in-service training (Function

R 13 Curriculum Development and Instructional Staff Development

This function is used for 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 inservice training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc.

Function 13 - Costs to Include:

Function 13 - Costs to Exclude (with Correct Function):

• Staff that research and develop innovative, new or modified instruction • Fees for outside consultants conducting inservice training or staff development for instructional and instructional related staff • Staff who prepare and/or conduct inservice training or staff development for instructional and instructional related staff • Travel and subsistence for instructional and instructional related staff to attend inservice or staff development meetings • Substitute pay for instructional staff attending staff development or inservice training • Tuition and fees paid by the school for instructional staff to attend college for additional hours of credit • Supplies, materials and equipment for curriculum development or inservice training • Upkeep and repairs to equipment used for curriculum development or inservice training • Paid sabbatical leaves for instructional staff • Staff development or inservice training provided by an education service center • Curriculum coordinator (not responsible for supervising instructional staff) • Subject area or grade level department heads and related support staff • Assistant/Deputy Superintendent(s) for Curriculum • Pre/post employment physicals or drug testing for personnel classified in this function • Purchase of vehicles for staff development or curriculum development purposes

• Salaries of instructional staff when attending inservice training or staff development (Function 11 or 12, as applicable) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Inservice training or staff development for staff that are not classified in functions 11, 12 or 13 (use appropriate function) • Assistant/Deputy Superintendent(s) for Instruction (Function 21) • Instructional supervisors (Function 21) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc

R 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

• Coordinate school instructional activities with those of the entire school district

Function 23 - Costs to Include:

Function 23 - Costs to Exclude (with Correct Function):

• Principals, assistant principals and related staff • Staff who coordinate instructional activities with those of the entire school district • Staff to record, compile and report pupil attendance data, such as attendance databases, including enrollment records • Campus staff that maintain principal’s activity or student activity funds • All expenditures related to teacher appraisal (even if the appraisal is conducted by a teacher peer group) • Staff to record, compile, and report student grades • Upkeep and repairs to equipment related to school leadership • Microcomputers that are used exclusively by the school leadership staff, whether networked or stand alone • Purchase of vehicles for school leadership purposes • Pre/post employment physicals or drug testing for personnel classified in this function • Audit of dropout/leaver records (record under organization code 998 if cost is not directly charged to campuses serving grades 7-12)

• Staff who compile superintendent’s annual report (Function 41) • Networked microcomputers, minicomputers, or mainframe computers that are used for multiple functions -- e.g., general administration in conjunction with school leadership (Function 53) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, or student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length o

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.

Function 31 - Costs to Include:

Function 31 - Costs to Exclude (with Correct Function):

• Counselors and related staff, including career and technology or occupational counselors • Staff who research and evaluate the effectiveness of programs • Mental health screening • Psychologists • Psychiatrists • Diagnosticians • Assistant/Deputy Superintendent(s) for Guidance and Counseling • Student appraisal services • Maintaining information on home and family background, standardized test results and school performance • Maintaining information on course of study for each student • Placement services • Testing materials for standardized tests • Contracted testing services for standardized tests • Student/parent counseling • Upkeep and repairs to equipment related to guidance and counseling services • Purchase of vehicles for guidance and counseling personnel • Pre/post employment physicals or drug testing for personnel classified in this function

• Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Costs for providing physical health services to students (Function 33) • Testing materials for student tests developed and administered by teachers (Function 11)

R 32 Social Work Services

This function is used for expenditures/expenses that are directly and exclusively used for activities such as:

• 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.)

Function 32 - Costs to Include:

Function 32 - Costs to Exclude (with Correct Function):

• Truant/attendance officers • Personnel transferring migrant student records • Social workers • Noninstructional home visitors • Assistant/Deputy Superintendent(s) for Social Services • Purchase of vehicles for social work services • Upkeep and repairs to materials and equipment related to social work services • Pre/post employment physicals or drug testing for personnel classified in this function

• Staff that record and compile student attendance -- e.g., attendance databases (Function 23) • Staff that record and compile superintendent’s report on attendance (Function 41) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Parent education/involvement liaison or coordinator (Function 61) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36)

R 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.

Function 33 - Costs to Include:

Function 33 - Costs to Exclude (with Correct Function):

• School physicians (including ophthalmologists), dentists, optometrists, nurses and nurses’ aides that are used to maintain the health of students or provide health services for the well-being of the students • Contracted medical services including doctor visits, dental visits, vision services and nurses services • Staff and student inoculations • Medical and health supplies for the use of students to assist in health care • Medicaid administrative expenditures • Student physical health screening and referral • Upkeep and repairs to materials and equipment related to health services • Pre/post employment physicals or drug testing for personnel classified in this function • Industrial nurses • Purchase of vehicles for health services

• Medical and health supplies to be used for athletics (Function 36, Program Intent Code 91) • Instruction in health (Function 11) • Speech, health, physical and occupational therapy to assist special education students in the learning process (Function 11) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Pre/post employment physicals or drug testing for personnel classified in other functions (charge to appropriate function) • Medical and health supplies to be used for athletics (Function 36) • Physical examinations for purposes of athletics (Function 36)

R 34 Student (Pupil) Transportation

This function is used for expenditures/expenses that are incurred for transporting students to and from school.

Expenditures/expenses for regular bus routes to and from school are to be recorded using Program Intent Code 99 (Undistributed), and Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

Expenditures/expenses for transportation specifically and exclusively for purposes of transporting students relating to enhanced program intents such as Career and Technology and Services to Students with Disabilities (Special Education), etc., are to be recorded in Function 34 with the appropriate program intent codes.

Function 34 - Costs to Include:

Function 34 - Costs to Exclude (with Correct Function):

• Transportation specifically for students that participate in special programs as defined in program intent codes -- e.g., Services to Students with Disabilities (Special Education), Career and Technology, etc. Include the appropriate program intent code when applicable • Transportation supervisors, directors, bus drivers and bus maintenance personnel • Fuel, tires, etc. for buses • Contracted repair of buses • Bus driver training and certification • Fleet insurance for buses • Bonding expenditures/expenses for bus drivers • Assistant/Deputy Superintendent(s) for Transportation • Pre/post employment physicals or drug testing for personnel classified in this function • Initial purchase of school buses

• Field trips (Function 11) • Student organization trips -- e.g., FFA, National Honor Society (Function 36) • Additional costs associated with serving as coaches, athletic directors, band directors, sponsors for UIL speech, debate, science competition, class sponsors, student organization sponsors. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (Function 36) • Financing costs -- e.g. principal and interest for acquisition of buses (Function 71) • Principal and interest on school bus loans/capital leases (Function 71) • Vehicles other than those used for student transportation (charge to appropriate function)

R 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.

Function 36 - Costs to Include:

Function 36 - Costs to Exclude (with Correct Function):

• Athletic salary supplements paid exclusively for coaching, directing or sponsoring extracurricular athletics, drill team, pep squad or cheerleaders (use Program Intent Code 91) • Athletic Directors/assistants and trainers (use Program Intent Code 91) • Expenditures/expenses for insurance to cover student injuries that take place while participating in athletics (use Program Intent Code 91) • Physical examinations for purposes of athletics (use Program Intent Code 91) • Medical and health supplies to be used for athletics (use Program Intent Code 91) • Athletic supplies and equipment, including, uniforms, etc. (use Program Intent Code 91) • Game officials (use Program Intent Code 91) • Travel for coaches, trainers, sponsors, and students including meals and lodging (use Program Intent Code 91) • Travel for band director, sponsors of debate, science competition, etc. and students including meals and lodging (use Program Intent Code 99) • Membership fees and dues for coaches (use Program Intent Code 91 ) • Gatekeepers, timers, scorekeepers at athletic events (use Program Intent 91) • Additional costs associated with serving as band directors, sponsors for UIL speech, debate, science competition, etc., class sponsors, student organization sponsors -- e.g., Future Farmers of America, National Honor Society, etc. This includes costs associated with additional days employed, reduction of class load, length of day, etc. (use Program Intent Code 99) • Band uniforms (use Program Intent Code 99) • Items (food, drinks, pencils, pens, paper, etc.) for resale in an activity fund (use Program Intent Code 99) • Pre/post employment physicals or drug testing for personnel classified in this function • Purchase of vehicles for cocurricular/extracurricular purposes

• Salaries for instruction, including that portion of the salary for the regular school day that is for teaching physical education ( P.E. equivalent) courses for credit when athletic activities are being practiced or are taking place (Function 11) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Property insurance for band uniforms, instruments and other equipment (Function 51) • Band instruments purchased by the school district or donated by band boosters or other groups (Function 11) • Security for cocurricular/ extracurricular events (Function 52) • Property insurance for athletic uniforms and

R 4l General Administration

This function is for expenditures/expenses that are for purposes of 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. General administration is an indirect cost applicable to other expenditure functions of a school district.

Program Intent Code 99 is to be used for all expenditures for Function 41. The organization codes specified in the 700 organization code group are the only organization codes to be used with Function 41 costs and may not be used in any other function, other than specific costs in Function 53 (Data Processing) that relate to the functions of the business office.

Function 41 - Costs to Include:

Function 41 - Costs to Exclude (with Correct Function):

• Expenditures/expenses for board of trustees, including travel, training and legal fees • Salary of chief officer of the school district -- e.g., superintendent while performing administrative duties directly related to the superintendency • Other salaries and expenditures/expenses related to the office of the superintendent • Salaries and expenditures/expenses related to budgeting, accounting and fiscal affairs, including payroll and internal auditing expenditures/expenses, property accounting (capital assets), inventory and purchasing • Salaries and expenditures/expenses related to human resources (personnel services) • Salaries and expenditures/expenses related to tax office services for the school district • Salaries and expenditures/expenses related to textbook custodian • Salaries and expenditures/expenses related to support services for aggregating attendance reports to superintendent’s report • Salaries and/or other expenditures/expenses associated with legal and risk management issues • Stand alone or networked computers used primarily by Function 41 personnel for administrative purposes • Salaries and expenditures/expenses associated with planning and research • Salaries and expenditures/expenses associated with community/public relations • Vehicles (including acquisition, maintenance and supplies) used for administrative personnel • Expenditures/expenses for bonding administrative personnel • Costs associated with records management • insurance for administrative automobiles • Purchase of vehicles for administrative staff • Liability insurance for board of trustees and administrative personnel • Pre/post employment physicals or drug testing for personnel classified in this function

• Portion of superintendent’s salary associated with other duties such as instruction, campus leadership and support services (charge to appropriate function) • Incremental costs of tax collection due to purchase of Weighted Average Daily Attendance (WADA) from either the state or other school districts (Function 92) • Building and property insurance (Function 51) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Salaries and expenditures/expenses related to a warehouse operation (Function 51) • Salaries and expenditures/ expenses related to personal computer networks, minicomputers and mainframes that include student and general administrative software and serve multiple functions (Function 53) • Management Information Services (MIS) directors (Function 53) • Delinquent tax attorney fees (use liability object code account 2110, Accounts Payable)

R 51 Plant Maintenance and Operations

This function is used for expenditures/expenses for activities to keep the physical plant and grounds open, clean, comfortable and in effective working condition and state of repair. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services.

Function 51 - Costs to Include:

Function 51 - Costs to Exclude (with Correct Function):

• Salaries and other expenditures/expenses for janitorial services • Salaries and other expenditures/expenses for building and appliance maintenance • Supervisors, Directors, Assistant/Deputy Superintendents for plant maintenance and operation • Premiums for blanket casualty insurance for physical plant, including food service operations • Property insurance for band instruments, uniforms and other equipment • Property insurance for athletic uniforms and other athletic equipment • Acquisition of supplies and contracted maintenance for vehicles used for plant maintenance and operation, including food service operations • Utilities for the entire school district, including food service operations • Salaries and expenditures/expenses related to a warehouse operation • Pre/post employment physicals or drug testing for personnel classified in this function • Security systems that are part of a smoke detector system • Vehicles purchased for plant maintenance and operation

• Acquisition or purchase of land and/or buildings (Function 81) • Remodeling or construction of buildings (Function 81) • Major improvement to sites (Function 81) • Initial installation or extension of service systems or other equipment (Function 81) • Security and monitoring expenditures (Function 52)

R 52 Security and Monitoring Services

This function is used for expenditures/expenses that are 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 52 - Costs to Include:

Function 52 - Costs to Exclude (with Correct Function):

• Security guards • Hall monitors for security purposes • School bus security monitors • School crossing guards • Campus police • Security at school-sponsored events, including cocurricular/extracurricular events • Hand-held communication devices • Security vehicles, telephones and radios • Supplies, equipment and contracted program intents for the safekeeping of students and staff, including metal detectors, drug dogs, video monitors, security cameras, etc. • Pre/post employment physicals or drug testing for personnel classified in this function • Vehicles purchased for security purposes

• Security systems that are part of a smoke detector system (Function 51) • Truant officers (Function 32) • Social workers (Function 32) • Noninstructional home visitors (Function 32) • Parent education/involvement liaison or coordinator (Function 61) • School bus aides for special education (Function 11)

R 53 Data Processing Services

This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here.

Function 53 - Costs to Include:

Function 53 - Costs to Exclude (with Correct Function):

• Salaries and expenditures/expenses (including hardware/software maintenance) for PC networks that include student and general administrative software and serve multiple functions • Network managers for non-instructional computer networks • Salaries and expenditures/expenses (including hardware/ software maintenance) for minicomputers that include student and general administrative software and serve multiple functions • Salaries and expenditures/expenses (including hardware/ software development and maintenance) for mainframe computers that include student and general administrative software and serve multiple functions • Management Information Services (MIS) directors • Pre/post employment physicals or drug testing for personnel classified in this function

• Stand alone or networked computers used by a specific functional area (Charge to appropriate function) • Supplies and services for upkeep and maintenance for buildings and grounds, including utilities (Function 51) • Instructional computer networks (Function 11) • Instructional Technology Coordinator (Function 12)

R 61 Community Services

This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community.

Function 61 - Costs to Include:

Function 61 - Costs to Exclude (with Correct Function):

• Salaries and related expenditures for community recreation services such as the operation of a school library, swimming pool, and playgrounds for the public • Parenting programs • Parental involvement programs • Parent education/involvement liaison or coordinator • Parental and education services to adults other than adult basic education • Salaries and related expenditures for child care for teen parents attending school • Staff for child care for teachers or working parents • Baby-sitting after hours and after school daycare • Salaries and related expenditures for amnesty programs • Salaries and related expenditures for civic centers • Salaries and related expenditures for public health programs • Salaries and related expenditures for conducting meetings with parental advisory committees • Pre/post employment physicals or drug testing for personnel classified in this function

• Upkeep and maintenance for buildings and grounds (Function 51) • Summer feeding program (Function 35) • After hours tutorial and enrichment (Function 11) • Adult basic education (Function 11)

Expenditure/Expense Object Codes

6110 Teachers and Other Professional Personnel

These account codes are to be used to classify the salaries of teachers and other professional personnel. This 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

R 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).

6200 PROFESSIONAL AND CONTRACTED SERVICES

The major account classification is used to record expenditures/expenses for services rendered to the school district by firms, individuals and other organizations.

R 6211 Legal Services

This code is used to classify fees, associated travel and other related costs for legal services.

R 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.

6230 Education Service Center Services

Each school district is a member of an education service center that provides various services to the school districts. The function code in conjunction with the expenditure object code defines the type of service provided.

R 6235 – ESC Alternative Certification – staff participating in the teacher certification program through ESC XI.

R 6239 Education Service Center Services (staff attending workshops at ESC XI or any other ESC)

This code is used to classify all contracted services provided by the education service center. Included in this account are:

Data processing services, Media services, Special education services, Vocational education services, Staff development, Curriculum development, Drug training, Grant writing services, etc. that the education service center provides to school districts.

6240 Contracted Maintenance and Repair Services

These expenditure object codes are 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 are for normal upkeep, repair and minor restorations, but do not include such costs as new building construction, renovating and remodeling of buildings, etc. 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 contracted services account.

R 6247 – Contracted Maint/Repair Recurring – this applies to services such as T1 line, firewall, & other TECH related services.

R 6249 Contracted Maintenance and Repair

This code is used to classify expenditures/expenses for normal contracted maintenance and repair of items.

This includes expenditures/expenses for normal contracted upkeep, repairs, maintenance and renovation of: Office equipment, Furniture, Computers, Copiers, District-owned telephone systems, Facsimile machines, Software upgrades, Maintenance agreement fees, Other equipment when the repairs are provided by an outside individual or firm, Buildings and grounds

R 6269 Rentals - Operating Leases

This code is used to classify expenditures/expenses for other rentals - operating leases. This includes, but is not limited to, rental or lease of:

• Furniture, Computers, Telecommunications equipment, Audio-visual equipment, Vehicles (including buses), Land, Buildings, Space in buildings, Grounds

6300 SUPPLIES AND MATERIALS

This major classification includes all expenditures/expenses for supplies and materials.

R 6310 Supplies and Materials for Maintenance and/or Operations

This group of accounts is 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. Normally 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.

R 6311 Gasoline and Other Fuels for Vehicles (Including Buses)

This code is used to classify expenditures/expenses for gasoline, motor oil and other fuels required for operating vehicles.

R 6315- Supplies for Maintenance and/or Operations -

These codes are used, at the option of the school district, to classify supplies and materials for maintenance and/or operations not defined elsewhere.

R 6320 Textbooks and Other Reading Materials

This group of accounts is used to classify expenditures/expenses for textbooks purchased by the school district and magazines, periodicals, newspapers and reference books that are placed in the classroom or in an office. Expenditures/expenses in this group of accounts do not meet the capitalization criteria.

R 6321 Textbooks

This code is used to classify expenditures/expenses for textbooks purchased by the school district and furnished free to students, certain classes or grades.

R 6339 Testing Materials

This code is used to classify expenditures/expenses for testing materials including test booklets.

R 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

R 6398 Fixed Assets Less Than $5000

· Computers, printers, fax machines, scanners, and other technology related equipment.

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.

R 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.

R 6412 Travel and Subsistence – Students (FIELD TRIPS)

This code is used to classify costs paid on behalf of students traveling for school sponsored events. Transportation costs for students participating in extracurricular/cocurricular events should be classified in Expenditure Object Code 6494.

R 6494 Reclassified Transportation Expenditures/Expenses

This code is used to identify expenditures/expenses for transportation costs other than those incurred for the purpose of transporting students to and from school. Examples of such costs include those associated with field trips (bus driver meals, gas, & other related expenses) (Function 11) and cocurricular/extracurricular activities (Function 36). Identification of the costs of transporting students for any purpose other than to and from school is required under Section 34.010, TEC.

R 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.

LOCAL OPTION (Account Code Conversion Crosswalk)

PROGRAM INTENT

R 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.

Program Intent Code 11 Costs to Include:

Program Intent Code 11 Costs to Exclude (with Correct Program Intent Code):

Costs incurred relating to: • Basic services for education/ instruction (PK-12) prescribed by Texas law, including: - Regular education program for limited English proficiency students • PK funded from basic education allotment during one-half of full-day program • District/campus improvement plan • Honors, college preparatory courses • Advanced placement courses not designated as part of a gifted and talented program • Adult basic and secondary education services • Section 504 students • Physical education (P.E.) classes when athletic activities take place, but P.E. or P.E. equivalent credit is issued • Foreign language courses • TEKS for foundation curriculum and electives in enrichment curriculum as needed for high school graduation • Day Care Cost • In School Suspension Program • Parenting Classes • Services for an elective alternative education program for students not at risk of dropping out of school

Costs incurred relating to: • Gifted and talented services (PIC 21) • Advanced placement services designated as part of a gifted and talented program (PIC 21) • Additional salaries and related expenditures/ expenses associated with band, UIL speech, debate, science competition, class sponsors, student organizations social clubs, (i.e., NHS, Beta Club, Letterman’s Club) (PIC 99) • Additional salaries and related expenditures/ expenses associated with serving as coaches, athletic directors, drill team sponsors, cheerleader sponsors, pep squad sponsors, or other organized activity to support athletics (i.e., additional days employed reduction of class load, length of day, etc.) (PIC 91) • Basic services for DAEPs (PIC 28) • Services for alternative education programs (nondisciplinary) that do not represent costs for providing services to students at risk of dropping out of school, as defined under Section 29.081 TEC (PIC 31) • Costs for nondisciplinary alternative education programs (PIC 26) • AEP costs (Basic and Supplemental) • SCE costs incurred in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • SCE costs incurred to provide supplemental services in support of a Title I, Part A targeted assistance program. (PIC 24) • Title I, Part A services

R 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.

Program Intent Code 21 Costs to Include:	Program Intent Code 21 Costs to Exclude (with Correct Program Intent Code):
Costs incurred relating to: • Gifted and talented programs • Advanced placement courses designated as part of a gifted and talented program	Costs incurred relating to: • Honors, college preparatory courses (PIC 11) • Advanced placement courses not designated as part of a gifted and talented program (PIC 11) • Summer camps, summer schools, field trips or other summer enrichment programs (PIC 11) • All DAEP related cost

R 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.

Program Intent Code 22 Costs to Include :	Program Intent Code 22 Costs to Exclude (with Correct Program Intent Code):
Costs incurred relating to: • Vocational Education for Handicapped (VEH) • Employment preparation services • Apprenticeship and job training activities • All vocational courses (grades 9-12 and VEH for grades 7 - 8) • Vocational Supervisor or Director • Vocational Counselors • Programs which follow the State Plan for Career and Technology Education	Costs incurred relating to: • Vocational adjustment classes - VAC (PIC 23) • Quasi - Vocational classes in Middle School and Junior High (PIC 11) • All DAEP related cost

R 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.

Program Intent Code 23 Costs to Include:

Program Intent Code 23 Costs to Exclude (with Correct Program Intent Code):

Costs incurred relating to: • Students who are served in the special education program under identified instructional settings such as: - Homebound - Hospital class - Speech therapy - Resource room - “Self-contained, mild, moderate or severe” classroom - Off home campus setting (multi-district, community class and self-contained separate campus) - Residential Care and treatment facility - Residential facility - Nonpublic contract - Vocational adjustment class (VAC) - Mainstream (support for students in inclusive setting) • Students with identified disabilities under the Individuals with Disabilities Education Act and TEC • Special Education directors, coordinators or supervisors • State funded special education extended year program • Services to preschool students with disabilities (ages below 5)

Costs incurred relating to: • Services to Section 504 students (PIC 11) • Vocational Education for Handicapped (VEH) (PIC 22) • Regular education services in the basic educational program, including the salaries of regular education personnel (PIC 11) • All DAEP related cost

R 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.

Program Intent Code 24 Costs to Include:

Program Intent Code 24 Costs to Exclude (with Correct Program Intent Code):

Supplemental costs to the Regular Education Program for additional instructional programs and instructional related services specifically designed to benefit students at risk of dropping out of school, as defined by Section 29.081, Texas Education Code: • Intensive instructional programs • State Compensatory Education (SCE) supplemental instructional activities for students at risk of dropping out of school • Concentrated instructional staff resources • Reduction of class size • Teacher assistants • Staff development activities for teachers and teacher assistants to add new competencies specifically geared to the needs of students at risk of dropping out of school • 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 instructional supplies and materials • Specialized instructional equipment • TAKS remediation • Dropout recovery/dropout intervention services at high school/middle school campuses/centers • School Reform programs • Individualized instruction programs • Summer/intersession programs • Local programs to "close the gap" • Visiting teachers • Improvements and enhancements to programs for limited English proficiency (LEP) students • Mentorship programs • Residential placement programs • Costs for modified curriculum for instructional services provided to migrant students • Costs incurred to provide supplemental services in support of Title I, Part A • Supplemental instructional services in support of a Title I, Part A Targeted Assistance Program • Cost of services for a modified curriculum program specifically designed to improve the academic performance of students at risk of dropping out of school, as defined under Section 29.081, Texas Education Code • Mentoring services program for students at risk of dropping out of school • Cost of a program for treatment of students who have dyslexia or a related disorder as required by Section 38.003 in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g) • An accelerated reading instruction program under Section 28.006(g) in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g)

Costs incurred relating to: • Basic services (PIC 11) • Services for nondisciplinary alternative education programs (Basic and Supplemental Costs) • Services for disciplinary alternative education programs (Basic and Supplemental Costs) • SCE costs incurred to provide services in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting Classes (PIC 11)

R 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.

Program Intent Code 25 Costs to Include:	Program Intent Code 25 - Costs to Exclude (with Correct Program Intent Code):
Costs incurred relating to: • Services intended to make students proficient in English • Provision of a bilingual program • Provision of ESL instruction • Instruction in primary language • Increase in cognitive academic language proficiencies • Bilingual services to immigrant students	Costs incurred relating to: • Foreign language courses (PIC 11) • All DAEP related cost

R 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.

Program Intent Code 26 Costs to Include:

Program Intent Code 26 Costs to Exclude (with Correct Program Intent Code):

Nondisciplinary AEP education program costs: • A program specifically designed to serve students at risk of dropping out of school, as defined by TEC, Section 29.081 • English language arts, mathematics, science, history, and self-discipline • Educational and behavioral needs • Supervision • Counseling • Parental involvement • Security • Mentoring services program for students at risk of dropping out of school • Cost of a program for treatment of students who have dyslexia or a related disorder as required by Section 38.003 in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g) • An accelerated reading instruction program under Section 28.006(g) in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g)

Costs incurred relating to: • State Compensatory Education (SCE) costs to provide services in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • Costs incurred to provide supplemental services in support of Title I, Part A targeted assistance program. (PIC 24) • Services under Title I, Part A • Services for an elective alternative education program for students not at risk of dropping out of school (PIC 11) • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting Classes (PIC 11)

27 Nondisciplinary Alternative Education Programs - AEP Supplemental State Compensatory Education Costs (Deleted Effective August 31, 2004)

The supplemental costs incurred to provide services to students who are separated from the regular classroom to a nondisciplinary alternative education program. These costs are supplemental costs to base level education resources and must be described in the campus improvement plan.

Program Intent Code 27 Costs to Include:

Program Intent Code 27 Costs to Exclude (with Correct Program Intent Code):

Nondisciplinary AEP supplemental State Compensatory Education (SCE) costs: • A program specifically designed to serve students at risk of dropping out of school, as defined by TEC, Section 29.081 • English language arts, mathematics, science, history, and self-discipline • Educational and behavioral needs • Supervision • Counseling • Parental involvement • Security • Mentoring services program for students at risk of dropping out of school • Cost of a program for treatment of students who have dyslexia or a related disorder as required by Section 38.003 in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g) An accelerated reading instruction program under Section 28.006(g) in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g)

Costs incurred relating to: • Basic services (PIC 11) for nondisciplinary AEPs • DAEPs (base line and supplemental costs) • SCE costs incurred to provide services in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • SCE costs incurred to provide supplemental services in support of a Title I, Part A targeted assistance program. (PIC 24) • Title I, Part A Services • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting Classes (PIC 11)

R 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.

Program Intent Code 28 Costs to Include:

Program Intent Code 28 Costs to Exclude (with Correct Program Intent Code):

DAEP base level education program costs: • English language arts, mathematics, science, history, and self-discipline • Educational and behavioral needs • Supervision • Counseling • Parental involvement • Security • Mentoring services program for students at risk of dropping out of school • Cost of a program for treatment of students who have dyslexia or a related disorder as required by Section 38.003 in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g) • An accelerated reading instruction program under Section 28.006(g) in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g)

Costs incurred relating to: • Nondisciplinary AEPs (Basic and supplemental costs) • Supplemental costs for disciplinary alternative education program services (PIC 29) • SCE costs incurred in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • SCE costs incurred to provide supplemental services in support of a Title I, Part A targeted assistance program. (PIC 24) • Services under Title I, Part A • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting Classes (PIC 11)

R 29 Disciplinary Alternative Education Program – DAEP State Compensatory Education Supplemental Costs

The supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program. These costs are supplemental costs in relation to standards for base level education resource allocations and must be described in the campus improvement plan.

Program Intent Code 29 Costs to Include:

Program Intent Code 29 Costs to Exclude (with Correct Program Intent Code):

DAEP supplemental SCE costs: • English language arts, mathematics, science, history, and self-discipline • Educational and behavioral needs • Supervision • Counseling • Parental involvement • Security • Mentoring services program for students at risk of dropping out of school • Cost of a program for treatment of students who have dyslexia or a related disorder as required by Section 38.003 in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g) • An accelerated reading instruction program under Section 28.006(g) in proportion to the percentage of students served by the program that meet the criteria in Section 29.081(d) or (g)

Costs incurred relating to: • Basic services for DAEPs (PIC 28) • Nondisciplinary AEPs (Basic and supplemental costs) • AEP costs (Basic and Supplemental) • SCE costs incurred in support of Title I, Part A schoolwide campuses with 40% or greater educationally disadvantaged students (PIC 30) • SCE costs incurred to provide supplemental services in support of a Title I, Part A targeted assistance program. (PIC 24) • Title I, Part A services • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting Classes (PIC 11)

R 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.

Program Intent Code 30 Costs to Include:

Program Intent Code 30 Costs to Exclude (with Correct Program Intent Code):

SCE costs incurred to implement the following eight components of a Title I, Part A schoolwide program: (1) A comprehensive needs assessment of the entire school to determine the performance of its children in relation to the State's challenging content and student performance standards. (2) Schoolwide reform strategies that; - Provide opportunities for all children to meet the State’s proficient and advanced levels of student performance; - Are based on effective means of improving children’s achievement; - Use effective instructional strategies that - Increase the amount and quality of learning time, such as extended school year, before-and after-school, and summer school programs, help provide an enriched and accelerated curriculum; and - Meet the educational needs of historically underserved populations, including girls and women. - Address the needs of all children in the school, but particularly the needs of children of target populations of any program that is included in the schoolwide program, and address how the school will determine if these needs are met. These programs may include counseling and mentoring services, college and career preparation, such as college and career guidance, services to prepare students for school-to-work transition, and this incorporation of gender equitable methods and practices. - Are consist with, and are designed to implement, the State and local improvement plans, if any, approved under Title III of Goals 2000. (3) Instruction by highly qualified professional staff. (4) Professional development for teachers and aids, and where appropriate, pupil services personnel, parents, principals, and other staff to enable all children in this schoolwide program to meet the State’s student performance standards. (5) Strategies to increase parental involvement. (6) Strategies for assisting preschool children in the transition from early childhood programs, such as Head Start and Even Start, to local elementary school programs. (7) Activities to ensure that students who experience difficulty mastering any of the State’s standards during the school year will be provided with effective, timely additional assistance. The assistance must include: - Measures to ensure that students’ difficulties are identified on a timely basis to provide sufficient information on which to base effective assistance; - Periodic training for teachers in how to identify difficulties and to provide assistance to individual students; and - For any student who has not met the standards, teacher-parent conferences to discuss- - what the school will do to help the student meet such standards; - what the parents can do to help the students improve the student’s performance; and - additional assistance which may be available to the student at the school or elsewhere in the community. (8) Steps to include teachers in the decisions regarding the use of assessments in order to provide information on, and to improve, the performance of individual students and the overall instructional program. (9) Title I, Part A Schoolwide federally funded expenditures

SCE costs incurred relating to: • Basic and supplemental services at AEPs and DAEPs • SCE costs incurred to provide supplemental services in support of a Title I, Part A targeted assistance program. (PIC 24) • Day Care Cost (PIC 11) • In School Suspension Program (PIC 11) • Parenting

R 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.

Program Intent Code 91 Costs to Include:	Program Intent Code 91 Costs to Exclude (with Correct Program Intent Code):
Costs incurred relating to: Additional salaries associated with serving as coaches, athletic directors drill team sponsors, cheerleader sponsors, pep squad sponsors, or other organized activity to support athletics (i.e., additional days employed, reduction of class load, length of day, etc.)	Costs incurred relating to: • Additional salaries and related expenditures/ expenses associated with band, UIL speech, debate, science competition, class sponsors, student organizations, social clubs (i.e., NHS, Beta club, Letterman’s Club) (PIC 99)

R 99 Undistributed

All charges which are not readily distributed to program intent codes are classified here. Program intent code 99 may be used when recording substitute teachers and on-behalf teacher retirement payments in all function codes. This code may be used for costs not clearly attributable to a specific program intent.

Program Intent Code 99 Costs to Include:	Program Intent Code 99 Costs to Exclude (with Correct Program Intent Code):
Costs incurred relating to: • Substitute teachers (if not allocated to specific PICs) • Teacher retirement on-behalf payment (if not allocated to specific PICs) • Additional salaries and related expenditures/ expenses associated with band, UIL speech, debate, science competition, class sponsors, student organizations, social clubs (i.e., NHS, Beta club, Letterman’s Club)	Costs incurred relating to: • Additional salaries associated with serving as coaches, athletic directors, drill team sponsors, cheerleader sponsors, pep squad sponsors, or other organized activity to support athletics (i.e., additional days employed, reduction of class load, length of day, etc.) (PIC 91)