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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 principals
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 superintendents 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, 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
superintendents 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) |
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
superintendents 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 superintendents 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, 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 (PCs) 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
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
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
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 - 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, Lettermans 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, 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) |
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: 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: 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
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 States proficient and advanced levels of student performance; - Are based on effective means of improving
childrens 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 States 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 States 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 students 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. |
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, Lettermans 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, Lettermans 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) |