Understanding the Budget Coding Process General Funds and Special Revenue. FISCAL YEAR: July 1, 2017 June 30, 2018

Transcription

1 H O U S T O N I N D E P E N D E N T S C H O O L D I S T R I C T Understanding the Budget Coding Process General Funds and Special Revenue FISCAL YEAR: July 1, 2017 June 30, 2018 HATTIE MAE WHITE EDUCATIONAL SUPPORT CENTER 4400 West 18th Street Houston, Texas 77092

2 ACKNOWLEDGMENTS Course Developers Budgeting & Financial Planning Accounts Payable Department Procurement Department Glenn Reed Officer, Budgeting and Financial Planning Timothy Momanyi Director, Budgeting and Financial Planning George Perez Senior Manager, School-Based Budgeting Secceter Yolanda Jones Senior Manager, Special Revenue Funds John McGee Senior Manager, Budget Operations and Review Understanding the Budget Coding Process Page 1

3 TABLE OF CONTENTS ACKNOWLEDGMENTS. 1 NOTES. 4 BUDGET CODES 5 SCHOOL-BASED Itemized Per Pupil Allocations... 7 Reminders DEPARTMENTS Reminders Frequently Asked Budgeting Questions Most Commonly Asked Questions.. 17 Position Management Master Salary Schedules BUDGET CODING SECTION Budget Coding Fund Section General Ledger Account Section Cost Center Functional Area CODING FOR COMMONLY NEEDED ITEMS AT SCHOOLS List of Frequently Used Items EXCESS COST Excess Cost Calculation AVERAGE SALARIES/SALARY MIDPOINTS School Based Non-School Based Job Codes for the Allowable Title I Positions Commonly Used Non-Contract (Hrly) Job Codes GENERAL FUNDS SECTION Introduction Best Practices for General Funds Monitoring Monitoring General Funds in OneSource Understanding the Budget Coding Process Page 2

4 TABLE OF CONTENTS (cont d) SPECIAL REVENUE SECTION Introduction Summary Prerequisites for Processing Special Revenue Grants Standard Practice Memorandum (SPM-3083.C) Recommended Grant-Spending Dates Cut-off Spending Dates Frequently Asked Questions GENERAL INFORMATION SECTION Services Contract Services Contract Manual Accounts Payable Conference and Registration Fees Food and Refreshments Limitations In-District Travel Student Travel Car Rental Policy Payments to Employees Transportation Procard Transfer of Expenditure Request Unauthorized Expenditures Finance Procedures Manual Table of Contents (Accounts Payable) Glossary TELEPHONE NUMBERS Budgeting/Accounting/Accounts Payable/Technology /Procurement APPENDIX HISD Calendar Bi-Weekly Payroll Calendar Budget Transfer Form Expenditure Tracking Log (Example & Instructions) Expenditure Tracking Log Transfer of Expenditures Request Understanding the Budget Coding Process Page 3

5 Understanding the Budget Coding Process Page 4

6 COMMONLY USED BUDGET CODES Fund G/L Account/Commitment Item/Object/Cost Element TEA Fund HISD Fund HISD Initiative TEA Object HISD Sub-Object HISD Growth FUND G/L ACCOUNT/COMMITMENT ITEM/OBJECT/COST ELEMENT Regular Programs Gifted and Talented PAYROLL (6100) Salaries or Wages for Substitute Teachers Small School Subsidy Salaries or Wages for Substitute Teachers-Long Term State Compensatory Education - Supplemental Salaries-Teachers Career and Technology Education (CATE) Salaries Other Professionals Bilingual Education - Supplemental Stipends-Teachers Special Education Categorical Fund Stipends-Other Professionals Contract Charter Schools Extra Pay-Teachers High School State Allotment (High Schools Only) Extra Pay-Other Professionals PUA-CAMPUS CAPITAL Incentive/Bonus-Teachers Magnet School Programs Incentive/Bonus-Other Professionals PUA-ONE TIME FUNDING Extra Duty Pay/Overtime-Support Personnel Salaried ACCELERATED CTE Extra Duty Pay/Overtime-Support Personnel Hourly Optional Flexible School Day Funds Incentive/Bonus-Support Staff School Carryover Fund Salaries Or Wages For Substitute Support Personnel Special Education Non-Discretionary - Schools Salaries Or Wages For Support Personnel Special Education - CBVI & Behavior Hourly Pay Special Education - Speech Therapists Employee Allowances Tuition Based Program Funds Car Allowance Targeted School Assistance Cell Phone Allowance Pre-K Supplemental Funding Medicare Special Allocation Recurring Social Security Special Allocation One Time Group Health and Life Insurance Campus Based Police Workers' Compensation Departmental Budgets Teacher Retirement/TRS Care-On-Behalf Payments Custodial & Maintenance Unemployment Compensation Facility Services Teacher Retirement/TRS Care Facility Rentals Other Employee Benefits DW-OPERATING PURCHASED AND CONTRACTED SERVICES (6200) DW-SCHOOLS Legal Services-General DW-CAPITAL OUTLAY Audit Services DW-UTILITIES Professional Services T-I, P-A-BASIC PROG Staff Tuition & Related Fees - Higher Education T-II, P-A TRN&REC Education Service Center Services T-III, P-A, ELA Contracted Maintenance & Repair HB3646-ACTIVITY FUND Gas-Natural Cost Center/Fund Center Electricity Water Telephones Segment HISD Group TEA Org HISD Sub-Org Rental - Operating Leases (copiers, pagers, buses, etc) HISD SEGMENT Building Rental / Land Rental 10 Governmental Activities Consulting Services 30 Internal Service Activities-General Miscellaneous Contracted Services 31 Internal Services-Print Shop Print Shop 32 Internal Services-ACP Athletics Buybacks 33 Internal Services-Athletics UIL Buybacks 34 Internal Services-UIL SUPPLIES AND MATERIALS (6300) 35 Internal Services-Special Education Services Supplies For Maintenance And/Or Operations 36 Internal Services-Virtual Schools Textbooks 37 Internal Services-Health Insurance Reading Materials 38 Internal Services-Workers' Compensation Testing Materials 50 Business Type Activities-General General Supplies 51 Business Type Activities-Food Services OTHER OPERATING EXPENSES (6400) 52 Business Type Activities-Business Development Travel and Subsistence-Employee Only 53 Business Type Activities-Medicaid Travel and Subsistence-Employee Only In-District 54 Business Type Activities-The Marketplace Travel and Subsistence-Students 80 Fiduciary Activities Travel and Subsistence-Non-Employees 90 Treasury Activities Reclassified Transportation Expenditures/Expenses HISD GROUP Dues 11 ECC/Pre-K Centers Miscellaneous Operating Costs 12 Elementary Schools Fees (non-travel) 13 Middle Schools Refreshments/Food 14 High Schools DEBT SERVICE (6500) 15 Multi-level Capital Lease Principal 16 External Charters Capital Lease Interest 17 Private Schools CAPITAL OUTLAY (6600) Reserved for future school use Building Purchase, Construction Or Improvements (Always Use Fund , Function 81) 30 Human Resources Vehicles (>$5,000) 40 District Operations Equipment (>$5,000) 50 Information Technology Technology (>$5,000) 60 Academics, Student Support, School Support, Major Projects Furniture (>$5,000) 70 Finance Vehicles Per-Unit Cost Of Less Than $5, General Administration, Chief of Staff, Communications, Office of Inspector General, Legal Services Equipment (<$5,000) 90 District Wide Holding Technology (<$5,000) Furniture (<$5,000) Capital Lease of Furniture, Equipment, Software Library Books And Media CONTINUE TO NEXT PAGE Understanding the Budget Coding Process Page 5

7 COMMONLY USED BUDGET CODES Functional Area PS MAT Basic Services 21 Gifted & Talented 22 TEA PIC MS Lab Programs (VEH) & HS Agriculture, Co-op/Industrial Tech/Lab Services TEA TEA PIC Process Sub- Activity Sub- Function Process Activity 23 Special Education 24 Accelerated Education (Non-Title I Schools) SERVICES 25 Bilingual AD Adminstrative Services 26 Nondisciplinary Alternative Education PS Pupil Services 28 Disciplinary Alternative Education - Basic TEA FUNCTION 29 Disciplinary Alternative Education - Supplemental 11 Instruction 30 Title I Schoolwide (State Compensatory Education) 12 Media Services 31 High School Allotment (High Schools Only) 13 Staff Development 32 Prekindergarten - Regular 21 Instructional Leadership (Department Use Only) 33 Prekindergarten - Special Education 23 School Leadership 34 Prekindergarten - Compensatory Education 31 Guidance & Counseling 35 Prekindergarten - Bilingual Education 32 Social Work Services 91 Athletics 33 Health Services 99 Undistributed/Other 34 Transportation PROCESS 35 Food Services 000 Regular 36 Extracurricular Activities COL College/Career Preparations 41 General Administration (Departments) CUR Curriculum 51 Facilities - Maintenance & Operations ELA English Language Arts (ELA) 52 Security FIA Fine Arts 53 Data Processing MAT Math 61 Community Services RDG Reading 71 Debt Service SAF Safety 81 Facilities Acquisition & Construction SCI Science Understanding the Budget Coding Process Page 6

8 ---SCHOOL-BASED--- Itemized Per Pupil Allocations REMINDERS Understanding the Budget Coding Process Page 7

9 Itemized Per Pupil Allocation (General Operating Fund) Base Year Per Pupil $2, Decentralized Funds Associate teachers $13,000,000 $57 Relief Custodians $1,953,371 $9 Field Trips $1,836,000 $8 Total Refined Units 227,194 Total Decentralized Funds $74 PUA $2, Base Per Pupil Salary & Other Adjustments $109 Decentralized Funds Absent Student Assistant Program $500,000 $2 After School Childcare $296,398 $1 Ninth Grade Academy $266,046 $1 North District Alternative $104,746 $0 Misc. Substitutes $500,000 $2 Media Center $175,716 $1 Enrichment Fund 104 $1,900,000 $9 Magnet Cluster: $0 Carnegie $263,000 $1 Port Houston $400,000 $2 Sinclair $379,000 $2 Wildlife Discovery $300,000 $1 Total Refined Units 222,235 Total Decentralized Funds $23 PUA $2, Base Per Pupil Salary & Other Adjustments $64 Decentralized Funds Fine Arts 310,375 $1 CATE 417,500 $2 Multilingual Assessment Ctr 565,646 $2 Total Refined Units 236,551 Total Decentralized Funds $6 Total Per Pupil Allocation $2, Base Per Pupil Salary & Other Adjustments $62.97 '6% salary adjustment ($160.97) Decentralized Funds DO Programs $12,657,624 $58 Media Center #904 $684,594 $3 Graduation Program #695 $18,015 $0 Printing Services #446 $83,597 $0 Reading Department - Fund 502 $969,987 $4 Advanced Academics Org#564 $314,847 $1 Advanced Academics Fund 264 $109,152 $0 Professional Development Org#682 $1,294,226 $6 Professional Development Fund 683 $461,652 $2 Athletics - Org # xxx $5,936,941 $27 Magnet - 20% reduction $4,156,991 $19 Total Refined Units 218,789 Total Decentralized Funds $ Total Per Pupil Allocation $2,732 Understanding the Budget Coding Process Page 8

10 Base Per Pupil Salary & Other Adjustments 6,279,428 $29 Decentralized Funds Small School Subsidy 8,800,000 $41 Est. Total Refined Units 216,532 Total Decentralized Funds $70 Closed Schools - Eighth Ave, Holden, Langston EC, Milam, Sharpview, 9th Gr Academy) Total Per Pupil Allocation $2, Base Per Pupil Salary & Other Adjustments $20,094,944 $90 Centralized Custodial services ($27,403,813) ($123) Total Refined Units 222,594 Total Decentralized Funds ($34) Closed School - Argyle, Clinton Park, Douglass, Ryan Elm. Total Per Pupil Allocation $2, Salary & Other Adjustments High School $64 Middle School $64 Elementary School $64 Secondary Schools Add-on to PUA High School $39 Middle School $50 Elementary School $25 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $2,871 Middle School $2,882 Elementary School $2, Salary & Other Adjustments High School $103 Middle School $103 Elementary School $103 Secondary Schools Add-on to PUA High School $111 Middle School $111 Elementary School $111 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,085 Middle School $3,096 Elementary School $3, Salary & Other Adjustments High School $131 Middle School $131 Elementary School $131 Secondary Schools Add-on to PUA High School $30 Middle School $55 Elementary School $55 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,246 Middle School $3,282 Elementary School $3,257 Understanding the Budget Coding Process Page 9

11 Salary & Other Adjustments High School $111 Middle School $111 Elementary School $111 Secondary Schools Add-on to PUA High School $22 Middle School $22 Elementary School $22 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,379 Middle School $3,415 Elementary School $3, Salary & Other Adjustments High School $95 Middle School $95 Elementary School $95 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,474 Middle School $3,510 Elementary School $3, Salary & Other Adjustments High School $47 Middle School $47 Elementary School $47 Budget Reduction High School ($275) Middle School ($275) Elementary School ($275) Permenant Restore of PUA High School $85 Middle School $85 Elementary School $85 Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,331 Middle School $3,367 Elementary School $3, Salary & Other Adjustments High School ($1) Middle School ($1) Elementary School ($1) Budget Reduction Total Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,330 Middle School $3,366 Elementary School $3, Salary & Other Adjustments High School $37 Middle School $37 Elementary School $37 Budget Reduction Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,367 Middle School $3,403 Elementary School $3,378 Understanding the Budget Coding Process Page 10

12 Salary & Other Adjustments High School $35 Middle School $35 Elementary School $35 Permenant Increase $57 One-time Increase (Fund 104) $55 Per Pupil Allocation High School (exclude High School Allotment in Fund 147) $3,514 Middle School $3,550 Elementary School $3, Salary & Other Adjustments High School $64 Middle School $64 Elementary School $64 Permanent Increase $55 Athletic Stipends for secondary schools $11 Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,589 Middle School $3,625 Elementary School $3, Salary & Other Adjustments High School $112 Middle School $112 Elementary School $112 Budget Cut to PUA ($179) Athletic Stipends for secondary schools Per Pupil Allocation High School (exclude High School Allotment in SR1) $3,522 Middle School $3,558 Elementary School $3, Salary & Other Adjustments High School $0 Middle School $0 Elementary School $0 Budget Cut to PUA $0 Athletic Stipends for secondary schools $0 Per Pupil Allocation High School (exclude High School Allotment) $3,522 Middle School $3,558 Elementary School $3,522 Understanding the Budget Coding Process Page 11

13 REMINDERS Title codes for Bilingual/ESL teachers should be changed on or before November 30 in order for the teacher to be fully paid via the Bilingual Dept. If the title code is changed after Nov. 30 the stipend will be prorated. Salaries related to position changes will be adjusted on a prorated basis according to the pay period beginning the first pay period after the winter break---january 01, The Snap Shot date for Final Budget Conference is the last Friday in October---- October 27, Per Unit Allocation for : Elementary School $3,522 Middle School $3,558 High School $3, average salary for a teacher $55,300 The below funds with available budgets are eligible for roll forward to FY18. Please note the Board of Education has decided to not roll forward any unused funds from FY18 to FY Regular PUA Program Gifted and Talented Small School Subsidy State Compensatory Education Career and Technology Education Bilingual Education Supplemental Special Education Categorical High School State Allotment PUA-Campus Capital Magnet School Program Optional Flexible School Day School Carryover CBVI & Behavior Special Education Tuition Based Programs Small School Subsidy $850 per unit. Threshold for subsidy: Elementary Schools = 500 Students Middle Schools = 750 Students High Schools = 1,000 Students All schools will be required to re-balance to the Final Budget.. Understanding the Budget Coding Process Page 12

14 The mileage reimbursement rate is 53.5 per mile for General Funds as of January 1, The amount to be paid from grants will be reimbursed at the rate specified in the grant, which may be less than the HISD rate. Budget transfers, shopping cart requisitions, pro-card allocations and position forms are processed on-line in OneSource. For Schools Only Overages will be charged against the following year s budget. (Funds which schools have fiscal control will be included in the cumulative calculation to determine over-expenditure and year-end roll-forward.) Transfers cannot be made to or from contract payroll accounts (detail objects , and ). Understanding the Budget Coding Process Page 13

15 ---DEPARTMENTS--- REMINDERS Understanding the Budget Coding Process Page 14

16 REMINDERS DEPARTMENTAL SUMMARY OF CHANGES The mileage reimbursement rate is 53.5 per mile for General Funds as of January 1, The amount to be paid from grants will be reimbursed at the rate specified in the grant, which may be less than the HISD rate. All Trips should be entered in OneSource with an assigned TR (trip) number prior to the trip, and funds encumbered. Please enter this information in OneSource well in advance (at least 21 days) of the trip along with any direct pay forms to be processed. Budget transfers, shopping cart requisitions, pro-card allocations and position forms are processed on-line in OneSource. Transfers out of budgets set aside for bonuses are not allowed. For Departments Only Departments are not permitted to transfer funds between: Fund Centers Funds Internal Orders The below steps outline the process for requesting funds for out-of-district travel and capital outlay. Approval is not guaranteed. Department should get budget transfer approval from their Chief via prior to entering the transfer request in OneSource. If approved, then the department should send the approval to their budget analyst. The travel transfer request to the Chief should indicate the travel destination, dates, participants, purpose, and the cost. The capital outlay transfer request to the Chief should include what you are purchasing, the business need that is being met, for whom, and the quote. Ensure the quote is sent to the budget analyst if approved. If approved by your Chief, the Department submits a transfer request in OneSource (amount must match approval), which will workflow to Budgeting. If the cost is associated with a program then you should be submitting a request that includes an internal order in lieu of the cost center and fund. Budgeting will match request and budget transfer approval request in OneSource and approve if they match. If the requests do not match the budget analyst will reject the transfer. Transfers cannot be made to or from contract payroll accounts (detail objects , and ). Departments must ensure they have funds loaded and available in the printing services budget ( ) if they are housed in the Hattie Mae White Educational building (Cost per copy is $0.37, subject to change by Print Shop). *For Transportation Office Only Transfers cannot be made from Hourly Bus Payroll ( ) or fuel budgets ( ). Understanding the Budget Coding Process Page 15

17 Frequently Asked Budgeting Questions 1. How do I process a budget transfer? What is required? Who authorizes this? OneSource approvers have authorization to perform transfers in OneSource. The approver needs to have the fund, fund center, commitment item, functional area, and amount to perform the transfer. If the budget transfer involves an internal order, the internal order number, the commitment item, the functional area, and amount will be needed. Department approvers do not have access to transfer amounts between funds, fund centers or internal orders. 2. How do I access and view my departmental budget? You can view your budget in two ways. 1) OneSource > SAP ECC > Z000 2) OneSource > BI Analytics > Budget/Expenditure 3. How do I view my departmental general operating funds? How do I view my special revenue funds? The Z000 report will show all funds associated with your funds center. The general operating funds begin with 199 and special revenue funds range from To view your general operating funds, you can subtotal your budget report by the Fund column. To view your special revenue funds, you can subtotal your budget report by the Order column. 4. How do I find out how much money is currently available for my work area? The Z000 is where you will also find out the dollars available. 5. Have the capital budgeted funds been loaded at this time? Capital funds for schools are found in Fund Capital funds for departments are in Fund and are centrally controlled. 6. From which areas of my budget can I transfer funds? Transfers can be made from non-salary budget lines to other non-salary budget lines within the same fund. 7. How do I know which positions are currently approved for my department? The Authorized Position Report, which can be accessed in OneSource, will show all approved positions for a particular department. 8. Where do I find a position control number? Position control (PC) numbers can be found on your Authorized Position Report. 9. Where can I find training documents to run reports and budget transfers? The documents are located in the OneSource Support Site. Please reach out to your Budget Analyst for assistance in locating these documents if you are unable to do so. Understanding the Budget Coding Process Page 16

18 Most Commonly asked questions relating to other departments. 1. How much does a computer cost? Please contact Procurement or view the Procurement Department Team Site. 2. Where can I find out the cost of leasing equipment (i.e. copiers, faxes, etc.)? Please contact Procurement or view the Procurement Department Team Site. 3. Are there any funds in my trust and agency account (TA)? Please check your budget for all funds in the 800 series. 4. Which vendors are approved for HISD employees to use? Please see Procurement s List of Approved Bid Vendors found on the Procurement Department Team Site under Resources. 5. How do I input a travel requisition? Please contact Procurement. 6. How do I input time for an employee? Please contact Payroll. 7. How many vacation days am I eligible for? Please contact HR. 8. How many vacation days do I have remaining? Please view your vacation days in OneSource Employee Self Service. Understanding the Budget Coding Process Page 17

19 POSITION MANAGEMENT Understanding the Budget Coding Process Page 18

20 REMINDERS Double Staffing Double staffing is an attempt to place two or more employees into one position. This is not allowed by the district. The following are scenarios in which two or more employees can create a staffing conflict. A. Leave of Absence 1. Paid LOA - Assault Leave, FMLA, Fulbright Leave and Workers Comp 2. Unpaid LOA - Care of sick relative, Education, Military, Personal Health Leave, Political Leave, Special Board Leave, Worker s Comp Employee is not guaranteed the same position upon return. However, the person maintains the right to return within one year to a similar (pay grade) type position anywhere in the district. An additional one year extension may be granted upon request. A person called up for active military duty reserves the right to return to his/her position indefinitely. Once a person is placed on LOA, he/she may not draw against any outstanding sick leave (personal not state) balances. If a position is staffed by an employee in Unpaid Leave status, the following steps are performed to secure the same position to be staffed by the entering employee. 1. The school or department submits an OPM request to open the same position. Please include in the comments that you are opening a position due to the Unpaid Leave status for the current employee. 2. Once Budgeting verifies Unpaid Leave status, the current staffed position will be marked obsolete and the new position will be approved. The school or department will not pay for the additional position during the leave of absence period. When the employee is updated from Unpaid Leave to Active, the school or department will assume funding for both positions. B. Principal, School Support Officers, Chief School Officers, and Cabinet positions Budget office has opened a position with the same title at all of the organizational units with the titles above and inserted "Retiring/Exiting" in front of the job description (i.e. Retiring/Exiting Chief School Officer). Budget office has marked all of these positions as obsolete to prevent staffing. Process for staffing these positions 1. Business Partner (BP) requests campus Budget Analyst (BA) by to remove the obsolete flag to be able to staff the position. 2. BA notifies BP when the obsolete flag has been removed. 3. BP transfers the current employee that is retiring or exiting the position into the position beginning with "Retiring/Exiting." 4. BP transfers/hires the new employee into the regular original permanent position. 5. BP notifies the BA that the transfers/hires are complete. 6. BA marks the position obsolete. 7. All requests to remove obsolete will be reset at 4:00 each day whether notification from the BP has been received or not. Understanding the Budget Coding Process Page 19

21 Position Management Instructions Department experiences a need for a position change/add. Department Manager completes a position request in OneSource and sends to his/her supervisor for approval. The request is submitted to the Budget Analyst for review. Budget Analyst forwards the request to the Budgeting General Manager. OR DENIED Human Resources is notified of the New Position Control Number (post position). Department Manager is able to Interview and notify Human Resources of candidate selection. Understanding the Budget Coding Process Page 20

22 OPM - Create a Position RATIONALE Online Position Management is the electronic tool found in OneSource. It is used to request and approve new positions, make changes to positions, or to close positions. You will be using this tool to create these requests to be routed to the appropriate approvers. The objective of this training course is to prepare requesters and approvers for creating and approving Online Position Management transactions. Please note your menu screen will be based on your position role. If you are a non-manager, your first few steps to access the menu will be slightly different. Also, if you are a non-manager, you will not have access to approve position requests. Managers will have access to both create and approve position requests. The actual training documents for OPM actions is located in the OneSource Support Site. Understanding the Budget Coding Process Page 21

23 OPM - Create a Position PROCEDURE Lesson 1 - OPM Create Position In this task, you will learn how to create a position using OPM through the portal. Objectives You will create a new position. Trigger You need to create a new position. Transaction Code N/A Understanding the Budget Coding Process Page 22

24 OPM - Create a Position 1. Access OneSource from the HISD Portal. 2. Click OPM Requester tab. Understanding the Budget Coding Process Page 23

25 OPM - Create a Position 33. Click OPM Create Position Form located in the left menu. Understanding the Budget Coding Process Page 24

26 OPM - Create a Position 4. Enter your Organization Unit ID number in the first field. If you do not know your Organization ID, type in your school or department name next to Organization Unit Name as illustrated below. Understanding the Budget Coding Process Page 25

27 OPM - Create a Position 5. Click the Search button. Click the Search button. Understanding the Budget Coding Process Page 26

28 OPM - Create a Position 6. Click the Menu button next to the school or department name. Understanding the Budget Coding Process Page 27

29 OPM - Create a Position 7. From the Menu, click OPM Create Position Process. Understanding the Budget Coding Process Page 28

30 OPM - Create a Position 8. Click the date selector button. Understanding the Budget Coding Process Page 29

31 OPM - Create a Position 9. Maximize the separate window and begin with the Effective Date field. Always choose the first Monday of the pay period. Click the Search Help button in the Effective Date field to access the calendar. For this example, click the 19th on the calendar. Use the Bi-Weekly Payroll Calendar as a reference. Understanding the Budget Coding Process Page 30

32 OPM - Create a Position 10. Click the Search Help button for the Assigned to Job field. Then click the Selection button to the left of the job code for this position. Understanding the Budget Coding Process Page 31

33 OPM - Create a Position 11. Click the Update button and then enter the appropriate FTE. An FTE of 100% means the position will be full time. An FTE of less than 100% will be coded as part-time. Understanding the Budget Coding Process Page 32

34 OPM - Create a Position 12. Click and input in the following required fields to assign the appropriate budget data to the position. Also, enter the budget for the credit/debit assignment. 1. Cost Center (ex ) 2. Fund (ex ) 3. Functional Area (ex. PS ) 4. Percentage (ex. 100) Notice that after clicking the Update button, the position information is populated. Also notice that a Position ID has been assigned. Possible Cost Distribution combinations are: 1. Cost Center, Fund, Functional Area, and Percentage 2. Internal Order, Functional Area, and Percentage Understanding the Budget Coding Process Page 33

35 OPM - Create a Position 13. Scroll down to view more fields below. As required, complete/review the following fields for rationale: 1. Credit / Debit Budget (include commitment item) 2. New Comment (ex. new Second Grade Teacher needed) 14. To verify your entries are complete, click the Check button in the upper left section of the window. If errors are captured, take the appropriate action to correct them. 15. If there are no errors, click Send button to send the request to be approved. Understanding the Budget Coding Process Page 34

36 OPM - Create a Position 16. After clicking Send, the below screen appears. Notice that a message appears stating that the data has been sent and a process reference number has been assigned. You have submitted a request to create a position. Congratulations! You have completed Lesson 1. Understanding the Budget Coding Process Page 35

37 OPM - Maintain a Position RATIONALE Lesson 2 - OPM Maintain Position In this task, you will learn how to maintain/change a position. Objectives You will maintain a position. Trigger A position needs to be changed. Transaction Code N/A Understanding the Budget Coding Process Page 36

38 OPM - Maintain a Position 1. Access OneSource from the HISD Portal. 2. Click OPM Requester tab. Understanding the Budget Coding Process Page 37

39 OPM - Maintain a Position 33. Click OPM Maintain Position Form located in the left menu. Understanding the Budget Coding Process Page 38

40 OPM - Maintain a Position 4. Click the drop-down arrow in the Category field and select Position.. 5. Click in the Position ID combo box and enter the desired Position ID number belonging to your campus or department. Then click the Search button. Understanding the Budget Coding Process Page 39

41 OPM - Maintain a Position 6. Click the Menu button next to the Position Title. Understanding the Budget Coding Process Page 40

42 OPM - Maintain a Position 7. Click the PROCESSES menu item. 8. Click the OPM Maintain Position Form menu item Understanding the Budget Coding Process Page 41

43 OPM - Maintain a Position 9. Maximize the separate window and begin with the Effective Date field. Always choose the first Monday of the pay period. Click the Search Help button in the Effective Date field to access the calendar. For this example, click the 19th on the calendar. Use the Bi-Weekly Payroll Calendar as a reference Understanding the Budget Coding Process Page 42

44 OPM - Maintain a Position 10. Click and input in the following required fields to assign the appropriate position information. 1. New Organizational Unit (ex ) (will remain the same) 2. New Job (ex ) 3. Work Schedule / FTE % (ex. 50) 11. Click the Update button. After the screen has updated, scroll down to enter the Cost Center. Understanding the Budget Coding Process Page 43

45 OPM - Maintain a Position 12. Click and input in the following required fields to assign the appropriate budget data to the position. The fields are located in the New: Cost Distribution Infotype field. The current budget data section for the position is above the input section. Also, enter the budget for the credit/debit assignment (include commitment item). 1. Cost Center (ex ) 2. Fund (ex ) 3. Functional Area (ex. PS ) 4. Percentage (ex. 100) Possible Cost Distribution combinations are: 1. Cost Center, Fund, Functional Area, and Percentage 2. Internal Order, Functional Area, and Percentage Understanding the Budget Coding Process Page 44

46 OPM - Maintain a Position 13. Type in your new comments to be provided as the rationale for the request. 14. To verify your entries are complete, click the Check button. If errors are captured, take the appropriate action to correct them. 15. If there are no errors, click Send button to send the request to be approved. Understanding the Budget Coding Process Page 45

47 OPM - Maintain a Position 16. A message appears stating that the data has been sent. A reference number will appear. You have maintained/changed a position. Congratulations! You have completed Lesson 2. Understanding the Budget Coding Process Page 46

48 OPM - Delimit a Position RATIONALE Lesson 3 - OPM Delimit (close) Position In this task, you will learn how to delimit/close a position. Objectives You will delimit a position. Trigger A position needs to be delimited/closed. Transaction Code N/A Understanding the Budget Coding Process Page 47

49 OPM - Delimit a Position 1. Access OneSource from the HISD Portal. 2. Click OPM Requester tab. Understanding the Budget Coding Process Page 48

50 OPM - Delimit a Position 3. Click OPM Delimit Position Form located in the left menu. Understanding the Budget Coding Process Page 49

51 OPM - Delimit a Position 4. Click the drop-down arrow for the Category Field and select Position.. 5. Choose or type in the Position ID number and click Search. Understanding the Budget Coding Process Page 50

52 OPM - Delimit a Position 6. Click the Menu button to the right of the Position Title. Understanding the Budget Coding Process Page 51

53 OPM - Delimit a Position 7. Click the PROCESSES menu item. 8. In this example, we are going to delimit the position. Click the OPM Delimit Position Form Understanding the Budget Coding Process Page 52

54 OPM - Delimit a Position 9. Maximize the separate window and begin with the Delimit/End Date field. Always choose the first Monday of the pay period. Click the Search Help button in the Delimit/End Date field to access the calendar. For this example, click the 19th on the calendar. Use the Bi-Weekly Payroll Calendar as a reference. Understanding the Budget Coding Process Page 53

55 OPM - Delimit a Position 10. Complete the Credit / Debit Budget section and enter your new comments to be provided as the rationale for the request. 11. To verify your entries are complete, click the Check button in the upper left section of the window. If errors are captured, take the appropriate action to correct them. 12. If there are no errors, click Send button to send the request to be approved. 13. Please note you have the option to specify which commitment item to credit your budget for the position close. Understanding the Budget Coding Process Page 54

56 OPM - Delimit a Position 14. A message appears stating that the data has been sent. A reference number will appear. You have delimited (closed) a position. Congratulations! You have completed Lesson 3. Understanding the Budget Coding Process Page 55

57 OPM - Approve/Reject Position Request RATIONALE MANAGERS ONLY Lesson 4 - OPM Approve/Reject Position Request In this task, you will learn how to approve/reject position request. Objectives You will approve or reject a position request. Trigger A position needs to be approved or rejected. Transaction Code N/A Understanding the Budget Coding Process Page 56

58 OPM - Approve/Reject Position Request 1. Log into OneSource and click "My Inbox". Understanding the Budget Coding Process Page 57

59 OPM - Approve/Reject Position Request 2. Click in your Position Request Items in the left menu. Understanding the Budget Coding Process Page 58

60 OPM - Approve/Reject Position Request 3. Click the Open Task button located in the lower left section of the page. Understanding the Budget Coding Process Page 59

61 OPM - Approve/Reject Position Request 4. Provide your rationale in the "New Comments" field and then select either Approve or Reject. You have approved or rejected a position request. Congratulations! You have completed Lesson 4 (Managers Only). Understanding the Budget Coding Process Page 60

62 Congratulations! You have completed OPM Training. Understanding the Budget Coding Process Page 61

63 B-1 Master Pay Scale Salary Table An employee who does not earn a credited year of service and/or who remains on the same pay step for any other reason (such as being at the maximum pay step) is not eligible for a pay increase beyond any increase made to the pay step to which the employee is assigned. Note: employees who work less than half time are not eligible to earn experience credit and will not advance on the step scale. See page 45 for explanation of creditable year of service. 12 Months Master Pay Scale Salary Table Grade Minimum Midpoint Maximum 37 $114,885 $152,223 $189, $104,441 $138,385 $172, $94,947 $125,804 $156, $86,315 $114,367 $142, $78,468 $103,970 $129, $71,335 $94,519 $117, $64,850 $85,926 $107, $58,954 $78,115 $97, $53,595 $71,013 $88, $48,723 $64,557 $80, $46,030 $58,689 $71, $41,846 $53,353 $64, $38,042 $48,503 $58, $34,583 $44,094 $53, $31,439 $40,085 $48, $28,581 $36,441 $44, $25,983 $33,128 $40, $24,960 $30,117 $36, $24,960 $27,379 $33, $24,960 $24,960 $30, $24,960 $24,960 $27, $24,960 $24,960 $25, $24,960 $24,960 $24,960 Understanding the Budget Coding Process Page 62

64 B-2 Master Pay Scale Salary Table An employee who does not earn a credited year of service and/or who remains in the same pay range for any other reason (such as being at the maximum pay range) is not eligible for a pay increase beyond any increase made to the pay range to which the employee is assigned. Note: employees who work less than half time are not eligible to earn experience credit and will not advance on the pay scale. See page 45 for explanation of creditable year of service Months Master Pay Scale Salary Table Grade Minimum Midpoint Maximum 37 $110,098 $145,880 $181, $100,089 $132,619 $165, $90,991 $120,562 $150, $82,719 $109,602 $136, $75,199 $99,638 $124, $68,363 $90,581 $112, $62,148 $82,346 $102, $56,498 $74,860 $93, $51,362 $68,054 $84, $46,693 $61,867 $77, $44,112 $56,244 $68, $40,102 $51,130 $62, $36,457 $46,482 $56, $33,142 $42,257 $51, $30,129 $38,415 $46, $27,390 $34,923 $42, $24,900 $31,748 $38, $22,637 $28,862 $35, $20,928 $26,238 $31, ** $23,853 $28, ** $20,928 $26, ** $20,928 $23, ** $20,928 $21,786 **The District pays a minimum of $12.00/hour, therefore the minimum salary will be calculated by number of hours and days worked in a specific duty schedule. Understanding the Budget Coding Process Page 63

65 B-3 Master Pay Scale Salary Table An employee who does not earn a credited year of service and/or who remains in the same pay range for any other reason (such as being at the maximum pay range) is not eligible for a pay increase beyond any increase made to the pay range to which the employee is assigned. Note: employees who work less than half time are not eligible to earn experience credit and will not advance on the pay scale. See page 45 for explanation of creditable year of service. 11 Months Master Pay Scale Salary Table Grade Minimum Midpoint Maximum 37 $105,311 $139,538 $173, $95,738 $126,853 $157, $87,035 $115,320 $143, $79,122 $104,836 $130, $71,929 $95,306 $118, $65,390 $86,642 $107, $59,446 $78,766 $98, $54,041 $71,605 $89, $49,129 $65,095 $81, $44,663 $59,177 $73, $42,194 $53,798 $65, $38,359 $48,907 $59, $34,872 $44,461 $54, $31,701 $40,420 $49, $28,819 $36,745 $44, $26,199 $33,404 $40, $23,818 $30,367 $36, $21,653 $27,607 $33, $19,968 $25,097 $30, ** $22,816 $27, ** $20,741 $25, ** $20,640 $22, ** $20,640 $20,839 **The District pays a minimum of $12.00/hour, therefore the minimum salary will be calculated by number of hours and days worked in a specific duty schedule. Understanding the Budget Coding Process Page 64

66 B-4 Master Pay Scale Salary Table An employee who does not earn a credited year of service and/or who remains in the same pay range for any other reason (such as being at the maximum pay range) is not eligible for a pay increase beyond any increase made to the pay range to which the employee is assigned. Note: employees who work less than half time are not eligible to earn experience credit and will not advance on the pay scale. See page 45 for explanation of creditable year of service Months Master Pay Scale Salary Table Grade Minimum Midpoint Maximum 37 $100,524 $133,195 $165, $91,386 $121,087 $150, $83,079 $110,079 $137, $75,526 $100,071 $124, $68,660 $90,974 $113, $62,418 $82,704 $102, $56,744 $75,185 $93, $51,585 $68,351 $85, $46,896 $62,136 $77, $42,633 $56,487 $70, $40,276 $51,353 $62, $36,615 $46,684 $56, $33,287 $42,440 $51, $30,260 $38,582 $46, $27,509 $35,074 $42, $25,008 $31,886 $38, $22,735 $28,987 $35, $20,668 $26,352 $32, $18,912 $23,957 $29, ** $21,779 $26, ** $19,799 $24, ** $18,912 $21, ** $18,912 $19,891 **The District pays a minimum of $12.00/hour, therefore the minimum salary will be calculated by number of hours and days worked in a specific duty schedule. Understanding the Budget Coding Process Page 65

67 B-5 Master Pay Scale Salary Table An employee who does not earn a credited year of service and/or who remains in the same pay range for any other reason (such as being at the maximum pay range) is not eligible for a pay increase beyond any increase made to the pay range to which the employee is assigned. Note: employees who work less than half time are not eligible to earn experience credit and will not advance on the pay scale. See page 45 for explanation of creditable year of service. 10 Months Master Pay Scale Salary Table Grade Minimum Midpoint Maximum 37 $95,738 $126,853 $157, $87,034 $115,321 $143, $79,123 $104,837 $130, $71,929 $95,306 $118, $65,390 $86,642 $107, $59,446 $78,766 $98, $54,042 $71,605 $89, $49,128 $65,096 $81, $44,663 $59,178 $73, $40,603 $53,798 $66, $38,358 $48,908 $59, $34,872 $44,461 $54, $31,702 $40,419 $49, $28,819 $36,745 $44, $26,199 $33,404 $40, $23,818 $30,368 $36, $21,653 $27,607 $33, $19,684 $25,098 $30, $17,894 $22,816 $27, ** $20,742 $25, ** $18,856 $22, ** $17,760 $20, ** $17,760 $18,944 9 Months Master Pay Scale Salary Table 24 $22,738 $28,991 $35, ** $15,874 $19, ** $15,552 $18,085 **The District pays a minimum of $12.00/hour, therefore the minimum salary will be calculated by number of hours and days worked in a specific duty schedule. Understanding the Budget Coding Process Page 66

68 BUDGET CODING Understanding the Budget Coding Process Page 67

69 BUDGET CODING In order to enhance the user experience in Budgeting and devote more attention to the classrooms, the district adopted new budget coding beginning in the fiscal year. The new and improved budget coding is meeting the following objectives: 1) Increased Transparency 2) Alignment with TEA Account Structure (Texas Education Agency) 3) Data Reporting Efficiency 4) Information Timeliness 5) Enhanced Data Relevance for Decision Making 6) Improved Procurement Processes 7) Promotion of Accurate Time and Labor Reporting Budgeting is an integral part of the district wide planning process since the budget effectively implements all programs and activities of the district. This manual is designed to assist staff in using the proper budget codes that are required by the state and district when spending district funds. The main emphasis of this manual focuses on General Fund coding. Be sure to check the individual guidelines with your supervisor at your location for other fund coding such as Special Revenue when they are used. Please note schools also have activity funds that are governed by a different set of guidelines. Activity Funds are generated by campus activities and are not budgeted. See the appropriate sections of the FINANCE PROCEDURES MANUAL (FPM) on-line for activity fund guidelines. The budget account structure consists of four elements - FUND, G/L ACCOUNT/COMMITMENT ITEM/COST ELEMENT, COST CENTER/FUND CENTER and FUNCTIONAL AREA. The G/L Account is also called the Commitment Item or Cost Element in the OneSource Program, depending on which screen you are in. Three basic questions are answered in the coding. Why is the money being spent? What is being purchased? Where is the money being spent? WHAT WHERE WHY The following pages provide explanations of the codes for the four elements above. Understanding the Budget Coding Process Page 68

70 FUND The Fund Element is comprised of ten digits. The first three digits identifies the TEA Fund, the second three identifies the HISD Fund and the last four identifies the HISD Initiative. The TEA Fund Code identifies the district s fund source that is aligned with TEA s fund source. The HISD Fund Code identifies the district s fund source that is unique from TEA s fund source. The HISD Initiative identifies the concentration within the HISD Fund Code. A. TEA FUND CODE School district accounting systems are organized and operated on a fund basis. A fund is an accounting entity with a self-balancing set of accounts recording financial resources and liabilities. A school district designates the fund s financial resources for a distinct purpose. The fund s purpose can be established by the state or federal government as well as the school district. The R by a fund indicates that the fund is required for reporting purposes (PEIMS and/or Annual Financial and Compliance Report) if such funds are applicable to the school district. School districts should establish and maintain those funds required by law and sound financial administration. Only the minimum number of funds consistent with legal and operating requirements should be established since unnecessary funds result in inflexibility, undue complexity, and inefficient financial administration. Please refer to following TEA guidance on the TEA Fund Code descriptions including special revenue funds GOVERNMENTAL FUND TYPES Governmental fund types for Texas school districts consist of four governmental fund groups (General, Special Revenue, Capital Projects and Debt Service) that account for the acquisition, use and balances of expendable financial resources and related liabilities as required by law or rule. 100 GENERAL FUND The general fund is a governmental fund with budgetary control which is used to show transactions resulting from operations of on-going organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use of the local education agency. The general fund utilizes the modified accrual basis of accounting. To maintain separate revenue and expenditure accounts to assure the integrity of specific revenue purposes when required by law or rule, the general fund is to employ the classifications defined below. R 101 Food Service This classification is to be used by the school district for a food service program, under certain circumstances. Understanding the Budget Coding Process Page 69

71 The Food Service Fund is considered a part of the General Fund if it meets the following criteria: No user fees are charged; i.e., students are not charged for meals, and Participation in the National School Lunch Program (NSLP) is not a factor. Whether the school district participates or not, the General Fund subsidizes the Food Service Fund for all amounts required in excess of the NSLP reimbursements. The fund balance of the Food Service Fund may not exceed three months of food service operations, and such balances are to be used exclusively for allowable child nutrition program purposes. (10.553, breakfast; , lunch) (Note: See Fund Codes 240 and 701 which are alternative methods of accounting for Food Service Funds, depending on the guidelines established by the school district.) The Summer Feeding Program funded by the Department of Human Services (DHS) is not to be classified in this fund, but rather in the Special Revenue Fund Code 242. R 102 ESC State Support (Education Service Centers Only) This classification is to be used by an education service center to account, on a project basis, for funds to provide for the general operation of the education service centers and to develop, maintain, and deliver core services for student and school district performance or other areas identified by the Commissioner of Education Reserved for Future State Definition These classifications are reserved for future state designation and are not to be used by the school district Locally Defined Classifications (Convert to Fund 199 for PEIMS) These classifications are used, at the option of the school district, to further classify specific revenues and related expenditures for local requirements. For PEIMS reporting these accounts are converted to Fund 199. R 199 General Fund This classification must be used to account for funds in which the local governing board designates. The local governing board has wide discretion in their use as provided by law. This fund usually includes transactions as a result of revenues from local maintenance taxes, payments in lieu of taxes, foundation entitlements, State and County available and other Foundation School Program sources which are not identified on warrants for foundation entitlements. This fund classification is also used to record transactions involving the instructional facilities allotment for lease-purchase related purposes (Fund Code 699, Debt Service Fund, is used to record transactions involving the FSP instructional facilities allotment for bonded indebtedness (voter approved debt) related purposes). Any locally defined codes that are used at the local option are to be converted to Fund 199 for PEIMS reporting. 200/300/400 SPECIAL REVENUE FUNDS Special revenue funds are governmental funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. This excludes expendable trusts and major capital projects. These funds utilize the modified accrual basis of accounting. When accounts are designated as Education Service Centers Only, school districts are not to use these fund classifications. Special revenue funds are grouped in the following categories: Understanding the Budget Coding Process Page 70

72 TEA Fund Category/Description Codes Special Revenue (Federal Programs) This group of funds is used to account for federally funded special revenue funds. Member districts of shared services arrangements are to use these codes to account for the member district portion of a shared services arrangement. Each federal fund has a number assigned in the Catalog of Federal Domestic Assistance (CFDA). These numbers are reflected at the end of the definition of each fund. For those funds that are administered by the Texas Commission on Alcohol and Drug Abuse (TCADA), the appropriate TCADA code is also designated Special Revenue (Federally Funded Shared Services Arrangements) This group of funds is used to account for the fiscal agent portion of a shared services arrangement that is federally funded. Each federal fund has a number assigned in the Catalog of Federal Domestic Assistance (CFDA). These numbers are reflected at the end of the definition of each fund. For those funds that are administered by the Texas Commission on Alcohol and Drug Abuse (TCADA), the appropriate TCADA code is also designated Special Revenue (State Funded) This group of funds is used to account for state funded special revenue funds Special Revenue (State/Locally Funded Shared Services Arrangements) This group of funds is used to account for the fiscal agent portion of a shared services arrangement that is state/locally funded Special Revenue (Local Programs) This group of funds is used to account for special revenue funds from local sources. 200 SPECIAL REVENUE (FEDERAL PROGRAMS) Federal Programs that are used by school districts and education service centers not acting as a fiscal agent for a shared services arrangement are designated by Fund Codes 201 through 289. Most, but not all, of these funds must be applied for through a Standard Application System (SAS). Understanding the Budget Coding Process Page 71

73 Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 203 Child Care Development Block Grant This fund classification is to be used to account, on a project basis, for funds granted under Title XX of the Social Security Act. (93.575) (U.S. Department of Health and Human Services) R 204 ESEA, Title IV, Part A - Safe and Drug-Free Schools and Communities Act This fund classification is to be used to account, on a project basis, for funds granted as a result of the NCLB Act of These funds are to be used to develop age-appropriate comprehensive violence and drug/alcohol education prevention programs. This program is authorized under P.L (84.186A) (U.S. Department of Education) R 205 Head Start This fund classification is to be used to account, on a project basis, for funds granted for the Head Start Program by the United States Department of Health and Human Services. (93.600) (U.S. Department of Health and Human Services) R 206 ESEA, Title X, Part C - Education for the Homeless Children and Youth This fund classification is to be used to account, on a project basis, for funds granted for a variety of staff development and supplemental services, including in-service training, counseling, psychological services and tutoring. This grant is funded by P.L , McKinney-Vento Homeless Education Assistance Improvement of 2001 as amended by NCLB Act of 2001, Title X, Part C. (84.196) (U.S. Department of Education) 207 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 208 Human Immunodeficiency Virus (HIV) Education This fund classification is to be used to account, on a project basis, for funds granted for educator training programs in human immunodeficiency virus (HIV) education for school-aged populations. Education Service Centers receive support to provide technical assistance, workshops and materials, and collection of data on HIV educational programs and practices. (93.938) (U.S. Department of Health and Human Services) R 209 Energy Conservation for Institutional Buildings This fund classification is to be used to account, on a project basis, for funds granted for energy conservation by the US Department of Energy. (81.052) 210 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. Understanding the Budget Coding Process Page 72

74 R 211 ESEA, Title I, Part A - Improving Basic Programs This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. This program is authorized under P.L (84.010A) (U.S. Department of Education) Note: This fund code is also used for ESEA Title I, Part D, Subpart 2 - LEA programs with locally operated correctional facilities and Title I School Improvement Program. R 212 ESEA, Title I, Part C - Education of Migratory Children This fund classification is to be used to account, on a project basis, for funds granted for programs benefiting children of migrant agriculture or agriculture-related workers and children of migrant fishermen. This grant is funded by P.L (84.011) (U.S. Department of Education) R 213 ESEA, Title I, Part B - Even Start Family Literacy This fund classification is to be used to account, on a project basis, for funds granted for programs to help parents become full partners in their children s education, help children reach their full potential as learners, and provide literacy training for their parents by integrating adult education and early childhood education into a unified family-centered program. This grant is funded by P.L , Title I, Part B, Subpart 3, William F. Goodling Even Start Family Literacy Program. (84.213) (U.S. Department of Education) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 218 Education Act ESEA Title V, Part D, Subpart 6 - Jacob K. Javits Gifted and Talented Students This fund classification is to be used to account, on a project basis, for funds granted to carry out programs designed to meet the educational needs of gifted and talented students, including the training of personnel in the education of gifted and talented students and in the use of gifted and talented services, materials, and methods for all students. (P.L , Title V, Part D, Subpart 6) (U.S. Department of Education) 219 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 220 Adult Education (ABE) - Federal This fund classification is to be used to account, on a project basis, for funds granted to provide or support programs for adult education and literacy services to adults who are beyond compulsory school age attendance, and do not have a high school diploma, or lack sufficient mastery of basic educational skills to function effectively in society, or are unable to speak, read or write the English language; and are not enrolled in school. Educational services include basic educational skills (reading, writing, speaking and mathematics), English as a Second Language instruction, and secondary level competencies for acquisition of a high school diploma or equivalent. This includes sections 322, 326, and 353 under P.L as amended by PL , The National Literacy Act. If a school district has more than one section, separate accountability must be maintained. This may Understanding the Budget Coding Process Page 73

75 be accomplished by using one of the locally defined segments of the code structure. (84.002) (U.S. Department of Education) 221 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 222 National and Community Service Trust Act - Learn and Serve America This fund classification is to be used to account, on a project basis, for funds allocated for enabling students to apply classroom learning to real life experiences. This grant is funded by P.L (94.004) (Corporation for National and Community Services) R 223 Temporary Assistance for Needy Families (TANF) This fund classification is to be used to account, on a project basis, for funds granted to provide education services to undereducated adult recipients of cash assistance under Temporary Assistance for Needy Families (TANF). Recipients of benefits are required to participate in adult basic education or job training programs as a condition of eligibility. Educational services include basic educational skills (reading, writing, speaking, and mathematics), English as a Second Language instruction and secondary level competencies for acquisition of a high school diploma or its equivalent. This grant is funded by P.L (93.558) (U.S. Department of Health and Human Services) R 224 IDEA - Part B, Formula This fund classification is to be used to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) subgrants. (84.027) (U.S. Department of Education) R 225 IDEA - Part B, Preschool This fund classification is to be used to account, on a project basis, for funds granted for preschool children with disabilities. This grant is funded by PL (84.173) (U.S. Department of Education) R 226 IDEA - Part B, Discretionary This fund classification is to be used to account, on a project basis, for funds used to support an Education Service Center (ESC) special education component and also: Targeted support to LEAs Regional Day School Programs for the Deaf Private residential placements Priority projects Other emerging needs (84.027) (U.S. Department of Education) Understanding the Budget Coding Process Page 74

76 R 227 IDEA - Part B, Deaf This fund classification is to be used to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) deaf subgrants. (84.027) (U.S. Department of Education) R 228 IDEA - Part B, Preschool Deaf This fund classification is to be used to account, on a project basis, for funds granted for preschool children with disabilities by P.L (84.173) (U.S. Department of Education) R 229 IDEA - Part D, Deaf-Blind This fund classification is to be used to account, on a project basis, for federal grant funds for the Texas Deaf-Blind Project for Children Who Are Deaf-Blind. (CFDA# C). (84.025) (U.S. Department of Education) R 230 IDEA - Part D, Personnel Training This fund classification is to be used to account, on a project basis, for funds granted for programs related to the training and preparation of school personnel who provide educational services to students with disabilities. (84.029) (U.S. Department of Education) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 236 Substance Abuse Prevention and Treatment Block Grant - Intervention This fund classification is to be used to account, on a project basis, for funds granted through the Texas Department of State Health Services for intervention services for youth up to age 18. Texas Commission on Alcohol and Drug Abuse became a part of this agency on September 1, (TCADA code YIN) (93.959) (U.S. Department of Health and Human Services) R 237 ESEA Title IV - Safe and Drug-Free Schools and Communities Act This fund classification is to be used to account, on a project basis, for funds granted through the Office of the Governor, Criminal Justice Division, for prevention/intervention services for youth (up to age 18), including DARE. This grant is funded by P.L (CJD code ED) (84.186A) (U.S. Department of Education) R 238 Substance Abuse Prevention and Treatment Block Grant Females This fund classification is to be used to account, on a project basis, for funds granted through the Texas Department of State Health Services for intervention services for females under the age of 18. Texas Commission on Alcohol and Drug Abuse became a part of this agency on September 1, (TCADA code YPF) (93.959) (U. S. Department of Health and Human Services) R 239 Substance Abuse Prevention and Treatment Block Grant Prevention This fund classification is to be used to account, on a project basis, for funds granted through the Texas Department of State Health Services for prevention services for youth. Texas Commission on Alcohol and Drug Abuse became a part of this agency on September 1, (TCADA code YPP) (93.959) (U.S. Department of Health and Human Services) Understanding the Budget Coding Process Page 75

77 R 240 National School Breakfast and Lunch Program This fund classification is to be used for programs using federal reimbursement revenues originating from the United States Department of Agriculture (USDA). The Food Service Fund is considered a Special Revenue Fund if it meets the following criteria: User fees are charged to supplement the National School Lunch Program (NSLP) reimbursement -- i.e., students are charged for meals. The General Fund subsidizes the Food Service Fund for all amounts required in excess of the NSLP reimbursements and user fees. The school district does not intend for the Food Service Fund to be self-sustaining. This fund may have a fund balance not to exceed three months of food service operations, and such balances are to be used exclusively for allowable child nutrition program purposes. (10.553, breakfast; , lunch) R 241 Education Service Center Child Nutrition This fund classification is also to be used to account, on a project basis, for funds to operate a regional program of administrative support for the child nutrition program by the education service centers. R 242 Summer Feeding Program, Texas Department of Agriculture (TDA) This fund classification is to be used to account, on a project basis, for funds received from the Texas Department of Agriculture that are awarded for meals provided to the community based on the average number of daily participants. This fund should be used regardless of whether a school district s National School Breakfast and Lunch Program is accounted for in the General Fund (101), a Special Revenue Fund (240) or an Enterprise Fund (701). (10.559) R 243 Career and Technical - Technical Preparation This fund classification is to be used to account, on a project basis, for funds granted to provide a combined secondary and postsecondary program (grade 9 through high school and two years of postsecondary) of technical skills in the areas of: Engineering Science Mechanical, industrial or practical arts or trades Agriculture Health Business (84.243A) (U.S. Department of Education) R 244 Career and Technical - Basic Grant This fund classification is to be used to account, on a project basis, for funds granted to provide Career and Technical education to develop new and/or improve Career and Technical education programs for paid and unpaid employment. Full participation in the basic grant is from individuals Understanding the Budget Coding Process Page 76

78 who are members of special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas. (84.048) (U.S. Department of Education) R 245 Career and Technical - Single Parent This fund classification is to be used to account, on a project basis, for funds granted to provide marketable skills through programs, services and activities (including dependent care and transportation) for individuals who are single parents, displaced homemakers or single pregnant women. (84.048A) (U.S. Department of Education) R 246 Career and Technical - Sex Equity This fund classification is to be used to account, on a project basis, for funds granted to use for programs, services (including preparatory services and support services, comprehensive career guidance and counseling) and activities to eliminate sex bias and stereotyping in Career and Technical education. (84.048A) (U.S. Department of Education) R 247 Career and Technical - Curriculum Development This fund classification is to be used to account, on a project basis, for funds granted to develop, disseminate and field test curriculum. This especially includes curriculum that integrates vocational and academic methodologies and provides a coherent sequence of courses through which academic and occupational skills may be measured. (84.048A) (U.S. Department of Education) R 248 Career and Technical - Professional Development This fund classification is to be used to account, on a project basis, for funds used for Career and Technical education teachers and academic teachers who are working with Career and Technical education students. The personnel included are corrections educators and counselors, and educators and counselors in community-based organizations. Services include in-service and pre-service training of teachers in state-of-the-art programs and techniques, such as integration of vocational and academic curriculum, with particular emphasis on training of minority teachers. (84.048A) (U.S. Department of Education) R 249 Career and Technical - Community Based Organization This fund classification is to be used to account, on a project basis, for funds granted for joint projects of eligible recipients and community-based organizations that provide special Career and Technical education services and activities. (84.174A) (U.S. Department of Education) R 250 Career and Technical - Apprenticeship This fund classification is to be used to account, on a project basis, for funds granted for work-site programs such as: Cooperative training Internships Joint programs Services and activities with community-based organizations, work study and apprenticeship programs (84.048A) (U.S. Department of Education) Understanding the Budget Coding Process Page 77

79 R 251 Career and Technical - Quality Work Force This fund classification is to be used to account, on a project basis, for funds granted for the operation of a Quality Work Force Planning Committee (partnership between educators and employers). (84.048A) (U.S. Department of Education) R 252 Career and Technical - Other Program Improvement This fund classification is to be used to account, on a project basis, for funds granted for Career and Technical used for other program improvement activities such as assessment and promotion of partnerships among: Business Education Industry Labor Community-based organizations Governmental agencies Supplemental Federal Grant to States for Facilities, Equipment and Other Program Improvements (Title III, Part F) (84.253A) (U.S. Department of Education) R 253 IDEA, Part C, Early Intervention (Deaf) This fund classification is to be used to account on a project basis, for funds granted to assist local Regional Day School for the Deaf programs and the Texas School for the Deaf in providing direct services to hearing impaired infants to toddlers, ages birth through two years of age. The program provides supplemental and appropriate services to eligible students that are provided by a certified and trained teacher. This grant is funded by P.L (84.181A) (U.S. Department of Education) 254 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 255 ESEA, Title II, Part A - Teacher and Principal Training and Recruiting This fund classification is to be used to provide financial assistance to LEAs to (1) Increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in classrooms and highly qualified principals and assistant principals in schools, and (2) hold local education agencies and schools accountable for improving student academic achievement. (P.L ) (84.367A) (U.S. Department of Education) R 256 ESEA, Title I, Part F - Comprehensive School Reform This fund classification is to be used to account on a project basis, for funds granted to develop comprehensive school reforms, based on reliable research and effective practices and including an emphasis on basic academics and parental involvement. This program is authorized under P.L (84.010B) (U.S. Department of Education) Understanding the Budget Coding Process Page 78

80 257 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 258 Public Charter Schools This fund classification is to be used to account on a project basis, for funds granted to public charter schools for planning, program design, implementation, assisting other schools and/or to disseminate information about the charter school. This program is authorized under P.L , Title V, Part B, Subpart 1. (84.282) (U.S. Department of Education) R 259 Matching Funds for Library Purchases This fund classification is to be used to account, on a project basis, for federal matching funds received by the district for expenditures for books and other school library materials that are catalogued and circulated from a central source in each school building. The Texas Education Agency provides a 30% match for each dollar expended, not to exceed one dollar expended per student enrolled, in each year of the biennium, to be used for the purchase of library books and other library materials. (84.999) State Consolidated Administrative Funds Note: this program may be funded from one of three different funding sources and thus coded to one of three different funding codes. Refer to the Notice of Grant Award for the FAR fund code to be used. 260 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 261 Reading First This fund classification is to be used to account, on a project basis, for funds granted to establish reading programs for students in kindergarten through grade 3 that are based on scientifically based reading research, to ensure that every student can read at grade level or above not later than the end of grade 3 (P. L , Title I, Part B, Subpart 1) (84.357) (U.S. Department of Education). R 262 Title II, Part D, Subpart 1 - Enhancing Education through Technology This fund classification is to be used to account, on a project basis, for funds granted for the implementation and support of a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement (P. L , Title II, Part D, Subpart 1) (84.318) (U.S. Department of Education). R 263 Title III, Part A - English Language Acquisition and Language Enhancement This fund classification is to be used to account, on a project basis, for funds granted to improve the education of limited English proficient children, by assisting the children to learn English and meet challenging State academic content and student academic achievement standards (P. L , Title III, Part A, Subpart 1) (84.365A) (U.S. Department of Education). R 264 Community Service Grant Program This fund classification is to be used to account, on a project basis, for funds granted to carry out programs under which students expelled or suspended from school are required to perform Understanding the Budget Coding Process Page 79

81 community service (P. L , Title IV, Part A, Subpart 2) (84.184c) ( U.S. Department of Education). R 265 Title IV, Part B - 21st Century Community Learning Centers This fund classification is to be used to account, on a project basis, for funds granted to provide opportunities for communities to establish or expand activities in community learning centers that provide opportunities for academic enrichment and additional services to students and literary and related educational development for families of students (P. L , Title IV, Part B) (84.287) (U.S. Department of Education). R /2009) ARRA of 2009, Title XIV, State Fiscal Stabilization Fund (Effective fiscal year This fund classification is to be used to account, on a project basis, for funds granted to improve basic programs authorized by the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act of 2001; the Individuals with Disabilities Education Act (IDEA); the Adult and Family Literacy Act; the Carl D. Perkins and Technical Education Act of 2006, or for the modernization, renovation, or repair of public school facilities, including modernization, renovation, and repairs that are consistent with a recognized green building rating system. (84.394) This grant is funded by the American Recovery and Reinvestment Act (ARRA) of 2009, Title XIV. R 267 Activities) Improving Academic Achievement (Grants for State Assessments and Related This fund classification is to be used to account, on a project basis, for funds granted to increase educational achievement through the development and administration of state assessments and standards and through professional development aligned with student standards and assessments (P. L , Title VI, Part A, Subpart 1, Section 6111) (84.369) (U.S. Department of Education). R 268 Improving Academic Achievement (Grants for Enhanced Assessment Instruments) This fund classification is to be used to account, on a project basis, for funds granted to increase educational achievement through the development and administration of state assessments and standards and through professional development aligned with student standards and assessments (P. L , Title VI, Part A, Subpart 1, Section 6112) (84.368) (U.S. Department of Education). R 269 Title V, Part A - Innovative Programs This fund classification is to be used to account, on a project basis, for funds granted to implement or expand innovative assistance programs to improve student, teacher, and school performance through a variety of local reform and improvement activities. This program is authorized under P.L (84.298) (U.S. Department of Education). Any funds from Title VI, Innovative Education Program Strategies (fund code 235) will roll forward into this code. Some of the matching funds for library materials are funded from Title V, Part A and would use fund code 269. Refer to the Notice of Grant award for the FAR code to be used. A local option code must be assigned to account for the matching library funds separately from the Title V, Part A formula funds. R 270 ESEA, Title VI, Part B Rural and Low-Income School Program This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to enable them to address the unique needs of rural school districts. This program is authorized under P.L (84.358B) (U.S. Department of Education). Understanding the Budget Coding Process Page 80

82 R 271 Workforce Investment Act Youth Activities (Effective September 1, 2005) This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to help low income youth between the ages of 14 and 21 acquire the educational and occupational skills, training and support needed to achieve academic and employment success and successfully transition to careers and productive adulthood. This program is authorized under P.L (17.259) (Department of Labor) R 272 Medicaid Administrative Claiming Program MAC (Effective September 1, 2005) This fund classification is to be used to account, on a project basis, for funds allocated to local education agencies for reimbursement of eligible administrative costs for activities attributed to the implementation of the Medicaid state plan. Expenditures attributed to the required matching amount are recorded in the General Fund and are to be accounted for with use of a local option account code, as needed, for local monitoring of compliance with federal matching requirements. (93.778) R 273 Mathematics and Science Partnerships (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to eligible partnerships to improve the academic achievement of students in mathematics and science by providing professional development to improve teaching and by recruiting math, engineering, and science majors to teaching. This grant is authorized under Title II, Part B of the No Child Left Behind Act, P. L (84.336B) (U.S. Department of Education) R 274 GEAR UP (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to provide services and support to low-income minority school districts to ensure that students are academically prepared for higher education, graduate from high school, and have access to higher education opportunities. (84.334S) (U.S. Department of Education) R 275 School Dropout Prevention (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to provide for school dropout prevention and reentry programs and to raise academic achievement levels to ensure that all children attain their highest academic potential and have substantial and ongoing opportunities through school wide programs proven effective in school dropout prevention and reentry. This grant is authorized under Title I Part H of the No Child Left Behind Act, P. L (84.360A) (U.S. Department of Education) R 276 Title I SIP Academy Grant (Effective fiscal year 2008/09) Section 1003(g) of Title I of the NCLB Act authorizes funds to help TEA and LEAs address the needs of campuses in improvement, corrective action, and restructuring in order to improve student achievement. In conjunction with the Title I School Improvement Program funds under section 1003(a), SIP Academy grants are to be used to leverage change and improve technical assistance under sections 1116 and 1117 of Title I, Part A through TEA s and LEAs targeting activities towards measurable outcomes as required by USDE. Expected results from the use of these grants include improving student proficiency, increasing the number of campuses that make adequate yearly progress, and using data to inform decisions and create a system of continuous feedback and improvement. The School Improvement Fund, appropriated by Congress for the first time for , is authorized under Title I Section 1003(g) of the No Child Left Behind Act, P. L (84.377A) (U.S. Department of Education) This grant has been named the SIP Academy grant in Texas by the state Title I Committee of Practitioners. Understanding the Budget Coding Process Page 81

83 Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 279 Title II, Part D, Subpart 1 Enhancing Education through Technology ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used to account, on a project basis, for funds granted for the implementation and support of a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement (P.L , Title II, Part D, Subpart 1) (84.386) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) R 280 ESEA, Title X, Part C Education for the Homeless Children and Youth ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used to account, on a project basis, for funds granted for a variety of staff development and supplemental services, including in-service training, counseling, psychological services and tutoring. This grant is funded by P.L , McKinney-Vento Homeless Education Assistance Improvement of 2001 as amended by NCLB Act of 2001, Title X, Part C. (84.387) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 283 IDEA - Part B, Formula ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used to account, on a project basis, for funds granted to operate educational programs for children with disabilities. (84.391) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) R 284 IDEA - Part B, Preschool ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used to account, on a project basis, for funds for preschool children with disabilities. This grant is funded by P.L (84.392) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) R 285 ESEA, Title I, Part A Improving Basic Programs ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. This program is authorized under P.L (84.389) (U.S. Department of Education) (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII). Note: This fund code is also used for ESEA Title I Part D, Subpart 2 LEA programs with locally operated correctional facilities and Title I School Improvement Program. R 286 Title I SIP Academy Grant ARRA (Stimulus) (Effective fiscal year 2008/2009) Section 1003(g) of Title I of the NCLB Act authorizes funds to help TEA and LEAs address the needs of campuses in improvement, corrective action, and restructuring in order to improve student Understanding the Budget Coding Process Page 82

84 achievement. In conjunction with the Title I School Improvement Program funds under section 1003(a), SIP Academy grants are to be used to leverage change and improve technical assistance under sections 1116 and 1117 of Title I, Part A through TEA s and LEAs targeting activities towards measurable outcomes as required by USDE. Expected results from the use of these grants include improving student proficiency, increasing the number of campuses that make adequate yearly progress, and using data to inform decisions and create a system of continuous feedback and improvement. The School Improvement Fund, appropriated by Congress for the first time for , is authorized under Title I Section 1003(g) of the No Child Left Behind Act, P.L (84.388) (U.S. Department of Education) This grant has been named the SIP Academy grant in Texas by the state Title I Committee of Practitioners. (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) Federally Funded Special Revenue Funds - Locally Defined (Convert to Fund 289 for PEIMS) These fund classifications are used, at the option of the school district, to classify federally funded special revenue funds not specifically defined elsewhere. For PEIMS reporting, these accounts are converted to Fund 289. R 289 Federally Funded Special Revenue Funds This fund classification is to be used to account, on a project basis, for federally funded special revenue funds that have not been specified above. Any locally defined codes that are used at the local option are to be converted to Fund 289 for PEIMS reporting. 290 FEDERALLY FUNDED SHARED SERVICES ARRANGEMENTS The special revenue funds listed below (Fund Codes 291 through 379) are used to account for federal funds held by a fiscal agent school district or education service center that either (1) provides and pays for all services to member districts; (2) provides and pays for some services to member districts and sends a portion of the grant to each member district to expend; or, (3) sends all of the grant to member districts to expend. Amounts sent by the fiscal agent to shared services arrangement member school districts are reported by those school districts as revenues and expenditures of the Special Revenue Fund in the appropriate fund (Fund Codes 201 through 289). Federally-funded shared services arrangements are accounted for in the same manner as grants in the Special Revenue Fund. At the end of each fiscal year, the fiscal agent is responsible for submitting financial data, by member district, through the Public Education Information Management System (PEIMS) in a special record for shared services arrangements. 291 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 292 Shared Services Arrangements - Child Care Development Block Grant This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted under Title XX of the Social Security Act. (93.575) (U.S. Department of Health and Human Services) R 293 Shared Services Arrangements - ESEA, Title IV, Part A - Safe and Drug-Free Schools and Communities Act This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted as a result of the Improving Americas School Act of These funds are to be used to develop age-appropriate comprehensive violence and drug/alcohol Understanding the Budget Coding Process Page 83

85 education prevention programs. This program is authorized under P.L (84.186A) (U.S. Department of Education) R 294 Shared Services Arrangements - Head Start This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for the Head Start Program by the US Department of Health and Human Services. (93.600) R 295 Shared Services Arrangements - ESEA Title X, Part C - Education for the Homeless Children and Youth This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for a variety of staff development and supplemental services, including in-service training, counseling, psychological services and tutoring. This grant is funded by P.L , McKinney-Vento Homeless Education Assistance Improvement of 2001 as amended by NCLB Act of 2001, Title X, Part C. (84.196) (U.S. Department of Education) 296 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 297 Shared Services Arrangements - Human Immunodeficiency Virus (HIV) Education This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for programs for educator training in human immunodeficiency virus (HIV) education for school-aged populations. Education Service Centers receive support to provide technical assistance, workshops and materials, and collection of data on HIV educational programs and practices. (93.938) (U.S. Department of Health and Human Services) R 298 Shared Services Arrangements - Energy Conservation for Institutional Buildings This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for energy conservation by the US Department of Energy. (81.052) 299 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 300 Shared Services Arrangements - ESEA, Title I, Part A - Improving Basic Programs This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. This program is authorized under P.L (84.010A) (U.S. Department of Education) Note: This fund code is also used for ESEA Title I Part D, Subpart 2 - LEA programs with locally operated correctional facilities and Title I School Improvement Program. Understanding the Budget Coding Process Page 84

86 R 301 Children Shared Services Arrangements - ESEA Title I, Part C - Education of Migratory This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for programs benefiting children of migrant agriculture or agriculture-related workers and children of migrant fishermen. This grant is funded by P.L (84.011) (U.S. Department of Education) R 302 Literacy Shared Services Arrangements - ESEA Title I, Part B, Subpart 3 - Even Start Family This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for programs to help parents become full partners in their children s education, help children reach their full potential as learners, and provide literacy training for their parents by integrating adult education and early childhood education into a unified familycentered program.. This grant is funded by P.L , Title I, Part B, Subpart 3, Goodling Even Start Family Literacy Program. (84.213) (U.S. Department of Education) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 307 Shared Services Arrangements - ESEA Title V, Part D, Subpart 6 - Jacob K. Javits Gifted and Talented Students Education Act This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to carry out programs designed to meet the educational needs of gifted and talented students, including the training of personnel in the education of gifted and talented students and in the use of gifted and talented services, materials, and methods for all students. (P.L , Title V, Part D, Subpart 6) (84.206) (U.S. Department of Education) 308 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 309 Shared Services Arrangements - Adult Basic Education (ABE) - Federal This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide or support programs for adult education and literacy services to adults age 16 and above, who do not have a high school diploma and are not enrolled in school. Under Section 231 and Section 225 funds may be used for adult education and literacy services, including workplace literacy, family literacy, and English literacy programs. Under Section 223, funds may be used for professional development of the Workforce Investment Act of If a fiscal agent receives funding under more than one section, separate accountability must be maintained. This may be accomplished by using one of the locally defined segments of the code structure. (84.002) (U.S. Department of Education) 310 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. Understanding the Budget Coding Process Page 85

87 R 311 Shared Services Arrangements - National and Community Service Trust Act - Learn and Serve America This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis for funds allocated for enabling students to apply classroom learning to real life experiences. This grant is funded by P.L (94.004) (Corporation for National and Community Services) R 312 Shared Services Arrangements -Temporary Assistance for Needy Families (TANF) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide education services to undereducated adult recipients of cash assistance under Temporary Assistance for Needy Families (TANF). Recipients of benefits are required to participate in adult basic education or job training programs as a condition of eligibility. Educational services include basic educational skills (reading, writing, speaking, and mathematics), English as a Second Language instruction and secondary level competencies for acquisition of a high school diploma or its equivalent. This grant is funded by P.L (93.558) (U.S. Department of Health and Human Services) R 313 Shared Services Arrangements - IDEA - Part B, Formula This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) subgrants. (84.027) (U.S. Department of Education) R 314 Shared Services Arrangements - IDEA - Part B, Preschool This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for preschool children with disabilities. Funded by PL (84.173) (U.S. Department of Education) R 315 Shared Services Arrangements - IDEA - Part B, Discretionary This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds used to support an education service center basic special education component and also: Targeted support to LEAs Regional Day School Programs for the Deaf Private residential placements Priority projects Other emerging needs (84.027) (U.S. Department of Education) R 316 Shared Services Arrangements - IDEA - Part B, Deaf This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) deaf subgrants. (84.027) (U.S. Department of Education) Understanding the Budget Coding Process Page 86

88 R 317 Shared Services Arrangements IDEA - Part B, Preschool Deaf This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for preschool children with disabilities by P.L (84.173) (U.S. Department of Education) 318 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 319 Shared Services Arrangements - IDEA - Part D, Personnel Training This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for programs related to the training and preparation of school personnel who provide educational services to students with disabilities. (84.029) (U.S. Department of Education) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 325 Shared Services Arrangements - Substance Abuse Prevention and Treatment Block Grant Intervention This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted through the Texas Commission on Alcohol and Drug Abuse for intervention services for youth up to age 18. (TCADA code YIN) (93.959) (U.S. Department of Health and Human Services) R 326 Shared Services Arrangements - ESEA Title IV, Part A - Safe and Drug-Free Schools and Communities Act This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted through the Office of the Governor, Criminal Justice Division, for prevention/intervention services for youth (up to age 18), including DARE. This grant is funded by P.L (CJD code ED) (84.186A) (U.S. Department of Education) R 327 Shared Services Arrangements - Substance Abuse Prevention and Treatment Block Grant Females This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted through the Texas Commission on Alcohol and Drug Abuse for intervention services for females under the age of 18. (TCADA code YPF) (93.959) (U.S. Department of Health and Human Services) R 328 Shared Services Arrangements - Substance Abuse Prevention and Treatment Block Grant - Prevention This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted through the Texas Commission on Alcohol and Drug Abuse for prevention services for youth. (TCADA code YPP) (93.959) (U.S. Department of Health and Human Services) Understanding the Budget Coding Process Page 87

89 R 329 Shared Services Arrangements - Summer Feeding Program, Texas Health and Human Services Commission (HHSC) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds received from the Texas Department of Human Services that are awarded based on the average number of daily participants. (10.559) R 330 Shared Services Arrangements - Career and Technical - Technical Preparation This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide a combined secondary and postsecondary program (grade 9 through high school and two years of postsecondary) of technical skills in the areas of: Engineering Science Mechanical, industrial or practical arts or trades Agriculture Health Business (84.243A) (U.S. Department of Education) R 331 Shared Services Arrangements - Career and Technical - Basic Grant This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide Career and Technical education to develop new and/or improve Career and Technical education programs for paid and unpaid employment. Full participation in the basic grant is from individuals who are members of special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas. (84.048) (U.S. Department of Education) R 332 Shared Services Arrangements - Career and Technical - Single Parent This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide marketable skills through programs, services and activities (includes dependent care and transportation) for individuals who are single parents, displaced homemakers or single pregnant women. (84.048A) (U.S. Department of Education) R 333 Shared Services Arrangements - Career and Technical - Sex Equity This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for programs, services (including preparatory services and support services, comprehensive career guidance and counseling) and activities to eliminate sex bias and stereotyping in Career and Technical education. (84.048A) (U. S. Department of Education) R 334 Shared Services Arrangements - Career and Technical - Curriculum Development This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to develop, disseminate and field test curriculum. This especially includes curriculum that integrates vocational and academic methodologies and provides a coherent sequence of courses through which academic and occupational skills may be measured. (84.048A) (U.S. Department of Education) Understanding the Budget Coding Process Page 88

90 R 335 Shared Services Arrangements - Career and Technical - Professional Development This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds used for Career and Technical education teachers and academic teachers working with Career and Technical education students. The personnel included are corrections educators and counselors, and educators and counselors in community-based organizations. Services include in-service and pre-service training of teachers in state-of-the-art programs and techniques, such as integration of vocational and academic curriculum, with particular emphasis on training minority teachers. (84.048A) (U.S. Department of Education) R 336 Organization Shared Services Arrangements - Career and Technical - Community Based This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for joint projects of eligible recipients and community-based organizations that provide special Career and Technical education services and activities. (84.174A) (U.S. Department of Education) R 337 Shared Services Arrangements - Career and Technical - Apprenticeship This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for work-site programs such as: Cooperative training Internships Joint programs Services and activities with community-based organizations, work study and apprenticeship programs (84.048A) (U.S. Department of Education) R 338 Shared Services Arrangements - Career and Technical - Quality Work Force This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for the operation of a Quality Work Force Planning Committee (partnership between educators and employers). (84.048A) (U.S. Department of Education) R 339 Improvement Shared Services Arrangements - Career and Technical - Other Program This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for Career and Technical used for other program improvement activities such as assessment and promotion of partnerships among: Business Education Industry Labor Community-based organizations Governmental agencies Understanding the Budget Coding Process Page 89

91 Supplemental Federal Grant to States for Facilities, Equipment and Other Program Improvements (Title III, Part F) (84.253A) (U.S. Department of Education) R 340 Shared Services Arrangements - IDEA, Part C, Early Intervention (Deaf) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to assist local Regional Day School for the Deaf programs and the Texas School for the Deaf in providing direct services to hearing impaired infants to toddlers, ages birth through two years of age. The program provides supplemental and appropriate services to eligible students that are provided by a certified and trained teacher. This grant is funded by P.L (84.181A) (U.S. Department of Education) 341 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 342 Recruiting Shared Services Arrangements - Title II, Part A - Teacher and Principal Training and This fund classification is to be used by the fiscal agent of a shared services arrangement to provide financial assistance to LEAs to (1) Increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in classrooms and highly qualified principals and assistant principals in schools, and (2) hold local education agencies and schools accountable for improving student academic achievement. (P.L ) (84.367A) (U.S. Department of Education) R 343 Reform Shared Services Arrangements - ESEA Title I, Part F - Comprehensive School This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to develop comprehensive school reforms, based on reliable research and effective practices and including an emphasis on basic academics and parental involvement. This program is authorized under P.L (84.010B) (U.S. Department of Education) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 347 Shared Services Arrangements - ESEA, Title VI, Part B, Subpart 2 Rural and Low-Income School Program This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds allocated to local educational agencies to enable them to address the unique needs of rural school districts. This program is authorized under P.L (84.358B) (U.S. Department of Education). R 348 Shared Services Arrangements - Reading First This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to establish reading programs for students in kindergarten through grade 3 that are based on scientifically based reading research, to ensure that every student can read at grade level or above not later than the end of grade 3 (P. L , Title I, Part B, Subpart 1) (84.357) (U.S. Department of Education). Understanding the Budget Coding Process Page 90

92 R 349 Shared Services Arrangements Title II, Part D, Subpart 1 -Enhancing Education Through Technology This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for the implementation and support of a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement (P. L , Title II, Part D, Subpart 1) (84.318A)(U.S. Department of Education). R 350 Shared Services Arrangements - Title III, Part A - English Language Acquisition and Language Enhancement This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to improve the education of limited English proficient children, by assisting the children to learn English and meet challenging State academic content and student academic achievement standards (P. L , Title III, Part A, Subpart 1) (84.365A) (U.S. Department of Education). R 351 Shared Services Arrangements - Community Service Grant Program This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to carry out programs under which students expelled or suspended from school are required to perform community service (P. L , Title IV, Part A, Subpart 2) (84.184c) (U. S. Department of Education). R 352 Shared Services Arrangements - 21st Century Community Learning Centers This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide opportunities for communities to establish or expand activities in community learning centers that provide opportunities for academic enrichment and additional services to students and literary and related educational development for families of students (P. L , Title IV, Part B) (84.287) (U.S. Department of Education). 353 Reserved for Future State Definition This fund classification is reserved for future state designation and is not to be used by the school district. R 354 Shared Services Arrangements - Improving Academic Achievement (Grants for State Assessments and Related Activities) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to increase educational achievement through the development and administration of state assessments and standards and through professional development aligned with student standards and assessments (P. L , Title VI, Part A, Subpart 1, Section 6111) (84.369) (U.S. Department of Education). R 355 Shared Services Arrangements - Improving Academic Achievement (Grants for Enhanced Assessment Instruments) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to increase educational achievement through the development and administration of state assessments and standards and through professional development aligned with student standards and assessments (P. L , Title VI, Part A, Subpart 1, Section 6112) (84.368) (U.S. Department of Education). Understanding the Budget Coding Process Page 91

93 R 356 Shared Services Arrangements - Title V, Part A - Innovative Programs This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to implement or expand innovative assistance programs to improve student, teacher, and school performance through a variety of local reform and improvement activities. This grant is funded by P.L (84.298) (U.S. Department of Education). Any funds from Title VI, Innovative Education Program Strategies (fund code 324) will roll forward into this code. R 357 Shared Services Arrangements - Mathematics and Science Partnerships (Effective fiscal year 2008/09) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to eligible partnerships to improve the academic achievement of students in mathematics and science by providing professional development to improve teaching and by recruiting math, engineering, and science majors to teaching. This grant is authorized under Title II, Part B of the No Child Left Behind Act, P. L (84.336B) (U.S. Department of Education) R /09) Shared Services Arrangements - Title I SIP Academy Grant (Effective fiscal year This fund is only to be used by the fiscal agent of a shared services arrangement. Section 1003(g) of Title I of the NCLB Act authorizes funds to help TEA and LEAs address the needs of campuses in improvement, corrective action, and restructuring in order to improve student achievement. In conjunction with the Title I School Improvement Program funds under section 1003(a), SIP Academy grants are to be used to leverage change and improve technical assistance under sections 1116 and 1117 of Title I, Part A through TEA s and LEAs targeting activities towards measurable outcomes as required by USDE. Expected results from the use of these grants include improving student proficiency, increasing the number of campuses that make adequate yearly progress, and using data to inform decisions and create a system of continuous feedback and improvement. The School Improvement Fund, appropriated by Congress for the first time for , is authorized under Title I Section 1003(g) of the No Child Left Behind Act, P. L (84.377A) (U.S. Department of Education) This grant has been named the SIP Academy grant in Texas by the state Title I Committee of Practitioners. R 359 Shared Services Arrangements -- ESEA, Title I, Part A Improving Basic Programs ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. This program is authorized under P.L (84.389) (U.S. Department of Education) (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII). Note: This fund code is also used for ESEA Title I Part D, Subpart 2 LEA programs with locally operated correctional facilities and Title I School Improvement Program. R 360 Shared Services Arrangements -- Title I SIP Academy Grant ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement. Section 1003(g) of Title I of the NCLB Act authorizes funds to help TEA and LEAs address the needs of campuses in improvement, corrective action, and restructuring in order to improve student achievement. In conjunction with the Title I School Improvement Program funds under section 1003(a), SIP Academy grants are to be used to leverage change and improve technical assistance under sections 1116 and 1117 of Title I, Part A through TEA s and LEAs targeting activities Understanding the Budget Coding Process Page 92

94 towards measurable outcomes as required by USDE. Expected results from the use of these grants include improving student proficiency, increasing the number of campuses that make adequate yearly progress, and using data to inform decisions and create a system of continuous feedback and improvement. The School Improvement Fund, appropriated by Congress for the first time for , is authorized under Title I Section 1003(g) of the No Child Left Behind Act, P.L (84.388) (U.S. Department of Education) This grant has been named the SIP Academy grant in Texas by the state Title I Committee of Practitioners. (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII). R 361 Shared Services Arrangements -- Title II, Part D, Subpart 1 Enhancing Education through Technology ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for the implementation and support of a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement (P.L , Title II, Part D, Subpart 1) (84.386) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. R 364 Shared Services Arrangements -- IDEA - Part B, Formula ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) subgrants. (84.391) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) R 365 Shared Services Arrangements -- IDEA - Part B, Preschool ARRA (Stimulus) (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for preschool children with disabilities. This grant is funded by P.L (84.392) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) R 366 Shared Services Arrangements -- ARRA of 2009, Title XIV, State Fiscal Stabilization Fund (Effective fiscal year 2008/2009) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to improve basic programs authorized by the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act of 2001; the Individuals with Disabilities Education Act (IDEA); the Adult and Family Literacy Act; the Carl D. Perkins and Technical Education Act of 2006, or for the modernization, renovation, or repair of public school facilities, including modernization, renovation, and repairs that are consistent with a recognized green building rating system. (84.394) This grant is funded by the American Recovery and Reinvestment Act (ARRA) of 2009, Title XIV. R 367 Shared Services Arrangements -- ESEA, Title X, Part C Education for the Homeless Children and Youth ARRA (Stimulus) (Effective fiscal year 2008/2009) Understanding the Budget Coding Process Page 93

95 This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted for a variety of staff development and supplemental services, including in-service training, counseling, psychological services and tutoring. This grant is funded by P.L , McKinney-Vento Homeless Education Assistance Improvement of 2001 as amended by NCLB Act of 2001, Title X, Part C. (84.387) (U.S. Department of Education). (American Recovery and Reinvestment Act (ARRA) of 2009, Title VIII) Federally Funded Shared Services Arrangements - Locally Defined (Convert to Fund 379 for PEIMS) These fund classifications are used, at the option of the fiscal agent of a shared services arrangement to account, on a project basis, for federally funded shared services arrangements not specifically defined elsewhere. For PEIMS reporting, these accounts are converted to Fund 379. R 379 Federally Funded Shared Services Arrangements This fund classification is to be used by the fiscal agent of a shared services arrangement to account for federally funded shared services arrangements not listed elsewhere. Any locally defined codes that are used at the local option are to be converted to Fund 379 for PEIMS reporting. 380 SPECIAL REVENUE FUNDS (STATE PROGRAMS) State programs that are used by school districts and education service centers not acting as a fiscal agent for a shared services arrangement are designated by Fund Codes 381 through 429. This includes any funds sent by the fiscal agent to the member school district for use by that school district. R 381 Adult Basic Education (ABE) - State This fund classification is to be used to account, on a project basis, for funds granted to provide or support programs for adult education and literacy services to adults 16 and above, who do not have a high school diploma and are out of school. Funds can be used for same purposes as federal adult education funds. R 382 Temporary Assistance for Needy Families (TANF) - State This fund classification is to be used to account, on a project basis, for funds granted to provide education services to undereducated adult recipients of cash assistance under Temporary Assistance for Needy Families (TANF). Recipients of benefits are required to participate in adult basic education or job training programs as a condition of eligibility. Educational services include basic educational skills (reading, writing, speaking and mathematics), English as Second Language instruction and secondary level competencies for acquisition of a high school diploma or its equivalent. Funded under TEC R 383 Professional Staff Development This fund classification is to be used to account, on a project basis, for funds used to provide preservice and staff development training in technology and innovative teaching practices for teachers and administrators. Public schools and ESCs may serve as fiscal agents for the establishment of a center for professional development (funded under TEC ) under the direction of an institution of higher education or may receive funds directly to provide training and staff development in technology and innovative teaching practices. R 384 Texas After School Initiative This fund classification is to be used to account, on a project basis, for funds granted to implement quality after-school programs serving students of middle school age. Understanding the Budget Coding Process Page 94

96 R 385 State Supplemental Visually Impaired (SSVI) This fund classification is to be used to account for State Supplemental Visually Impaired funds. This fund is to be used by single school districts, on a project basis, to account for any of these funds received from the ESC or district fiscal agent of a shared services arrangement. R 386 Regional Day School for the Deaf This fund classification is to be used to account, on a project basis, for funds allocated for staff and activities of the Regional Day School Program for the Deaf (RDSPD). These funds are not to be used to pay salaries of teachers with a teaching assignment other than deaf students in the RDSPD. State deaf funds should not be used to pay the salary of teachers of American Sign Language as a foreign language at the junior high or high school level, as this is a course for regular education credit. R 387 Quality Work Force Planning - State This fund classification is to be used to account, on a project basis, for funds for the benefit of a quality work force planning committee. R 388 Innovative Education Grants This fund classification is to be used to account, on a project basis, for grants awarded to campuses for innovative programs. These grants are funded by the Public Education Development Fund. R 389 Master Mathematics Teacher This fund classification is to be used to account, on a project basis, for stipends to school districts with Master Mathematics teachers who are certified according to the provisions in TEC R 390 Early Childhood Limited English Proficient (LEP) Summer Program This fund classification is to be used to account, on a project basis, for funds for summer school programs for LEP students only if a bilingual program is part of the standard curriculum. Monies may be used to fund both required summer school and voluntary summer school for LEP students. (TEC ) R 391 Year Round Schools Incentive This fund classification is to be used to account, on a project basis, for noncompetitive awards for year round schools. R 392 Non-educational Community-Based Support This fund classification is to be used to account, on a project basis, for the provision of noneducational community-based support services to students with disabilities who would remain or have to be placed in residential facilities for educational reasons without the provision of these services. The support services may include transportation, respite for the parents, case management, social work, in-home family support and other items. (TEC ) R 393 Texas Successful Schools Program This fund classification is to be used to account, on a project basis, for grant monies applied for by school districts after being notified by TEA of their eligibility based on Academic Excellence Indicator System (AEIS) criteria. (TEC ) Understanding the Budget Coding Process Page 95

97 R 394 Life Skills Program This fund classification is to be used to account, on a project basis, for funds granted to provide pregnant and parenting students the services needed to keep them in school until completion. (TEC ) R 395 Comprehensive Developmental Guidance Program on Elementary Campuses for Students in At-Risk Situations Program This fund classification is to be used to account, on a project basis, for funds granted for the planning, implementation and evaluation of comprehensive, developmental guidance and counseling programs on elementary school campuses with high concentrations of students in at-risk situations. The objectives of this project are to: Provide appropriate counseling and guidance for the changing social, emotional and academic needs of students Provide direct services to students to help them manage academic and social needs Support the efforts of teachers and parents in promoting the students self-esteem, academic readiness, social and interpersonal sensitivity and skills and awareness of academic and future career opportunities. (TEC ) R 396 Communities in Schools This fund classification is to be used to account, on a project basis, for funds granted for an in-school multi-disciplinary approach to decreasing the dropout rate in the school district by increasing each participant s chance of being successful in school. R 397 Advanced Placement Incentives This fund classification is to be used to account, on a project basis, for funds awarded to school districts under the Texas Advanced Placement Award Incentive Program, Chapter 28, Subchapter C, TEC. R 398 Children s Trust Fund of Texas This fund classification is to be used to account, on a project basis, for funds granted by the private agency, Children s Trust Fund of Texas. This agency encourages community support and the use of volunteers within the program. R 399 Investment Capital Funds/Campus Deregulation and Restructuring to Improve Student Achievement This fund classification is to be used to account, on a project basis, for funds to help individual public school campuses implement practices and procedures consistent with school deregulation and school restructuring to improve student achievement and increase parental involvement in the schools through staff development and training under the Investment Capital Funds. (TEC 7.024) R 400 School Health (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of comprehensive school health services to schools. Understanding the Budget Coding Process Page 96

98 R 401 State-Funded Optional Extended-Year Program This fund classification is to be used to account, on a project basis, for funds received for extendedyear programs funded under TEC. R 402 Texas Ready to Read Program This fund classification is to be used to account, on a project basis, for funds granted to provide preschool programs to provide scientific, research-based, pre-reading instruction, with the goal of improving pre-reading skills of three- and four-year old students. R 403 Certification (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of regional certification of officers. R 404 Student Success Initiative This fund classification is to be used to account, on a project basis, for funds granted for teacher training and allocations to schools to implement scientific, research-based programs for students who have been identified as unlikely to achieve the third grade TAKS reading standard by the end of the third grade. R 405 Gifted and Talented (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of support for school district efforts in the area of gifted and talented education. R 406 Teacher Recruitment (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of teacher recruitment. R 407 Bilingual Education (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of support for school district efforts in the area of bilingual education/esl. R 408 Technology (Education Service Centers Only) This fund classification is to be used to account, on a project basis, for funds to operate a program of support for school district efforts in the area of technology. R 409 High School Completion and Success/Texas High School Project This fund classification is to be used to account, on a project basis, for funds granted for schools to implement programs to support the improvement of high school graduation rates and post-secondary readiness. R 410 State Textbook Fund This fund classification is to be used to account, on a project basis, for funds awarded to school districts under the textbook allotment (see 411 Technology Allotment). (TEC Chapter 31, Subchapter B) Understanding the Budget Coding Process Page 97

99 R 411 Technology Allotment This fund classification is to be used to account, on a project basis, for funds awarded to school districts to purchase technological software or equipment that contributes to student learning, or to pay for training for educational personnel involved in the use of these materials. (TEC Chapter 32, Subchapter A) R 412 Public School Child Care Services This fund classification is to be used to account, on a project basis, for funds awarded to school districts for child care service for school-age children. (TEC ) R 413 Telecommunication Infrastructure Fund This fund classification is to be used to account, on a project basis, for funds awarded by the Telecommunication Infrastructure Board. R 414 Texas Reading Initiative/Texas Reading, Math and Science Initiative This fund classification is to be used to account, on a project basis, for funds granted to improve student achievement in reading, math, and science through the provision of materials, professional development, student instructional programs, and other related activities. R 415 Kindergarten and Prekindergarten Grants This fund classification is to be used to account, on a project basis, for funds granted to implement or expand kindergarten or prekindergarten programs not required under TEC R 416 State Head Start This fund classification is to be used to account, on a project basis, for funds granted to provide an educational component to federal Head Start programs or similar government-funded early childhood care and education programs. R 417 Educational Technology (Ed Tech) Pilot This fund classification is to be used to account, on a project basis, for funds granted to design, implement and administer pilot programs that explore the impact of delivering curriculum content via various technologies. TEC R 418 Active Employee Health Insurance Coverage or Supplemental Compensation (Deleted Effective August 31, 2007) This fund classification must be used to account for revenues that are legally restricted to the TRS supplemental compensation under Article , Insurance Code, and the expenditure of the TRS supplemental compensation. The payment of the TRS supplemental compensation amount to an eligible employee is not reported by the district to the TRS in the covered aggregate annual compensation amount for the employee that is being reported for retirement benefit contribution purposes. If at the end of the fiscal year, funds received are less than the TRS supplemental compensation amount expended, then an entry will be recorded to due from state. If at the end of the fiscal year, funds received are more than the TRS supplemental compensation amount expended, then an entry will be recorded to due to state. The fund balance of this fund is zero at the end of the district s fiscal year. The district is responsible for employer-paid payroll taxes that are attributed to the TRS supplemental compensation amount, including Medicare, Unemployment Compensation, and Understanding the Budget Coding Process Page 98

100 Workers Compensation, and in some instances, Social Security (in accordance with the district s agreement with the federal government to participate as an entity in the Social Security program for all or certain classes of eligible employees). All employer-paid payroll taxes expended from this fund must be reimbursed from other funds, including the General Fund, other Special Revenue Funds (within the designated purpose projects budgetary authority and if payroll-related costs are included in allowable cost provisions) and other funds, as applicable. See Appendix 7 for accounting entries for reimbursing fund code 418 under interfund transactions. As a second option for situations wherein accounting systems do not efficiently facilitate a direct charge to other funds for the employer-paid payroll taxes attributed to the TRS supplemental compensation, the district is to record an Operating Transfer Out (object code 8911) in the General Fund (or other appropriate fund) and record an Operating Transfer In (object code 7915) under fund code 418 for the full amount of employer-paid payroll taxes recorded as an expenditure in fund code 418. R 419 Head Start-Ready to Read/Early Childhood School Readiness This fund classification is to be used to account, on a project basis, for funds granted to preschool programs to provide scientific, research-based, pre-reading instruction for three-and four-year old children. 420 Reserved for Future State Definition This classification is reserved for future state designation and is not to be used by the school district. R 421 Master Reading Teacher This fund classification is to be used to account, on a project basis, for stipends to school districts with Master Reading teachers who are certified according to the provisions in TEC R 422 Matching Funds for Library Purchases This fund classification is to be used to account, on a project basis, for matching funds received by the district for expenditures for books and other school library materials that are catalogued and circulated from a central source in each school building. The Texas Education Agency provides a 30% match for each dollar expended, not to exceed one dollar expended per student enrolled, in each year of the biennium, to be used for the purchase of library books and other library materials. R /09) Limited English Proficient (LEP) Student Success Initiative (Effective fiscal year This fund classification is to be used to account, on a project basis, for funds granted to schools to provide intensive programs of instruction for limited English-proficient (LEP) students and teacher training resources specific to instruction of LEP students. [TEC (d) and (e)] R 424 School Leadership Pilot Program (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to develop and implement a school leadership pilot program for principals. [TEC ] R 425 Teacher Induction and Mentoring Program (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to schools that assign mentor teachers to classroom teachers who have less than two years of teaching experience. [TEC ] Understanding the Budget Coding Process Page 99

101 R 426 Texas Educator Excellence Award Grant Program (Effective fiscal year 2008/09) This fund classification is to be used to account, on a project basis, for funds granted to schools which have an approved campus incentive plan to award teachers and other school staff for improving student achievement. [TEC Chapter 21, Subchapter N, Awards for Student Achievement] 427 State Funded Special Revenue Funds - Locally Defined (Convert to Fund 429 for PEIMS) This fund classification is to be used to account, on a project basis, for funds that are received from the state that are not listed elsewhere. For PEIMS reporting, this fund converts to Fund 429. R 428 budget) High School Allotment (Effective fiscal year 2007/08 for actual; 2006/07 for This fund classification is to be used to account for the $275 per high school student to prepare students to go on to higher education, encourage students to take advanced academic course work, increase the rigor of academic course work, align secondary and postsecondary curriculum and support promising high school completion and success initiatives in grades 6 through 12. If the district meets certain college readiness and completion rate standards, there are less restrictions on how the funds are spent see TEC This amount is not paid separately, but is combined with other Foundation School Program funds. The breakdown of the amount is provided on the Summary of Finance for journal entry purposes. See the High School Allotment section of the HB1 implementation page for general information and a link to TAC 61 for rules on high school allotment. This fund may be used through fiscal year 2009/10 to record any remaining fund balance at the end of fiscal year 2008/09; however, after that point it should be coded to fund 199 and program intent code 31 to align with the movement to Tier I funding beginning with fiscal year R 429 State Funded Special Revenue Funds State funded special revenue funds not listed above are to be accounted for in this fund. Any locally defined codes that are used at the local option are to be converted to fund 429 for PEIMS reporting. 430 SHARED SERVICES ARRANGEMENTS - STATE/LOCAL FUNDED The special revenue funds listed below (Fund Codes 431 through 459) are used to account for state/local funds held by a fiscal agent school district or regional education service center that either (1) provides and pays for all services to member districts; (2) provides and pays for some services to member districts and sends a portion of the grant to each member district to expend; (3) receives funds from member districts to expend on shared personnel, etc.; or, (4) sends all of the grant to member districts to expend. Amounts sent by the fiscal agent to shared services arrangement member school districts are reported by those school districts as revenues and expenditures of the Special Revenue Fund in the appropriate fund (Fund Codes 381 through 429). Federally funded shared services arrangements are accounted for in the same manner as grants in the Special Revenue Fund. At the end of each fiscal year, the fiscal agent is responsible for submitting financial data, by member district, through the Public Education Information Management System (PEIMS) in a special record for shared services arrangements. R 431 (Ed Tech) Pilot Shared Services Arrangements - Adult Education - State / Educational Technology This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide or support programs for adult education and literacy Understanding the Budget Coding Process Page 100

102 services to adults age 16 and above who do not have a high school diploma and are out of school. Funds can be used for same purposes as federal adult education funds. R 432 Shared Services Arrangements - Temporary Assistance for Needy Families (TANF) - State, TEC This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to provide education services to undereducated adult recipients of cash assistance under Temporary Assistance for Needy Families (TANF). Recipients of benefits are required to participate in adult basic education or job training programs as a condition of eligibility. Educational services include basic educational skills (reading, writing, speaking and mathematics), English as a Second Language instruction and secondary level competencies for acquisition of a high school diploma or its equivalent. Funded under TEC R 433 Shared Services Arrangements - Professional Staff Development This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds used to provide preservice and staff development training in technology and innovative teaching practices for teachers and administrators. Public schools and ESCs may serve as fiscal agents for the establishment of a center for professional development (funded under TEC ) under the direction of an institution of higher education or may receive funds directly to provide training and staff development in technology and innovative teaching practices. R 434 Shared Services Arrangements - State Supplemental Visually Impaired (SSVI) This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for State Supplemental Visually Impaired (SSVI) funds. R 435 Shared Services Arrangements - Regional Day School for the Deaf This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis for funds allocated for staff and activities of the Regional Day School Program for the Deaf (RDSPD). These funds are not to be used to pay salaries of teachers with a teaching assignment other than deaf students in the RDSPD. State deaf funds should not be used to pay the salary of teachers of American Sign Language as a foreign language at the junior high or high school level, as this is a course for regular education credit. R 436 Shared Services Arrangements - Quality Work Force Planning - State This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds for the benefit of a quality work force planning committee. R 437 Shared Services Arrangements - Special Education This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds for special education, other than regional day school for the deaf and State Supplemental Visually Impaired (SSVI). R 438 Shared Services Arrangements - Public School Child Care Services This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis for funds awarded to school districts for child care service for school-age children. (TEC ) Understanding the Budget Coding Process Page 101

103 R 439 Shared Services Arrangements - Texas Reading Initiative/Texas Reading, Math and Science Initiative This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds awarded to school districts for the implementation of scientific researchbased programs, including the purchase of instructional or diagnostic reading materials, instructional staff, and professional staff development of educators. R 440 Shared Services Arrangements - Telecommunication Infrastructure Fund This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds awarded by the Telecommunication Infrastructure Board. R 441 Readiness Shared Services Arrangements Head Start-Ready to Read/Early Childhood School This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to preschool programs to provide scientific, research-based, prereading instruction for three-and four-year old children. R 442 Initiative Shared Services Arrangements Limited English Proficient (LEP) Student Success This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a project basis, for funds granted to schools to provide intensive programs of instruction for limited English-proficient (LEP) students and teacher training resources specific to instruction of LEP students. [TEC (d) and (e)] Reserved For Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district State/Local Funded Shared Services Arrangements - Locally Defined (Convert to Fund 459 for PEIMS) These fund classifications are used, at the option of the school district, for state/local funded shared services arrangements not specifically defined elsewhere. For PEIMS reporting, these funds are to be converted to Fund 459. R 459 Shared Services Arrangements - State/Local Funded Educational Programs (includes local/state supplement to federal) State/local funded shared services arrangements not listed above are to be shown in this fund. Any locally defined codes that are used at the local option are to be converted to fund 459 for PEIMS reporting. 460 SPECIAL REVENUE FUNDS (LOCAL PROGRAMS) Fund Codes 461 through 499 are to be used to account for local programs such as campus activity funds or grants from local businesses or organizations that require that the funds be expended for a specific purpose. R 461 Campus Activity Funds (see Fund 865 for Student Activity Funds) This fund classification is to be used to account for transactions related to a principal s activity fund if the monies generated are not subject to recall by the school district s board of trustees into the Understanding the Budget Coding Process Page 102

104 General Fund. Gross revenues from sales are recorded in revenue object code The cost of goods sold is recorded in Function 36, using the appropriate expenditure object code Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Reserved for Future State Definition Permanent Funds These fund classifications are reserved for future state designation and are not to be used by the school district Permanent Funds - Locally Defined (Convert to Fund 499 for PEIMS) These fund classifications are used, at the option of the school district to classify permanent funds not defined elsewhere. For PEIMS reporting, these funds convert to Fund 479. R 479 Permanent Fund This fund classification is to be used to account for transactions related to resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting organization s programs (Permanent funds do not include private-purpose trust funds). This fund code (accounted for on a modified-accrual basis) is effective September 1, 2001, for certain transactions that were accounted for as nonexpendable trust funds on a full-accrual basis prior to implementation of GASB Statement 34 reporting standards, such as a legal trust benefiting the acquisition of library books from interest proceeds of an investment fund Locally Funded Special Revenue Funds - Locally Defined (Convert to Fund 499 for PEIMS) These fund classifications are used, at the option of the school district to classify locally funded special revenue funds such as grants by corporations to specific campuses not defined elsewhere. For PEIMS reporting, these funds convert to Fund 499. R 499 Locally Funded Special Revenue Funds Locally funded special revenue funds not listed above are to be accounted for in this fund (effective September 1, 2001, this fund classification is also to be used for transactions that were accounted for as expendable trust funds prior to implementation of GASB Statement 34 reporting standards). Any locally defined codes that are used at the local option are to be converted to Fund 499 for PEIMS reporting. 500 DEBT SERVICE FUNDS A debt service fund is a governmental fund, with budgetary control, that must be used to account for general long-term debt principal and interest for debt issues and other long-term debts for which a tax has been dedicated. A separate bank account must be kept for this fund. Principal and interest payments for operating indebtedness including warrants, notes, and short-term lease-purchase agreements, are to be made from the fund for which the debt was incurred. This fund utilizes the modified accrual basis of accounting Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. Understanding the Budget Coding Process Page 103

105 Debt Service Funds - Locally Defined (Convert to Fund 599 for PEIMS) These fund classifications are used, at the option of the school district, to account for specific debt services. For PEIMS reporting, these accounts are converted to Fund 599. R 599 Debt Service Funds This fund classification is used to combine all debt service funds for reporting. School districts are encouraged to use locally defined debt service funds (Fund Codes ) to provide separate accountability for each type or issue of debt and convert these accounts to Fund 599 for PEIMS reporting. This fund classification is also used to record transactions involving the FSP instructional facilities allotment for bonded indebtedness (voter approved debt) related purposes (Fund Code 199, General Fund, is used to record transactions involving the instructional facilities allotment for leasepurchase related purposes). 600 CAPITAL PROJECTS FUNDS A capital projects fund is a governmental fund that must be used to account, on a project basis, for projects financed by the proceeds from bond issues, or for capital projects otherwise mandated to be accounted for in this fund. The capital projects fund utilizes the modified accrual basis of accounting Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Capital Projects Funds - Locally Defined (Convert to Fund 699 for PEIMS) These fund classifications are used, at the option of the school district, to classify capital projects on a project-by-project basis. For PEIMS reporting, these accounts are converted to Fund 699. R 699 Capital Projects Funds This fund classification is used to combine all capital projects funds for reporting. It is recommended that each capital project be recorded in a locally defined fund (Fund Codes 616 through 698) and converted to Fund 699 for PEIMS reporting PROPRIETARY FUND TYPES These types of funds are used to account for a school district s on-going organizations and activities where net income and capital maintenance are measured. All related assets, liabilities, equities, revenues, expenses, non-operating revenues and expenses, and transfers are accounted for through the fund affected. Generally accepted accounting principles that apply to similar businesses in the private sector are applicable to proprietary type funds, as net income and financial position are to be determined. These funds utilize the accrual basis of accounting. There are two proprietary fund types, enterprise funds and internal service funds. A budget is not required to be approved by the school district s Board of Trustees for proprietary fund types except for a child nutrition program accounted for under Fund 701. Fund 701 is the only proprietary fund type to be reported to the state through PEIMS ENTERPRISE FUNDS An enterprise fund is a proprietary fund type accounted for on the accrual basis and not required to be budgeted. The exception is for child nutrition operations accounted for in an enterprise fund in Understanding the Budget Coding Process Page 104

106 accordance with generally accepted accounting principles for which a budget is to be submitted to the state through PEIMS. Generally accepted accounting principles of the private sector are applicable, as financial position, results of operations and cash flows are to be determined. Expenses of an enterprise operation, including depreciation, are generally intended to be financed or recovered primarily through user charges rather than from government grants or subsidies. An example of an operation to be accounted for in the Enterprise Fund is a school district-owned concession stand that serves the general public at school sponsored events, and the primary intent of operations is to realize a profit as a result of sales. Fund Codes are used to account for enterprise funds. R 701 Enterprise Fund - National School Breakfast and Lunch Program (Report Budget and Actual Expenditures through PEIMS) This fund classification is to be used to account for budgeted food service operations. This fund is used when a school district intends for the food service operations to be financed from the NSLP program and user charges, rather than from general fund subsidies. Summer feeding programs funded by the Department of Human Services (DHS) are Special Revenue funds and should be accounted for in Fund 242. (10.553, breakfast; , lunch) Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Enterprise Funds - Locally Defined (Not Reported to PEIMS Convert to 749 for PEIMS Payroll Reporting Only) These fund classifications are used, at the option of the school district, to account for enterprise funds not defined elsewhere. 749 Enterprise Funds (Only Reported to Payroll Record in PEIMS) This fund classification is used to classify enterprise funds not defined elsewhere INTERNAL SERVICE FUNDS Internal service funds are a proprietary fund accounted for on the accrual basis. No budget is required for internal service funds. These funds are not required to be reported in data submitted through PEIMS to TEA except the payroll data. Internal service funds apply the same generally accepted accounting principles as the Enterprise Fund. This fund type may be used to account for the financing of goods or services provided by one organizational unit of the school district to other organizational units of the school district, or to other local education agencies or governmental units, on a cost reimbursement basis. An example of an internal service fund is a school district-operated print shop. School districts may, at their option, utilize local detail codes to further account for internal services. According to Governmental Accounting Standards Board Statement No. 10, public entity risk pools are required to be accounted for in the Internal Service Fund. A public entity risk pool is a shared services arrangement group of governmental entities joined together to finance an exposure, liability, or risk, such as employee health care, general liability, unemployment compensation and workers compensation. Fund Codes 751 through 799 are used to account for internal service funds. Understanding the Budget Coding Process Page 105

107 R 751 Transportation (Not Reported to PEIMS) This fund classification is used to account for transactions related to transportation services provided to other organizational units of the school district or to other school districts or governmental units on a cost-reimbursement basis. (This fund is used at the option of the school district to facilitate allocation of these costs to other accounts.) R 752 Print Shop (Not Reported to PEIMS) This fund classification is used to account for transactions related to print shop services provided to other organizational units of the school district or to other school districts or governmental units on a cost-reimbursement basis. (This fund is used at the option of the school district to facilitate allocation of these costs to other accounts.) R 753 Insurance (Not Reported to PEIMS) This fund classification is used to account for transactions related to self-insurance activities of the school district. (This fund is used at the option of the school district to facilitate allocation of these costs to other accounts.) School districts are to use distinct locally-defined numbers where necessary to maintain separate accountability for each self-insurance program. R 754 Computer Operations (Not Reported to PEIMS) This fund classification is used to account for transactions related to computer services provided to other organizational units of the school district or to other school districts or governmental units on a cost-reimbursement basis. (This fund is used at the option of the school district to facilitate allocation of these costs to other accounts.) R 755 Public Entity Risk Pool (Not Reported to PEIMS) This fund classification is used to account for transactions related to a public entity risk pool. Public entity risk pools are required to be accounted for in the Internal Service Fund. A public entity risk pool is a shared services arrangement group of governmental entities joined together to finance an exposure, liability, or risk, such as employee health care, general liability, unemployment compensation and workers compensation. If a school district is fiscal agent for more than one type of risk pool, locally defined funds may be used to provide appropriate accounting Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Internal Service Funds - Locally Defined (Not Reported to PEIMS) These fund classifications are used, at the option of the school district, to classify internal service funds not defined elsewhere. 799 Internal Service Funds (Not Reported to PEIMS) This fund is used to account for internal funds not specified elsewhere FIDUCIARY FUND TYPES And Similar Component Units This group of funds is used to account for assets held by a school district in a trustee capacity, or as an agent for individuals, private organizations, and other governmental units. This fund type consists of pension trust funds, investment trust funds, private-purpose trust funds, and agency funds. It Understanding the Budget Coding Process Page 106

108 should be noted that substantially all Texas school districts provide benefits through the Teacher Retirement System of Texas and do not provide benefits through a local pension trust fund. 800 TRUST FUNDS These fiduciary funds are accounted for on the economic resources measurement focus and the accrual basis of accounting except for the recognition of certain liabilities of defined benefit pension plans and certain postemployment healthcare plans (refer to GASB 25 and 26 for guidance on recognition of these liabilities). Trust funds are not to be reported through PEIMS. Fund Codes 801 through 829 are used to account for private-purpose trust funds. 810 Private-purpose Trust Funds - Locally Defined (Not Reported to PEIMS) These fiduciary funds are accounted for on the economic resources measurement focus and the accrual basis of accounting. Reporting activities focus on net assets and changes in net assets. Resources accounted for in this fund type include scholarship funds that are received by a school that are to be awarded to current and former students for post-secondary education purposes. Privatepurpose trust funds are not reported through PEIMS. Fund Codes 801 through 829 are used to account for private purpose trust funds Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Private-purpose Trust Funds - Locally Defined (Not Reported to PEIMS) These fund classifications are used to account for locally defined private-purpose trust funds. 829 Private-purpose Trust Funds (Not Reported to PEIMS) This fund classification is used to account for private-purpose trust funds not defined elsewhere. 830 Investment TRUST FUNDS These fiduciary funds are accounted for on the economic resources measurement focus and the accrual basis of accounting. Reporting activities focus on net assets and changes in net assets. Investment trust funds are not reported through PEIMS. Fund Codes 831 through 849 are used to account for investment trust funds Reserved for Future State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Investment Trust Funds - Locally Defined (Not Reported to PEIMS) These fund classifications are used to account for locally defined investment trust funds. 849 Investment Trust Funds (Not Reported to PEIMS) This fund classification is used to account for investment trust funds not defined elsewhere. 850 PENSION and Other Employee Benefit TRUST FUNDS Understanding the Budget Coding Process Page 107

109 These funds are used to account for local pension and other employee benefit funds that are provided by a school district in lieu of or in addition to the Teacher Retirement System of Texas. Reporting activities focus on net assets and changes in net assets. Funds 851 through 859 are used to account for Pension And Other Employee Benefit Trust Funds Pension and Other Employee Benefit Trust Funds - Locally Defined (Not Reported to PEIMS) These fund classifications are to be used for locally defined pension And Other Employee Benefit trust funds. 859 Pension and Other Employee Benefit Trust Funds (Not Reported to PEIMS) This fund classification is used to account for pension and other employee benefit funds not specified elsewhere. 860 AGENCY FUNDS These funds are accounted for on the economic resources measurement focus and the accrual basis of accounting. These funds are held in a custodial capacity by a school district, and they consist of funds that are the property of students or others. Agency funds do not involve measurement of results of operations, and they have no fund equity, because assets are equal to liabilities. Examples of agency funds include class funds that are the property of the students. Locally raised revenues used for general operating purposes, such as certain principal s activity accounts, are not agency funds, and are to be budgeted and accounted for in the Special Revenue Fund, or in some instances, in the General Fund. Furthermore, deferred compensation funds are to be accounted for in the agency fund if the district serves as trustee of the plan. The agency funds are not to be reported through PEIMS. Fund Codes 861 through 899 are used to account for agency funds. R 861 Agency Fund for Tax Collections (Not Reported to PEIMS) This fund classification is used by a school district to account, on the economic resources measurement focus and the accrual basis, for taxes that are collected on behalf of another taxing unit, including Consolidated Taxing Districts. These funds are held in a custodial capacity by the collecting school district and may not be commingled with funds of the collecting school district. R 862 Agency Fund for Textbook Waiver Refunds (Not Reported to PEIMS) This fund classification is used as a clearing account for refunds received from the Texas Education Agency (TEA) due to waivers granted for textbooks. 863 Reserved for State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. This fund code may continue to be used for payroll clearing account activities; however, these activities must be eliminated for reporting purposes. 864 Reserved for State Definition These fund classifications are reserved for future state designation and are not to be used by the school district. This fund code may continue to be used for accounts payable clearing account activities; however, these activities must be eliminated for reporting purposes. Understanding the Budget Coding Process Page 108

110 R 865 Student Activity Account (Not Reported to PEIMS) (See Fund 461 for Campus Activity Funds) This fund classification is used as an agency account for student club funds or class funds Reserved for State Definition These fund classifications are reserved for future state designation and are not to be used by the school district Locally Defined Agency Funds (Not Reported to PEIMS) These fund classifications are to be used for locally defined agency funds not listed above. 899 Agency Funds (Not Reported to PEIMS) This fund classification is used to account for agency funds not specified elsewhere. 900 GENERAL CAPITAL ASSETS AND LONG-TERM DEBT The purpose of these account codes is to record general capital assets and long-term debt involving governmental activities. See special instructions in Section 1.7 of the FAR concerning accounting and reporting requirements involving general capital assets and long-term debt relating to governmental activities, in accordance with GASB Statement No. 34. R 901 General Capital Assets (Not Reported to PEIMS) This code is used to account under an accrual basis of accounting for general capital assets not recorded in the Proprietary Fund Types or fiduciary funds. This account code is for specific pieces of property such as equipment, land and building as well as all associated costs. See special instructions in Section 1.7 of the FAR concerning accounting and reporting requirements involving general capital assets and long-term debt relating to governmental activities, in accordance with GASB Statement No. 34. R 902 Long-Term Debt (Not Reported to PEIMS) This code is used to account for debts of a non-current nature under an accrual basis of accounting. Long-term debts of Proprietary Fund types and fiduciary funds are accounted for through those fund types and are not included in this account code. See special instructions in Section 1.7 of the FAR concerning accounting and reporting requirements involving capital assets and long-term debt relating to governmental activities, in accordance with GASB Statement No. 34. Understanding the Budget Coding Process Page 109

111 B. HISD FUND CODE The following table provides HISD Fund Code definitions. HISD Fund Codes Category/Description Activity Funds, Enterprise Funds, Internal Services, Revenue, Scholarship, Special Revenue 101 Campus PUA RAS Funds 102 Other Campus PUA Funds 201 Special Education, Centrally Controlled 202 Newcomer Program 203 Tuition-Based Program 204 Intervention Funds, Centrally Controlled 205 Special Allocations, Centrally Controlled Department Funds District-Wide Funds, Treasury Funds C. HISD INITIATIVE The HISD Initiative does not have unique meaning. It is used to further classify the specific fund types that are available for use in the OneSource system. EXAMPLES: Waltrip High School is purchasing testing materials for their Science labs from their State HS Allotment budget. The fund for the State HS Allotment is below. TEA HISD HISD FUND FUND INITIATIVE The Budgeting Department is purchasing general supplies for their office. The fund for Department Budgets is below. TEA HISD HISD FUND FUND INITIATIVE Understanding the Budget Coding Process Page 110

112 G/L ACCOUNT SECTION The G/L Account/Commitment Item/Cost Element is comprised of ten digits as well. It consists of the TEA Object, HISD Sub-Object and HISD Growth. This fund structure represents a hierarchal logic that addresses both compliance with TEA and fund definition for use by the district. The TEA Object identifies the product/service that corresponds to TEA s object code directory. The HISD Sub- Object provides further classification for the product/service. HISD Growth provides even further classification for the product/service. The HISD Sub-Object and HISD Growth give the district the flexibility required to define the G/L Accounts. A. OBJECT CODING The OBJECT identifies the nature of an account, transaction, or source (i.e., what will be purchased). Detailed Object Codes are listed below. There are six major Objects of expenditure: Series Expenditure 6100 Payroll Costs 6200 Purchased and Contracted Services 6300 Supplies and Materials 6400 Other Operating Expenses 6500 Debt Service 6600 Capital Outlay Each of these Major Objects of expenditures are broken down into detailed objects as established by the state. All expenditures must be made at the detailed Object level, and the appropriations are also being made at the detailed level in order to provide the basis for "tracking" expenditures. 6100, 6200, etc. represents the major series for the type of expenditure and is not a valid account code in itself. Understanding the Budget Coding Process Page 111

113 B. DETAILED OBJECT CODES Payroll Costs (61xxxxxxxx) Ten Digits Object Code. Description Salaries or Wages for Substitute Teachers Salaries or Wages for Substitute Teachers-Long Term Salaries-Teachers Salaries Other Professionals Stipends-Teachers Stipends-Other Professionals Extra Pay-Teachers Extra Pay-Other Professionals Incentive/Bonus-Teachers Incentive/Bonus-Other Professionals Extra Duty Pay/Overtime-Support Personnel Salaried Extra Duty Pay/Overtime-Support Personnel Hourly Incentive/Bonus-Support Staff Salaries Or Wages For Substitute Support Personnel Salaries Or Wages For Support Personnel Hourly Pay Car Allowance Cell Phone Allowance Social Security Medicare Group Health and Life Insurance Workers' Compensation Teacher Retirement/TRS Care-On-Behalf Payments Unemployment Compensation Teacher Retirement/TRS Care Other Employee Benefits Money spent in 61xxxxxxxx accounts must be "tracked" in order to have sufficient money available before it is spent. Only objects , , for salaries do not need to be "tracked." These objects are used for contract salaries and funds cannot be transferred into or out of these objects. All substitute teacher compensation is to be paid by schools except for long-term illness. After the 10 th consecutive day of personal illness, the district assumes the costs. Use Function 13 and Object for substitute teachers when someone is sent for curriculum development training. Understanding the Budget Coding Process Page 112

114 Purchased and Contracted Services (62xxxxxxxx) Professional Services (used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. These professionals are required to be licensed or registered with the state. The services are delivered by an independent contractor (individual, entity or firm) that offers its services to the public Consulting Services (refer to the practice of helping districts to improve performance through analysis of existing problems and development of future plans) Used to classify all contracted services provided by the Education Service Centers Services - Data processing, Media, Special Education, and Vocational Education services; Staff Development, Curriculum Development, Drug Training, and Grant Writing Contracted Maintenance and Repair Telecommunications Charges (Func. 51 only) Building Rental Rentals/Operating Leases (including copiers, non-hisd buses, pagers, computers, furniture) Print Shop & Postage Athletics Buybacks (Func. 36, IA 91) Shared Services **Web-Base Software and Other Contracted Services (miscellaneous services not covered by above 62xx codes. Same as 6219 except service is not considered professional or highly specialized, i.e., keypunch services.) Supplies and Materials (63xxxxxxxx) (Includes equipment and furniture costing under $500 per item) Maintenance Supplies (housekeeping/custodial; use Function 51) Textbooks Other Reading Materials (drillbooks, magazines, books) Testing Materials Food Items (Food Services Only) General Supplies (Supplies that are not covered by above 63xx codes. Includes audio-visual, computer, awards, trophies, general items, and Non-Food Items such as napkins, plates, etc. Software and video programs are supply items up to $1,500 per item; then they are considered capital.) Marketing/Promotional Supplies There is no money maximum limit on supplies except for software or video programs. Supplies are coded to the appropriate 63xxxxxxxx account. Software or video programs become capital outlay when they cost $1,500 or more per item. Also remember, if a video is purchased for the Library and is catalogued and housed in the Library, the purchase is capital ( ) regardless of the cost. Understanding the Budget Coding Process Page 113

115 Other Operating Expenses (64xxxxxxxx) Out-of-District Employee Travel (includes registration fees and other reimbursable expenses) In-District Employee Travel (in-district mileage and parking fees) Travel & Subsistence Students Travel for non-employees Reclassified Transportation Expenditures/Expenses (In-District Bus Transportation) Dues (District memberships only; no individual ones) Miscellaneous Operating Expense Fees (non-travel) Refreshments/Food Field Trip Rates For School Year ( ) Service Min. Trip Fee - Monday thru Friday (4 hrs or less) Min. Trip Fee - Saturday (5 hrs or less) Additional Hours over Minimums* Cancellation Fee** Trip Changes (one change allowed at no cost) Rate $200/bus $250/bus $50/hour/bus $25/bus $25/bus *Additional hours will be charged in increments of ½ hour. **Cancellations received less than 48 hours prior to the scheduled departure cannot be ensured. If the driver shows to perform the trip, the campus will be subject to the normal minimum trip fee. Debt Services (65xxxxxxxx) Capital Lease Principal (Func. 71) Capital Lease Interest (Func. 71) Capital Outlay (66xxxxxxxx)--Equipment or furniture costing $500 or more per item and having a useful life of two years or more. Fund Code (schools) and Fund Code (departments) must be used for capital purchases, except where stated. Capital outlay funds also exist in regular programs Fund Code Please note there are now two threshold levels for capital. Building Improvements & Alterations and Fees. Generally use with Fund Code and Function Vehicles (more than $5,000 per item) Equipment costing $5,000 or more per item Understanding the Budget Coding Process Page 114

116 Technology Related Equipment costing $5,000 or more per item including audio-visual and copiers (Videos costing $1,500 or more are to be considered capital outlay) Furniture costing $5,000 or more per item Vehicles (less than $5,000 per item) Equipment costing less than $5, Technology Related Equipment costing less than $5,000 per item including audio-visual and copiers (Videos costing $1,500 or more are to be considered capital outlay) Furniture costing less than $5,000 per item Lease-Purchase (1 st year---func. 11) Library Books (and other catalogued items, such as: videos, films, filmstrips, audio programs, etc.) Capital outlay is considered equipment or furniture costing $500 or more per item and having a useful life of two years or more. Installation and shipping charges are to be included as part of the total cost of an item. All library book orders priced greater than $5,000 per unit are coded to capital. Library book orders priced less than $5,000 per unit are coded to "Other Reading Materials". Sets of classroom furniture are also considered capital items and are charged to Object if less than $5,000. Object is used if $5,000 or greater. However, if purchasing classroom furniture less than $500 per item, then Object must be used. Anchor pads must be purchased and installed when computers or televisions and/or VCRs costing more than $500 per item (capital outlay) are purchased. Anchor pads must also be used on equipment (televisions, VCRs, etc.) that are located in high-traffic areas, regardless of the price per item. If anchor pads are purchased at a later date and are less than $500 each, then they must be expensed to Object EXAMPLES: Waltrip High School is purchasing testing materials for their Science labs from their State HS Allotment budget. The commitment item is below. TEA HISD HISD OBJECT SUB-OBJECT GROWTH The Budgeting Department is purchasing general supplies for their office. The commitment item is below. TEA HISD HISD OBJECT SUB-OBJECT GROWTH Understanding the Budget Coding Process Page 115

117 COST CENTER/FUNDS CENTER The COST CENTER/FUNDS CENTER is comprised of ten digits. It addresses where the expenditure is taking place. It consists of the HISD Segment, HISD Group, TEA Org and HISD Sub- Org. The HISD Segment identifies the district s business/operations by major category. The HISD Group identifies the location type within the Cost Center/Fund Center. The TEA Org provides the TEA-approved identification number for the organization within the Cost Center/Fund Center. The HISD Sub-Org provides identification for department organizations within the district.. The ORGANIZATIONAL Unit (TEA Org + HISD Sub-Org) is designed to collect all costs within the major organizational units in the central offices and at the school level. It is then possible to immediately identify where the money has been appropriated. The Organizational Unit tells which School, Department, or Bureau the transaction is for. Organizational numbers for schools range from 001 to 396 & 451 to 499. All central office unit numbers range from 700 to 999. Below are the tables for HISD Segment and HISD Group. HISD Category/Description Segment 10 Governmental Activities 30 Internal Service Activities - General 31 Internal Services Print Shop 32 Internal Services Alternative Certification Program 33 Internal Services - Athletics 34 Internal Services - UIL 35 Internal Services Special Education Services 36 Internal Services Virtual Schools 37 Internal Services Health Insurance 38 Internal Services Workers Compensation 50 Enterprise Activities General Understanding the Budget Coding Process Page 116

118 51 Enterprise Activities Food Services 52 Enterprise Activities Business Development 53 Enterprise Activities Medicaid 54 Enterprise Activities The Marketplace 80 Fiduciary Activities 90 Treasury Activities HISD Category/Description Group 11 ECC/Pre-K Centers 12 Elementary Schools 13 Middle Schools 14 High Schools 15 Multi-Level Schools 16 External Charters Reserved for Future School Use 30 Human Resources 40 District Operations 50 Information Technology 60 Academics, Student Support, School Support, Major Projects 70 Finance 80 Communications, Office of Inspector General, Legal Services, General Administration, Chief of Staff 90 District Wide EXAMPLES: Waltrip High School is purchasing testing materials for their Science labs from their State HS Allotment budget. Their cost center is HISD HISD TEA HISD SEGMENT GROUP ORG SUB-ORG The Budgeting Department is purchasing general supplies for their office. Their cost center is HISD HISD TEA HISD SEGMENT GROUP ORG SUB-ORG Understanding the Budget Coding Process Page 117

119 FUNCTIONAL AREA The FUNCTIONAL AREA is comprised of sixteen digits. It addresses why the expenditure is being incurred. It consists of the Service, TEA Function, TEA PIC (Program Intent Code), Process, Sub-Process, Activity and Sub-Activity. The Service identifies the district s business/operations by major category. The TEA Function identifies the program area within the Cost Center/Fund Center. The TEA PIC indicates the intent of the expenditure or the student group that is being served. The HISD Process indicates the school s subject matter being addressed. For CFS and the Transportation Department, the HISD Process indicates the applied work order. The HISD Sub-Process, Activity, and Sub-Activity are reserved for future account code definitions to the Functional Area. A. SERVICES - This part indicates whether expenditure was on behalf of campus operations or on behalf of departmental operations. Reporting will be able to identify what is spent for schools and what is spent for departments. PS (Pupil Services) = Money spent for school (Campus only use PS) AD (Administrative Services) = Money spent for department (Departments can use PS or AD) B. FUNCTION represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students and provide health services. Each of these activities is a function. The R by a function indicates that the function is required for reporting purposes (PEIMS and/or Annual Financial and Compliance Report) if such funds are applicable to the school district. R 11 Instruction 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. 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. Understanding the Budget Coding Process Page 118

120 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 in-service 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. R 21 Instructional Leadership This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services. 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 R 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. 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.) R 33 Health Services This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services to students. This includes activities that provide students with appropriate medical, dental and nursing services. Understanding the Budget Coding Process Page 119

121 R 34 Student (Pupil) Transportation This function is used for expenditures/expenses that are incurred for transporting students to and from school. R 35 Food Services This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation. R 36 Extracurricular Activities This function is used for expenditures/expenses for school-sponsored activities outside of the school day. 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. R 41 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. R 51 Facilities Maintenance and Operations (New title effective September 1, 2005) This function is used for expenditures/expenses for activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured. This function is used to record expenditures/expenses for the maintenance and operation of the physical facilities and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services. 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 schoolsponsored events at another location. 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 of workflows, processes and requirements; coding, testing, debugging and documentation; systems integration; design of applications supporting information technology infrastructure; maintenance of programs; maintenance of networks; and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include student accounting, 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, servers and networked or standalone microcomputers that provide services to multiple functions are to be recorded here. Understanding the Budget Coding Process Page 120

122 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. R 71 Debt Service This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. Note principal for shortterm loans (one year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year. R 81 Facilities Acquisition and Construction This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions. C. PIC (PROGRAM INTENT CODE) identifies program intent. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served. The Texas Education Agency mandates that one of the major program codes be used to describe the type of program or students being served. Departments will insert a PIC of 99 as well as when using any budget structure if a PIC does not currently exist. The codes are explained in more detail below: 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. 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. R 22 Career and Technical 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. Understanding the Budget Coding Process Page 121

123 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. 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. 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. R 26 Non-disciplinary 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. R 28 Disciplinary Alternative Education Program DAEP Basic Services All costs incurred to provide the base line program (non-supplemental) services to students who are separated from the regular classroom to a disciplinary alternative education program. 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. 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. R 31 High School Allotment (effective fiscal year 2009/10) This program intent code is to be used to prepare students to go on to higher education, encourage students to take advanced academic course work, increase the rigor of academic course work, align Understanding the Budget Coding Process Page 122

124 secondary and postsecondary curriculum and support promising high school completion and success initiatives in grades 6 through 12. R 32 R 33 R 34 R 35 R 91 Prekindergarten - Regular Prekindergarten Special Education Prekindergarten Compensatory Education Prekindergarten Bilingual Education 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. 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. D. PROCESS identifies only one of the three items listed below: 1. Schools: Initiatives developed in school improvement plans 2. Facilities: Work orders created by Facilities Operations 3. Transportation: Capital purchased by Transportation Department Schools HISD Process Capital Description 000 Regular COL College/Career Preparations CUR Curriculum ELA English Language Arts FIA Fine Arts MAT Math RDG Reading SCI Science SAF Safety Understanding the Budget Coding Process Page 123

125 Facilities Only HISD Process Work Order Description AUX BCL BUR CAM CAS CAV COM CON CTA DOC DVR ELE ENV FAL FIX FEN FSI FUR GLS GND HKP HVA HZM ICM IRR KEY LOC PLB PLY PST ROF SHM SND SPK SSV STP STR TRE WLD HVAC Auxiliary Support Bells/Clocks Burglar Alarm CCTV Access Control Cable TV Communication Concrete Permits/Certificates DOC Controls Digital Video Recorder Central-Electrical Env Affairs-Inspect Fire Alarm Fire Extinguisher Fencing Fire Sprinkler Inspection Furniture Glass Grounds Housekeeping HVAC-Energy Conservation Hazardous Matl-Abate Intercom Sprinkler-Irrigation Keys Lock Repair Central-PLB-Helper Playground Pest Control Roofing Sheet Metal Sound Systems Fencing Site Services Striping Central-STR-Carp Tree Trimming Wielding Understanding the Budget Coding Process Page 124

126 Transportation Only HISD Process BOB BUS CAR FRK GEN GLF GST OVT RAD SUV TRK TRL VAN Capital Description Bobcat Equipment Bus Car Forklift Generator Set Golf Cart Gas Storage Tank Other Vehicle Type Radio Equipment SUV Truck Trailer Van E. SUB-PROCESS will be used as future growth digits. F. ACTVITY will be used as future growth digits. G. SUB-ACTVITY will be used as future growth digits. EXAMPLES: Waltrip High School is purchasing testing materials for their Science labs from their State HS Allotment budget. The functional area is below. HISD TEA TEA HISD HISD HISD HISD SERVICES FUNCTION PIC PROCESS SUB-PROCESS ACTIVITY SUB-ACTIVITY PS SCI The Budgeting Department is purchasing general supplies for their office. The functional area is below. HISD TEA TEA HISD HISD HISD HISD SERVICES FUNCTION PIC PROCESS SUB-PROCESS ACTIVITY SUB-ACTIVITY AD Understanding the Budget Coding Process Page 125

127 SCHOOL-BASED CODING FOR COMMONLY NEEDED ITEMS Understanding the Budget Coding Process Page 126

128 LISTING OF FREQUENTLY USED ITEMS The following list is by no means all inclusive of the most commonly used items at each campus, district office, or department. This list is merely provided as a tool in generating the exact account to use for certain purchases and to illustrate a logical pattern for determining how an item should be coded. If at any point, after checking this manual, you are uncertain about coding a particular item, please phone or your Budget Analyst for assistance. Understanding the Budget Coding Process Page 127

129 GENERAL OPERATING FUDNS POSSIBLE PROGRAM INTENT CODES FUNCTION 11 INSTRUCTION Substitute Teachers x x x x Day-to-Day Dedicated Stipends x x x x Extra Duty Pay Professional (contract) Teacher working beyond contract x x x x x x Lead teacher stipend x x x x x x Extra-duty pay-paraprofessional Teacher Assistants working beyond contract x x x x x x Subs for Support Personnel x x x Hourly Support & Professional Personnel (non-contract) Teacher Asst. Hrly lecturer Hrly teacher x x x x x x x x x x x x x x x x x x Contracted maintenance and repair (including maintenance agreements) of: Classroom furniture repair x x x x x x Classroom computers and printer repair x x x x x x Copier and duplicator repair x x x x x x Word Processor, laminator, thermafax repair x x x x x x Cameras, TV s VCR s, camcorders and any other A/V equipment repair x x x x x x Kiln repair x x x x x x Science lab equipment repair x x x x x x Telecommunications equipment used in any program x x x x x x Maintenance agreements for any of the above x x x x x x Typewriters x x x x x x Musical instruments x x P.E. equipment repair x x x x x x Rentals and Operating Leases Classroom computers and printer rental x x x x x x Copier and duplicator rental x x x x x x Cameras, TV s, VCR s, camcorders and any other A/V equipment rental x x x x x x Kiln rental x x x x x x P.E. and science lab equipment rental x x x x x x Telecommunications equipment, pagers x x x x x x Rentals/Leases Vehicles (includes non-hisd buses) x x x x x x Other Rentals/Leases for instructional services not mentioned above x x x x x x Printing and Print Shop x x x x x x x Miscellaneous Instructional Contracted Services Printing of materials for students x x x x x x Installation of Network/Wiring (Instructional) x x x x x x Software Support Agreements (Instructional) x x x x x x Web-Base Software (Instructional) x x x x x x Understanding the Budget Coding Process Page 128

130 FUNCTION 11 INSTRUCTION (continued) Textbooks (State adopted and supplemental) x x x x x x Other Reading Materials Classroom Subscriptions for student use (Scholastic, etc.) x x x x x x Dictionaries (English and bilingual) x x x x Reading Programs (SRA, etc.) x x x x Big Story Books x x x x x Instructional Kits (workbooks, booklets, masters, tapes, etc.) x x x x Spelling Bee booklets x Newspapers, magazines, & pamphlets (for student use) x x x x Reference books (housed in classroom) x x x x x x Any other reading material used in instructional program x x x x x x General Supplies Teacher Supply Reimbursement x Consumable teaching supplies (paper, pencils, pens, clips, etc. x x x x x x Kindergarten start-up supplies x x x x x Kindergarten game rugs (regardless of price) x x x x x Science lab supplies x x x x x Film and developing supplies x x x x x x Laminating and transparency film x x x x x x Masters / Toner x x x x x x Medals, trophies, certificates, ribbons (awards) x x x x x x Maps and globes x x x x Postage x x x x x x Equipment costing under $500 per item (classroom use) x x x x x x File cabinets, bookcases, desks, chairs, tables, carts x x x x x x Record players, TVs, tape recorders/players, projection screens/tables x x x x x x A/V supplies (filmstrips, VCR tapes, VIS-A-VIS pens, etc.) x x x x x x Computer supplies (software, ribbons, paper, diskettes) x x x x x x Anchor Pads x x x x x x Overhead projectors x x x x x x Calculators x x x x x x PE equipment x x Musical instruments x x x x x x Sheet music, records, and tapes x x x x x x Art supplies x x x x x x Study carrels x x x x x x Any other supply type item for classroom instruction x x x x x x Food needed for classroom instruction (science lab, home economics) x x x x x x Non-food items x x x x x x Understanding the Budget Coding Process Page 129

131 FUNCTION 11 INSTRUCTION (continued) Bus transportation HISD buses only (use PIC 91 if related to athletics) x x x x x x Dues (District memberships only; no individual ones) x x x x x x Miscellaneous operating expense Any item that s not under any of the other 64XX descriptions x x x x x x May be used as a holding account for funds until moved to a specific account. x Fees x x x x x x (The purchase of Texans, Rockets, Astros and Aeros tickets are NOT ALLOWED) Young Audiences Royalty fee for Broadway plays License to use/copy software Food STARR tutorials, etc. x x x Other equipment costing between $500 and $5,000 per item with 2 or more years of useful life. Refrigerators/microwaves, microscopes, kilns, and other science Lab equipment x x x x x x Maps and globes x x x x x x Laminator x x x x x x P.E. and playground equipment x x x x x x Button and lettering machines x x x x x x Musical instruments x x x x x x Stage drapes x x x x x x Technology equipment costing between $500 and $5,000 per item with 2 or more years of useful life. Copiers x x x x x x Computers x x x x x x Printers x x x x x x Typewriters x x x x x x Modems x x x x x x TV s, camcorders, cameras x x x x x x Overhead/slide projectors, transparency maker x x x x x x Duplicators x x x x x x Scantron machine x x x x x x Furniture costing between $500 and $5,000 per item with 2 or more years of useful life. Teacher desks x x x x x x File cabinets x x x x x x Choral risers x x x x x x Other classroom furniture x x x x x x Understanding the Budget Coding Process Page 130

132 FUNCTION 12 INSTRUCTIONAL RESOURCES AND MEDIA SERVICES PIC 11 = FOR REGULAR PROGRAMS PIC Contracted maintenance and repair (including maintenance agreements) of: Furniture Computers, printers Copiers Word Processors A/V equipment Telecommunications equipment Other contracted maintenance and repair not listed above Other Contracted Services Support Agreement Plan for Winnebago Circle Software Support Agreements/Wiring Reading materials Subscriptions for magazines and newspapers (housed in library) General library supplies Consumable supplies A/V supplies (includes tapes, videos, screens, etc.) A/V equipment under $500 per item Furniture under $500 per item Computer software and supplies Fees License to use/copy software (Library) Technology equipment costing between $500 and $5,000 per item Computers, printers, modems Bar-code machines TVs, VCRs, camcorders Copiers Furniture costing between $500 and $5,000 per item with 2 or more years of useful life. Furniture necessary for the operation of the library Library books and catalogued periodicals All catalogued books, videos, and filmstrips (regardless of price) Understanding the Budget Coding Process Page 131

133 FUNCTION 13 CURRICULUM AND PERSONNEL DEVELOPMENT PIC 11 = FOR REGULAR PROGRAMS Substitutes (Associate teachers) Substitutes for teachers on staff development and reasons other than sick or personal leave PIC Extra Duty Pay/Overtime Professional Teachers working beyond his/her contract period for staff development E-Train Training Professional Consulting Services Teaches personnel how to do a task (direct curriculum and staff development for teachers) Van rental and non HISD buses (in town) Building Rental Staff development training meetings Consulting General supplies Materials used for training sessions Non-food items Out-of-District travel and subsistence Includes related fees and expenses such as: registration, hotel, airfare, etc Fees Food for training session FUNCTION 23 SCHOOL ADMINISTRATION PIC Hourly Support Personnel (non-contract) Clerk Substitute paraprofessional Extra Duty Pay Professional (contract) A/P working beyond contract period Teacher working in the office over the summer Extra Duty Pay/Overtime Support Staff (contract) Clerk and secretaries working beyond contract Salary & Wages for Substitute Support Personnel Cell Phone Allowance (authorized personnel) Contracted maintenance and repair (including maintenance agreements) of: Furniture Computers, printers, modems Copiers (used by office personnel) Fax machines Word processors Microwaves/Refrigerators (other than science lab Telecommunications equipment Maintenance agreements for any of the above Other contracted maintenance and repairs not listed above Understanding the Budget Coding Process Page 132

134 FUNCTION 23 SCHOOL ADMINISTRATION (continued) PIC 11 = FOR REGULAR PROGRAMS PIC Rentals/Leases of: Furniture Copiers, Fax machines Computers, word processors Telecommunications equipment Pagers Postage machines Other rentals/leases not listed above Miscellaneous contracted services Picture framing Outside printing costs Film developing Installation of Network/Wiring Reading materials Magazine subscriptions Books for evaluating General supplies Consumable office supplies Computer supplies and software Calculators, electric pencil sharpeners/staplers Letters for school signs Stamps Office forms (purchase requisitions, repair forms, bus transportation forms) Fax machine supplies Coffee pots Non-food items Glass enclosed bulletin boards with letters Equipment costing under $500 administrative (file cabinets, secretary desk, chair, bookcase, reception area furniture, lounge furniture, computer stations) Telephone answering machines A/V supplies Computer stations Film Batteries Out of District travel For the Principal/Asst. Principal; Admin. Office staff. Non curriculum or staff development related Local Travel Administrative In-district Parking Fees Understanding the Budget Coding Process Page 133

135 FUNCTION 23 SCHOOL ADMINISTRATION (continued) PIC 11 = FOR REGULAR PROGRAMS PIC Dues (District memberships only; no individual ones Fees Food Food for Meetings/In-services (other than Staff Development) Other administrative equipment costing over $500 per item with 2 or more years of useful life. Refrigerators (Lounge) Drapes (in offices) Administrative technology equipment costing over $500 per item with 2 or more years of useful life. Computers, printers, modems Copiers, Duplicators (not used by teachers) AV equipment (not used by teachers) Word Processors Fax machines Administrative furniture costing over $500 per item with 2 or more years of useful life. Office, lounge, and reception area Computer stations File cabinets FUNCTION 31 GUIDANCE AND COUNSELING SERVICES Special Education Buyback (IA80) PIC Reading materials for counselors (pamphlets included) Testing Materials Any other standardized testing materials General counseling supplies Consumable supplies Furniture costing under $500 per item A/V equipment costing under $500 per item Local Travel Counselor Mileage reimbursement Other Equipment costing over $500 per item with 2 or more years of useful life Technology equipment costing over $500 per item with 2 or more years of useful life. FUNCTION 32 SOCIAL WORK SERVICES General supplies Consumable supplies Understanding the Budget Coding Process Page 134

136 FUNCTION 33 HEALTH SERVICES PIC 11 = FOR REGULAR PROGRAMS General health services supplies Bandages, cold packs, etc. Recovery couch under $500 per couch Other consumable supplies Refrigerator under $500 PIC Local Travel Mileage reimbursement for the nurse Fees Nurse In-services (local) Other Equipment costing over $500 per item with 2 or more years of useful life. Refrigerator over $500 Defibrillator Technology over $500 per item with 2 or more years of useful life. Audiometers Furniture for Clinics over $500 per item with 2 or more years of useful life. FUNCTION 35 CAFETERIA PIC 99 = FOR REGULAR PROGRAMS Hourly Pay-Cashier Help PIC Extra Duty Pay-Contract Cafeteria Tables under $500 per item with 2 or more years of useful life Cafeteria Tables over $500 per item with 2 or more years of useful life. FUNCTION 36 CO-CURRICULAR ACTIVITIES PIC 99 = FOR REGULAR PROGRAMS Athletic Stipends Consultants, Referees, and Officials for extracurricular activities that are not employees of the local education agency. (use with IA 91, if related to athletics) Scoreboard repair (use with IA 91) Uniforms (use IA 91, if related to Athletics) Travel and Subsistence Teachers - includes related fees and travel expenses for school sponsored events (use IA 91, if related to athletics) Travel and Subsistence Students, includes related fees and expenses for school sponsored events (use IA 91, if related to athletics) Parent Sponsors/Chaperones, includes related fees and expenses for school sponsored events (use IA 91, if related to athletics) Understanding the Budget Coding Process Page 135

137 FUNCTION 36 CO-CURRICULAR ACTIVITIES (CONT D) Fees UIL fees (use IA 91, if related to athletics) Extracurricular performances of entertainers PIC HISD Buses for extra-curricular activities FUNCTION 51 PLANT MAINTENANCE AND OPERATION I.A. 99 = FOR REGULAR PROGRAMS Hourly Support Personnel (non-contract) Hourly or substitute custodian Extra Duty Pay/Overtime Support Staff (contract) Custodian working beyond his/her contract Contracted Maintenance/Repair Lawnmowers Edgers Floor scrubbers/polishers Vacuum Cleaners Cleaning of carpet Cleaning of drapes School signs and marquees Other contracted services and repairs not listed above Telephone installation (if billed together) and line charge for attendance and administrative offices Miscellaneous Contracted Services Landscaping Installation of blinds Painting service for walls Installation services (if itemized separately) Installation of School Marquee Supplies/Maintenance Housekeeping supplies Vacuums Equipment under $500 per item Chair stacking carts under $500 per item Plants Blinds (if priced separately from installation) Locks for hall and gym lockers Paint for Walls Fees Permit for Fire Marshall Other Equipment Equipment costing over $500 per item with 2 or more years of useful life. Floor polishers Vacuum cleaners Lawnmowers Lockers for office personnel Golf Carts School Marquee Air Conditioner Understanding the Budget Coding Process Page 136

138 FUNCTION 52 SECURITY AND MONITORING PIC 99 = FOR REGULAR PROGRAMS Extra Duty Pay/Overtime Support Staff (contract) HISD Security Officer PIC Hourly Pay Hourly Support Personnel (non-contract) Houston Police Department Officer Security items under $500 Student ID Badges Safety Patrol Items Technology equipment costing over $500 per item with 2 or more years of useful life. Security radios Security monitoring devices FUNCTION 61 COMMUNITY SERVICES Hourly pay-parent involvement Extra-duty pay-contract, parent involvement Other contracted services Printing Print Shop-community services Reading material Books Pamphlets & other reading aids General supplies Paper Videos Posters, etc Food Items Parent/Community involvement meetings FUNCTION 71 DEBT SERVICE Debt Service Principle Debt Service Interest FUNCTION 81 FACILITIES ACQUISITION & CONSTRUCTION (Fund only) Building Improvements/Changes (Function 81 for all and must be charged to Segment 10, Fund Code ) Hall lockers Gym bleachers Water fountain Dance floor Moving walls Carpet Other Equipment costing over $500 per item with 2 or more years of useful life. Playground equipment (Spark Park) Understanding the Budget Coding Process Page 137

139 FUND CODE CAPITAL ACQUISITION PROGRAM Equipment with a useful life span of two years or more and total cost per item exceeds $500. PIC Furniture costing over $500 per item* Desks, chairs, tables, book cases x x x x x x x File cabinets x x x x x x x Computer desk/stations x x x x x x x Wooden carts, x x x x x x x Choral risers x x x x x x x Study carrels x x x x x x x Trophy cases x x x x x x x x Podiums x x x x x Technology related equipment costing over $500 per item Computers, printers, word processors, modems, typewriters x x x x x x x Copiers, duplicators, transparency makers x x x x x x x Fax machines x x x x x x x A/V equipment x x x x x x x Radios x x x x x Telephone calling system for absentees x x x x x x x Bar-code machines x x x x x x x Audiometer, amplifiers, microphones, PA systems x x x x x x x Library Books, catalogued filmstrips, and videos x x x x x x x Other Equipment costing over $500 per item Maps and globes x x x x x x x Science lab equipment x x x x x x x Vertical paper rack x x x x x x x Laminator x x x x x x x Lettering machine x x x x x x Button making machine x x x x x PE and playground equipment x x x x x Musical instruments x x x x x Floor polishers x Sign marquee x xx Use the appropriate function Note: Sets of classroom furniture are considered capital items in Fund If purchasing a set of classroom furniture from Fund , each item must cost at least $500 per item. If this criteria is not met, then purchase the separate pieces of classroom furniture from Fund supplies ( ). Catalogued library books are considered capital items and charged to Object if per catalog order exceeds $5,000. If the catalog order is less than $5,000, please charge to Object Software that is $1,500 or less per application is considered supplies (Fund ). For capital outlay purchases which have a unit cost of $5,000 or more, use capital outlay object 6639xx0000. If purchasing a vehicle of $5,000 or more, use Understanding the Budget Coding Process Page 138

140 Excess Cost Understanding the Budget Coding Process Page 139

141 Compensatory Education/ At Risk Funding Excess Cost: cost associated with any teacher position that reduces the class size below the district s recommended class size, as approved by the Board. The recommended class size for : Grade PK 15:1 (Recommended) Grades K-4 22:1 (State Requirement) Grade 5 26:1 (Recommended) Grades :1 (Recommended) Grades :1 (Recommended) Calculations for excess cost were determined as follows: Elementary Campuses by grade level The formula used for elementary campuses: Number of students/recommended class size = standard # of teachers required Secondary Campuses by subject area The formula used for secondary campuses: Total # of students in a subject area/recommended class size/standard # of classes (6) = standard # of teachers required If the actual teacher positions are greater than the standard number of teachers, the difference is the excess cost value for that grade level or subject area. The end results from the calculations of these formulas are compared to the actual class size. All additional positions or a fraction of a position on each campus are coded to the correct PIC code for this excess cost model. Budgeting recodes all eligible excess cost positions to the appropriate (new) PIC codes. Example: Elementary School Example Number of Recommended class size = Standard number of teachers Students Actual Standard number of teachers = Excess Teachers Number of teachers Secondary School Example: Number of Recommended class size = Standard number of Sections Students Standard Recommended number of = Standard number of teachers number of Sections class periods Actual Number Standard number of = Excess Teachers of teachers teachers Understanding the Budget Coding Process Page 140

142 AVERAGE SALARIES/SALARY MIDPOINTS FOR Understanding the Budget Coding Process Page 141

143 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Academic Trainer -11M AE3 MSTR M 59,900 School Based Academic Tutor AS1 MSTR M 14,900 School Based Administrative Asst, ES 11M AS3 MSTR M 28,700 School Based Administrative Asst, ES 12M AS5 MSTR M 36,200 School Based Administrative Asst, HS AS5 MSTR M 45,400 School Based Administrative Asst, MS 11M AS3 MSTR M 32,700 School Based Administrative Asst, MS 12M AS5 MSTR M 39,600 School Based Assoc After School Prog Spclst AS3 MSTR M 56,900 School Based Assoc College Prep Progrm Spec AE5 MSTR M 57,700 School Based Assoc IT Cust Serv Rep-10.5M AS2 MSTR M 25,000 School Based Assoc IT Cust Serv Rep-11M AS3 MSTR M 28,700 School Based Assoc IT Cust Serv Rep-12M AS5 MSTR M 36,200 School Based At Risk Prog Admin AE5 MSTR M 57,700 School Based Athletic Trainer -11M AE3 MSTR M 53,600 School Based Attendance Case Worker-11M AE3 MSTR M 40,800 School Based Attendance Clerk 10.5M AS2 MSTR M 22,600 School Based Attendance Clerk 10M AS1 MSTR M 18,700 School Based Attendance Clerk 11M AS3 MSTR M 19,900 School Based Campus Education Tech-10M AE1 MSTR M 52,900 School Based Campus Education Tech-11M AE3 MSTR M 59,900 School Based Campus Education Tech-12M AE5 MSTR M 66,100 School Based Campus Instruc Tech Spclst AE3 MSTR M 59,900 School Based Campus Instruc Tech Spclst AE5 MSTR M 66,100 School Based CATE Agriculture 10M RT1 TCHR M 55,300 School Based CATE Business Education CP 10M VT1 TCHR M 57,200 School Based CATE Computer Maintenance 10M VT1 TCHR M 57,200 School Based CATE Computer Technologies 10M VT1 TCHR M 57,200 School Based CATE Cosmetology 10M VT1 TCHR M 57,200 School Based CATE Data Processing 10M VT1 TCHR M 57,200 School Based CATE Electronics 10M VT1 TCHR M 57,200 School Based CATE Engineering/Proj LdtheWay VT1 TCHR M 57,200 School Based CATE Graphic Arts 10M VT1 TCHR M 57,200 School Based CATE Law Enforcement CP 10M VT1 TCHR M 57,200 School Based CATE Marketing Ed-Lab 10M VT1 TCHR M 57,200 School Based CATE Media Technology 10M VT1 TCHR M 57,200 School Based CATE Office Education 10M VT1 TCHR M 57,200 School Based CATE T&I Culinary Arts 10M VT1 TCHR M 57,200 School Based CATE T&I Law 10M VT1 TCHR M 57,200 School Based CATE Welding 10M VT1 TCHR M 57,200 School Based CATE, Agriculture RT1 TCHR M 55,300 School Based CATE, Agriculture 11M RT3 TCHR M 62,400 School Based CATE, Agriculture 12M RT5 TCHR M 72,500 School Based CATE, Automotive Tech VT3 TCHR M 62,500 School Based CATE, Basic Business (no shthd RT1 TCHR M 55,300 School Based CATE, Building Trades VT1 TCHR M 57,200 School Based CATE, Business Administraton RT1 TCHR M 55,300 School Based CATE, Business Education CP VT1 TCHR M 57,200 School Based CATE, Career Connections VT1 TCHR M 57,200 School Based CATE, Computer Maintenance VT1 TCHR M 57,200 School Based CATE, Computer Technologies VT1 TCHR M 57,200 School Based CATE, Cosmetology VT1 TCHR M 57,200 School Based CATE, Counselor 11M ES3 COUN M 69,100 School Based CATE, Counselor 12M ES5 COUN M 81,400 School Based CATE, Data Processing VT1 TCHR M 57,200 School Based CATE, Data Processing/bus cert RT1 TCHR M 55,300 School Based CATE, Drafting VT1 TCHR M 57,200 School Based CATE, Family/Consmr Sci (HS) RT1 TCHR M 55,300 School Based CATE, Family/ConsumSci CP RT1 TCHR M 55,300 School Based Understanding the Budget Coding Process Page 142

144 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class CATE, Gen Business (T & S) RT1 TCHR M 55,300 School Based CATE, Graphic Arts VT1 TCHR M 57,200 School Based CATE, Home Ec PreEmLab RT1 TCHR M 55,300 School Based CATE, Marketing/Hotel Mgment VT1 TCHR M 57,200 School Based CATE, Media Technology VT1 TCHR M 57,200 School Based CATE, Mill and Cabinetry VT1 TCHR M 57,200 School Based CATE, Mktng Ed-CareerPrep VT1 TCHR M 57,200 School Based CATE, Office Education VT1 TCHR M 57,200 School Based CATE, Office Eductn 10M VT1 TCHR M 57,200 School Based CATE, Photography VT1 TCHR M 57,200 School Based CATE, Plumbing & Piping Trades VT1 TCHR M 57,200 School Based CATE, Sectrl Science T&S RT1 TCHR M 55,300 School Based CATE, T & I Culinary Arts VT1 TCHR M 57,200 School Based CATE, T&I Aerospace Aviation VT1 TCHR M 57,200 School Based CATE, T&I Career Prep VT1 TCHR M 57,200 School Based CATE, Technology Education RT1 TCHR M 55,300 School Based CATE, Trades & Industries VT1 TCHR M 57,200 School Based CATE, Typing (MS) RT1 TCHR M 55,300 School Based CATE, Welding VT1 TCHR M 57,200 School Based Chair, Spcl Ed 10M RT1 TCHR M 55,300 School Based Coach, Literacy - ES RT1 TCHR M 55,300 School Based College Guidance Admin AE3 MSTR M 40,800 School Based College Guidance Admin Tm Ld AE3 MSTR M 40,900 School Based Coord, College Access RT3 TCHR M 62,400 School Based Coord, College Access 10M RT1 TCHR M 55,300 School Based Coord, Instr II QIE Magnet RT1 TCHR M 55,300 School Based Coord, Instr II QIE Magnet RT2 TCHR M 64,300 School Based Coord, Instr II QIE Magnet RT3 TCHR M 62,400 School Based Coord, Instructional RT RT1 TCHR M 55,300 School Based Coord, Instructional RT 11M RT3 TCHR M 62,400 School Based Coord, Instructional RT 12M RT5 TCHR M 72,500 School Based Coord, Tchr 11M RT3 TCHR M 62,400 School Based Coord, Title I (RT) RT1 TCHR M 55,300 School Based Coord, Title I (RT) 11M RT3 TCHR M 62,400 School Based Counselor, 10M - Title 1 ES1 COUN M 58,800 School Based Counselor, 11M - Title 1 ES3 COUN M 69,100 School Based Counselor, 12 M ES5 COUN M 81,400 School Based Counselor, Elementary 10M ES1 COUN M 58,800 School Based Counselor, Elementary-11M ES3 COUN M 69,100 School Based Counselor, L L Career 11M ES3 COUN M 69,100 School Based Counselor, L L Career 12M ES5 COUN M 81,400 School Based Counselor, Secondary-10M SB ES1 COUN M 58,800 School Based Counselor, Secondary-11M ES3 COUN M 69,100 School Based Counselor, Special Ed 10M ES1 COUN M 58,800 School Based CTE, Arch & Const Tech-Elec VT1 TCHR M 57,200 School Based CTE, Health Science VT1 TCHR M 57,200 School Based CTE, Law: Firefighting VT1 TCHR M 57,200 School Based CTE, Transport: Auto Tech VT1 TCHR M 57,200 School Based CTE, Transport: Maritime VT1 TCHR M 57,200 School Based Curriculum Spclst-12M AE5 MSTR M 78,700 School Based Custodian-11M CU3 MSTR M 17,200 School Based Custodian-12M CT5 MSTR M 21,400 School Based Data Entry Clerk-School 10.5M AS2 MSTR M 23,000 School Based Data Entry Clerk-School 10M AS1 MSTR M 21,000 School Based Data Entry Clerk-School 11M AS3 MSTR M 23,500 School Based Data Entry Clerk-School 12M AS5 MSTR M 27,600 School Based Dean of Instructn Elem Sch 11M SE3 APES M 64,600 School Based Dean of Instructn Elem Sch 12M SE5 APES M 69,400 School Based Understanding the Budget Coding Process Page 143

145 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Dean of Instructn High Sch 11M SH3 APHS M 73,900 School Based Dean of Instructn High Sch 12M SH5 APHS M 82,000 School Based Dean of Instructn Mddl Sch 11M SM3 APMS M 65,500 School Based Dean of Instructn Mddl Sch 12M SM5 APMS M 71,400 School Based Dean of Students High Sch 11M SH3 APHS M 73,900 School Based Dean of Students High Sch 12M SH5 APHS M 82,000 School Based Dean of Students Mddl Sch 11M SM3 APMS M 65,500 School Based Dean of Students Mddl Sch 12M SM5 APMS M 71,400 School Based Dropout Prevent Case Worker AE5 MSTR M 44,600 School Based General Clerk I 10.5M AS2 MSTR M 22,600 School Based General Clerk I 10M AS1 MSTR M 18,700 School Based General Clerk I 11M AS3 MSTR M 19,900 School Based General Clerk I 12M AS5 MSTR M 25,100 School Based General Clerk II 10.5M AS2 MSTR M 23,000 School Based General Clerk II 10M AS1 MSTR M 21,000 School Based General Clerk II 11.5M AS4 MSTR M 23,600 School Based General Clerk II 11.5M No Adva AS4 MSTR M 21,700 School Based General Clerk II 11M AS3 MSTR M 23,500 School Based General Clerk II 12M AS5 MSTR M 27,600 School Based General Clerk III 10.5M AS2 MSTR M 26,700 School Based General Clerk III 10M AS1 MSTR M 24,700 School Based General Clerk III 11.5M AS4 MSTR M 30,400 School Based General Clerk III 11.5M No Adv AS4 MSTR M 28,800 School Based General Clerk III 11M AS3 MSTR M 26,400 School Based General Clerk III 12M AS5 MSTR M 30,100 School Based Health and Wellness Trainer AE1 MSTR M 48,300 School Based High School Graduation Coach AE5 MSTR M 78,700 School Based HS Graduation Coach, 11M -Ttl1 AE3 MSTR M 66,900 School Based HS Graduation Coach, 12M -Ttl1 AE5 MSTR M 78,700 School Based Instructional Spclst-10M AE1 MSTR M 52,900 School Based Instructional Spclst-11M AE3 MSTR M 59,900 School Based Instructional Spclst-12M AE5 MSTR M 66,100 School Based Int IT Cust Serv Rep-10M AS1 MSTR M 29,400 School Based Int IT Cust Serv Rep-11M AS3 MSTR M 48,300 School Based Int IT Cust Serv Rep-12M AS5 MSTR M 45,400 School Based Librarian RT1 TCHR M 55,300 School Based Librarian 12M RT5 TCHR M 72,500 School Based Librarian, Itinerant RT1 TCHR M 55,300 School Based Non-Instructional Aide-10M AS1 MSTR M 15,400 School Based Nurse RT1 TCHR M 55,300 School Based Nurse, 11.5M RT4 TCHR M 68,400 School Based Nurse, Special Education 11M RT3 TCHR M 62,400 School Based Parent Education Case Worker AE5 MSTR M 57,700 School Based Parent Engagement Rep AS1 MSTR M 24,700 School Based Parent Engagement Rep AS3 MSTR M 26,400 School Based Parent Engagement Rep AS5 MSTR M 30,100 School Based Parent Engagement Rep,10M-Ttl1 AS1 MSTR M 24,700 School Based Parent Engagement Rep,11M-Ttl1 AS3 MSTR M 26,400 School Based Parent Engagement Rep,12M-Ttl1 AS5 MSTR M 30,100 School Based Plant Operator CT5 MSTR M 31,000 School Based Police Officer 11M AS6 MSTR M 52,200 School Based Police Officer 11M Alternate AS9 MSTR M 40,500 School Based Police Officer 12M AS5 MSTR M 54,500 School Based Principal, Asst Elem 11.5M SE4 APES M 65,700 School Based Principal, Asst Elem 11M SE3 APES M 64,600 School Based Principal, Asst Elem 12M SE5 APES M 69,400 School Based Principal, Asst High Sch 11.5M SH4 APHS M 78,900 School Based Principal, Asst High Sch 11M SH3 APHS M 73,900 School Based Understanding the Budget Coding Process Page 144

146 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Principal, Asst High Sch 12M SH5 APHS M 82,000 School Based Principal, Asst Middle Sch 11M SM3 APMS M 65,500 School Based Principal, Asst Middle Sch 12M SM5 APMS M 71,400 School Based Principal, Asst MS 11M- Term SM3 APMS M 65,500 School Based Principal, Elementary School PE5 PPES M 92,300 School Based Principal, High School PH5 PPHS M 124,000 School Based Principal, HS PS5 PPHS M 115,000 School Based Principal, Middle School PM5 PPMS M 103,400 School Based Principal, MS/ES PS5 PPMS M 95,000 School Based Receptionist 10M AS1 MSTR M 18,700 School Based Receptionist 12M AS5 MSTR M 25,100 School Based Registrar RT3 TCHR M 62,400 School Based Registrar 11.5M RT4 TCHR M 68,400 School Based School Business Mgr AE5 MSTR M 66,100 School Based School Business Mgr-10M AE1 MSTR M 52,900 School Based Security Guard-10M AS1 MSTR M 21,000 School Based Security Guard-11M AS3 MSTR M 23,500 School Based Security Guard-12M AS5 MSTR M 27,600 School Based Sign Language Interpreter AS1 MSTR M 29,400 School Based Social Srvcs Specialist-11M AE3 MSTR M 46,700 School Based Social Worker, 11M - Title 1 AE3 MSTR M 46,700 School Based Social Worker-10.5M AE2 MSTR M 56,000 School Based Social Worker-10M AE1 MSTR M 48,300 School Based Social Worker-11.5M AE4 MSTR M 57,300 School Based Social Worker-11M AE3 MSTR M 46,700 School Based Social Worker-12 M AE5 MSTR M 57,700 School Based Spec Ed Employment Rep -10M AS1 MSTR M 24,700 School Based Spec Ed Employment Rep-12M AS5 MSTR M 30,100 School Based Spec Ed Emplymnt Rep- 11.5M NA AS4 MSTR M 28,800 School Based Spec Ed Parent Liaison-10.5M AE2 MSTR M 56,000 School Based Speech Therapist 10M RT1 TCHR M 55,300 School Based Speech Therapist 12 Months RT5 TCHR M 72,500 School Based Speech Therapist, 11M RT3 TCHR M 62,400 School Based Speech Therapy Asst AE1 MSTR M 44,500 School Based Sr Aca Tutor-Priority MS 10M TRMS SPLJR 0 10M 21,600 School Based Sr Academic Tutor, 10M - Ttl 1 AS1 MSTR M 18,700 School Based Sr Academic Tutor-10M AS1 MSTR M 18,700 School Based Sr Academic Tutor-11M AS3 MSTR M 19,900 School Based Sr Plant Operator CT5 MSTR M 35,100 School Based Student Case Worker-10M AE1 MSTR M 32,300 School Based Student Case Worker-11M AE3 MSTR M 40,900 School Based Student Case Worker-12M AE5 MSTR M 44,600 School Based Student Information Rep-11M AS3 MSTR M 31,200 School Based Student Information Rep-12M AS5 MSTR M 34,500 School Based Tchr AVID RT1 TCHR M 55,300 School Based Tchr PE 12M RT5 TCHR M 72,500 School Based Tchr, 4-8 Generalist RT1 TCHR M 55,300 School Based Tchr, American Sign Language RT1 TCHR M 55,300 School Based Tchr, Arabic RT1 TCHR M 55,300 School Based Tchr, Art RT1 TCHR M 55,300 School Based Tchr, Autism Self-Contained RT1 TCHR M 55,300 School Based Tchr, Band Secondary 11-M RT3 TCHR M 62,400 School Based Tchr, Band Secondary 12-M RT5 TCHR M 72,500 School Based Tchr, Band, Secondary RT1 TCHR M 55,300 School Based Tchr, Bilingual RT1 TCHR M 55,300 School Based Tchr, Bilingual 4-8 RT1 TCHR M 55,300 School Based Tchr, Bilingual EC-4 RT1 TCHR M 55,300 School Based Tchr, Bilingual Kinderga RT1 TCHR M 55,300 School Based Understanding the Budget Coding Process Page 145

147 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Tchr, Bilingual Pre-Kinderg RT1 TCHR M 55,300 School Based Tchr, Biology RT1 TCHR M 55,300 School Based Tchr, Chemistry RT1 TCHR M 55,300 School Based Tchr, Chinese RT1 TCHR M 55,300 School Based Tchr, Choir, Secondary RT1 TCHR M 55,300 School Based Tchr, Class-Size Bilingual RT1 TCHR M 55,300 School Based Tchr, Computer Literacy RT1 TCHR M 55,300 School Based Tchr, Computer Science 6-12 RT1 TCHR M 55,300 School Based Tchr, Coord 10M RT1 TCHR M 55,300 School Based Tchr, Dance RT1 TCHR M 55,300 School Based Tchr, Drama RT1 TCHR M 55,300 School Based Tchr, Earth Science 6-8 RT1 TCHR M 55,300 School Based Tchr, Earth-LI Science RT1 TCHR M 55,300 School Based Tchr, EC-4 RT1 TCHR M 55,300 School Based Tchr, English RT1 TCHR M 55,300 School Based Tchr, English RT3 TCHR M 62,400 School Based Tchr, English/Language Arts4-8 RT1 TCHR M 55,300 School Based Tchr, ESL 4-8 RT1 TCHR M 55,300 School Based Tchr, ESL EC-4 RT1 TCHR M 55,300 School Based Tchr, ESL Elementary RT1 TCHR M 55,300 School Based Tchr, ESL Kindergarten RT1 TCHR M 55,300 School Based Tchr, ESL Pre-Kindergarte RT1 TCHR M 55,300 School Based Tchr, ESL Secondary RT1 TCHR M 55,300 School Based Tchr, ESL/English 8-12 RT1 TCHR M 55,300 School Based Tchr, Fifth Grade RT1 TCHR M 55,300 School Based Tchr, First Grade RT1 TCHR M 55,300 School Based Tchr, Fourth Grade RT1 TCHR M 55,300 School Based Tchr, French RT1 TCHR M 55,300 School Based Tchr, Geography RT1 TCHR M 55,300 School Based Tchr, German RT1 TCHR M 55,300 School Based Tchr, Government RT1 TCHR M 55,300 School Based Tchr, Health RT1 TCHR M 55,300 School Based Tchr, Hebrew RT1 TCHR M 55,300 School Based Tchr, Hindi RT1 TCHR M 55,300 School Based Tchr, History RT1 TCHR M 55,300 School Based Tchr, InstructionalTech 11M RT3 TCHR M 62,400 School Based Tchr, Intervention (Math)-Ttl1 RT1 TCHR M 55,300 School Based Tchr, Intervention (Rdng)-Ttl1 RT1 TCHR M 55,300 School Based Tchr, Intervention(Genrl)-Ttl1 RT1 TCHR M 55,300 School Based Tchr, Intervention(Scien)-Ttl1 RT1 TCHR M 55,300 School Based Tchr, Italian RT1 TCHR M 55,300 School Based Tchr, Itinerant Autism RT1 TCHR M 55,300 School Based Tchr, Japanese RT1 TCHR M 55,300 School Based Tchr, Journalism RT1 TCHR M 55,300 School Based Tchr, Kindergarten RT1 TCHR M 55,300 School Based Tchr, Latin RT1 TCHR M 55,300 School Based Tchr, Lead RT1 TCHR M 55,300 School Based Tchr, Lead 11M RT3 TCHR M 62,400 School Based Tchr, Lead 12 M RT5 TCHR M 72,500 School Based Tchr, Life Science 6-8 RT1 TCHR M 55,300 School Based Tchr, Math RT1 TCHR M 55,300 School Based Tchr, Math 4-8 RT1 TCHR M 55,300 School Based Tchr, Multi-Grade RT1 TCHR M 55,300 School Based Tchr, Museum RT1 TCHR M 55,300 School Based Tchr, Music Elementary 10.5M RT2 TCHR M 64,300 School Based Tchr, Music, Elementary RT1 TCHR M 55,300 School Based Tchr, Music, Sec 10.5M RT2 TCHR M 64,300 School Based Tchr, Music, Sec Choral RT1 TCHR M 55,300 School Based Understanding the Budget Coding Process Page 146

148 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Tchr, Music, Sec Instrmt10.5 RT2 TCHR M 64,300 School Based Tchr, Music, Sec Instrument RT1 TCHR M 55,300 School Based Tchr, Music, Secondary RT1 TCHR M 55,300 School Based Tchr, Music/Band, Elem RT1 TCHR M 55,300 School Based Tchr, Music/Guitar, Sec. RT1 TCHR M 55,300 School Based Tchr, Music/Instrumt, Elem. RT1 TCHR M 55,300 School Based Tchr, Music/Strings Elem RT1 TCHR M 55,300 School Based Tchr, Orient & Mobility Ins RT1 TCHR M 55,300 School Based Tchr, Orient/Mobility 11.5M RT4 TCHR M 68,400 School Based Tchr, Orient/Mobility 11M RT3 TCHR M 62,400 School Based Tchr, Physical Education RT1 TCHR M 55,300 School Based Tchr, Physical Science RT1 TCHR M 55,300 School Based Tchr, Physics RT1 TCHR M 55,300 School Based Tchr, Pregnant Girls RT1 TCHR M 55,300 School Based Tchr, Pre-Kindergarten RT1 TCHR M 55,300 School Based Tchr, Principles of Technology RT1 TCHR M 55,300 School Based Tchr, Psychology RT1 TCHR M 55,300 School Based Tchr, Reading Intervention RT1 TCHR M 55,300 School Based Tchr, Reading, 6-12 RT1 TCHR M 55,300 School Based Tchr, Reading, K-6 RT1 TCHR M 55,300 School Based Tchr, Remedial Reading RT1 TCHR M 55,300 School Based Tchr, ROTC---High School *Dept. of Defense reimburses the district a portion of the commissioned personnel's salary. RO5 SPLJR CL 12M 71,700 School Based Tchr, ROTC---Middle School RO1 SPLJR CL 10M 54,300 School Based Tchr, Russian RT1 TCHR M 55,300 School Based Tchr, Science RT1 TCHR M 55,300 School Based Tchr, Science 4-8 RT1 TCHR M 55,300 School Based Tchr, Science 6-8 RT1 TCHR M 55,300 School Based Tchr, Science Composite RT1 TCHR M 55,300 School Based Tchr, Second Grade RT1 TCHR M 55,300 School Based Tchr, Sixth Grade RT1 TCHR M 55,300 School Based Tchr, Social Studies RT1 TCHR M 55,300 School Based Tchr, Social Studies 4-8 RT1 TCHR M 55,300 School Based Tchr, Sp Ed Behavior Support RT1 TCHR M 55,300 School Based Tchr, Sp Ed Behavior Suppt-11M RT3 TCHR M 62,400 School Based Tchr, Sp Ed Content Mastery RT1 TCHR M 55,300 School Based Tchr, Sp Ed Deaf 11.5M RT4 TCHR M 68,400 School Based Tchr, Sp Ed English RT1 TCHR M 55,300 School Based Tchr, Sp Ed Inf Vis Imp 11.5 RT4 TCHR M 68,400 School Based Tchr, Sp Ed Infant Aud Imp RT4 TCHR M 68,400 School Based Tchr, Sp Ed Infant Vis Imp RT1 TCHR M 55,300 School Based Tchr, Sp Ed SC MI, 10 Mnth RT1 TCHR M 55,300 School Based Tchr, Sp Ed Self Contained RT1 TCHR M 55,300 School Based Tchr, Sp Ed VI 11.5M RT4 TCHR M 68,400 School Based Tchr, Sp Ed Vi Imp 11M RT3 TCHR M 62,400 School Based Tchr, Spanish RT1 TCHR M 55,300 School Based Tchr, Spclst RT1 TCHR M 55,300 School Based Tchr, Spclst 11.5M RT4 TCHR M 68,400 School Based Tchr, Spclst 11M RT3 TCHR M 62,400 School Based Tchr, Spclst 12 M RT5 TCHR M 72,500 School Based Tchr, Spec Ed Pre-Sch 10M RT1 TCHR M 55,300 School Based Tchr, SpecEd Intin Deafb 11.5M RT4 TCHR M 68,400 School Based Tchr, Special Ed VI Intin RT1 TCHR M 55,300 School Based Tchr, Special Ed Adapted PE RT1 TCHR M 55,300 School Based Tchr, Special Ed Bilingual RT1 TCHR M 55,300 School Based Tchr, Special Ed Deaf 10M RT1 TCHR M 55,300 School Based Tchr, Special Ed Hospital RT1 TCHR M 55,300 School Based Understanding the Budget Coding Process Page 147

149 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Average Salary Class Tchr, Special Ed Resource RT1 TCHR M 55,300 School Based Tchr, Special Ed Resource 12M RT5 TCHR M 72,500 School Based Tchr, Special Ed SC RT1 TCHR M 55,300 School Based Tchr, Special Ed SC BSC RT1 TCHR M 55,300 School Based Tchr, Special Ed SC Lifeski RT1 TCHR M 55,300 School Based Tchr, Special Ed VI RT1 TCHR M 55,300 School Based Tchr, Specialist 11M RT3 TCHR M 62,400 School Based Tchr, SpEd SC Lifeskills-11Mo RT3 TCHR M 62,400 School Based Tchr, Speech RT1 TCHR M 55,300 School Based Tchr, Student Ref Center RT1 TCHR M 55,300 School Based Tchr, Technology (1-8) RT1 TCHR M 55,300 School Based Tchr, Technology (6-12) RT1 TCHR M 55,300 School Based Tchr, Theater, Secondary RT1 TCHR M 55,300 School Based Tchr, Third Grade RT1 TCHR M 55,300 School Based Tchr,ClassSize Reduct Bil-Ttl1 RT1 TCHR M 55,300 School Based Tchr,ClassSize Reduct ESL-Ttl1 RT1 TCHR M 55,300 School Based Tchr,ClassSize Reduct Gen-Ttl1 RT1 TCHR M 55,300 School Based Tchr,ClassSze Reduct Core-Ttl1 RT1 TCHR M 55,300 School Based Tchr,Intinerant-SpEd Trans Cch RT1 TCHR M 55,300 School Based Tchr,SpEd Dpt-Chair for Instr RT1 TCHR M 55,300 School Based Tchr-Co, Sp Ed RT1 TCHR M 55,300 School Based Teacher Office Educatn VEH 10M VT1 TCHR M 57,200 School Based Teaching Assistant-10M AS1 MSTR M 21,000 School Based Temporary Assignment-Tchrs RT1 TCHR M 55,300 School Based Budget Period reflected in Sal Plan: 1=10 months 2=10.5 3=11 4=11.5 5=12 6=220 day police Ex-AS1 reads AS 10 months. Understanding the Budget Coding Process Page 148

150 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Academic Services Director AE5 MSTR5 12M 32 $94, Non-School Based Academic Support Serv Director AE5 MSTR5 12M 32 $94, Non-School Based Academic Trainer -10M AE1 MSTR1 10M 28 $40, Non-School Based Academic Trainer -12M AE5 MSTR5 12M 28 $64, Non-School Based Academics Program Manager AE5 MSTR5 12M 29 $71, Non-School Based Account Rep AS5 MSTR5 12M 23 $40, Non-School Based Account/Budget Clerk II AS5 MSTR5 12M 20 $30, Non-School Based Account/Budget Clerk III AS5 MSTR5 12M 22 $36, Non-School Based Accountability Manager AE5 MSTR5 12M 30 $78, Non-School Based Accountant AE5 MSTR5 12M 27 $58, Non-School Based Accountant TL AE5 MSTR5 12M 29 $71, Non-School Based Accreditation&Special Proj Mgr AS5 MSTR5 12M 27 $58, Non-School Based Administrative Asst I 11M AS3 MSTR3 11M 19 $25, Non-School Based Administrative Asst I 12M AS5 MSTR5 12M 19 $27, Non-School Based Administrative Asst II 12M AS5 MSTR5 12M 22 $36, Non-School Based Advanced Academics Specialst AE5 MSTR5 12M 28 $64, Non-School Based After School Prog Spcslt AE5 MSTR5 12M 27 $58, Non-School Based Alt Police Officer 11M - No Adv AS9 MSTR3 11M 25 $44, Non-School Based Application Support Representa AE5 MSTR5 12M 28 $64, Non-School Based Applications Developer AE5 TECHN 12M T11 $80, Non-School Based Architect AE5 MSTR5 12M 32 $94, Non-School Based Area Manager, Transportation AE5 MSTR5 12M 26 $53, Non-School Based Area Mgr, Grounds AE5 MSTR5 12M 30 $78, Non-School Based Area Mgr, Maintenance AE5 MSTR5 12M 30 $78, Non-School Based Area Mgr, Operations Custodial AE5 MSTR5 12M 30 $78, Non-School Based Asbestos Abatement TL AS5 MSTR5 12M 25 $48, Non-School Based Asbestos Abatement Worker CT5 MSTR5 12M 19 $27, Non-School Based Asphalt Worker CT5 MSTR5 12M 22 $36, Non-School Based ASPIRE Program Manager AE5 MSTR5 12M 29 $71, Non-School Based Assault Leave Administrator AS5 MSTR5 12M 24 $44, Non-School Based Assessment Program Manager AE5 MSTR5 12M 29 $71, Non-School Based Asset Management Clerk-10.5M AS2 MSTR2 10.5M 23 $35, Non-School Based Assistant Superintendent AE5 MSTR5 12M 34 $114, Non-School Based Assistive Technol Spclst TL AE3 MSTR3 11M 29 $65, Non-School Based Assistive Technol Spclst-10.5M AE2 MSTR2 10.5M 28 $56, Non-School Based Assistive Technol Spclst-12M AE5 MSTR5 12M 28 $64, Non-School Based Assoc Accountant AS5 MSTR5 12M 25 $48, Non-School Based Assoc Application Support Repr AE5 MSTR5 12M 24 $44, Non-School Based Assoc Budget Analyst AS5 MSTR5 12M 25 $48, Non-School Based Assoc Business Systems Analyst AS5 TECHN 12M T8 $60, Non-School Based Assoc Demographer AS5 MSTR5 12M 22 $36, Non-School Based Assoc General Counsel AE5 MSTR5 12M 35 $125, Non-School Based Assoc Info Security Analyst AS5 TECHN 12M T7 $54, Non-School Based Assoc Laboratory Tech CT5 MSTR5 12M 16 $24, Non-School Based Assoc Migrant Prog Rep AS5 MSTR5 12M 18 $24, Non-School Based Assoc Outdoor Education Leader CTA SPLJR Special CL $15, Non-School Based Assoc Recruiting Rep AS5 MSTR5 12M 20 $30, Non-School Based Assoc Repairer CT5 MSTR5 12M 19 $27, Non-School Based Assoc Technology Project Mgr AE5 TECHN 12M T9 $66, Non-School Based Assoc Technology Trainer AS5 MSTR5 12M 25 $48, Non-School Based Assoc Transport Mechanic CT5 MSTR5 12M 19 $27, Non-School Based Assoc Writer AS5 MSTR5 12M 22 $36, Non-School Based Asst Chief of Police AE5 MSTR5 12M 32 $94, Non-School Based Asst Controller AE5 MSTR5 12M 32 $94, Non-School Based Asst General Counsel AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt Academic Support AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, College Readiness AE5 MSTR5 12M 34 $114, Non-School Based Understanding the Budget Coding Process Page 149

151 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Asst Supt, Family & Comm Engag AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Futures Academy AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Info,Assess, Analyt AE5 MSTR5 12M 35 $125, Non-School Based Asst Supt, Leadership Dvlpmt AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Linked Learning AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Multilingual Progrm AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Prof Development AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Research AE5 MSTR5 12M 35 $125, Non-School Based Asst Supt, School Choice AE5 MSTR5 12M 34 $114, Non-School Based Asst Supt, Special Ed AE5 MSTR5 12M 34 $114, Non-School Based Athletics Director AE5 MSTR5 12M 34 $114, Non-School Based Athletics Prog Admin AE5 MSTR5 12M 30 $78, Non-School Based Audiologist AE3 MSTR3 11M 28 $59, Non-School Based Background Compliance TL AE5 MSTR5 12M 26 $53, Non-School Based Background/Fingerprinting Tech AS5 MSTR5 12M 21 $33, Non-School Based Benefits Counselor AS5 MSTR5 12M 25 $48, Non-School Based Benefits Rep AS5 MSTR5 12M 23 $40, Non-School Based Bindery Operator AS5 MSTR5 12M 20 $30, Non-School Based Board Services Team Lead AE5 MSTR5 12M 29 $71, Non-School Based Braillist AS3 MSTR3 11M 20 $27, Non-School Based Braillist TL AS3 MSTR3 11M 24 $40, Non-School Based Budget Analyst AE5 MSTR5 12M 28 $64, Non-School Based Business Analyst AE5 MSTR5 12M 24 $44, Non-School Based Business Operations TL AS5 MSTR5 12M 25 $48, Non-School Based Business Systems Analyst AE5 TECHN 12M T11 $80, Non-School Based Buyer AE5 MSTR5 12M 26 $53, Non-School Based Campus Grant Admin AE5 MSTR5 12M 27 $58, Non-School Based Carpenter CT5 MSTR5 12M 22 $36, Non-School Based Catering Chef AS5 MSTR5 12M 23 $40, Non-School Based Cement Finisher CT5 MSTR5 12M 22 $36, Non-School Based Central Office Business Mgr AE5 MSTR5 12M 27 $58, Non-School Based Charter/Safe Schools Admin AE5 MSTR5 12M 30 $78, Non-School Based Chef Trainer AS3 MSTR3 11M 25 $44, Non-School Based Chef Trainer AS5 MSTR5 12M 25 $48, Non-School Based Chief Academic Officer AE5 MSTR5 12M B $200, Non-School Based Chief Audit Executive AE5 MSTR5 12M 37 $152, Non-School Based Chief Bus/Comm Relatns Officer AE5 MSTR5 12M B $200, Non-School Based Chief Communications Officer AE5 MSTR5 12M B $200, Non-School Based Chief Financial Officer AE5 MSTR5 12M B $200, Non-School Based Chief Human Resources Officer AE5 MSTR5 12M B $200, Non-School Based Chief Major Projects Officer AE5 MSTR5 12M B $200, Non-School Based Chief of Police AE5 MSTR5 12M 34 $114, Non-School Based Chief of Staff Analyst AE5 MSTR5 12M 27 $58, Non-School Based Chief of Staff, 12 M AE5 MSTR5 12M B $200, Non-School Based Chief Operating Officer AE5 MSTR5 12M B $200, Non-School Based Chief School Officer AE5 MSTR5 12M 37 $152, Non-School Based Chief School Officer- Transfor AE5 MSTR5 12M B $200, Non-School Based Chief School Support Officer AE5 MSTR5 12M B $200, Non-School Based Chief Student Support Officer AE5 MSTR5 12M B $200, Non-School Based Chief Technology Officer AE5 MSTR5 12M B $200, Non-School Based Coll/Career Guide Prog Spclst AE5 MSTR5 12M 24 $44, Non-School Based College Readiness Mgr (TT) AE5 MSTR5 12M 29 $71, Non-School Based College Success Advisor AE3 MSTR3 11M 27 $53, Non-School Based College Success Director AE5 MSTR5 12M 32 $94, Non-School Based College Success Manager 11M AE3 MSTR3 11M 29 $65, Non-School Based College Success Manager 12M AE5 MSTR5 12M 29 $71, Non-School Based Communications Spclst AE5 MSTR5 12M 25 $48, Non-School Based Understanding the Budget Coding Process Page 150

152 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Community Partnership Admin AE5 MSTR5 12M 24 $44, Non-School Based Community Relations Liaison AE5 MSTR5 12M 30 $78, Non-School Based Compensation Analyst AE5 MSTR5 12M 27 $58, Non-School Based Compliance Analyst AE5 MSTR5 12M 29 $71, Non-School Based Compliance Rep AS5 MSTR5 12M 26 $53, Non-School Based Compliance Representative AE5 MSTR5 12M 27 $58, Non-School Based Computer Operator AS5 MSTR5 12M 23 $40, Non-School Based Confucius Institute Manager AE5 MSTR5 12M 31 $85, Non-School Based Construction Project Mgr AE5 MSTR5 12M 30 $78, Non-School Based Construction Services Rep AS5 MSTR5 12M 27 $58, Non-School Based Controller AE5 MSTR5 12M 37 $152, Non-School Based CTE Prog Spclst-12M AE5 MSTR5 12M 28 $64, Non-School Based CTE, Arch & Const Tech- HVAC VT3 TCHR3 11M 33 $95, Non-School Based CTE, Manufact: Machining VT1 TCHR1 10M 33 $65, Non-School Based Cultural Programs Manager AE5 MSTR5 12M 31 $85, Non-School Based Curriculum Spclst TL AE5 MSTR5 12M 30 $78, Non-School Based Custodial TL AS5 MSTR5 12M 24 $44, Non-School Based Custodian 11M-No Pay Advancmt CU4 MSTR3 11.5M 15 $20, Non-School Based Customer Service Rep AS5 MSTR5 12M 22 $36, Non-School Based Database Admin AE5 TECHN 12M T12 $88, Non-School Based Database Technician AS5 MSTR5 12M 23 $40, Non-School Based DDC Controls Admin AE5 MSTR5 12M 26 $53, Non-School Based DDC Controls Specialist AS5 MSTR5 12M 26 $53, Non-School Based Demographer AE5 MSTR5 12M 28 $64, Non-School Based Deputy Supt & Chief Finan Ofcr AE5 MSTR5 12M B $200, Non-School Based Dietician AE5 MSTR5 12M 28 $64, Non-School Based Dietitian AE5 MSTR5 12M 28 $64, Non-School Based Digital Production Tech AS5 MSTR5 12M 19 $27, Non-School Based Dir, Curriculum AE5 MSTR5 12M 33 $103, Non-School Based Dir, Curriculum - Literacy AE5 MSTR5 12M 33 $103, Non-School Based Dir, Drop-Out Prevention AE5 MSTR5 12M 31 $85, Non-School Based Dir, Information Technology AE5 TECHN 12M 16 $24, Non-School Based Dir, School Support Services AE5 MSTR5 12M 32 $94, Non-School Based Dir, Sec Curric & Devel AE5 MSTR5 12M 33 $103, Non-School Based Dir, Teacher Development AE5 MSTR5 12M 33 $103, Non-School Based Director AE5 MSTR5 12M 32 $94, Non-School Based Director - School Office AE5 MSTR5 12M 33 $103, Non-School Based Director, EMERGE AE5 MSTR5 12M 32 $94, Non-School Based Director, Global Education AE5 MSTR5 12M 33 $103, Non-School Based Director, Linked Lrng-Int Path AE5 MSTR5 12M 32 $94, Non-School Based Director, MTSS AE5 MSTR5 12M 33 $103, Non-School Based Director, Nutrition Services AE5 MSTR5 12M 33 $103, Non-School Based Director, School Office AE5 MSTR5 12M 33 $103, Non-School Based Director, School Support AE5 MSTR5 12M 33 $103, Non-School Based Dispatcher AS5 MSTR5 12M 18 $24, Non-School Based District Registrar AE5 MSTR5 12M 28 $64, Non-School Based Document Control Administrator AE5 MSTR5 12M 28 $64, Non-School Based Drug Free Workplace Admin AE5 MSTR5 12M 26 $53, Non-School Based Education Technology Spclst AE5 MSTR5 12M 30 $78, Non-School Based EEO Analyst AE5 MSTR5 12M 27 $58, Non-School Based Electrician CT5 MSTR5 12M 25 $48, Non-School Based Employee Relations Analyst AE5 MSTR5 12M 30 $78, Non-School Based Engineer AE5 MSTR5 12M 32 $94, Non-School Based Environmental Consulting TL AE5 MSTR5 12M 26 $53, Non-School Based Ethics and Compliance Officer AE5 MSTR5 12M 35 $125, Non-School Based Executive Administrative Asst AS5 MSTR5 12M 25 $48, Non-School Based Executive Asst to the Supt AE5 MSTR5 12M 28 $64, Non-School Based Understanding the Budget Coding Process Page 151

153 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Executive Chef AE5 MSTR5 12M 30 $78, Non-School Based Exterminator CT5 MSTR5 12M 21 $33, Non-School Based Facilities Planner AE5 MSTR5 12M 30 $78, Non-School Based Family & Commun Engagement Spe AE5 MSTR5 12M 27 $58, Non-School Based Family & Commun Engmt Spec TL AE5 MSTR5 12M 28 $64, Non-School Based Fencing Repairer CT5 MSTR5 12M 18 $24, Non-School Based Field Safety Inspector AS5 MSTR5 12M 23 $40, Non-School Based Field Safety TL AE5 MSTR5 12M 28 $64, Non-School Based Finance Database Technician AS5 MSTR5 12M 23 $40, Non-School Based Finance Master Data Mgr AE5 TECHN 12M T12 $88, Non-School Based Fire Extinguish Tech CT5 MSTR5 12M 21 $33, Non-School Based Food Prod & Package Machine Op AS3 MSTR3 11M 22 $33, Non-School Based Food Prod & Pckg Mach Op4D/10H CTJ MSTR1 10M 22 $23, Non-School Based FS Administration TL AE5 MSTR5 12M 25 $48, Non-School Based FS Attendant CTD MSTR1 10M 16 $17, Non-School Based FS Attendant TL 1 CTF MSTR1 10M 17 $18, Non-School Based FS Attendant TL 2 CTF MSTR1 10M 18 $20, Non-School Based FS Attendant TL 3 CTF MSTR1 10M 19 $17, Non-School Based FS Attendant Trainee CTF MSTR1 10M 16 $17, Non-School Based FS Production Attendant CTD MSTR1 10M 17 $18, Non-School Based FS Production Attendant TL CTF MSTR1 10M 22 $23, Non-School Based FS Quality Control Rep CT5 MSTR5 12M 22 $36, Non-School Based FS Student Eligibility Tech AS5 MSTR5 12M 24 $44, Non-School Based FS Student Eligibility TL AS5 MSTR5 12M 25 $48, Non-School Based FS Training Administrator AE5 MSTR5 12M 27 $58, Non-School Based Gen Mgr, Benefits AE5 MSTR5 12M 36 $138, Non-School Based Gen Mgr, Benefits&Risk Manage AE5 MSTR5 12M 36 $138, Non-School Based Gen Mgr, Budget and Finc Plan AE5 MSTR5 12M 36 $138, Non-School Based Gen Mgr, Business Assistance AE5 MSTR5 12M 36 $138, Non-School Based Gen Mgr, Business Ops Commun AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Communications AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Compensation AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Construction AE5 MSTR5 12M 35 $125, Non-School Based Gen Mgr, Facilities Design AE5 MSTR5 12M 35 $125, Non-School Based Gen Mgr, Facilities Planning AE5 MSTR5 12M 35 $125, Non-School Based Gen Mgr, Facility Services AE5 MSTR5 12M 35 $125, Non-School Based Gen Mgr, Family & Commun Engag AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Finance Major Project AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, HR Business Srvcs AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Human CapitalAcctblty AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, IT AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Medicaid Finance AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Procurement AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Strat Partnerships AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Talent Acquisition AE5 MSTR5 12M 34 $114, Non-School Based Gen Mgr, Transport AE5 MSTR5 12M 36 $138, Non-School Based General Counsel AE5 MSTR5 12M 37 $152, Non-School Based General Manager, IT AE5 MSTR5 12M 34 $114, Non-School Based Glazier CT5 MSTR5 12M 22 $36, Non-School Based Government Relations Director AE5 MSTR5 12M 34 $114, Non-School Based Grant Manager AE5 MSTR5 12M 30 $78, Non-School Based Grants Admin AE5 MSTR5 12M 28 $64, Non-School Based Grants Developer AE5 MSTR5 12M 26 $53, Non-School Based Graphic Designer AE5 MSTR5 12M 24 $44, Non-School Based Grounds Maintenance TL AS5 MSTR5 12M 25 $48, Non-School Based Grounds Worker CT5 MSTR5 12M 17 $24, Non-School Based Guidance & Counseling Director AE5 MSTR5 12M 32 $94, Non-School Based Understanding the Budget Coding Process Page 152

154 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Hazardous Material Inspector AS5 MSTR5 12M 22 $36, Non-School Based Health and Medical Srvs Spclst AE5 MSTR5 12M 28 $64, Non-School Based Heavy Equipment Operator CT5 MSTR5 12M 23 $40, Non-School Based HR Business Partner AE5 MSTR5 12M 29 $71, Non-School Based HR Business Partner Assistant AS5 MSTR5 12M 24 $44, Non-School Based HR Business Partner Asst TL AE5 MSTR5 12M 27 $58, Non-School Based HR Certification Associate AS5 MSTR5 12M 25 $48, Non-School Based HR Certificatn Assoc-HQ Ttl II AS5 MSTR5 12M 25 $48, Non-School Based HR Operations TL AE5 MSTR5 12M 27 $58, Non-School Based HRIS Analyst AE5 MSTR5 12M 30 $78, Non-School Based Human Resources Asst AS5 MSTR5 12M 24 $44, Non-School Based Human Resources Cert Officer AE5 MSTR5 12M 29 $71, Non-School Based Human Resources Rep AS5 MSTR5 12M 24 $44, Non-School Based Human Resources TL AE5 MSTR5 12M 26 $53, Non-School Based Imaging Quality Assurance Tech AS5 MSTR5 12M 23 $40, Non-School Based Imaging Tech AS5 MSTR5 12M 19 $27, Non-School Based Imaging Tech I AS5 MSTR5 12M 19 $27, Non-School Based Imaging TL AE5 MSTR5 12M 26 $53, Non-School Based Indoor Air Quality Inspector AS5 MSTR5 12M 25 $48, Non-School Based Information Center Rep AS5 MSTR5 12M 19 $27, Non-School Based Information Security Analyst AE5 TECHN 12M T12 $88, Non-School Based Inspector General AE5 MSTR5 12M 37 $152, Non-School Based Instruc Coach- Sec Cur & Devel AE3 MSTR3 11M 30 $71, Non-School Based Instruc Coach-Sec Cur & Devel AE5 MSTR5 12M 30 $78, Non-School Based Instruc Technol Program Spclst AE5 MSTR5 12M 30 $78, Non-School Based Insulator CT5 MSTR5 12M 22 $36, Non-School Based Int Applications Developer AE5 TECHN 12M T9 $66, Non-School Based Int Business Analyst AE5 MSTR5 12M 23 $40, Non-School Based Int Business Systems Analyst AE5 TECHN 12M T10 $73, Non-School Based Int Info Security Analyst AS5 TECHN 12M T9 $66, Non-School Based Int Platform Systems Admin AE5 TECHN 12M T9 $66, Non-School Based Int Technology Project Mgr AE5 TECHN 12M T10 $73, Non-School Based Int Technology Trainer AS5 MSTR5 12M 26 $53, Non-School Based Interm Application Support Rep AE5 MSTR5 12M 26 $53, Non-School Based Intern, LSSP AS1 SPLJR 10M 0 $18, Non-School Based Internal Auditor AE5 MSTR5 12M 27 $58, Non-School Based Investigator AE5 MSTR5 12M 27 $58, Non-School Based Investigator TL AE5 MSTR5 12M 29 $71, Non-School Based IT Customer Service Rep AS5 MSTR5 12M 26 $53, Non-School Based IT Internal Audit TL AE5 MSTR5 12M 31 $85, Non-School Based IT Team Manager AE5 MSTR5 12M 30 $78, Non-School Based JROTC Prog Admin AE5 MSTR5 12M 27 $58, Non-School Based JROTC Prog Admin TL AE5 MSTR5 12M 28 $64, Non-School Based Laboratory Tech CT5 MSTR5 12M 21 $33, Non-School Based Laboratory TL AE5 MSTR5 12M 28 $64, Non-School Based Lead Parent Tutor-HIPPY Progra AS5 MSTR5 12M 21 $33, Non-School Based Legal Assistant AS5 MSTR5 12M 26 $53, Non-School Based Library Services Spclst AE5 MSTR5 12M 28 $64, Non-School Based Locksmith CT5 MSTR5 12M 22 $36, Non-School Based Logistics Manager AE5 MSTR5 12M 30 $78, Non-School Based LSSP 10.5M EV2 EVAL2 10.5M 33 $90, Non-School Based LSSP 10M EV1 EVAL1 10M 33 $65, Non-School Based LSSP 11.5 EV4 EVAL4 11.5M 33 $99, Non-School Based LSSP 11M EV3 EVAL3 11M 33 $95, Non-School Based LSSP 12M EV5 EVAL5 12M 33 $103, Non-School Based LSSP Trainee M EV2 EVAL2 10.5M 33 $90, Non-School Based LSSP Trainee - 11M EV3 EVAL3 11M 33 $95, Non-School Based Understanding the Budget Coding Process Page 153

155 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class LSSP Trainee- 10M EV1 EVAL1 10M 33 $65, Non-School Based Magnet Program Spclst AE5 MSTR5 12M 28 $64, Non-School Based Mailroom Attendant CT5 MSTR5 12M 18 $24, Non-School Based Maintenance Helper-12M CT5 MSTR5 12M 17 $24, Non-School Based Maintenance Planner AS5 MSTR5 12M 24 $44, Non-School Based Maintenance Repairer CT5 MSTR5 12M 22 $36, Non-School Based Maintenance TL AS5 MSTR5 12M 27 $58, Non-School Based Maintenance Trainer AS5 MSTR5 12M 25 $48, Non-School Based Manager, Linked Learning AE5 MSTR5 12M 30 $78, Non-School Based Manager, Medicaid Services AE5 MSTR5 12M 30 $78, Non-School Based Master Electrician AE5 MSTR5 12M 28 $64, Non-School Based Master Plumber AE5 MSTR5 12M 28 $64, Non-School Based Media Relations Spclst AE5 MSTR5 12M 27 $58, Non-School Based Medicaid Account Manager AE5 MSTR5 12M 30 $78, Non-School Based Medicaid Account Manager AE5 MSTR5 12M 28 $64, Non-School Based Medicaid Implementation Admin AE5 MSTR5 12M 27 $58, Non-School Based Medicaid Network Admin AE5 MSTR5 12M 28 $64, Non-School Based Medical Coding & Claims Tech AS5 MSTR5 12M 23 $40, Non-School Based Mgr College/Career Guidance AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Accountability & Complian AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Accounting AE5 MSTR5 12M 30 $78, Non-School Based Mgr, ACP Compliance AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Administrative Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, After School Progs AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Auxiliary Support AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Behavioral Intervention AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Budgeting AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Camp Program AE2 MSTR2 10.5M 30 $68, Non-School Based Mgr, Cent Selection Services AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Certification Training AE5 MSTR5 12M 29 $71, Non-School Based Mgr, College Readiness AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Communications (FACE) AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Construction Audit AE5 MSTR5 12M 32 $94, Non-School Based Mgr, Counseling AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Creative Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Crossing Guard AE5 MSTR5 12M 25 $48, Non-School Based Mgr, Curriculum AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Customer Service AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Data Quality AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Driver AE5 MSTR5 12M 24 $44, Non-School Based Mgr, Employee Support Srcs AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Energy & Sustainability AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Environmental Consulting AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Environmental Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, External Funding AE5 MSTR5 12M 31 $85, Non-School Based Mgr, External Sales & Prod Ops AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Facilities FF&E AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Facility Services AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Food Service Operations CT3 MSTR3 11M 27 $53, Non-School Based Mgr, FS Cafe -11M CT3 MSTR3 11M 24 $40, Non-School Based Mgr, FS CafΘ-11 M CT3 MSTR3 11M 24 $40, Non-School Based Mgr, FS Manufacturing AE5 MSTR5 12M 28 $64, Non-School Based Mgr, FS Production AE5 MSTR5 12M 25 $48, Non-School Based Mgr, FS Production Support AE5 MSTR5 12M 24 $44, Non-School Based Mgr, FS Quality Assurance AE5 MSTR5 12M 30 $78, Non-School Based Mgr, FS Stdnt Eligibility Ops AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Grant Development AE5 MSTR5 12M 30 $78, Non-School Based Understanding the Budget Coding Process Page 154

156 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Mgr, Graphic Design AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Health&Medical Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, HR Business Partners AE5 MSTR5 12M 30 $78, Non-School Based Mgr, HR Operations AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Human Resources Records AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Information Center AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Insurance AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Internal Audit AE5 MSTR5 12M 32 $94, Non-School Based Mgr, Investigators AE5 MSTR5 12M 29 $71, Non-School Based Mgr, IT AE5 TECHN 12M T14 $107, Non-School Based Mgr, Library Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Maintenance Training AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Migrant Prog AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Multilingual Prog AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Multimedia AE5 MSTR5 12M 30 $78, Non-School Based Mgr, NS Quality Assurance AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Nurse Consultant AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Nurse Consultant AE4 MSTR4 11.5M 29 $68, Non-School Based Mgr, Nutrition Services AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Nutrition Srvs Ops-11M CT3 MSTR3 11M 27 $53, Non-School Based Mgr, Nutrition Srvs Ops-12M CT6 MSTR5 12M 27 $58, Non-School Based Mgr, Onboarding & Org Dev AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Payroll AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Plant Production AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Police Dispatch AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Procurement AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Prof Dev Central Support AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Profes Development Design AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Psychological Services AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Record and Info Manage AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Research & Account AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Safety & Loss Control AE5 MSTR5 12M 29 $71, Non-School Based Mgr, School Choice AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Special Ed Prog AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Stadium & Equipment AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Student Records AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Student Transfer AE5 MSTR5 12M 30 $78, Non-School Based Mgr, Teacher Development AE5 MSTR5 12M 31 $85, Non-School Based Mgr, Teacher Recruitment AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Teacher Selection AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Telecoms AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Test Materials AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Test Materials Logistics AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Translation Services AE5 MSTR5 12M 28 $64, Non-School Based Mgr, Transport Training AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Transportation Reporting AE5 MSTR5 12M 29 $71, Non-School Based Mgr, UIL AE5 MSTR5 12M 29 $71, Non-School Based Mgr, Warehouse AE5 MSTR5 12M 27 $58, Non-School Based Mgr, Workers' Compensation AE5 MSTR5 12M 28 $64, Non-School Based Migrant Prog Rep AS5 MSTR5 12M 21 $33, Non-School Based Multilingual Prog Specialist AE5 MSTR5 12M 28 $64, Non-School Based Music Therapist-10M AE1 MSTR1 10M 27 $38, Non-School Based Network Ops Control Analyst AS5 TECHN 12M T7 $54, Non-School Based Network Systems Admin AE5 TECHN 12M T11 $80, Non-School Based NS Production Attend 4D/10H CTJ MSTR1 10M 17 $18, Non-School Based NS Production Attend TL 4D/10H CTJ MSTR1 10M 22 $23, Non-School Based Nurse Consultant-12M AE5 MSTR5 12M 28 $64, Non-School Based Understanding the Budget Coding Process Page 155

157 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Nutritionist AE5 MSTR5 12M 27 $58, Non-School Based Occupational Therapist AE2 MSTR2 10.5M 28 $56, Non-School Based Officer, Business Operations AE5 MSTR5 12M 36 $138, Non-School Based Officer, Communications & Publ AE5 MSTR5 12M 35 $125, Non-School Based Officer, Constructio-Fac Srvcs AE5 MSTR5 12M 36 $138, Non-School Based Officer, Curriculum & Instruct AE5 MSTR5 12M 35 $125, Non-School Based Officer, Human Capital AE5 MSTR5 12M 35 $125, Non-School Based Officer, Innov Curric & Devel AE5 MSTR5 12M 35 $125, Non-School Based Officer, Leadership Dev AE5 MSTR5 12M 35 $125, Non-School Based Officer, Major Projects AE5 MSTR5 12M 35 $125, Non-School Based Officer, Procurement AE5 MSTR5 12M 36 $138, Non-School Based Officer, Student Support Servi AE5 MSTR5 12M 35 $125, Non-School Based Onboarding Prog Spclst AE5 MSTR5 12M 28 $64, Non-School Based On-Line Training Spec (PDCS) AE5 MSTR5 12M 28 $64, Non-School Based Online/Formative Asses Adminis AE5 MSTR5 12M 29 $71, Non-School Based Org Development Program Spclst AE5 MSTR5 12M 28 $64, Non-School Based Outdoor Education Leader CTB MSTR0 9M 24 $28, Non-School Based Outreach Worker AE5 MSTR5 12M 26 $53, Non-School Based Outreach Worker 10.5M AE2 MSTR2 10.5M 26 $46, Non-School Based Outreach Worker TL AE5 MSTR5 12M 28 $64, Non-School Based Paint & Body Repair Tech CT5 MSTR5 12M 21 $33, Non-School Based Painter CT5 MSTR5 12M 22 $36, Non-School Based Parent/Community Admin AE5 MSTR5 12M 30 $78, Non-School Based Parent/Community Liaison AE5 MSTR5 12M 24 $44, Non-School Based Partnership Liaison AE5 MSTR5 12M 27 $58, Non-School Based Parts Tech CT5 MSTR5 12M 21 $33, Non-School Based Payroll Clerk AS5 MSTR5 12M 20 $30, Non-School Based Payroll Tech AS5 MSTR5 12M 22 $36, Non-School Based Payroll Technology Specialist AE5 MSTR5 12M 30 $78, Non-School Based Perf & Cont Improvement Mgr AE5 MSTR5 12M 30 $78, Non-School Based Permit and Inspection Admin AE5 MSTR5 12M 27 $58, Non-School Based Pest Control TL AS5 MSTR5 12M 24 $44, Non-School Based Plant Production TL AS5 MSTR5 12M 25 $48, Non-School Based Plasterer CT5 MSTR5 12M 22 $36, Non-School Based Platform Systems Admin AE5 TECHN 12M T11 $80, Non-School Based Plumber CT5 MSTR5 12M 24 $44, Non-School Based Police Dispatcher AS5 MSTR5 12M 22 $36, Non-School Based Police Lieutenant AE5 MSTR5 12M 30 $78, Non-School Based Police Officr-11M-No Advancemt AS8 MSTR3 11M 25 $44, Non-School Based Police Sergeant AS5 MSTR5 12M 28 $64, Non-School Based Policy Administration Analyst AE5 MSTR5 12M 26 $53, Non-School Based Press Opr,Large Form, 4 Color AS5 MSTR5 12M 23 $40, Non-School Based Press Opr,Small Form, 1 Color AS5 MSTR5 12M 19 $27, Non-School Based Press Opr,Small Form, 2 Color AS5 MSTR5 12M 21 $33, Non-School Based Principal, ECH PE5 PPES5 12M 15 $24, Non-School Based ProCard Rep AS5 MSTR5 12M 22 $36, Non-School Based Producer/Director AE5 MSTR5 12M 25 $48, Non-School Based Production Scheduler AS5 MSTR5 12M 25 $48, Non-School Based Prof Development Design Spec AE5 MSTR5 12M 28 $64, Non-School Based Prof Development Operations TL AE5 MSTR5 12M 29 $71, Non-School Based Prof Standards Analyst AE5 MSTR5 12M 30 $78, Non-School Based Program Manager AE5 MSTR5 12M 30 $78, Non-School Based Program Mgr, Leadership Dev AE5 MSTR5 12M 30 $78, Non-School Based Project Director, Budgeting AE5 MSTR5 12M 30 $78, Non-School Based Psychologist-11.5M AE4 MSTR4 11.5M 29 $68, Non-School Based Psychologist-11M AE3 MSTR3 11M 29 $65, Non-School Based Psychology Fellow-12M AE5 MSTR5 12M 28 $64, Non-School Based Understanding the Budget Coding Process Page 156

158 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Public Information Asst AS5 MSTR5 12M 25 $48, Non-School Based Quality Assurance Analyst AE5 MSTR5 12M 26 $53, Non-School Based Real Est Acquisition Spclst AE5 MSTR5 12M 27 $58, Non-School Based Real Estate Manager AE5 MSTR5 12M 32 $94, Non-School Based Records TL AS5 MSTR5 12M 24 $44, Non-School Based Recruiter AE5 MSTR5 12M 27 $58, Non-School Based Recruiter, Leadership AE5 MSTR5 12M 28 $64, Non-School Based Recruiting Associate AS5 MSTR5 12M 20 $30, Non-School Based Recruitment Team Lead AE5 MSTR5 12M 28 $64, Non-School Based Reg Mgr, Transport Routing AE5 MSTR5 12M 29 $71, Non-School Based Reg School Business Mgr AE5 MSTR5 12M 30 $78, Non-School Based Research Spclst AE5 MSTR5 12M 28 $64, Non-School Based Retirement Progs Admin AE5 MSTR5 12M 28 $64, Non-School Based Risk Management Trainer AE5 MSTR5 12M 27 $58, Non-School Based Roofer CT5 MSTR5 12M 22 $36, Non-School Based Sanitation Attendant AS1 MSTR1 10M 17 $18, Non-School Based Sanitation Attendant 4D/10H CTJ MSTR1 10M 17 $18, Non-School Based Sanitation Attendant TL AS1 MSTR1 10M 22 $23, Non-School Based Sanitation Attendant TL 4D/10H CTJ MSTR1 10M 22 $23, Non-School Based School Compliance Officer AE5 MSTR5 12M 34 $114, Non-School Based School Support Officer AE5 MSTR5 12M 34 $114, Non-School Based Security Guard TL AS5 MSTR5 12M 20 $30, Non-School Based Selection Specialist AE5 MSTR5 12M 27 $58, Non-School Based Senior Accountability Manager AE5 MSTR5 12M 31 $85, Non-School Based Senior Police Dispatcher AS5 MSTR5 12M 23 $40, Non-School Based Sheet Metal Worker CT5 MSTR5 12M 23 $40, Non-School Based Site Services TL AS5 MSTR5 12M 25 $48, Non-School Based Small Engine Repairer CT5 MSTR5 12M 22 $36, Non-School Based Sourcing Analyst AE5 MSTR5 12M 28 $64, Non-School Based Sourcing Specialist AE5 MSTR5 12M 28 $64, Non-School Based Spclst Applications Developer AE5 TECHN 12M T13 $97, Non-School Based Spclst Bus Systems Analyst AE5 TECHN 12M T14 $107, Non-School Based Spclst Business Analyst AE5 MSTR5 12M 28 $64, Non-School Based Spclst Database Admin AE5 TECHN 12M 15 $24, Non-School Based Spclst Inform Security Engr AE5 TECHN 12M 15 $24, Non-School Based Spclst IT Customer Srvc Spclst AE5 MSTR5 12M 30 $78, Non-School Based Spclst Ntwk Systems Engineer AE5 TECHN 12M T14 $107, Non-School Based Spclst Platform Systems Admin AE5 TECHN 12M T14 $107, Non-School Based Spclst Technology Project Mgr AE5 TECHN 12M T14 $107, Non-School Based Spclst, Eval-Bilingual 10.5M EV2 EVAL2 10.5M 33 $90, Non-School Based Spclst, Eval-Bilingual 10M EV1 EVAL1 10M 33 $65, Non-School Based Spclst, Eval-Bilingual 11M EV3 EVAL3 11M 33 $95, Non-School Based Spclst, Eval-Bilingual 12M EV5 EVAL5 12M 33 $103, Non-School Based Spclst, Eval-ED Cert 10.5M EV2 EVAL2 10.5M 33 $90, Non-School Based Spclst, Eval-ED Cert 10M EV1 EVAL1 10M 33 $65, Non-School Based Spclst, Eval-ED Cert 11.5 NoAd EV6 EVAL4 11.5M 33 $99, Non-School Based Spclst, Eval-ED Cert 11.5M EV4 EVAL4 11.5M 33 $99, Non-School Based Spclst, Eval-ED Cert 11M EV3 EVAL3 11M 33 $95, Non-School Based Spclst, Eval-ED Cert 12M EV5 EVAL5 12M 33 $103, Non-School Based Special Ed Data Analyst AE5 MSTR5 12M 27 $58, Non-School Based Special Ed Prog Spclst TL AE5 MSTR5 12M 29 $71, Non-School Based Special Ed Prog Spclst-11M AE3 MSTR3 11M 28 $59, Non-School Based Special Ed Prog Spclst-12M AE5 MSTR5 12M 28 $64, Non-School Based Special Events Planner AE5 MSTR5 12M 28 $64, Non-School Based Special Pops Prog Spclst AE5 MSTR5 12M 28 $64, Non-School Based Speech Therapist 10.5M RT2 TCHR2 10.5M 33 $90, Non-School Based Speech Therapist-Bilingual 10M RT1 TCHR1 10M 33 $65, Non-School Based Understanding the Budget Coding Process Page 157

159 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Speech Therapist-BIlingual 12M RT5 TCHR5 12M 33 $103, Non-School Based Sr Accountant AE5 MSTR5 12M 28 $64, Non-School Based Sr Administrative Asst AS5 MSTR5 12M 23 $40, Non-School Based Sr Administrator, Food Service AE5 MSTR5 12M 36 $138, Non-School Based Sr Admnstr, Nutrition Services AE5 MSTR5 12M 36 $138, Non-School Based Sr After School Prog Spclst AE5 MSTR5 12M 28 $64, Non-School Based Sr Applications Developer AE5 TECHN 12M T12 $88, Non-School Based Sr Athletics Prog Admin AE5 MSTR5 12M 31 $85, Non-School Based Sr Budget Analyst AE5 MSTR5 12M 29 $71, Non-School Based Sr Business Analyst AE5 MSTR5 12M 26 $53, Non-School Based Sr Business Systems Analyst AE5 TECHN 12M T12 $88, Non-School Based Sr Buyer AE5 MSTR5 12M 27 $58, Non-School Based Sr CAD Designer AE5 MSTR5 12M 25 $48, Non-School Based Sr Compensation Analyst AE5 MSTR5 12M 29 $71, Non-School Based Sr Compliance Analyst AE5 MSTR5 12M 30 $78, Non-School Based Sr Compliance Analyst - PEIMS AE5 MSTR5 12M 30 $78, Non-School Based Sr Computer Operator AS5 MSTR5 12M 25 $48, Non-School Based Sr Construction Auditor AE5 MSTR5 12M 30 $78, Non-School Based Sr Cost Accountant AE5 MSTR5 12M 29 $71, Non-School Based Sr Custodian CT5 MSTR5 12M 16 $24, Non-School Based Sr Customer Service Rep AS5 MSTR5 12M 23 $40, Non-School Based Sr Database Admin AE5 TECHN 12M T14 $107, Non-School Based Sr Education Technology Spclst AE5 MSTR5 12M 31 $85, Non-School Based Sr Electrician AS5 MSTR5 12M 26 $53, Non-School Based Sr Exec Administrative Asst AS5 MSTR5 12M 27 $58, Non-School Based Sr Graphic Designer AE5 MSTR5 12M 26 $53, Non-School Based Sr Guidance & Couns Prog Spcl AE5 MSTR5 12M 29 $71, Non-School Based Sr HR Business Partner Asst AS5 MSTR5 12M 25 $48, Non-School Based Sr Human Resources Asst AS5 MSTR5 12M 25 $48, Non-School Based Sr HVAC Repairer CT5 MSTR5 12M 26 $53, Non-School Based Sr Infor Security Engineer AE5 TECHN 12M T14 $107, Non-School Based Sr Information Center Rep AS5 MSTR5 12M 22 $36, Non-School Based Sr Internal Auditor AE5 MSTR5 12M 30 $78, Non-School Based Sr IT Auditor AE5 MSTR5 12M 29 $71, Non-School Based Sr IT Customer Service Spclst AE5 MSTR5 12M 28 $64, Non-School Based Sr Maintenance Trainer AE5 MSTR5 12M 27 $58, Non-School Based Sr Manager AE5 MSTR5 12M 32 $94, Non-School Based Sr Manager, Guid & Counseling AE5 MSTR5 12M 31 $85, Non-School Based Sr Manager, Leadership Develop AE5 MSTR5 12M 31 $85, Non-School Based Sr Manager, Teacher Developmt AE5 MSTR5 12M 33 $103, Non-School Based Sr Media Relations Spclst AE5 MSTR5 12M 29 $71, Non-School Based Sr Mgr, Academics AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Accounting AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Administration AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Administrative Srvc AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Budgeting AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Business Operations AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Communications AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Community Partnerships AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Compensation AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Construction Services AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Employee Relations AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Facilities Design AE5 MSTR5 12M 33 $103, Non-School Based Sr Mgr, Facilities Finance AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Facilities Maintenance AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Fed & State Compliance AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Fleet Operations AE5 MSTR5 12M 31 $85, Non-School Based Understanding the Budget Coding Process Page 158

160 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Sr Mgr, HR Business Partners AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, HRIS AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, IT AE5 TECHN 12M 15 $24, Non-School Based Sr Mgr, JROTC AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Media Relations AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Medicaid Finance AE5 MSTR5 12M 34 $114, Non-School Based Sr Mgr, Multimedia AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, NS Operations AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Onboarding & Org Devel AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Operations (Custodial) AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Performance Mgmt AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, PSD Dsgn, Media,Online AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Recruitment & Selectn AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Risk Management AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Special Ed Programs AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Student Assessment AE5 MSTR5 12M 31 $85, Non-School Based Sr Mgr, Supp Manag&Cntrt Admin AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Tchr Development-ACP AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Transport Opns & Trng AE5 MSTR5 12M 32 $94, Non-School Based Sr Mgr, Warehouse AE5 MSTR5 12M 30 $78, Non-School Based Sr Mgr, Workers Compensation AE5 MSTR5 12M 31 $85, Non-School Based Sr Multimedia Tech AS5 MSTR5 12M 23 $40, Non-School Based Sr Network Ops Control Analyst AE5 TECHN 12M T10 $73, Non-School Based Sr Network Systems Engineer AE5 TECHN 12M T12 $88, Non-School Based Sr Payroll Analyst AE5 MSTR5 12M 28 $64, Non-School Based Sr Platform Systems Admin AE5 TECHN 12M T12 $88, Non-School Based Sr Plumbing AS5 MSTR5 12M 26 $53, Non-School Based Sr Producer/Director AE5 MSTR5 12M 27 $58, Non-School Based Sr Psychologist-12M AE5 MSTR5 12M 30 $78, Non-School Based Sr Quality Assurance Analyst AE5 MSTR5 12M 30 $78, Non-School Based Sr Recruiter AE5 MSTR5 12M 30 $78, Non-School Based Sr Research Spclst AE5 MSTR5 12M 29 $71, Non-School Based Sr Retirement Counselor AE5 MSTR5 12M 28 $64, Non-School Based Sr Small Engine Repairer AS5 MSTR5 12M 22 $36, Non-School Based Sr Special Pops Prog Spclst AE5 MSTR5 12M 29 $71, Non-School Based Sr Stadium & Equipment Tech CT5 MSTR5 12M 17 $24, Non-School Based Sr Student Information Rep AS5 MSTR5 12M 23 $40, Non-School Based Sr Tech Solutions Architect AE5 TECHN 12M 15 $24, Non-School Based Sr Technology Project Mgr AE5 TECHN 12M T13 $97, Non-School Based Sr Telecoms Repairer CT5 MSTR5 12M 26 $53, Non-School Based Sr Transport Mechanic CT5 MSTR5 12M 24 $44, Non-School Based Sr Treasury Analyst AE5 MSTR5 12M 28 $64, Non-School Based Sr User Device Admin AE5 MSTR5 12M 28 $64, Non-School Based Sr Writer AE5 MSTR5 12M 27 $58, Non-School Based Sr. Application Support Rep AE5 TECHN 12M T11 $80, Non-School Based Sr. CTE Program Specialist-12M AE5 MSTR5 12M 29 $71, Non-School Based Sr. Finance Compliance Analyst AE5 MSTR5 12M 30 $78, Non-School Based Sr. Manager, College Readiness AE5 MSTR5 12M 31 $85, Non-School Based Sr. Manager, EMERGE AE5 MSTR5 12M 31 $85, Non-School Based Sr. Manager, Procurement AE5 MSTR5 12M 32 $94, Non-School Based Sr. Mgr, ARD/IEP Services AE5 MSTR5 12M 31 $85, Non-School Based Sr. Mgr, Child Study AE5 MSTR5 12M 31 $85, Non-School Based Sr. Mgr, Spec Ed Operations AE5 MSTR5 12M 31 $85, Non-School Based Sr. Mgr, Special Ed Compliance AE5 MSTR5 12M 31 $85, Non-School Based Sr. Mgr, Special Ed Progs AE5 MSTR5 12M 31 $85, Non-School Based Sr. Mgr, Transp Term & Safety AE5 MSTR5 12M 31 $85, Non-School Based Sr. Sourcing Specialist AE5 MSTR5 12M 29 $71, Non-School Based Stadium & Equipment Tech-12M CT5 MSTR5 12M 16 $24, Non-School Based Understanding the Budget Coding Process Page 159

161 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Stadium&Equipment Tech TL-12M AS5 MSTR5 12M 23 $40, Non-School Based Stdnt Info and Report Analyst AE5 MSTR5 12M 27 $58, Non-School Based Strategic Commun Director AE5 MSTR5 12M 32 $94, Non-School Based Strategic Commun Spclst AE5 MSTR5 12M 29 $71, Non-School Based Strategic Communications Mgr AE5 MSTR5 12M 29 $71, Non-School Based Student Assess Projects Mgr AE5 MSTR5 12M 30 $78, Non-School Based Student Assessment Specialist AE5 MSTR5 12M 28 $64, Non-School Based Student Records Spclst AE5 MSTR5 12M 28 $64, Non-School Based Student Support Programs Spec AE5 MSTR5 12M 28 $64, Non-School Based Student Transfer Analyst AE5 MSTR5 12M 27 $58, Non-School Based Substance Control Rep AS1 MSTR1 10M 21 $21, Non-School Based Supplier Diversity Specialist AE5 MSTR5 12M 27 $58, Non-School Based Supplier Diversity Team Lead AE5 MSTR5 12M 28 $64, Non-School Based Supt of Schools AE5 MSTR5 12M A $300, Non-School Based Tax Specialist AE5 MSTR5 12M 28 $64, Non-School Based Tax, Fin&Real Est Manage Attn AE5 MSTR5 12M 37 $152, Non-School Based Tchr, Experncd -Early Contract RT1 TCHR1 10M 33 $65, Non-School Based Tchr, TFA - Early Contract RT1 TCHR1 10M 33 $65, Non-School Based Teacher Dev Spcls-El 11M NoAd TDS MSTR3 11M 30 $71, Non-School Based Teacher Dev Spclst-STEM 11M TDS MSTR5 11M 30 $71, Non-School Based Teacher Devel Spec - Elem 11M TDS MSTR5 11M 30 $71, Non-School Based Teacher Development Spec - 11M TDS MSTR5 11M 30 $71, Non-School Based Teacher Development Spec - 12M AE5 MSTR5 12M 30 $78, Non-School Based Teacher Development Spec-ETF AE5 MSTR5 12M 30 $78, Non-School Based Teacher Development Team Lead AE5 MSTR5 12M 31 $85, Non-School Based Teacher Development TL - STEM AE5 MSTR5 12M 31 $85, Non-School Based Teacher Development Tm Ld-ETF AE5 MSTR5 12M 31 $85, Non-School Based Teacher Leader Pgm CS TL AE5 MSTR5 12M 29 $71, Non-School Based Teacher Leader Pgrm Coord AE3 MSTR3 11M 29 $65, Non-School Based Technology Project Manager AE5 TECHN 12M T11 $80, Non-School Based Technology Solutions Architect AE5 TECHN 12M T14 $107, Non-School Based Technology Trainer AE5 MSTR5 12M 27 $58, Non-School Based Telecom Repairer CT5 MSTR5 12M 24 $44, Non-School Based Telecoms TL AS5 MSTR5 12M 27 $58, Non-School Based Temp Assignment, 11M Adm SM3 APMS3 11M 15 $20, Non-School Based Temp Assignment, Principal PE5 PPES5 12M 15 $24, Non-School Based Temporary Assignment, 12M T RT5 TCHR5 12M 33 $103, Non-School Based Temporary Assignment-Admin AE5 SPLJR 12M CL $50, Non-School Based Tile Setter CT5 MSTR5 12M 22 $36, Non-School Based Title Program Specialist AE5 MSTR5 12M 28 $64, Non-School Based TmLdr, Web & Social Media Dev AE5 TECHN 12M T10 $73, Non-School Based Tractor Operator CT5 MSTR5 12M 20 $30, Non-School Based Training and Prof Dev Admin AE5 MSTR5 12M 28 $64, Non-School Based Translator AS5 MSTR5 12M 25 $48, Non-School Based Transport Assistant Foreman AS5 MSTR5 12M 26 $53, Non-School Based Transport Field Safety Invest AS5 MSTR5 12M 21 $33, Non-School Based Transport Foreman AE5 MSTR5 12M 27 $58, Non-School Based Transport Mechanic CT5 MSTR5 12M 21 $33, Non-School Based Transport Mechanic Expert CT5 MSTR5 12M 25 $48, Non-School Based Transport Mechanic Helper-12M CT5 MSTR5 12M 17 $24, Non-School Based Transport Mechanic TL CT5 MSTR5 12M 26 $53, Non-School Based Transport Report&Analy Admin AE5 MSTR5 12M 26 $53, Non-School Based Transport Routing Tech AS5 MSTR5 12M 21 $33, Non-School Based Travel Services Rep AS5 MSTR5 12M 23 $40, Non-School Based Treasurer AE5 MSTR5 12M 31 $85, Non-School Based Tree Pruner CT5 MSTR5 12M 19 $27, Non-School Based Truck Driver CT5 MSTR5 12M 19 $27, Non-School Based UIL Prog Spclst AE5 MSTR5 12M 28 $64, Non-School Based Understanding the Budget Coding Process Page 160

162 Job Code Job Title Salary Plan Pay Grade Pay Grade Level Month/Work Schedule Salary Midpoint Class Unemploymnt Comp Administrator AE5 MSTR5 12M 26 $53, Non-School Based Upholsterer CT5 MSTR5 12M 21 $33, Non-School Based User Device Tech AS5 MSTR5 12M 27 $58, Non-School Based Vehicle Maintenance Asst AS5 MSTR5 12M 20 $30, Non-School Based Vehicle Management Rep AS5 MSTR5 12M 19 $27, Non-School Based Vendor Rep AS5 MSTR5 12M 24 $44, Non-School Based VIPS Prog Admin AE5 MSTR5 12M 27 $58, Non-School Based Warehouse Driver - 11M CTI MSTR3 11M 19 $25, Non-School Based Warehouser - 12M CT5 MSTR5 12M 19 $27, Non-School Based Warehouser Driver - 12M CT5 MSTR5 12M 19 $27, Non-School Based Warehouser TL AS5 MSTR5 12M 23 $40, Non-School Based Warranty Rep AS5 MSTR5 12M 26 $53, Non-School Based Web Content Admin AE5 MSTR5 12M 28 $64, Non-School Based Web Designer AE5 MSTR5 12M 26 $53, Non-School Based Web Press Operator AS5 MSTR5 12M 22 $36, Non-School Based Welder CT5 MSTR5 12M 22 $36, Non-School Based Workers' Compensation Spclst AE5 MSTR5 12M 26 $53, Non-School Based Wrangler CTB MSTR0 9M 17 $15, Non-School Based Writer AE5 MSTR5 12M 25 $48, Non-School Based Budget Period reflected in Sal Plan: 1=10 months 2=10.5 3=11 4=11.5 5=12 6=220 day police Ex-AS1 reads AS 10 months. Understanding the Budget Coding Process Page 161

163 Job Codes for the Allowable Title I Positions Job Code Job Title Salary Plan/ Duty Pay Grade Schedule Tchr, Intervention (General) -Ttl 1 RT1TCHR1 10-month Tchr, Intervention (Math) - Ttl 1 RT1TCHR1 10-month Tchr, Intervention (Reading) - Ttl 1 RT1TCHR1 10-month Tchr, Intervention (Science) -Ttl 1 RT1TCHR1 10-month Tchr, Intervention (General) -Ttl 1 Hrly AT5TCHR0 Hourly Tchr, Intervention (Math) - Ttl 1 Hrly AT5TCHR0 Hourly Tchr, Intervention (Reading) - Ttl 1 Hrly AT5TCHR0 Hourly Tchr, Intervention (Science) -Ttl 1 Hrly AT5TCHR0 Hourly Tchr, Class Size Reduction (General) - Ttl 1 RT1TCHR1 10-month Tchr, Class Size Reduction (Bilingual) - Ttl 1 RT1TCHR1 10-month Tchr, Class Size Reduction (ESL) - Ttl 1 RT1TCHR1 10-month Tchr, Class Size Reduction (Core Content) - Ttl 1 RT1TCHR1 10-month Parent Engagement Rep, 10M - Ttl1 AS1MSTR1 10-month Parent Engagement Rep, 11M - Ttl1 AS3MSTR3 11-month Parent Engagement Rep, 12M - Ttl1 AS5MSTR5 12-month Sr Academic Tutor, Hrly - Ttl1 H10AHRLY0 Hourly Sr Academic Tutor, 10M - Ttl 1 AS1MSTR1 10-month Sr Academic Tutor, 11M - Ttl1 AS3MSTR3 11-month Sr Academic Tutor, 12M - Ttl1 AS5MSTR5 12-month Counselor, 10M - Title 1 ES1COUN1 10-month Counselor, 11M - Title 1 ES3COUN3 11-month Social Worker, 10M - Title 1 AE1MSTR1 10-month Social Worker, 11M - Title 1 AE3MSTR3 11-month Social Worker, 12M - Title 1 AE5MSTR5 12-month HS Graduation Coach, 10M -Ttl1 AE1MSTR1 10-month HS Graduation Coach, 11M -Ttl1 AE3MSTR3 11-month HS Graduation Coach, 12M -Ttl1 AE5MSTR5 12-month Psychologist, 11M - Ttl1 AE3MSTR3 11-month Understanding the Budget Coding Process Page 162

164 Commonly Used Non-Contract (Hrly) Job Codes Job Code Job Title SalPlan/PG Hrly Lecturer - Degreed H10A/SPLJR Hrly Lecturer H10A/SPLJR Hrly Tchr AT5/TCHR Hrly Tchr. Asst. H10A/HRLY Hrly Aide Non-Instructional H10A/HRLY Dedicated Associate Tchr. AT3/SPLJR Hrly Clk H10A/HRLY Hrly Clk II H10A/HRLY Hrly Clk III H10A/HRLY Hrly Student Worker H10A/HRLY Associate Tutor--Hr H10A/HRLY Sr. Academic Tutor--Hr H10A/HRLY Hrly Nurse AT5/TCHR Hrly Security Guard H10A/HRLY Hrly Custodian H10A/SPLJR Student Information Rep--Hr H10A/HRLY0 Understanding the Budget Coding Process Page 163

165 Budgeting (General Operating Fund) Understanding the Budget Coding Process Page 164

166 INTRODUCTION The Budgeting and Financial Planning - School-Based Budgeting, consists of one Senior Manager, two Senior Budget Analysts, four Budget Analysts and one Associate Budget Analyst. The Senior Manager is primarily responsible for the preparation and development of all district and charter schools annual budgets from all funding sources and the year round monitoring and maintenance of budgetary control. Assists in the enrollment, revenue and expenditure forecasting process for short and long term budgetary planning. Manages budget staff. The Senior Budget Analysts are responsible for assisting budget analyst as well as overseeing comprehensive conditions with assigned schools. They are also responsible for providing analytical support for the more complex budget projects. Serves as a technical resource to other budget analysts during the annual budget development process for schools and centralized departments. The Budget Analysts are responsible for providing analytical support for moderately complex budget projects, assists principals and business managers with the annual budget balancing process and the accurate submission of budgetary data for loading into the district s financial and position management systems. Monitors and maintains fiscal and position management controls in accordance with federal, state, and local guidelines and procedures. One Associate Analyst works directly with the Manager researching, monitoring, and analyzing financial and position management transactions for data quality to meet district and state regulations, creates and installs OneSource master data to ensure financial and payroll account integrity, and consults with schools and departments on daily financial and payroll transactions. The General Fund is the primary fund of a campus, accounting for the majority of current operating expenditures. Recorded in the General Fund are transactions encompassing the approved current salaries, non-payroll and capital expenditures. The School-Based department is responsible for the overall loading of School-Based budgets, developing the resource allocation handbook, daily problem solving, analyzing operation expenses, handling budget transfer requests, preparing monthly reports, assisting with balancing appropriations, monitor approved board agenda items that are general funded, and correct transactions found through researching expenses charged to incorrect budgets as well as administering campus position management and budget structure. Understanding the Budget Coding Process Page 165

167 BEST PRACTICES FOR MONITIORING GENERAL OPERATING FUNDS Periodically review your budget in OneSource Cover negative balances on a regular basis. Do not wait until the end of the year. Review other resources, available through grants, community partnerships, etc. and develop a comprehensive program that uses all your resources collaboratively. Review expiration of funds and plan ahead, especially the placement of staff. Control substitute, hourly, extended time and stipend expenditures. NOTE: Charges to these accounts do not check for funds, thus easily result in over-expenditure. Report Time/Labor accurately, especially on substitute s teacher of record. Remember to post good receipts in a timely manner. Release requisitions in a timely manner. Budget for stipends (Athletic, Fine Arts, and Buy-Backs). Budget adequately for Substitutes, Hourly Pay, Extra-Duty Pay, and Overtime. Monitor Fund (Tuition Based Programs) to ensure tuition collections meet expenses. Otherwise adjust expenses. This fund must be cost neutral. Understanding the Budget Coding Process Page 166

168 MONITORING GENERAL OPERATING AVAILABLE FUNDS IN ONESOURCE When monitoring General Operating Available Funds in OneSource, it is recommended you use report Z000, Expense Report. This report helps you monitor your budget status over the course of the fiscal year. As you know, any over expenditures in the current year are subtracted from the school s budget in the following year. Therefore, running this report will show a school their status of available funds and over-expenditures. The funds that are included (but not limited to) are through Also, commitment items excluded are , , , and 6141* through 6149*. 1) The report is found by double clicking on User Menu / Budget Reporting / Z000 FM Data. 2) Enter your cost center in the Funds Center field. See the panel below. Budgets for salaries and benefits are excluded by default. Click the Execute button to run the report. Understanding the Budget Coding Process Page 167

169 After subtotaling your budget report by fund, the last line of each fund displays the total available budget for that particular fund. If the total available budget amount for a fund is negative, your school has overspent the budget in that fund. You can move report Z000 to your Favorites section which will make it easier to locate. Contact your Budget Analyst for assistance. ****************************************************************** REMINDER REMINDER REMINDER These procedures only apply to General Operating Funds. Understanding the Budget Coding Process Page 168

170 Budgeting (Special Revenue Fund) Understanding the Budget Coding Process Page 169

171 I n troduction The Budgeting and Financial Planning-Special Revenue Budgeting consists of one Manager, two Senior Budget Analyst, one Budget Analyst, two Associate Budget Analysts and one General Clerk. The Manager is primarily responsible for loading all special revenue budgets, assisting with the development of the budget book, daily problem solving, analyzing fringe benefits, reconciling Special Revenue funds to the budget load, and overseeing the Special Revenue personnel in the department. The Senior/Budget Analysts are responsible for loading budgets; handling transfer requests; and preparing Finance Budget Reports. In addition, these persons advise schools, departments, CSO/SIO officers, and school-based budget analysts on spending history and status of their respective schools. The Manager delegates to the Senior/Budget Analyst the overseeing aspects of Special Revenue budgets for their designated grants. The Associate Budget Analysts work directly with the Manager and Senior/Budget Analyst in computer inputting as well as setting up account structures, assigning a tracking number to new fund codes, processing B&E changes and handling special projects. They are also responsible for keeping track of budget transfers processed by the Special Revenue staff. The Associate Budget Analysts work directly with a Senior/Budget Analyst assisting in setting up OneSource account structures, loading budgets, and processing budget transfers and other duties as assigned. In addition, the Associate Budget Analysts are responsible for notifying schools, departments and districts offices of their position control numbers as well as distributing a monthly available budget report to project directors for each grant they are assigned to monitor. The Associate Budget Analysts are directly responsible for the complete processing of several smaller grants. The General Clerk works directly with the Manager in handling general office assignments. This person is responsible for inputting accounts codes, establishing new grants, OneSource Security Profile, and creating file folders for all new projects. In addition, this person provides back-up to the Special Revenue Staff inputting figures onto an Excel spreadsheet for the Manager and/or the Senior/ Budget Analysts to load onto OneSource; as well as other designated assignments. The Special Revenue Department records special programs through the receipt of federal, state, and local grants whose expenditures are restricted to the designated purpose of each grant. The Special Revenue department is responsible for the overall loading of Special Revenue budgets, developing the budget book, daily problem solving, analyzing fringe benefits, reconciling Special Revenue funds to the budget load, attaching budgets to positions that are funded through an Special Revenue grant, handling budget transfer requests, preparing monthly reports, assisting with balancing appropriations, proof journal voucher forms, monitor approved board agenda items that are special revenue funded, and correct transactions found through researching expenses charged to incorrect budgets, as well as setting up OneSource security profiles for all grants and data entry. The Special Revenue Department keeps track of all budget transfers and performs supplement checks processed by the Special Revenue staff. Understanding the Budget Coding Process Page 170

172 S u mmary The most widely used grant is Title I. Yes, they are Special Revenue Funds, but special revenue consists of other grant funds as well. The Finance Procedure Manual defines them as funds accepted by the Board of Education from local, state, and federal sources for the purpose of financing approved educational programs which are student-oriented and are beneficial to the children. The HISD Budget Book states, the Special Revenue Fund records special programs through the receipt of federal, state, and local grants whose expenditures are restricted to the designated purpose of each grant. State Funds are authorized by the Texas Education Agency (TEA). Federal Funds are authorized through federal grants for public education. Funding from federal grants can flow directly from the federal agency, Department of Education or through TEA. Local Funds are authorized by private sources, such as foundations and the business industry. Each grant is written to achieve a very specific objective for a specified program. The funding agency has approved the objective and the plans for implementing the program. Spending cannot deviate from the approved plan without the funding agency approval. Example: You want to pay tuition for some of your students, but it is not an approved line item in your grant. You must seek the funding agency s approval in the form of a formal amendment before you can transfer funds to this line item. No funds can be input by the Budget Department until we have both, HISD s Board approval and the Funding Agency s approval in the form of a grant award or check. Additional specifics to know about Special Revenue Funds are: 1) The most important thing to know about your grant is the end date. This means that services must be rendered and goods must be in your possession by that date. 2) The funds received must be used for the current year and not for future services. 3) Instructional materials should be bought at the beginning of the grant. 4) Contract services cannot go beyond the grant date. Example: Copy machine rental If your grant ends June 30 the contract on your copy machine must end on June 30. July 1 would begin the new fund year. 5) One final item - stipends are allowed, but they must be a part of the salary manual or if it is a flat/lump sum, it must be approved specifically by the Board. Understanding the Budget Coding Process Page 171

173 Prerequisites for Processing Special Revenue Grants The following procedures are the fundamentals necessary for the Budgeting and Financial Planning Special Revenue Department to establish and process funds: Step 1 Step 2 The Manager of Special Revenue Funds receives a Notice Of Grant Award (NOGA) and a Grant Master Data Request Form filled out by Grant Development and Special Revenue Accounting. The Manager appoints a Senior/Budget Analyst (SBA) to oversee the new grant. The SBA submits the Grant Master Data Request Form and Internal Order Request Form to the Master Data Manager. The SBA, or with assistance from the General Clerk, obtains a copy of the Board-approved Agenda Item by accessing HISD s Intranet under Board Items. Grants under $5,000 dollars don t always require Board approval. Step 3 Step 4 The Master Data Manager creates the grant, and if applicable, internal orders. Notification is sent to Budgeting and Special Revenue Accounting with the created master data. The General Clerk follows the procedures listed below to create a file folder and the SBA notifies the recipient of the necessities crucial to loading their budget: Via , the SBA forwards notification of receipt and instructs the recipient to download the budget template from HISD Intranet and input their information onto the template. At that time the recipient will also be requested to appoint the grant an approver and a requisitioner and within the next three working days, forward the requested information back. The SBA will notify the recipient to request access to the grant (by Fund and Cost Center) through GRC in OneSource for the approver, requisitioner, and recipient. If the data has not been received within the allotted period, the responsible Associate Budget Analyst will forward a second correspondence, requesting the information be sent within the next two working days. If the information is not received within that allotted time, the employee will refer the issue to the Sr. Manager. The Sr. Manager will inform the recipient that in order for their budget to be loaded onto OneSource, it s crucial that the necessary paperwork be completed in its entirety and forwarded back within the next 24 hours. Finally, if the recipient still does not comply, the Sr. Manager will refer the matter to the General Manager of Budgeting and Financial Planning. Step 5 Step 6 Upon receipt of the completed detailed budget, the Associate Budget Analyst files a copy in the recipient s file folder. The Budget Analyst will load the recipient s budget onto OneSource. Once the budget has been loaded, the recipient will receive notification via . Understanding the Budget Coding Process Page 172

174 STANDARD PRACTICE MEMORANDUM HOUSTON INDEPENDENT SCHOOL DISTRICT DIRECTIVE AND INFORMATION SYSTEM MEMO NO C SUBJECT: RELEASE DATE: February 13, 2008 DISTRIBUTION: G, J, N Grant Application and Special Revenue; Procedures Regarding REFERENCES: (a) General Guidelines for Grant Applicants (b) Understanding the Budget Coding Process 1. Purpose. The purpose of this memorandum is to describe procedures regarding grant applications. 2. Effective. Immediately. This memorandum supersedes SPM 3083.B released on November 3, Applicability. This memorandum applies to all employees who will submit a grant application or receive funds from other sources. 4. Objective. The objective of these procedures is to process special revenue funds received from a grant. 5. General Information. Grant Development obtains funding from governmental agencies (e.g., Texas Education Agency, United States Department of Education, and Temporary Assistance to Needy Families), companies (e.g., AMOCO, AT&T, and Toshiba), and organizations and foundations (e.g., Barbara Bush Foundation, Captain Planet, and Tiger Woods) for various educational projects. Grants are awarded monthly, quarterly, and annually. Grant Development assists in the application process as listed in the General Guidelines for Grant Applicants, and Budgeting and Financial Planning assists in setting up the budget as listed in the Understanding the Budget Coding Process booklet. See References (a) and (b). *6. Procedures. Procedures for processing approved grant applications are as follows: a. Notice of Grant Award. The Manager, Special Revenue Budgeting, receives a Notice of Grant Award (NOGA) and enters it into the budgeting tracking system. *b. *c. Preparation of Board Agenda Item. Grant Development works with the grantee to prepare a board agenda item and submits it to the chief academic officer. The chief academic officer, with the approval of the superintendent of schools, submits the board agenda item to the Houston Independent School District (HISD) Board of Education for approval. Budget. The grantee prepares a detailed budget utilizing the special revenue budget template on HISD s Web Portal at (Department Information, Budgeting and Financial Planning, Forms & Documents) and submits it with the board agenda item to the chief academic officer. *d Accepted Grant. Once the school board approves the agenda item, Special Revenue Budgeting enters the budget into OneSource. If there is not a NOGA, Special Revenue Budgeting requires a copy of the check received or a copy of the signed contract before any budget information is entered into OneSource. e. Available Funds. Special Revenue Budgeting notifies the grantee that the funds are available for use in OneSource. When the grant has been approved, there will be a beginning and an Understanding the Budget Coding Process Page 173

175 ending date for the use of funds. Funds cannot be expended nor commitments made prior to the time the grant has been loaded into OneSource. The last date for ordering goods is 45 days before the grant ends; 7 days before the grant ends if purchased with the district s PROCARD; and 90 days before the grant ends for furniture requisitions. The last day to post a goods receipt is 10 days before the grant expires. f. Transfer of Funds. Transfer requests must meet intent of grant and be in writing with the grant coordinator's written approval. *7. Responsibility of the Grant Recipient. The grantee is responsible for the following: Providing Special Revenue Budgeting and the Grant Development office with a copy of the NOGA, check, or contract; Preparing a board agenda item and detailed budget utilizing the budget template on HISD s Web Portal; Using the funds of the awarded grant in a timely manner; Monitoring the use of the funds; and Submitting to Budgeting and Financial Planning-Special Revenue the detailed budget on the template. 8. Responsibility of Special Revenue Budgeting. Special Revenue Budgeting is responsible for the following: Assigning an internal order number; Submitting a OneSource profile request; Entering the budget information into OneSource; Obtaining a copy of the approved board agenda item. 9. Consultation. This SPM does not require consultation. 10. Questions Regarding this Memorandum may be referred to the manager, Special Revenue Fund Budgeting, Memo Maintenance Responsibility. Chief Financial Officer, Finance. 12. Filing Instructions. a. Remove and discard SPM 3083.B. b. File this memorandum numerically with other SPMs. Understanding the Budget Coding Process Page 174

176 Recommended Special Revenue Grant Spending Dates GRANT END DATE 25% SPENT 50% SPENT 75% SPENT 07/31/18 10/30/17 01/26/18 04/29/18 08/31/18 11/30/17 02/26/18 05/30/18 09/30/18 12/30/17 03/28/18 06/29/18 06/30/18 09/30/17 12/31/18 03/31/18 Understanding the Budget Coding Process Page 175

177 Title I, Part A and Title III, Part A Campus Cut-Off Dates Fund Codes Object Codes Shopping Cart for Vendor Out-of-State Shopping Cart for Vendor Within State Posting Goods Receipts Fund End Date Payroll 7/20/2018 TIA-School Year & Summer School Title IIIA- School Year Contracted Services (Paper Contracts) Contracted Services (econtracts) Materials and Supplies Other Operating Expenses 5/18/2018 5/25/2018 6/22/2018 5/18/2018 5/25/2018 6/22/2018 6/29/ Capital Outlay 3/2/2018 3/2/2018 4/27/ Payroll 7/20/ Contracted Services (Paper Contracts) Priority/Focus Campuses Contracted Services (econtracts) Materials and Supplies Other Operating Expenses 5/18/2018 5/25/2018 6/22/2018 5/18/2018 5/25/2018 6/22/2018 6/29/ Capital Outlay 3/2/2018 3/2/2018 4/27/2018 Understanding the Budget Coding Process Page 176

178 Cut- Off Spending Dates ONESOURCE ORDERS: 45 days before the grant end date FURNITURE ORDERS: PROCARD: Goods Receipt Post Date: 90 days before the grant end date 14 days before the grant end date 20 days before the grant end date Understanding the Budget Coding Process Page 177

179 Frequently Asked Questions (FAQ's) 1.Q. 1.A. 2.Q. 2.A. 3.Q. 3.A. 4.Q. 4.A. What would be considered a Special Revenue grant? Specialized programs funded with Federal, State or Local Government funds. (Title I, Title VII, 21 st Century, etc). These funds are usually designated for specific programs and for certain targeted students such as Special ED, at Risk, Multi-Lingual, Vocational Ed., etc. How would our school receive a Special Revenue grant? Submit a Grant Application with the Grant Development Department. Is it possible to transfer money from one Grant to another? Example: If I had money in Title I and needed it in Title III, will it be possible to transfer the funds from one fund to another? NO, you are not allowed to transfer money between special revenue funds or the corresponding internal order numbers. Each grant awarded to a campus is loaded with a specific allotment of funds. An internal order is assigned to each grant to track program expenditures against that specific allotment of funds. If I need a budget account set up so I may transfer money into it, what should I do? All allowable account codes were activated in OneSource at go-live. If you do not see a particular line item in your budget, please perform a budget transfer. If the transfer is not allowable, you will receive an error or it will workflow to Budgeting for approval. 5. Q. I have a position that I no longer need at my campus, what procedure must I follow to get this position closed? 5.A. Submit a Close position form via OneSource to your Budget Analyst as soon as the position becomes vacant. 6.Q. 6.A. 7.Q. 7.A. 8.Q. 8.A. 9.Q. 9.A. 10.Q. 10.A. My Title I Coordinator retired. I want to move my General Clerk into that position. What are the proper steps? Contact your HR Business Partner or perform the request in your Manager Self Service menu. I have been awarded money for a Coordinator and a Clerk through After School Middle School Grant. I ve designated the individuals I want to hire, what must I do to put these people into the positions? You must submit an Open position form via OneSource. Once approved, you will be notified via of your new position control number that you have to provide to your HR Business Partner. I lost funding in one grant and I need to move the persons that are being paid from that grant to another grant. What will I need to do? Submit the OPM Maintain Position Form via OneSource to reflect the updated grant funding. I submitted an open position form and I have received notification that my position has been assigned a position control number, however I still cannot see the position in my drop down box. What s wrong? If the budget is loaded onto OneSource, you should see the account in your drop down box; however, if it is not visible, your request to your Budget Analyst. Once I have completed all necessary steps for requesting a new position control number, when should I expect to be notified of my new PC number? The Budgeting Department strives to turnaround OPM requests within 24 hours. Please contact your Budget Analyst if you have any questions. Understanding the Budget Coding Process Page 178

180 GENERAL INFORMATION Understanding the Budget Coding Process Page 179

181 Beginning July 1, 2016, it is no longer necessary to send five hard copies of contracts to the Legal Service's office first. You should instead send your contract through econtracts to Procurement Services. Please refer to the econtracts Manual beginning on the next page. Understanding the Budget Coding Process Page 180

182 Houston Independent School District econtracts For Services (ec4s) Manual Houston ISD Procurement Department Full Process Guide Understanding the Budget Coding Process Page 181

183 Table of Contents Introduction... 3 Benefits... 3 Location... 3 When to Use... 4 Submitting A New Contract Request... 5 Attaching A Contract Template..8 Department / Campus Approval Procurement Verification (Board Approval) Finance Approval Legal Counsel Assignment Legal Counsel Approval.19 CFO Approval 20 Attaching Final Contract PDF 21 Vendor Signoff..22 Print Shop.23 Final Contract Execution: Legal Counsel, CFO, Superintendent, & Trustee..24 Completing the Contract Approval Process 28 Understanding the Budget Coding Process Page 182

184 Introduction The contract approval process has been created in an effort to streamline and enhance the steps necessary to obtain an approved and fully executed contract with HISD. The Procurement Department Sourcing Team will negotiate Master Service Agreements (MSA) with all vendors during the solicitation process. Schools and Departments will only have to create a shopping cart in SAP and the Buying Team will then create the Purchase Order (PO) that will support the needs. Individual contracts per school will no longer be needed, as a single MSA will be created to support the requirements for the whole District. In order for the schools to encumber their funds, they will have to create the shopping cart, forecasting the complete year of disbursements. If the service will require 12 payments, then the shopping cart has to be created with 12 lines (one for each payment to be disbursed). Once the services are rendered then a good receipts (GR) is done per line. The invoice is then submitted for payment. It is important to understand that when creating a service shopping cart, you cannot create a quantity one (1) for the full amount of the contract. If the shopping cart is created in this way, accounting would look to pay the entire contract in one lump sum after all services have been provided. If paying the vendor based on performance, then you have to add a line item for each disbursement to be made to the vendor to fulfill the contract needs. As explained, if you want to encumber the funds, you have to create the shopping cart for the full amount divided into different lines depending on deliverables. Benefits This new process will shorten the time necessary to get a contract approved and will also provide the visibility needed to know where a contract is in the process at all times. No need to print paper copies of the contract, as everything will be done electronically. The final fully executed contract will be printed by the Print Shop and kept in our archives. The contract then will be uploaded in the SharePoint site for the School and Department to review and send to the vendor. No more visits to the Central Office Hattie Mae White building to bring copies of a single contract all you need to do is use the website to submit your contract request form. Location The econtracts For Services site housed within the Procurement Department s SharePoint 2013 is now the location to submit all of your contracts for approval. From here you will also be able to access any information you may need about your contracts. Understanding the Budget Coding Process Page 183

185 When to Use Texas School Law Bulletin: According to Chapter 44; section Purchasing Contracts: (a) Except as provided by this subchapter, all school district contracts for the purchase of goods and services, except contracts for the purchase of produce or vehicle fuel, valued at $50,000 or more in the aggregate for each 12-month period shall be made by the method, of the following methods, that provides the best value for the district: (1) competitive bidding; (2) competitive sealed proposal; (3) request for proposal; (4) an interlocal contract; (5) a method provided by Chapter 2269; (6) the reverse auction procedure; and (7) the formation of a political subdivision corporation under Section Therefore, all contracts must be approved by the board before submission for approval. Once a solicitation is finished, and a vendor is selected following the Procurement Process, then the Sourcing Team will submit the contract for approval. An MSA or a Service Agreement (SA) will be created for the Schools and Departments to use. If the vendor was approved under a different agenda item, the Department requesting those goods or services will submit the MSA or SA for approval. Once the MSA or SA is fully executed, then the schools and departments will create a shopping cart and the Buying team will create the PO that will support the goods or services needed by the District. Understanding the Budget Coding Process Page 184

186 Submitting a New Contract Request Navigate to the Contracts SharePoint located in the Procurement Department s SharePoint 2013 site. From the Contracts SharePoint page, select [Click here to submit a new Contract Request Form] The New Contract Request Form will open and be ready to complete. Understanding the Budget Coding Process Page 185

187 If your vendor has been approved by the board then you can proceed with the contract request form. You need to include the board meeting date that include your approved item. It is important that you select the right person to approve your request. This should be the principal, department director or chief. In addition it is important that you include a secondary contact person in case the main requestor is no longer available. We need to identify the area that is submitting the request. If you are from any of the support departments please include Department, and if you are from any of the schools, please select school. Then you can select your location by selecting the name in the dropdown list. Complete all of the sections of the form that apply to the request. Some sections are required in order to submit the request. Contract Details are important to complete with the correct Legal information, effective dates and Project numbers if it was done under the procurement process. The dollar amount is also important as the board has approved an amount and the contract cannot be higher than what the board has approved. The project Description and Comments will help your contract to be approved as if the approvers has questions it will be easier to understand the contract requirements. Understanding the Budget Coding Process Page 186

188 Budget to charge: Enter the correct budget string that will support the goods or services needed. The budget string will be verified by the finance department and will be sent back to the requestor if an error is found. Attach completed contract template here: it is important that you attach the contract for Legal review. At the left hand side of the econtract website, you can find the template for your Service Agreement or your Master Service Agreement. Make sure you select the correct contract template for legal review. In the next section we will explain the process of Attaching A Contract Template. Select the [Submit] button at the bottom of the Contract Request Form once you have completed the process. Understanding the Budget Coding Process Page 187

189 Attaching A Contract Template It is important that a completed contract template is attached to every request at the time of initial submission. Without the contract template, the request cannot be reviewed. It may also be necessary to attach an updated contract template if a revision is requested at any point in the review process. The Initial Request Submission Before clicking [submit] during the initial submission of a contract request, click on the [Click here to attach a file] at the bottom of the request form. The Attach File tool will pop up. Click on [Browse ] and select the appropriate completed contract template. Click [Attach]. The contract request is now ready to be submitted. Understanding the Budget Coding Process Page 188

190 Contract Request Changes A reviewer has requested an update to the contract An notification will be sent notifying the requestor that a reviewer has requested updates to the contract and the request will appear in the requestor s Action Required queue. Review the comments in the notification to determine what amendments are needed to the contract template. Click the [Edit] icon next to the appropriate request. Review the contract attachments in the request to determine if the reviewer has attached a redlined contract containing the specifics of the needed changes. (A redline is tool within the Review tab of word that allows changes to be marked up on the document and tracked) (More information can be found on redlining and marking up documents in word on the resource located in the upper left hand corner of the econtracts for Services site) If a redlined contract is attached, accept the requested changes, save the document (use the suffix rev1, rev2, etc.), and attach the revised contract template as instructed above. If a redlined contract is not attached, make the requested changes noted in the notification , save the document (use the suffix rev1, rev2, etc.), and attach the revised contract template as instructed above. Check the box below the contract attachments stating [Have the changes been made as requested and the updated contracts attached?]. Understanding the Budget Coding Process Page 189

191 Contract Request Changes (Continued) Make any necessary comments to document the changes made. Click [Submit]. The contract request will be forwarded back to the appropriate approver. Understanding the Budget Coding Process Page 190

192 Department / Campus Approval Once a contract needing approval has been assigned an notification will be sent to the approver indicating a contract has been assigned and needs approval. From this Click the [First here to view the original request] and a copy of the associated contract. Or click the [Second here to approve / send back to requestor / reject the request] (Please note, rejecting a request terminates the request from the system) The contracts can also be viewed directly on the contracts site in SharePoint and approve all contracts assigned to you (These contracts will be located in the Requests pending my approval queue). Understanding the Budget Coding Process Page 191

193 Department / Campus Approval (Continued) After clicking [here], the approval screen will appear in SharePoint from this screen, a view of all contract details that have been provided as well as view a copy of the associated contract. Select [Approved], [Rejected], [Send back to requestor] and make any necessary comments Select [OK] A confirmation will be sent to the requestor Note: If you have received a request for approval for a contract that doesn t fall under your area of approval, please select the link in the to approve the contract. You will be taken to the Leader Approval Stage 1 page. Click on delegate to assign this contract to the appropriate approver. If you do not know who the appropriate approver is, notify the requestor so that the appropriate approver can review the request. Understanding the Budget Coding Process Page 192

194 Procurement Verification (Board Approval) As explainedin the Submitting a Contract Request section, any contract with a vendor must be approved by the board of Trustees before we can move forward with the contract approval process. The Procurement team is responsible for verifying if the vendor is approved by the Board. Procurement approver will receive an notifying them that a contract is pending their review: Select the (Click here to review the original request) link in the notification to understand the details of the request. Review the Board Approval Date entered into the form and check that board agenda to see if the vendor has been approved. Important Note: If the vendor is not under the board agenda listed in the request form, the contract will be rejected. A rejected contract requires a new contract request form to be submitted once the vendor is approved by the Board. Understanding the Budget Coding Process Page 193

195 Procurement Verification (Board Approval) (Continued) Below you can see the information that Procurement will review with each contract request form: If the answer to any of the questions above is No then the contract request will be rejected. If all the answers are Yes then they will (Click here to approve, reject or request additional information from the requestor) from the notification (below): Understanding the Budget Coding Process Page 194

196 Procurement Verification (Board Approval) (Continued) Check the approve radio button and then select OK. The contract is approved and sent to Finance to verify the budget string. Understanding the Budget Coding Process Page 195

197 Finance Approval An notification will be sent indicating a contract has been assigned and needs to be reviewed. From this notification: Click the [First here to view the original request] and a copy of the associated contract. Or click the [Second here to approve / send back to requestor / reject the request] (Please note, rejecting a request terminates the request from the system) The contracts can also be viewed directly on the contracts site in SharePoint and approve all contracts assigned to you (These contracts will be located in the Requests pending my approval queue). After clicking [here], the approval screen will appear in SharePoint from this screen, a view of all contract details that have been provided as well as view a copy of the associated contract. Understanding the Budget Coding Process Page 196

198 Finance Approval (Continued) Select [Approved], [Rejected], [Send back to requestor] and make any necessary comments Select [OK] A confirmation will be sent to the requestor The Finance Review and Approval is now complete Understanding the Budget Coding Process Page 197

199 Legal Counsel Assignment Legal will receive an notification that a contract needs to be assigned to Legal Counsel for approval. From this notification: Click the link in the to navigate to the contract request (The contract request can also be viewed directly in the Contract SharePoint site) Select the appropriate Legal Counsel member from the people picker field below Legal Counsel. Click [Save]. The contract is now assigned to the appropriate Legal Counsel Understanding the Budget Coding Process Page 198

200 Legal Counsel Approval An notification will be sent to the assigned legal counsel indicating a contract needs approval. From this notification: Click the first [here] link in the notification to navigate to the contract request for review Click the second [here] link to navigate to the Legal Counsel Approval page. (The contract request can also be viewed directly in the Contract SharePoint site) Click [Approve] make any necessary comments and then click [OK]. The contract has received the necessary Legal Counsel Approval Understanding the Budget Coding Process Page 199

201 CFO Approval The CFO will receive an notification that a contract needs CFO approval. From this notification: Click the first [here] link in the notification to navigate to the contract request for review Click the second [here] link to navigate to the CFO/Controller Approval page. (The contract request can also be viewed directly in the Contract SharePoint site) Click [Approve], make any necessary comments Click [OK The contract has received the necessary CFO approval. Understanding the Budget Coding Process Page 200

202 Attaching Final Contract PDF Legal will receive an notification communicating that the necessary approvals have been provided and the execution process may begin. From this notification: Click the link in the notification to navigate to the contract request (The contract request can also be viewed directly in the Contract SharePoint site) Select the contract attachment to open Save the document as a PDF to a location/folder on the computer (determined by user) Attach the PDF to the contract request Click on the [Legal] tab at the bottom of the request form Check the [PDF attached and final contract ready for signatures ] box Click [Save] Understanding the Budget Coding Process Page 201

203 Vendor Signature Requestor will receive an notification communicating that the contract is ready for vendor signature. From this notification: Click the link in the notification to navigate to the contract request (The contract request can also be viewed directly in the Contract SharePoint site) Select the final pdf contract attachment Print or send the contract PDF to the vendor for signature(s) Receive the vendor signed contract from the vendor Obtain signature from the requesting manager/principal Scan the signed pdf and attach to the contract request form Check the [Have the changes been made as requested ] box Click [Submit] Understanding the Budget Coding Process Page 202

204 Print Shop The Print Shop will receive an notification indicating a vendor signed contract is ready to be printed and delivered to the Legal Department. From this notification Click the link to navigate to the contract request. The contract request can also be viewed directly in the Contract SharePoint site Open the vendor signed contract by clicking on the pdf attachment Confirm the contract is signed by the vendor Print the vendor signed contract Check the box at the bottom of the request, indicating the vendor signed contract has been printed and delivered to the Legal Department Click [Save] at the bottom of the request Understanding the Budget Coding Process Page 203

205 Final Contract Execution: Legal Counsel, CFO/Controller, Superintendent, & Trustee Legal will receive an notification indicating the printed vendor signed contract has been delivered to them. The print shop should deliver the vendor signed contract within four hours. From this notification Click the link to navigate to the contract request. The contract request can also be viewed directly in the Contract SharePoint site If contract is not delivered by the print shop within one hour of receiving the notification, contact the print shop. For contract requests less than $100,000 deliver the signed vendor contract to the assigned legal counsel member For contract requests greater than $100,000 deliver to Elneita Hutchins The appropriate Legal Counsel signs the contract The Legal admin receives the signed contract and checks the box in the Admin tab for [Approved contract printed and sent to CFO (Over $50k/ Controller (Under $50k) for signature] Understanding the Budget Coding Process Page 204

206 Final Contract Execution: Legal Counsel, CFO/Controller, Superintendent, & Trustee (Continued) Click [Save] at the bottom of the request Deliver the contract to the CFO office (Contract request over $50k) / Controller s office (Contract request under $50k) The CFO/Controller signs the contract If the contract request is less than $50k: The controller s admin scans the fully executed contract and attaches the contract at the bottom of the request and checks the box in the Admin tab of the request indicating [Complete, all signatures received and final contract uploaded to SharePoint ] Deliver the original executed contract to the accounting department This contract request is complete and the requestor has been notified. If the contract request is greater than $50k: The CFO admin receives the signed contract and checks the box in the Admin tab of the request indicating [Approved contract printed and sent to Superintendent ] Understanding the Budget Coding Process Page 205

207 Final Contract Execution: Legal Counsel, CFO/Controller, Superintendent, & Trustee (Continued) Click [Save]at the bottom of the request The CFO Admin delivers the contract to the office of the Superintendent The Superintendent signs the contract The Superintendent Admin receives the signed contract and checks the box in the Admin tab of the request indicating [Approved contract printed and sent to Trustees ] Understanding the Budget Coding Process Page 206

208 Final Contract Execution: Legal Counsel, CFO/Controller, Superintendent, & Trustee (Continued) Click [Submit] at the bottom of the request The Superintendent admin delivers the contract to the office of the Trustees The Trustees sign the contract The Trustees admin delivers the fully executed contract to the Accounting Department Understanding the Budget Coding Process Page 207

209 Completing the Contract Approval Process Accounting will receive the fully executed contract from the Trustees admin. Locate the request from the Contract SharePoint site Attach the fully executed contract to the contract request Check the [Complete, all signatures received and final contract uploaded to SharePoint] box in the Admin tab at the bottom of the request form Click [Save] at the bottom of the request. This contract request is complete and the requestor has been notified. Understanding the Budget Coding Process Page 208

210 Accounts Payable Understanding the Budget Coding Process Page 209

211 CONFERENCE AND REGISTRATION FEES (FPM, Section 220b) IN-DISTRICT Request for payment of conference/registration fees may be submitted to the Accounts Payable Department via Direct Pay (FV60) in OneSource. A completed registration form and the original support documentation verifying cost must be electronically attached to the Direct Pay submission. All registration fees for local conferences, workshops, etc., must be charged to account OUT-OF-DISTRICT Out-of-district conference/registration fees will only be processed via Direct Pay procedures when there are no other travel expenses to be paid or reimbursed by the District. Out of town registration will be processed via the Travel Module and prepaid registration will workflow to Accounts Payable for processing. Note: Employees requesting travel reimbursements for costs incurred other than conference fees must follow the Out-of-District travel guidelines in order to receive reimbursement. See Section 240a in the Section 200C Finance Procedures Manual. The link is provided below. Section 200C - Finance Procedures Understanding the Budget Coding Process Page 210

212 FOOD AND REFRESHMENTS (FPM, Section 220c) Payments for food and refreshments will be made subject to the limitations outlined below. Schools can use PROCARDS for this purpose. Payment on a Direct Pay basis will be allowed on purchases up to $2,500 utilizing the procedures listed below. Purchases in excess of $2,500 must be processed through the Procurement Services department. All units expending funds for food and refreshments must have funds available in Object Code in their school or department budget. Itemized receipts are required for meals and no alcoholic beverages are allowed. All Direct Pay requests with a general operation funding source should include an attachment or comments stating the purpose of the event, number of attendees and the start and end time of the event. All Direct Pay requests with a special revenue funding source should include an attachment with an agenda, a statement of the purpose of the event, list of attendees and the start and end time of the event. Do not purchase food items from a Gas Station that has a Subway, Burger King or any other food establishments with the PROCARD. It is recognized as gas and the Budgeting Dept. cannot set up that account in order to complete the PROCARD allocation. Limitations As stated in the Unauthorized Expenses Section of the Finance Procedures Manual (Section 220m), the District will not pay for coffee, soft drinks, or other refreshments for office personnel consumed on a daily basis. The District will pay for refreshments and/or meals for business meetings and in-services (both for District and Non-District personnel) where such meetings are directly related to District operations and are subject to the following limitations: CATEGORY Meetings or in-services lasting 2 hours or more, but less than 4 hours Meetings or in-services lasting longer than 4 hours ALLOWABLE EXPENSES Coffee, soft drinks, snacks, not to exceed $5.00 per person. ** Coffee, soft drinks, snacks plus lunch not to exceed $12.00 per person or dinner not to exceed $ ** ** Please note: District policy and funding does not provide for the serving of breakfast for morning meetings. District policy and funding does not provide for the serving of food and refreshments for meetings lasting less than 2 hours. Understanding the Budget Coding Process Page 211

213 The preceding limitations apply to all funds of the District (General Operating, Special Revenue, etc.). These policy limits also apply to catering orders from the Market Place. The Superintendent of Schools must approve any exceptions to the above procedures in advance of the event. For schools, Activity Funds are another option for food purchases. The accounts Hospitality, Courtesy, Faculty, or Principal Discretionary Funds (PDF) may be used within Activity Fund Accounting guidelines. Check the FPM, Sections 300 or 400, for specific details. Generally, Special Revenue should not be used to purchase food. Understanding the Budget Coding Process Page 212

214 IN-DISTRICT TRAVEL (FPM, Section 220d) Although, In-District Travel reimbursement requests may still be submitted via Direct Pay in OneSource, Accounts Payable highly encourages the use of the Travel Module, FB05, Travel Expense Manager when submitting a request for reimbursement. Authorization for In-District Travel Board Policy and Procedures govern the authorization for travel. Administrators having signature authority are required to approve all travel reimbursement requests for those employees approved by the administrator to travel on official District business. In-District mileage refers to mileage within HISD boundaries. Reimbursement for Miles Traveled Employees requesting reimbursement for in-district travel may use the In-District Travel Reimbursement form to log their mileage. This form may be found on the Controller s Office website under Forms and Documents. Travel logs should be submitted monthly via OneSource, FB05, Travel Expense Manager or FV60 for Direct Pay, unless mileage is less than 200 miles. Employees who do not exceed 200 miles per month must retain travel logs until 200 miles can be claimed. A final travel log reimbursement request for the fiscal period ending June 30th must be submitted to the Accounts Payable Department no later than the first week of July of each year. Requests received after the first week of July of each year will not be honored. When creating a trip in OneSource (Transaction FB05), Travel Expense Manager, employee mileage may be entered directly into the Trip Segments tab in the Travel Expense Manager OR the In-District Travel Reimbursement form may be attached to the trip electronically. Any mileage except for one round trip from home to school per day, that both the campus administrator and the SSO/CSO agree is school-related, will qualify. Mileage from home to the first work-related location of the day within HISD (whether or not it is your normal work location), is considered commuting mileage and is not reimbursable. When purchasing supplies for schools/departments, employees must use stores closest to the work location. For example, if there is a Walmart 5 miles from the work location, the school secretary cannot claim mileage to or from the Walmart 20 miles away, which is closest to his/her home because he/she stops there on the way to or from work. Reasonable parking fees for approved travel will be reimbursed provided an original receipt is submitted with the In-District Travel Reimbursement form. Payments to employees for In-District Mileage Reimbursement will be made via Direct Deposit. Understanding the Budget Coding Process Page 213

215 STUDENT TRAVEL (FPM, Section 220e) All requests for advance payment of expenses must be received by the Accounts Payable Department at least two weeks prior to the date of departure. MEAL MONEY A. Student meal money will be advanced to the sponsor based on the time of day the trip occurs as follows (per student): a) Breakfast $8.00 leave before 6:00 am or return after 8:00 am b) Lunch $10.00 leave before 11:00 am or return after 1:00 pm c) Dinner $12.00 leave before 5:00 pm or return after 7:00 pm A Direct Pay to the sponsor must be processed in order to have the students meal money advanced. The approved field trip form and a list of students attending must accompany the Direct Pay request. Instances where the student meal allowance is ignored will result in those expenditures being the responsibility of the District employee accompanying the student(s). Original receipts for all meals are required and must be attached to the Direct Pay request for reimbursement, if allowable, or forwarded to administration for reconciliation of advances. B. Adult Meals Overnight trips Meal money will be reimbursed upon return for all approved adults traveling with students in accordance with employee travel rates. Documents that must be attached to Direct Pay requests for Student Travel: Completed and approved Sponsor s Request for Approval of Field Trip List of students participating in the trip GL Account Employee out-of-district travel Non-employee travel Student travel Understanding the Budget Coding Process Page 214

216 CAR RENTAL POLICY (FPM, Section 220g) Car rentals should be used only when unusual circumstances exist and the employee has determined that a rental car is the most efficient and economical alternative. For example, if an employee is attending a conference and staying at the conference hotel, a rental car should not be necessary. In this case, a statement of the need for the rental car must be included in the comments section of the trip in the One Source Travel Expense Manager. Employees renting vehicles are required to accept the loss damage waiver coverage and collision damage waiver coverage offered at the time of rental. All rentals must be at the most economical rate per day, including governmental rates. When traveling in groups, the sharing of vehicles, when practical, should be done to minimize cost to the district. Mid-size automobiles may be used by all employees traveling on business. Mini-vans may be rented when used by 4 or more employees or students. Luxury and SUV class vehicles may not be rented, without prior approval of the principal/department manager. A statement of the need for the rental of a vehicle other than a mid-size car or mini-van must be attached to the request for payment or reimbursement for the rented vehicle. The costs of rental vehicles shall be reimbursed under incidental expenses with receipts required, including gasoline tickets. Accordingly, all rental cars shall be refueled prior to being returned to avoid a fuel surcharge. Understanding the Budget Coding Process Page 215

217 PAYMENTS TO EMPLOYEES ALL payments to employees for services MUST be made through the HISD Payroll Department. Any payment for work performed by an employee of HISD must be processed through Payroll. This includes work to be paid from Activity Funds at schools. For example, if a non-administrative employee has a business "on the side," and performs a service for the district, the payment must still be made through the HISD Payroll Department and not to the individual or company. The Internal Revenue Service (IRS) states that an individual is either an employee or a vendor, not both an employee and vendor. For tax purposes, the payments must be made through HISD. (IRS Code 3121) For administrative employees, see HISD Board Policy and Procedures , "Conflict of Interest Statement for Administrative Employee."... no administrative employee should have any interest, financial or otherwise,... or engage in any business or transaction or professional activity... which is in substantial conflict with the proper discharge of his duties in the public interest. Standards of Conduct b. If an administrative employee... or a member of his immediate family is an officer, agent, member of or owns a... beneficial interest in any corporation,... or other business entity doing business with the Houston Independent School District, he shall file a sworn statement with the Board Secretary disclosing such interest.... Hourly Authorization Any employee performing a non-similar duty (from original assignment) must obtain a separate hourly authorization through Human Resources and will be paid based on the hourly rate of the new assignment. Understanding the Budget Coding Process Page 216

218 TRANSPORTATION Depending on the type of transportation needed and dates and times, transportation will either be ordered through HISD or an outside vendor. Schools and departments are responsible for ensuring funds are available in the appropriate account before the trip is made. Field Trip Service Terms The primary purpose of HISD Transportation Services is to meet the transportation needs of eligible students for daily transportation to and from their HISD campuses of attendance. Hours of operation for special trips will be strictly observed so that the primary purpose of the department will not be compromised. Service Days Earliest School Departure Latest School Return Daytime Weekdays 8:30 AM 2:30 PM Evening Weekdays 4:30 PM 11:00 PM Saturday** 6:00 AM 11:00 PM **The minimum charge for Saturday trips will be five hours. Requests for exceptions to the departure and return time limits for Saturday trips will be considered on a case by case basis. Field Trip Request must be submitted no less than ten (10) school days prior to your trip to be considered. Trip requests submitted late will be denied. Please refer to our trip submission date table to ensure that your trip request is submitted in a timely fashion. No special trips services will be conducted on Sundays, or district holidays. Certain other black-out dates such as the first and last week of school will be established. You may view and print a copy of the HISD Field Trip Services Calendar which lists HISD dates of service. Only one change per trip request will be allowed and must be submitted on-line no less than 72 hours prior to the trip departure time. Trip changes submitted less than 72 hours prior to the trip departure time will not be processed. Cancellations and trip changes must be submitted via the intranet. Click here to access our Field Trip Request Change Form. Cancellations submitted more than 72 hours from departure time will not be subject to a cancellation fee. All other cancellations will be subject to cancellation fees per the rate schedule. No trips to counties beyond those adjacent to Harris County will be performed by Transportation Services. Trips to adjacent counties may be performed by transportation services on a limited case-bycase basis, subject to availability of equipment and drivers. Private contractors should be used for all trips beyond adjacent county limits. Only private contractors that have been approved by HISD Materials Management Department may be used to transport students to and from school related events. For more information on HISD approved contractors go to the transportation contractors website. Only HISD students, HISD staff, and approved chaperones will be transported by HISD buses on HISD field trips. Non-HISD students, and passengers that are not school age (i.e. infants and toddlers) will not be allowed to board an HISD bus. If your school intends to transport non-hisd students or nonschool age passengers, you must use a private contractor. Please assist us by not ordering an HISD bus if you intend to have passengers on your trip that we cannot transport. Understanding the Budget Coding Process Page 217

219 Please view the below object coding for field trips. Student travel Object Teacher/Employee travel Object (out of district) Parent/Chaperone travel Object HISD--Buses Object Outside Vendor Automobiles/Charter Buses Object Alternate Schedule Transportation costs incurred as result of an altered schedule should be paid for by the school. Schools should budget for these expenditures. Student Transportation Student Travel Object HISD--Buses Object Outside Vendor--Automobiles Object Employee Transportation Employee Out-of-District travel Object Outside Vendor--Automobiles Object Use the appropriate Function when charging to one of the above Objects. See guidance below. Schools--Students: During the school day Function 11 (Use appropriate PIC code) After school hours (UIL/Athletics) Function 36 (Use PIC 91 for athletic activities.) Career Day/College trips Function 31 (Use appropriate PIC code) Schools--Staff: Field Trip travel Function 11 Staff Development Function 13 After school hours (UIL/Athletics) Function 36 (Use PIC 91 for athletic activities.) Career Day/College trips Function 31 (Use appropriate PIC code) Understanding the Budget Coding Process Page 218

220 PROCARD The HISD PROCARD is a professional credit card issued to HISD employees. The PROCARD allows authorized district employees to procure goods and services that cost less than $1,000 with a maximum spending limit of $7,500 per month. The PROCARD is accepted by any merchant/supplier who accepts MasterCard and can only be used to pay HISD authorized vendors. Purchases made with the PROCARD are electronically processed and limitations are established for spending amounts per transaction and the types of suppliers from whom purchases can be made. All PROCARD transactions must be allocated and approved within the OneSource. The PROCARD will be considered as a replacement for supplemental operating checks. For detailed information regarding the HISD PROCARD Program, refer to the Procurement Services website. ALLOWED NOT ALLOWED Office supplies Anything greater than $1,000 Instructional Materials Maintenance, janitorial and cleaning supplies Payment for field trip activities/events Food Postage Conference registrations (less than $1,000 per person) Staff Development & Seminars Subscriptions Copy Services Furniture---classroom, office, & library Awards & Trophies Computer Supplies (flash drives, screen protectors) Sam s Wholesale Club Costco Capital equipment Monthly payments Past due invoices Cash refunds (returns or adjustments must be applied back to the given PROCARD) Gifts/Flowers Entertainment, nightclubs, bars, taverns, cocktail lounges, alcoholic beverage stores, beer, wine and liquor Donations Department Stores Please note: If an item requires a Fixed Asset Tag, the PROCARD cannot be used to purchase the item. NO TOLERANCE POLICY IMMEDIATE SUSPENSION OF PROCARD. Understanding the Budget Coding Process Page 219

221 TRANSFER OF EXPENDITURES REQUEST If an expense has already been incurred and other schools/departments are going to pay for part of those expenses, a Transfer of Expenditures Request can be used. A Transfer of Expenditures Request is an internal transfer of funds between departments/schools. Documentation to "backup" the Transfer of Expenditures Request (invoice, Purchase Order, etc.) must be attached. The Transfer of Expenditures Request is to charge accounts for expenses that have already been made. Both the department/school to be charged and credited fill out their respective budget account information and sign the form. The form may be initiated by either party; however, it is usually generated by the department/school whose budget is to be credited. The steps include Budget to be Credited The department/school providing the services and/or goods fills out the information for their budget to be credited and the "Description of Service" section. Sign the form. Attach backup (invoice, etc.) Keep a copy for your records. Send form to the department/school whose budget is to be charged. Budget to be Charged Fill out the information for their budget to be charged. Sign the form. Keep a copy for your records. Send the form to the Accounting Department, Route 10. **For General Operating Fund transfers send to Shantel Jefferson. **For Special Revenue Fund transfers send to Linda Burey. Both Departments/Schools Whose Budgets Were Affected Check the budget in OneSource to verify the transfer. Refer to the Appendix Section for blank forms. Understanding the Budget Coding Process Page 220

222 UNAUTHORIZED EXPENDITURES The District adheres to state law by prohibiting the use of all school district funds (excluding student activity funds) for any purpose other than those directly related to the District s operations. Therefore, the District will not pay for the following expenses: Holiday Decorations - No holiday decorations may be purchased with District funds by any department. Schools are permitted to purchase decorations where the purchase is for instructional purposes. Personal Parties - No personal parties including retirement parties may be paid for with District funds. Any personal parties using the Market Place facility must be paid for in advance by the individuals hosting the event. Parking Fines - Parking fines are not reimbursable for any reason. Office Refreshments - The District will not pay for coffee, soft drinks, or other refreshments for office personnel consumed on a daily basis. The District will pay for refreshments for business meetings and in-services that are directly related to District operations. Limitations for these events are listed in the Finance Procedures Manual, Section 220c. Exceptions to this policy require the approval of the Superintendent of Schools. Banquets - The District will pay a maximum of $50 for any lunch / dinner banquet related to District operations if approved by the Superintendent of Schools or designee. If the cost of the banquet exceeds that which would be considered the normal cost of the meal, the difference will be considered a contribution to the organization sponsoring the banquet and the Administrator will be required to make that contribution on a personal basis. Exceptions to this policy require approval of the Superintendent of Schools. Flowers and Plants - The District will not pay for flowers or plants that are used in an employee s personal office or flowers that are purchased as a gift. Payments for Services Performed by HISD Employees - No payments for services performed by HISD employees can be processed through Accounts Payable. These payments must be processed through OneSource. Lost Equipment - Lost equipment that is assigned to employees such as pagers are not payable with District, State, or Federal funds. If equipment is assigned to an employee, that employee is responsible for using the equipment according to District policy and to safeguard the custody of the equipment. In the event that the equipment is lost, the individual employee is responsible to reimburse the District for financial loss. HISD Sponsored Events - At various times there are events that are either directly or indirectly sponsored by the District that have an attendance fee. An example of such events is the Teacher of the Year Banquet and State of the Schools Address. These events require payment for the person to attend. District funds, either general fund or special revenue funds, cannot be used to purchase attendance tickets. Understanding the Budget Coding Process Page 221

223 Auxiliary Events that occur during Seminars and Conferences - Various seminars and conferences have auxiliary events that require an additional fee in addition to the registration fee. If the event is not part of the general presentation of the seminar and conference, district funds, either general or special revenue, cannot be used. If the event is part of the general presentation of the seminar and conference, a reasonable amount can be paid for a District employee to attend. Donations to an organization Any donation to an organization using district funds are strictly prohibited (i.e. purchasing tables for an organization s event). Individual Memberships for Professional Organizations District funds, general or special revenue, cannot be used to pay individual membership dues/fees for professional organizations. These fees/dues are the employee s responsibility. This list is not intended to be all-inclusive. Any questions as to whether expenditure is allowable should be directed to the Budgeting Department at (713) or the Accounts Payable Department at (713) Understanding the Budget Coding Process Page 222

224 Finance Procedures Manual Accounts Payable Table of Contents Understanding the Budget Coding Process Page 223

225 Section 200A Accounts Payable General Information Section 250a Purchase Order Invoices General Policies and Procedures Section 250b Goods Receipts Section 250c Duplicate Shipments Section 250d Damaged Merchandise / Items Received in Error Section 260 Expired Checks Section 270 Request for Stop Payments and Voids Section 200B Accounts Payable Direct Payments Section 220a Direct Payments - General Section 220b Conference and Registration Fees Section 220c Food and Refreshments Section 220d In-District Travel (Excluding Board of Trustees) Section 220e Medical Exams Section 220f Postage Stamp Purchases Section 220g Prepayments Travel Expenses Section 220i Reimbursement Cellular Phone Section 220j Reimbursement Tuition Section 220k - Subscriptions Section 220l Telephone-Site Based Budget Funds Section 220m Unauthorized Expenditures Section 220n In-District Travel (Board of Trustees Only) Section 220o - Moving Expense Procedures Section 200C Accounts Payable Out of District Travel Section 240a General Policies Out of District Travel Understanding the Budget Coding Process Page 224

226 GLOSSARY Understanding the Budget Coding Process Page 225

227 DEFINITIONS These are brief descriptions of some of the terms used with HISD s general fund financial transactions: ACTUALS ADVANCE PAY APPROPRIATION AVAILABLE FUNDS BACKUP BUDGET TRANSFER DISCRETIONARY WITHIN CATEGORY DIRECT PAY ENCUMBRANCE ESCROW FUNCTION FUNDS Funds that have been paid. Advance Pay is used when the vendor requires payment prior to or at the time the materials are received. Attach backup to verify the information. Budget dollars that have been set aside for a particular expenditure (salaries, instructional supplies, capital outlay, etc. Balance in the account, i.e., funds that are available to be spent. Information (invoice, receipt, order form, etc.) needed to support or document a purchase. The transfer of budgeted funds from one detailed account to another within the same Function or between Functions. Funds allotted for special programs and must be spent for those particular programs. For example, Bilingual/English as a Second Language (ESL) students, Special Education students, Gifted and Talented students (SIGHTS school), Health Services supplies, counseling supplies, curriculum and staff development, Medicaid nurse position, capital funds, Substance Abuse Monitors, some Vocational Education funds and alternative-to-suspension units are allocated for specific purposes. They are discretionary within category in that they can be appropriated in any account as long as the funds are used for those specific students, purposes, and programs. Request for payment for certain types of expenses. All requests are submitted via OneSource. A check is sent directly from Accounts Payable; no Purchase Order Number is assigned. Funds reserved when the fund approver releases the document, at which time the requisition turns into a purchase order. Money, property, a deed, or a bond put into the custody of a third party for delivery to a grantee only after the fulfillment of specified conditions. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible; identified the purpose the why of the transaction. Monetary resources. Understanding the Budget Coding Process Page 226

228 FISCAL YEAR GENERAL FUND GOODS RECEIPTS GRANTS OBJECT ORGANIZATION UNIT PLANT NUMBER PRE-ENCUMBRANCE PROCARD PRO-FORMA INVOICE PURCHASE REQUISITION SUPPLEMENT SUPPLANT A 12-month period to which a government determines its financial position and the results of its operations. The fund used to account for all financial resources, except those required to be accounted for in another fund. Indicates that the goods/service have been received. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity or facility. As used in expenditure classification, applies to the article purchased or the service obtained, rather than to the purpose for which the article or service was purchased or obtained (e.g., personal services, contractual services, materials and supplies). Organization Unit number is the school's/department's/regional office eight-digit unit code. Plant number is a 4-digit number (zero + organization number). Funds reserved when a requisition is executed (before the fund approver releases the document). A professional credit card issued to HISD employees. The PROCARD can be used to purchase goods and services less than $1,000. An invoice on the vendor s letterhead describing the item(s), actual cost(s), and that payment is required. This is normally used for advance pays and backup for purchases of goods or services. Request to purchase item(s). Must be submitted to the Procurement Department through OneSource. To add to, to enhance, to expand, to increase, to extend. To take the place of, to replace. TRANSFER OF A Transfer of Expenditure Request is an internal transfer of EXPENDITURE expenditures from one school/department to another. REQUEST Understanding the Budget Coding Process Page 227

229 TELEPHONE NUMBERS Understanding the Budget Coding Process Page 228

230 Budgeting and Financial Planning Department (Level 2 Northwest) Glenn Reed, General Manager Cindy Meza, Sr. Administrative Assistant Office Number Fax Number Budget Operations Office Number Management Timothy Momanyi, Director John McGee, Sr. Manager George Perez, Sr. Manager S. Yolanda Jones, Sr. Manager Russell Beskid, Manager Analysts Shontele Breaux, Sr. Budget Analyst Rosa Diaz, Sr. Budget Analyst Cindy Le, Sr. Business Analyst Stephen Moore, Sr. Budget Analyst Dan Nguyen, Sr. Budget Analyst Yolanda Prier, Sr. Budget Analyst Ure Wariboko, Sr. Budget Analyst Ashley Carr, Budget Analyst Shontell Doyle, Budget Analyst Teresa J. Ramirez, Budget Analyst Carol Sotelo, Budget Analyst Kelsey Standerfer, Budget Analyst Sheronda Thomas, Budget Analyst Tony Warfield, Budget Analyst Malinda Wooten, Budget Analyst Budget Support Whitney Coachman, Assoc. Budget Analyst Debra Edwards, Assoc. Budget Analyst Mike Jimenez, General Clerk III Kim Le, Assoc. Budget Analyst Angela Loera, Assoc. Budget Analyst Marilyn Voorhees, Assoc. Budget Analyst Understanding the Budget Coding Process Page 229

231 Accounting Department (Level 3 Northeast) Office Number Fax Point of Contact: Deborah McCary (Assoc. Accountant) Accounts Payable (Level 3 Northeast) Carmen Rodríguez, Accounting Manager Donna Gruetzmacher, Accountant TL Marilyn Jackson, Associate Accountant SPECIAL PROJECTS Sakina Taylor, Accounting/Budgeting Clerk III CHECK DISBURSEMENT Kimberly Joseph, Accounting/Budgeting Clerk III Kandy Simmons, Accounting/Budgeting Clerk III DIRECT PAYMENT Cindy Zapata-Guillermo, Accounting/Budgeting Clerk III OUT-OF-DISTRICT TRAVEL AND IN-DISTRICT TRAVEL Crystal Rivera, Accounting/Budgeting Clerk III EXPEDITER (PO RELATED INVOICES) Jigisha Sandesara (Vendors A-G), Accounting/Budgeting Clerk III Sakina Taylor (Vendors H-O), Accounting/Budgeting Clerk III Maritza Gutierrez, (Vendors P-Z), Accounting/Budgeting Clerk III Marilyn Jackson, Associate Accountant Technology Department Technology and Information Systems (Administration) Technology and Information Systems (Service Desk/Support) Understanding the Budget Coding Process Page 230

232 HOUSTON INDEPENDENT SCHOOL DISTRICT PROCUREMENT SERVICES Richard Gay Procurement Officer Ph: / Fax: Procurement Services Gilberto Carles Gen. Manager NE 30 General Supplies and Services, Instructional/Classroom Supplies, Technology Equipment Supplies and Services Strategic Sourcing (Bids/Proposals Only) Cymel Abdul-Razzaaq Sr. Procurement Manager NE 26 Aishya Johnson-Dixon Sr. Sourcing Specialist NE 36F Victoria Rivera Sr. Sourcing Specialist NE 36C Okina Alford Sourcing Specialist NE 36E Robert Langston Sourcing Specialist NE 36A Byron Clark Sourcing Analyst NE 36D Christian Sada Clerk III NE 34B Michelle Pina Clerk III NE 34A Transportation/ Facilities Maintenance/ Warehouse Operations/Bond Strategic Sourcing (Bids/Proposals Only) John Espinosa Sr. Procurement Manager NE 28 Christopher Vest Sr. Sourcing Specialist NE 38D Wanda Pleasant Sr. Sourcing Specialist NE 38C Demetria Thomas Sourcing Specialist NE 38F Raymond Hooks Sourcing Specialist NE 38E Procurement Services ProCard, Services and Travel Chalita Cyprian Procurement Manager NE 47 Stuart Stradford Travel Service Rep NE 50E Patricia Griggs ProCard Rep NE 48A Trice Clark ProCard Rep NE 50F Procurement Services Processing of Orders For Transportation/ Facilities Maintenance/ Warehouse Operations, General Supplies and Services, Instructional/Classroom Supplies, Technology Equipment Supplies and Services, General Supplies and Services, Instructional/Classroom Supplies, Technology Equipment Supplies and Services Shaunte Strickland Procurement Manager NE 49 Karen Allen Sr. Buyer NE 44C Everlynn Goff Sr. Buyer NE 48D Janice James Sr. Buyer NE 48C Antoinette Lewis Buyer NE 44F Danyelle Osborne Buyer NE 48F Doris Emeka-Onyenwe Buyer NE 48E Roderick Bellard Buyer NE 48B Suzanne Osterrieder Buyer NE 44A Child Nutrition Programs: Food Commodities / Equipment / Supplies & Services Strategic Sourcing (Proposals, Bids Processing of Orders) Deyen Greene-Evans Procurement Manager NE 37 Cristina Giacaman Sr. Sourcing Specialist NE 38B Robert Tesoro Sourcing Specialist NE 38A Rhonda Carroll-Johnson Buyer NE 44E David Teer Buyer NE 44D Mary Ann Garcia Clerk I NE 40D Operations & Strategic Support Cesar Rodriguez Procurement Manager NE 35 Anthony Truong Int. Business Analyst NE 42C Chad Malone Business Analyst NE 40E Scott Dang Business Analyst NE 42B Understanding the Budget Coding Process Page 231

233 APPENDIX Understanding the Budget Coding Process Page 232

234 HISD Academic Calendar Houston Independent School District JULY 2017 AUGUST 2017 SEPTEMBER 2017 S M T W T F S S M T W T F S S M T W T F S OCTOBER 2017 NOVEMBER 2017 DECEMBER 2017 S M T W T F S S M T W T F S S M T W T F S JANUARY 2018 FEBRUARY 2018 MARCH 2018 S M T W T F S S M T W T F S S M T W T F S APRIL 2018 MAY 2018 JUNE 2018 S M T W T F S S M T W T F S S M T W T F S Key Holidays Holidays September 4, 2017 Labor Day Early Dismissal Days (3 hours early) September 22, 2017 Fall Holiday Teacher Service Days (no students) November 20 24, 2017 Thanksgiving Teacher Preparation Days (no students) December 25, 2017 January 5, 2018 Winter Break Make up Day (if needed) January 15, 2018 Martin Luther King, Jr. Day Teacher Prep day moves to May 30 March 12 16, 2018 Spring Break March 30, 2018 Spring Holiday May 28, 2018 Memorial Day Significant Dates Grading Periods August 14, 2017 Teachers report to work 6 Cycles Report Card Dates August 28, 2017 First day of school Aug 28 Oct 6 28 days October 13, 2017 December 21, 2017 Last day of first semester Oct 9 Nov days November 17, 2017 January 8, 2018 First day of second semester Nov 13 Dec days January 12, 2018 June 1, 2018 Last day of school for students Jan 8 Feb days February 23, 2018 June 4, 2018 Last day for teachers Feb 19 Apr 6 29 days April 13, 2018 Apr 9 June 1 39 days June 1, 2018 Prekindergarten Grading Periods 4 Cycles 3 Cycles Report Card Dates Aug 28 Oct days November 3, 2017 Aug 28 Nov days November 17, 2017 Oct 30 Dec days January 12, 2018 Nov 13 Feb days February 23, 2018 Jan Mar 9 44 days March 23, 2018 Feb 19 June 1 68 days June 1, 2018 Mar 19 June 1 53 days June 1, 2018 Understanding the Budget Coding Process Page 233

235 BI-WEEKLY PAYROLL CALENDAR FROM (MONDAY) TO (SUNDAY) PAYDAY (WEDNESDAY) PAY PERIOD 07/17/17 07/30/17 08/09/ /31/17 08/13/17 08/23/ /14/17 08/27/17 09/06/ /28/17 09/10/17 09/20/ /11/17 09/24/17 10/04/ /25/17 10/08/17 10/18/ /09/17 10/22/17 11/01/ /23/17 11/05/17 11/15/ /06/17 11/19/17 11/29/ /20/17 12/03/17 12/13/ /04/17 12/17/17 12/27/ /18/17 12/31/17 01/10/ /01/18 01/14/18 01/24/ /15/18 01/28/18 02/07/ /29/18 02/11/18 02/21/ /12/18 02/25/18 03/07/ /26/18 03/11/18 03/21/ /12/18 03/25/18 04/04/ /26/18 04/08/18 04/18/ /09/18 04/22/18 05/02/ /23/18 05/06/18 05/16/ /07/18 05/20/18 05/30/ /21/18 06/03/18 06/13/ /04/18 06/17/18 06/27/ /18/18 07/01/18 07/11/ /02/18 07/15/18 07/25/ /16/18 07/29/18 08/08/18 1 Pay period begins on Monday and ends on Sunday 2 Payday will occur every other Wednesday for all Employees according to the above Schedule Understanding the Budget Coding Process Page 234

236 HOUSTON INDEPENDENT SCHOOL DISTRICT Budget Transfer Form - Transfer School / Department Name: Chief / Direct Report Area: Request Date: Document Number: Entered By: Budget Process Document Entry Type Budget Type Budget Adjus. Justif Budget Adjus. Category Fund Order Number Cost Center Commitment Item Functional Area BP DK Decrease Increase Fund Code Internal Order Number Segment Group Org. Sub-Org Object Services (PS/AD) Function PIC Process Growth Digits Budget Period Distribution Key Dr. Cr Rationale for Budget Transfer: Transfers From Total: - Transfers To Total: - Principal / Manager/ Director Signature Chief / Direct Report / SIO Signature Other Approval Signature (SR1, SPED, CATE, etc ) Budgeting Signature Understanding the Budget Coding Process Page 235

237 EXPENDITURE TRACKING LOG FUND FUNDS CTR G/L FUNC AREA PS DATE PURCHASE AMOUNT BALANCE DOCUMENT # COMMENTS 9/1/17 Beginning Balance $ 20, Place your starting balance in the adjacent cell. Budget Loaded to start the school year /2/17 Supplies $ (5,000.00) $ 15, Bought School Supplies 9/3/17 Transfer out $ (6,900.00) $ 8, Transferred Money to , PS /4/17 Transfer in $ 10, $ 18, Transferred Money from , PS1111MAT $ $ - - EXAMPLE & INSTRUCTIONS Place your starting balance in cell D11. Do not type anything in any other yellow fields. As you place your totals in Column C, you will get your new balance in Column D. When spending funds remember to place a negative (-) in front of the dollar amount in Column C. When crediting the account, remember to type the dollar amount in Column C without any signs (no - or +). Contact your Budget Analyst for access to the Expenditure Tracking Log. Understanding the Budget Coding Process Page 236

238 EXPENDITURE TRACKING LOG FUND FUNDS CTR G/L FUNC AREA DATE PURCHASE AMOUNT BALANCE DOCUMENT # COMMENTS $ 20, $ $ $ $ $ Understanding the Budget Coding Process Page 237

239 HOUSTON INDEPENDENT SCHOOL DISTRICT TRANSFER OF EXPENDITURES REQUEST Date: From: (Department Head Receiving Service Whose Budget Will Be Charged) TO: (Department Head Providing Service Who s Budget Will Be Credited) This department has provided the following services and/or goods and requests payment in the amount of $ to be credited to the accounts listed below: DESCRIPTION OF SERVICE: Understanding the Budget Coding Process Page 238

240 Line # Amount GL Account Cost Center Fund Internal Order Functional Area PK Budget to be Charged 1 $ 40 Budget to be Charged 2 $ 40 Budget to be Credited 3 $ 50 Budget to be Credited 4 $ 50 Budget to be Charged 5 $ 40 Budget to be Charged 6 $ 40 Budget to be Credited 7 $ 50 Budget to be Credited 8 $ 50 Budget to be Charged 9 $ 40 Budget to be Charged 10 $ 40 Budget to be Credited 11 $ 50 Budget to be Credited 12 $ 50 Approved by: Prepared by: Department Receiving Service Department Providing Service DOCUMENT ID # BY: Understanding the Budget Coding Process Page 239

241 It is the policy of the Houston Independent School District not to discriminate on the basis of age, color, handicap or disability, ancestry, national origin, marital status, race, religion, sex, veteran status, political affiliation, sexual orientation, gender identity and/or gender expression in its educational or employment programs and activities.