VICTORIA INDEPENDENT SCHOOL DISTRICT BUDGET AND ACCOUNT CODE INFORMATION

Transcription

1 The following information is provided to facilitate understanding of the financial account structures used by Victoria Independent School District (VISD). The format of financial accounts used by VISD was developed according to guidelines of the Financial Accountability System Resource Guide (FASRG) which can be found in detail on the web site of the Texas Education Agency ( The following is a diagram of the components of the budget and account codes used by VISD: Budget Code Account Code Fiscal Fund Year Function Organization Program Object Subobject XXX X XX XXX XX XXXX XX Example: FUND DEFINITIONS GENERAL FUND A fund used to show transactions resulting from a variety of revenue sources for which fund balance is controlled by and retained for the use of the local education agency. This fund is also referred to as the General Operating Fund. SPECIAL REVENUE FUND A fund used to show transactions resulting from a variety of revenue sources for which fund balance is not retained for the use of the local education agency. These types of revenue sources are usually accounted for on a project basis, and unused monies at the close of a project or at the close of the program period are reclaimed by or are returned to the grantor. DEBT SERVICE FUND This fund must be used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest for debt issues and other long-term debt for which a tax has been established in accordance with law. A separate bank account must be kept for these funds. CONSTRUCTION FUND This fund must be used to account for projects financed by the proceeds from bond issues, or for other capital projects, otherwise legally mandated to be so accounted for. This fund is also referred to as the Building Fund. Page 1 of 10

2 FUND CODES 1XX General Fund 1621 Torres Extended Day 1641 O Connor Extended Day 1651 Alternative Education 1661 JRROTC 1991 General Fund 2XX, 3XX, 4XX Special Revenue Funds 2061 McKinney Homeless Grant 2111 Title I, Part A 2151 Title I, Part D 2241 IDEA-B Formula 2251 IDEA-B Preschool 2261 IDEA-B High Cost/Residential 2401 Child Nutrition 2421 Summer Feeding 2431 Vocational Education-Tech Prep 2441 Vocational Education-Carl Perkins 2521 College Tech Prep 2531 IDEA-C ECI (Deaf) 2551 Title II, Part A 2631 Title III, LEP 2669 Stabilization Fund 2799 ARRA Title II, Part D 2809 ARRA Homeless 2820 Student Drug Testing 2839 ARRA IDEA-B Formula 2849 ARRA IDEA-B Preschool 2859 ARRA Title I, Part A 2879 Homeless Educ. Disaster Aid 2889 ARRA Title I, Part D 3151 SSA - IDEA-B, Discretionary 3161 SSA - IDEA-B, Deaf 3171 SSA - IDEA-B, Preschool Deaf 3851 Visually Handicapped 3861 Regional Day School Deaf 3941 LSPSP 3971 AP/IB Incentives 4011 Optional Extended Year 4041 Accelerated Reading & Math 4091 TX High Schools That Work 4111 Technology 4151 Pre-K Early Start 4271 Read to Succeed 4281 Child Care Management 4291 High School Allotment 4351 SSA-Regional Deaf 4791 Drama for Schools 4801 TEEMS 4821 ENLACE 4951 Kidz Connection-O Connor 4961 Dupont Wetlands 5XX Debt Service Fund 5991 Debt Service 6XX Construction Fund 6991 Construction Page 2 of 10

3 FUNCTION DEFINITIONS A function identifies the purpose of an expenditure. The first digit identifies the major service area and second digit refers to the specific function within the area. (EXAMPLE - the function "Health Service" is coded "33". The first "3" specifies Pupil Services and the second "3" is Health.) The functions listed below are used by the District. INSTRUCTION AND INSTRUCTIONAL-RELATED SERVICES: Function 11 - Instruction Activities dealing directly with classroom instruction. Function 12 - Instructional Resources and Media Services Preparing, maintaining, and distributing of resources and media used to support instruction. This function is used for primarily the libraries. Function 13 - Curriculum and Instructional Staff Development Expenditures which are directly and exclusively to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. It includes in-service training and other staff development as well as research and development activities of new or modified instructional methods, techniques, etc. INSTRUCTIONAL AND SCHOOL LEADERSHIP: Function 21 - Instructional Leadership District-wide activities which have as their purpose managing, directing, and supervising the instructional programs, and improving the quality of instruction and the curriculum. Function 23 - School Leadership Activities which have as their purpose directing, managing, and supervising a school. This function is used for the principals' offices. STUDENT SERVICES: Function 31 - Guidance, Counseling and Evaluation Services Activities which have as their purpose assessing and testing students' abilities, aptitudes, and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. It also includes psychological services, identification of individual characteristics, testing, and counseling (educational and occupational). Function 32 - Social Work Services Activities related to promoting and improving school attendance. Function 33 - Health Services The area of responsibility providing health services which are not a part of direct instruction. It includes the cost of medical, dental, and nurse services. Function 34 - Student Transportation The cost of transporting students to and from school. Function 35 - Child Nutrition Those activities which have as their purpose the management of the food service program and serving of regular and incidental meals. Page 3 of 10

4 Function 36 - Co-Curricular/Extracurricular Activities Incorporates those activities which are student and curricular related, but which are not necessary to the regular instructional services. Included are such activities as athletics, student organizations, and special interest activities. ADMINISTRATION: Function 41 - General Administration Those activities which have as their purpose the overall administrative responsibility of the entire school system. It includes such areas as the board of education, superintendent's office, personnel and support services, fiscal services, staff accounting, tax administration, and general administration services. SUPPORT SERVICES-NON STUDENT BASED: Function 51 - Plant Maintenance and Operation This function encompasses those activities concerned with keeping the physical plant open, clean, comfortable, safe for use, and keeping the grounds, buildings, and equipment in an effective working condition and state of repair. Function 52 - Security and Monitoring Services Activities which keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location. Function 53 - Data Processing Services This function includes all activities associated with the administration operational use of computers. Services such as student scheduling, grade reporting, student attendance, personnel and payroll processing, and finance processing are included in this function. It does not include instructional computing. ANCILLARY SERVICES: Function 61 - Community Services This function covers activities or purposes other than regular public education and adult basic education services. Services or activities relating to the whole community or some segment of the community are included in this function. DEBT SERVICE: Function 71 - Debt Service This function covers bond and lease-purchase principal, related debt service fees, and all debt interest. CAPITAL OUTLAY: Function 81 - Facilities Acquisition and Construction Activities concerned with the acquisition of land and buildings; the remodeling and construction of buildings and additions to buildings; initial installation or extension of service systems and other built-in equipment; and improvement to sites. Page 4 of 10

5 FUNCTION CODES 10 Instructional Services 11 Instruction 12 Library and Media Services 13 Staff Development 20 Instructional and School Leadership 21 Instructional Administration 23 School Administration 30 Support Services - Student 31 Guidance and Counseling 32 Social Work Services 33 Health Services 34 Student Transportation 35 Food Services 36 Co-curricular Activities 40 Administration 41 General Administration 50 Support Services-Non Student 51 Plant Maintenance and Operations 52 Security and Monitoring Services 53 Data Processing Services 60 Ancillary Services 61 Community Services 70 Debt Service 71 Debt Service 80 Capital Outlay 81 Facilities Acquisition and Construction Page 5 of 10

6 ORGANIZATION CODES 003 Career & Technology Institute 004 Mitchell Guidance Center 006 Liberty Academy 008 Juvenile Justice Detention Center 013 Victoria East High School 014 Victoria West High School 913 VCAL East 914 VCAL West 041 Stroman Middle School 042 Patti Welder Middle School 043 Howell Middle School 044 Harold Cade Middle School 045 Mitchell Middle School 101 Aloe Elementary School 102 Dudley Gifted/Talented Magnet School 103 FW Gross Montessori Magnet School 104 Guadalupe Elementary School 105 Hopkins Fine Arts Academy 106 Juan Linn Magnet School 108 O Connor Elementary School 110 Rowland Elementary School 111 Shields Elementary School 112 Smith Elementary School 114 Vickers Elementary School 115 William Wood Elementary School 117 Mission Valley Elementary School 118 DeLeon Elementary School 119 Homebound 120 Youth Home 121 Brownson Home 123 C.O. Chandler Elementary School 124 Family Connection 125 Rodolfo Torres Elementary School 126 Ella Schorlemmer Elementary School 200 Our Lady of Victory 201 Nazareth Academy 207 Devereux 209 Faith Academy 701 Superintendent s Office 702 Board of Trustees 751 Deaf Education 826 Communication/Publication 827 District Attendance Officer 870 Assistant Supt-Elementary Ed 871 Curriculum 872 Assistant Supt-Second Ed 873 Instructional Administration 875 Elementary Director 884 Central Warehouse 885 Lunchroom Warehouse 886 Print Shop 887 School Improvement Office 933 Personnel 935 Business Office 936 Kidz Connection 937 Maintenance 938 Child Nutrition 939 Operations 946 Transportation 947 AHERA 949 Student Services 11 Basic Skills-Regular Program 21 Gifted and Talented 22 Vocational 23 Special Education 24 Compensatory 25 Bilingual/ESL 91 Athletics 99 Generic, All Programs Not Listed Above PROGRAM CODES Page 6 of 10

7 EXPENDITURE OBJECT CODE DEFINITIONS Identifies the object of an expenditure. The first of the four digits identifies the transaction as an expenditure. The second of the four digits identifies the major area, and the third and fourth digits provide further sub-classifications. (EXAMPLE would indicate an expenditure (6) for the object (100) Payroll Costs.) The expenditure objects listed below are used by the District: Payroll Costs The gross salaries and benefits costs for employee services. Among items included in benefits costs are: health insurance and worker's compensation insurance Professional and Contracted Services Expenditures for services rendered to the school system by firms, individuals, or other organizations, which are independent of the system. Included are: utility costs, legal services, audit services, outside repair services, and other contracted services Supplies and Materials All expenditures for consumable supplies and materials Other Operating Costs Expenditures for expenses necessary to the operation of the school system. Included are: travel, property and casualty insurance, election expenses, fees, dues, and awards Debt Service Principal and interest on all borrowings, including bonded debt Capital Outlay Expenditures for fixed assets or capital equipment. Page 7 of 10

8 EXPENDITURE OBJECT CODES 6100 PAYROLL COSTS: 6110 Teachers and Other Professional Personnel 6112 Substitutes for Teachers and Other Professional Personnel 6118 Extra Duty Pay - Teachers and Other Professional Employees 6119 Salaries and Wages for Teachers and Other Professional Personnel 6120 Support Personnel 6121 Extra Duty Pay/Overtime - Support Personnel 6129 Salaries and Wages for Support Personnel 6140 Employee Benefits 6141 Social Security/Medicare 6142 Group Health Insurance 6143 Workers Compensation 6145 Unemployment Compensation 6146 Teacher Retirement 6200 PROFESSIONAL AND CONTRACTED SERVICES: 6210 Professional Services 6211 Legal Services 6212 Audit Services 6213 Tax Appraisal and Collection 6219 Professional Services (licensed or registered with state) 6220 Tuition and Transfer Payments 6223 Student Tuition - Other than to Public Schools 6229 Other Tuition and Transfer Payments 6230 Regional Education Service Center Services 6239 Regional Education Service Center Services 6240 Contracted Maintenance and Repair Services 6244 Maintenance and Repair 6245 Contracted Maintenance and Repair 6246 Maintenance and Repair-Vehicles 6247 Maintenance and Repair-Buildings 6248 Maintenance and Repair-Grounds 6249 Other Contracted Maintenance and Repair 6250 Utilities 6255 Utilities-Water 6256 Utilities-Telephone 6257 Utilities-Electricity 6258 Utilities-Gas 6260 Rentals-Operating Leases 6269 Rental Expense 6290 Miscellaneous Contracted Services 6299 Miscellaneous Contracted Services Page 8 of 10

9 6300 SUPPLIES AND MATERIALS: 6310 Supplies/Materials for Maintenance and/or Operations 6311 Supplies-Vehicles 6315 Supplies-Janitorial 6316 Supplies-Bldg Maintenance 6317 Supplies-Ground Maintenance 6318 Supplies-Furniture 6319 Supplies-Other Maintenance 6320 Textbooks and Other Reading Materials 6321 Textbooks 6329 Reading Materials 6330 Testing Materials 6339 Testing Materials 6340 Food Service 6341 Food 6342 Non-Food 6344 USDA Donated Commodities 6349 Food Service Supplies 6390 Supplies and Materials - General 6395 Fixed Assets (per-unit cost of $500 or more) 6396 Training Supplies 6398 Victoria East & West High School Sundry 6399 Supplies & Materials 6400 OTHER OPERATING COSTS: 6410 Travel, Subsistence and Stipends 6411 Staff Development and Travel 6412 Student Travel/Field Trips 6413 Stipends-Non Employees 6416 In-district Travel 6419 Non Employee Travel 6420 Insurance and Bonding Costs 6429 Insurance and Bonding Expense 6430 Elections Costs 6439 Election Costs 6490 Miscellaneous Operating Costs 6494 Transportation Expenses-Extracurricular 6495 Dues 6498 Awards 6499 Other Operating Expenses Page 9 of 10

10 6500 DEBT SERVICE: 6510 Debt Principal 6511 Bond Principal 6512 Lease-Purchase Principal 6513 Long-Term Loan Principal 6520 Interest 6521 Interest on Bonds 6522 Lease-Purchase Interest 6523 Interest on Loans 6590 Other Debt Service Expense 6599 Other Debt Service Fees 6600 CAPITAL OUTLAY-LAND, BUILDINGS AND EQUIPMENT: 6610 Land Purchase and Improvement 6619 Land Purchase, Improvements and Associated Fees 6620 Building Purchase, Construction or Improvements 6629 Building Purchase, Construction or Improvements 6630 Furniture and Equipment 6631 Vehicles 6639 Furniture and Equipment and Software (per-unit cost of $5,000 or more) Page 10 of 10