Organization Accounting for the General and Special Revenue Funds

Transcription

1 Organization Accounting for the General and Special Revenue Funds Instruction Instr. Res. and Media Svrs. Cur. Dev. And Instr. Staff Dev. Instructional Leadership School Leadership Guid., Couns. and Eval. Svrs. Soc. Work Svrs. Health Svrs. Student Trans. Food Svrs. Cocur./Extracur. Activities Gen. Administration Plant Maint. and Operations Sec. and Monitoring Svrs. Data Proc. Svrs. Community Svrs. Debt Service Fac. Acq. and Constr. Contr. Inst. Svrs. Increm. Costs Chpt. 41 Pymts. Fiscal Agent/Mem. Dist. Pymts. Juvenil Just. Prg. Payments to Tax Increment Fund Other Intergovernmental Charges Object 6100 PAYROLL COSTS Function SALARIES 6112 Salaries or Wages for Substitute Teachers and Other Professionals 6119 Salaries or Wages - Teachers and Other Professional Personnel O O O O O O O O O U O O A O O O O O U U 612 SUPPORT PERSONNEL O O O O O O O O U O O A O O O O O U U 613 EMPLOYEE ALLOWANCES O O O O O O O O U O O A O O O O O U U 6140 EMPLOYEE BENEFITS 6141 Social Security/Medicare O O O O O O O O U O O A O O O O O U U 6142 Group Health and Life Insurance O O O O O O O O U O O A O O O O O U U 6143 Workers' Compensation O O O O O O O O U O O A O O O O O U U 6144 TRS/TRS Care - On-Behalf Payments O O O O O O O O U O O A O O O O O O O 6145 Unemployment Compensation O O O O O O O O U O O A O O O O O U U 6146 Teacher Retirement/TRS Care O O O O O O O O U O O A O O O O O U 6149 Employee Benefits O O O O O O O O U O O A O O O O O U U 6200 PROFESSIONAL AND CONTRACTED SERVICES 6210 PROFESSIONAL SERVICES 6211 Legal Services A O U U 6212 Audit Services A

2 6213 Tax Appraisal and Collection A U A 6214 Lobbying A 6219 Professional Services O O O O O O O O U O O A O O O O O U U 6220 TUITION AND TRANSFER PAYMENTS 6221 Staff Tuition and Related Fees - Higher Education O O O O O O U O O A O O O O 6222 Student Tuition - Public Schools O U 6223 Student Tuition - Other than to Public O O Schools U 6224 Student Attendance Credits U 6229 Tuition and Transfer Payments O O O O O O O O U O O A O O O O REGIONAL EDUCATION SERVICE CENTER SERVICES CONTRACTED MAINTENANCE AND REPAIR SERVICES O O O O O O O O U O O A O O O O O U U O O O O O O O O U O O A O O O O O 625 UTILITIES O O 626 RENTALS - OPERATING LEASES O O O O O O O O U O O A O O O O O U U 629 MISCELLANEOUS CONTRACTED SERVICES O O O O O O O O U O O A O O O O O U U 6300 SUPPLIES AND MATERIALS SUPPLIES AND MATERIALS FOR MAINT. OPERATIONS TETBOOKS AND OTHER READING MATERIALS O O O O O O O O U O O A O O O O O U U O 633 TESTING MATERIALS O O 634 FOOD SERVICE O 639 SUPPLIES AND MATERIALS - GENERAL O O O O O O O O U O O A O O O O O U U 6400 OTHER OPERATING EPENSES

3 6410 TRAVEL, SUBSISTENCE AND STIPENDS 6411 Travel and Subsistence - Employee Only O O O O O O O O U O O A O O O O O U U 6412 Travel and Subsistence - Students O O O 6413 Stipends - Non-Employees O O O O O O O O U O O A O O O O O U U 6419 Travel and Subsistence Non- Employees O O O O O O O O U O O A O O O O O U U 642 INSURANCE AND BONDING COSTS O O O O O O O O U O O A O O O O O U U 643 ELECTION COSTS A O O 644 DEPRECIATION EPENSE OF PROPRIETARY FUNDS 6490 MISCELLANEOUS OPERATING COSTS 6492 Payments to Fiscal Agents of Shared Services Arrangements U O O A O O 6493 Payments to Member Districts of Shared Services Arrangements U 6494 Reclassified Transportation Expenditures/Expenses O O O O O O O O U O O A O O O O 6495 Dues O O O O O O O O U O O A O O O O O U U 6499 Miscellaneous Operating Costs O O O O O O O O U O O A O O O O O U U 6500 DEBT SERVICE 651 DEBT PRINCIPAL U U INTEREST EPENDITURES/ EPENSE OTHER DEBT SERVICE EPENDITURES/EPENSES U U 6600 CAPITAL OUTLAY - LAND, BUILDING AND EQUIPMENT

4 6610 LAND PURCHASE AND IMPROVEMENT 6619 Land Purchase and Improvement O 6620 BUILDING PURCHASE, CONSTRUCTION OR IMPROVEMENTS 6629 Building Purchase, Construction or Improvements O 6630 FURNITURE AND EQUIPMENT 6631 Vehicles per unit cost of $5,000 or more O O O O O O O O U O O A O O O O O 6639 Furniture and Equipment O O O O O O O O U O O A O O O O O 6640 FIED ASSETS - DISTRICT DEFINED 6641 Vehicles per unit cost of less than $5, Fixed Assets - Locally Defined Groupings O O O O O O O O U O O A O O O O O O O O O O O O O U O O A O O O O O 6650 FIED ASSETS UNDER LEASE/PURCHASE 6651 Lease/Purchase of Buildings O 6659 Lease/Purchase of Furniture and Equipment O O O O O O O O U O O A O O O O O 6660 LIBRARY BOOKS AND MEDIA 6669 Library Books and Media O Legend: A = Use the appropriate Administrative Organization Unit O = Expenditures directly related to a campus should be charged to a campus. School districts are encouraged to use campus accounting. However, if the effort to allocate costs exceeds the benefit derived or if the costs are district wide, the Undistributed Organization Code (999) may be used. U = Use Undistributed Organization Code

5 Function/Object Accounting Object Function PAYROLL COSTS 6110 TEACHERS AND OTHER PROFESSIONAL PERSONNEL 6112 Salaries or Wages for Substitute Teachers and Other Professionals 6119 Salaries or Wages - Teachers and Other Professional Personnel 6120 SUPPORT PERSONNEL 6121 Extra Duty Pay / Overtime - Support Personnel 6122 Salaries or Wages for Substitute Support Personnel 6129 Salaries or Wages for Support Personnel 6130 EMPLOYEE ALLOWANCES 6131 Contract Buyouts 6139 Employee Allowances 6140 EMPLOYEE BENEFITS 6141 Social Security/Medicare 6142 Group Health and Life Insurance 6143 Workers' Compensation 6144 Teacher Retirement/TRS Care - On- Behalf Payments 6145 Unemployment Compensation 6146 Teacher Retirement/TRS Care 6149 Employee Benefits 6200 PROFESSIONAL AND CONTRACTED SERVICES 6210 PROFESSIONAL SERVICES 6211 Legal Services

6 6212 Audit Services 6213 Tax Appraisal and Collection 6214 Lobbying 6219 Professional Services 6220 TUITION AND TRANSFER PAYMENTS 6221 Staff Tuition and Related Fees - Higher Education 6222 Student Tuition - Public Schools 6223 Student Tuition - Other than to Public Schools 6224 Student Attendance Credits 6229 Tuition and Transfer Payments 6230 EDUCATION SERVICE CENTER SERVICES 6239 Education Service Center Services 6240 CONTRACTED MAINTENANCE AND REPAIR SERVICES 6249 Contracted Maintenance and Repair 6250 UTILITIES 6259 Utilities 6260 RENTALS - OPERATING LEASES 6269 Rentals - Operating Leases 6290 MISCELLANEOUS CONTRACTED SERVICES 6291 Consulting Services 6299 Miscellaneous Contracted Services 6300 SUPPLIES AND MATERIALS 6310 SUPPLIES AND MATERIALS FOR MAINTENANCE AND/OR OPERATIONS 6311 Gasoline and Other Fuels for Vehicles (Including Buses)

7 6319 Supplies for Maintenance and/or Operations 6320 TETBOOKS AND OTHER READING MATERIALS 6321 Textbooks 6329 Reading Materials 6330 TESTING MATERIALS 6339 Testing Materials 6340 FOOD SERVICE AND OTHER RESALE ITEMS 6341 Food 6342 Non-Food 6343 Items for Sale 6344 USDA Donated Commodities 6349 Food Service Supplies 6390 SUPPLIES AND MATERIALS - GENERAL 6399 General Supplies 6400 OTHER OPERATING EPENSES 6410 TRAVEL, SUBSISTENCE AND STIPENDS 6411 Travel and Subsistence - Employee Only 6412 Travel and Subsistence - Students 6413 Stipends - Non-Employees 6419 Travel and Subsistence - Non- Employees 6420 INSURANCE AND BONDING COSTS 6429 Insurance and Bonding Costs 6430 ELECTION COSTS 6439 Election Costs

8 6440 DEPRECIATION EPENSE OF PROPRIETARY AND NONEPENDABLE TRUST FUNDS 6449 Depreciation Expense 6490 MISCELLANEOUS OPERATING COSTS 6492 Payments to Fiscal Agents of Shared Services Arrangements 6493 Payments to Member Districts of Shared Services Arrangements 6494 Reclassified Transportation Expenditures/Expenses 6495 Dues 6499 Miscellaneous Operating Costs 6500 DEBT SERVICE 6510 DEBT PRINCIPAL 6511 Bond Principal 6512 Capital Lease Principal 6513 Long-Term Debt Principal 6519 Debt Principal 6520 INTEREST EPENDITURES/ EPENSE 6521 Interest on Bonds 6522 Capital Lease Interest 6523 Interest on Debt 6524 Amortization of Bond and Other Debt Related Costs 6525 Amortization of Premium and Discount on Issuance of Bonds 6529 Interest Expenditures/Expenses 6590 OTHER DEBT SERVICE EPENDITURES/EPENSES 6599 Other Debt Service Fees 6600 CAPITAL OUTLAY - LAND, BUILDINGS AND EQUIPMENT

9 6610 LAND PURCHASE AND IMPROVEMENT 6619 Land Purchase and Improvement 6620 BUILDING PURCHASE, CONSTRUCTION OR IMPROVEMENTS 6629 Building Purchase, Construction or Improvements 6630 FURNITURE AND EQUIPMENT 6631 Vehicles per unit cost of $5,000 or more 6639 Furniture and Equipment 6640 FIED ASSETS - DISTRICT DEFINED 6641 Vehicles per unit cost of less than $5, Fixed Assets - Locally Defined Groupings 6650 FIED ASSETS UNDER CAPITAL LEASES 6651 Capital Lease of Buildings 6659 Capital Lease of Furniture and Equipment 6660 LIBRARY BOOKS AND MEDIA 6669 Library Books and Media

10 Federal Funds and Their Shared Service Arrangement Counterparts Special Revenue Special Revenue Program Title CFDA No. (Federal Programs) (Federally Funded SSA's - to be used by Fiscal Agent only) Child Care Development Block Grant ESEA Title IV Safe and Drug Free Schools and Community Act A Head Start ESEA Title, Part C - Education for the Homeless Children and Youth Human Immunodeficiency Virus (HIV) Education Energy Conservation for Institutional Buildings ESEA Title I Part A - Improving Basic Programs A ESEA Title I Part C - Education of Migratory Children ESEA Title I Part B - Even Start Family Literacy ESEA Title V Part D - Jacob Javits Gifted and Talented Students Education Act Adult Basic Education (ABE) - Federal National and Community Service Act - Learn and Serve America Temporary Assistance for Needy Families (TANF) IDEA - Part B, Formula IDEA - Part B, Preschool IDEA - Part B, Discretionary IDEA - Part B, Deaf IDEA - Part B, Preschool Deaf IDEA - Part D, Deaf-Blind IDEA - Part D, Personnel Training Substance Abuse Prevention and Treatment Block Grant - Intervention ESEA Title IV - Safe and Drug Free Schools and Community Act A Substance Abuse Prevention and Treatment Block Grant - Females Substance Abuse Prevention and Treatment Block Grant - Prevention Summer Feeding Program, Texas Health and Human Services Commission (HHSC) Career and Technical Education - Technical Preparation A Career and Technical Education - Basic Grant Career and Technical Education - Single Parent A Career and Technical Education - Sex Equity A Career and Technical Education - Curriculum Development A Career and Technical Education - Professional Development A

11 Career and Technical Education - Community Based Organization A Career and Technical Education - Apprenticeship A Career and Technical Education - Quality Work Force A Career and Technical Education - Other Program Improvement A IDEA, Part C, Early Intervention (Deaf) A Title II, Part A: Teacher and Principal Training and Recruiting A ESEA Title I Comprehensive School Reform B 258 Public Charter Schools Matching Funds for Library Purchases Reading First Enhancing Education Through Technology A English Language Acquisition and Language Enhancement A Community Service Grant Program C st Century Community Learning Centers ARRA of 2009, Title IV, State Fiscal Stabilization Fund Improving Academic Achievement (Grants for State Assessments and Related Activities) Improving Academic Achievement (Grants for Enhanced Assessment Instruments Title V, Part A - Innovative Programs ESEA, Title VI, Part B, Subpart 2 - Rural and Low-Income School B 271 Workforce Investment Act - Youth Activities Medicaid Administrative Claiming Program - MAC Mathematics and Science Partnerships B 274 GEAR UP S 275 School Dropout Prevention A Title I SIP Academy Grant A Title II, Part D, Subpart 1 - Enhancing Education through Technology - ARRA (Stimulus) ESEA, Title, Part C - Education for the Homeless Children and Youth - ARRA (Stimulus) IDEA - Part B, Formula - ARRA (Stimulus) IDEA - Part B, Preschool - ARRA (Stimulus) ESEA, Title I, Part A - Improving Basic Programs - ARRA (Stimulus) Title I SIP Academy Grant - ARRA (Stimulus) Federally Funded Special Revenue Funds - Locally Defined (Convert to Fund 289 / 379 for PEIMS) Federally Funded Special Revenue Funds

12 Program Intent Accounting Matrix Fund PIC GENERAL FUND 101 Food Service 102 ESC State Support (Education Service Centers Only) 199 General Fund SPECIAL REVENUE FUNDS 200- SPECIAL REVENUE FUNDS (FEDERAL PROGRAMS) Child Care Development Block Grant 204 ESEA Title IV, Safe and Drug Free Schools And Communities Act 205 Head Start 206 ESEA Title Part C - Education for the Homeless Children and Youth 208 Human Immunodeficiency Virus (HIV) Education 209 Energy Conservation For Institutional Buildings 211 ESEA, Title I, Part A - Improving Basic Programs 212 ESEA Title I Part C - Education of Migratory Children 213 ESEA Title I Part B - Even Start Family Literacy Programs 218 ESEA Title V, Part D, Subpart 6, - Jacob Javits Gifted and Talented Students Education Act 220 Adult Basic Education (ABE) - Federal 222 National and Community Service Act - Learn and Serve America 223 Temporary Assistance for Needy Families (TANF) 224 IDEA - Part B, Formula 225 IDEA - Part B, Preschool 226 IDEA - Part B, Discretionary 227 IDEA - Part B, Deaf 228 IDEA - Part B, Preschool Deaf 229 IDEA - Part D, Deaf-Blind 230 IDEA - Part D, Personnel Training 236 Substance Abuse Prevention and Treatment Block Grant - Intervention 237 ESEA Title IV - Safe and Drug Free Schools and Communities Act 238 Substance Abuse Prevention and Treatment Block Grant - Females 239 Substance Abuse Prevention and Treatment Block Grant - Prevention 240 National School Breakfast and Lunch Program

13 241 Education Service Center Child Nutrition 242 Summer Feeding Program, Texas Department of Agriculture (TDA) 243 Career and Technical Education - Technical Preparation 244 Career and Technical Education - Basic Grant 245 Career and Technical Education - Single Parent 246 Career and Technical Education - Sex Equity 247 Career and Technical Education - Curriculum Development 248 Career and Technical Education - Professional Development 249 Career and Technical Education - Community Based Organization 250 Career and Technical Education - Apprenticeship 251 Career and Technical Education - Quality Work Force 252 Career and Technical Education - Other Program Improvement 253 IDEA, Part C, Early Intervention (Deaf) 255 ESEA, Title II, Part A: Teacher and Principal Training and Recruiting 256 ESEA Title I Comprehensive School Reform Demonstration Program, Improving Teaching and Learning 258 Public Charter Schools 259 Matching Funds for Library Purchases 261 Reading First 262 Enhancing Education Through Technology 263 English Language Acquisition and Language Enhancement 264 Community Service Grant Program st Century Community Learning Centers 266 ARRA of 2009, Title IV, State Fiscal Stabilization Fund 267 Improving Academic Achievement (Grants for State Assessments and Related Activities) 268 Improving Academic Achievement (Grants for Enhanced Assessment Instruments 269 Title V, Part A - Innovative Programs 270 ESEA, Title VI, Part B, Subpart 2 - Rural and Low-Income School 271 Workforce Investment Act Youth Activities 272 Medicaid Administrative Claiming Program MAC 273 Mathematics and Science Partnerships 274 GEAR UP 275 School Dropout Prevention 276 Title I SIP Academy Grant 279 Title II, Part D, Subpart 1 - Enhancing Education through Technology - ARRA (Stimulus) 280 ESEA, Title, Part C - Education for the Homeless Children and Youth - ARRA (Stimulus) 283 IDEA - Part B, Formula - ARRA (Stimulus) 284 IDEA - Part B, Preschool - ARRA (Stimulus) 285 ESEA, Title I, Part A - Improving Basic Programs - ARRA (Stimulus) 286 Title I SIP Academy Grant - ARRA (Stimulus)

14 289 Federally Funded Special Revenue Funds 290- FEDERALLY-FUNDED SHARED SERVICE ARRANGEMENTS (SSA) SSA - Child Care Development Block Grant 293 SSA - ESEA Title IV - Safe and Drug Free Schools and Communities Act 294 SSA - Head Start 295 SSA - ESEA Title Part C - Education of the Homeless Children and Youth 297 SSA - Human Immunodeficiency Virus (HIV) Education 298 SSA - Energy Conservation for Institutional Buildings 300 SSA - ESEA, Title I, Part A - Improving Basic Programs 301 SSA - ESEA Title I Part C - Education of Migratory Children 302 SSA - ESEA Title I Part B - Even Start Family Literacy Programs 307 SSA - ESEA Title Part B - Jacob Javits Gifted and Talented Students Education Act 309 SSA - Adult Basic Education (ABE) - Federal 311 SSA - National and Community Service Act - Learn and Serve America 312 SSA - Temporary Assistance for Needy Families (TANF) 313 SSA - IDEA - Part B, Formula 314 SSA - IDEA - Part B, Preschool 315 SSA - IDEA - Part B, Discretionary 316 SSA - IDEA - Part B, Deaf 317 SSA - IDEA - Part B, Preschool Deaf 319 SSA - IDEA - Part D, Personnel Training 325 SSA -Substance Abuse Prevention and Treatment Block Grant - Intervention 326 SSA - ESEA Title IV - Safe and Drug Free Schools and Communities Act 327 SSA - Substance Abuse Prevention and Treatment Block Grant - Females 328 SSA - Substance Abuse Prevention and Treatment Block Grant - Prevention 329 SSA - Summer Feeding Program, Texas Health and Human Services Commission (HHSC) 330 SSA - Career and Technical Education - Technical Preparation 331 SSA - Career and Technical Education - Basic Grant 332 SSA - Career and Technical Education - Single Parent 333 SSA - Career and Technical Education - Sex Equity 334 SSA - Career and Technical Education - Curriculum Development 335 SSA - Career and Technical Education - Professional Development 336 SSA - Career and Technical Education - Community Based Organization 337 SSA - Career and Technical Education - Apprenticeship 338 SSA - Career and Technical Education - Quality Work Force 339 SSA - Career and Technical Education - Other Program Improvement

15 340 SSA - IDEA, Part C, Early Intervention (Deaf) 342 SSA - Title II, Part A: Teacher and Principal Training and Recruiting 343 SSA - ESEA Title I Comprehensive School Reform Demonstration Program, Improving Teaching and Learning 347 SSA - ESEA, Title VI, Part B, Subpart 2 Rural and Low-Income School Program 348 SSA - Reading First 349 SSA - Enhancing Education Through Technology 350 SSA - English Language Acquisition and Language Enhancement 351 SSA - Community Service Grant Program 352 SSA - 21st Century Community Learning Centers 354 SSA - Improving Academic Achievement (Grants for State Assessments and Related Activities) 355 SSA - Improving Academic Achievement (Grants for Enhanced Assessment Instruments) 356 SSA - Title V, Part A - Innovative Programs 357 SSA - Mathematics and Science Partnerships 358 SSA - Title I SIP Academy Grant 359 SSA - ESEA, Title I, Part A - Improving Basic Programs - ARRA (Stimulus) 360 SSA - Title I SIP Academy Grant - ARRA (Stimulus) 361 SSA - Title II, Part D, Subpart 1 - Enhancing Education through Technology - ARRA (Stimulus) 364 SSA - IDEA - Part B, Formula - ARRA (Stimulus) 365 SSA - IDEA - Part B, Preschool - ARRA (Stimulus) 366 SSA - ARRA of 2009, Title IV, State Fiscal Stabilization Fund 367 SSA - ESEA, Title, Part C - Education for the Homeless Children and Youth - ARRA (Stimulus) 379 Federally Funded SSA 380- SPECIAL REVENUE FUNDS (STATE PROGRAMS) Adult Basic Education (ABE) - State 382 Temporary Assistance for Needy Families - State TEC Professional Staff Development 384 Texas After School Initiative 385 State Supplemental Visually Impaired (SSVI) 386 Regional Day School for the Deaf 387 Quality Work Force Planning - State 388 Innovative Education Grants 389 Master Mathematics Teacher 390 Early Childhood Limited English Proficient (LEP) Summer Program 391 Year Round Schools Incentive 392 Non-Educational Community - Based Support 393 Texas Successful Schools Program

16 394 Life Skills Program 395 Comprehensive Developmental Guidance Program on Elementary Campuses for Students in At-Risk Situations Program 396 Communities In Schools 397 Advanced Placement Incentives 398 Children's Trust Fund of Texas 399 Campus Deregulation and Restructuring to Improve Student Achievement / Investment Capital Funds 400 School Health (Education Service Centers Only) 401 State-Funded Optional Extended-Year Program 402 Texas Ready to Read Program 403 Certification (Education Service Centers Only) 404 Student Success Initiative 405 Gifted and Talented (Education Service Centers Only) 406 Teacher Recruitment (Education Service Centers Only) 407 Bilingual Education (Education Service Centers Only) 408 Technology (Education Service Centers Only) 409 High School Completion and Success / Texas High School Project 410 State Textbook Fund 411 Technology Allotment 412 Public School Child Care Services 413 Telecommunication Infrastructure Fund 414 Texas Reading Initiative / Texas Reading, Math and Science Initiative 415 Kindergarten and Prekindergarten Grants 416 State Head Start 417 Educational Technology (Ed Tech) Pilot 419 Head Start-Ready to Read / Early Childhood School Readiness 421 Master Reading Teacher 422 Matching Funds for Library Purchases 423 Limited English Proficient (LEP) Student Success Initiative 424 School Leadership Pilot Program 425 Teacher Induction and Mentoring Program 426 Texas Educator Excellence Award Grant Program 428 High School Allotment 429 State Funded Special Revenue Funds 430- SSA - STATE/LOCAL FUNDED SSA - Educational Technology (Ed Tech) Pilot / Adult Basic Education 432 SSA - Temporary Assistance for Needy Families (TANF) 433 SSA - Professional Staff Development 434 SSA - State Supplemental Visually Impaired (SSVI)

17 435 SSA - Regional Day School for the Deaf 436 SSA - Quality Work Force Planning - State 437 SSA - Special Education 438 SSA - Public School Child Care Services 439 SSA - Texas Reading Initiative / Texas Reading, Math and Science Initiative 440 SSA - Telecommunication Infrastructure Fund 441 SSA - Head Start-Ready to Read / Early Childhood School Readiness 442 SSA - Limited English Proficient (LEP) Student Success Initiative 459 SSA - State/Local Funded Educational Programs (includes local/state supplement to federal) 500 DEBT SERVICE FUNDS 599 Debt Service Funds 600 CAPITAL PROJECTS FUNDS 699 Capital Projects Funds 700 PROPRIETARY FUNDS 460- SPECIAL REVENUE FUNDS (LOCAL PROGRAMS) Campus Activity Funds (See Fund 865 for Student Activity Funds) 479 Permanent Fund 499 Locally Defined Special Revenue 700- ENTERPRISE FUNDS Enterprise Fund - National School Breakfast and Lunch Program 749 Enterprise Funds 750- INTERNAL SERVICE FUNDS ( ISF) Transportation 752 Print Shop 753 Insurance 754 Computer Operations 755 Public Entity Risk Pool 799 Internal Service Funds

18 State Funds and Their Shared Service Arrangement Counterparts Special Revenue Special Revenue Program Title (State Funded) (State/Locally Funded SSA's - to be used by Fiscal Agent only) Adult Basic Education (ABE) - State / Educational Technology (Ed Tech) Pilot Temporary Assistance for Needy Families (TANF) - State Professional Staff Development 384 Texas After School Initiative State Supplemental Visually Impaired (SSVI) Regional Day School for the Deaf Quality Work Force Planning - State 437 Special Education 388 Innovative Education Grants 389 Master Mathematics Teacher 390 Early Childhood Limited English Proficient (LEP) Summer Program 391 Year Round Schools Incentive 392 Non-Educational Community - Based Support 393 Texas Successful Schools Program 394 Life Skills Program 395 Comprehensive Developmental Guidance Program on Elementary Campuses for Students in At-Risk Situations Program 396 Communities in Schools 397 Advanced Placement Incentives 398 Children s Trust Fund of Texas 399 Investment Capital Funds / Campus Deregulation and Restructuring to Improve Student Achievement 401 State-Funded Optional Extended-Year Program and Restructuring to Improve Student Achievement 402 Texas Ready to Read Program 404 Student Success Initiative 409 High School Completion and Success / Texas High School Project 410 State Textbook Fund 411 Technology Allotment Public School Child Care Services

19 Telecommunication Infrastructure Fund Texas Reading Initiative / Texas Reading, Math and Science Initiative 415 Kindergarten and Prekindergarten Grants 416 State Head Start Education Technology (Ed Tech) Pilot 418 Active Employee Health Insurance Coverage or Compensation Supplementation (Deleted effective Fiscal Year 2006/07) Head Start-Ready to Read / Early Childhood School Readiness 421 Master Reading Teacher 422 Matching Funds for Library Purchase Limited English Proficient (LEP) Student Success Initiative 424 School Leadership Pilot Program 425 Teacher Induction and Mentoring Program 426 Texas Educator Excellence Award Grant Program State Funded Special Revenue Fund - Locally Defined (Convert to Fund 429 for PEIMS) 428 High School Allotment State Funded Special Revenue Funds