Section 44.007 of the Texas Education Code (TEC) requires that a standard school district fiscal accounting system be adopted by each school district.

The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). The Financial Accountability System Resource Guide (FASRG) describes the rules of financial accounting for school districts, and can be found on the Texas Education Agency's website here. A brief introductory to this can be found below.

 

Click the account code elements above for additional information

 

The following elements are reported to the Texas Education Agency (TEA) through the Public Education Information Management System (PEIMS) data submissions.

Fund - Who is funding the budget?
Function - Why is the money being expensed?
Object - For what is the money being expensed?
Organization - Where are the funds being expensed (which Campus or Administrative Org)?
Program Intent - For whom are the funds being expensed (particular need or student group)?

 

TEA allows districts to define particular elements locally, which are used to provide additional details for financial transactions.

SubObject - Typically used to track a variery of programs or initiatives, but can also be used to further define the Object.
Budget Manager - Identifies the Campus Principal or Department responsible for budgeting , maintaining and assuring that funds are used properly to meet the goals of the District.
Project - Identifies a particular program or initiative not defined by the SubObject.

 

Additional details for each element can be found in the information that follows.

 

Fund

School district accounting systems are organized and operated on a fund basis, designating the fund's financial resources for a distinct purpose. A fund's purpose can be established by the state or federal government as well as by the school district, and describes both the source of revenues and nature of expenditures.

There are three major budgets the Board of Trustees must adopt annually:

General Operating Fund (199)
Primary revenue sources include local property tax collections and state aid via the Foundation School Program. Expenditure transactions are the regular and normal operating costs of a school district, including payroll, various contracted services, supplies and materials, capital outlay needs, and other miscellaneous operating costs.

Debt Service Fund (599)
Primary revenue source is local property tax collections, and expenditures are limited to the repayment of voter approved bond debt; principal, interest and associated fees.

Food Service Fund (240)
Federal revenues from the U.S Department of Agriculture under the National School Lunch Program and National School Breakfast Programs largely fund the Food Service Program, with additional revenue received locally from charges to users. These funds are used to operate the Food Service program, which provides nutritionally balances, low-cost or free lunched to children each school day.

Additional funds are used for various programs throughout the district. The categories are briefly described below.

Special Revenue -Federally Funded (200-289)
Each federal fund has a number assigned in the Catalog of Federal Domestic Assistance (CFDA).

Special Revenue - State Funded (380-429)
Various state funded allocations other than the Foundation School Program.

Special Revenue - Local Funded (460-499)
This group of funds includes funds raised for Campus Activity (461) as well as other funds granted from local sources.

Capital Projects Fund (600-699)
Governmental funds used to account for projects financed by the proceeds from bond issues, or other capital projects otherwise mandated to be accounted for in the fund.

Internal Service Funds (750-799)
The financing of goods or services provided by one organizational unit of the school district to other organizational units on a cost reimbursement basis. The District operates a print-shop using Internal Service Funds.

Agency Funds (860-899)
These are funds the district manages, but considered property of the students or organization controlling the funds. These funds should not own assets. Student Activity Funds and Booster Clubs are considered Agency Funds.

 

Function

A Function represents a general operational area in a school district, and groups together related activities. The budgets adopted by the Board are done so at the Function level; changes at this level must be approved by the Board.

Instruction (11)
Activities that deal with direct interaction between teachers and students

Instructional Resources (12)
Library and resource center needs

Curriculum & Instructional Staff Development (13)
Instructional staff planning, and professional development of instructors.

Instructional Leadership (21)
Activities related to managing, directing, supervising and providing leadership for instructional staff.

School Leadership (23)
Activities related to managing a school campus, including supervisory and evaluation duties preformed by the Principal, Assistant Principals and their office staff.

Guidance & Counseling Services (31)
Activities used to assess and test students abilities, aptitudes and interest; counseling students with respect to career and educational opportunities.

Social Work Services (32)
Expenses directly related to investigating/diagnosing student social needs rising from home, school, or community, interpreting social needs of students and promoting modifications beneficial to the student's needs.

Health Services (33)
Expenses used for providing physical health services to students; nurses and related duties.

Student Transportation (34)
Expenses incurred for transporting students to and from school.

Food Services (35)
Operational costs of the Food Service department, including food, labor, and other necessary costs.

Extracurricular Activities (36)
School-sponsored activities outside of the school day. Activities provide students with motivational and enjoyable experiences and tie improvement of skills in either a competitive or noncompetitive setting. Examples include, but are not limited to: athletic activities, drill team, cheerleading/pep squad, fine arts, University Interscholastic League (UIL) competitions, and Future Farmers of America (FFA).

General Administration (41)
Transactions and activities that are for the purpose of governing a district as an overall entity. This includes the Superintendent, human resources, accounting/budget/payroll, legal and risk management responsibilities.

Facilities Maintenance & Operation (51)
Transactions and activities to keep the facilities and grounds open, clean, comfortable, and in working condition. This includes Custodial Services, Maintenance & Grounds Services, and utilities contracts.

Security & Monitoring Services (52)
Expenditures for activities used to keep student and staff surroundings safe.

Data Processing Services (53)
Expenses for data processing services, including Skyward and DocuNav.

Community Services (61)
Expenses for activities that are other than regular public education. Generally these are activities relating to the whole community or some segment of the community. Costs include, but are not limited to, parental involvement programs, child care, amnesty services, and public health programs.

Debt Services (71)
Expenses for the payment of bonds, capital leases, other debt, and related fees.

Facilities Acquisition & Construction (81)
Expenses for acquiring, equipping, and/or making additions to real property and sites.

 

Object

The Object defines the account, representing the nature of the transaction. Revenues and Expenditures, being the primary Objects utilized by campus and department financial staff, are described here.

Revenues are defined as an increase in a school district's financial resources. Object codes for revenue transactions will always begin with the digit "5"

Local Revenues (57XX)
  571X - Property Tax Collections
  572X - Shared Service Agreements
  573X - Tuition and Fees
  574X - Other Revenue from Local Sources
  5751 - Food Service Activity
  5752 - Athletic Activities
  5753 - Extracurricular Activities (other than Athletics)
  5755 - Enterprising Service Revenue
  5759 - Cocurricular, Enterprising Services
 
State Revenues (58XX)
  581X - Per Capita and Foundation Programs
  582X - State Program Revenues
  583X - Revenues from State of Texas Governmental Agencies
  584X - Shared Service Arrangements
 
Federal Revenues (59XX)
  591X - Revenues Distributed through Governmental Entities
  5921 - National School Breakfast Program
  5922 - National School Lunch Program
  5923 - USDA Commodities

Expenditures should be classified according to the types of items purchased or services obtained. Object codes for expenditure transactions will always begin with the digit "6".

Payroll Expense (61XX)
  6112 - Substitute Teacher Wages
  6118 - Professional Personnel Extra Duty
  6119 - Professional Personnel Salaries/Wages
  6121 - Support Personnel Extra Duty
  6122 - Substitute for Support Personnel
  6129 - Support Personnel Salaries/Wages
  6139 - Employee Allowances
  6141 - Social Security/Medicare
  6142 - Group Health & Life Insurance
  6143 - Worker's Compensation
  6144 - Teacher Retire/TRS Care on Behalf
  6145 - Unemployment Compensation
  6146 - Teacher Retire/TRS Care
  6149 - Other Employee Benefits
 
Contracted Services (62XX)
  6211 - Legal Services
  6212 - Audit Services
  6213 - Tax Appraisal and Collection
  6219 - Professional Services
  6221 - Staff Tuition and Related Fees
  6222 - Student Tuition/Public Schools
  6223 - Student Tuition/Higher Education
  6229 - Tuition and Transfer Payments
  6239 - Education Service Center Services
  6249 - Contracted Maintenance and Repair
  6255 - Electricity
  6256 - Water/Trash
  6257 - Gas
  6258 - Phone/Internet (Monthly Usage Only)
  6259 - Utilities
  6264 - Copier Rental
  6269 - Rental Operating Leases
  6291 - Consulting Services
  6299 - Miscellaneous Contracted Services
 
Supplies & Materials (63XX)
  6311 - Gasoline and Other Fuels - Vehicles
  6319 - Supplies for Maintenance/Operations
  6321 - Textbooks - Other than State Adopted
  6329 - Reading Materials
  6339 - Testing Materials
  6341 - Food (Student Nutrition Department only)
  6342 - Non-Food (Student Nutrition Department only)
  6343 - Items For Sale
  6344 - USDA Commodities
  6349 - Food Service Supplies
  6395 - Inventory Items (tagged and tracked by Technology)
  6399 - General Supplies
 
Operating Costs & Travel (64XX)
  6411 - Employee Travel
  6412 - Student Travel
  6413 - Stipends for Non Employee
  6419 - Non Employee Travel & Subsistence
  6429 - Insurance & Bonding Costs
  6439 - Election Costs
  6499 - Miscellaneous Operating Costs
 
Debt Service (65XX)
  651X - Bond/Capital Lease Principal
  652X - Interest Payments
  6599 - Other Debt Service Fees
 
Capital Outlay & Equipment (66XX)
  661X - Land Purchases & Improvements
  662X - Building and Lifecycle Projects
  6631 - Vehicles (cost greater than $5,000)
  6635 - Technology Equipment (cost greater than $5,000 per unit)
  6639 - Furniture & Non-Tech Equipment (cost greater then $5,000 per unit)

 

SubObject

A school district may use the SubObject if there is a need to account for information not otherwise provided in the mandatory chart of accounts; the purpose is to further define the object code for a Budget Manager. A list of the SubObjects used by Galena Park ISD can be found in the Fiscal Procedures Manual, section 17.

 

Organization

There are two distinct types of organizational units: Campus and Administrative/Other. An Organization does not necessarily correspond with a physical location, rather is is defined by the activity. For example, a high school computer science class taught at the central administration office would actually be assigned to the appropriate high school organization code.

Campus Organizations
High School Campuses (001-040)
  002 - Galena Park High School
  003 - North Shore Senior High School (9th Grade Campus)
  004 - North Shore Senior High School
  005 - Accelerated Center for Education
  008 - Early College High School
 
Junior High/Middle School Campus (041-100)
  041 - Galena Park Middle School
  042 - North Shore Middle School
  043 - Woodland Acres Middle School
  044 - Cunningham Middle School
  045 - Cobb 6th Grade Campus
 
Elementary School Campus (101-698)
  101 - Cimarron Elementary School
  102 - Cloverleaf Elementary School
  104 - Galena Park Elementary School
  105 - Green Valley Elementary School
  106 - Jacinto City Elementary School
  107 - MacArthur Elementary School
  108 - North Shore Elementary School
  109 - Pyburn Elementary School
  110 - Woodland Acres Elementary School
  111 - Tice Elementary School
  112 - Purple Sage Elementary School
  113 - Havard Elementary School
  114 - Normandy Crossing Elementary School
  115 - Shirley J. Williamson Elementary School
  116 - Sam Houston Elementary School
     
  699 - Summer School
 
Administration/Other Organizations
  701 - Superintendent's Office
  702 - School Board
  703 - Tax Costs (Property Appraisals and Collections)
  750 - General Administration
  820 - PEP Center
  999 - Undistributed Organization (District Wide)

 

Program Intent Code

The Program Intent Codes (PIC) 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 (student group/special population) determines the PIC, not the demographic makeup of the students served; special population information is included in the student's PEIMS data.

Basic Education (11)
Services for basic instructions to students in grades K-12 prescribed by state law (including adult and secondary education services)

Gifted & Talented (21)
Costs incurred to assess students for program placement and provide instructional services that are designed to meet the needs of students in gifted and talented programs

Career & Technical (22)
Costs incurred to evaluate, place and provide education and/or services to prepare students for gainful employment, advanced technical training, and for homemaking

Services to Students with Disabilities (23)
Costs incurred to evaluate, place and provide education and/or services to students who have Individual Education Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees

Accelerated Education (24)
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 instruction time for students at risk of dropping out of school

Bilingual Education and Special Language Programs (25)
Costs incurred to evaluate, place and provide education and/or services to make the students proficient in the English language, primary language literacy, composition and academic language related to required courses

Non disciplinary Alternative Education Programs (26)
Costs incurred to provides the base line program (non-supplemental) to students who are separated from the regular classroom to a non disciplinary alternative education program (AEP)

Disciplinary Alternative Education Program (28)
Costs incurred to provides the base line program (non-supplemental) to students who are separated from the regular classroom to a disciplinary alternative education program (DAEP)

Compensatory Education, Title I Part A (30)
Costs incurred to supplement federal awards for use on Title I, Part A school-wide campuses

High School Allotment (31)
Used to account for the $275 per high school student to prepare students to go on to higher education

Prekindergarten (32)
Services for basic instructions to students in prekindergarten

Prekindergarten Special Education (33)
Costs incurred to evaluate, place and provide education and/or services to prekindergarten students who have Individual Education Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees

Prekindergarten Compensatory Education (34)
Costs incurred to supplement federal awards for use on Title I, Part A school-wide campus prekindergarten students

Prekindergarten Bilingual Education (35)
Costs incurred to evaluate, place and provide education and/or services to make prekindergarten students proficient in the English language, primary language literacy, composition and academic language related to required courses

Athletic & Related Services (91)
Costs incurred to provide the participation in competitive athletic activities, costs associated with coaching as well as sponsors of organized activities to support athletics (not including band)

Undistributed (99)
Costs of all charges not clearly attributable to a specific program intent (student group)

 

Budget Manager

The budget manager is the employee responsible for budgeting , maintaining and assuring that the District funds allocated to their department or campuses are used properly to meet the goals of the District.

High School Principal (100-110)

Elementary School Principal (111-139)

Junior High/Middle School Principal (140-145)

Curriculum, Enrichment, Educational Support & Related Services (150-299)

Communication Services (400-499)

Operational Support (600-699)

Human Resources (700-799)

Business Services (800-899)

Superintendent & Chief of Staff (900-999)

 

Project

The project is currently used to identify and track revenues and expenditures for special programs/activities, such as athletic and academic summer camps.

Unless otherwise notified, the Project is '0000'.