1. Denton Independent School District Administrative Services Account Code Training October 9, 2009

2. Agenda TEA Account Code Structure eFinancePlus Account Code Structure – The Budget Unit – Account Why Account Coding is Important

3. TEA‘s Account Code Structure xxx-xx-xxxx-xx-xxx-x-xx-xxx XXX – Fund XX – Function XXXX – Object XX – Sub-Object XXX - Organization X – Year XX – Program Intent XXX – Local Option

4. eFinancePlus Account Code Structure Budget Unit xxxx-xx-xx-xxx-xx-xxx XXXX – Fund XX – Function XX – Sub-Object XXX – Organization XX – Program Intent XXX – Local Option Account xxxx or xxxxxx XXXX – Revenue XXXX – Expenditure XXXXXX – Assets – Liabilitiy – Equity

5. The Budget Unit

6. The Budget Unit – Fund and Year XXXX-XX-XX-XXX-XX-XXX XXXX – The first three digits of the budget unit represent the Fund. The fourth digit represents the Year. The Fund code represents the source of the funding.

7. The Budget Unit – Funds Campus Funds 198 – General Fund 461 – Campus Activity Fund 490 – Donations with Specific Reporting Requirements 865 – Campus Checkbooks 890 – Student Activity

8. The Budget Unit – Funds Departmental Funds 197 – General Fund 461 – Campus Activity Fund (Building) Agency Funds 865 – Student Activity Funds – Campus Checkbooks 876 – Denton Public School Administrators 881 – District 5A Dues 890 – Student Activity Funds - Central General Capital Asset & Long-term Debt – 901 – 902

9. The Budget Unit – Funds Grants Funds 200-289 – Federal Grants 290-379 – SSA Federal Grants 380-429 – State Grants 430-459 – SSA State Grants 460-499 – Local Grants

10. The Budget Unit - Funds Debt Service – 511 – Used to pay bond payments Capital Projects – All funds starting with a “6” 628 – 1999 Bond Authorization 629 – 2002 Bond Authorization 630 – 2004 Bond Authorization 631 – 2007 Bond Authorization

11. The Budget Unit - Funds Internal Service Funds 752 – Print Shop 753 – Workers Compensation 771 – Healthcare Trust Enterprise Funds 701 – Child Nutrition 749 – Concessions

12. The Budget Unit – General Fund 163 – Payroll Clearing 170 – Extended School Day 181 – Athletics 185 – Career and Technology 188 – High School Allotment 189 – International Baccalaureate 190 – Gifted and Talented 191 – Fine Arts 192 – Bilingual Education

13. The Budget Unit – General Fund 193 – Utilities 194 – Local FF&E 195 – State Compensatory Education 196 – Special Education 197 – Departmental 198 – Campus 199 – General Payroll

14. The Budget Unit - Function XXXX-XX-XX-XXX-XX-XXX XX – The function code represents how the funds are used. 11 – Instruction 12 – Instructional Resources & Media Services 13 – Curriculum Development & Staff Development 21 – Instructional Leadership 23 – School Leadership 31 – Guidance, Counseling and Evaluation 32 – Social Work 33 – Health Services 34 – Student Transportation 35 – Child Nutrition

15. The Budget Unit - Function XXXX-XX-XX-XXX-XX-XXX XX – The function code represents how the funds are used. 36 – Extracurricular Activities 41 – Administration 51 – Plant Maintenance & Operations 52 – Security & Monitoring Services 53 – Data Processing Services 61 – Community Services 71 – Debt Service 81 – Facilities Acquisition and Construction 95 – Payments to Juvenile Justice AEP 99 – Other Inter-governmental Charges

16. The Budget Unit – Sub-Object XXXX-XX-XX-XXX-XX-XXX XX – The Sub-object code may be used to account for any kind of sub-group on a campus or departments. An example is Athletics uses these codes for the various girls and boys sports.

17. The Budget Unit – Organization Code XXXX-XX-XX-XXX-XX-XXX XXX – The Organization Code defines the owner of the budget; whether it is an elementary, middle or high school campus, or administration.

18. The Budget Unit – Program Intent Code XXXX-XX-XX-XXX-XX-XXX XX – The Program Intent Code is used to define the program being funded. 11 – Basic Program 21 – Gifted and Talented 22 – Career & Technology 23 – Special Education 24 – Compensatory Education 25 – Bilingual Education 26 – Non-disciplinary AEP 28 – Disciplinary AEP-Basic 29 – Disciplinary AEP-Supp. 30 – Title I Part A School-wide 31 – High School Allotment 91 – Athletics 99 – Undistributed

19. The Budget Unit – Program Intent Code – Locally Defined XXXX-XX-XX-XXX-XX-XXX XX – The Program Intent Code is used to define the program being funded. 51 – Major Maintenance 52 – Vehicles 55 – Phones 56 – Records Management 61 – Elementary Curriculum 62 – Secondary Curriculum 70 – District-wide Equipment 72 – Fine Arts Equipment 73 – Fine Arts Band Uniforms 74 – Fine Arts Instrument Usage 80 – Child Nutrition 90 – Campus Start-up

20. The Budget Unit – Local Codes XXXX-XX-XX-XXX-XX-XXX XXX – Local Codes may be used to allocate budgets in greater detail.

21. Account Codes

22. Balance Sheet Accounts – 1XXXXX – Asset Accounts – 2XXXXX – Liability Accounts – 3XXXXX – Equity Accounts 5XXX – Revenue Accounts 6XXX – Expenditure Accounts 52XX (7XXX TEA) – Other Revenue Accounts 8XXX – Other Expenditure Accounts

23. Revenue Accounts 57XX – Local Revenue – Property Taxes 58XX – State Revenue - State Funding & Grants 59XX – Federal Revenue - Grants We receive most State and Federal revenue payments from TEA (the state). The funding source determines whether the coding should be 58XX or 59XX.

24. Account Codes – Host Accounts Budgets are posted to the host accounts. Expenditures are coded to the detail accounts. Generally the host accounts are used as follows: 6000 used in Funds 461, 490 and 890 6100 – Payroll 6200 – Services 6300 – Supplies 6400 – Other Operating 6500 – Debt Service 6600 – Capital Assets

25. Detail Accounts - Expenditures

26. Detail Accounts - Payroll 6112 – Substitutes 6115 – Temporary Professional 6116 – Subs – Non-Instructional (Not Function 11 or 13) 6117 – Stipends – Professional 6118 – Professional Extra Duty 6119 – Professional Salaries 6121 – Overtime Support Personnel 6122 – Subs – Support Personnel 6126 – Event Workers 6127 – Stipends - Support 6128 – Part-time/Clerical 6129 – Paraprofessional 6139 – Allowances – (Auto & Phone) 6141 – Medicare & Social Security 6142 - Insurance 6143 – Workers Compensation 6144 – TRS – On-Behalf 6145 - Unemployment 6146 – TRS/TRS Care 6149 – Employee Benefits

27. Detail Accounts - Services 6211 – Legal Services 6212 – Audit Services 6213 – Tax Appraisal & Collection 6219 – Professional Services/Non-Payroll Licensed or Registered with the State 6221 – Staff Tuition Paid 6223 – Student Tuition Paid 6229 – Tuition and Transfer Payments 6248 – Contracted Maintenance & Repairs Buildings and Grounds 6249 – Contracted Maintenance & Repairs

28. Detail Accounts – Services Continued 6255 – Water 6256 – Telephone Services 6257 – Electricity 6258 – Gas 6259 – Garbage Collection & Other Utilities 6269 – Rentals – Operating Leases 6291 – Consulting Services 6294 – Print Shop Charges 6295 – Outside Printing 6296 – Childcare 6297 – Officials and Event Workers 6299 – Misc. Contracted Services

29. Detail Accounts - Supplies 6311 – Gas & Other Fuel for Vehicles & Buses 6315 – Custodial Supplies 6316 – Building Supplies & Materials 6317 – Grounds Supplies & Materials 6318 – Parts 6319 – Supplies for Maintenance & Operations 6321 – Textbooks 6329 – Library Books and Media 6339 – Testing Materials

30. Detail Accounts – Supplies Continued 6341 – Food – (Food Service Only) 6342 – Non-Food – (Food Service Only) 6343 – Items for Sale – (Food Service Only) 6344 – USDA Donated Commodities – (Food Service Only) 6349 – Food Service Supplies 6393 – Musical Instruments < $5,000 6394 – Furniture and General Equipment > $1,000 < $5,000 6395 – Paper 6396 – Postage 6398 – Technology Equipment and Software > $1,000 < $5,000 6399 – General Supplies ( Includes teaching & office items such as paper, pencils, forms, workbooks )

31. Detail Accounts – Operating Costs 6411 – Employee Travel & Registrations – Includes Webinars 6412 – Student Travel & Registrations 6419 – Travel & Registrations – Board Members 6425 – Property Insurance 6426 – Liability Insurance 6427 – Athletic Insurance 6428 – Health Insurance 6429 – Insurance & Notary Bonds 6439 – Election Costs 6449 – Depreciation Expense 6494 – DISD Buses – Field Trips 6495 – Dues 6498 – Food and Refreshments 6499 – Miscellaneous Operating Costs

32. Detail Accounts – Debt Service 6511 – Bond Principal 6521 – Interest on Bonds 6599 – Other Debt Service Fees

33. Detail Accounts – Capital Outlay 6619 – Land 6620 – Building Contingency 6623 – Building General 6625 – Building Construction 6626 – Architect & Other Fees 6627 – Asbestos 6628 – Technology 6629 – Building Purchase, Construction or Improvements 6631 – Vehicles > $5,000 6635 – Computing Equipment > $5,000 6636 – Software > $5,000 per unit 6638 – Musical Instruments > $5,000 per unit 6639 – Furniture & Equipment >$5,000 per unit

34. Why is Coding Important? Special Allotments PEIMS Reporting Audits

35. Funding – Special Allotments Education Code - Chapter 42, Subchapter C Special Education Compensatory Education Bilingual Education Career and Technology Education Transportation Gifted and Talented NIFA – New Instructional Facility Allotment

36. Bilingual Education Allotment Program Intent Code - 25 Funding – Adjusted Basic Allotment *.1 Uses – Program and Student Evaluation – Instructional Materials and Equipment – Staff Development – Supplemental Staff Expenses – Salary Supplements for Teachers – Other Supplies for Quality Instruction – Smaller Class Size

37. State Compensatory Education Program Intent Code – 24, 26, 28, 29, 30 Funding – Adjusted Basic Allotment *.2 – Educationally Disadvantaged – Based on averaging the best six months enrollment in the national school lunch program - free or reduced price lunches for the preceding school year – Resides In A Residential Placement Facility In District In Which Parents Do Not Reside Funding – Adjusted Basic Allotment * 2.41 – Full-time Equivalent for Pregnant Students

38. Gifted and Talented Program Program Intent Code - 21 Funding – Adjusted Basic Allotment *.12 – Limited to 5% of ADA Uses – Programs sanctioned by International Baccalaureate and Advanced Placement – Programs for Gifted and Talented Students

39. PEIMS – Quality of Data Reported Fatal Errors – must be corrected prior to submission to TEA Warnings – allowed submission, but should be corrected Indicator for School FIRST Rating

40. PEIMS – Data Quality Checks Organization Codes beginning with a 7 may only be used with Function 41 or 53 Function 41 may only be coded to an organization code starting with 7 Substitute Account Code 6112 may only be used for Function 11 and 13 Expenditures must be coded to detail accounts, not Host Accounts - 6100, 6200, 6300, 6400, 6500, 6600 eFinancePlus account codes 52XX require conversion to 79XX for PEIMS reporting

41. Audits Annual Single Audit – Carl Deaton TEA Program Audits – Compensatory Education – “Desk” Audits Federal Program Audits – Head Start

42. Questions