011 ORGANIZATION DATA - SHARED SERVICES ARRANGEMENT

(Resource Guide Models - FASRG Model #3)

Member district #1 acts as fiscal agent for a state/locally funded special education shared services arrangement that includes 1 other school district. Expenditures are allocated according to the example in the Financial Accountability System Resource Guide, section 1.3.3. Member school districts receive revenue from various sources (foundation fund revenue, tax revenue, etc.). These revenues are recorded in the General Fund and are to be used as the district deems appropriate with written established guidelines for operating purposes. The monies paid to the fiscal agent may not be identifiable as being from a specific revenue source. Periodically during the year, member school districts pay monies to the fiscal agent. Member school districts determine the payment amount based on predetermined criteria established in the shared services arrangement agreement. This information is reported in the following way.

Member #1 (fiscal agent and member)

Member #1 (fiscal agent and member)

Input Record
Type Code

District
ID

Shared-Svcs-Arrangemt-Type-Code

Fiscal
Agent
District ID

E0755

E0212

E0776

E0777

C042

 

C049

 

Columns
1 - 3

Columns
4 - 9

Columns
10 - 11

Columns
12 - 17

011

777777

11

777777

Member #2

Member #2

Input Record
Type Code

District
ID

Shared-Svcs-Arrangemt-Type-Code

Fiscal
Agent
District ID

E0755

E0212

E0776

E0777

C042

 

C049

 

Columns
1 - 3

Columns
4 - 9

Columns
10 - 11

Columns
12 - 17

011

888888

11

777777

Explanation of 011 Shared Services Arrangement Record Layout

DISTRICT-ID is 777777 for Member #1 ISD.

DISTRICT-ID is 888888 for Member #2 ISD.

SHARED-SVCS-ARRANGEMT-TYPE-CODE 11 indicates special education shared services arrangement.

FISCAL-AGENT-ID is 777777 for Member #1 ISD serving as Fiscal Agent.