Input Record |
District ID |
Shared Svcs |
Shared-Svcs-Arrangemt-Type-Code |
Fund Code |
Fiscal Year |
Actual |
Filler |
|---|---|---|---|---|---|---|---|
Columns |
Columns |
Columns |
Columns |
Columns |
Column |
Columns |
Columns |
033 |
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033 |
The 033 SSA Financial Actuals data record identifies all of the shared service arrangements (SSA) expenditures at the fund code level for each ESC/LEA member of a particular SSA. This SSA financial actual data is reported by the SSA fiscal agents on behalf of each SSA member and each SSA type.
INPUT-RECORD-TYPE-CODE (E0755) identifies the type of data on a PEIMS data submission record.
DISTRICT-ID (E0212) indicates the district identification number registered with the Texas Education Agency.
DISTRICT-ID on the 033 SSA Actual records must match the value for DISTRICT-ID on the LEA 010 District record.
SHARED-SVCS-ARR-MEMBER-DIST-ID (E0981) indicates the county-district number of the school district (as registered with the Texas Education Agency) which is a member district in the shared services arrangement.
SHARED-SVCS-ARRANGEMT-TYPE-CODE (E0776) indicates the type of program or service provided by a shared services arrangement.
The 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL record must be reported by:
FUND-CODE (E0316) identifies the fund group and specific fund (when applicable) for actual financial data (032 and 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL records). FUND-CODE identifies the specific fund for budget (030 Budget Record) and payroll (060 Staff - Employment Payroll Accounting Record).
Fund code, code table C160 FUND-CODE (SSA ACTUAL) has been combined with C145 FUND-CODE. Code table C160 FUND-CODE (SSA ACTUAL) has been removed.
FISCAL-YEAR (E0974) is the last digit of the fiscal year, e.g., the fiscal year is 4 for the 1993-94 fiscal year.
For federal programs/projects, once a fiscal year code is assigned to a project that fiscal year code remains with the project until its termination, regardless of the fiscal year in which it terminates. For federal projects that lapse on June 30, the new project beginning on or after July 1 reflects the succeeding fiscal year's number.
ACTUAL-AMOUNT (E0774) indicates the dollar value associated with actual financial account information.
All amount fields should be rounded to the nearest dollar, e.g., $109.50 is coded as "110", and $109.49 is coded as "109".
For the purposes of the 033 SSA Financial Actual data record the ACTUAL-AMOUNT reflects the portion of the fund code expenditures related to a particular member of a particular SSA. Not following this reporting instruction will result in an overstatement of the total expenditures for the particular SSA and its members.
When reporting BUDGET-AMOUNT and ACTUAL-AMOUNT, all revenues, expenditures, and fund balances are shown as unsigned positive numbers. In rare cases, some accounts may need to appear as negative numbers, such as when a deficit fund balance occurs. In ASCII data, a negative number is represented by changing the last digit in the number to one of several character symbols. The symbols indicate the last digit of the number and that the entire number is negative. For example, ASCII uses the dollar sign ($) to indicate that the last digit is an integer 4 and that the entire number is negative. Thus, the number -1234 is saved in ASCII as 123$.
PEIMS collects actual financial information for shared services arrangements (SSA). Each fiscal agent district or ESC does all SSA reporting. Information is reported about each member district, with type of shared services arrangement, Resource Guide fund code, fiscal year, and actual amount.
Shared Service Arrangement fiscal agents should send expenditure reports to each SSA member district showing the 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL record reporting that will be done on behalf of that SSA member district. Fiscal agent districts can use EDIT+ report PRFBD001 – Actual SSA Financial Summary by Fund and SSA Type as a starting point for distribution of the relevant expenditures on behalf of SSA members.
If a RDSPD member district receives Average Daily Attendance funds for an enrolled student and pays a fiscal agent for RDSPD services, then those expenditures should be reported by the member district on a 032 financial actual record using OBJECT-CODE 6492.
If a fiscal agent district returns SSA money or unspent funds to a SSA member district, then the fiscal agent district will report the return of those funds as an expenditure on the fiscal agent’s 032 financial actual records using OBJECT-CODE 6493.
Charter school districts do not report 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL records. Each charter school reports its own share of SSA expenses on its own 032 Actual record. The fiscal agent of a shared service arrangement is responsible for providing the information necessary for a charter school to record the transactions in the charter school accounts as if the charter school had spent the funds directly.
For additional information related to Shared Service Arrangements, reference Module 1 of the Financial Accounting Resource Guide at: http://tea.texas.gov/WorkArea/linkit.aspx?LinkIdentifier=id&ItemID=2147491750&libID=2147491747http://www.tea.state.tx.us/index4.aspx?id=1222
Regional Day School Programs for the Deaf are specifically approved by the Texas Education Agency Division of Federal and State Education Policy as a Shared Service Arrangement and consist of at least two school districts. All Regional Day School Programs for the Deaf fiscal agents are defined by TEA as Shared Service Arrangements. All Regional Day School Programs for the Deaf are required to report 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL records for their member districts.
Special Reporting Requirements
Texas School for the Blind and Visually Impaired, Texas School for the Deaf, and Texas Juvenile Justice Department schools do not report the 033 SSA Actual Data record.