032 DISTRICT FINANCE DATA - ACTUAL

A shared services arrangement is formed for an ESEA, Title I, Part A – Improving Basic Programs project. The funds are received from TEA. The combined entitlements for the two participating members are $100,000. One member district (Member #1) that acts as fiscal agent will pay $20,000 for a remedial reading teacher at campus 101. The other member district (Member #2) will pay $25,000 for a remedial reading teacher at campus 041. The fiscal agent will retain $25,000 to employ a remedial math teacher that will work 50% of the time at both schools, at the same campus as the reading programs. The remaining $30,000 will be retained by the fiscal agent to employ a program director to serve both school districts. This information is reported in the following way.

Member #1 (fiscal agent & member)

Member #1 (fiscal agent & member)

Input Record
Type Code


District
ID


Fund
Code


Function
Code


Object
Code

Organi-zation Code


Fiscal
Year

Program
Intent
Code


Actual
Amount

E0755

E0212

E0316

E0317

E0318

E0319

E0974

E0320

E0774

C042

 

C145

C146

C159

   

C147

 

Columns
1 - 3

Columns
4 - 9

Columns
10 - 12

Columns
13 - 14

Columns
15 - 18

Columns
19 - 21

Column
22

Columns
23 - 24

Columns
25 – 35

032

444444

300

00

5929

000

Y

00

100000

032

444444

300

93

6493

751

Y

99

45000

032

444444

300

11

6119

751

Y

24

25000

032

444444

300

21

6119

751

Y

24

30000

032

444444

211

00

5952

000

Y

00

20000

032

444444

211

11

6119

101

Y

24

20000

Member #2

Member #2

Input Record
Type Code


District
ID


Fund
Code


Function
Code


Object
Code

Organi-zation Code


Fiscal
Year

Program
Intent
Code


Actual
Amount

E0755

E0212

E0316

E0317

E0318

E0319

E0974

E0320

E0774

C042

 

C145

C146

C159

   

C147

 

Columns
1 - 3

Columns
4 - 9

Columns
10 - 12

Columns
13 - 14

Columns
15 - 18

Columns
19 - 21

Column
22

Columns
23 - 24

Columns
25 - 35

032

333333

211

00

5952

000

Y

00

25000

032

333333

211

11

6119

041

Y

24

25000

Explanation of 032 Actual Record Layout

Member #1

Line 1

DISTRICT-ID is 444444 for Member #1 ISD.

FUND-CODE 300 (for fiscal agents only) designates special revenue shared services arrangement fund ESEA, Title I, Part A.

FUNCTION-CODE 00 indicates no function is reported with revenues/other resources.

OBJECT-CODE 5929 indicates Federal Revenues Distributed by TEA.

ORGANIZATION-CODE 000 indicates no organization code is reported with revenues/other resources.

FISCAL-YEAR Y designates the last digit of the fiscal year.

PROGRAM-INTENT-CODE 00 indicates no program code is reported with revenues/other resources.

ACTUAL-AMOUNT indicates $100,000 was received for ESEA, Title I, Part A.

Line 2

FUNCTION-CODE 93 indicates payments to member districts of SSAs.

OBJECT-CODE 6493 indicates payments to member districts of SSAs.

ORGANIZATION-CODE 751 indicates fiscal agent SSAs-local option.

PROGRAM-INTENT-CODE 99 indicates undistributed.

ACTUAL-AMOUNT indicates $45,000 was expended for ESEA, Title I, Part A (distributed to members).

Line 3

FUNCTION-CODE 11 indicates instruction.

OBJECT-CODE 6119 indicates salaries or wages - teachers and other professional personnel.

PROGRAM-INTENT-CODE 24 indicates accelerated education.

ACTUAL-AMOUNT indicates $25,000 was expended by the fiscal agent for the remedial math teacher that will work 50% of the time at both schools at the same campuses as the reading programs.

Line 4

FUNCTION-CODE 21 indicates instructional leadership.

ACTUAL-AMOUNT indicates $30,000 was expended by the fiscal agent for the program director to serve both school districts.

Line 5

FUND-CODE 211 designates special revenue fund ESEA, Title I, Part A.

OBJECT-CODE 5952 indicates SSA Federal Revenues from Fiscal Agent.

ACTUAL-AMOUNT indicates $20,000 was received from the fiscal agent for ESEA, Title I, Part A by Member #1.

Line 6

ORGANIZATION-CODE 101 indicates the campus for the remedial reading teacher for Member #1.

ACTUAL-AMOUNT indicates $20,000 was expended for the remedial reading teacher by Member #1.

Member #2

Line 1

DISTRICT-ID is 333333 for Member #2 ISD.

ACTUAL-AMOUNT indicates $25,000 was received from the fiscal agent for ESEA, Title I, Part A by Member #2.

Line 2

ORGANIZATION-CODE 041 indicates the campus for the remedial reading teacher for Member #2.

ACTUAL-AMOUNT indicates $25,000 was expended for the remedial reading teacher by Member #2.

Overall Notes

Members have 032 Actual records for amounts of revenue and expenditures in standard fund codes (non-fiscal agent) for items passed from the fiscal agent via object code 6493

Fiscal agent has corresponding 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL record for expenditures not coded to object code 6493

Members report the object code detail to the fiscal agent in order for the fiscal agent to complete federal grant expenditure reports.