030 DISTRICT FINANCE DATA - BUDGET

Input Record Type Code

District ID

Fund
Code

Function
Code

Object
Code

Organi-zation
Code

Fiscal
Year

Program
Intent
Code

Budget
Amount

Filler

E0755

E0212

E0316

E0317

E0318

E0319

E0974

E0320

E0321

 

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

Columns
36 - 80

030

                 

030

                 

Description

The 030 Budget Data record identifies the current school year ESC/LEA board adopted budget.  The budget information reflects the ESC/LEA budget as it has been adopted as of the PEIMS fall snapshot date for the given school year.  In some cases, the ESC/LEA board may have officially revised its budget after the beginning of the fiscal year due to local extenuating circumstances. 

Business Rules

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 TEA.

DISTRICT-ID on the 030 Budget records must match the value for DISTRICT-ID on the LEA 010 District record.

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 C148 FUND-CODE (BUDGET) has been combined with C145 FUND-CODE. Code table C148 FUND-CODE (BUDGET) has been removed.

FUNCTION-CODE (E0317) identifies a general operational area and groups together related activities.

Costs incurred for student activities which are not for instructional credit (high school credit in grades 9-12 and grade credit for other grades) are classified as function 36. Examples are University Interscholastic League (UIL) and co-curricular/extracurricular competition.

Function 31, guidance, counseling, and evaluation services, is used to code special education related services for appraisers, psychologists, etc.

OBJECT-CODE (E0318) identifies an account, a transaction, or a source of funds. It indicates the major account group to which a transaction is posted or to which the associated monies are related. The major account groups for PEIMS reporting include fund equity, revenue, other resources/non-operating revenue/residual equity transfers in, expenditures/expenses, and other uses/non-operating expenses/residual equity transfers out.

Object code, code table C137 OBJECT-CODE (BUDGET) has been combined with C159 OBJECT-CODE. Code table C137 OBJECT-CODE (BUDGET) has been removed.

ORGANIZATION-CODE (E0319) identifies the unique organizational unit within the district with which the account is associated. For campuses, this is the three-digit campus number registered with the Texas Education Agency. For non-campuses, this must be one of the administrative units required in the Resource Guide, or 998 or 999.

Follow the Resource Guide rules for reporting organizations/campus IDs.

Follow the Resource Guide rules for reporting organizations/campus IDs.

CAMPUS-ID/Organization Code

Purpose(s)

000

If OBJECT-CODE is not 61XX-66XX, then ORGANIZATION-CODE will be changed to 000 at TEA during data loading to the mainframe.

Organization 000 should be used with all object codes outside the range of 6100-6600.

001-698

Campuses registered in the AskTED system as instructional

699

Use for reporting financial information about Summer School

Organization 699 is to be used for all summer school budget reporting.

700

Not available for use by ESCs or LEAs (implemented by fatal edits).

701 - 703

701 Organization Unit – Superintendent’s Office (ISDs); Organization Unit – Chief Administrator’s Office (Charter Schools)

702 Organization Unit – School Board (ISDs); organization Unit – Board Directors (Charter Schools)

703 Organization Unit – Tax Costs (ISDs); not applicable to Charter Schools

(Implemented by fatal edits)

704 – 708

Reserved for Future State Definition (FARSG p480)

These codes are reserved for future state designation and are not to be used by the school district. (implemented by fatal edits).

709 – 719

If used by ESCs or LEAs then codes must be converted to 720 (implemented by fatal edits).

720

Organization unit – Direct Costs in Function 41 (General Administration)

721 – 725

Reserved for Future State Definition (FARSG p481)

These codes are reserved for future state designation and are not to be used by the school district. (implemented by fatal edits).

726 – 749

If used by ESCs or LEAs then codes must be converted to 750 (implemented by fatal edits).

750

Organization units – Indirect Costs in Function 41 (General Administration), including Business Office/Personnel/Payroll/Human Resources/Purchasing

751

Fiscal Agent Shared Services Arrangements. (Not applicable to Charter School) (Implemented by fatal edits).

752 – 799

Reserved for Future State Definition (FARSG p482)

These organization units are reserved for future state definition and are not to be used by the school district. (implemented by fatal edits).

800 - 997

If used by ESCs or LEAs then codes must be converted to 999 (notification made with edits)

998

Unallocated Organization Unit.

999

If OBJECT-CODE is 61XX-66XX, ORGANIZATION-CODE is less than 699, and no match of ORGANIZATION-CODE is found in the CAMPUS-ID table, ORGANIZATION-CODE will be changed to 999 at TEA during data loading (notification made with fatal edits).

If OBJECT-CODE is 61XX-66XX, ORGANIZATION-CODE is less than 699, and no match of ORGANIZATION-CODE is found in the CAMPUS-ID table, ORGANIZATION-CODE will be changed to 999 at TEA during the data load (notification made with edits 0302S, 032XW, and 06096). If OBJECT-CODE is not 61XX-66XX, then ORGANIZATION-CODE will be changed to 000 at TEA during the data load.

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.

FISCAL-YEAR identifies the fiscal year for the fund.

The FISCAL-YEAR should indicate the current fiscal year. Both digits of the FUNCTION-CODE should have meaningful values. The revenue OBJECT-CODE values should correspond to the greatest level of detail described in the Resource Guide, which is the third level object code (meaningful fourth digit). Although sub-object accounting, as described in the Resource Guide, is implemented in many districts, this is not reported through PEIMS. Expenditure OBJECT-CODE values are reported at the first level (meaningful second digit). The ORGANIZATION-CODE values reported should relate to all organizational units for which the district accounts. Code values associated with campus organizational units should match those registered with TEA.

School districts may choose a fiscal year that begins on either July 1st or September 1st of each year. A school fiscal year that begins on July 1st will end on June 30th of the next calendar year. In lieu of making a change in this area, districts may continue the current fiscal year reporting period that begins on September 1st and ends on August 31st of the next calendar year.

Budgetary planning activities are impacted for those school districts that decide to implement a fiscal year beginning on July 1st. Districts may delay implementation of a fiscal year start date of July 1st to any future fiscal year.

In order to change the fiscal year start date to July 1, 2016 districts must file with TEA no later than June 30, 2015, a Notification of Intent to Change the Fiscal Year Start Date to July 1, 2016. This form (FIN-003) is available on the TEA website at http://tea.texas.gov/Finance_and_Grants/Financial_Compliance/Fiscal_Year_Start_Date/.

In the first year of implementation, the financial accounting period will span ten months in those districts that opted to change, beginning September 1 and ending June 30. However, certain aspects of financial management and reporting will require adjustments in the first year of implementation. These adjustments are required since the state and federal fiscal years did not change, and the administration of state and federal regulatory activities, as well as state funding calculations under the Foundation School Program, require financial data on a 12-month reporting basis. This means that all financial data reported for the first year of implementation, except for the annual financial report, must be based on a 12-month reporting period, as follows:

Budget financial data reported through PEIMS for the year of implementation must be on a 12-month basis for the period beginning September 1st and ending August 31st (two months beyond the July 1st start date of the following fiscal year); and

Financial data prepared for the board of trustees for legal budget adoption purposes will be on a ten-month basis for the fiscal year beginning September 1st and ending June 30th, and must be supplemented with additional financial data prepared on a 12-month basis for information purposes and to support data reported to the public for tax rate decision-making processes.

For all subsequent fiscal year periods following the first year of implementation of a July 1st fiscal year start date, all financial data will be reported on a 12-month basis spanning July 1st through June 30th. Please note that additional considerations may affect a school district’s decision to implement a change in its fiscal year start date, including the installation of new financial accounting software and/or significant problems in internal financial management activities such as general ledger reconciliation problems. Some school district officials have indicated that the elimination of accrued payroll liabilities will be the primary benefit of a change in the fiscal year start date; however, it is important to understand that this change will not eliminate all accrued payroll liabilities (the exact impact on accrued payroll liabilities can be clarified by visiting with the district’s independent auditor). Prior to making this change, it is also recommended that the district’s administration advise the board of trustees and have the board ratify administration’s proposed decision to change the start date of the fiscal year. District administration should also inform the board of trustees about the impact this change will have on various administrative processes, such as the budget development calendar. It will also be important to monitor any activity during the upcoming legislative session that may impact certain aspects of this financial management issue. Lastly, it is recommended that the district consult with its independent auditor before making a change in the fiscal year start date.

PROGRAM-INTENT-CODE (E0320) identifies the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the PROGRAM-INTENT-CODE, not the demographic makeup of the students served.

If OBJECT-CODE is not 61XX-66XX, PROGRAM-INTENT-CODE will be changed to 00 at TEA during the data load.

If a general purpose copying machine used at a campus is not tied to a specific program, the undistributed 99 program intent code and function 23 (school leadership) can be used. If it is in the central office, use function 41.

BUDGET-CODE (E0321) indicates the dollar value associated with budget 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".

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 ($) to indicate that the last digit is an integer 4 and that the entire number is negative. Thus, the number -1234 is saved in ASCII as 123$.

Reporting Requirements

PEIMS collects financial data in chart of accounts format following the mandatory accounting codes outlined in the Financial Accountability System Resource Guide, Financial Accounting and Reporting Module. Budget information is reported through use of FUND-CODE, FUNCTION-CODE, OBJECT-CODE, ORGANIZATION-CODE, FISCAL-YEAR, and PROGRAM-INTENT-CODE elements. The general fund (102 and 199, also includes 420 for charter schools), food service funds (regardless of fund type - 101, 240, and 701), and debt service funds are the only ones reported on 030 Budget records.

The PEIMS data collection format for budget data reflects the mandated minimum account code structure of the Financial Accountability System Resource Guide. Districts must report the amount associated with each combination of values of the state mandatory minimum account codes used for local accounting purposes. Where districts maintain greater detail than the state-mandated level, the detail is to be rolled up (summarized) to the state-mandated level by districts prior to delivery to ESCs for PEIMS editing and processing.

PEIMS code tables for Resource Guide accounting codes (FUND-CODE Table, FUNCTION-CODE Table, OBJECT-CODE Table and PROGRAM-INTENT-CODE Table) contain detail to the minimum state-mandated level of detail for budget reporting. Except for the expenditure object codes, summary level codes are not included in these code tables, since such summaries are not requested for PEIMS reporting. As mentioned above, districts that use Resource Guide codes that are below the state-mandated level must report data only to the level of detail prescribed in the code tables.

PEIMS collects budgeted financial data for the current school year. These data are to reflect the district budget on the PEIMS fall snapshot date for PEIMS reporting. It is assumed that districts will utilize all six parts of the mandated code structure (fund, function, object, organization, year, and program intent) in recording budget information as the Resource Guide requires. With respect to budgeted data, districts must report records related to detailed revenue and summarized expenditure accounts (major object).

The PEIMS fall snapshot date for the budget data is the same as the PEIMS fall snapshot date for all other PEIMS data reported with Submission 1. Any changes in the budget made by the PEIMS fall snapshot date should be reported.

If negative revenue (e.g., returning federal funds to the government) accounting is needed, report the amount as negative. Refer to the description of the Numeric data type on page 3.2.

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 030 Budget Data record.