1. education
2. school

Rio Grande City Consolidated
Independent School District
BUDGET FOR THE YEAR 2014-2015
September 1, 2014 to August 31, 2015
BOARD OF TRUSTEES
Basilio D. Villarreal Jr., President
Roberto Gutierrez, Vice President
Cesar Gonzalez, Secretary
Daniel J. Garcia, Member
Noe R. Gonzalez, Member
Ruben Klein, Member
Leonel Lopez, Member
ADMINISTRATIVE STAFF
Roel A. Gonzalez ~ Superintendent of Schools
Vilma Garza ~ Assistant Superintendent for Curriculum & Instruction
Adolfo Peña ~ Assistant Superintendent– West
Thelma Ruelas ~ Assistant Superintendent for Finance & Operations
Arcadio Salinas ~ Assistant Superintendent for Human Resources
Joel Trigo ~ Assistant Superintendent– East
Office of Business & Operations
1 S Fort Ringgold
Rio Grande City, TX 78582
PAGE INTENTIONALLY LEFT BLANK
RIO GRANDE CITY CISD
2014-2015 BUDGET MANUAL
TABLE OF CONTENTS
ORGANIZATIONAL SECTION
Budget and Financial Policies ……………………………………………
Budget Process……………………………………………………………
Budget Calendar…………………………………………………………..
BUDGET PREPARTION SECTIONS
Budget Worksheet…………………………………………………….......
Budget Amendment Form………………………………………………...
INFORMATIONAL SECTION
Overview of Account Codes……………………………………………...
Basic System Code Composition…………………………………………
Fund Codes……………………………………………………………….
Function Codes……………………………………………………………
Object Codes……………………………………………………………...
Sub Object Codes…………………………………………………………
Organization Codes……………………………………………………….
Fiscal Year Codes………………………………………………………...
Project Codes……………………………………………………………..
1
7
10
11
16
18
19
20
21
22
23
24
25
26
PAGE INTENTIONALLY LEFT BLANK
Business Office Staff & Fund Assignments
Thelma Ruelas, Assistant Superintendent for Finance & Operations….………… 716-6711
Oneida Balderas, Compliance Auditor……………………………………………… 716-6706
Ludivina Cansino, Accounting Supervisor…………………………………………. 716-6727
199- General Fund
211- Title I, Part A ~ Improving Basic Programs
212- Title I, Part C ~ Migrant
224- IDEA Part B Formula
225- IDEA Part B Preschool
255- Title II Part A ~ TPTR
410- Instructional Materials Allotment
Lourdes Luna, Accountant………………………..………………………………….. 716-6947
101- Food Service
220- Adult Literacy Education
244- Vocational Education
263- Title III, Part A ~ LEP & Immigrant
265- 21st Century CCLC Cycle
270- Rural and Low Income
274- GEAR UP
Juan Ruiz, Data Programmer……………………..………………………………….. 716-6708
Alio System
Business Office Supporting Staff
Nancy Alaniz…………………….…...………………………...………………………
Susie Castillo…………………..………………………….……………………………
Emily Clarke……………………………………………….…………………………..
Amparo Treviño……………………………………………………………………….
716-6710
716-6846
716-6761
716-6711
PAGE INTENTIONALLY LEFT BLANK
ORGANIZATIONAL
SECTION
PAGE INTENTIONALLY LEFT BLANK
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
1
LEGAL REQUIREMENTS
Legal requirements for school district budgets are formulated by the Texas Education Agency, and the local district. In addition to these requirements, individual
school districts also may have their own legal requirements for budget preparation.
Additional legal requirements also may be imposed by state and federal grants.
STATEMENT OF TEXAS LAW
Sections 44.002 through 44.006 of the Texas Education Code establish the legal
basis for budget development in school districts. The following six items summarize
the legal requirements from the code:
•
The superintendent is the budget officer for the district and prepares or causes
the budget to be prepared. Note: TEA recommends that an interactive
approach between the board of trustees and the superintendent be taken to
establish the budget process and define related roles and responsibilities.
•
The district budget must be prepared by a date set by the state board of education, currently August 20 (June 19 if the district uses a July 1 fiscal year start
date).
•
The president of the board of trustees must call a public meeting of the board of
trustees, giving ten days public notice in a newspaper, for the adoption of the
district budget. Any taxpayer in the district may be present and participate in the
meeting.
•
No funds may be expended in any manner other than as provided for in the
adopted budget. The board does have the authority to amend the budget or
adopt a supplementary emergency budget to cover unforeseen expenditures.
•
The budget must be prepared in accordance with GAAP (generally accepted
accounting principles) and state guidelines.
•
The budget must be legally adopted before the adoption of the tax rate. However, if a school district has a July 1st fiscal year start date, then a school district
must not adopt a tax rate until after the district receives the certified appraisal
roll for the district required by Section 26.01, Tax Code. Additionally, a school
district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate
proposed in the notice prepared using the estimate; or (2) The district’s rollback
rate determined under Section 26.08, Tax Code, using the certified appraisal
roll.
TEA LEGAL REQUIREMENTS
TEA has developed additional requirements for school district budget preparation as
follows:
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
2
•
The budget must be adopted by the board of trustees, inclusive of amendments,
no later than August 31 (June 30 if the district uses a July 1 fiscal year start
date).
•
Minutes from district board meetings will be used by TEA to record adoption of
and amendments to the budget.
•
Budgets for the General Fund, the Food Service Fund (whether accounted for in
the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt
Service Fund must be included in the official district budget (legal or fiscal year
basis). These budgets must be prepared and approved at least at the fund and
function levels to comply with the state’s legal level of control mandates. Funds
to be budgeted and reported through PEIMS, both required and optional, are
shown in Exhibit 2. Note: Districts may prepare and approve budgets for other
funds and/or with even greater detail at their discretion. Such local decisions
may affect the need for budget amendments and financial reporting
requirements.
•
The officially adopted district budget, as amended, must be filed with TEA
through PEIMS (Public Education Information Management System) by the
date prescribed in the annual system guidelines. Revenues, other sources, other
uses, and fund balances must be reported by fund, object (at the fourth level),
fiscal year, and amount. Expenditures must be reported by fund, function, object
(at the second level), organization, fiscal year, program intent and amount.
These requirements are discussed in further detail in the Data Collection and
Reporting module.
•
A school district must amend the official budget before exceeding a functional
expenditure category, i.e., instruction, administration, etc., in the total district
budget. The annual financial and compliance report should reflect the amended
budget amounts on the schedule comparing budgeted and actual amounts. The
requirement for filing the amended budget with TEA is satisfied when the
school district files its Annual Financial and Compliance Report.
LOCAL DISTRICT REQUIREMENTS
In addition to state legal requirements the Rio Grande City CISD Board of Trustees
have established their own requirements for annual budget preparation through
Board Policy CE (LEGAL AND LOCAL) Annual Operating Budget.
ANNUAL OPERATING BUDGET CE (LEGAL)
AUTHORIZED EXPENDITURES
The District shall not lend its credit or gratuitously grant public money or things of
value in aid of any individual, association, or corporation. Tex. Const. Art. III, Sec.
52; Brazoria County v. Perry, 537 S.W.2d 89 (Tex. Civ. App.-Houston [1st Dist.]
1976, no writ)
The District shall not grant any extra compensation, fee, or allowance to a public
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
3
officer, agent, servant, or contractor after service has been rendered or a contract
entered into and performed in whole or in part. Nor shall the District pay or authorize the payment of any claim against the District under any agreement or contract
made without authority of law. Tex. Const. Art. III, Sec. 53; Harlingen ISD v. C.H.
Page and Bro. 48 S.W.2d 983 (Comm. App. 1932)
The state and county available funds disbursed to the District shall be used exclusively for salaries of professional certified staff and for interest on money borrowed
on short time to pay such salaries, when salaries become due before school funds
for the current year become available. Loans for paying professional certified staff
salaries may not be paid out of funds other than those for the current year.
Education Code 45.105(b)
Local funds from District taxes, tuition fees, other local sources, and state funds not
designated for a specific purpose may be used for salaries of any personnel and for
purchasing appliances and supplies; for the payment of insurance premiums; for
buying school sites; for buying, building, repairing, and renting school buildings,
including acquisition of school buildings and sites by leasing through annual
payments with an ultimate option to purchase [see CHG]; and for other purposes
necessary in the conduct of the public schools to be determined by the Board.
Education Code 45.105(c)
No public funds of the District may be spent in any manner other than as provided
for in the budget adopted by the Board. Education Code 44.006(a)
COMMITMENT OF CURRENT REVENUE
A contract for the acquisition, including lease, of real or personal property is a commitment of the District's current revenue only, provided the contract contains either
or both of the following provisions:
Retains to the Board the continuing right to terminate the contract at the expiration
of each budget period during the term of the contract.
Is conditioned on a best efforts attempt by the Board to obtain and appropriate funds
for payment of the contract.
FISCAL YEAR
The Board may determine if the District's fiscal year begins on July 1 or September
1 of each year. Education Code 44.0011
BUDGET PREPARATION
The Superintendent shall prepare, or cause to be prepared, a proposed budget
covering all estimated revenue and proposed expenditures of the District for the
following fiscal year. Education Code 44.002
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
4
DEADLINES
The proposed budget shall be prepared on or before a date set by the State Board of
Education, currently August 20 (June 19 if the District uses a July 1 fiscal year start
date). Education Code 44.002(a); 19 TAC 109.1(a), 109.41
The adopted budget must be filed with the Texas Education Agency on or before the
date established in the Financial Accountability System Resource Guide. Education
Code 44.005; 19 TAC 109.1(a)
PUBLIC MEETING ON BUDGET AND PROPOSED TAX RATE
After the proposed budget has been prepared, the Board President shall call a Board
meeting for the purpose of adopting a budget for the succeeding fiscal year. Any
taxpayer of the District may be present and participate in the meeting. Education
Code 44.004 [See CCG for provisions governing tax rate adoption]
The meeting must comply with the notice requirements of the Open Meetings Act.
Gov't Code 551.041, 551.043
PUBLISHED NOTICE
The Board President shall also provide for publication of notice of the budget and
proposed tax rate meeting in a daily, weekly, or biweekly newspaper published in
the District. If no daily, weekly, or biweekly newspaper is published in the District,
the President shall provide for publication of notice in at least one newspaper of
general circulation in the county in which the District's central administrative office
is located. The notice shall be published not earlier than the 30th day or later than
the tenth day before the date of the hearing.
FORM OF NOTICE
The published notice of the public meeting to discuss and adopt the budget and the
proposed tax rate must meet the size, format, and content requirements dictated by
law.
The notice is not valid if it does not substantially conform to the language and
format prescribed by the comptroller.
TAXPAYER INJUCTION
If the District has not complied with the published notice requirements in the
FORM OF NOTICE described above, and the requirements for DISTRICTS WITH
JULY 1 FISCAL YEAR below, if applicable, and the failure to comply was not in
good faith, a person who owns taxable property in the District is entitled to an
injunction restraining the collection of taxes by the District. An action to enjoin the
collection of taxes must be filed before the date the District delivers substantially all
of its tax bills. Education Code 44.004
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
5
BUDGET ADOPTION
The Board shall adopt a budget to cover all expenditures for the succeeding fiscal
year at the meeting called for that purpose and before the adoption of the tax rate for
the tax year in which the fiscal year covered by the budget begins.
AMENDMENT OF APPROVED BUDGET
The Board shall have the authority to amend the approved budget or to adopt a
supplementary emergency budget to cover necessary unforeseen expenses.
Copies of any amendment or supplementary budget must be prepared and filed in
accordance with State Board rules. Education Code 44.006
CERTAIN DONATIONS
The District may donate funds or other property or service to the adjutant general's
department or to the Texas National Guard. Gov't Code 431.035(b), 431.045(b)
ANNUAL OPERATING BUDGET CE (LOCAL)
FISCAL YEAR
The District shall operate on a fiscal year beginning September 1 and ending August
31.
BUDGET PLANNING
Budget planning shall be an integral part of overall program planning so that the
budget effectively reflects the District's programs and activities and provides the
resources to implement them. In the budget planning process, general educational
goals, specific program goals, and alternatives for achieving program goals shall be
considered, as well as input from the District- and campus-level planning and decision-making committees. Budget planning and evaluation are continuous processes
and shall be a part of each month's activities.
AVAILABILITY OF PROPOSED BUDGET
After it is presented to the Board and prior to adoption, a copy of the proposed
budget shall be available upon request from the business office or Superintendent.
The Superintendent or designee shall be available to answer questions arising from
inspection of the budget.
BUDGET MEETING
The annual public meeting to discuss the proposed budget and tax rate shall be
conducted as follows:
2014-2015 Budget Manual
BUDGET &
FINANCIAL
POLICIES
6
1. The Board President shall request at the beginning of the meeting that all persons who desire to speak on the proposed budget and/or tax rate sign up on the
sheet provided.
2. Prior to the beginning of the meeting, the Board may establish time limits for
speakers.
3. Speakers shall confine their remarks to the appropriation of funds as contained
in the proposed budget and/or the tax rate.
4. No officer or employee of the District shall be required to respond to questions
from speakers at the meeting.
AUTHORIZED EXPENDITURES
The adopted budget provides authority to expend funds for the purposes indicated
and in accordance with state law, Board policy, and the District's approved purchasing procedures. The expenditure of funds shall be under the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with
the adopted budget.
BUDGET AMENDMENTS
The budget shall be amended when a change is made increasing any one of the
functional spending categories or increasing revenue object accounts and other
resources.
2014-2015 Budget Manual
BUDGET
PROCESS
7
OBJECTIVES OF BUDGETING
The objectives of budgeting are outlined by the Texas Education Agency in the
Financial Accountability System Resource Guide.
Performance evaluation allows citizens and taxpayers to hold policy makers and
administrators accountable for their actions. Because accountability to citizens often
is stated explicitly in state laws and constitutions, it is considered a cornerstone of
budgeting and financial reporting. The Governmental Accounting Standards Board
(GASB) recognizes its importance with these objectives in its GASB Concepts
Statement No. 1 (Section 100.177):
•
Financial reporting should provide information to determine whether currentyear revenues were sufficient to pay for current-year services.
•
Financial reporting should demonstrate whether resources were obtained and
used in accordance with the entity’s legally adopted budget. It should also
demonstrate compliance with other finance-related legal or contractual requirements.
•
•
Financial reporting should provide information to assist users in assessing the
service efforts, costs and accomplishments of the governmental entity.
Meeting these objectives requires budget preparation to include several concepts
recognizing accountability. Often these concepts have been mandated for state and
local public sector budgets. They include requirements that budgets should:
•
Be balanced so that current revenues are sufficient to pay for current services.
•
Be prepared in accordance with all applicable federal, state, and local legal
mandates and requirements.
•
Provide a basis for the evaluation of a government’s service efforts, costs and
accomplishments.
Note: Although the objective of balanced budgets is generally applicable to all school
districts to ensure long-term fiscal health, variations of this objective which are considered
appropriate for some school districts over short-term periods are available. For example,
the balanced budget objective may be met through the use of fund balance reserves to pay
for current services during certain periods. Such uses of fund balance reserves must be in
accordance with applicable state and local fund balance policies.
2014-2015 Budget Manual
BUDGET
PROCESS
8
BUDGET PROCESS OVERVIEW
The budgeting process is comprised of three major phases: planning, preparation and
evaluation. The budgetary process begins with sound planning. Planning defines the
goals and objectives of campuses and the school district and develops programs to
attain those goals and objectives. Once these programs and plans have been established, budgetary resource allocations are made to support them. Budgetary resource
allocations are the preparation phase of budgeting. The allocations
cannot be made, however, until plans and programs have been established.
Finally, the budget is evaluated for its effectiveness in attaining goals and objectives.
Evaluation typically involves an examination of: how funds were expended, what
outcomes resulted from the expenditure of funds, and to what degree these outcomes
achieved the objectives stated during the planning phase. This evaluation phase is
important in determining the following year’s budgetary allocations. In summary,
budget preparation is not a one-time exercise to determine how a school district will
allocate funds. Rather, school district budget preparation is part of a continuous cycle
of planning and evaluation to achieve district goals.
BUDGET PLANNING
The first phase of the Budget Development Process is planning. Planning involves
defining the mission, goals and objectives of campuses, departments, and the district.
Importance is placed upon sound budget planning for the following reasons;
•
•
•
•
In implementing the type, quantity, and quality of school district instruction, the
budget becomes the limiting force.
Providing quality education is very important to the public interest.
The scope and adversity of school district operations make comprehensive planning necessary for good decision-making.
Planning is a process that is critical to the expression of citizen preferences and
through with consensus is reached among citizens, school board members, and
district/campus/department staff on the future direction of a district’s operations.
BUDGET PREPARATION
Budget Preparation begins with a training session with principals and program managers. At that time the Budget Manual and budget worksheets are distributed.
The District uses site-based budgeting to enhance the ability of principals to serve as
effective instructional leaders. Site-based budgeting places the principals at the
center of the budget preparation process.
The Campus Budget reflects the initial campus funding allocations. Pupil allocations
are based on peak enrollment for general fund allocation and special populations are
based on PEIMS October snap shot date.
2014-2015 Budget Manual
BUDGET
PROCESS
9
EVALUATION PHASE
Evaluation is the last step of the district’s budget cycle. Information is compiled
and analyzed to assess the performance of each individual department and campus,
as well as the District as a whole. This information is a fundamental part of the
planning phase for the following budget year.
2014-2015 Budget Manual
BUDGET
CALENDAR
RIO GRANDE CITY CONSOLIDATED SCHOOL DISTRICT
TENTATIVE BUDGET DEVELOPMENT CALENDAR
Target Date
Activity/Process
February 11, 2014
Budget process approved
February 13, 2014
Projected enrollment developed
February 25, 2014
Budget process outlined to principals
February 27, 2014
Budget process outlined to program directors
March 4, 2014
Budget process outlined to secretaries
March 5,2014
Begin budget preparation for campuses, special programs and
support services. Individual campus and department training
will be scheduled
March 6, 2014
Review personnel staffing and proposed salary schedule
March 7, 2014
Begin special program and support service budget preparation
April 4, 2014
Completion of campus budgets
April 7, 2014
Initiate review of campus/department budgets and nonallocated requests
April 11, 2014
Complete prioritization of non-allocated requests
April 14, 2014
Review of building maintenance, renovation and future construction schedule
April 21, 2014
Review projected revenue estimates
May 2, 2014
Complete first draft of district budget
May 7, 2014
Initiate superintendent’s review of preliminary district budget
May 12, 2014
Review personnel staffing and proposed salary schedule
May 19, 2014
Complete superintendent’s review of preliminary district
budget, personnel requirements, facility requirements and projected revenue
May 19, 2014
Budget session with Board of Trustees Finance Committee
July 25, 2014
Receive certified values from Appraisal District
July 28, 2014
Complete final budget draft
July 29,2014
Budget session with Board of Trustees
August 6, 2014
Advertise for public hearing in newspaper
August 19, 2014
Official public budget hearing and tax rate public hearing
August 19, 2014
Adoption of 2014-2015 budget and tax rate
10
BUDGET PREPARATION
SECTION
PAGE INTENTIONALLY LEFT BLANK
2014-2015 Budget Manual
BUDGET
PURPOSE
WORKSHEET
The Budget Worksheet is used for describing major program changes or any new
programs. The forms can be downloaded at www.rgccisd.org/Business/WEB2/
businessoffice.htm
INSTRUCTIONS
1. Complete the Campus/Organization.
2. Complete Budget Code Section. If you have questions concerning account
descriptions contact the Business Office. For reference, see the Financial
Operating Guidelines at the District Web Page. Go to Business Office or
www.rgccisd.org/Business/WEB2/businessoffice.htm
3. Complete the budget description, quantity, and dollar amount.
4. Describe the goals, objectives or needs targeted. Attach any necessary
supporting documents.
11
The form can be downloaded at www.rgccisd.org/Business/WEB2/businessoffice.htm.
Professional or Contracted Service
Description
Expected Contract Dates
Beginning
Ending
Dollar
Amount
3
4
- Should equal amount in Summary Form
Goals, Objectives, or Needs Targeted
Column 1 should identify estimated contract dates or term of contract.
Column 2 should adequately describe contract services in detail.
Column 3 should give dollar amount allocated for the items or services described.
Column 4 should adequately explain the goals, objectives, or needs targeted for each resource allocation.
Total $
2
Fund - FC - Obj - SubObj - Org - Yr - Prg - Proj
1
Budget Code
Campus/Organization
PROFESSIONAL AND CONTRACTED SERVICES
RESOURCE ALLOCATION DETAIL FORM
FISCAL YEAR 2014-2015
2014-2015 Budget Manual
12
The form can be downloaded at www.rgccisd.org/Business/WEB2/businessoffice.htm.
Professional or Contracted Service
Description
Expected Contract Dates
Beginning
Ending
Dollar
Amount
3
4
- Should equal amount in Summary Form
Goals, Objectives, or Needs Targeted
Column 1 should identify estimated contract dates or term of contract.
Column 2 should adequately describe contract services in detail.
Column 3 should give dollar amount allocated for the items or services described.
Column 4 should adequately explain the goals, objectives, or needs targeted for each resource allocation.
Total $
2
Fund - FC - Obj - SubObj - Org - Yr - Prg - Proj
1
Budget Code
Campus/Organization
SUPPLIES AND MATERIALS
RESOURCE ALLOCATION DETAIL FORM
FISCAL YEAR 2014-2015
2014-2015 Budget Manual
13
The form can be downloaded at www.rgccisd.org/Business/WEB2/businessoffice.htm.
Professional or Contracted Service
Description
Expected Contract Dates
Beginning
Ending
Dollar
Amount
3
4
- Should equal amount in Summary Form
Goals, Objectives, or Needs Targeted
Column 1 should identify estimated contract dates or term of contract.
Column 2 should adequately describe contract services in detail.
Column 3 should give dollar amount allocated for the items or services described.
Column 4 should adequately explain the goals, objectives, or needs targeted for each resource allocation.
Total $
2
Fund - FC - Obj - SubObj - Org - Yr - Prg - Proj
1
Budget Code
Campus/Organization
TRAVEL
RESOURCE ALLOCATION DETAIL FORM
FISCAL YEAR 2014-2015
2014-2015 Budget Manual
14
The form can be downloaded at www.rgccisd.org/Business/WEB2/businessoffice.htm.
Professional or Contracted Service
Description
Expected Contract Dates
Beginning
Ending
Dollar
Amount
3
4
- Should equal amount in Summary Form
Goals, Objectives, or Needs Targeted
Column 1 should identify estimated contract dates or term of contract.
Column 2 should adequately describe contract services in detail.
Column 3 should give dollar amount allocated for the items or services described.
Column 4 should adequately explain the goals, objectives, or needs targeted for each resource allocation.
Total $
2
Fund - FC - Obj - SubObj - Org - Yr - Prg - Proj
1
Budget Code
Campus/Organization
CAPITAL OUTLAY EQUIPMENT
RESOURCE ALLOCATION DETAIL FORM
FISCAL YEAR 2014-2015
2014-2015 Budget Manual
15
2014-2015 Budget Manual
BUDGET
TRANSFER
FORM
16
PURPOSE
The Board of Trustees adopted district budget projects available resources and how
those resources are to be channeled best meet students needs. Unforeseen events or
changes in priorities which occur during the year often require redirection of funds.
The budget is not intended to hinder these changes. Rather, established procedures
allow for necessary amendments to the school district budget.
Any amendments that would change budgeted fund or function totals at the district
level require formal board approval. As a result, budget amendments at the campus
level must be submitted for board approval when they affect fund or function at the
district level. Principals and program budget managers have been granted the
authority to move budgeted funds from one expenditure object to another within a
function.
INSTRUCTIONS
Use the attached form for both amendments and transfers. Please ensure that required information is included. The form can be downloaded at www.rgccisd.org/
Business/WEB2/businessoffice.htm
1.
2. Forward Budget Amendments to the Business Office after it has been approved
by the principal and program director.
3. Budget Amendments that require the approval of the Board of Trustees will be
slowed by the mechanics of the agenda process.
4. Budget Amendments not requiring board approval will be processed as they are
received.
2014-2015 Budget Manual
The form can be downloaded at www.rgccisd.org/Business/WEB2/businessoffice.htm.
17
PAGE INTENTIONALLY LEFT BLANK
BUDGET PREPARATION
SECTION
PAGE INTENTIONALLY LEFT BLANK
2014-2015 Budget Manual
OVERVIEW
OF
ACCOUNT
CODES
18
Section 44.007 of the Texas Education Code (Code or TEC) requires that a standard school
district fiscal accounting system be adopted by each school district. The system must meet
at least the minimum requirements prescribed by the State Board of Education and also be
subject to review and comment by the state auditor. Additionally, the accounting system
must conform with Generally Accepted Accounting Principles (GAAP). This section further
requires that a report be provided at the time that the school district budget is filed, showing
financial information sufficient to enable the state board of education to monitor the funding
process, and to determine educational system costs by school district, campus and program.
The Texas Education Code, Section 44.008, requires each school district to have an annual
independent audit conducted that meets the minimum requirements of the state board of
education, subject to review and comment by the state auditor. The annual audit must include the performance of certain audit procedures for the purpose of reviewing the accuracy
of the fiscal information provided by the district through the Public Education Information
Management System (PEIMS). The audit procedures are to be adequate to detect material
errors in the school district’s fiscal data to be reported through the PEIMS system for the
fiscal period under audit.
A major purpose of the following accounting code structure is to establish the standard
school district fiscal accounting system required by law. Although certain codes within the
overview may be used at local option, the sequence of the codes within the structure, and the
funds and chart of accounts, are to be uniformly used by all school districts in accordance
with generally accepted accounting principles.
The complete Financial Operating Guidelines can be downloaded at www.rgccisd.org/
Business/WEB2/businessoffice.htm.
2014-2015 Budget Manual
19
BASIC SYSTEM CODE COMPOSITION
FUND CODE
A mandatory 3 digit code is to be used for all financial transactions to identify the fund group and specific
fund. The first digit refers to the fund group, and the second and third digit specifies the fund. Example: A
Special Revenue Fund could be coded 211. The 2 indicates the Special Revenue Fund, the 11 specifies
ESEA, Title I, Part A - Improving Basic Programs.
FUNCTION CODE
A mandatory 2 digit code applied to expenditures/ expenses that identify the purpose of the transaction. The
first digit identifies the major class and the second digit refers to the specific function within the area.
Example: The function "Health Service" is coded 33. The first 3 specifies Support Services - Student (Pupil)
and the second 3 is Health Services.
OBJECT CODE
A mandatory 4 digit code identifying the nature and object of an account, a transaction or a source. The first
of the four digits identifies the type of account or transaction, the second digit identifies the major area, and
the third and fourth digits provide further sub-classifications. Example: Money received for current year
taxes is classified in account 5711. The 5 denotes revenue, the 7 shows Local and Intermediate Sources, the 1
denotes local real and personal property taxes revenue and the final 1 specifies current year levy.
SUBOBJECT CODE
A 2 digit code for optional use to provide special accountability at the local level.
ORGANIZATION CODE
A mandatory 3 digit code identifying the organization, i.e., High School, Middle School, Elementary School,
Superintendent’s office, etc. An organization code does not necessarily correspond with a physical location.
The activity, not the location, defines the organization. Campuses are examples of organization codes and are
specified for each school district in the Texas School Directory. Example: Expenditures for a high school
might be classified as 001. This is a campus organization code that is defined in the Texas School Directory
for that high school.
FISCAL YEAR CODE
A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception
of a grant project. Examples: For the 05-06 fiscal year of the school district, a 6 would denote the fiscal year
PROGRAM INTENT CODE
A 2 digit code used to designate the intent of a program provided to students. These codes are used to account
for 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. Example: An entire class of
physics is taught at the basic level. Program intent code 11 would designate Basic Educational Services.
PROJECT CODE
A 3 digit code that is used at the local option.
2014-2015 Budget Manual
FUND CODES
Fund Codes
Description
100 General Fund
Food Service
101
Payroll Clearing
161
Accounts Payable Clearing
164
General Fund
199
200/300/400 Special Revenue Funds
ESEA, Title I, Part A, Helping Disadvantaged Children Meet High Standards
211
ESEA, Title I, Part C, Education for Migratory Children
212
Adult Education - English Literacy & Civics Education
220
IDEA-B, Formula
224
IDEA-B, Preschool Grant
225
Vocational Education-Basic Grant
244
Title II, Part A TPTR
255
Title III, Part A, LEP & Immigrant
263
21st Century CCLC Cycle 6 Year 5
265
Rural & Low Income
270
Gear Up
274
Instructional Facilities Allotment
410
500 Debt Service Funds
Debt Service - Series 2000/2002
516
600 Capital Projects Funds
Capital Projects
623
700-799 Proprietary Fund Types
Workers Compensation
753
800 Trust Funds
Scholarship Fund
816
Scholarship Fund
817
Tax Office
880
High School
884
900 Capital Assets and Long Term Debt
Fixed Assets
901
Long Term Debt
902
20
2014-2015 Budget Manual
FUNCTION CODES
Function
Title
11
12
13
21
Instruction
23
31
32
33
School Leadership
34
35
36
41
51
Student (Pupil) Transportation
52
53
61
71
81
Security and Monitoring Services
Instruction Resources and Media Services
Curriculum Development and Instructional Staff Development
Instructional Leadership
Guidance, Counseling and Evaluation Services
Social Work Services
Health Services
Food Services
Co curricular/Extracurricular Activities
General Administration
Plant Maintenance and Operations
Data Processing Services
Community Services
Debt Services
Facilities Acquisition and Construction
21
2014-2015 Budget Manual
22
OBJECT CODE
6112
6119
6121
6129
6131
6139
6141
6142
6143
6144
6145
6146
6149
6211
6212
6213
6219
6221
6222
6223
6224
6229
6239
6249
6259
6269
6291
6299
6311
6319
6321
6329
6339
6341
6342
Salaries or Wages for Substitute Teachers
Salaries or Wages - Teachers and Other Professional
Extra Duty Pay/Overtime - Support Personnel
Salaries or Wages for Support Personnel
Contract Buyouts
Employee Allowances
Social Security/Medicare
Group Health and Life Insurance
Worker's Compensation
TRS Care - On-Behalf Payments
Unemployment Compensation
Teacher Retirement/TRS Care
Employee Benefits
Legal Services
Audit Services
Tax Appraisal and Collection
Professional Services
Staff Tuition and Related Fees - Higher Education
Student Tuition - Public Schools
Student Tuition - Other than Public Schools
Student Attendance Credits
Tuition and Transfer Payments
Education Service Center Services
Contracted Maintenance and Repair
Utilities
Rentals - Operating Leases
Consulting Services
Miscellaneous Contracted Services
Gasoline and Other Fuels for Vehicles
Supplies for Maintenance and/or Operation
Textbooks
Reading Materials
Testing Materials
Food
Non-Food
6343
6344
6349
6399
6411
6412
6413
6419
6429
6439
6449
6494
6499
6511
6512
6513
6519
6521
6522
6523
6524
6525
6529
6599
6619
6629
6631
6639
6641
6649
6651
6659
6669
Items for Sale
USDA Donated Commodities
Food Service Supplies
General Supplies
Travel and Subsistence - Employee Only
Travel and Subsistence - Students
Stipends - Non-Employees
Travel and Subsistence - Non-Employees
Insurance and Bonding Costs
Election Costs
Depreciation Expense
Reclassified Transportation Expenses
Miscellaneous Operating Costs
Bond Principal
Capital Lease Principal
Long-Term Debt Principal
Debt Principal
Interest on Bonds
Capital Lease Interest
Interest on Debt
Amortization of Bond
Amortization of Premium Issuance of Bonds
Interest Expenditure/Expenses
Other Debt Service Fees
Land Purchase and Improvement
Building Purchase, Construction or Improvements
Vehicles per unit cost of $5,000 or more
Furniture, Equipment and Software
Vehicles per unit cost of less than $5,000
Fixed Assets - Furniture and Equipment
Capital Lease of Building
Capital Lease of Furniture, Equipment and Software
Library Books and Media
2014-2015 Budget Manual
SUB OBJECT CODE
Sub Object Description
01
02
03
04
10
15
Furniture
Computer Equipment
Printers
Audio Visual Equipment
Other Equipment
Vending
23
2014-2015 Budget Manual
24
ORGANIZATION CODE
Codes
001
003
041
042
044
102
103
104
105
107
108
110
111
112
699
701
702
703
705
801
802
803
804
805
806
807
Organization Name
High School
Grulla High School
Grulla Middle School
Ringgold Middle School
Veterans Middle School
Grulla Elementary
La Union Elementary
North Grammar Elementary
John & Olive Hinojosa Elementary
Ringgold Elementary
Roque Guerra Elementary
Alto Bonito Elementary
Gen. Ricardo Sanchez Elementary
Dr. Mario Ramirez Elementary
Summer School Program
Superintendent's Office
School Board
Tax Office
Business Office
Office of Human Resources
Audio Visual Department
Public Information Department
Alternative Center
Athletic Department
Rio Grande City HS Band
Purchasing Department
Codes
808
809
810
813
814
815
816
819
820
822
823
824
825
903
931
936
938
980
981
982
983
984
985
986
987
Organization Name
Security Department
Student Assessment
Student Services
Data Processing
Educational Opportunities
Parental Involvement
District Counselor
Director of Guidance & Counseling
Guidance & Counseling
Staff Development
P/E Coordinator
Administrator Officer of Programs
Assistant Superintendent for Curr. & Inst.
Transportation Department
Nurses Department
Maintenance Department
Food Service Department
Bilingual Department
Director of Career & Technology
Gifted and Talented
Adm. Assist. For Secondary Curr.
Special Education Department
State Compensatory Department
Federal Programs
Technology Department
2014-2015 Budget Manual
FISCAL YEAR CODE
Fiscal Year
Code
4
5
6
7
8
9
School Year
2013-2014
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
25
2014-2015 Budget Manual
PROJECT CODE
Project Code
400
500
600
700
800
900
School Year
2013-2014
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
26