June 25, 2015
THE ADMINISTRATOR ADDRESSED:
of fund code for Title I, Part A schoolwide programs
The purpose of this letter is to inform
local educational agencies (LEAs) that beginning with the 2015–2016 school
year, they are allowed to use fund code 282 to account for expenditures from those
eligible federal, state, and local funds allocated for use by a Title I, Part A
schoolwide program and consolidated into a pool of funds.
The consolidated pool of funds may be
used to upgrade the entire educational program of a campus that serves an
eligible school attendance area and meets the Title I, Part A schoolwide
program eligibility criteria. Schoolwide programs are authorized by the
Elementary and Secondary Education Act of 1965, as amended by the No Child Left
Behind Act of 2001,Title I, Part A, Subpart 1, Sec. 1114. More information
about Title I, Part A schoolwide programs is available online.
Purpose of Fund Code 282
TEA is allowing LEAs to use fund code
282 in order to remove an administrative barrier that may prevent LEAs from
taking advantage of the flexibility provided by consolidating funds in a Title
I, Part A schoolwide program. Using fund code 282 to identify schoolwide
program expenditures can make those expenditures easy to identify in an LEA’s
general ledger, which can help ensure that auditors and monitors apply the
flexibility provided under schoolwide program consolidation guidelines to those
expenditures. A schoolwide campus that consolidates federal funds is not required
to meet most of the statutory and regulatory requirements of the specific
federal programs included in the consolidation (but must ensure that it meets
the intents and purposes of the federal programs included in the consolidation
so that it meets the needs of the intended beneficiaries).
LEAs with campuses that operate Title I,
Part A schoolwide programs should be aware of the following:
of fund code 282 is not required.
code 282 is currently defined as a state-designated fund code in Module 1 of TEA’s
Financial Accountability System Resource
Guide (FASRG). The definition will be updated at the earliest opportunity
to indicate that the fund code may only be used at the local level and must
only be designated for a Title I, Part A schoolwide program.
code 282 must not be used to report data in the Public Education Information
Management System (PEIMS).
Federal Flexibility Initiative
Promotion of Title I, Part A schoolwide
programs is part of TEA’s federal flexibility initiative. The initiative
supports one of Commissioner Williams’ top priorities for Texas education,
which is to exercise greater flexibility using federal funds to advance state,
agency, and commissioner goals. More information about the federal flexibility initiative is available online.
For More Information
TEA has published several new web pages
that provide more detailed guidance about the funding and accounting issues
related to Title I, Part A schoolwide programs, including the use of fund code
282. You can link to these new pages from the schoolwide programs home page.
Lizzette C. González
Chief Deputy Commissioner