Schoolwide Programs: Accounting for Expenditures, Part I

This page is the first of three web pages that provide information to local educational agencies (LEAs) about accounting for Title I, Part A schoolwide program expenditures. There are links at the bottom of this page to other web pages about schoolwide programs.

Please note that all of the examples on these pages are provided by TEA for informational purposes only. You should not interpret the items or amounts as anything other than sample data.

Once your campus and LEA have worked together to complete Steps 1 through 6 in making the required funding and accounting decisions regarding how to administer consolidated funds in a Title I, Part A schoolwide program, your LEA must develop a way to account for Title I, Part A schoolwide program expenditures in its accounting system.

Accounting for expenditures made from the schoolwide pool has certain challenges. The purpose of consolidating funds is to help a schoolwide campus upgrade its entire educational program by using all of the resources available to it. The campus does not have to identify the specific activities supported by each funding source or demonstrate that those activities are allowable under a specific program. Consolidated funds lose their programmatic identity and LEAs are not required to track expenditures by specific program. As long as the campus has a campus improvement plan (CIP) that contains all of the required components, and describes the specific activities that address the intents and purposes of the federal programs whose funds are consolidated, it can carry out a schoolwide program that meets its individual needs, without worrying about the majority of program-specific requirements (general programmatic requirements still apply).

However, state accounting guidelines in Texas require LEAs to use the current account code structure defined in Module 1 of TEA’s Financial Accountability System Resource Guide (FASRG). The account code structure defined in the FASRG also provides TEA monitors, auditors, and investigators, as well as independent auditors, with the documentation necessary for them to carry out their functions. LEAs are also required to use the account code structure and identify expenditures by certain categories so that they can submit financial data to the Public Education Information Management System (PEIMS).

To allow LEAs to take advantage of the accounting flexibility offered by consolidating funds in a schoolwide program, but still comply with state accounting guidelines, TEA has developed the accounting procedures described on these three web pages. Following the procedures is not required, but TEA encourages LEA business managers to try the procedures, particularly if accounting issues are preventing their LEAs from consolidating funds. Following the accounting procedures has the following advantages:

  • Business managers are not required to keep two different general ledgers to account for schoolwide expenditures and other expenditures.
  • All schoolwide expenditures are documented in the general ledger, so LEAs do not need to maintain “off the books” accounting records.
  • Existing accounting software does not have to be modified. LEAs can choose to make software changes to automate the proportionality calculations, but this enhancement is not required.
  • No extra steps need to be taken by the LEA to calculate carryover amounts of unspent consolidated funds on each campus at the end of the grant period.

The accounting procedures are designed to help LEAs with Title I, Part A schoolwide campuses that

  • Have selected the federal consolidation option (consolidation of federal funds only).
  • Use the proportionality of revenues at the campus level accounting methodology to allocate schoolwide expenditures to each funding source that contributes to the schoolwide pool.

The procedures do not apply to funds that are coordinated to support a schoolwide program but are not consolidated. Those funds must be accounted for separately from the schoolwide consolidation, and expenditures from those funds must continue to be identified in the usual way.

Fund Code 282

The basis for the accounting procedures is fund code 282. LEAs are allowed to use fund code 282 to identify Title I, Part A schoolwide expenditures. The code makes it possible for anyone who reviews an LEA’s general ledger, including auditors and monitors, to see immediately which expenditures are for the schoolwide program and which are not.

Expenditures for a schoolwide program should always be identified using program intent code (PIC) 30. More information about PIC codes (PDF, 3.84 MB) is available in Module 1 of the FASRG.

Please note that LEAs are also allowed to use fund code 282 to identify expenditures made from an administrative cost pool if they consolidate eligible administrative funds. Expenditures from an administrative cost pool should be identified by using the appropriate PIC (not PIC 30) and a unique local option code. TEA recommends that LEAs use "CA" as the unique local option code to identify expenditures made from an administrative cost pool.

Fund code 282 is currently defined in the FASRG as a state-designated fund code, but TEA expects to change the definition at the earliest opportunity to indicate that the code may only be used at the local level and must only be designated for Title I, Part A schoolwide programs and for consolidated administrative funds. LEAs must not use fund code 282 to report data in PEIMS.

For more information about the account code structure defined in the FASRG, please contact financialaccountability@tea.texas.gov. For more information about PEIMS reporting, please contact peimscustomersupport@tea.texas.gov.

Parts II and III of this web page describe how to account for an actual expenditure in a schoolwide program.

Additional Guidance from TEA

Additional guidance about Title I, Part A schoolwide programs is available at the following web pages:

Choosing a Consolidation Option for Schoolwide Programs
This page contains a chart showing the differences between the three ways you can consolidate funds in schoolwide programs.

Fiscal Issues Related to Operating a Schoolwide Program
This page describes various fiscal issues related to operating a schoolwide program, including accounting methodologies and specific fiscal requirements such as set-asides; supplement, not supplant; and time and effort.

General Information about Schoolwide Programs
This page describes the general purpose, goals, and fundamental principles of Title I, Part A schoolwide programs.

Schoolwide Programs
This is the home page for Title I, Part A schoolwide programs, and provides general information about choosing to implement a schoolwide program, eligibility, and basic requirements.

Schoolwide Programs: Accounting for Expenditures, Part II
This is the second of three web pages that provide information about accounting for schoolwide program expenditures. This page provides examples of how to account for an actual schoolwide program expenditure by using fund code 282 in a general ledger.

Schoolwide Programs: Accounting for Expenditures, Part III
This is the third of three web pages that provide information about accounting for schoolwide program expenditures. This page provides examples of how to account for an actual schoolwide program expenditure by using fund code 282 in a general ledger.

Schoolwide Programs: Annual Evaluation Plan
This page provides detailed information about the required annual evaluation plan, including recommended steps to follow.

Schoolwide Programs: Campus Improvement Plan
This page provides detailed information about the required campus improvement plan, including the required accounting and program components.

Schoolwide Programs: Comprehensive Needs Assessment
This page provides detailed information about the required comprehensive needs assessment, including recommended steps to follow.

Schoolwide Programs: Funding and Accounting Decisions, Part I
This is the first in a series of web pages that provide the basic steps to follow to implement the funding and accounting components of a schoolwide program. This page covers documentation requirements and the supplemental funds test.

Schoolwide Programs: Funding and Accounting Decisions, Part II
This is the second in a series of web pages that provide the basic steps to follow to implement the funding and accounting components of a schoolwide program. This page covers allocating funds to a schoolwide program.

Schoolwide Programs: Funding and Accounting Decisions, Part III
This is the third in a series of web pages that provide the basic steps to follow to implement the funding and accounting components of a schoolwide program. This page covers following an accounting methodology, proportionality tables, and committing to a schoolwide program on a grant application.

Additional Guidance from USDE

This page summarizes the information and requirements given by the US Department of Education. The source documents are available at the links below:

Section 1114 of the Elementary and Secondary Education Act (ESEA)  

Designing Schoolwide Programs, Non-Regulatory Guidance, March 2006 (Word, 452 KB, outside source)

Title I, Part A Fiscal Issues, Non-Regulatory Guidance, February, 2008 (Word, 995 KB, outside source)

Federal Register, July 2, 2004 (Volume 69, Number 127)

Contact Information

For more information about Title I, Part A schoolwide programs, please contact Anita Villarreal in the Division of Federal and State Education Policy at nclb@tea.texas.gov.

For more information about the TEA federal flexibility initiative, please contact Terry Reyes in the Office for Grants and Federal Fiscal Compliance at terry.reyes@tea.texas.gov.