Schoolwide Programs: Accounting for Expenditures, Part II

This is the second 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.

Accounting for An Actual Expenditure

The following accounting procedures describe how your LEA may account for an actual expenditure made on a Title I, Part A schoolwide campus. Each step is based upon the example campus used throughout these web pages (Hexam Elementary School in Rokesmith ISD) and a $1,000 expenditure.

For reference, this table shows the campus's consolidated funds and the proportions contributed to the schoolwide pool by funding source. The table also shows the usual fund codes associated with the consolidated programs, as well as fund code 282.

Hexam Elementary School
Consolidated Funds

Funding Source

Amount Contributed to Pool

Percent of Total

Usual Fund Codes

Schoolwide Fund Code

Title I, Part A

$1,000,000

63%

211

282

Title II, Part A

$500,000

31%

255

Title III, Part A

$100,000

6%

263

Total

$1,600,000

100%

 

 

 

Step 1: Encumbering the Amounts Contributed by Each Funding Source

Using the proportionality table for each Title I, Part A schoolwide campus, the district's business manager encumbers the amounts contributed by each funding source to the schoolwide pool for each campus. Encumbering funds in this way creates a "holding account" for the schoolwide consolidation, which will be cleared at the end of each grant year. The following table shows the portion of the district's general ledger that shows the funds consolidated (identified with the usual fund code) at Hexam Elementary School (identified by organization code 101). To simplify the example, the campus is budgeting each encumbrance into only three object codes.

Rokesmith ISD General Ledger

Description

Account Number

Debit

Credit

Reserve for Encumbrances

211-00-4310

 

$1,000,000.00

Encumbrance Title I, Part A (payroll)

211-11-6119-00-101-6-30

$700,000.00

 

Encumbrance Title I, Part A (supplies)

211-11-6399-00-101-6-30

$200,000.00

 

Encumbrance Title I, Part A (other operating expenses)

211-11-6499-00-101-6-30

$100,000.00

 

Reserve for Encumbrances

255-00-4310

 

$500,000.00

Encumbrance Title II, Part A (payroll)

255-11-6119-00-101-6-30

$300,000.00

 

Encumbrance Title II, Part A (supplies)

255-11-6399-00-101-6-30

$150,000.00

 

Encumbrance Title II, Part A (other operating expenses)

255-11-6499-00-101-6-30

$50,000.00

 

Reserve for Encumbrances

263-00-4310

 

$100,000.00

Encumbrance Title III, Part A (payroll)

263-11-6119-00-101-6-30

$70,000.00

 

Encumbrance Title III, Part A (supplies)

263-11-6399-00-101-6-30

$20,000.00

 

Encumbrance Title III, Part A (other operating expenses)

263-11-6499-00-101-6-30

$10,000.00

 

 

Step 2: Appropriating Funds Using Fund Code 282

For each schoolwide campus, the business manager uses fund code 282 to appropriate funds for the campus's entire consolidated schoolwide budget. The appropriation does not reflect actual revenue. Funds are "placed" in fund code 282 just to reflect the consolidation. The example below shows the total appropriation for 6399 accounts only.

Hexam Elementary School General Ledger

Description

Account Number

Debit

Credit

Schoolwide Program Appropriation

282-11-6399-00-101-6-30

 

$370,000.00

Schoolwide Program Fund Balance 3600

282-00-3600

$370,000.00

 

 

Step 3: Entering the Expenditure in 282

As the campus spends funds from the schoolwide pool, the business manager enters each expenditure in the 282 account. For the $1,000 expenditure, the entry is as follows:

Hexam Elementary School General Ledger

Description

Account Number

Debit

Credit

Cash

282-00-1111

 

$1,000.00

Supplies for Campus 101

282-11-6399-00-101-6-30

$1,000.00

 

 

Step 4: Moving the Expenditure to the Appropriate Fund

The business manager then moves the expenditure to the appropriate fund using a journal voucher entry. The amounts moved to each fund are calculated according to the proportionality table (63 percent of $1,000 from 211, 31 percent from 255, and 6 percent from 263).

Rokesmith ISD General Ledger

Description

Account Number

Debit

Credit

Cash

282-00-1111

$1,000.00

 

Supplies for Campus 101

282-11-6399-00-101-6-30

 

$1,000.00

Cash

211-00-1111

 

$630.00

Supplies, Title I, Part A

211-11-6399-00-101-6-30

$630.00

 

Cash

255-00-1111

 

$310.00

Supplies, Title II, Part A

255-11-6399-00-101-6-30

$310.00

 

Cash

263-00-1111

 

$60.00

Supplies, Title III, Part A

263-11-6399-00-101-6-30

$60.00

 

 

The next steps for accounting for an actual expenditure in a schoolwide program are given in Part III of this web page.

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 I
This is the first of three web pages that provide information about accounting for schoolwide program expenditures. This page describes fund code 282.

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.