Schoolwide Programs: Accounting for Expenditures, Part III

This is the third 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.

Step 5: Using a Journal Voucher Entry to Reduce the Appropriation

The business manager uses journal voucher entries to enter expenditures and reduce the amount of the schoolwide pool on that campus. The following table shows the entry for a $1,000 expenditure.

Hexam Elementary School General Ledger

Description

Account Number

Debit

Credit

Schoolwide Program Appropriation

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

$1,000.00

 

Schoolwide Program Fund Balance

282-00-3600

 

$1,000.00

 

This allows campus administrators to see a balance of the schoolwide funds that are still available under any object code, as shown in the table below. As a best practice, the business manager should enter the journal voucher entries frequently (weekly or monthly) so that the campus administrators can see an accurate balance of the total schoolwide funds still available.

Hexam Elementary School General Ledger

Description

Account Number

Debit

Credit

Schoolwide Program Appropriation

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

 

$369,000.00

Schoolwide Program Fund Balance 3600

282-00-3600

$369,000.00

 

 

Step 6: Drawing Down Funds

The business manager draws down the $1,000 expenditure in TEA's ER system by using the campus's proportionality table to calculate the amounts to draw down from each funding source. The funds are drawn down from code 8911, as shown below. More information about budgeting funds using 8911, Operating Transfers Out code, is available online.

Drawdown of $1,000

Funding Source

Fund Code

Object Code

Amount

Percentage

Title I, Part A

211

8911

$630

63%

Title II, Part A

255

$310

31%

Title III, Part A

263

$60

6%

Total

$1,000

100%

 

Step 7: Reducing the Encumbered Funds

The last step for the business manager is to enter the expenditure amount from each encumbered amount under each funding source (using fund codes 211, 255, and 263). This reduces each encumbered amount by the amount of the expenditure.

The amount for each entry is the same as the amount drawn down from each funding source through the ER system.

Rokesmith ISD General Ledger

Description

Account Number

Debit

Credit

Reserve for Encumbrances

211-00-4310

$630.00

 

Encumbrance Title I, Part A (supplies) (63%)

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

 

$630.00

Reserve for Encumbrances

255-00-4310

$310.00

 

Encumbrance Title II, Part A (supplies) (31%)

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

 

$310.00

Reserve for Encumbrances

263-00-4310

$60.00

 

Encumbrance Title III, Part A (supplies) (6%)

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

 

$60.00

 

Step 8: Reversing the Balance (End of Grant Year)

At the end of the grant year, the business manager reverses the balance of the encumbered amounts in the schoolwide pool to cancel any unspent amounts. In the example below, fund 211 has $50,000 left unspent, fund 255 has $10,000 left unspent, and fund 263 has $500 left unspent.

Rokesmith ISD General Ledger

Description

Account Number

Debit

Credit

Reserve for Encumbrances

211-00-4310

$50,000.00

 

Encumbrance Title I, Part A (payroll)

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

 

$30,000.00

Encumbrance Title I, Part A (supplies)

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

 

$10,000.00

Encumbrance Title I, Part A (other operating expenses)

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

 

$10,000.00

Reserve for Encumbrances

255-00-4310

$10,000.00

 

Encumbrance Title II, Part A (payroll)

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

 

$4,000.00

Encumbrance Title II, Part A (supplies)

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

 

$3,000.00

Encumbrance Title II, Part A (other operating expenses)

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

 

$3,000.00

Reserve for Encumbrances

263-00-4310

$500.00

 

Encumbrance Title III, Part A (payroll)

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

 

$300.00

Encumbrance Title III, Part A (supplies)

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

 

$100.00

Encumbrance Title III, Part A (other operating expenses)

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

 

$100.00

 

End of the Grant Year

If your LEA follows the accounting procedures described above, your business manager should make sure of the following at the end of the grant year:

  • That the remaining balance in all campus 282 accounts is zero, with no expenditures remaining that have not been removed using a journal voucher entry.
  • That any funds left unspent from the schoolwide pool are only reflected in the appropriate accounts for fund 211, 255, and 263 (and not in the amount encumbered from these funds for the schoolwide pool).

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 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: 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.