Schoolwide Programs: Funding and Accounting Decisions, Part II

This page is the second in a series that provides the basic steps that a local educational agency (LEA) may follow to implement the funding and accounting components of Title I, Part A schoolwide programs on its campuses. This page covers Steps 2, 3, and 4. The first page covers Step 1 and the third page covers Steps 5 and 6. 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 2: Establishing Total Annual Revenue for a Schoolwide Campus

Once your LEA has determined that it has passed the supplemental funds test in allocating state and local funds to its campuses, and has allocated all applicable grant funds to its campuses using allowable methods, each Title I, Part A schoolwide campus can determine its entire available revenue for the upcoming school year.

Please note that establishing the total available revenue for any campus can be an ongoing process, with constant adjustments to dollar amounts. Additional funds, such as re-allocation and carryover amounts, for example, can be added as they become available to the LEA.

LEAs with a total Title I, Part A allotment that exceeds $500,000 must set aside one percent of their total allotment of Title I, Part A funds for parental involvement activities. The examples below assume that

  • The LEA has already set aside the required Title I, Part A funds.
  • The LEA has allocated at least 95 percent of the set-aside funds to its Title I, Part A campuses.
  • The campus's set-aside amount is included in the Title I, Part A amount shown in the table below.

More information about set-aside funds is available on another TEA web page.

The example below depicts a campus's total available revenue. While not strictly required, your campus should maintain in its documentation a similar table of its available revenue for a school year as a best practice.

Step 2, Example 1

Hexam Elementary School
Total Revenue for 2015–2016 School Year

Funding Source

Amount

State and local funds

$953,300

Title I, Part A

$1,000,000

Title I, Part C

$20,000

Title II, Part A

$500,000

Title III, Part A

$100,000

Title IV, Part B—21st Century

$16,700

IDEA-B

$10,000

Total revenue available

$2,600,000

 

Step 3: Choosing a Consolidation Option

Once a campus determines its entire available revenue, it can work with its LEA to determine which eligible funding sources it will consolidate to support the operation of its Title I, Part A schoolwide program. The hallmark of a Title I, Part A schoolwide program is the consolidation of funds into a schoolwide pool that can be used for one purpose, which is to upgrade the entire educational program of the schoolwide campus, without regard to the programmatic identity of those funds.

Your campus must select one of the following consolidations options:

  1. Full consolidation. This option involves pooling some or all of your campus's federal funds with some or all of your campus's eligible state and local funds, and provides the most flexibility in terms of operating programs. The regulations given in the Education Department General Administrative Regulations (EDGAR) do not apply to the administration of federal grant funds in this consolidation option. Campuses that select this option, however, must still follow all applicable state regulations, including reporting requirements and the rules of accounting given in TEA's Financial Accountability System Resource Guide (FASRG).
  2. Federal consolidation. This option involves pooling some or all of your campus's federal funds, but does not involve state or local funds.
  3. Title I, Part A. This option does not pool any funds, but allows your campus to use its Title I, Part A allocation on a schoolwide basis. This option provides the least flexibility in terms of operating programs.

The web page Choosing a Consolidation Option for Schoolwide Programs is designed to help you decide which consolidation option would be best for your campus. The page includes a detailed chart that compares specific requirements under each option. The examples in this series of web pages are based upon the federal consolidation option.

Not all funds are eligible to be consolidated. TEA has published information about which funds are eligible for consolidation in a Title I, Part A schoolwide program.

Step 4: Allocating Funds to a Schoolwide Program

Once your campus understands its entire available revenue, and has selected a consolidation option, you can determine how much money from each eligible funding source you will consolidate to support the operation of your Title I, Part A schoolwide program. Your campus makes this determination based upon the educational needs identified in your comprehensive needs assessment.Your campus must identify in its campus improvement plan (CIP) the specific funding sources and the amounts from each that it will consolidate into a schoolwide pool.

Your campus must also identify in its CIP the funding sources and the amounts from each that your campus will coordinate to support the schoolwide program. Coordinated funds are those that are not eligible for consolidation, or that you choose not to consolidate. Please note that the coordinated funds do not lose their programmatic identity, so your campus must still meet all applicable fiscal and programmatic requirements for coordinated funds. Your campus must also account for these funds separately from the schoolwide pool.

The examples below show the amounts to be consolidated and the amounts to be coordinated on a Title I, Part A schoolwide campus. The campus has selected the federal only consolidation option. The Title I, Part A amount to be consolidated includes the amount set aside for parental involvement activities.

You must include similar tables in your CIP to show the amounts your campus will consolidate and coordinate.

Step 4, Example 1

Hexam Elementary School
Schoolwide Program Consolidated Funds

Funding Source

Amount Contributed to Pool

Title I, Part A

$1,000,000

Title II, Part A

$500,000

Title III, Part A

$100,000

Total

$1,600,000

 

Hexam Elementary School
Schoolwide Program Coordinated Funds

Funding Source

Amount Used to Support Schoolwide Program

State and local funds

$953,300

Title I, Part C

$20,000

Title IV, Part B—21st Century

$16,700

IDEA-B

$10,000

Total

$1,000,000

 

Please go to the web page Schoolwide Programs: Funding and Accounting Decisions, Part III, for Steps 5 and 6 in this process.

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: 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 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.