Fund Code 282

Word Version

 June 25, 2015


SUBJECT:      Availability 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:

  • Use of fund code 282 is not required.
  • Fund 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.
  • Fund 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 Reynolds

Chief Deputy Commissioner