Thursday, May 06, 2004
ED POLITICS SERIES: THE POWER OF PUBLISHING
If it’s true that school spending is out of control, there’s only one reason: school officials are out of the control of the politicians that we, the people, put in place to control them.
How did school officials slip out of political control? Because we let the pursestrings slip out of our hands.
The average taxpayer and parent knows next to nothing about how much money is flowing into and out of schools . . . apparently because that’s the way school officials want things to be.
Ignorance is bliss . . . if you’re the one who wants carte blanche on the public’s pocketbook.
So a political counter-move that makes a lot of sense is for parents and taxpayers to publish financial information about public education in a format that most voters can easily grasp. Then it’ll be easier for voters to act upon that information at the ballot box.
A place to start is the sources of funds. People moan and groan about property taxes, but look how many other sources of income stream there are pouring into our schools.
Here’s a list of the sources of receipts in list form from the website of the Nebraska State Department of Education. Circulate this as much as you can. Next time the claim is made in your district that you just HAVE to increase property taxes to keep your schools afloat, whip out this list . . . and hold their well-funded feet to the fire.
CHART OF ACCOUNTS FOR RECEIPTS
1000 LOCAL RECEIPTS
1110 LOCAL PROPERTY TAXES - Revenue derived from the local school district tax levy and all other local taxes which accrue to the school district, including revenue from in-lieu-of taxes paid by public power and irrigation districts; any school revenue originating from local taxation.
1115 CARLINE TAXES - Personal property taxes assessed on private rail cars which are collected by the state and distributed to political subdivisions based on railroad taxes levied.
1120 PUBLIC POWER DISTRICT SALES TAX - The school district's share of the 5% tax on the gross revenue of Public Power Districts derived from the retail sales of electricity in cities and villages (Do not include the in-lieu-of tax paid by public power districts; these should be included in account code 1110).
1125 MOTOR VEHICLE TAXES - Revenue derived from motor vehicle taxes collected by the county and distributed based on the relation of the district's levy to the total levy in the county.
1210 TUITION RECEIVED FROM OTHER DISTRICTS (REGULAR EDUCATION) -Tuition received from other school districts, usually under contract.
1220 TUITION RECEIVED FROM INDIVIDUALS (REGULAR EDUCATION) - Tuition received from non-resident patrons for school privileges extended to their children.
1230 TUITION RECEIVED FROM OTHER DISTRICTS (SPECIAL EDUCATION) -Tuition received from other school districts for providing Special Education programs.
1240 TUITION RECEIVED FROM INDIVIDUALS (SPECIAL EDUCATION) - Tuition received from an individual for providing Special Education programs.
1250 SUMMER SCHOOL TUITION AND FEES - Tuition and fees received from all sources, other than those collected from or on behalf of students, for providing instruction during summer break or, for year-round schools, during the break between terms, including Driver Education.
1260 ADULT EDUCATION TUITION AND FEES - Tuition and fees received from all sources for providing instruction to adults, including, but not limited to, GED classes.
1270 PRESCHOOL TUITION AND FEES - Tuition and fees received from all sources for providing instruction to pre-kindergarten children.
1310 TRANSPORTATION RECEIVED FROM OTHER DISTRICTS (REGULAR EDUCATION) - Transportation paid by other school districts for transporting regular education students.
1320 TRANSPORTATION RECEIVED FROM INDIVIDUALS (REGULAR EDUCATION) - Transportation paid by non-resident patrons for transportation service given to their regular education children.
1330 TRANSPORTATION RECEIVED FROM OTHER DISTRICTS (SPECIAL EDUCATION) -Transportation paid by other school districts for transporting special education students.
1340 TRANSPORTATION RECEIVED FROM INDIVIDUALS (SPECIAL EDUCATION) -Transportation paid by non-resident patrons for transportation service given to their special education children.
14XX INTEREST ON INVESTMENTS
1410 INTEREST - Interest on the school district's monetary accounts, including, but not limited to, Certificates of Deposit and savings accounts.
16XX FINES AND LICENSES
1610 LOCAL LICENSE FEES - License fees for the retail sale of tobacco, beer, liquor, etc. paid to the city or village clerk. The fees received are deposited to the school fund of the school district lying wholly or partially within the corporate limits of such city or village. (Record county license money under account code 2110.)
1620 POLICE COURT FINES - Fines assessed for violations of city or village ordinances. (Although there is still a distinction between city and county ordinances, the Municipal and Police Courts have been merged with the County Courts.) (Record county fine money under account code 2110.)
17XX RECEIPTS IN OTHER FUNDS
1710 ACTIVITIES RECEIPTS - Receipts, other than student fees, from quasi-independent student organizations, inter-school athletics, and other self-supporting or partially self-supporting school activities. This function should only be used in accounting for the Activities Fund.
1720 SALE OF LUNCHES/MILK - Monies received from students and adults for all Nutrition Programs, including, but not limited to, breakfast, lunch and milk. This function should be used in accounting for the School Lunch Fund.
1741 EXTRACURRICULAR ACTIVITY FEES - Fees collected from or on behalf of students for student activities or organizations which are supervised or administered by the school district, which do not count toward graduation or advancement between grades, and in which participation is not otherwise required. This function should only be used in accounting for the Student Fee Fund.
1742 POSTSECONDARY EDUCATION FEES - Fees collected from or on behalf of students to cover tuition and other fees associated with obtaining credit from a postsecondary educational institution. This function should only be used in accounting for the Student Fee Fund.
1743 SUMMER OR NIGHT SCHOOL FEES - Fees collected from or on behalf of students to allow students to attend school district courses offered during summer session or after the regular school day. This function should only be used in accounting for the Student Fee Fund.
18XX COMMUNITY SERVICE RECEIPTS
1810 COMMUNITY SERVICE ACTIVITIES - Revenue from all community service programs (i.e. day care, busing for preschoolers, community recreation programs, civic activities, and public libraries).
19XX OTHER LOCAL RECEIPTS
1910 RENTAL OF SCHOOL EQUIPMENT & FACILITIES - Revenue received from individuals, groups or organizations for the use of school equipment and facilities, including, but not limited to, gymnasiums and other athletic facilities. Include teacherage rent under this function.
1920 CONTRIBUTIONS AND DONATIONS - Revenue received from individuals, groups or organizations for general school purposes but not in payment of any goods or services.
1990 OTHER LOCAL RECEIPTS - Receipts from local sources not otherwise classified.
2000 COUNTY AND EDUCATIONAL SERVICE UNIT RECEIPTS
21XX COUNTY RECEIPTS
2110 COUNTY FINES AND LICENSE FEES - Fines assessed in County Court and fees from licenses issued by the county. Funds are placed in the county school fund for distribution to all school districts of the county based on the annual census of school-age children.
2130 OTHER COUNTY RECEIPTS - Receipts from county sources not otherwise classified.
22XX EDUCATIONAL SERVICE UNIT RECEIPTS
2210 EDUCATIONAL SERVICE UNIT RECEIPTS - Payments received from an Educational Service Unit for equipment, facilities, services, etc. (Do not record grant funds which flowed through the ESU to the school district; those should be recorded under the appropriate State or Federal Receipt function.)
3000 STATE RECEIPTS
3110 STATE AID - Funds collected by the state and distributed to local school districts under the provisions of the Tax Equity and Educational Opportunities Support Act (TEEOSA).
3120 SPECIAL EDUCATION PROGRAMS (SCHOOL AGE) - State reimbursement to school districts based on the actual costs associated with the education of special education students.
3125 SPECIAL EDUCATION TRANSPORTATION (SCHOOL AGE) - State reimbursement to school districts based on the actual costs associated with the transportation of special education students.
3130 HOMESTEAD EXEMPTION - Funds appropriated by the state and distributed to the county treasurer in-lieu-of property taxes and in turn allocated to school districts.
3135 PAYMENTS FOR HIGH ABILITY LEARNERS - Payments to school districts received for Learners of High Ability.
3145 ENROLLMENT OPTION PROGRAM (TRANSPORTATION) - Funds distributed to school districts for transportation provided to Enrollment Option students who are eligible for free lunch and who live more than four miles from the attendance center.
3150 STATE REIMBURSEMENT (OF NUTRITION PROGRAMS) - State reimbursement to school districts for services offered to children who qualify for free or reduced lunch programs. This function should be used in accounting for the School Lunch Fund.
3155 TEXTBOOK LOAN - Appropriations by the Legislature to pay for textbooks that are loaned to non-public schools.
3160 PAYMENTS RECEIVED FOR WARDS OF THE STATE OR COURT (REGULAR EDUCATION) - Payments to school districts for educating regular education wards of the court living in a group home, residential treatment centers, or psychiatric hospitals, that have been placed in a school district other than the school district in which he or she resided at the time he or she became a ward of the court.
3161 PAYMENTS RECEIVED FOR WARDS OF THE STATE OR COURT (SPECIAL EDUCATION) - Payments to school districts for educating special education wards of the court living in a group home, residential treatment centers, or psychiatric hospitals, that have been placed in a school district other than the district in which he or she resided at the time he or she became a ward of the court.
3165 BIRTH TO AGE 5 SPECIAL EDUCATION (STATE) - Payments to school districts from the state for educating special education children through age five.
3175 ADULT BASIC EDUCATION - Funds appropriated by the state to pay for volunteer coordination activities at school districts.
3180 PRO-RATE MOTOR VEHICLE - Payments made by the owners of a fleet of apportionable vehicles in-lieu-of registration. This money is distributed to county treasurers for redistribution to political subdivisions based on the relation of the subdivision's levy(ies) to the total levy in the county.
3185 STATE EARLY CHILDHOOD - Appropriation by the Legislature to provide early childhood services in the school district.
3200 STATE APPORTIONMENT - Money apportioned as each school district's share of the state's Temporary School Fund. This money is distributed based on the annual census of school-age children.
3300 IN-LIEU-OF SCHOOL LAND TAX - Portion of the state's Temporary School Fund received in-lieu-of property taxes on school or saline land located in a school district. The funds are distributed based on an appraised value of the School Land and the property tax levy(ies) of the school district. (2000-01 was the final year that In-Lieu-Of School Land Taxes were distributed to most school districts.)
35XX STATE CATEGORICAL PROGRAMS - Payments to school districts from the Education Innovation Fund (Excellence in Education), the School Technology Fund, the Quality Education Accountability Act, Teacher Mentor Grants, Distance Learning Network Completion Grants, Special Music Distance Education Projects and grants from NAEP. Individual grants should be further coded in order to separate them from other categorical grants. The expenditures for the particular grant should be coded under a matching expenditure function to facilitate a comparison of receipts and expenditures for each grant received.
3510 EDUCATION INNOVATION FUNDS
3511 MAJOR COMPETITIVE/MINI GRANTS
3512 QUALITY EDUCATION INITIATIVE PAYMENTS
3513 TEACHER MENTOR GRANTS
3514 DISTANCE LEARNING NETWORK COMPLETION GRANTS
3515 SPECIAL MUSIC DISTANCE EDUCATION PROJECT
3520 RULE 88 (School Technology Fund Program)
3530 NAEP (National Assessment of Educational Progress) GRANTS
3990 OTHER STATE RECEIPTS - Any receipt from a state appropriation not included in any other category.
4XXX FEDERAL RECEIPTS
4100 ESEA TITLE I, CARRY OVER FROM PREVIOUS FISCAL YEAR - Title I funds received in the current year from previous fiscal year funds. (See Table IV)
4200 ESEA TITLE I, CURRENT FISCAL YEAR - Title I funds received in the current year from current fiscal year funds. (See Table IV)
4300 ESEA INNOVATIVE EDUCATION PROGRAM STRATEGIES - Innovative Education Program Strategy funds received for Title V (See Table V) and Teacher and Principal Training and Recruitment.
4310 ESEA TITLE II, PART A - Teacher and Principal Training and Recruitment (new 2002/03)
4320 ESEA TITLE V - Innovative Programs
4400 IDEA TITLE VI-B , BIRTH TO AGE 5 SPECIAL EDUCATION - Title VI-B entitlement funds received for physical and/or occupational therapy special education programs to children through age five.
4401 IDEA TITLE VI-B PROGRAMS - Title VI-B funds received for special education programs for children through age five.
4402 IDEA TITLE VI-B TRANSPORTATION - Title VI-B funds received for special education transportation for children through age five.
4403 IDEA TITLE VI-B SPECIAL PROJECTS - Title VI-B funds received for special education special projects for children through age five.
4410 IDEA ENROLLMENT/POVERTY - Title VI-B funds received from special education for children through age twenty-one.
4450 MEDICAID IN PUBLIC SCHOOLS - Payments from Health and Human Services for special education physical, occupational or speech therapy services provided to verified special education and Medicaid-eligible children.
4455 MEDICAID ADMINISTRATIVE ACTIVITIES - Payments from Health and Human Services for administrative outreach and case management activities.
4500 TITLE 8 (IMPACT AID) - Funds received from the federal government when school district boundaries include federal land such as military installations or Indian reservations.
4600 JOHNSON-O'MALLEY - Funds received from the federal government for supplemental programs to meet the special educationally related needs of eligible Indian students.
4620 FLOOD CONTROL - Funds received from the federal government and distributed through the county for lands within the school district set aside for flood control purposes.
4640 FOREST RESERVE - Funds received from the federal government and distributed through the county for lands within the school district set aside as national forests.
4690 OTHER FEDERAL NON-CATEGORICAL RECEIPTS - All non-categorical funds received from federal sources not otherwise classified.
4700 FEDERAL VOCATIONAL & APPLIED TECHNOLOGY EDUCATION (CARL PERKINS) - Federal assistance to eligible recipients for improving educational programs and services leading to academic and occupational skill competencies needed to work in a technologically advanced society.
4750 SCHOOL TO WORK - Federal funds received through the Federal School To Work program for establishing programs which integrate school-based and work-based learning, vocational and academic education, and secondary and post-secondary education.
4800 FEDERAL REIMBURSEMENT (OF NUTRITION PROGRAMS) - Federal reimbursement to school districts for services offered to children who qualify for free or reduced lunch programs. This function should be used in accounting for the School Lunch Fund.
49XX OTHER FEDERAL RECEIPTS - Record the amount of federal funds received through the following federal programs according to the designated coding for each program:
4910 INDIAN EDUCATION
4920 CAREER EDUCATION
4925 ESEA TITLE III - LANGUAGE ACQUISITION (NCLB)
4930 FEDERAL ASBESTOS
4935 SCHOOL RENOVATION, IDEA & TECHNOLOGY
4940 HEAD START
4945 CHILD AND ADULT CARE FOOD PROGRAM
4950 ESEA TITLE I, SUBPART A OF PART B - READING FIRST
4955 ESEA TITLE II, PART A - DWIGHT D. EISENHOWER - MATH/SCIENCE
4960 ESEA TITLE IV - DRUG FREE SCHOOLS (NCLB)
4965 GOALS 2000 (Includes STAR Grants)
4970 STAR GRANTS (NCLB) (new 2002/03)
4975 INNOVATION IN EDUCATION PROGRAM (FRAMEWORKS)
4980 ADULT BASIC EDUCATION
4985 ESEA TITLE II, PART D - TECHNOLOGY (NCLB)
4990 OTHER FEDERAL CATEGORICAL RECEIPTS - Receipts from all other federal categorical sources not otherwise classified, including, but not limited to, Rural Education Achievement Program (REAP).
4995 CATEGORICAL GRANTS FROM CORPORATIONS & OTHER PRIVATE INTERESTS - Categorical grants received from corporations, foundations and other non-governmental sources.
5XXX NON-REVENUE RECEIPTS
5100 SALE OF BONDS - Bond issuances approved in accordance with law and secured by a levy on property. Receipts from the original bond issuance should be recorded in the Special Building Fund; receipts from a re-funding bond issuance should be recorded in the Bond Fund.
5110 QUALIFIED ZONE ACADEMY BONDS - Bond issuances approved in accordance with Rule 87 (92NAC87) Regulations Governing Qualified Zone Academy Bonds Allocation.
5150 TAX ANTICIPATION NOTES - Monies borrowed which will be repaid from future tax receipts.
5200 LONG TERM LOANS - Borrowed money secured through the issuance of promissory notes which will not be repaid during the current fiscal period.
5300 INSURANCE ADJUSTMENTS - Funds received as settlements to insurance claims.
5400 SALE OF PROPERTY - Receipts from the sale of useful equipment and other property.
5500 TRANSFERS FROM FUNDS (INCOMING) - Money received by the General Fund from other funds or by the Activities, School Lunch or Bond Fund from the General Fund.
5610 CASH BALANCE FROM MERGED/DISSOLVED SCHOOL DISTRICTS - Cash transferred from other school districts which are merging with or dissolving into the school district.
5650 CASH BALANCE FROM NONRESIDENT HIGH SCHOOL TUITION FUNDS - Funds belonging to the district remaining in the county non-resident high school tuition fund and transferred into the General Fund.
5690 OTHER NON-REVENUE RECEIPTS - All other non-revenue receipt items not otherwise classified, including refunds of overpayments (cash only). Whenever possible, refunds should be abated against outstanding bills or claims.
9000 NON-PROGRAM RECEIPTS - The receipts resulting from temporary intra-agency transactions such as cashing Certificates of Deposit. (See Non-Program Expenditures for offsetting entries). Note: If Non-Program Receipts exceed Non-Program Expenditures, the difference should be recorded as a receipt to the district. If Non-Program Expenditures exceed Non-Program Receipts, the difference should be recorded as an expenditure to the district.
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