Expenditure data is provided by school districts and other LEAs using the WUFAR accounting system.
The function specifies the purpose or "why" of an expenditure:
- 100000-series functions specify instructional costs;
- 200000-series functions specify non-instructional support costs; and
- 400000-series functions specify expenditures between programs or agencies. Certain expenditures with these functions are duplicative, which should be taken into account when analyzing expenditure data:
- An expenditure recorded with a 300-series object specifies payment to another LEA (382 Payment to District, 383 Payment to CCDEB or 386 Payment to CESA) and will be duplicated by the agency providing services.
- An expenditure recorded with an 800-series object specifies a transfer to another of the LEA's funds, which will be duplicated in that fund as a revenue. In Fund 27 this is nearly always a transfer to Fund 10 (the General Fund) for indirect cost recovery of a federal grant or, in rare cases, an operating transfer.
The object specifies the nature or "what" of an expenditure.
The project specifies the funding source or "how" of an expenditure. Currently, only Fund 27 expenditure data reported on the PI-1505-SE Special Education Annual Report includes project codes:
- 011 Local Aid-Eligible: Paid with the LEA's own funds and eligible for Special Ed and SAP Aid.
- 019 Local Non-Eligible: Paid with the LEA's own funds but not eligible for aid.
- 340 Direct IDEA Grant: Funded with an IDEA flow-through, preschool or discretionary grant awarded to the LEA.
- 317 District IDEA Transit: Funded with another school district's IDEA funds.
- 517 CESA/CCDEB IDEA Transit: Funded with a CESA or CCDEB's IDEA funds. Used primarily with IDEA discretionary grants awarded to CESAs for district programming and development.
Package Program Costs
- Used when a CESA or CCDEB organizes a "package program" where individual staff from participating districts are managed as a whole. The CESA or CCDEB receives the aid on their costs and is responsible for distributing it to participating districts.
- 091 CESA Package Program
- 092 CCDEB Package Program
State Grant-Funded Costs
- 599 Direct State Grant: Funded with a state grant awarded to the LEA. Also includes "miscellaneous" federal grant expenditures in some reporting years.
- 315 District State Transit: Funded with another school district's state grant funds.
- 515 CESA/CCDEB State Transit: Funded with a CESA or CCDEB's state grant funds.
Title I-Funded Costs
- Certain Title I programs fund an extension of the school year, which may include special education programming. The project code specifies the type of grant.
- 141 Title I-A Grant
- 151 Title I SIG
- 836 SIG Priority
To view data for an individual LEA, select it from the dropdown menu.