Section 110.TABLE D Definitions of Expenditure Dimensions

"Fiscal Year"

Fiscal year denotes a twelve-month period of time to which the annual budget applies and at the end of which an LEA determines its financial position and the results of its operations. The terminal digit of the applicable year designates the code.

"Code"	"Descriptor"
8	FY 1987-1988
9	FY 1988-1989
0	FY 1989-1990
1	FY 1990-1991
2	FY 1991-1992
3	FY 1992-1993
4	FY 1993-1994
5	FY 1994-1995
6	FY 1995-1996
7	FY 1996-1997

"Funds"

Funds are independent fiscal and accounting entities requiring their own set of accounts and records. Each fund relates to a specific activity or objective.

Complete explanations for each of the following funds have already been listed in Table A of this Part:

10	–	Educational Fund
20	–	Operations and Maintenance Fund
30	–	Bond and Interest Fund
40	–	Transportation Fund
50	–	Municipal Retirement/Social Security Fund
60	–	Site and Construction and Capital Improvements Fund
70	–	Working Cash Fund
80	–	Rent Fund
90	–	Fire Prevention and Safety Fund
98	–	General Fixed Assets Account Group
99	–	General Long-Term Debt Account Group

"Source of Funds"

This dimension describes expenditures in terms of various sources of revenue. It provides the capability of exercising budgetary control and the preparation of reports of categorical programs. The Source of Funds code allows for the gathering of total expenditures for a particular revenue. The following Source of Funds codes have been designated to represent various revenues; however, additional category codes can be added by LEAs, if needed:

00	Non-Categorical/Unrestricted
01	Tort Immunity
02	Site and Construction
03	Capital Improvements
04	Community College Tuition
05	Area Vocational Education Construction
06	Summer School
08	Special Education Levy
10	Driver Education
11	Prekindergarten Programs for At-Risk Students
12	Special Education
13	Special Education – Transportation
14	Bilingual
15	Reading Improvement Program
16	Educational Service Center Operations
17	Administrators' Academy
18	Staff Development
19	Learner Outcomes/Objectives
20	Vocational Education – Regular Formula Reimbursement (State)
21	Vocational Education – Grants and Contracts (State)
22	Vocational Education – Transportation
23	Technical Preparation Education (State)
24	Department of Rehabilitation Services
25	Gifted Education
26	Special Education –Extraordinary
27	Adult Education –General
28	Special Education –Private Facility
29	Adult Basic Education – Sec. 10-22.20 of the School Code
30	ESEA Chapter 1 – Educationally Deprived
31	ESEA Chapter 1 – Handicapped (P.L. 89-313)
32	ESEA Chapter 1 –Migrant
33	ESEA Chapter 1 –Neglected and Delinquent
34	Special Education –Orphanage
35	Special Education –Personnel
36	ESEA Chapter 1– Even Start
37	Facility Leasing Levy
38	Municipal Retirement Levy
39	Social Security/Medicare Only Levy
40	Temporary Relocation Levy
45	IDEA –VI-C – Deaf/Blind
46	IDEA –Part B –Preschool Grant
47	IDEA –Part B – Room and Board Reimbursement
48	IDEA –Part B – Discretionary Programs
49	IDEA – Part B – Flow-Through
50	ESEA, Title VII – Bilingual
60	ESEA –Chapter 2, Block Grant
65	Capital Development Board
70	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title II, Part A – State Leadership
71	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title II, Part B –Single Parents
72	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title II, Part B – Sex Equity
73	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title II, Part C – Secondary
74	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title III, Part B – Consumer and Homemaking
75	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title III, Part E – Technical Preparation
76	Carl D. Perkins Vocational and Applied Technology Act of 1990, P.L. 101-392, Title III, Part F – Facilities and Equipment
77	Emergency School Assistance Program (Federal)
79	Community Action Program – O.E.O. (20 U.S.C. 3961 et seq.)
80	Head Start
81	P.L. 81-815 – Construction
84	School Lunch Program
85	School Lunch Program – Nonfood Assistance (Equipment)
86	School Lunch Program – Nutrition Education/Training Act
87	ESEA, Title II, Dwight D. Eisenhower Mathematics and Science Education Act
88	Education for Economic Security Act (EESA), P.L. 98-377, Title VI – Excellence in Education (20 U.S.C. 4031 et seq.)
89	Emergency Immigrant Education Assistance, P.L. 98-151
93	Transition Programs for Refugee Children
94	JTPRA (Job Training and Partnership Reform Act)

"Instructional Organization"

The general types of schools or other organizational entities providing instruction are included in this dimension. An instructional organization is coded by a single digit.

It is recognized that the instructional organization suggested here may not coincide with that being used in all LEAs, but it does provide basic subdivisions for any organizational structure.

Wherever it does not comply exactly, being in more detail or less, school officials can combine subdivisions or omit some as applicable. Comparability is improved by using the same structure for reporting purposes throughout the nation. In the following definitions, "grade span" can be changed to "age span" when structuring a nongraded school or local educational agency.

"Code"	"Descriptor"
0	"Districtwide"
1	"Elementary School" A school composed of any span of grades not above grade eight, including kindergarten.
2	"Middle or Junior High School" A separately organized and administered school, usually beginning with grades 6 or 7 or their equivalent and including at least two grades or years. Most middle/junior high schools consist of two or three grades spanning the years between an elementary and high school, as in a 4-4-4 plan, a 6-2-4 plan, or 6-3-3 plan.
3	"High School/Secondary" A school comprising any span of grades beginning with the next grade following an elementary or middle/junior high school and ending with or below grade 12. This includes three-year and four-year vocational and technical high schools separately organized under the direction and management of an administrator for the primary purpose of offering education and training in one or more semi-skilled, skilled, or technical occupations.
4	"Adult/Continuing Education School" A school for adults and out-of-school youth. This includes adult basic schools, advanced adult schools, and occupational schools.
5	"Pre-school" A program organized to provide educational experiences for children during the year or years preceding kindergarten and which is part of an elementary school program under the direction of a qualified teacher.
9	"Other" A school which does not fit into one of the above descriptions.

"Operational Unit"

The term Operational Unit is used to denote the location of education activities for organizational purposes. It is the site of a physical plant which houses an organizational unit. These units correspond to individual schools, in most cases, and can be used to designate school cost centers. Budgets and expenditures may be made for each school or operational unit. Such units are locations of specific schools, of transportation, of administration, of warehouses, etc. Following are examples of Operational Units and codes:

"Code"	"Descriptor"
01	Adams Elementary School
02	King Middle School
03	Santa Maria High School
04	Lincoln Vocational-Technical School
05	Davis Junior College
06	Central Administrative Office
07	Main Warehouse
08	Main Bus Garage

"Functions"

Function means the action or purpose for which a person or thing is used or exists. Function includes the activities or actions which are performed to accomplish the objectives of the enterprise. The activities of a local school system are classified into six broad areas or functions; Instruction, Support Services, Community Services, Non-Programmed Charges, Debt Service, and Provisions for Contingencies. Within these functions, the phrase "Service Area Direction" means the activities associated with directing and managing a specified service area.

"Code"				"Descriptor"
1000				"Instruction" Instruction includes the teaching of pupils, or the interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in another location such as in a home or hospital, and other learning situations such as those involving cocurricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or assistants of any type that assist in the instructional process.
	1100			"Regular Programs" Instructional activities designed primarily for pupils (in elementary, middle/junior high, or high schools) who do not require special programs such as those designed for gifted, vocational, limited English proficient, and handicapped students
		1110		"Elementary"
		1120		"Middle/Junior High"
		1130		"High School"
	1200			"Special Education Programs" Special instruction and resource programs required by a student due to his/her disability; includes special services, special materials, and special equipment required by the students as authorized in Article 14 of the School Code.
		1201		"Severe/Profound Mentally Handicapped (S/PMH)"
		1202		"Trainable Mentally Handicapped (TMH)"
		1203		"Educable Mentally Handicapped (EMH)"
		1204		"Physically Handicapped (PH)"
		1205		"Learning Disabled (LD)"
		1206		"Visually Impaired (VI)"
		1207		"Hard of Hearing (HH)"
		1208		"Deaf (D)"
		1209		"Deaf and Blind (DB)"
		1210		"Speech and Language Impaired (SLI)"
		1211		"Educationally Handicapped (EH)"
		1212		"Behavior Disordered (BD)"
		1213		"Other Health Impairment (OHI)"
		1214		"Early Childhood (EC)"
		1215		"Infant/Toddler (I/T)"
		1216		"Autistic"
		1217		"Traumatic Brain Injury (TBI)"
		1220		"Cross-Categorical (CC)"
	1250			"Educationally Deprived/Remedial Programs" Supplementary programs to increase the educational opportunities of eligible children, such as ESEA Chapter 1, children. Programs are usually in areas of basic instruction such as reading and/or mathematics.
	1300			"Adult/Continuing Education Programs" Learning experiences designed to develop knowledge and skills to meet immediate and long-range educational objectives for adults who have completed or interrupted their formal schooling. Programs include activities to foster the development of fundamental tools of learning, to prepare for a postsecondary career, to prepare for postsecondary education programs, to upgrade occupational competencies, to prepare for a new or different career, to develop skills and appreciation for special interests, or to enrich the aesthetic qualities of a student's life.
		1310		"Adult Education"
		1320		"Advanced Adult Education"
		1330		"Occupational"
		1340		"Upgrading in Current Occupation"
		1350		"Retraining for New Occupation"
		1360		"Special Interest"
		1370		"Life Enrichment"
		1390		"Other Adult/Continuing Education"
	1400			"Vocational Programs" Instruction provided to develop the knowledge, skills and attitudes needed for employment in an occupational area. This includes all programs approved in the local district's plan for vocational education.
			1401	"Agricultural Occupations" Instruction for the purposes of enabling students to have the background, knowledge and skills necessary for entry into a wide range of occupations in agricultural production, agricultural supplies and services, agricultural mechanics, agricultural products, and ornamental horticulture.
			1403	"Renewable Natural Resources" Instruction for the purpose of preparing students for entry level employment in the areas of conservation, fishing and fisheries, forestry, and wildlife management.
			1404	"Environmental Design" Instructional programs that describe methods to create, adapt, alter, preserve, and control mankind's physical and social surroundings.
			1406	"Business and Management" Instruction for the purpose of preparing students to perform activities, including: buying, selling, appraising, renting, managing and leasing of real property for managerial functions, and ownership principles involved in operating a small business.
			1407	"Business and Office" Instruction to prepare individuals for planning, organizing, directing and controlling business office systems and procedures. Includes instruction in preparing, transcribing, systematizing, and preserving written communications and records; preparing and analyzing financial records; collecting accounts and receiving and disbursing money; gathering, processing and distributing information and mail; operating office machines and electronic data processing equipment accounting for inventories; and operating telephones and switchboards.
			1408	"Marketing and Distribution" Instruction to prepare students for occupations in marketing, sales, distribution, merchandising and management of the provision of industrial and consumer goods or services. These instructional programs prepare individuals to perform marketing functions, such as selling, buying, pricing, promoting, financing, transporting, storing, market research, and marketing management.
			1409	"Communications" Instruction to prepare individuals for the creation, execution, transmission and evaluation of commercial messages designed to promote the sale of products and services.
			1410	"Communication Technologies" Instructional programs that prepare individuals to assist communication professionals and skilled communication workers. Programs stress specialized, practical, knowledge related to the mechanical, scientific, or technical aspects of communications.
			1412	"Consumer, Personal, and Miscellaneous Services" Instructional programs that prepare individuals to provide a variety of services to individual consumers a swell as to organizations such as businesses and industries.
			1415	"Engineering and Engineering-Related Technologies" Instructional programs that prepare individuals to support and assist engineers and other professionals in the field of engineering. Programs stress specialized, practical, knowledge related to the mathematical, scientific, or technical aspects of engineering and its related sciences.
			1417	"Health Occupations" (e.g., L.P.N., dental technician) Instruction to provide students with the health occupations knowledge, skills and attitudes necessary for meaningful employment and/or to pursue further health occupations education.
			1420	"Occupation of Homemaking" Instruction to help students acquire the knowledge, skills, attitudes and behaviors necessary for making satisfying personal, family and workplace decisions concerning food, clothing, shelter, parenting, child rearing, interpersonal relationships and resource management.
			1421	"Home Economics Occupations" Instruction to help students acquire the competence needed to secure employment and/or prepare for advancement in occupations utilizing home economics knowledge and skills, such as food production, child care and guidance, and fashion/fabric coordination.
			1443	"Protective Services" Instructional programs that describe the principles and procedures for providing police, fire, and other safety services, and for managing penal institutions.
			1446	"Construction Trades" Instructional programs that prepare individuals to erect, install, maintain and repair buildings, highways, airports and other structures using a variety of materials. Includes instruction in cost estimating, in the use of tools, and in following technical specifications and blueprints.
			1447	"Mechanics and Repairers" Instructional programs that prepare individuals in the adjustment, maintenance, part replacement, and repair of tools, equipment, and machines.
			1448	"Precision Production" Instructional programs that prepare individuals to produce precision goods and materials by hand or machine; includes instruction in interpreting detailed plans and specifications.
			1449	"Transportation, Aviation and Material Moving" Instructional programs that prepare individuals to operate and control equipment used to transport people or materials.
			1459	"Special Programs" Vocational Education programs entitled: Cooperative Training, Interrelated Cooperative Education, and Experienced-Based Education.
	1500			"Interscholastic Programs" Cocurricular activities which supplement the regular instructional program, such as athletics, band, chorus, and speech.
	1600			"Summer School Programs" Instructional activities that are not embraced within the regular school term.
	1650			"Gifted Programs" Special learning experiences for pupils identified as being gifted or talented as defined in 23 Ill. Adm. Code 227.10 (Gifted Education).
	1800			"Bilingual Programs" Special learning experiences for pupils receiving services pursuant to the provisions of 23 Ill. Adm. Code 228 (Transitional Bilingual Education).
	1900			"Truants" Alternative and Optional Programs" Modified instructional programs provided to students pursuant to the provisions of 23 Ill. Adm. Code 205 (Truants' Alternative and Optional Education Programs).
2000				"Support Services" Services which provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. Support Services are adjuncts to the fulfillment of the objectives of instruction.
	2100			"Support Services – Pupils" Those activities which are designed to assess and improve the well-being of pupils and to supplement the teaching process.
		2110		"Attendance and Social Work Services" Activities for the improvement of pupils' attendance at school and the performance of school social work activities dealing with the problems of pupils which involve the home, school, and community.
			2111	"Service Area Direction"
			2112	"Attendance Services" Activities such as prompt identification of patterns of nonattendance, early action on these problems, and enforcement of compulsory attendance laws.
			2113	"Social Work Services" Activities such as investigating, diagnosing, and attempting to resolve pupil problems arising out of the home, school, or community.
			2114	"Pupil Accounting Services" Those activities of acquiring and maintaining records of school attendance, location of home, and other pupil data.
			2119	"Other Attendance and Social Work Services" Attendance and Social Work Services other than those described above.
		2120		"Guidance Services" The activities of counseling with pupils and parents, providing consultation with other staff members on learning problems, evaluating the abilities of pupils, assisting pupils to make their own educational and career plans and choices, assisting pupils in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs for pupils.
			2121	"Service Area Direction"
			2122	"Counseling Services" Activities in which counselors help pupils to understand their educational, personal, and occupational strengths and limitations; to relate their abilities, emotions and aptitudes to educational and career opportunities; to utilize their abilities in formulating realistic plans; and to achieve satisfying personal and social development.
			2123	"Appraisal Services" Activities to assess pupil characteristics, which are used in administration, instruction, and guidance, and which assist the pupil in assessing his/her purposes and progress in career and personality development.
			2124	"Information Services" Activities organized for the dissemination of educational, occupational, and personal-social information to help acquaint pupils with the curriculum and with educational and vocational opportunities and requirements. Such information might be provided directly to pupils through activities such as group or individual guidance, or it might be provided indirectly to pupils, through staff members or parents.
			2125	"Record Maintenance Services" Activities organized for the compilation, maintenance, and interpretation of cumulative records of individual pupils, including the following:
					Home and Family Background Physical and Medical Status Standardized Test Results Personal and Social Development School Performance
			2126	"Placement Services" Activities organized to help place pupils in appropriate educational situations while they are in school, in appropriate part-time employment while they are in school, and in appropriate educational and occupational situations after they leave school, and to facilitate pupils' transition from one educational experience to another. This may include, for example, admissions counseling, referral services, assistance with records, and follow-up communications with employers.
			2129	"Other Guidance Services" Guidance services which cannot be classified above.
		2130		"Health Services" Physical and mental health services which are not direct instruction. Included are activities that provide pupils with appropriate medical, dental, and nurse services.
			2131	"Service Area Direction"
			2132