ELL Codingin the

USFR Chart of Accounts

April 28, 2009

• Defines Incremental Costs– Associated with a SEI program pursuant to

A.R.S. §15-752 or 15-753– In addition to normal cost of programs for

English speaking students– Does not include:

• Costs of providing same type of services provided to non-ELL students

• Compensatory instruction

The Task Force Model

• Offsets– Group B Weight

– Desegregation Funding

The Task Force Model

ELL

Funds

071─Structured English Immersion

072─Compensatory Instruction

Other funds (M&O)

Program Codes for ELL

260─ELL Incremental Costs

• Fund 071

• Other monies (except Desegregation)

265─ELL Compensatory Instruction

• Fund 072

• Other monies

Program Code 100Regular Education

Districts may add detail to identify ELL costs

that are not incremental (under the model) or compensatory by statute definition

Example: Program 160

Program Codes for ELL

Pupil Transportation

430─ELL Incremental Costs

435─ELL Compensatory Instruction

ELL

Program Codes for ELL

Desegregation

514─ELL Incremental Costs

515─ELL Compensatory Instruction

District Records

• ELL program expenditures– Reviewing SEI costs

• Budget request data

• Allowable uses

• Incremental

– Reviewing CI costs

• SAIS data

FAQs

• Unspent SEI Monies

• District’s with lower than average teacher salaries

• Classroom Space Limitations

• Timing of ELL counts

Questions

asd@azauditor.gov

(602) 553-0333

Marlene.Johnston@azed.gov

(620) 364-3501

Questions