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ELL Coding in the USFR Chart of Accounts
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Transcript of ELL Coding in the USFR Chart of Accounts
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
(602) 553-0333
(620) 364-3501
Questions