Possible account numbers used for the various components of the program follow.
Revenues are in the fund-facility-project-source dimension order.
Expenditures are in the fund-facility-function-program-project-object dimension order.
3201 Variable Pay Program - Team-based variable pay to reward individual attendance centers for improvement in student achievement.
Revenue: 10-XXXX- -3201-3201
Expenditures:
Salaries:
10-XXXX-1X00-XXX-3201-121 (teachers)
10-XXXX-1X00-XXX-3201-141 (classroom aides)
Benefits:
10-XXXX-XXXX-XXX-3201-221 or 222 (FICA or Medicare) (Use the same function and program as salaries) 10-XXXX-XXXX-XXX-3201-231 (IPERS) (Use same function and program as salaries)
For personnel other than teachers, use the function and object appropriate to that individual.
10-XXXX-XXXX-XXX-3201-1XX (salaries)
10-XXXX-XXXX-XXX-3201-221 or 222, or 231 (FICA or Medicare or IPERS)
3202 Beginning Teacher Mentoring and Induction Program - $1,300 per new teacher available to all districts. Payments of $500 per semester are paid to the mentors and up to $300 is allowed for district costs to implement a mentoring and induction program. (The higher salaries paid to the beginning teachers are recorded in 3204 as part of the salary improvement program.)
Revenue: 10-XXXX-3202-3202
Expenditures:
Salaries:
10-XXXX-1X00-XXX-3202-121 (teachers serving as mentors)
Benefits:
10-XXXX-1X00-XXX-3202-221 or 222 (FICA or Medicare) (Use the same function and program as salaries)
10-XXXX-1X00-XXX-3202-231 (IPERS) (Use the same function and program as salaries)
Other Costs:
10-XXXX-XXXX-XXX-3202-XXX (other costs to develop and implement the program)
3203 Evaluator Training Program - Administrators or other practitioner licensed as an administrator who conduct evaluations for teachers receive $1.000 upon successful completion of this program.
Revenue: 10-XXXX-3203-3203
Expenditures:
Salaries:
10-XXXX-24XX-000-3203-111 (administrators)
10-XXXX-1X00-XXX-3203-121 (teachers)
10-XXXX-2XXX-000-3203-121 (curriculum specialists. counselors)
Benefits:
10-XXXX-XXXX-XXX-3203-221 or 222 (FICA or Medicare)
10-XXXX-XXXX-XXX-3203-231 (IPERS)
3204 Salary Improvement Program - Payments to beginning and career teachers to improve their salaries.
Revenue: 10-XXXX-3204-3204
Expenditures:
Salaries: 10-XXXX-1X00-XXX-3204-121 (teachers)
10-XXXX-2XXX-000-3204-121 (curriculum specialists. counselors. library/media specialists)
Benefits: 10-XXXX-XXXX-XXX-3204-221 or 222 (FICA or Medicare) (Use the same function and program as salaries)
10-XXXX-XXXX-XXX-3204-231 (IPERS) (Use the same function and program as salaries)
Question: How are special education teachers coded?
Answer: Use the special education function (1200) and program (2XX). but since this is a separate source of funding use the project code for the teacher compensation program. These expenditures would not be reported as special education expenditures on the Certified Annual Report - Special Education Supplement. A possible account number used would be as follows:
Fund-facility-function-program-project-object 10-XXXX-1200-2XX-3204-121 for special education classroom teacher salary 10-XXXX-1200-2XX-3204-2XX for special education classroom teacher benefits Coding other "special" teachers such as gifted and talented programs (TAG): Use the special instruction function and program codes for these teachers. but use the project code for teacher's compensation. These expenditures would not be reported in TAG expenditures unless the district chooses to include the amount as an addition to the budgets (not part of local match).
A possible account number used would be as follows:
Fund-facility-function-program-project-object 10-XXXX-1200-270-3204-121 for classroom teacher's salary.