DR1

**LEAReference Complex Type

The LEAReference complex type represents the identifier assigned to the Local Education Agency (LEA) by the State Education Agency (SEA).

**EducationalOrgIdentity Complex Type

The EducationalOrgIdentity complex type includes information to link to a specific educational organization from the LocalEducationAgencyExtension complex type.

DISTRICT-ID (E0212) indicates the district identification number registered with the Texas Education Agency.

FISCAL-YEAR (E0974) is the last digit of the fiscal year, e.g., the fiscal year is 6 for the 2015-16 fiscal year.

The standard fiscal year for Texas public schools runs from September 1^st through August 31^st.

DR2

Reporting Requirements for Changing the Start Date of the Fiscal Year

Option to Change the Start Date of the Fiscal Year

School districts may choose a fiscal year that begins on either July 1st or September 1st of each year. A school fiscal year that begins on July 1st will end on June 30th of the next calendar year. In lieu of making a change in this area, districts may continue the current fiscal year reporting period that begins on September 1st and ends on August 31st of the next calendar year.

Budgetary planning activities are impacted for those school districts that decide to implement a fiscal year beginning on July 1st. Districts may delay implementation of a fiscal year start date of July 1st to any future fiscal year.

In order to change the fiscal year start date to July 1, districts must file a Notification of Intent to Change the Fiscal Year Start Date with TEA no later than June 30 of the previous year.  This form (FIN-003) is available on the TEA website at https://tea.texas.gov/finance-and-grants/financial-compliance/fiscal-year-start-date.

In the first year of implementation, the financial accounting period will span ten months in those districts that opted to change, beginning September 1 and ending June 30. However, certain aspects of financial management and reporting will require adjustments in the first year of implementation. These adjustments are required since the state and federal fiscal years did not change, and the administration of state and federal regulatory activities, as well as state funding calculations under the Foundation School Program, require financial data on a 12-month reporting basis. This means that all financial data reported for the first year of implementation, except for the annual financial report, must be based on a 12-month reporting period, as follows:

Initial School Year Start Date Transitions to July 1st:

Budget financial data reported through PEIMS for the year of implementation must be on a twelve-month basis for the period beginning September 1 and ending August 31(two months beyond the July 1 start date of the following fiscal year);

Actual financial data reported through PEIMS must be on a twelve-month basis for the period beginning September 1and ending August 31 (two months beyond the July 1 start date of the following fiscal year), including the actual financial accounting information, and the shared services arrangement actual information.

The independent auditor will be required to apply procedures to the district’s processes involving the aggregation and reporting of actual financial data on a 12-month basis, in accordance with Section 44.008(b), Texas Education Code. As a result of this special reporting requirement, the 12-month data representing actual financial data will match the reporting period for 12-month data reported for budget financial data; and

Financial data reported in the annual financial report will be prepared on a ten-month basis in all financial statements and exhibits for the fiscal period beginning September 1st and ending June 30th, and will include an additional schedule containing supplemental financial data reporting tax collections for the 12-month period beginning September 1st and ending August 31st.

DR3

School Year After Transition to July 1st Fiscal Year Start Date:

• For all subsequent fiscal year periods following the first year of implementation of a July 1 fiscal year start date, all financial data will be reported on a twelve-month basis spanning July 1 through June 30.

• Please note that additional considerations may affect a school district’s decision to implement a change in its fiscal year start date, including the installation of new financial accounting software and/or significant problems in internal financial management activities such as general ledger reconciliation problems. Some school district officials have indicated that the elimination of accrued payroll liabilities will be the primary benefit of a change in the fiscal year start date; however, it is important to understand that this change will not eliminate all accrued payroll liabilities (the exact impact on accrued payroll liabilities can be clarified by visiting with the district’s independent auditor). Prior to making this change, it is also recommended that the district’s administration advise the board of trustees and have the board ratify administration’s proposed decision to change the start date of the fiscal year. District administration should also inform the board of trustees about the impact this change will have on various administrative processes, such as the budget development calendar. It will also be important to monitor any activity during the upcoming legislative session that may impact certain aspects of this financial management issue.  Lastly, it is recommended that the district consult with its independent auditor before making a change in the fiscal year start date. 

• Changes to deadlines for filing the independent financial audit should result in appropriate modifications to the timing of quality assurance procedures for data submitted through PEIMS.

• GASB 34 had little to no impact on PEIMS reporting. Districts continue to report their governmental fund type information on a modified accrual accounting basis consistent with reporting practices on governmental fund types prior to GASB 34.

Notice of Grant Award New Fund Code(s)

Districts that receive a Notice of Grant Award for a “new grant” in which the fund code does not become effective until 9/1/XX but the grant becomes effective 7/1/XX must report July and August under the applicable generic fund code for those two months:

• For State Grants use fund code 429

• For Shared Service Arrangement State Grants use fund code 459

• For Federal Grants use fund code 289

• For Shared Service Arrangement Federal Grants use fund code 379.

DR4

ACTUAL-AMOUNT (E0774) indicates the dollar value associated with actual financial account information.

All ACTUAL-AMOUNT fields should be rounded to the nearest dollar, e.g., $109.50 is coded as "110", and $109.49 is coded as "109". 

When reporting BUDGET-AMOUNT and ACTUAL-AMOUNT values, positive numbers are shown as unsigned numbers.  Negative numbers are shown with a negative sign immediately to the left of the amount without any spaces between the negative sign and the number. 

FUND-CODE (E0316) identifies the fund group and specific fund (when applicable) for actual financial data.

Districts that receive a Notice of Grant Award for a “new grant” in which the fund code does not become effective until 9/1/XX but the grant becomes effective 7/1/XX must report July and August under the applicable generic fund code for those two months.

FUNCTION-CODE(E0317) identifies a general operational area and groups together related activities.

OBJECT-CODE (E0318) identifies an account, a transaction, or a source of funds. It indicates the major account group to which a transaction is posted or to which the associated monies are related.

The major account groups for PEIMS reporting include fund equity, revenue, other resources/non-operating revenue/residual equity transfers in, expenditure/expenses, and other uses/non-operating expenses/residual equity transfers out.

ORGANIZATION-CODE (E0319) identifies the unique organizational unit within the district with which the account is associated. For campuses, this is the three-digit campus number registered with the Texas Education Agency. For non-campuses, this must be one of the administrative units required in the Resource Guide or 998 or 999.

Follow the Resource Guide rules for reporting organizations/campus IDs.  

Refer to Data Submission>Technical Resources> PEIMS Organization Code Reporting Guidelines for additional information about organization codes.

PROGRAM-INTENT-CODE (E0320) identifies the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the PROGRAM-INTENT-CODE, not the demographic makeup of the students served.