EX1

Shared Services Arrangement Example #1

Pioneer ISD (888-888) is a member of a special education shared services arrangement, an adult education shared services arrangement, and a gifted/talented shared services arrangement. Learning ISD (999-999) is the fiscal agent for all three shared services arrangements.

EX2

Shared Services Arrangement Example #2

Apple ISD (777-777) is the fiscal agent for two shared services arrangements - bilingual education and career and technical education. 

EX3

Shared Services Arrangement Example #3

(Resource Guide Models - FASRG Model #1)

A shared services arrangement is formed for an ESEA, Title I, Part A – Improving Basic Programs project.  The funds are received from TEA. The combined entitlements for the two participating members are $100,000.  One member district (Member #1) that acts as fiscal agent will pay $20,000 for a remedial reading teacher at campus 101.  The other member district (Member #2) will pay $25,000 for a remedial reading teacher at campus 041.  The fiscal agent will retain $25,000 to employ a remedial math teacher that will work 50% of the time at both schools, at the same campus as the reading programs. The remaining $30,000 will be retained by the fiscal agent to employ a program director to serve both school districts. 

Member #1 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

Member #2 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

EX4

Shared Services Arrangement Example #4

(Resource Guide Models - FASRG Model #2)

The education service center acts as fiscal agent for an ESEA, Title I, Part C – Education of Migratory Children project funded through TEA.  All services are provided by the fiscal agent and no funds are passed through to the three member districts.

The combined entitlement is $75,000.  The education service center provides each school district a teacher who has a salary of $25,000 per year for the 5th grade.  These teachers provide services which result in the extension of the school day to 5:00 p.m.  While the curriculum is basic, the extended day assists the students in completing courses in a shorter school year.

Member #1 – The non-financial part of this is information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

Member #2 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

Member #3 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

Education Service Center – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

EX5

Shared Services Arrangement Example #5

(Resource Guide Models - FASRG Model #3)

Member district #1 acts as fiscal agent for a state/locally funded special education shared services arrangement that   includes 1 other school district. Expenditures are allocated according to the example in the Financial Accountability System Resource Guide, section 1.3.3. Member school districts receive revenue from various sources (foundation fund revenue, tax revenue, etc.). These revenues are recorded in the General Fund and are to be used as the district deems appropriate with written established guidelines for operating purposes. The monies paid to the fiscal agent may not be identifiable as being from a specific revenue source. Periodically during the year, member school districts pay monies to the fiscal agent.

Member school districts determine the payment amount based on predetermined criteria established in the shared services arrangement agreement.

Member #1 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines:

Member #2 – The non-financial part of this information is reported with the SSAOrgAssociationExtension complex type using these guidelines: