ELL Coding in the USFR Chart of Accounts

ELL Codingin the USFR Chart of Accounts April 28, 2009

The Task Force Model • 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 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 Questions asd@azauditor.gov (602) 553-0333 Marlene.Johnston@azed.gov (620) 364-3501

ELL Coding in the USFR Chart of Accounts