FIN3550 - 65% Instruction Expenditure Ratio
Finance > Reports > Finance Reports > Summary/Miscellaneous Reports > 65 Percent Instruction Expenditure Ratio
The report assists districts with determining the NCES Definition percentage and the NCES Modified percentages for School FIRST.
| Parameter | Parameter Description |
|---|---|
| Include Reports (Select From List) |
Type a Y or an N to include or exclude specific reports (NCES Definition and NCES Modified Definition) separating each of the reports with a comma and no space (e.g., Y,N). Or, click |
Information from the TASBO website: The two indicators numbered 13 and 14 will count only 3 points each. Indicator 13 will follow the NCES standard for calculation of the 65% instructional expenditure amount, and Indicator 14 will be a modified version of the NCES standard. If Indicator 13 is answered “No,” a school district may publish its check register (excluding payroll items) to receive full credit or 3 points for this indicator. The two indicators that will implement the 65% rule are:
13. Was The Percent Of Operating Expenditures Expended For Instruction More Than or Equal to 65%? (Functions 11, 36, 93, and 95) (Phased in over three years: 55% for 2006-2007; 60% for 2007-2008; and 65% for 2008-2009.)
14. Was The Percent Of Operating Expenditures Expended For Instruction More Than or Equal to 65%? (Functions 11, 12, 31, 33, 36, 93, and 95)
The information the report is using to calculate the percentages is:
NCES Definition Report
Numerator for Ratio:
| Funds | All except SSA (290-379 and 430-459), Debt Service (5XX) and (702-8XX) |
| Functions | 11, 36, 93, 95 |
| Objects | 61XX-64XX |
| Subobjects | All for those funds/functions/objects reported. |
| Organization | All for those funds/functions/objects reported. |
| Fiscal Years | All for those funds/functions/objects reported. |
| Program Intent | All for those funds/functions/objects reported. |
| Educational Span | All for those funds/functions/objects reported. |
| Project Detail | All for those funds/functions/objects reported. |
Denominator for Ratio (same as NCES Modified Definition Report):
| Funds | All except SSA (290-379 and 430-459) and Debt Service (5XX) |
| Functions | 11-61, 93, 95 |
| Objects | 61XX-64XX |
| Subobjects | All for those funds/functions/objects reported. |
| Organization | All for those funds/functions/objects reported. |
| Fiscal Years | All for those funds/functions/objects reported. |
| Program Intent | All for those funds/functions/objects reported. |
| Educational Span | All for those funds/functions/objects reported. |
| Project Detail | All for those funds/functions/objects reported. |
NCES Modified Definition Report
Numerator for Ratio:
| Funds | All except SSA (290-379 and 430-459), Debt Service (5XX) and (702-8XX) |
| Functions | 11, 12, 31, 33, 36, 93, 95 |
| Objects | 61XX-64XX |
| Subobjects | All for those funds/functions/objects reported. |
| Organization | All for those funds/functions/objects reported. |
| Fiscal Years | All for those funds/functions/objects reported. |
| Program Intent | All for those funds/functions/objects reported. |
| Educational Span | All for those funds/functions/objects reported. |
| Project Detail | All for those funds/functions/objects reported. |
Denominator for Ratio (same as NCES Definition Report):
| Funds | All except SSA (290-379 and 430-459) and Debt Service (5XX) |
| Functions | 11-61, 93, 95 |
| Objects | 61XX-64XX |
| Subobjects | All for those funds/functions/objects reported. |
| Organization | All for those funds/functions/objects reported. |
| Fiscal Years | All for those funds/functions/objects reported. |
| Program Intent | All for those funds/functions/objects reported. |
| Educational Span | All for those funds/functions/objects reported. |
| Project Detail | All for those funds/functions/objects reported. |