Changes to Program Intent Codes in Section 1.4.15 - Update 13
Program Intent Codes Description of change(s)
22 – Career and Technical Modified heading for
updated terminology 27 – Reserved for future state definition Deleted effective 8/31/2004
Module 2 - Budgeting
2.2 Objectives of Budgeting Minor edits
2.6.1 Statement of Texas Law added requirement to
post district budget to website (TEC 44.0041) 2.6.3 Local District Requirements added note regarding
debt service budget required if any
expenditures in Function 71
2.8.1 Foundation School Program Revenue added HB 1 info re reduced property taxes
2.8.1.1 Basic Allotment Minor edits
2.8.1.2 Tier II, Enrichment added HB 1 info on
updated Tier II and equalized wealth levels 2.8.1.3 State Assistance for Existing Debt updated for dates 2.8.1.4 State Assistance for New Facilities (IFA &
NIFA)
added comparison to EDA; NIFA information
2.10.2 Change in Fiscal Year Minor edits; added
information on changing back to August year end
2.10.4 Monitoring the Budget updated Monthly Budget
Status Report for function code changes
2.11.1.2 Revenue Projections added link to current
State Funding worksheet
2.11.1.3 Expenditure Projections Added electric
consumption reduction goal
2.11.2.1 Cash Forecasts Note re no deferral of
August payment and reference to cash flow spreadsheet in section 1.2.1
Appendix 4 Tax Calendar update for 2007 Truth-in-Taxation publication by Comptroller (HB 1, 79th Legislature changes)
Appendix 4 Rollback Rate Calculation added reference to State Funding website
Appendix 4 Taxable Wealth and Tax Rate Limitations update for HB 1, 79th Legislature changes;
2007 Truth-in-Taxation publication by
Comptroller
Module 3 - Purchasing
3.1 Purchasing Overview Updated to correspond
to section headings
3.2.2.2 Vendor Award Criteria changed voluntary
evaluation to
mandatory evaluation of 8 criteria
3.2.2.4 Vendor Gifts and Relations added reference to Local Gov’t Code 176 and conflict of interest statements available from Texas Ethics Commission
3.2.3 Competitive Procurement Options Updated for elimination of catalog purchasing for information systems through TBPC as a method for school districts
3.2.3.1 Competitive Bids Minor edits; update for
bank depository contracts
3.2.3.2 Competitive Sealed Proposals/Request for Update for surveyors;
Proposals bank depository contracts
3.2.3.3 Catalog Purchases Updated for elimination
of catalog purchasing for information systems through TBPC as a method for school districts; added reference to 3.3.1 regarding internally-generated catalogs
3.2.3.4 Interlocal Contract Updated for transfer of
duties from TBPC to Comptroller; added requirement to disclose fees annually to board;
minor edits
3.2.3.5 Design/Build Contract Minor edits
3.2.5.7 Emergency Purchases Minor edits
3.3.2 Purchasing Functions and Roles Minor edits
3.4.1 The Handbook deleted catalog
purchasing as a method
3.5 Cooperative Purchasing Updated for transfer of
duties from TBPC to Comptroller; minor edits
3.5.1 Cooperative Purchasing Benefits Minor edits
3.5.2 Cooperative Purchasing Arrangements Updated for transfer of duties from TBPC to Comptroller; minor edits
3.5.4 Fee Disclosure Added TEC 44.0331
information regarding interlocal agreement fee disclosure required by HB 273
3.6 Purchasing Policy Manual – Model Content outline
Updated for elimination of catalog purchasing as a method for school districts
Appendix 1 Purchasing Under Texas Education Code Elimination of catalog
purchasing as a method for school districts Appendix 1 Competitive Proposals Defined Added land surveying;
competitive sealed proposals for bank depository contracts;
minor edits
Appendix 1 Cooperative Purchasing Groups-Interlocal eliminated reference to catalog purchasing Appendix 1 Models for Competitive Procurement Process eliminated catalog purchasing method Appendix 1 Purchasing under Texas Education Code Updated for methods Appendix 1 Competitive Proposals Defined Added as option for
bank depository contracts
Appendix 1 General Ethical Standards Added information on conflict statements on Texas Ethics
Commission website;
minor edits Appendix 1 Questions and Answers – Personal Property #3,
37, 38, 39, 40, 81
Changed purchasing requirements for schools with 190,000 ADA to 180,000 Appendix 1 Questions and Answers – Personal Property #8 Added Attorney
General information on lease-purchase
Appendix 1 Questions and Answers – Personal Property #12 added information on sole source
Appendix 1 Questions and Answers – Personal Property #14 added comment re: bid notices on web site Appendix 1 Questions and Answers – Personal Property #27 Updated for transfer of
duties from TBPC to Comptroller
Appendix 1 Questions and Answers – Personal Property #28 changed voluntary evaluation to
mandatory evaluation of 8 criteria
Appendix 1 Questions and Answers – Personal Property
#29, 55, 64, 71, 73, 85, 108
Minor edits
Appendix 1 Questions and Answers – Personal Property #37 - 40
Updated TEC references
Appendix 1 Questions and Answers – Personal Property #49 updated to 9 allowable purchasing methods Appendix 1 Questions and Answers – Personal Property #51 added Government
Code reference Appendix 1 Questions and Answers – Personal Property
#55, 64, 73, 85
Updated for transfer of duties from TBPC to Comptroller
Appendix 1 Questions and Answers – Personal Property
#105
added Local Government Code reference
Appendix 1 Questions and Answers – Personal Property
#109
Updated for elimination of catalog purchasing for information systems through TBPC as a method for school districts; added reference to 3.3.1 regarding internally-generated catalogs Appendix 1 Questions and Answers – Personal Property
#112
added requirement to purchase energy-efficient light bulbs in instructional facilities Appendix 1 Questions and Answers – Services #14 Updated depository
contracts for additional procurement method and additional 2-year extension
Appendix 1 Questions and Answers – Services #15 Updated TEC reference Appendix 1 Questions and Answers – Services #17 – 20 added 4 questions
relating to energy savings performance contracts
Appendix 1 Questions and Answers – Construction/Real Property #6, 7, 8
Updated Occupations Code references Appendix 1 Questions and Answers – Construction/Real
Property #9
Updated TEC, Attorney General opinion
reference
Appendix 1 Questions and Answers – Construction/Real Property #16
Updated Texas Dept of Insurance and Insurance Code references
Appendix 1 Questions and Answers – Construction/Real Property #17
Added bond
requirements on energy savings performance contracts
Appendix 1 Questions and Answers – Construction/Real Property #28
updated Government Code reference Appendix 1 Questions and Answers – Construction/Real
Property #34
Minor edits Appendix 1 Questions and Answers – Construction/Real
Property #49
updated Government Code reference Appendix 1 Competitive Procurement Categories Minor edits
Appendix 1 Competitive Bidding Minor edits from
Comptroller publication Appendix 1 Catalog Purchasing Guidelines deleted section
Appendix 1 Interlocal Agreements Updated sample
agreement with additional example phrases
Appendix 1 Construction Manager-At-Risk Contracts Minor edits
Appendix 1 Design/Build Contracts updated list of sample documents from AGC website; updated Occupations Code references
Appendix 1 The Association General Contractors Change Order
deleted sample form Appendix 1 Job Order Contracts for Facilities Repair Minor Edits
Appendix 1 Summary of Other State Bidder Preference Laws
Updated for transfer of duties from TBPC to Comptroller; minor edits
Appendix 1 Chapter 44 FISCAL MANAGEMENT added amendments for repeal of catalog purchasing; mandatory consideration of 8 criteria; disclosure of
management fees for certain cooperative purchasing contracts;
electric requirements Appendix 1 Chapter 176. Disclosure of Certain
Relationships with Local Government Officers;
Providing Public Access to Certain Information
Added code references
Appendix 1 Chapter 271. Purchasing and Contracting Authority of Municipalities, Counties, and Certain Other Local Governments
Updated to include all sections
Appendix 1 Comptroller (formerly TBPC or GSC) – State Cooperation in Local Purchasing Programs
Updated for transfer of duties from TBPC to Comptroller; added link to HB 3560
Appendix 1 Subchapter Z. Miscellaneous Provisions Added code references Appendix 1 Health and Safety Code Includes subchapter N
only; added links to HB 3560 amendments Appendix 1 Government Code: Labor of Inmates Added links to changes
by 80th Legislature Appendix 1 Government Code: Interlocal Cooperation
Contracts
Added links to changes by 80th Legislature Appendix 1 Government Code: E-Business Deleted old code
section
Appendix 1 Government Code: Reverse Auction Procedure Updated for code section
Appendix 1 Government Code: Catalog Purchases added amendment for repeal of catalog purchasing
Appendix 1 Government Code: Prompt Payment Act Added link to change by 80th Legislature Appendix 1 Government Code: Government Contracts Added link to change
by 80th Legislature Appendix 1 Government Code: Professional and Consulting
Services
Added links to changes by 80th Legislature Appendix 1 Government Code: Prevailing Wage Rates Added link to change
by 80th Legislature Appendix 1 Business & Commerce Code Minor edits
Appendix 1 Labor Code, Title 5 Workers Compensation Moved from Appendix
A; updated telephone number for Division of Workers’
Compensation Appendix 1 Texas Attorney General Opinions added paragraphs
regarding links to status of opinions and those relating only to school districts; added
opinions since last update
Bibliography deleted code and
opinion references duplicated
Module 4 – Auditing
4.1 Introduction Updated for reference
updates; minor edits
4.1.1 Types of Audits Added attestation
engagements
4.1.2 Who Can Perform an Audit? Added requirement to
be TX CPA and State Comp audit
4.2 State and Federal Requirements Relating to Texas School Districts
OPEB reporting due to HB 2365; timing and selection for State Comp audit; minor edits
4.2.5 Working Papers State Library retention
period added
4.2.6 Audit Procedures on PEIMS Fiscal Data Added TEC reference 4.2.7 State Single Audit (UGMS) Added clarification on
state single audit requirements
4.3.1 Requests for Qualifications Minor edits
4.5.1 General Standards Updated for SAS 105
4.5.1.1 GAGAS Qualifications Updated for Yellow
Book changes;
additional CPE requirements
4.5.1.2 GAGAS Quality Control Minor edits
4.5.2 Fieldwork Standards Updated for SAS 105
and 108; 2007 GAS
4.5.3 Reporting Standards Updated for SAS 112,
SAS 113 and Yellow Book changes
4.5.4 Performance Audits Minor edits
4.5.5 Attestation Engagements Added section
4.6 Financial Statement Audit Updated for changes
4.6.1 Establishment of the Terms of the Engagement Updated for auditing standards changes
4.6.2 Planning Elements Updated for auditing
standards changes 4.6.2.1 Communicate with the District Concerning
Engagement Details and Auditor/District Responsibilities
Moved from old section 4.6.2.7; updated for latest guidance
4.6.2.2 Identify the Engagement’s Reporting Objectives Moved from old section 4.6.2.1; updated for latest guidance 4.6.2.3 Verify Auditor’s Independence and Identify the
Auditor’s Role as Principal Auditor, Component Unit Auditor or Joint Auditor
Moved from old section 4.6.2.2; updated for latest guidance 4.6.2.4 Consider the Internal Audit Function, If
Applicable
added info on new TEC 11.170 requiring
internal auditor to be selected by and report to board of trustees 4.6.2.5 Compute Planning Materiality Moved from old section
4.6.2.3; updated for latest guidance 4.6.2.6 Obtain an Understanding of School District
Operations
Moved from old section 4.6.2.4; updated for
latest guidance 4.6.2.7 Review Related Party Transactions Added financial stmt
disclosure items
4.6.2.8 Material Misstatements Moved from old section
4.6.2.5; updated for latest guidance 4.6.2.9 Determine Compliance Requirements Minor edits 4.6.2.10 Consider Required Supplementary Information
and Supplementary Information
new section 4.6.2.11 Establish the Audit Approach and Develop an
Audit Program
Moved from old section 4.6.2.6; added info re conversion
4.6.2.12 Consider Other Planning Procedures Minor edits
4.6.3 Obtaining an Understanding of Internal Control Added info on new SAS 109 and SAS 110
4.6.3.1 Control Environment Added info on new
SAS 109; minor edits
4.6.3.2 Risk Assessment Added info on new
SAS 109; minor edits
4.6.3.3 Control Activities Added info on new
terminology from SAS 109
4.6.3.4 Information and Communications Added info from SAS 109
4.6.3.7 Identifying and Testing Internal Controls Added info from SAS 109
4.6.4 Performance of Substantive Procedures Minor edits 4.6.5 Compliance with Laws and Regulations Minor edits
4.6.6 Concluding the Audit Updated for SAS 112
4.6.6.1 Written Representations from Management Updated for SAS 85 language
4.6.6.2 Disclosures of Related-Party Transactions Added requirements for superintendent personal benefits approval per HB 189
4.6.6.3 Going-Concern Considerations Minor edits
4.6.6.4 Communicating with Those Charged with Dropped commitments
Governance and contingences;
added info for SAS 112 requiring copy of significant deficiencies and material
weaknesses to TEA
4.6.6.5 Subsequent Events Minor edits
4.6.6.6 Analytical Procedures Added requirement to
evaluate for fraud 4.6.6.7 Request Attorneys’ Letters Transferred from
previous section 4.6.2.11 and updated 4.6.6.8 Misstatements and Audit Adjustments New section regarding
requirements to accumulate and report uncorrected
misstatements
4.6.6.9 Audit Documentation New section regarding
new requirements and retention
4.6.7 Management Communications additional information from SAS 112
4.7.1 Introduction to the Single Audit updated for link to 2007 supplement 4.7.2 The Single Audit Act Supplement updated for link to
2007 supplement
4.7.2.3 Single Audit Planning updated for link to
2007 supplement 4.7.3 Internal Control Testing under the Single Audit
Act
added information 4.7.5.2 Single Audit Report on Internal Control and
Compliance over Federal Financial Assistance
Added information re SAS 112 and 2007 GAS
4.8.6.1 Sick Leave Clarification on sick
leave accrual
4.8.8 Post-Employment Benefits other than Pensions added information on GASB 45
4.8.9 Arbitrage Rebate Calculations added IRS publication info; sample journal entry
4.8.10 Activity Fund Classification added referral to Section 5.5 of the SBDM module 4.8.11 Accounting for Foundation School Program
Issues
Added link to current State Funding
worksheet
4.11.2 Audits of Attendance Accounting System Updated information on FSP allocation
adjustments
4.12 Peer Review changed all references
in section from quality review to peer review and updated
Appendix 5-6
Sample Successor-in-Interest confirmation no longer relevant Appendix
5-7
Sample TEA Confirmation no longer required;
provided link to TEA Payments screen
Module 5 – Site Based Decision Making
5.1.1 Site-based Decision Making Initiative Minor edits 5.2.1 District- and Campus- Level Plans Required dating
violence policy
5.2.2 District Improvement Plans Minor edits
5.2.3 Campus Improvement Plans Minor edits
5.2.5 Other Resources Updated links for
Site-based Decision Making information
5.4.4 District Purchasing Options updated for elimination of catalog purchasing method
5.4.4.3 Catalog Purchases updated for elimination
of catalog purchasing method
5.4.4.4 Interlocal Contracts Minor edits; updated for transfer of duties from TBPC to Comptroller
5.4.4.5 Design/Build Contract Added TEC reference
5.4.7 Capital Asset Management added reference to FAR
capital assets section 5.5.4.16 Competitive Procurement Requirements updated TEC reference 5.5.5 Taxable Status of Purchases updated FAR section
reference
Module 6 – Accountability
6.2.1 State Accountability Legal Requirements added requirement to post budget on website, 65% requirement, list of district employees involved in direct instruction, spending targets; financial systems responsibility transferred from state board to commissioner;
other minor edits
6.2.2 School First added section
6.2.2.1 Ratings section on ratings and
appeals
6.2.2.2 Reporting information on notice
of hearing, financial management report, and corrective action plan requirement
6.2.3 Accreditation System added section on new
accreditation standards for combined fiscal and academic factors
6.2.3.1 Sanctions for Districts new section on failing accreditation standards
6.2.3.2 Annual Review new section on
requirement for accreditation
6.2.3.3 Acquisition of Professional Services new section regarding required services
6.2.3.4 Costs Paid by District new section regarding
district responsibility for cost of ordered services
6.2.3.5 Conservator or Management Team new section on rules for conservator/manageme nt team
6.2.3.6 Board of Managers new section on rules for
board of managers 6.2.4.2 Administrative Cost Ratio added information on
standard PEIMS report
6.2.4.3 Spending Targets new section on
spending targets 6.4 Achieving Informational Characteristics updated section
references
6.5.3 Legislative Budget Board Uses updated since transfer of school performance reviews from
comptroller
6.5.6 Comptroller’s Office Uses updated since transfer of school performance reviews to Legislative Budget Board
6.5.8 Research Community Uses updated for additional
uses
Module 7 – Data Collection and Reporting
7.2.6 Access to Data Minor edits; added link
to Attorney General’s office for Public Information; updated Government Code reference
7.2.8.2 Software Minor edits
7.3.1.1 Overview updated for changes in
PEIMS Data Standards 7.3.1.2 Roles and Responsibilities updates regarding
PEIMS system and EDIT+
7.3.2 PEIMS Data Collection updated for 4th
submission
7.3.2.1 Budget Data Minor edits
7.3.3 Editing and Testing for PEIMS Reporting Updated for PEIMS EDIT+
7.3.4 Submitting PEIMS Data ESC role in submission
7.3.4.1 Deadlines Minor edits
7.3.4.2 Extension Requests Minor edits
7.3.4.3 Resubmissions Minor edits
7.3.6.1 Submission Requirements emphasis on no audit
deadline extensions;
other minor edits
7.3.6.3 Publication in a Newspaper Minor edits
7.3.9 Bulletin 742 Reports added superintendent
buyout disclosure, intent to change fiscal year
7.3.10 Electricity, Water, and Natural Gas Consumption
added information on HB 3693 requiring districts to report electricity, water &
natural gas
consumption &
aggregate costs on the Internet
7.4.2 Useful Publications updated State Library
publications for record retention requirements 7.4.3 Managing a School District’s Records updated State Library
publications for record retention requirements 7.4.3.2 Records Identification and Storage updated State Library
publications for record retention requirements
Bibliography updated State Library
publications for record retention requirements
Module 8 – Management
8.1.3 Improvement Opportunities changed link for best practices from Comptroller to LBB
8.4 Management Review Tools changed reference from
Comptroller to LBB
8.4.1 TEA Management Audit updated section
references 8.4.2 Texas School Performance Review changed link and
reference for best practices from Comptroller to LBB 8.4.3 Best Practices Clearinghouse Section with link to HB
1 site for status 8.5.1.1 Module: Accounting and Payroll changed link for best
practices from Comptroller to LBB
8.5.1.2 Module: Budgeting changed link for best
practices from
Comptroller to LBB;
tracking utility usage 8.5.1.3 Module: Cash Management changed link for best
practices from Comptroller to LBB 8.5.1.4 Module: Data Processing changed link for best
practices from Comptroller to LBB
8.5.1.5 Module: Purchasing changed link for best
practices from Comptroller to LBB;
updated for repeal of catalog purchasing method
8.5.1.6 Module: Auditing changed link for best
practices from Comptroller to LBB;
updated reference titles;
added requirement for internal auditor to be selected by and report to board
8.5.1.7 Module: Risk Management changed link for best practices from Comptroller to LBB
8.5.1.8 Module: Maintenance changed link for best
practices from Comptroller to LBB;
added requirement for cost-effective, low-wattage light bulbs
8.5.1.9 Module: Food Service changed link for best
practices from Comptroller to LBB;
incorporated changes from TX Department of Agriculture
8.5.1.10 Module: Transportation changed link for best practices from Comptroller to LBB;
added requirement to define hazardous traffic
conditions; added requirement for training for students & teachers twice/year in bus evacuation
8.5.1.11 Module: Facilities Management changed link for best practices from Comptroller to LBB 8.5.2.1 Module: Instructional Program changed link for best
practices from Comptroller to LBB 8.5.2.2 Module: Special Programs changed link for best
practices from Comptroller to LBB 8.5.2.3 Module: Student Services changed link for best
practices from Comptroller to LBB 8.5.3.1 Module: Personnel/Employee Relations changed link for best
practices from Comptroller to LBB 8.5.3.2 Module: Planning and Evaluation changed link for best
practices from Comptroller to LBB 8.5.3.3 Module: Communications changed link for best
practices from Comptroller to LBB
8.5.3.4 Module: Governance changed link for best
practices from Comptroller to LBB
8.6.1 Foreword changed link for best
practices from Comptroller to LBB
8.6.6.1 Introduction changed link for best
practices from Comptroller to LBB
8.6.7.1 Focus Minor edits
Appendix 1 Minor edits
Module 9 – State Compensatory Education
9.1 Introduction added comment that
rules apply to any entity receiving comp ed funds
9.1.1 History of Texas State Compensatory Education (1975-2007)
Minor edits 9.1.2 Summary of Filing Requirements New section 9.2 Guidelines for Compensatory Education
Programs
Added TEC reference 9.2.3 District/Campus Improvement Plans Additional information
on requirements 9.2.3.1 State Criteria for Identification of Students at
Risk of Dropping Out of School
Additional information on dyslexia; minor edits 9.2.3.2 Local Criteria for Identification of Students at
Risk of Dropping Out of School
Additional information on audit
documentation; minor edits
9.2.4 Funding of Compensatory Education Programs under the Foundation School Program
Additional information on alternate method and information
responsibility; minor edits
9.2.4.1 Supplement/Not Supplant Clarification; minor edits
9.2.4.2 Alternative Method for Receiving the Compensatory Education Allotment
new section re: those who don’t participate in national school lunch and audit requirements 9.2.5 State Compensatory Education Planning Cycle Information on student
documentation 9.2.6 State Compensatory Education Programs and
Resources
Minor edits
9.2.7 Evaluation of State Compensatory Education Programs
Minor edits 9.2.9 Analysis of Fiscal Data for
Supplement/Supplant Compliance
Deleted PIC 27, Nondisciplinary Alternative Education Programs—AEP Supplemental State Comp Ed Costs 9.2.11 Analysis of Staff Data for Supplement Supplant
Compliance
Deleted PIC 27, Nondisciplinary Alternative Education Programs—AEP Supplemental State Comp Ed Costs 9.2.14 Federal Program Compliance Considerations in
Design of State Compensatory Education Programs
Emphasis on scientifically based research for programs 9.2.14.1 Considerations Related to Targeted Assistance
in Elementary and Secondary Education Act, as Amended, Title I, Part
Additional information regarding Targeted Assistance
requirements 9.2.14.2 Considerations Related to Schoolwide Programs
Operated under Elementary and Secondary Education Act, as Amended, Title I, Part
Additional information regarding Schoolwide Program requirements;
additional links 9.2.14.3 Supplement, Not Supplant and Comparability Additional reference
material 9.3.1 Financial Accounting for FSP Compensatory
Education Programs
Deleted PIC 27, Nondisciplinary
9.3.1.3 Object Codes Minor edits
9.3.1.5 Program Intent Codes Deleted PIC 27,
Nondisciplinary Alternative Education Programs—AEP Supplemental State Comp Ed Costs; added
reference to description of PICs in FAR guide
9.3.1.6 Carry Over Amounts Clarification on
carryover 9.3.2 School District Support for Charges to
Compensatory Education
Added reference to summary sheet in appendix
9.3.2.6 Student Case Counts Minor edits
9.3.2.6 Student Case Counts Minor edits