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Agenda - 04-24-2018 Attachment A. Orange County Schools Board of Education FY2018-19 Budget Request and CIP
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Agenda - 04-24-2018 Attachment A. Orange County Schools Board of Education FY2018-19 Budget Request and CIP
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BOCC
Date
4/24/2018
Meeting Type
Schools
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Advisory Bd. Minutes
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1
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Agenda - 04-24-2018 Joint Meeting with School Boards
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\Board of County Commissioners\BOCC Agendas\2010's\2018\Agenda - 04-24-2018 School Boards
Minutes 04-24-2018 Schools
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\Board of County Commissioners\Minutes - Approved\2010's\2018
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page 41 <br />F. Purpose Codes <br />Purpose means the reason for which something exists or is used. Purpose includes the activities or actions that are <br />performed to accomplish the objectives of a local school administrative unit. For budgeting and accounting pur- <br />poses, expenditures of a local school administrative unit are classified into five purposes as follows: <br />5000 Instructional Services <br />6000 System-Wide Support Services <br />7000 Ancillary Services <br />8000 Non-Programmed Charges <br />9000 Capital Outlay <br />The “purpose dimension” is broken down into a function level at the second digit and, where appropriate, into a <br />sub-function level at the third digit. The fourth digit of this dimension is not currently required by NCDPI, but is <br />highly recommended for your use to further break down the purpose of the expenditure. NCDPI, however, will <br />replace the last digit of the purpose code with a zero (0) for NCDPI reporting purposes. <br />Instructional Services (5000) <br />Instructional services include the costs of activities dealing directly with the interaction between teachers and stu- <br />dents. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, <br />and in other learning situations such as those involving co-curricular activities. It may also be provided through <br />some other approved medium. Included here are the costs of salaries and benefits for teachers, instructional assis- <br />tants, instructional leadership and support staff, as well as contracted instructional services, instructional supplies, <br />materials, and equipment, professional development, and any other cost related to direct instruction of students. <br />Costs of activities involved in evaluating, selecting, and implementing textbooks and other instructional tools and <br />strategies, curriculum development, demonstration teaching, and delivering staff development are also included <br />here. Any site-based instructional supervisor or coordinator coded to this function should spend at least 75% of <br />his/her time on these duties. <br /> <br />5100 Regular Instructional Services <br />Cost of activities that provide students in grades K-12 with learning experiences to prepare them for activities as <br />workers, citizens, and family members. They include costs of those individuals responsible for providing school <br />curriculum development and coordination as well as lead teachers for regular instructional services. (Not included <br />are those programs designed to improve or overcome physical, mental, social <br />and/or emotional impediments to learning.) <br />5110 Regular Curricular Services <br />Costs of activities which are organized into programs of instruction to provide students with learning opportunities <br />to prepare for and achieve personal, health, and career objectives. <br />AGENDA ITEM # 1 <br />ATTACHMENT A
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