General ASR Information

2014-2017
1 Area in Square Miles District
Source: Annual Statistical Reports
The number of square miles within the boundaries of the school district, to the nearest full square mile. The area in square miles is calculated using the Calculate Geometry tool in ArcGIS (ArcInfo) v10 software. The original district boundary shapefiles were obtained from the UALR GIS laboratory
2 ADA District
Source: Annual Statistical Reports
The aggregate number days of attendance of all students during a school year divided by the number of days taught during that year. It includes students who attend school outside the resident district on a tuition agreement between the respective resident and receiving districts
3 ADA Pct Change over 5 Years District
Source: Annual Statistical Reports
The percentage change in the ADA in the district in grades K-12. A negative (-) sign indicates a loss in ADA
4 4 Qtr ADM District
Source: Annual Statistical Reports
The number of days of attendance and absence for students in kindergarten through grade twelve (K-12) during a school year divided by the total number of days taught. It includes students who attend school outside the resident district on a tuition agreement between the respective resident and receiving districts. This number is not used in funding calculations
5 Prior Year 3 Qtr ADM District
Source: Annual Statistical Reports
The ADM for the first three (3) quarters of the previous school year
6 Assessment District
Source: Annual Statistical Reports
The total of the assessed value of real, personal and utility property in the school district
7 M&O Mills District
Source: Annual Statistical Reports
The millage levied by the quorum court of a local school district for the maintenance and operation of the school district
8 URT Mills District
Source: Annual Statistical Reports
The Uniform Rate of Tax (URT) is a constitutionally imposed property tax of 25-mills levied on the assessed value of all real, personal, and utility property. The net revenues from this tax must be used solely for the maintenance and operation of schools
9 M&O Mills in Excess of URT District
Source: Annual Statistical Reports
Line 7 minus line 8
10 Dedicated M&O Mills District
Source: Annual Statistical Reports
The millage levied by the quorum court of a school district for maintenance and operation purposes specifically stated on the ballot of the school district and limited to a maximum of three mills
11 Debt Service Mills District
Source: Annual Statistical Reports
The millage levied by the quorum court of a school district and pledged as security for the retirement of bonded indebtedness of the school district
12 Total Mills District
Source: Annual Statistical Reports
The sum of lines 7, 10, and 11
13 Total Debt Bond/Non Bond District
Source: Annual Statistical Reports
The district total of outstanding commercial bonds, revolving loans, post-dated warrants, lease purchases, and installment loans

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State and Local Revenue

2014-2017
14 Property Tax Receipts (Incl URT) District
Source: Annual Statistical Reports
Revenue comprised of property taxes, property tax relief, tax accruals, delinquent taxes, excess commissions, land redemptions, penalties and interest on delinquent taxes, and other local taxes
14 Property Tax Receipts (Incl URT) Budget District
Source: Annual Statistical Reports
Revenue comprised of property taxes, property tax relief, tax accruals, delinquent taxes, excess commissions, land redemptions, penalties and interest on delinquent taxes, and other local taxes (next year budget)
15 Other Local Receipts District
Source: Annual Statistical Reports
Revenue from local sources other than property taxes, including but not limited to revenue in lieu of taxes, interest on investments, rental income, donations, food service revenues, vending machine revenues, miscellaneous local revenue, and revenue from the county
15 Other Local Receipts Budget District
Source: Annual Statistical Reports
Revenue from local sources other than property taxes, including but not limited to revenue in lieu of taxes, interest on investments, rental income, donations, food service revenues, vending machine revenues, miscellaneous local revenue, and revenue from the county (next year budget)
16 Revenue From Interm Srcs District
Source: Annual Statistical Reports
Unrestricted revenue from the county including county general apportionment, severance tax, and other revenue from the county
16 Revenue From Interm Srcs Budget District
Source: Annual Statistical Reports
Unrestricted revenue from the county including county general apportionment, severance tax, and other revenue from the county (next year budget)
17.1 Foundation Funding (Excl URT) District
Source: Annual Statistical Reports
State financial aid provided to school districts. State foundation funding is computed as the difference between the foundation funding amount multiplied by the prior-year threequarter ADM for the district and the sum of 98% of the uniform rate of tax multiplied by the property assessment of the school district, plus calculated miscellaneous funds
17.1 Foundation Funding (Excl URT) Budget District
Source: Annual Statistical Reports
State financial aid provided to school districts. State foundation funding is computed as the difference between the foundation funding amount multiplied by the prior-year threequarter ADM for the district and the sum of 98% of the uniform rate of tax multiplied by the property assessment of the school district, plus calculated miscellaneous funds (next year budget)
17.2 98% of URT X Assessment less Net Revenues District
Source: Annual Statistical Reports
State financial aid adjustment based on the difference between 98% of the 25 mills URT (uniform rate of tax) multiplied by the assessment and actual net revenues
17.2 98% of URT X Assessment less Net Revenues Budget District
Source: Annual Statistical Reports
State financial aid adjustment based on the difference between 98% of the 25 mills URT (uniform rate of tax) multiplied by the assessment and actual net revenues (next year budget)
18 Student Growth Funding District
Source: Annual Statistical Reports
Student growth funding is calculated based on the increase in current year ADM of each quarter compared with the previous year three-quarter ADM. This increase for each quarter is multiplied by one-quarter (1/4) of the per student foundation funding amount. Any increase resulting solely from consolidation or annexation with another school district is excluded for purposes of calculating student growth funding
18 Student Growth Funding Budget District
Source: Annual Statistical Reports
Student growth funding is calculated based on the increase in current year ADM of each quarter compared with the previous year three-quarter ADM. This increase for each quarter is multiplied by one-quarter (1/4) of the per student foundation funding amount. Any increase resulting solely from consolidation or annexation with another school district is excluded for purposes of calculating student growth funding (next year budget)
19 Declining Enrollment Funding District
Source: Annual Statistical Reports
State funding for school districts that have experienced a decline in ADM over the two (2) immediately preceding school years
19 Declining Enrollment Funding Budget District
Source: Annual Statistical Reports
State funding for school districts that have experienced a decline in ADM over the two (2) immediately preceding school years (next year budget)
20 Consolidation Incentive/Assistance District
Source: Annual Statistical Reports
A monetary incentive for school district consolidations and annexations
20 Consolidation Incentive/Assistance Budget District
Source: Annual Statistical Reports
A monetary incentive for school district consolidations and annexations (next year budget)
21 Isolated Funding District
Source: Annual Statistical Reports
State financial aid provided to isolated school districts, small school districts, or districts with isolated school areas as set forth in A.C.A. §§ 6-20-601 et seq. and restricted for use by those isolated school districts, small school districts, or districts with isolated school areas
21 Isolated Funding Budget District
Source: Annual Statistical Reports
State financial aid provided to isolated school districts, small school districts, or districts with isolated school areas as set forth in A.C.A. §§ 6-20-601 et seq. and restricted for use by those isolated school districts, small school districts, or districts with isolated school areas (next year budget)
22 Supplemental Millage Incent. Funds District
Source: Annual Statistical Reports
State funding that is being phased out over a 10 year period and is paid to a school district that formerly qualified for supplemental millage incentive funding under the Supplemental School District Funding Act of 2003, § 6-20-2401 et seq. [repealed], in fiscal year 2005
22 Supplemental Millage Incent. Funds Budget District
Source: Annual Statistical Reports
State funding that is being phased out over a 10 year period and is paid to a school district that formerly qualified for supplemental millage incentive funding under the Supplemental School District Funding Act of 2003, § 6-20-2401 et seq. [repealed], in fiscal year 2005 (next year budget)
23 Other Unrestricted State Funding District
Source: Annual Statistical Reports
Other unrestricted revenue from State sources
23 Other Unrestricted State Funding Budget District
Source: Annual Statistical Reports
Other unrestricted revenue from State sources (next year budget)
24 Total Unrestricted Revenue from State and Local Sources District
Source: Annual Statistical Reports
The sum of lines 14 through 23
24 Total Unrestricted Revenue from State and Local Sources Budget District
Source: Annual Statistical Reports
The sum of lines 14 through 23 (next year budget)

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Restricted Revenue from State Sources

2014-2017
25 Adult Education District
Source: Annual Statistical Reports
Restricted funds provided for adult education including adult basic education, adult general education, workplace adult education, and other adult education
25 Adult Education Budget District
Source: Annual Statistical Reports
Restricted funds provided for adult education including adult basic education, adult general education, workplace adult education, and other adult education (next year budget)
26 Professional Development District
Source: Annual Statistical Reports
Restricted funds provided to school districts for purposes promulgated in Rules by the State Board of Education and equal to an amount of up to twenty-six dollars and five cents ($26.05) multiplied by the school district's previous school year three-quarter ADM
26 Professional Development Budget District
Source: Annual Statistical Reports
Restricted funds provided to school districts for purposes promulgated in Rules by the State Board of Education and equal to an amount of up to twenty-six dollars and five cents ($26.05) multiplied by the school district's previous school year three-quarter ADM (next year budget)
27 Other Regular Education District
Source: Annual Statistical Reports
Other restricted funds including, but not limited to, Reading Program In-service (McRAT, ELLA, Reading Recovery), College and Career Readiness Planning Program (CCRPP) and Distance Learning
27 Other Regular Education Budget District
Source: Annual Statistical Reports
Other restricted funds including, but not limited to, Reading Program In-service (McRAT, ELLA, Reading Recovery), College and Career Readiness Planning Program (CCRPP) and Distance Learning (next year budget)
28 Gifted and Talented District
Source: Annual Statistical Reports
Restricted funds for specific programs for the education of gifted and talented children, and also for Advanced Placement reimbursements
28 Gifted and Talented Budget District
Source: Annual Statistical Reports
Restricted funds for specific programs for the education of gifted and talented children, and also for Advanced Placement reimbursements (next year budget)
29 Alt. Learning Environment (ALE) District
Source: Annual Statistical Reports
Restricted funds provided for a student intervention program in compliance with A.C.A. §§ 6-48-101 et seq. and 6-20-2305(b)(2) that seek to eliminate traditional barriers to student learning
29 Alt. Learning Environment (ALE) Budget District
Source: Annual Statistical Reports
Restricted funds provided for a student intervention program in compliance with A.C.A. §§ 6-48-101 et seq. and 6-20-2305(b)(2) that seek to eliminate traditional barriers to student learning (next year budget)
30 English Language Learner District
Source: Annual Statistical Reports
Restricted funds provided to assist in the education of students identified in the current school year as not proficient in the English language
30 English Language Learner Budget District
Source: Annual Statistical Reports
Restricted funds provided to assist in the education of students identified in the current school year as not proficient in the English language (next year budget)
31 National School Lunch State Categorical Funds (NSL) District
Source: Annual Statistical Reports
Restricted funds provided to school districts based on the number of National School Lunch students for the immediately preceding school year as determined under A.C.A. § 6-20-2303(12)(A) and funded as determined under A.C.A. § 6-20-2305(b)(4)(A)
31 National School Lunch State Categorical Funds (NSL) Budget District
Source: Annual Statistical Reports
Restricted funds provided to school districts based on the number of National School Lunch students for the immediately preceding school year as determined under A.C.A. § 6-20-2303(12)(A) and funded as determined under A.C.A. § 6-20-2305(b)(4)(A) (next year budget)
32 Other Special Education District
Source: Annual Statistical Reports
Other restricted funds provided to school districts for special education, including Children with Disabilities, and Early Childhood Special Education
32 Other Special Education Budget District
Source: Annual Statistical Reports
Other restricted funds provided to school districts for special education, including Children with Disabilities, and Early Childhood Special Education (next year budget)
33 Career Education District
Source: Annual Statistical Reports
Restricted funds provided by the State for vocational programs, excluding federal funds, including but not limited to Workplace Readiness and Area Career Centers
33 Career Education Budget District
Source: Annual Statistical Reports
Restricted funds provided by the State for vocational programs, excluding federal funds, including but not limited to Workplace Readiness and Area Career Centers (next year budget)
34 School Food Service District
Source: Annual Statistical Reports
Restricted funds provided by the State for school food service activities
34 School Food Service Budget District
Source: Annual Statistical Reports
Restricted funds provided by the State for school food service activities (next year budget)
35 Educational Service Cooperatives District
Source: Annual Statistical Reports
For the Education Service Cooperatives these are funds provided by the State for the basic operational costs of the Education Service Cooperatives as established by A.C.A. § 6-13-1001 et seq. For school districts these are funds provided in a grant to the district from the Education Service Cooperative
35 Educational Service Cooperatives Budget District
Source: Annual Statistical Reports
For the Education Service Cooperatives these are funds provided by the State for the basic operational costs of the Education Service Cooperatives as established by A.C.A. § 6-13-1001 et seq. For school districts these are funds provided in a grant to the district from the Education Service Cooperative (next year budget)
36 Early Childhood Programs District
Source: Annual Statistical Reports
Restricted funds provided by the State for Early Childhood Programs, including Arkansas Better Chance, Parental Involvement, and Smart Start programs
36 Early Childhood Programs Budget District
Source: Annual Statistical Reports
Restricted funds provided by the State for Early Childhood Programs, including Arkansas Better Chance, Parental Involvement, and Smart Start programs (next year budget)
37 Magnet School Programs District
Source: Annual Statistical Reports
Funds provided by the State to the three Pulaski County school districts for the operation of Magnet Schools, Majority-to-Minority (M-to-M) programs, M-to-M transportation expenditures, and for court-ordered teacher retirement and insurance benefits
37 Magnet School Programs Budget District
Source: Annual Statistical Reports
Funds provided by the State to the three Pulaski County school districts for the operation of Magnet Schools, Majority-to-Minority (M-to-M) programs, M-to-M transportation expenditures, and for court-ordered teacher retirement and insurance benefits (next year budget)
38 Other Non-Instructional Program Aid District
Source: Annual Statistical Reports
Restricted funds provided by non-instructional programs not otherwise identified, such as Worker’s Comp Funding, Game and Fish Habitat Grant, Department of Health, and Academic Facilities programs
38 Other Non-Instructional Program Aid Budget District
Source: Annual Statistical Reports
Restricted funds provided by non-instructional programs not otherwise identified, such as Worker’s Comp Funding, Game and Fish Habitat Grant, Department of Health, and Academic Facilities programs (next year budget)
39 Total Restricted Revenue from State Sources District
Source: Annual Statistical Reports
The sum of lines 25 through 38
39 Total Restricted Revenue from State Sources Budget District
Source: Annual Statistical Reports
The sum of lines 25 through 38 (next year budget)
40 Total Restricted Revenue from Federal Sources District
Source: Annual Statistical Reports
Restricted funds provided by the federal government through the state as agent to the school districts, which must be used for specific categorical purposes, such as revenue in lieu of taxes, Elementary / Secondary Education Programs, ROTC, Carl Perkins Stabilization Aid, Adult Education Stabilization, School Food Services, IDEA Title VI, and Safe & Drug Free Schools
40 Total Restricted Revenue from Federal Sources Budget District
Source: Annual Statistical Reports
Restricted funds provided by the federal government through the state as agent to the school districts, which must be used for specific categorical purposes, such as revenue in lieu of taxes, Elementary / Secondary Education Programs, ROTC, Carl Perkins Stabilization Aid, Adult Education Stabilization, School Food Services, IDEA Title VI, and Safe & Drug Free Schools (next year budget)

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Other Sources of Funds

2014-2017
41 Financing Sources District
Source: Annual Statistical Reports
Non-revenue financing sources including, but not limited to, proceeds from the sale of bonds, revolving loans, postdated warrants, current loans, lease purchases, and the debt service savings resulting from refunding outstanding bonds
41 Financing Sources Budget District
Source: Annual Statistical Reports
Non-revenue financing sources including, but not limited to, proceeds from the sale of bonds, revolving loans, postdated warrants, current loans, lease purchases, and the debt service savings resulting from refunding outstanding bonds (next year budget)
42 Balances Consol/Annexed District District
Source: Annual Statistical Reports
Balances transferred from individual districts into the database of the resulting Consolidated/Annexed district
42 Balances Consol/Annexed District Budget District
Source: Annual Statistical Reports
Balances transferred from individual districts into the database of the resulting Consolidated/Annexed district (next year budget)
43 Indirect Cost Reimbursement District
Source: Annual Statistical Reports
Funds provided for those costs that are not readily identified with the activities funded by the associated federal grant or contract, but are incurred for the joint benefit of those activities and other activities and programs of the organization
43 Indirect Cost Reimbursement Budget District
Source: Annual Statistical Reports
Funds provided for those costs that are not readily identified with the activities funded by the associated federal grant or contract, but are incurred for the joint benefit of those activities and other activities and programs of the organization (next year budget)
44 Gains & Losses - Sale Fixed Assets District
Source: Annual Statistical Reports
Non-revenue funds from the sale of equipment, buildings, and land
44 Gains & Losses - Sale Fixed Assets Budget District
Source: Annual Statistical Reports
Non-revenue funds from the sale of equipment, buildings, and land (next year budget)
45 Compensation - Loss of Fixed Assets District
Source: Annual Statistical Reports
Compensation from insurance for the loss of school property that is not being replaced
45 Compensation - Loss of Fixed Assets Budget District
Source: Annual Statistical Reports
Compensation from insurance for the loss of school property that is not being replaced (next year budget)
46 Other District
Source: Annual Statistical Reports
Other inter-fund transfers
46 Other Budget District
Source: Annual Statistical Reports
Other inter-fund transfers (next year budget)
47 Total Other Sources of Funds District
Source: Annual Statistical Reports
The sum of lines 41 through 46
47 Total Other Sources of Funds Budget District
Source: Annual Statistical Reports
The sum of lines 41 through 46 (next year budget)
48 Total Revenue and Other Sources of Funds from All Sources District
Source: Annual Statistical Reports
The sum of lines 24, 39, 40 and 47
48 Total Revenue and Other Sources of Funds from All Sources Budget District
Source: Annual Statistical Reports
The sum of lines 24, 39, 40 and 47 (next year budget)

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Current Expenditures

2014-2017
49 Regular Instruction District
Source: Annual Statistical Reports
Expenditures for activities dealing directly with teaching students or interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in a home or hospital, and in other learning situations such as co-curricular activities
49 Regular Instruction Budget District
Source: Annual Statistical Reports
Expenditures for activities dealing directly with teaching students or interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in a home or hospital, and in other learning situations such as co-curricular activities (next year budget)
50 Special Education District
Source: Annual Statistical Reports
Expenditures for activities that are designed to deal with special needs of children who are handicapped and in need of special education and related services, including teachers, teacher aides, physical and occupational therapists, speech/language therapists, and counselors
50 Special Education Budget District
Source: Annual Statistical Reports
Expenditures for activities that are designed to deal with special needs of children who are handicapped and in need of special education and related services, including teachers, teacher aides, physical and occupational therapists, speech/language therapists, and counselors (next year budget)
51 Career Education District
Source: Annual Statistical Reports
Expenditures for programs that provide individuals with the opportunity for employment in an occupational area, including agricultural operations, business occupations, health careers, or trade and industrial occupations
51 Career Education Budget District
Source: Annual Statistical Reports
Expenditures for programs that provide individuals with the opportunity for employment in an occupational area, including agricultural operations, business occupations, health careers, or trade and industrial occupations (next year budget)
52 Adult Education District
Source: Annual Statistical Reports
Expenditures to develop knowledge and skills to meet education objectives for adults and to prepare for a new or different career
52 Adult Education Budget District
Source: Annual Statistical Reports
Expenditures to develop knowledge and skills to meet education objectives for adults and to prepare for a new or different career (next year budget)
53 Compensatory Education District
Source: Annual Statistical Reports
Expenditures for instructional activities designed primarily to meet the educational needs of pupils who are judged to be underachievers or educationally deprived. All compensatory education must be supplemental to regular instruction
53 Compensatory Education Budget District
Source: Annual Statistical Reports
Expenditures for instructional activities designed primarily to meet the educational needs of pupils who are judged to be underachievers or educationally deprived. All compensatory education must be supplemental to regular instruction (next year budget)
54 Other District
Source: Annual Statistical Reports
Expenditures for instructional activities not otherwise identified, such as gifted and talented programs, band, choir, English Language Learners, Alternative Learning Environments, Fine Arts, and ROTC
54 Other Budget District
Source: Annual Statistical Reports
Expenditures for instructional activities not otherwise identified, such as gifted and talented programs, band, choir, English Language Learners, Alternative Learning Environments, Fine Arts, and ROTC (next year budget)
55 Total Instruction District
Source: Annual Statistical Reports
The sum of lines 49 through 54
55 Total Instruction Budget District
Source: Annual Statistical Reports
The sum of lines 49 through 54 (next year budget)
56 General Administration District
Source: Annual Statistical Reports
Expenditures for activities that are concerned with establishing and administering district policy, including the activities of the district board of education, elections, reappraisal of property, the overall general administration of the district, and the office of the superintendent
56 General Administration Budget District
Source: Annual Statistical Reports
Expenditures for activities that are concerned with establishing and administering district policy, including the activities of the district board of education, elections, reappraisal of property, the overall general administration of the district, and the office of the superintendent (next year budget)
57 Central Services District
Source: Annual Statistical Reports
Expenditures for activities concerned with paying, transporting, exchanging, and maintaining goods and services for the district
57 Central Services Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with paying, transporting, exchanging, and maintaining goods and services for the district (next year budget)
58 Maintenance & Operations of Plant District
Source: Annual Statistical Reports
Expenditures that are concerned with operating and maintaining the plant, grounds, buildings, equipment, maintaining general purpose vehicles such as trucks, tractors, graders and staff vehicles, and maintaining order and safety in school buildings and on school grounds
58 Maintenance & Operations of Plant Budget District
Source: Annual Statistical Reports
Expenditures that are concerned with operating and maintaining the plant, grounds, buildings, equipment, maintaining general purpose vehicles such as trucks, tractors, graders and staff vehicles, and maintaining order and safety in school buildings and on school grounds (next year budget)
59 Student Transportation District
Source: Annual Statistical Reports
Expenditures for activities concerned with the transporting of students to and from school, including managing transportation services such as operating, repairing, cleaning, painting, fueling, and inspecting vehicles for safety
59 Student Transportation Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with the transporting of students to and from school, including managing transportation services such as operating, repairing, cleaning, painting, fueling, and inspecting vehicles for safety (next year budget)
60 Othr District Level Support Service District
Source: Annual Statistical Reports
Expenditures for all district level support services not otherwise identified
60 Othr District Level Support Service Budget District
Source: Annual Statistical Reports
Expenditures for all district level support services not otherwise identified (next year budget)
61 Total District Support Services District
Source: Annual Statistical Reports
The sum of lines 56 through 60
61 Total District Support Services Budget District
Source: Annual Statistical Reports
The sum of lines 56 through 60 (next year budget)
62 Student Support Services District
Source: Annual Statistical Reports
Expenditures for services that are designed to assess and improve the welfare of students and supplement the teaching process, including social work services, guidance services, physical and mental health services, speech pathology, audiology services, and parental involvement programs
62 Student Support Services Budget District
Source: Annual Statistical Reports
Expenditures for services that are designed to assess and improve the welfare of students and supplement the teaching process, including social work services, guidance services, physical and mental health services, speech pathology, audiology services, and parental involvement programs (next year budget)
63 Instructional Staff Support Service District
Source: Annual Statistical Reports
Expenditures that are associated with assisting the instructional staff in planning, developing and evaluating the process of providing learning experiences for children
63 Instructional Staff Support Service Budget District
Source: Annual Statistical Reports
Expenditures that are associated with assisting the instructional staff in planning, developing and evaluating the process of providing learning experiences for children (next year budget)
64 School Administration District
Source: Annual Statistical Reports
Expenditures for activities concerned with overall administrative responsibility of a school, including the office of the principal
64 School Administration Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with overall administrative responsibility of a school, including the office of the principal (next year budget)
65 Total School Support Services District
Source: Annual Statistical Reports
The sum of lines 62 through 64
65 Total School Support Services Budget District
Source: Annual Statistical Reports
The sum of lines 62 through 64 (next year budget)
66 Food Service Operations District
Source: Annual Statistical Reports
Expenditures for activities concerned with providing food to students and staff in a school or school district. This service area includes preparing and serving regular meals, lunches, or snacks in connection with school activities and food delivery
66 Food Service Operations Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with providing food to students and staff in a school or school district. This service area includes preparing and serving regular meals, lunches, or snacks in connection with school activities and food delivery (next year budget)
67 Other Enterprise Operations District
Source: Annual Statistical Reports
Expenditures for activities where the stated intent is for the activity to finance or recover the costs primarily through user charges. Food services are not included
67 Other Enterprise Operations Budget District
Source: Annual Statistical Reports
Expenditures for activities where the stated intent is for the activity to finance or recover the costs primarily through user charges. Food services are not included (next year budget)
68 Community Operations District
Source: Annual Statistical Reports
Expenditures for activities concerned with providing community services to students, staff, or other community participants. Examples of this function would be offering parental training or operating a community swimming pool, a recreation program for the elderly, or a childcare center for working mothers
68 Community Operations Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with providing community services to students, staff, or other community participants. Examples of this function would be offering parental training or operating a community swimming pool, a recreation program for the elderly, or a childcare center for working mothers (next year budget)
69 Other Non-Instructional Services District
Source: Annual Statistical Reports
Expenditures for non-instructional programs not otherwise identified
69 Other Non-Instructional Services Budget District
Source: Annual Statistical Reports
Expenditures for non-instructional programs not otherwise identified (next year budget)
70 Total Non-Instructional Services District
Source: Annual Statistical Reports
The sum of lines 66 through 69
70 Total Non-Instructional Services Budget District
Source: Annual Statistical Reports
The sum of lines 66 through 69 (next year budget)
71 Facilities Acquisition & Const. District
Source: Annual Statistical Reports
Expenditures for activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, initially installing or extending service systems, and site improvements
71 Facilities Acquisition & Const. Budget District
Source: Annual Statistical Reports
Expenditures for activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, initially installing or extending service systems, and site improvements (next year budget)
72 Debt Service District
Source: Annual Statistical Reports
Expenditures for paying the district’s debt, including principal, interest, and fiscal fees
72 Debt Service Budget District
Source: Annual Statistical Reports
Expenditures for paying the district’s debt, including principal, interest, and fiscal fees (next year budget)
75 Other Non-Programmed Costs District
Source: Annual Statistical Reports
Other non-programmed costs not otherwise identified
75 Other Non-Programmed Costs Budget District
Source: Annual Statistical Reports
Other non-programmed costs not otherwise identified (next year budget)
76 Total Expenditures District
Source: Annual Statistical Reports
The sum of lines 55, 61, 65, 70, and 71 through 75
76 Total Expenditures Budget District
Source: Annual Statistical Reports
The sum of lines 55, 61, 65, 70, and 71 through 75 (next year budget)
77 Less: Capital Expenditures District
Source: Annual Statistical Reports
Expenditures for acquiring capital assets, including land, existing buildings, existing infrastructure assets, and equipment. (Includes amounts shown on line 71)
77 Less: Capital Expenditures Budget District
Source: Annual Statistical Reports
Expenditures for acquiring capital assets, including land, existing buildings, existing infrastructure assets, and equipment. (Includes amounts shown on line 71)
78 Less: Debt Service District
Source: Annual Statistical Reports
The amount in line 72
78 Less: Debt Service Budget District
Source: Annual Statistical Reports
The amount in line 72 (next year budget)
79 Total Current Expenditures District
Source: Annual Statistical Reports
Line 76 less lines 77 and 78
79 Total Current Expenditures Budget District
Source: Annual Statistical Reports
Line 76 less lines 77 and 78 (next year budget)
80 Exclusions from Current Expenditures District
Source: Annual Statistical Reports
The following accounts are excluded from Current Expenditures to arrive at Net Current Expenditures: tuition paid by individuals; tuition paid by other LEAs within the State; transportation fees paid by individuals; transportation fees paid by other LEAs within the State; services provided to other LEAs (other than tuition and transportation); food service revenues; student activities revenues; textbook revenues; Community Operations (line 68) and Other Non-Programmed Costs (line 75). Students of adult education and pre-school programs are not included in ADA (line 2); therefore, those expenditures are not included in Net Current Expenditures
80 Exclusions from Current Expenditures Budget District
Source: Annual Statistical Reports
The following accounts are excluded from Current Expenditures to arrive at Net Current Expenditures: tuition paid by individuals; tuition paid by other LEAs within the State; transportation fees paid by individuals; transportation fees paid by other LEAs within the State; services provided to other LEAs (other than tuition and transportation); food service revenues; student activities revenues; textbook revenues; Community Operations (line 68) and Other Non-Programmed Costs (line 75). Students of adult education and pre-school programs are not included in ADA (line 2); therefore, those expenditures are not included in Net Current Expenditures (next year budget)
81 Net Current Expenditures District
Source: Annual Statistical Reports
Line 79 minus line 80
81 Net Current Expenditures Budget District
Source: Annual Statistical Reports
Line 79 minus line 80 (next year budget)
82 Per Pupil Expenditures District
Source: Annual Statistical Reports
Line 81 divided by line 2. The Per-Pupil Expenditure (PPE) is calculated using the four-quarter ADA. Arkansas uses the three-quarter ADM for funding and other analytical purposes
82 Per Pupil Expenditures Budget District
Source: Annual Statistical Reports
Line 81 divided by line 2. The Per-Pupil Expenditure (PPE) is calculated using the four-quarter ADA. Arkansas uses the three-quarter ADM for funding and other analytical purposes (next year budget)

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Salaries and Balances

2014-2017
83 Personnel - Non-Federal Licensed Classroom FTEs District
Source: Annual Statistical Reports
The number of K-12 licensed personnel employed by the district as K-12 classroom teachers, librarians, counselors, psychologists, and other K-12 licensed, non-administrative employees and paid from the Teacher Salary Fund. Licensed employees paid from federal funds are not included
83.5 Total Salary - Non-Federal Licensed Classroom FTEs District
Source: Annual Statistical Reports
This line amount is the total salaries of all licensed classroom teachers employed by public school districts
84 Avg Salary - Non-Federal Licensed Classroom FTEs District
Source: Annual Statistical Reports
The average salary of personnel defined in line 83
85 Personnel - Non-Federal Licensed FTEs District
Source: Annual Statistical Reports
The number of all licensed personnel including administrative FTEs, K-12 Classroom FTEs, and other non-administrative personnel employed by the district and paid from the Teacher Salary Fund. Adult education employees and licensed employees paid from federal funds are not included
85.5 Total Salary - Non-Federal Licensed FTEs District
Source: Annual Statistical Reports
This line amount is the total salaries of all licensed personnel employed by public school districts
86 Avg Salary - Non-Federal Licensed FTEs District
Source: Annual Statistical Reports
The average salary of personnel defined in line 85
87.1 Legal Balance (funds 1-2-4) District
Source: Annual Statistical Reports
Combined balances as of June 30, for Teacher Salary Fund, Operating Fund, and Debt Service Fund
87.1 Legal Balance (funds 1-2-4) Budget District
Source: Annual Statistical Reports
Combined balances as of June 30, for Teacher Salary Fund, Operating Fund, and Debt Service Fund (next year budget)
87.2 Categorical Fund Balance District
Source: Annual Statistical Reports
Combined balances as of June 30, for the National School Lunch State Categorical Fund (NSL), Alternative Learning Environment Fund (ALE), English Language Learner Fund (ELL), and the Professional Development Fund
87.2 Categorical Fund Balance Budget District
Source: Annual Statistical Reports
Combined balances as of June 30, for the National School Lunch State Categorical Fund (NSL), Alternative Learning Environment Fund (ALE), English Language Learner Fund (ELL), and the Professional Development Fund (next year budget)
87.3 Deposits With Paying Agents (QZAB) District
Source: Annual Statistical Reports
Escrow balance as of June 30, restricted for the retirement of Qualified Zone Academy Bonds
87.3 Deposits With Paying Agents (QZAB) Budget District
Source: Annual Statistical Reports
Escrow balance as of June 30, restricted for the retirement of Qualified Zone Academy Bonds (next year budget)
87.4 Net Legal Bal (Excl Cat & QZAB) District
Source: Annual Statistical Reports
Line 87.1 minus (line 87.2 plus line 87.3)
87.4 Net Legal Bal (Excl Cat & QZAB) Budget District
Source: Annual Statistical Reports
Line 87.1 minus (line 87.2 plus line 87.3) (next year budget)
88 Building Fund Balance (fund 3) District
Source: Annual Statistical Reports
Building Fund Balance as of June 30. The Building Fund is used to record revenues and expenditures of specific building projects
88 Building Fund Balance (fund 3) Budget District
Source: Annual Statistical Reports
Building Fund Balance as of June 30. The Building Fund is used to record revenues and expenditures of specific building projects (next year budget)
89 Capital Outlay Balance/Dedicated M&O (fund 5) District
Source: Annual Statistical Reports
Capital Outlay Fund Balance as of June 30. The Capital Outlay Dedicated M & O Fund is comprised of a set of accounts used to record the receipts and expenditures of building projects funded by mills voted and passed specifically for capital outlay and dedicated M&O purposes
89 Capital Outlay Balance/Dedicated M&O (fund 5) Budget District
Source: Annual Statistical Reports
Capital Outlay Fund Balance as of June 30. The Capital Outlay Dedicated M & O Fund is comprised of a set of accounts used to record the receipts and expenditures of building projects funded by mills voted and passed specifically for capital outlay and dedicated M&O purposes (next year budget)

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