Federal and State Funding
Definitions of In$ite
and Educational Levels
During the In$ite
implementation process, all school district expenditures are associated with an
In$ite function, an In$ite program, and a location. Reports are produced using
one or more of these dimensions.
In$ite is organized around five
broad functional areas: Instruction, Instructional Support, Operations, Other Commitments,
and Leadership. Within each of these five broad areas are sub-functions providing greater
detail. In total, there are fifteen sub-functions. Within sub-functions, there are a total
of 32 detail functions. Each school district expenditure is assigned to one of 32 detail
functions, which can then be aggregated to sub-functions and functions on different
The outline below
shows the three levels of functions and their definitions. While most categorization is
fairly straightforward, in some cases a careful evaluation of job duties or purpose of an
expenditure is needed to properly determine the In$ite function. Because every
school district is slightly different, these definitions are meant as guidelines and do
not cover every conceivable scenario.
salaries and related employment costs for teachers who interact with
pupils face-to-face, or via electronic means. Includes classroom, hospital and home bound
teachers. Includes the cost of third-party instructional services for district students
(e.g. advanced college courses, or specialized classes provided by another district) .
Includes the cost of travel for hospital, home bound, and itinerant teachers. Includes only
the teaching portion of an expenditure for department chairpersons who also teach. Also
includes drivers education teachers if taught during normal school hours and offered
without a fee and restricted to students (otherwise assigned to Extracurricular).
Substitutes are the same as Instructional Teachers, except used for certified teachers not on
are the same as Instructional Teachers, except
Paraprofessionals. Usually called instructional aides or classroom aides and are not
certified as teachers. They do provide direct service to students in the classroom.
This category excludes: non-instructional paraprofessionals, aides and
graders (non-instructional Para educators, aides, and graders assigned to teachers are
assigned to Inservice, Staff Development and Support, all others are assigned to the
appropriate detail function under Instructional Support, Operations, or Leadership).
Pupil-use Technology and
Software includes technology and software that pupils use
and the salaries and related employment costs of staff who are dedicated to technology
instruction (teachers are included in Instructional Teachers), pupil-use network
management, or computer lab support personnel. The equipment could be located in the
classroom, in computer labs, or connected by terminals to a central site. Includes
expenditures for dedicated telephone lines, maintenance and repair, and service contracts.
Technology and software for purposes other than pupil-use should be mapped to the detailed
function that most closely matches its intended use.
Materials, Trips, and Supplies includes the cost of instructional materials
& supplies and staff dedicated to managing the selection of those materials and
supplies. Specific materials and supplies may including textbooks, paper, lab materials,
test forms, workbooks, chalk, markers, maps and charts. (Only the costs of tests are
assigned to this function. Test related research and development and the personnel
involved in that process are assigned to the In$ite detail function Curriculum
Development. Also includes costs of field trips that are instruction-related.
Non-instructional trips (band, glee-club, etc.) are assigned to Extracurricular.
This category excludes: furniture,
equipment, and their repairs (assigned to Facilities); media, such as projectors,
video players, video-conferencing, and equipment, etc., which are assigned to Library and
Counseling includes the
salaries and related employment costs of guidance counselors that provide counseling to
the general student population. Also includes field support coordinators that work
directly with guidance counselors, and can include guidance and counseling administrators
in the central office.
Excludes attendance functions and health
services (assigned to Student Health and Services).
Media includes the salaries and related employment
costs of librarians and media technicians. Also includes the cost of media equipment,
library books, and general media and library office costs. Also includes field support
coordinators that work directly with librarians and media personnel, and administrators in
the central office.
Extracurricular includes the salaries and related employment
costs of coaches and staff related to sports, clubs and other extracurricular activities.
Also includes cost of equipment, related facilities and utilities, and transportation.
Includes non-instructional field trips (band, glee club, drama club, etc.) Excludes
instructional field trips, which are assigned to Instructional Materials, Trips, and
Student Health and Services includes the salaries and related employment
costs of nurses and medical staff. This category also includes community outreach services
directed toward the families of students, and attendance services.
Curriculum Development includes the salaries and related employment costs of staff assigned to
improving curriculum or teaching curriculum concepts to Teachers. If a Curriculum
Department exists, this detail function includes all of the costs of that department
including secretaries, clerks, and curriculum materials. Includes expenditures for
purchased curriculums and purchased curriculum services.
In-service, Staff Development,
and Support includes the cost of in-service training and
other types of staff development provided either in-house or by outside providers. Also
includes teacher mentoring program costs, teacher trainer costs, and non-instructional
paraprofessionals, aides, and graders assigned to teachers.
Sabbaticals includes all costs of salaries and benefits related to providing teacher
Program Development includes the salaries and related employment costs of staff who develop,
monitor, and maintain defined categorical programs (e.g. Special Education, Chapter
1/Title, or General Education). Includes office costs and clerical costs associated with
the administrator's activities. This may include, for example, the staff costs of
maintaining an IEP program for Special Education students including the clerical effort to
maintain the records for IEPs. Also includes the portion of a teacher's salary related to
serving as a department chair.
Evaluators, Personal Attendants and Social Workers includes
the salaries or contract fees and related employment costs of evaluators, social workers,
therapists, psychologists, or other type of counselor serving specific needs of a defined
program (e.g. Special Education), regardless of funding source. This detail category
excludes the cost of counseling for the general population of students not related to a
specific program (these are assigned to Guidance and Counseling).
Includes the cost of personal student attendants.
Non-instructional Pupil Services
Transportation includes all costs of transportation services associated with district
students attending district schools. This may include bus driver salaries and related
employment costs, or transportation contracts, and administrators who administer the
transportation services. Also includes the maintenance and operating costs associated with
Food Service includes all costs of food service operations. This may include central and
on-site food preparation salaries and related employment costs, or food service contracts,
and administrators who administer food services.
Safety includes the cost of safety personnel (salaried or contracted) and the cost
of safety devices and maintenance of safety equipment in schools and in buses. Includes
crossing guards, school security personnel, and related equipment.
Building, Upkeep, Utilities, and
Maintenance are the costs associated with running the
day-to-day operations of facilities. Each detail function below includes expenses, if any,
related to the office of the staff included in that detail function. Includes cost of
utilities, desks, chairs, furniture and fixtures. Includes salaries and related employment
costs and contracted services of custodians, janitors, and maintenance workers; and the
cost of associated supplies, service contracts, furnishings
Excludes: Capital outlay (assigned to Capital Projects), lease expense (assigned to the function that the
leased item pertains to) and debt service (assigned to Debt Service)
related to buildings.
Data Processing includes the cost of the data processing department (excludes student use
technology, see Pupil Use Technology and Software). Includes salaries and related
employment costs, equipment cost and DP maintenance contracts.
Business Operations includes the cost of business offices (e.g. payroll,
human resources, accounting and finance, procurement). Includes interest payments on
revolving lines of credit used to fill funding gaps between receipt of tax revenues.
Includes salaries and related employment costs, office expenses and all other departmental
are the amount of the budget reserved for Contingencies or
Debt Service includes the cost of principal and interest payments made
on debt (except for revolving credit - see Business Operations).
Capital Projects includes capital expenditures for land, buildings, and
improvements. Typically includes all expenditures in a district's Capital Projects Fund.
If Capital Projects Fund expenditures include furniture and equipment, these expenditures
should be mapped to school or non-school buildings, as appropriate.
Parochial, Private, Charter, and
Public School Pass-Throughs include dollars that are passed
through the public school district to parochial, private, charter and public schools. None
of this cost benefits the school district. Includes contracted services of private schools
for Special Education pupils. Also includes tuition to cover educational and special needs
supplied by other sources where the day-to-day responsibility for the student is outside
the district, as well as associated transportation costs.
Retiree Benefits and Other
include cost of retirement benefits paid to retirees out of current
operating funds. The cost of pension funding for current employees is allocated as a
related employment cost to other functional categories.
Enterprise and Community Service
Operations include activities that are financed and operated
in a manner similar to private business enterprises - when the stated intent is that the
costs are financed or recovered primarily through user charges. One example could be a
bookstore. Also includes activities concerned with providing community services. Examples
include a community swimming pool, a recreation program for the elderly and a child-care
center for working parents.
Claims and Settlements
include specific litigation awards or settlement of obligations
resulting in the outlay of cash. Fees associated with legal services rendered are assigned
to Legal under leadership.
Principals and Assistant
Principals include the salaries and related employment costs
of principals and assistant principals who work in schools. A principal usually has the
responsibility of being the instructional leader for a specific school or schools. Any
time spent by these individuals in face-to-face teaching is assigned to Instructional
School Office include the salaries, and related employment costs for administrative support
staff for the principal and assistant principals. Also includes the basic administrative
costs of running the school (office supplies, etc.)
Program and Operations Management
Deputies, Senior Administrators,
Researchers, and Program Evaluators include the office
costs, salary and related employment costs of deputy superintendents, senior
administrators, research staff, public relations and program evaluators. The personnel
included in this In$ite function are thought of as the superintendent's cabinet. Any
time spent by these individuals in face-to-face teaching is assigned to Instructional
Superintendent and School Board
includes the salaries and related employment costs of the
superintendent and the school board. Also includes the office and support staff costs that
support these functions.
Legal includes the salaries and related employment costs of the Legal Department
staff. Also includes the office and support staff costs that support this function.
Includes cost of contracted legal services.
In$ite Program Definitions
The In$ite program
dimension is used to indicate which group of students benefited from the expenditure.
There are six broad program areas, and each school district can define up to 90
sub-programs within each of these six broad areas. Guidelines for each of the six program
areas are listed below:
Special Education includes all additional costs for children with special needs
(full-time and part-time special education) funded from both local property taxes (tax
levy) and federal, state, and local categorical funding (i.e. reimbursable and other
dollars with specific targets, regulations, and other spending constraints). In
Pennsylvania, the state considers gifted education programs to be part of special
education as well.
Bilingual, ESL, or LEP include
costs related to federal and state programs for children with limited English proficiency,
but does not include costs of "foreign language training" (e.g., immersion
programs). Also known as English as a Second Language (ESL) or Limited English Proficient
Chapter 1 or Title 1 includes the
costs of all programs targeted toward children at risk of academic failure, typically due
to the impact of poverty. Includes Federal dollars (distributed by the State) for
assisting low-income students under the federal law Improving America's Schools Act
Vocational Education includes those
vocational training costs that are directly associated with integrated education programs
to teach trades or specific job-related skills; also involves pre-vocational experiences
and explorations, planning related to employment after school graduation, or planning
related to attending trade schools, community colleges, or a four-year university, with
the intent of mastering a particular trade or employment skill. Regular "home
economics" and "shop" classes are not included in this program but should
be included in General Education.
Other Programs is used to track
programs that are outside the bounds of the typical school day, school year, or regular
curriculum. Child care, recreational programs, military programs, and summer school are
all examples of "other" programs. These programs may or may not be mandated and
they may or may not have dedicated revenue sources assigned to support them.
General Education costs are those
associated with the standard, or regular programs, drawn from the General Fund, from both
State and Local sources (property taxes or tax-levy dollars), and are thus not categorical
or reimbursable. General education programs are open to any student, although not all
students may enroll in every program. Examples include band and music programs, drama
programs, athletic programs, etc.
In$ite Locations and Education Levels
In$ite uses the
location dimension to indicate where the benefit of a particular expenditure takes place.
In some cases this may not be the same as the location which controls the expenditure. For
instance, some expenditures such as transportation or food service are made by the central
office but services are actually provided at individual schools. Reports reflect both
costs that are charged directly to buildings as well as those that are allocated from a
central location as in the above examples. All buildings in the district are assigned to
one of the location categories below.
Schools includes expenditures charged directly to the school site plus costs
allocated from central sites for goods and services delivered to pupils and teachers in
the schools. In cases where a district's schools do not serve exactly the grade levels in
the definitions, the school type with the most similar cost structure is chosen.
Elementary generally serves kindergarten through fifth or sixth grade. Usually set up as
self-contained classrooms (non-departmentalized).
Middle generally serves sixth or seventh through eighth or ninth grade. Usually set
up in a departmental structure, but may be more team-oriented or have other flexible
High generally serves ninth or tenth through twelfth grades. Usually set up using
separate department or cost centers to reflect specific programs or services.
Other may not be a separate physical location, but "other schools" can be
created to segregate the costs of programs or services that are either outside the bounds
of the typical school day (day care programs), school year (summer school), or school
population (preschool). Assigning these costs to an "other school" location
makes their actual physical locations more comparable to each other. For instance, if only
one elementary school in the district has a pre-school that serves the whole district, the
costs of that elementary school would not be comparable to the others in the district. By
assigning the preschool costs to an "other school" location, all elementary
schools are comparable and the costs of the preschool services are still clearly shown.
Alternative is generally used to indicate schools that have very specialized curricula or
serve very specific populations of students with unique needs. As a result of the programs
or services provided, these schools tend to have cost structures that are very different
from their mainstream counterparts. Alternative schools for students with discipline or
other behavioral problems are common examples.
Non-school: Includes expenditures associated with the Board of Education, school district
management and the other costs at non-school locations (warehouse, garage, etc.).
Locations designated as "non-school" cannot have students assigned to them.
Non-Allocated Costs: This "location" dimension is used in reports to separate all the
non-school expenditures assigned to the Other Commitments functions from other non-school
expenditures. These costs (which include debt service, capital projects, retiree benefits,
enterprise operations, etc.) do not reflect day-to-day costs of the internal district
operations and are never allocated out to school buildings. Separating these expenditures
makes it easier to see the costs that may be more easily available for reallocation or
restructuring within the district's budget.