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Administration, a new expenditure category, was added to report the expenditures for Instructional Supervision and School Administration; and Capital Outlay was modified to include the costs of Facilities Acquisition and Construction. Because of these changes, longitudinal comparisons of expenditures in these expenditure categories are not available.

DEFINITIONS

Administration - expenditures for the general regulation, direction, and control of the LEA and the LEA instructional

programs. formulation the LEA as

Activities in this category generally involve the and execution of educational or financial policy for a whole, rather than the administration of a single

building or narrow phase of school of education services, office of the

activity and includes board superintendent, community

relations,

business

processing;

printing

data legal

services; human and duplicating;

resources; purchasing;

services; planning, research, and evaluation services; centralized support services, and general support services.

Average Number Belonging - the aggregate number of student days in membership divided by the number of days schools were open, adjusted for half-day prekindergarten and kindergarten programs.

Average Daily Attendance - the aggregate number of student days attended divided by the number of days schools were

open, adjusted for prekindergarten programs.

half-day

prekindergarten

and

Capital Outlay - expenditures of current funds for directing and managing the acquisition of, or addition to, fixed assets, including money spent for land or existing buildings , or improvements renovations. grounds, construction, remodeling, to

Community Services - expenditures for activities which are provided by the LEA for the community or some segment of

the community other than for public school activities and adult

education.

Included

in

this

category

are

expenditures

for

community recreation programs, before and after programs, and community transportation programs.

school

Current Expense Fund - the fund used to account for the basic operations of the LEA, comprised of the general fund and those special revenue funds available for general fund purposes. Expenditures in this fund are reported by expenditure category and object.

Debt Service Fund - the fund used to account for the payments of interest and principal on long-term general obligation debt and state loans, excluding obligations incurred by the State of Maryland for construction of public school facilities. Debt issuance and repayment is the responsibility of the parent government, but LEAs are required to report their portion of county debt annually.

Fixed Charges - expenditures of a generally recurrent nature which are not readily chargeable to other expenditure categories, such as employee benefits, rent, insurance, judgements, and other such items.

Food Service Fund - expenditures for activities involving the preparation and serving of meals to students and adults.

Health Services - expenditures for physical and mental health activities which provide students with appropriate medical, dental, and nurse services

Instructional expenditure categories - expenditures for activities that deal with teaching regular students and/or enhancing the educational experience for students. Instructional expenditures occur at the school level for

classroom instruction, psychological services,

media services, guidance services, cocurricular activities. Also included

are expenditures for instructional staff development curriculum development provided by instructional staff.

and

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