Local Education Agency (LEA) - the entity created to provide educational services for constituents
Maintenance of Plant - expenditures incurred to keep the grounds, buildings, and equipment in their original condition of efficiency or completeness.
Mid-level Administration - expenditures for district-wide administration and supervision of instructional programs and for school administration.
Operation of Plant - expenditures for keeping the physical plant open and ready for use, including cleaning services; utilities; rental of facilities; grounds maintenance; warehousing and storing services; security services; and other routine activities. Special Education - expenditures for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive, emotional, and/or physical factors.
Student Activities Fund - a fund used to account for the operations of student activities that are owned, operated, and managed by the student body under the guidance and/or direction of staff members or other adults.
Student Personnel Services - expenditures for attendance services, social work services, student accounting services, etc. Transfers - payments by one agency to another for services rendered. Transfers are differentiated from contracted services to prevent double accounting of expenditures between education service providers.
Teachers’ Retirement - the annual contribution to the teachers’ retirement system to support benefits of future retirees