The definitions below are ordered in the sequence in which the items appear in the District Detail and Charter Detail. Each data item is numbered to correspond to its column head number. For a complete description of the data source for any item, refer to the Data Sources appendix which cross-references sources with the items defined below.

County Number and Name: The county number is a unique identifier assigned to each county for administrative purposes. The numbers correspond to the alphabetic order of county names. (Source: Organization Master Files)

District Name: The name of the district. For all non-charter districts it includes one of the following designators for the governance system: ISD (Independent School District): A locally elected board of trustees governs the district.

CSD (Common School District): The commissioners court of the county governs the school district.

MSD (Municipal School District): The city council governs the school district. Most districts are independent school districts (ISD). Due to space limitations, the "ISD" designation has been omitted but the other designators, "CSD" and "MSD" have been retained. (Source: Organization Master Files)

Region: The Education Service Center (ESC) region from which the district receives educational services. This is not necessarily the service center assignment based upon geographic location, although in most cases they are the same. There are 20 ESCs serving districts in the state. (Source: Organization Master Files)

SSA Status: An indicator of whether or not a district participates in a special education shared services arrangement (SSA). An "F" indicates the district is a fiscal agent, an "M" indicates the district is a member, and a blank means the district does not participate. For these districts, dollar amounts per student may be distorted because student counts and budgeted expenditures may be reported by different districts. Districts participating in types of SSAs other than special education SSAs are not indicated. (Source: Special Education SSAs)

1. Accountability Ratings: The accountability rating of the district as of February 16, 2000. Districts are classified as either Exemplary (EX); Recognized (RE); Academically Acceptable (AA); Academically Unacceptable (AU); Unacceptable due to Special Accreditation Investigation (US); Unacceptable due to Data Quality (UD); or, Charter (CS). Approximately 50 percent of the districts in the state are rated Academically Acceptable. The 61 open-enrollment charters are the only districts not rated. See the TEA publication, Accountability Manual: The 1999 Accountability Rating System for Texas Public Schools and School Districts, for a detailed description of the 1999 accountability criteria and standards. (Source: Division of Performance Reporting)

2. Total Number of Schools: A count of campuses in a district that have a unique state-assigned nine-digit identifier and had students enrolled as of October 30, 1998. (Source: Organization Master Files; PEIMS, 110)

3. Total Students: The number of students in membership as of October 30, 1998, at any grade, from early childhood education through grade twelve. Membership is defined as the count of students enrolled with an average daily attendance status code that is not equal to zero. Students with a status code of zero, meaning enrolled but not in membership, are not included in this item. Statewide, 9,067 students, or 0.2 percent of all students, are enrolled but are not in membership and thus are not included in this item. (Source: PEIMS, 110)

4. % African American: Percentage of total students reported as African American. (Source: PEIMS, 110)

5. % Hispanic: Percentage of total students reported as Hispanic. (Source: PEIMS, 110)

6. % White: Percentage of total students reported as White. (Source: PEIMS, 110)

7. % Other: Percentage of total students reported as either Asian / Pacific Islander or Native American. (Source: PEIMS, 110)

8. % Economically Disadvantaged: Percentage of total students reported as economically disadvantaged. Economically disadvantaged students are those who are reported as eligible for free or reduced-price meals under the National School Lunch and Child Nutrition Program, or other public assistance. Students reported with any one of these status codes may or may not be enrolled in a special program such as compensatory or special education. (Source: PEIMS, 110)

9. % Special Education: Students identified as participating in programs for students with disabilities expressed as a percent of total students. Students are placed in special education by their Admission, Review, and Dismissal (ARD) committee. Students in special education may also be counted in other special programs such as career and technology or bilingual / ESL education. (Source: PEIMS, 110)

10. % Bilingual / ESL Education: Students identified as participating in bilingual education or English as a second language (ESL) expressed as a percent of total students. Students in bilingual / ESL education may also be counted in other special programs such as special education or career and technology. (Source: PEIMS, 110)

11. % Career and Technology Education: Students identified as taking career and technology education courses expressed as a percent of total students. Students taking these courses may also be counted in other special programs such as special or bilingual education. (Source: PEIMS, 110)

12. % Gifted and Talented Education: Students identified and served in state-approved gifted and talented programs expressed as a percent of total students. Students in gifted and talented education may also be counted in other special programs such as career and technology or bilingual / ESL education. (Source: PEIMS, 110)

13. Attendance Rate (1997-98): The total number of days, summed for all students, that students were present in 1997-98 divided by the total number of days students were in membership in 1997-98. Only students in grades 1-12 are included in the calculations. (Source: PEIMS, 400)

14. Annual Dropout Rate (1997-98): The total number of students reported as dropouts during 1997-98 in grades 7-12 expressed as a percent of the total number of students in membership at any time during 1997-98 in grades 7-12. The TEA deletes from the count any student who was erroneously reported as a dropout, such as students who are found to be enrolled in another district, or students who have received their GED (General Education Development) certificate. The dropout statistic reported in this publication is the measure that is used as a base indicator in the accountability system. Districts that report no students dropped out have a zero (0) dropout rate. If dropout data are not required for a district because only lower grades are offered, then an "n/a" is printed. "LT5" will appear in cases where there were fewer than five 7-12th graders, to protect the students' anonymity. (Source: PEIMS, 203, 400; GED File)

15. Longitudinal Dropout Rate (Class of 1998): The number of students who began 7th grade in 1992-93 and were identified as dropouts on or before their expected graduation year of 1997-98. This count is expressed as a percent of the final number of students in the cohort after six years. Students who transfer out or transfer in are subtracted or added to the denominator, respectively. (Source: PEIMS, 110, 203, 400; GED File)

16. Number of Graduates (Class of 1998): The number of students who graduated during the 1997-98 school year, including the summer of 1998. This count includes 12th grade graduates, as well as graduates from other grades. Counts of graduates identified as receiving special education services are included in this total. (Source: PEIMS, 203)

17. Completion Rate (Class of 1998): The class (or cohort) of students who were first enrolled as 9th graders in the 1994-95 school year who complete school by the 1997-98 school year. Students are considered to be completers if at any time during these years they graduate, receive a GED certificate, or continue in school by enrolling in the 1998-99 school year. The number of completers is expressed as a percent of the original 9th grade cohort after adjusting for transfers in and transfers out. (Source: PEIMS, 110, 203; GED File)

18. % Passing All Tests Taken: The total number of students who passed all the TAAS tests they attempted expressed as a percentage of the total number of students who took one or more tests. The performance of students tested in grades 3-8 and 10 in reading and mathematics, and grades 4, 8, and 10 in writing are included. TAAS science and social studies results are not included. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

19. % Passing Reading: For all grades, the total number of students who passed TAAS reading, expressed as a percentage of the total number of students tested in reading. The performance of tested special education students and students taking the Spanish TAAS in reading at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. Reading is administered to students in grades 3-8 and 10. (Source: TAAS)

20. % Passing Writing: For all grades, the number of students who passed TAAS writing, expressed as a percentage of the total number of students in writing. Beginning this year, the performance of tested special education students are included; however, the Spanish 4th grade writing results will not be included until the 1999-2000 school year. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. Writing is administered to students in grades 4, 8, and 10. (Source: TAAS)

21. % Passing Mathematics: For all grades, the number of students who passed TAAS mathematics, expressed as a percentage of the total number of students tested in mathematics. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. Mathematics is administered to students in grades 3-8 and 10. (Source: TAAS)

22. % African American Students Passing: For all grades and the subject areas of TAAS reading, writing, and mathematics, the number of African American students who passed all the tests they attempted, expressed as a percentage of the total number of African American students tested on at least one examination. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

23. % Hispanic Students Passing: For all grades and the subject areas of TAAS reading, writing, and mathematics, the number of Hispanic students who passed all the tests they attempted, expressed as a percentage of the total number of Hispanic students tested on at least one examination. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

24. % White Students Passing: For all grades and the subject areas of TAAS reading, writing, and mathematics, the number of White students who passed all the tests they attempted, expressed as a percentage of the total number of White students tested on at least one examination. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

25. % Other Students Passing: For all grades and the subject areas of TAAS reading, writing, and mathematics, the number of Asian/Pacific Islander and Native American students who passed all the tests they attempted, expressed as a percentage of the total number of Asian/Pacific Islander and Native American students tested on at least one examination. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

26. % Economically Disadvantaged Students Passing: For all grades and the subject areas of TAAS reading, writing, and mathematics, the number of economically disadvantaged students who passed all the tests they attempted, expressed as a percentage of the total number of economically disadvantaged students tested on at least one examination. Beginning this year, the performance of tested special education students and students taking the Spanish TAAS in reading and mathematics at grades 3 and 4 are included. Only students enrolled in the district as of October 30, 1998 are included. "LT5" will appear in cases where fewer than five students were tested, to protect the students' anonymity. If no students were tested, an "n/a" is printed. (Source: TAAS)

27. Percent Tested (Class of 1998): The number of graduates of the class of 1998 who took either the College Board's SAT I or the ACT, Inc. (Enhanced) ACT assessment, expressed as a percent of all graduates. The count of graduates in the denominator does not include special education graduates; however, special education graduates who took either the SAT I or ACT are included in the numerator. (Source: SAT I / ACT File; PEIMS, 203)

28. Percent at or Above Criterion (Class of 1998): The number of examinees in the class of 1998 who, on their most recent test, scored at or above the criterion score (1110 on the SAT I or 24 on the ACT) expressed as a percent of all examinees. (Source: SAT I / ACT File)

29. SAT I--Mean Total Score (Class of 1998): The sum of the mathematics and verbal SAT I scores for all students divided by the number of examinees. Total scores for the SAT I range from 400 to 1600. These results include only the most recent scores received by the class of 1998 on an SAT I test taken anytime during their high school years. Scores are reported for examinees who expected to graduate during the 1997-98 school year. If no students were tested or no scores were reported, then an "n/a" is printed. "LT5" will appear in cases where fewer than five students were tested, to protect the confidentiality of the students' test scores. (Source: SAT I / ACT File)

30. ACT--Mean Composite Score (Class of 1998): The average of the ACT composite scores (an average of English, mathematics, reading, and science reasoning portions of the ACT), created by summing the composite scores and dividing by the number of ACT examinees. Composite scores for the ACT range from 1 to 36. Composite scores include only the most recent scores received by the class of 1998 during either their junior or senior years. Scores are reported for examinees who expected to graduate during the 1997-98 school year. If no students were tested or no scores were reported, then an "n/a" is printed. "LT5" will appear in cases where fewer than five students were tested, to protect the confidentiality of students' test scores. (Source: SAT I / ACT File)

31. Total Staff FTE: A count of all personnel employed by the school district as of the fall of the 1998-99 school year, including both professional and nonprofessional positions. All staff counts are expressed as full-time equivalents (FTEs). The appropriate portion of an FTE is allocated to each of the responsibilities associated with an individual based on a percentage of total time worked. Shared services arrangement (SSA) staff and contracted instructional staff are not included in this total. Statewide, 3,441.7 FTEs, or 0.7 percent of all staff are reported in these excluded categories. (Source: PEIMS, 050)

32. Total Teacher FTE: The FTE count of personnel categorized as teachers, including special duty and permanent substitute teachers. Statewide, 0.7 percent of all teacher FTEs are categorized as permanent substitutes, a role that should not be confused with persons hired on a daily basis to substitute teach. See Exhibit D in the Endnotes. (Source: PEIMS, 050, 090)

33. % Central Administrative: The FTE count of personnel classified as administrators in the central office expressed as a percent of total staff FTEs. Central office administrators include superintendents, assistant superintendents, business managers, tax assessor-collectors, and directors of personnel, as well as instructional officers and athletic directors, if reported at the central office. See Exhibit D in the Endnotes for a complete listing. (Source: PEIMS, 050, 090)

34. % Campus Administrative: The FTE count of personnel classified as campus administrators expressed as a percent of total staff FTEs. Campus administrators include principals and assistant principals, as well as instructional officers and athletic directors, if reported at a specific campus. See Exhibit D in the Endnotes for a complete listing. (Source: PEIMS, 050, 090)

35. % Professional Support Staff: The FTE count of personnel categorized as support staff expressed as a percent of total staff FTEs. Support staff are defined as therapists, psychologists, counselors, diagnosticians, physicians and nurses, librarians, supervisors, department heads, registrars, and miscellaneous other support roles. This category does not include secretaries. See Exhibit D in the Endnotes for a complete listing. (Source: PEIMS, 050, 090)

36. % Teachers: The teacher FTE count expressed as a percent of total staff FTEs. (Source: PEIMS, 050, 090)

37. % Educational Aides: The FTE count of personnel categorized as educational aides, or educational aides/interpreters, expressed as a percent of total staff FTEs. Educational aides perform routine classroom tasks under the general supervision of a certified teacher or teaching team. Interpreters translate for students who are deaf or hearing-impaired. (Source: PEIMS, 050, 090)

38. % Auxiliary Staff: The FTE count of personnel categorized as auxiliary staff expressed as a percent of total staff FTEs. Auxiliary staff are those personnel reported without a role but with a PEIMS employment and payroll record. Examples include cafeteria workers and bus drivers. For auxiliary staff, the FTE is simply the value of the percent of day worked expressed as a fraction. (Source: PEIMS, 050, 090)

39. Average Central Administrative Salary: The total salary of central administrators divided by the total FTE count of central administrators. The total salary amount is pay for regular duties only; any supplements are excluded. (Source: PEIMS, 060)

40. Average Campus Administrative Salary: The total salary of campus administrators divided by the total FTE count of campus administrators. The total salary amount is pay for regular duties only; any supplements are excluded. (Source: PEIMS, 060)

41. Average Professional Support Staff Salary: The total salary of professional support staff divided by the total FTE count of professional support staff. The total salary amount is pay for regular duties only; any supplements are excluded. (Source: PEIMS, 060)

42. Average Teacher Salary: The total salary of teachers divided by the total FTE count of teachers. The total salary amount is pay for regular duties only; supplemental payments for coaching, band and orchestra assignments, and club sponsorships are excluded. (Source: PEIMS, 060)

43. % Minority: The FTE count of all personnel reported as nonwhite expressed as a percent of total staff FTEs. (Source: PEIMS, 040)

44. Number of Students Per Total Staff: The total number of students divided by the total staff FTE count. (Source: PEIMS, 050, 110)

45. Number of Students Per Teacher: The total number of students divided by the total teacher FTE count. (Source: PEIMS, 090, 110)

46. % Teachers With 1 or More Permits: The FTE count of teachers holding at least one permit as of the fall of the 1998-99 school year, expressed as a percent of the total teacher FTE count. Teachers with multiple permits are counted only once. Five types of permits can be issued that meet different situations and require different qualifications: emergency, nonrenewable, temporary exemption, temporary classroom assignment, and district teaching. Teachers holding one or more of any of these five types of permits are included in the count. (Source: PEIMS, 081)

47. % With 5 or Fewer Years of Experience: The FTE count of teachers with zero through five years of total professional experience expressed as a percent of the total teacher FTE count. Total years of professional experience includes experience earned in another Texas school district or in another state. (Source: PEIMS, 040)

48. Average Years of Experience: A weighted average obtained by multiplying each teacher's FTE count by his or her years of experience, summing for all weighted counts, and then dividing by total teacher FTEs. Adjustments are made so that teachers with zero years of experience are appropriately weighted in the formula. (Source: PEIMS, 040)

49. % With Advanced Degrees: The FTE count of teachers with master's or doctorate degrees expressed as a percent of the total teacher FTE count. (Source: PEIMS, 040)

50. Teacher Turnover Rate: The FTE count of teachers not employed in the district in the fall of 1998-99, who were employed in the district in the fall of 1997-98, divided by the teacher FTE count for the fall of 1997-98. Social security numbers of reported teachers are compared from the two semesters to develop this information. (Source: PEIMS, 050,090)

51. % African American: The FTE count of teachers reported as African American expressed as a percent of the total teacher FTE count. (Source: PEIMS, 040)

52. % Hispanic: The FTE count of teachers reported as Hispanic expressed as a percent of the total teacher FTE count. (Source: PEIMS, 040)

53. % White: The FTE count of teachers reported as White expressed as a percent of the total teacher FTE count. (Source: PEIMS, 040)

54. % Other: The FTE count of teachers reported as Asian/Pacific Islander or Native American expressed as a percent of the total teacher FTE count. (Source: PEIMS, 040)

55. % Regular Education: The FTE count of teachers who serve students receiving regular education instruction expressed as a percent of the total teacher FTE count. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

56. % Special Education: The FTE count of teachers who serve students receiving special education instruction expressed as a percent of the total teacher FTE count. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

57. % Compensatory Education: The FTE count of teachers who serve students receiving compensatory education instruction expressed as a percent of the total teacher FTE count. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

58. % Bilingual / ESL Education: The FTE count of teachers who serve students receiving bilingual education or English as a second language (ESL) instruction expressed as a percent of the total teacher FTE count. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

59. % Career and Technology Education: The FTE count of teachers who serve students receiving career and technology education instruction expressed as a percent of the total teacher FTE count. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

60. % Other Education (Includes Gifted and Talented): The FTE count of teachers who serve students receiving gifted and talented education instruction, students in honors classes, and students served in migrant programs, expressed as a percent of the total teacher FTE count. On average, 99 percent of this category consists of teachers serving gifted and talented or honor students. FTE values are allocated across student population types for teachers who serve multiple populations. (Source: PEIMS, 090)

61. Taxable Value Per Pupil: The district's total taxable property value in 1998 as certified by the Comptroller's Property Tax Division (CPTD), divided by the total number of students in the district in 1998-99. This per pupil figure is often referred to as "wealth." Property value is determined by the CPTD as part of an annual study that attempts to present uniformly appraised property valuations statewide. The CPTD value is calculated by applying ratios created from uniform independent appraisals to the district's locally assessed valuations. (Sources: CPTD Study; PEIMS, 110)

62. Equalized Total Tax Rate: The sum of the district maintenance and operation (M&O) and debt service (Interest & Sinking fund) effective tax rates. The components of this total rate are calculated by dividing the 1998 levy amounts by the CPTD property value for 1998. Rates are expressed per $100 of property value. The CPTD property value is not necessarily the same amount as the locally assessed value. (Sources: CPTD Study; CPTD Self Report)

63. State Aid Per Pupil: The amount of state money distributed to the school district under the Foundation School Program divided by the district's total count of students in membership. In other documents, per-pupil state aid is often expressed per average daily attendance (ADA) rather than membership. (Sources: Foundation Master; PEIMS, 110)

64. Total Revenue: The total for all revenue budgeted in the general fund (199, including state food services), the National School Breakfast and Lunch Program (240, 701), and the debt service funds (599). Special Revenue Funds (including shared services arrangements) and the Capital Projects Funds (600) are not included. See Exhibit C in the Endnotes for a technical description of this item. The Financial Accountability System Resource Guide sets standards for revenue accounting. (Source: PEIMS, 030)

65. Total Revenue Per Pupil: Total revenue divided by total students. (Source: PEIMS, 030, 110)

66. % State: Revenue from state sources, such as per capita and foundation program payments, revenue from other state-funded programs and revenue from other state agencies, expressed as a percent of total revenue. State revenue includes Teacher Retirement System benefits paid by the state of Texas on behalf of employees in the districts. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

67. % Local and Other: Revenue from local taxes, other local sources, and intermediate sources expressed as a percent of total revenue. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

68. % Federal: Revenue received directly from the federal government, from other state agencies, or distributed by the TEA for career and technology education, for programs for educationally disadvantaged children, for food service programs, and for other federal programs, expressed as a percent of total revenue. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

69. Fund Balance (End of 1997-98): The amount of unencumbered surplus fund balance that existed at the end of the 1997-98 school year. In most districts, this amount is equivalent to the fund balance at the beginning of 1998-99. (Source: Financial Audit Report)

70. % Fund Balance (of 1998-99 Budget): The amount of unencumbered surplus fund balance expressed as a percent of the total budgeted expenditures (for the general fund) for the current year (1998-99). (Source: Financial Audit Report; PEIMS 030)

71. Total Expenditures: Budgeted outlays of money for all functions and objects, except for expenditures budgeted in fund 600, the Capital Projects Fund. Expenditures that are budgeted in the Special Revenues Funds, including shared services arrangements, are also not included. The Financial Accountability System Resource Guide sets standards for expenditure accounting. Expenditures are accounted for using codes for fund, function, object, organization, and in some cases, program area. Expenditures include Teacher Retirement System benefits paid by the state of Texas on behalf of employees in the districts. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

72. % Instructional: The percentage of total expenditures budgeted for instruction in the district. Instructional expenditures include all activities dealing directly with the interaction between teachers and students, including instruction aided with computers; and, expenditures to provide resources for juvenile justice alternative education programs (JJAEPs). See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

73. % Central Administrative: The percentage of total expenditures budgeted for central administration in the district. Central administrative expenditures include the general administration of the district, instructional leadership, and data processing services. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

74. % School Leadership: The percentage of total expenditures budgeted for the administration of the schools in the district. These are expenditures for directing and managing a school. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

75. % Plant Services: The percentage of total expenditures budgeted for keeping the physical plant and grounds in effective working condition. This includes security and monitoring services designed to keep student and staff surroundings safe. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

76. % Other Operating: The percentage of total expenditures budgeted for all other operating costs in the district. Other operating expenditures include student support services, student transportation, food services, cocurricular/ extracurricular activities, and curriculum and staff development. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

77. % Non-Operating: The percentage of total expenditures budgeted for non-operating costs in the district. Non-operating expenditures include capital outlay not made from the Capital Projects Fund (fund 600); debt service expenditures; and community services expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

78. Total Operating Expenditures: The sum of all expenditures budgeted for the operation of the district. Operating expenses include payroll, professional and contracted services, and supplies and materials. Operating expenditures are a subset of total expenditures; they do not include debt service, capital outlay, or community services. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

79. Total Operating Expenditures Per Pupil: Total operating expenditures divided by total students. (Sources: PEIMS, 030, 110)

80. Total Instructional Expenditures: The sum of budgeted expenditures for all activities dealing directly with the interaction between teachers and students, including instruction aided with computers; and, expenditures to provide resources for juvenile justice alternative education programs (JJAEPs). (Source: PEIMS, 030)

81. Total Instructional Expenditures Per Pupil: Budgeted instructional expenditures divided by total students. (Sources: PEIMS, 030, 110)

82. % Regular Education: Expenditures budgeted for the regular education program expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

83. % Special Education: Expenditures budgeted for the special education program expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

84. % Compensatory Education: Expenditures budgeted for the compensatory education program expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

85. % Bilingual / ESL Education: Expenditures budgeted for the bilingual education and ESL programs expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

86. % Career and Technology Education: Expenditures budgeted for the career and technology education program expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)

87. % Gifted and Talented Education: Expenditures budgeted for the gifted and talented education program expressed as a percent of total instructional expenditures. See Exhibit C in the Endnotes for a technical description of this item. (Source: PEIMS, 030)