SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

SECTION A–FISCAL YEAR DIMENSIONS Deletions: 1. FY 2018 - 19

Additions: 5. FY 2019 - 20

Changes: The terminal digit of the applicable year designates the code; e.g., year 2018-2019 2019-2020 would be coded 9 0.

SECTION B – FUND DIMENSION DEFINITIONS

Deletions: None

Additions: None

Changes: None

SECTION C – PROJECT REPORTING DIMENSION DEFINITIONS

Deletions: 442* Construction Education Project.

443* Transportation Joint Venture.

489* Telecommunications Training (Telephone Bills).

517* Federal Academic Achievement Awards.

543* Part A, Technical Assistance Allocation.

548* Part D, Enhancing Education Through Technology, Twenty–Five Percent Technology for Professional Development.

558* Part C, Public Charter Schools. (CFDA Number 84.282) 559* Part D, Subpart 1, Star Schools Program, PALS Program. (CFDA Number 84.215) Additions: 374* Reading and STEM Initiatives (Oklahoma Education Lottery Trust Fund) - Revenue received to implement prekindergarten-through-third grade reading intervention initiatives or science, technology, engineering and math (STEM) programs.

389* Public School Classroom Support Grant. Changes: 799* This code is reserved for prior year federal fund reimbursement on revenue coding. (Do not use with revenue source codes 4710-4780 90). 1 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

SECTION D – OPERATIONAL UNIT DIMENSION DEFINITIONS (SITE CODE)

Deletions: None

Additions: None

Changes: None

SECTION F – FUNCTION DIMENSION DEFINITIONS

Deletions: None

Additions: None

Changes: 2544* Evaluation Services. Activities concerned with ascertaining or judging the value or amount of an action or an outcome. This is done through careful appraisal of previously specified data in light of the particular situation and the goals previously established. Activities concerned with accreditation by North Central Association of Colleges and Schools would be coded here.

SECTION G – OBJECT DIMENSION DEFINITIONS

Deletions: 654* Furniture and Fixtures.

721 Cooling System.

724 Heating System.

Additions: 360 Educational Management - expenditures for goods or services provided by a MANAGEMENT ORGANIZATION ONLY. 361* Certified Salaries (110s, 131) 362* Certified Salaries (133, 139, 170, 171, 192) 363* Noncertified Salaries (120s, 140s, 150, 180, 181, 193) 364* Certified Employee Benefits (210s, 230s, 250s, 270s) 365* Noncertified Employee Benefits (220s, 240s, 260s, 280s) 366* Management Services (310s) 367* Professional-Education Services (320s) 368* Accounting Services (331) 369* Other Professional Services (332-339) 370* Data Processing Services (342) 371* Technology Related Technical Services (346) 2 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

372* Other Technical Services (341, 343-345) 373* Legal Services (350s) 374* Utility Services (411, 530, 624, 627) 375* Cleaning Services (420s) 376* Repair and Maintenance Services (430s) 377* Rental Services - Equipment (441-442, 444-449) 378* Rental Services - Land and Building (443) 379* Construction Services (450) 380* Student Transportation (510) 381* Insurance (520s) 382* Advertising (540) 383* Printing & Binding (550) 384* Tuitions (560s) 385* Food Service Management (570) 386* Staff Travel (580) 387* General Supplies (610s) 388* Fuel Costs (621, 622, 623, 625, 626) 389* Food and Milk (630) 390* Books and Periodicals (640s) 391* Durable Supplies (650s) 392* Land and Improvements (710s) 393* Buildings (720s) 394* Capital Equipment (730s) 395* Vehicles (760s) 396* Dues and Fees (810) 397* Staff Registration and Tuition (860) 444* Rental of Computers and Related Equipment.

Changes: 114* Unused Sick Leave for Certified Staff

124* Unused Sick Leave for Noncertified Staff

139* Other Certified Temporary Compensation. Voluntary, Hourly, Daily Rate. (i.e. tutoring would fall here, since not contracted to tutor...it's the teacher choice

3 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

to regularly or intermittently tutor). Code temporary extra work to object code 140 series. ??? 149* Other Noncertified Temporary Compensation. Voluntary, Hourly, Daily Rate. (i.e. tutoring would fall here, since not contracted to tutor...it's the teacher choice to regularly or intermittently tutor). 192* Extra Duty/Addenda—Certified. Voluntary/Extra Duty Contract/Addenda, Contractual Agreement. (i.e. Dept Chair, club sponsor, etc - that staff person has agreed to receive per contract or per addenda). 193* Extra Duty/Addenda Noncertified. Voluntary/Extra Duty Contract/Addenda, Contractual Agreement. (i.e. Dept Chair, club sponsor, etc - that staff person has agreed to receive per contract or per addenda).

360* 359* Professional Employee Training and Development Services. Services supporting the professional development of school district personnel, including instructional and administrative employees. Included are charges from external vendors to conduct training courses (at either school district facilities or offsite) and other expenditures associated with training or professional development by third-party vendors. All expenditures should be captured in this account regardless of the type or intent of the training course or professional development activity. 430 Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by LEA personnel. This includes contracts and agreements covering the upkeep of grounds, buildings, and equipment. Costs for new construction, renovation, and remodeling are not included here, but are considered under Property (700 series). 431* Non-Technology Services. 432* Technology Services. 433* Cooling Services.

434* Electrical Services. 435* Heating Services. 436* Office Machine Services. 437* Plumbing Services. 438* Other Building Services. 439* Other Equipment and Vehicle Services.

4 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

440 Rental Services. Expenditures for leasing or renting land, buildings, and equipment for both temporary and long-range use of the LEA. This includes bus and other vehicle rental when operated by LEA personnel, lease of data processing equipment, and similar rental agreements. Interest for lease/purchase agreements are to be coded under Object 834. Costs for single agreements covering equipment as well as operators are not included here, but are considered elsewhere under purchased services. Items coded here will not be owned by the district. 441* Film/Video Services. 442* Equipment and Vehicle Services. 443* Land and Building Services. 445* Uniform Services. 446* Food Storage Services. 449* Other Rentals or Lease Services. 650 Durable Supplies: Items with an acquisition cost of less than $5,000 and a life span of greater than one year. 651* Appliances / Furniture / Fixtures. 730 Equipment and Capital Expenditures. Expenditures for the initial, additional, and replacement items of equipment and capital expenditures or for lost or stolen equipment with an acquisition cost of $5,000 or more, and a life span of greater than one year. 731* Appliances / Furniture / Fixtures. 733* Technology-Related Hardware and Equipment. 734* Technology Software. 900 OTHER USES OF FUNDS. This series of codes is used to classify transactions, which are not properly recorded as expenditures to the LEA, but require budgetary or accounting control. These include redemption of principal and interest on long-term debt, housing authority obligations, and fund transfers.

SECTION H – PROGRAM DIMENSION DEFINITIONS

Deletions: None

Additions: 435* Reading Intervention Initiatives (Oklahoma Education Lottery Trust Fund)- To improve the quality of literacy instruction as well as literacy skills by implementing prekindergarten-through-third grade reading intervention initiatives.

436* STEM – (Oklahoma Education Lottery Trust Fund) - subject-specific learning, logical reasoning, and collaboration skills to prepare students for college in the fields of science, technology, engineering, and mathematics.

Changes: 331* Carl Perkins - All Aspects of the Industry Work-based Learning. 5 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

335* Carl Perkins – Internships Career Awareness.

338* Carl Perkins - Modernization and Expansion Workforce Partnerships.

339* Carl Perkins - Services and Activities: High Skill, High Wage, In-Demand.

490 480 OTHER INSTRUCTIONAL PROGRAMS. All other instructional activities that provide students with learning experiences that cannot be categorized in those programs specifically listed above or in Programs 100, 200, 300, 500, 600, or 800.

SECTION I – SUBJECT DIMENSION DEFINITIONS

Deletions: See Attached

Additions: See Attached

Changes: See Attached

SECTION J – JOB CLASS DIMENSION DEFINITIONS

Deletions: 403* Bilingual Special Education Aide (S). Assists in the instruction of students in a special education program using more than one language for teaching content.

Additions: 323* Graduation Coach – ICAP - Work with students and families to develop a graduation and achievement plan to include the best program to meet academic and post-secondary goals. Examine data to identify students at risk of dropout and track the progress of individuals and subpopulations of students as the progress toward graduation.

Changes: 324* Functional Application Support Specialist (C B). Assists individual computer users in a minicomputer or microcomputer (e.g., personal computer [PC]) environment to resolve hardware and software issues.

413* Teaching Classroom Teacher Aide (Non-Highly Qualified) (S). Assist a teacher with routine activities associated with teaching (i.e., those activities requiring minor decisions regarding students, such as conducting rote exercises, operating equipment, and clerking) non-instructional non-instructional activities ( for use by Non-Title I school sites). (Cannot use federal project codes.)

414* Paraprofessional (Highly Qualified Tier 1 and Tier 2) (B). Performs the day-to-day activities of teaching students while under the supervision of a teacher. The teaching assistant does not make diagnostic or long-range evaluative decisions regarding students. This includes individuals who may or may not be certified, but must have completed at least two years of formal education preparation for teaching or the equivalent in experience or training. An employee of a school district whose position is either instructional in nature, or who delivers other direct services to students and/or 6 June 26, 2019 SUMMARY OF FISCAL YEAR 20 OCAS MANUAL CHANGES

their parents. Serves in a position for which a teacher or another professional has the ultimate responsibility for the design, implementation, and evaluation of the individual educational programs or related services and student performance. Individuals must meet requirements established by federal and state law to be authorized to serve as public school paraprofessionals. (Must use federal project codes)

SECTION L – SOURCE OF REVENUE DIMENSION DEFINITION

Deletions: None

Additions: None

Changes: None

SECTION M – PROGRAM DIMENSION DEFINITIONS

Deletions: None

Additions: None

Changes: None

7 June 26, 2019