APS Glossary of Terms

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21st Century Skills- Skills, expertise and content knowledge needed to be competitive in the 21st Century.

AA Degree- Associate of Arts degree granted after completion of two years of study in a higher education institution

AAS Degree- Associate of Applied Science; or in some cases, Associate of Arts and Sciences

ABA – Applied Behavior Analysis

Academic rigor- High academic expectations that are determined not just by what is taught, but how it is taught and how it is assessed

Access- Availability of high-quality education opportunities for all students regardless of race, ethnicity, income or gender

(ACE) Alternative Cooperative Education - Vocational training partnership involving community, school and student.

(ACT) – (used to be America College Test) – now ACT

Account - A record used to summarize all increases and decreases in a particular asset or any other type of asset, liability, fund equity, revenue, or expenditure.

Accountability- Measurable proof that teachers, schools, districts, university systems and states are teaching effectively and well

Accountability Committee - The State Accountability Committee consists of 18 members who assist the State Board of Education in performing its duties by studying the effectiveness of public school districts and recommending improvement strategies to the State Board of Education.  Local Accountability Committee members are appointed by local boards of education.  The Advisory Accountability Committee consists of at least one parent, one teacher, one school administrator and a taxpayer from the district.  This committee makes recommendations to its local board relative to the accountability program.

Accounting Period - A designated number of days that separate accounting transactions into definite and distinct segments.

Accounts Payable - Amounts which the district owes to its creditors for goods and services.

Accounts Receivable - Amounts which a district expects to collect for services rendered to the public.

Accrual Basis - A basis of accounting which calls for recording revenue in the period in which it is earned and recording expenses in the period in which they are incurred.  

Achievement gaps- The observed inequity on a number of educational measures between the performance of groups of students, especially groups defined by gender, race/ethnicity, ability, and socioeconomic status

ADA – Americans with Disabilities Act

ADD – Attention Deficit Disorder

ADHD - Attention Deficit Hyperactivity Disorder

Ad Valorem Taxes - Taxes levied on the assessed valuation of real and personal property located within the boundaries of the district which is the final authority in determining the amount to be raised for education purposes.

Adjunct faculty- College/university faculty hired on a temporary basis to teach specific courses on a course-by course basis

(AEA) Aurora Education Association - The District's teacher association to support teacher needs.  It is the exclusive representative of all teachers in matters involving collective negotiations with respect to wages, hours, and other conditions of employment.

(APS Foundation) Aurora Public Schools Foundation - The Foundation serves as a vehicle for channeling donations of money, services, and materials to special projects and programs.  It also is the designated organization for grant seeking and partnership development from private foundations, businesses, and community groups.

(AGATE) Aurora's Gifted and Talented Experience -  A program to enhance a student's ability to master skills of the regular classroom, demonstrate complex thinking processes, produce original work, display independent learning habits, and apply their unique giftedness in real life situations.

Agency Fund – A fund used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds.

(AICPA) American Institute of Certified Public Accountants – The national professional association of Certified Public Accountants (CPAs). The organization carries on extensive research and is influential in improving accounting standards and practices.

Alignment- Processes and curriculum that move smoothly from one education level to the next

(ALOFT) Advanced Learning Opportunities Fostering Talents - A program to enhance gifted learning for students in grades kindergarten through grade two.

Amortization - (1) The portion of the cost of a limited-life or intangible asset charged as an expense during a particular period.  (2) The reduction of debt by regular payments of principal and interest sufficient to retire the debt by maturity.

Amortization Schedule - A schedule of debt service payments separating the portions of payments attributable to principal and interest.

(AN) Affective Needs - Full day programs for students whose emotional and social needs require specialized educational and management methodologies.

AP – Assistant Principal

APA – American Psychological Association

(APE) Adaptive Physical Education - Specialized physical education instructions for students who cannot participate successfully in regular physical education

(APSEF) Aurora Public Schools Education Foundation – The Foundation serves as a vehicle for channeling donations of money, services, and materials to special projects and programs. It also is the designated organization for grant seeking and partnership development from private foundations, businesses, and community groups.

Appropriation - The setting aside by resolution of a specified amount of money for a fund with an authorization to make expenditures and incur obligations for specific purposes.

Appropriation Resolution - A formal resolution by a board of education to set aside a specified amount of money for a fund with an authorization to make expenditures and incur obligations for specific purposes.

APS- Aurora Public Schools

APS P-20 Campus- Aurora Public Schools’ solid commitment to 21st century learning and skills that starts in preschool and continues beyond high school to prepare students for higher education and/or the workforce. The P-20 Campus reflects the educational philosophy of the district’s strategic plan, VISTA 2010, the Colorado Achievement Plan for Kids (Senate Bill 212), the Governor’s P-20 Council and the Colorado Department of Education’s strategic plan, Forward Thinking.

Articulation- Agreements among institutions to accept the transfer of credits

(ASCA) – American School Counselors Association model

ASD – Autism Spectrum Disorder

ASCENT- Accelerating students through concurrent enrollment – Program that allows eligible high school seniors who have accumulated twelve credits or more by the end of their senior year to stay an additional (13th year) to take advantage of a year of college classes where tuition is paid by the school district. Eligible students are those who have accumulated twelve credits or more by the end of their senior year. ASCENT is a state funded program.

Assessment- Measuring or judging the performance of students or teacher

Asset - A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events.

At-risk- Students who have a higher than average likelihood of failing or dropping out of school. At risk status is often determined by a student’s eligibility for free or reduced lunch.

Auditing - The principal activity of a Certified Public Accountant (CPA).  It consists of an independent examination of the accounting records, the internal control system and other evidence relating to the district to support the expression of an impartial expert opinion about the reliability of the financial statements.  

Auditor's Opinion - A statement in the Comprehensive Annual Financial Report signed by an independent auditor in which the auditor announces the financial statements have been examined in accordance with generally accepted auditing standards, with any noted exceptions.  The auditor expresses an opinion on the financial position and the results of operations of some or all of the constituent funds and balanced account groups of the government.

(AV) Assessed Valuation - A valuation set upon real estate or other property by a government as a basis for levying taxes.

Average Abatements - A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges.

Average Daily Membership - For budget years prior to 1989, the average daily membership for a given school is the aggregate daily membership of the school divided by the number of days school was actually in session.  Only days on which pupils were under the guidance and direction of teachers in the teaching process were considered days in session.  The average daily membership for groups of schools having varying lengths of terms was the sum of the average daily memberships obtained from individual schools.

(AYP) – Adequate Yearly Progress

BABs QECBs CREBs QSCBs – all types of bonds

Balance Sheet - A financial statement which shows the financial position of a school district by summarizing the assets, liabilities and fund equity at a specific date.

(BAN) Bond Anticipation Note - Short term interest-bearing note issued to finance the early stages of a construction project to be financed by bonds.

(BBTS) Building Better Thinking Skills - A program to enhance higher level thinking skills for all students.  (See Arkansas Elementary narrative)

BCBA - Board Certified Behavior Analyst

BD – Behavior Disorder 

BICS – Basic Interpersonal Communication Skills

BIP – Behavior Intervention Plan

(BOCES) Board of Cooperative Educational Services - A regional educational service unit designed to provide supporting, instructional, administrative, facility, community or any other services contracted by participating members.

(BOE) Board of Education - The Board of Education for a school district.  Each school district is to be governed by a board of education consisting of the number of school directors prescribed by law.  The board possesses all powers delegated to a board of education or to a school district by law, and performs all duties required by law.

Bonded Indebtedness - The amount of principal and interest remaining to be paid from a bond issue.

Budget - A summary statement of plans expressed in quantitative terms; a forecast of future events including anticipated revenue and expenditures, and the financial position of a district at some future point in time.

Building Fund - (also known as Capital Projects Fund) Used to account for all resources used for acquiring capital sites, buildings and equipment as specified by the related bond issue.  Capital projects funds are designated to account for requisition or construction of capital outlay assets which are not acquired directly by the General Fund, Special Revenue Funds, or Enterprise Funds.  Capital Projects have been developed to account for the proceeds of a specified bond issue and revenue from other possible sources which is designated for capital outlay.

(CAFR) Comprehensive Annual Financial Report - The Comprehensive Annual Financial Report of a school district should include an Introductory Section, a Financial Section and Combining and Individual Fund and Account Group Statements and Schedules.  It should also include narrative explanations, statistical tables and appropriate schedules.  It should be prepared and published seven months after the close of the fiscal year and should contain the report of the independent auditor together with a letter(s) of transmittal and such other information as management deems appropriate.

CALP – Cognitive Academic Language Proficiency

CAP4K (Senate Bill 212)- The Colorado Achievement Plan for Kids (CAP4K) calls a streamlined, coherent alignment of Colorado's educational systems from pre-school to college. It also requires descriptions of school and postsecondary/workforce readiness, new K-12 content standards, new statewide tests and adoption of high school graduation requirements by local school boards.

Capital Outlay - An expenditure which results in the acquisition of fixed assets or additions to fixed assets which are presumed to have benefits for more than one year.  It is an expenditure for land or existing buildings; improvements of grounds; construction of buildings; additions to buildings; remodeling of buildings; or, initial, additional and replacement of equipment.  

Capital Projects Fund - See Building Fund.

Capital Reserve Fund - A type of "special revenue fund" that uses and limitations are specified by legal authority in C.R.S. 22‑45‑103 (1) (c).

Carnegie unit- A credit representing the completion of a core of high school and college courses; developed in the early 1900s to set norms for curriculum and course time in public schools across the country. Carnegie units of credit are based on “seat time.”

Categorical Buyout Program - For districts where the mill levy is less than the standard levy, and the property tax has not increased to the allowed maximum, an increase in levy occurs to buy out categorical funding.  The district receives the funding in the form of property tax revenues instead of categorical state aid.  No district levy may increase by an amount which causes the levy to exceed the standard mill levy or the property tax amount to increase more than the allowable maximum.

Categoricals - Reimbursement programs (either state or federal) limited to a specific purpose.  State categoricals include Increased Enrollment, Transportation, English Language Proficiency Act (ELPA), Exceptional Children's Educational Act (ECEA) and Vocational Education.

CBA - Curriculum-Based Assessment

CBE - Curriculum-Based Evaluation

CBM – Curriculum-Based Measurement

CBT – Cognitive-Behavioral Therapy

CCA- Community College of Aurora

CCHE – Colorado Department of Higher Ed

CCL – Collaborative Coaching and Learning (instructional coaching model)

(CCP) Comprehensive Competencies Program - The CCP Lab offers individualized help in basic reading and math skills.  Students may also receive instruction in science, social studies, English and mathematics in order to prepare to take the GED test.

(C.C.R.) Colorado Code of Regulations - The Rules and Regulations adopted by the State Board of Education.

CD – Conduct Disorder

(CDE) Colorado Department of Education- C.R.S. 24-1-115 created the Department of Education that consists of the State Board of Education, the Commissioner of Education, Assistant Commissioners of Education and other officers and employees of the department and the state library.

CDE-3 - The Schedule of Revenues and Expenditures for school districts and BOCES.  The form is required to be sent to CDE seven months after the last day of the fiscal year.  This form must be a part of the CAFR.

CDE-18 - The report of a school district's or a BOCES' adopted budget.

CELA – Colorado English Language Assessment

Certifications- There are two general types of professional certification- some are valid for lifetime, once the exam is passed. Others have to be recertified again after a certain period of time. Also, certifications can differ within a profession by the level or specific area of expertise they refer to. For example, in the IT Industry there are different certifications available for Software Tester, Manager, and Developer. Similarly, the Joint Commission on Allied Health Personnel in Ophthalmology offers three certifications in the same profession, but with increasing complexity. Certification does not refer to the state of legally being able to practice or work in a profession.

Certificate of Achievement for Excellence in Financial Reporting Program - A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable CAFR's and to provide technical assistance and peer recognition to the finance officers preparing them.

CFS – Child and Family Services

CHEAR – Colorado Higher Ed Admissions Recommendations

Clarity- A web-based computer software tool used in APS that houses special education students’ Individual Education Plans (IEPs)

Cocurricular Activities - A group of school-sponsored activities (experiences), under the guidance or supervision of qualified adults, designed to provide opportunities for pupils to participate in such experiences on an individual basis, in small groups, or in large groups - at school events, public events or a combination of these - for such purposes as motivation, enjoyment and improvement of skills.  In practice, participation usually is not required and credit usually is not given.  When participation is required or credit is given, the activity generally is considered to be a course.

Collaboration- Agreement between or among individuals or organizations that enables the participants to accomplish goals more successfully together than they could have separately

Commodities - Foods donated by the United States Department of Agriculture for use in Child Nutrition Programs.  Commodities are distributed by the Donated Foods Unit of the Colorado Department of Social Services.

Community college- A postsecondary institution beginning at grade “13” and offering instruction adapted in content, level and schedule to the needs of the local community and its workforce

Competency-based learning- Learning that measures achievement by demonstrated mastery of content skills

Component Unit - A separate governmental unit, agency, or nonprofit corporation that is combined with other component units to constitute the reporting entity.  Examples include a building authority or a library unit.

Consultant - A person who gives professional or technical advice and assistance.  A consultant may perform his services under contract (purchased services) or he may be an employee on the payroll of a state agency.

Contracted Services - Services rendered by personnel who are not on the payroll of the district, including all related expenses covered by the contract.  

College in Colorado- CollegeInColorado.org A free, comprehensive Website dedicated to providing students with everything they need to know about career exploration and planning, selecting high school courses, choosing and applying to colleges, obtaining financial aid and getting ready to take the SAT, ACT or GRE tests.

Colorado Career Clusters Model- A model developed from partnerships involving state, schools, educators, employers, industry groups, and other stakeholders with curriculum guidelines, academic and technical standards for 16 career clusters. Students can use career clusters to investigate a wide range of career choices. The career cluster approach makes it easier for students to understand the relevance of their required courses and helps them select their elective courses more wisely.

Colorado Model Content Standards- The expectations of what Colorado students need to know and be able to do. Standards are not the same as lesson plans or curriculum. They stand for the values and content organizers of what Colorado sees as the future skills and essential knowledge for our next generation to be more successful beyond school. State standards are the basis of the annual state assessment. New state content standards were adopted in 2009 in civics, dance, economics, foreign language, geography, history, mathematics, music, physical education, reading and writing, science, theatre, visual arts, world languages, English Language Development, Expanded Benchmarks, and Personal Financial Literacy.

Community outreach projects- An effort by individuals in an organization or group to connect ideas or practices to the efforts of other organizations, groups or the general public. Typically non-profits, civic groups, and churches engage in outreach.

Concurrent enrollment- The process in which high school students enroll at a university or college to attain class credit for high school and/or college. More broadly, it can refer to a student taking multiple courses simultaneously at different educational institutions.

Contextual learning- Reality-based, outside-of-the-classroom experience, within a specific context. It calls on students to directly apply their learned knowledge and skills, as well as reflect on and build lasting connections among their learning experiences. These structures may include internships, service learning, and study abroad programs, among others.

Continuum- A gradual transition from one condition, to a different condition, without any abrupt changes

(COP) Certificate of Participation - School districts frequently enter into installment purchase agreements and leases with an option to purchase in lieu of issuing general obligation bonds.  C.R.S. 22-32-127 requires that such agreements be submitted to a vote of the people if they represent long-term indebtedness.  Lease-purchase arrangements with "subject to annual appropriation" clauses with the title residing with the building authority, contractor or financial institution, do not require a vote of the people.  A common financing vehicle used for any of these arrangements is certificates of participation whereby the building authority or financial institution representing the lessor sells fractional interests or shares in the lease-purchase agreement to investors.

(CPKP) Colorado Preschool and Kindergarten Program - This program is designed to serve 4- and 5-year-old children who lack overall learning readiness due to significant family risk factors or who are in need of language development.  

CPS – Child Protective Services

Core academics- A curriculum or course of study which is considered essential and usually required for all students of a school or school system. In general, mathematics, science, reading, writing and social science are considered part of the core curricula.

Coursework- The work carried out by students at university or secondary / middle / high school

(C.R.S.) Colorado Revised Statutes - The official laws of the State of Colorado.

CSAP – Colorado Student Assessment Program

CSAP-A – Colorado Student Assessment Program Alternative Assessment

CST – Child Study Team

CTE- Career and Technical Education. A program that prepares and trains learners for jobs related to a specific trade, occupation or vocation.

CTE licensure- A Career and Technical (CTE) license allows an individual to teach career and technical education courses

CUBE – Councils of Urban Board of Education

(DAAC) District Advisory Accountability Committee - A committee appointed by the district board of education consisting of at least one parent, one teacher, one administrator and a taxpayer from the district.  The committee and the board of education shall cooperatively determine the areas of study by this committee at least annually.  It specifically studies the adequacy and efficiency of educational programs offered by the district.

(DARE) Drug Awareness and Resistance Education -   A drug prevention and education program for all fifth graders in Aurora Public Schools sponsored by the Aurora Police Department.

Data Acquisition, Reporting and Utilization Advisory Committee - A committee formed to represent the interests of school districts and to assist the Department of Education in the acquisition, reporting and utilization of district data.

DB – Deaf-blind

Debt Service - Expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest of current loans.

Deferred Revenue - Deferred revenue accounts are used for revenue that has been recognized as a receivable, but is not "available" to finance current operations.

Demographic Information- Demographic information includes race, age, income, disabilities, transportation means, highest level of education completed, home ownership, employment status, and location.

Depreciation - The systematic allocation of the cost of an asset to expense over the accounting periods making up its useful life.

DERA – District Elementary Reading Assessment

DD – Development Delay

Diversification - Dividing investment funds among a variety of securities offering independent returns.

(DK) Developmental Kindergarten - A fully integrated kindergarten program providing early intervention for children needing more individual assistance or supervision.

Diploma- A diploma is a certificate issued by an educational institution to a student who has successfully completed a particular course of study (for example, high school graduation or completion of a college/technical degree program).

DMH – Department of Mental Health

DOE – Federal Department of Education

DSM – Diagnostic and Statistical Manual of Mental Disorders

Dual credit- Students enrolled in high school may be dual enrolled at a local institution of higher learning, such as a community college or university. These students may take classes at either institution for credit toward their high school diploma, as well as for college credit.

EBD – Emotional-Behavioral Disorder

EBI/EBP – Evidence-Based Intervention/Practice

(ECEA) Exceptional Children's Educational Act - This act provides a means for educating those children who are exceptional.  It establishes a continuum of services which recognizes the capabilities of all state agencies, special classes in public schools and special schools, programs for handicapped children who are confined to their homes or hospitals, and instruction in institutions of the state for exceptional children.  It is the intent of C.R.S. 22-20-101 to assure that there is a coordination of all services available to handicapped children as well as gifted children and to promote the entering into agreements or contracts between school districts and other agencies and nonprofit organizations and residential child care facilities for the provision of appropriate services for handicapped children.

(EEOC) Equal Employment Opportunity Commission - A department which administers and oversees all rules, regulations, laws and governing practices regarding hiring and employment standards in the United States.

ELA – English Language Acquisition OR English Language Arts

ELL – English Language Learner (preferred term)

(ELPA) English Language Proficiency Act - An English language proficiency program established by C.R.S. 22-24-101 for students in kindergarten and grades 1 through 12 whose dominant language is not English.

E-Portfolio/Online portfolio- Electronic collection of a student’s work and accomplishments through his/her academic career

Early learning- Education of young children typically focusing on ages 3 to 7, or pre-school through 2nd grade

Education 2020- A web-based curriculum used in APS for credit recovery and enrichment.

Educator/Teacher effectiveness- Factors that support and promote the recruitment, preparation, professional development, instructional practice, working conditions and retention of effective teachers and school leaders.

Educator/Teacher preparation- Coursework, curriculum and experiences designed to train individuals to become classroom teachers and school leaders

Emergency Reserve - Article X, Section 20 of the State Constitution requires districts reserve for 1993 1% or more, for 1994 2% or more, and for all later years 3% or more of its fiscal year spending excluding bonded debt service.

Employee Benefits - Compensation, in addition to regular salary, provided to an employee.  This may include such benefits as health insurance, life insurance, annual leave, sick leave, retirement and Social Security.

Encumbrances - Purchase order, contracts and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved.  They cease to be encumbrances when paid, when liability is established, or when canceled.

Enrich- Web-based software that houses all the documentation for RtI (Response to Intervention)

Enterprise Fund - A fund to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through use charges or where the governing body has decided that  periodic determination of revenues earned,  expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes.

Equity- Equal access to and successful participation in high-quality education regardless of race, ethnicity, income, or gender

Equalization Program Funding - The financial base of support for public education for school districts as calculated by the Public School Finance Act of 1994.

Equalization Program Funding Per Pupil - The total equalization program funding of a district divided by the district's funded pupil count.  

(ESL) English as a Second Language - This is an approach in which students learn to speak, listen, read and write in English.  This approach involves strategies and techniques that do not necessarily include knowledge of the native language.

(ESY) Extended School Year - Specially designed educational services provided beyond the regular school year for students demonstrating a need for such services.  This is neither summer school nor year round school.

ESEA – Elementary and Secondary Education Act

Expendable Trust - A fiduciary fund used to account for assets held by a governmental unit in a trustee capacity for individuals, private organizations, other governmental units and/or other funds.

Expenditures - Charges incurred, whether paid or unpaid, which are presumed to benefit the current fiscal year.

Expenses - The costs of the goods and services used in the process of obtaining revenue.

Experiences- Purposeful activities that engage learners in direct participation and focused reflection in order to increase knowledge develop skills and values

Explore- A program of extended learning opportunities that provide relevance and real work context while further examining career opportunities within a cluster

(FA) Functional Academics - Full day programs located throughout the district for students needing an adjusted academic curriculum with a focus on functional academic skills.

FAPE – Free Appropriate Public Education

FARM – Free and Reduced Meals

FBA – Functional Behavioral Assessment

FEP – Fully English Proficient

FERPA – Family Educational Rights and Privacy Act

Fiduciary Funds - These are trust and agency funds used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds.

Financial Policies and Procedures Committee - In 1974, C.R.S. 224-4-204 required the State Board of Education to designate no less than five volunteer school districts which were representative as to pupil size and population to cooperate in finalizing the Financial Policies and Procedures Handbook.  This committee has continued as an advisory group to the Department of Education and is currently composed of 37 members  

Fixed Assets - Land, buildings, machinery, furniture and other equipment that the district intends to hold or continue in use over a long period of time.  "Fixed" denotes probability or intent to continue use of possession and does not indicate immobility of an asset. 

Food Service Fund - A type of enterprise fund used to record financial transactions related to food service operations.

Food Services - Activities involved with the food services program of the school district.  This includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities and the delivery of food.

Four-Track Calendar - Four different calendars are available for students that attend a school with a four-track calendar.  The days of attendance and days of vacation for students on each track differ.  Schools with four tracks are year round.

(FPC) Funded Pupil Count - The greater of- a school district's pupil enrollment for the applicable budget year; or the average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the immediately proceeding budget year.

(FPP) Financial Policies and Procedures Handbook - C.R.S. 22-44-203 requires the State Board of Education to adopt a Financial Policies and Procedures Handbook that will meet the needs of existing statutes and of such other rules and regulations.  The adopted Handbook shall be compatible with the provisions of the "Educational Accountability Act of 1971," but shall be limited primarily to the relating of budgeted and actual costs to designated programs.  The Handbook shall be used by every school district in the state in the development of the budget for the district, in the keeping of financial records of the district and in the periodic presentation of financial information to the board of education of the district.  

Forward Thinking- The Colorado Department of Education’s plan to increase the graduation rate and close the achievement gap in all Colorado schools

FRL – Free and Reduced Lunch

Function - The action a person takes or the purpose for which a thing exists or is used.  Function includes the activities or actions that are performed to accomplish the objectives of an enterprise.  The activities of a school district are classified into five broad areas or functions- Instruction, Supporting Services, Community Services, Nonprogrammed Charges and Debt Services.

Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Fund Balance - Same as Fund Equity.

Fund Categories - There are three categories of funds used in governmental accounting.  They are governmental funds, proprietary funds and fiduciary funds.

Fund Equity - The difference between governmental fund assets and liabilities.

Fund Types - There are seven major fund types.  Governmental funds include the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds, Proprietary Funds include Enterprise Funds and Internal Service Funds.  Fiduciary funds include Trust and Agency Funds.

(FY) Fiscal Year - A 12-month accounting period beginning July 1 and ending June 30 of the following year.

(GAAP) Generally Accepted Accounting Principles - Uniform minimum standards of and guidelines to financial accounting and reporting.  Adherence to GAAP assures that financial reports of all state and local governments - regardless of jurisdictional legal provisions and customs - contain the same type of financial statements and disclosures, for the same categories and types of funds and account groups, based on the same measurement and classification criteria.  GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time.  They include not only broad guidelines of general application, but also detailed practices and procedures.  The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB).

GAD – Generalized Anxiety Disorder

(GASB) Governmental Accounting Standards Board - The Governmental Accounting Standards Board was established as an arm of the Financial Accounting Foundation in April 1984, to promulgate standards of financial accounting and reporting with respect to activities and transactions of state and local governmental entities.  The GASB is the successor organization to the National Council on Governmental Accounting (NCGA).

(GDPG) Governmental Designated Purpose Grants - Grants received from federal, state or local governments to be used for a specific purpose.  Examples are Title I, Exceptional Children's Educational Act (ECEA), Vocational Education, etc.

General Administration - Those activities involved in the overall general administrative responsibility of the school district.

General Fund - A fund to account for all financial resources except those required to be accounted for in another fund.  C.R.S.  22-45-103 states that all revenues, except those revenues attributable to the Bond Redemption Fund, the Capital Reserve Fund, the Special Building Fund, the Risk-Related Activity Fund, and any other fund authorized by the State Board of Education, shall be accounted for in the General Fund.  Any lawful expenditure of the school district, including any expenditure of a nature that could be made from any fund, may be made from the General Fund.  

(GFOA) Governmental Finance Officers Association - An organization of governmental finance officers whose mission is to enhance and promote the professional management of governmental financial resources by identifying, developing and advancing fiscal strategies, policies and practices for the public benefit.

Gift - Money received from a philanthropic foundation, private individual, or private organization for which no repayment or special service to the contributor is expected.

(G.O. Bonds) General Obligation Bonds - Bonds backed by the full faith and credit of the government.

Governmental Fund - Those funds in which most governmental functions typically are financed.  The acquisition, use and balances of the government's expendable financial resources and the related current liabilities - except those accounted for in proprietary funds - are accounted for through governmental funds (General, Special Revenue, Capital Projects and Debt Service Funds).

Grants- Funds disbursed by one party, (often a government department, corporation, foundation or trust), to a recipient (often, but not always, a nonprofit educational institution or business)

GT/GATE – Gifted and Talented

Handbook II Revised - A handbook compiled and edited in the U.S. Office of Education, National Center for Education Statistics.  The purpose of the handbook is to serve as a vehicle or mechanism for program cost accounting at the local and intermediate levels and when programs are identified and benefits can be measured, a full program, budgeting and evaluating system can be operated.  The handbook makes it possible to organize data in a manner to permit the interrelating and combining of data elements that results in wide ranges of information.  The goal of comparability is strengthened and achieved in the process.

Handicapped Education - Education for those children who are unable to receive reasonable benefit from ordinary education in the public schools because of specific handicapping conditions.

HCPF – Health care and policy financing

HD – Hearing Disability

Hold-Harmless District - Any district whose 1994-1995 calculated per pupil funding is less than its 1993-1994 per pupil funding amount.  

HQ – Highly qualified (teachers, paraeducators, etc.)

IC – Infinite Campus

ICAM – Infinite Campus Assessment Module

ICAP- Individual Career and Academic Plan for all Colorado students beginning in 6th grade. Allows student to set his/her study and career goals and create a path to achieve them.

ID – Intellectual Disability

IDEA – Individuals with Disabilities Education Act

(IEP) Individual Educational Plan - An educational service plan developed cooperatively by the parent, student (when appropriate) and the school.

IFSP – Individualized Family Service Plan

IHG – Institutes of Higher learning (universities in this state)

ILP – Individual Literacy Plan

Income - The excess of revenue earned over the related expenses for a given time period.

Indirect Cost Rate - The ratio of indirect costs to direct costs, expressed as a percentage.  Indirect costs are those elements of cost necessary in the provision of a service that are of such nature that they cannot be readily or accurately identified with the specific service.  Direct costs are those elements of cost which can be easily, obviously and conveniently identified with specific activities or programs.

Industry standards- Generally accepted requirements followed by the members of an industry

Infinite Campus- A software program used in APS that manages student information

Integrated learning- Incorporating skills and knowledge from multiple sources and experiences. Students may apply skills and practices in various settings and utilize different points of view.

Instruction - Instruction includes the activities dealing directly with the teaching of pupils.  Teaching may be provided for pupils in a school classroom, in another location such as in a home or hospital and other learning situations such as those involving cocurricular activities; it may also be provided through some other approved medium such as television, radio, telephone and correspondence.

Instructional Capital Outlay - Instructional capital outlay includes those expenditures that result in the acquisition of fixed assets for instructional purposes or additions thereto, which the board of education anticipates will have benefits for more than one year.

Instructional Staff - Activities associated with assisting the instructional staff with the content and process of providing learning experiences for pupils.

Instructional Supplies and Materials - Instructional supplies and materials include, but are not limited to, supplies, textbooks, library books, periodicals, warehouse inventory adjustment and other supplies and materials.  

Interfund Transfer - Money that is taken from one fund under the control of the board of education and added to another fund under the board's control.  Interfund transfers are not receipts or expenditures of the district.

Internal Quality Control System - Operating policies and procedures established by the audit organization to provide reasonable assurance that it- (1) has established and is following adequate audit policies and procedures and (2) has adopted and is following applicable auditing standards.

Intrafund Transfer - Money that is taken from one function or object within a fund and transferred to another function and object within the same fund.

Inventory - A detailed list or record showing quantities, descriptions, values and frequently, units of measure and unit prices of property on hand at a given time.

IQ – Intelligence Quotient

IST – Instructional Support Team

Itinerant/Resource - The responsibility for the student's education is shared between the regular classroom teacher and the special education teacher.

Joint District - A public school district organized under the laws of Colorado, the territory of which is located in more than one county.

K-16- Education system that integrates a student’s education from kindergarten through a four-year college degree

K-20- Education system that integrates a student’s education from kindergarten through graduate school

(LD) Learning Disability - A disability characterized by poor academic skills and a disorder in psychological processing.  

(LEA) Local Education Agency - An educational agency at the local level that exists primarily to operate schools or to contract for educational services.  Normally, taxes may be levied by such publicly operated agencies for school purposes.  This term is used synonymously with the terms "school district," "school systems," and "local basic administrative unit."

Lease/Purchase Agreement - Contractual agreements that are termed leases, but that in substance are purchase contracts.

Legal Investments - Investments which governmental units are permitted to make by law.

LEP Student - Limited English Proficient Student.

LGBTQ – Lesbian, Gay, Bisexual, Transgender, Queer, & Questioning

Life Skills - Full day programs offering an alternative curriculum with emphasis placed on self-help, communication and motor skills in the home, community, vocational and recreational settings.  Formerly referred to as REACH.  

Lifelong learning- Process by which an adult continues to acquire formal or informal education throughout his or her life.

Moodle- A web-based education platform where students can find and turn in assignments, access resources, and communicate with teachers and other students about their learning.

LRE – Least Restrictive Environment

MAP – Measure of Academic Progress

Maturity - The date upon which the principal or stated value of an investment becomes due and payable.

MDT – Multidisciplinary Team

Mill - One one-thousandth of a dollar of assessed value.

Mill Levy - The rate of taxation based on dollars per thousand of assessed valuation.

Moderate Needs - Students have specific deficits requiring assistance with the regular curriculum, or with some modifications or accommodations. Instruction is usually in pull-out groups or in the regular classroom. Teachers have a Special Education #1 endorsement.  

MR - Mentally Retarded

MTSS - Multi-Tiered System of Supports

NAEP – National Assessment of Educational Progress

NASP – National Association of School Psychologists

Naviance- A web-based tool used in APS that provides career, college, and scholarship resources. It is designed to assist students in exploring their interests, making career choices, finding schools where they can pursue their education (in-state and out-of-state), and finding financial aid sources.

NCLB – No Child Left Behind

NCSP – Nationally Certified School Psychologist

NEP – Non English Proficient

Non-appropriated Operating Reserve - A reserve established by C.R.S. 22-44-106 which says a board of education may provide for an operating reserve in the General Fund, which shall not exceed 15% of the amount budgeted to the General Fund for the current fiscal year.  This operating reserve is not to be appropriated nor shall it be expended during the current fiscal year, but it shall be a continuing reserve and be considered as a beginning General Fund balance for the next following fiscal year.

NOS – Not Otherwise Specified

OCD – Obsessive Compulsive Disorder

Object - A category of goods or services purchased.

ODD – Oppositional Defiant Disorder

OHI – Other Health Impairment

(OM/OMA) Orientation and Mobility or Orientation and Mobility Assistant - Provides training in daily travel to disabled persons.  An OM provider is a vision specialist who has additional certification on travel training.  The OMA works under the direction and supervision of a certified orientation/mobility specialist.

(OMB) Office of Management and Budget - An office within the Financial Management Division of the federal government having statutory responsibility for issuing policies, procedures and guidelines to implement the Single Audit Act.

Online Portfolio/E-Portfolio- Electronic collection of a student’s work and accomplishments through his/her academic career.

Operational Unit - The group and type of education activities for organizational purposes.  Each type of unit has discriminating characteristics.  The units include individual schools, in most cases, and can be used to designate school costs center.  In other words, budgets and expenditures may be made for each school or operational unit.  Such units are specific schools, transportation, administration and warehouses.

Operations and Maintenance - Activities concerned with keeping the physical plant open, comfortable and safe for use and keeping the grounds, buildings and equipment in an effective working condition and state of repair.  Activities which maintain safety in buildings, on the grounds and in the vicinity of schools are included.  

ORF – Oral Reading Fluency

(OT) Occupational Therapy - Provides motor and coordination training.  The Certified Occupational Therapy Assistant works under the direction and supervision of an Occupational Therapist.

Other Business Services - Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the district.  Included are the fiscal, acquisition of facilities, operation and maintenance and internal services for operating all schools.

Other Reserves - An amount set aside for some specified purpose.

P-16/PreK-16- Education system that integrates a student’s education beginning in preschool (as early as 3 years old) and ends with a four-year college degree.

P-20- System that integrates a student’s education beginning in preschool (as early as 3 years old) and ends with a graduate school degree.

P-20 Advisory Council- An advisory group that ensures fidelity to the vision for the APS P-20 Campus. The Team identifies and helps build collaborative partnerships with CDE, Governor’s P-20 Council, professional networks, higher education, Aurora community/business leaders, elected officials and parents.

P-20 Design Team- The group that will ensure there is a seamless continuum of instructional alignment preschool through post-secondary. Their charge is to provide multiple pathways for student engagement that support post-secondary and workforce readiness, identify curricula and instruction aligned with the expectations of the district and state’s strategic plans. Ensure 21st century technology supports learning, encourages innovation as well as established best practices, and provides on-going progress reports to the P-20 Advisory Council and the District Leadership Team.

P-20 Site Based Team- A group comprised of faculty and staff from the P-20 campus that will- align curricula, instruction, assessment and professional learning around multiple pathways for student learning and engagement, ensure transparent accountability for classrooms and school(s), oversee the implementation of standards-based system P-12, expand distributive leadership and leadership capacity, foster school-centered professional development, design curricula and instruction to build creating and innovation skill, tap critical-thinking and problem-solving skills, communication and collaborative skills, foster social and cultural awareness and civic engagement, encourage initiative and self-direction, flexibility, productivity and accountability in students, connect technology with instructional planning and delivery by integrating applications into the curricula, expose to and involve students in postsecondary planning beginning in kindergarten, partner with institutions of higher learning, become a demonstration campus for incubating/implementing cutting edge teaching skills.

P-20 Vision/APS P-20 Vision- To support educational excellence and student achievement by fostering and supporting innovation, providing seamless education preschool through post-secondary, and strengthening post-high school and workforce readiness opportunities for students.

PAG – Principal advisory group

PreK-16/P-16- Education system that integrates a student’s education beginning in preschool (as early as 3 years old) and ends with a four-year college degree

Partnerships- One or more combinations of school, university, community, political and business alliances designed to strengthen student achievement

Pathway- Career pathways are an integrated collection of programs and services intended to develop students’ core academic, technical and employability skills; provide them with continuous education and training; and place them in high-demand, high-opportunity jobs.

(PBE) Performance-based Education - A process for learning that requires students to demonstrate the knowledge and skills necessary to be successful not only in school, but in life.

PBIS – Positive Behavioral Intervention and Support

PBS – Positive Behavior Supports

PCD – Perceptual/communicative disability

PD – Professional Development

PDD – Pervasive Developmental Disorder

PDS – Professional Development School

PEAK – Colorado Higher Ed strategic plan

(PERA) Public Employees Retirement Association - A retirement association created by C.R.S. 24-51-201 which shall be a corporate body with the right to sue and be sued and the right to hold property for its use and purposes.  It consists of the state division, the school division, the municipal division and the judicial division.  The purpose of PERA is to provide benefits to public employees when they retire or are disabled, or to the family at the employee's death.  It serves as a substitute for Social Security and is funded on an actuarial reserve basis.  That is, money is set aside for retirement benefits while an employee is earning service credit and before benefit payments begin

Perkins Grant- Carl D. Perkins federal funding supports Career and Technical Education to improve curriculum and technology, and provide opportunities for students in grades 9-12 to pursue specific career and technical training of their choice.

Peripatology - Same as Orientation and Mobility.

(PL 874) Public Law 81-874  - This program provides financial assistance to school districts either because of a loss of real property due to federal acquisition or because of the financial burdens placed upon a school district educating children whose parents are involved in an activity occurring on federal land.

Plans of Study- A visual communication tool that demonstrates the link between high school academic and CTE courses to college programs and careers

PLOP- Present Level of Performance

PLTW – Project Lead The Way science curriculum

PPA or PPOR – Per Pupil Allocation or Per Pupil Operating Revenue

Postsecondary- Education following high school; normally includes college, as well as vocational education and training

PPW – Pupil Personnel Worker

Prepare- Extend learning opportunities to provide relevance and real work context and arrange postsecondary learning for career specialties in specific occupations

Prepayment - Making payment in advance for any charges to be incurred.

PRF - Passage Reading Fluency

Profound Needs - Student’s needs are such as to require an alternative curriculum in a self-contained setting with a focus on life skills.  Teachers are required to have a #3 endorsement.

Program Budget - A plan of activities and procedures designed to accomplish predetermined objectives.

Program approvals- The process by which a state governmental agency reviews a professional education program to determine if it meets the state's standards for approval.

Property Tax Carry forward - Current property taxes in excess of total program funding are carried forward for expenditures in the next fiscal year.

Proprietary Fund - Sometimes referred to as "income determination," "nonexpendable," or "commercial-type" funds are used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector (enterprise and internal service funds).  All assets, liabilities, equities, revenues, expenses and transfers relating to the government's business and quasi-business activities - where net  income and capital maintenance are measured - are accounted for through proprietary funds.

(PPOR) Per Pupil Operating Revenue - The equalization program funding of a district for any budget year determined in accordance with the provisions of the Public School Finance Act of 1988, as amended, divided by the funded pupil count of the district for said budget year, minus the minimum amount per pupil required to be transferred from the General Fund to the Capital Reserve and Risk-Related Activity Funds.

PSEO- Post Secondary Enrollment Options. An academic option which allows eligible and qualified high school seniors and juniors to take courses at the college level

(PSFA) Public School Finance Act of 1994 - C.R.S. 22-54-101, et seq., enacted in 1994 seeks to provide for a thorough and uniform system of public schools throughout the state.  It requires that all school districts operate under the same finance formula and that equity considerations dictate all districts by providing a per pupil base amount and adjusting it for cost of living, size, and at-risk pupils.

Psychologist, School - Provides assessment, consultation and counseling relating to intelligence, perception, learning, social, emotional, developmental, and behavioral issues.  NCSP is used to indicate professional certification and standing in the professional organization.

(PT/PTA) Physical Therapy and Physical Therapy Assistant - Provides a variety of services relating to improvement of motor functioning.

PTA, PTO, PTSO - Parent/Teacher Association, Parent/Teacher Organization, Parent/Teacher/Student Organization.

PTSD – Posttraumatic Stress Disorder

Pupil Enrollment - The number of pupils enrolled on October 1 during such budget year or the school day nearest said date, as evidenced by the actual attendance of such pupils prior to said date.

Public Funds - All funds of a public unit and all funds of any entity referred to in C.R.S. 11-10.5-103(9)(b).

Pupil Services - Those activities which are designed to assess and improve the well-being of pupils and to supplement the teaching process.

Pupil Transportation - Activities concerned with the conveyance of pupils to and from school, as provided by State law.  Included are trips between home and school and trips to school activities.

Public Unit - The State of Colorado, any county, city and county, city, or municipality, including any home rule city or town or territorial charter city, or any political subdivision thereof.

Purchased Services - Amounts paid for personal services rendered by personnel who are not on the payroll of the school district and other services which the district may purchase.  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

PSWR – Post secondary work ready

PWR- Postsecondary and Workforce Readiness. The knowledge, skills, and behaviors essential for high school graduates to be prepared to enter college and the workforce and to compete in the global economy.

READ Act - Reading to Ensure Academic Development Act

Recession – A period during which there is a decline in economic trade and prosperity.

Refunded Bonds - Bonds issued to retire bonds already outstanding.  The refunding bonds may be used to provide the resources for redeeming outstanding bonds, or the refunding bonds may be exchanged with the holders of the outstanding bonds.

Rescission – The act of repealing a decision or enactment.

Remedial education- Course or program designed to enable underachieving students to catch up with their peers

Residual Equity Transfer - Nonrecurring or non-routine transfers of equity between funds.

Residual Fund Equity - The financial assets remaining in a fund after all liabilities have been liquidated.

Retained Earnings - An equity account reflecting the accumulated earning of an enterprise or internal service fund.

Revenues - Addition to assets which do not increase any liability, do not represent the recovery of an expenditure, do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets and do not represent contributions of fund capital in Food Service and Pupil Activity Funds.

Risk-Related Activity Fund - An internal service fund used for the payment of loss of or damage to the property of unit of local government or to service and pay premiums on insurance; or used for the payment of administrative expenses, loss control, worker's compensation and legal claims against the public entity which have been settled or compromised, or judgments rendered against the public entity for injury, or to secure and pay for premiums on insurance.  

RtI – Response to Intervention

SAD – Separation Anxiety Disorder

Salaried Employee - An employee who receives a set monthly salary for work or services performed.

Salaries - Amounts paid to employees of the district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions.  This includes gross salary for personal services rendered while on the payroll of the districts.

SAT – Student Assistance Team

School Administration - Activities concerned with overall administrative responsibility for a single school or a group of schools.

SEA – State educational authority (term for the state used by the DOE)

(SED) Significant Emotional Disorder - A Special Education Program for student with average abilities and above (students can be gifted).  Heavy emphasis is placed on social skills.  Behavior modification skills used.

Seamless system- Term used to describe a system in which expectations for student knowledge and skills are aligned throughout preschool, elementary, secondary and postsecondary levels.

Service learning- A method of teaching, learning and reflecting that combines/integrates academic classroom curriculum with meaningful service, frequently youth service, throughout the community. More specifically, it is designed to enrich the learning experience, teach civic responsibility, encourage lifelong civic engagement, and strengthen communities for the common good.

SES - Socioeconomic Status

Severe Needs - Student's needs are so severe as to require an adjusted curriculum, offered generally in a self-contained setting.  Teachers have #2 endorsements in one of the following- Cognitive, Affective, Vision, Hearing, Communication.

School readiness- The preparedness of a child to engage in and benefit from learning experiences, and the ability of a school to meet the needs of all students enrolled in publicly funded preschool or kindergarten. School Readiness is enhanced when schools, families, and community service providers work collaboratively to ensure that every child is ready for higher levels of learning in academic content.

SIED – Emotional disability

SID – Specific Learning Disability

Simulation- The imitation of some real thing, situation or process. In general, the act of simulating something entails representing certain key characteristics or behaviors of a selected physical or abstract system.

Single-Track Calendar - All students at a school attend on the same calendar.  This typically is the traditional educational calendar--with school starting in late August and ending in early June.  A year-round school can also be single-track.

SIP – School Improvement Plan

SLIC – Severe limited intellectual capacity

SLP – Speech-Language Pathologist

Social Worker, School - Provides assessment, consultation and counseling relating to social, emotional, developmental, and behavioral issues.  ACSW is used to indicate professional certification.  

SOS – State of Schools

(SOT) Specific Ownership Tax - An annual tax imposed upon each taxable item of certain classified personal property, such as motor vehicles, which tax is computed in accordance with state schedules applicable to each sale of personal property.

SP/Lang – Speech and language disability

SPED – Special Education

SST – Student Support Team/Student Study Team/Student Success Team

Staffing - The process of hiring personnel.  Staffing levels are the number and distribution of positions at a site.

Staffing, Special Ed - A meeting held for the purpose of developing, reviewing and revising an IEP of a child with a disability.  Sometimes referred to as an IEP meeting, or ARD meeting (admission, review, dismissal).

Stakeholders- A person, group, organization, or system who affects or can be affected by an organization's actions

Standards/Academic Standards/Content Standards- Statements of what students should know and be able to do at each level of the education system

STEM- Science, Technology, Engineering and Math

Student achievement- Academic performance of a student or group of students

Student ability- The skills a student has at present

Student Count - The District is required to certify to the Colorado State Board of Education the pupil membership of the district on the official count date of October 1 of each year.  This number reflects the total pupil membership as determined by guidelines set forth by the Rules of Administration of the Public School Finance Act of 1994.

Student transition- The changes that students make as they move from one level of the education system to the next

Subsidy - Funds provided by one fund and transferred to another as a supplement and support of a program.  

Supplemental Budget - Where money for a specific purpose from other than ad valorem taxes subsequently (following adoption of the budget) becomes available to meet a contingency, a supplemental budget for expenditures not to exceed the amount of said money may be adopted and appropriation of said money made therefrom.

Supplies and Materials - Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.  

Surety Bond - A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through nonperformance or through defalcation (e.g. a surety bond may be required of an independent contractor).  Surety bonds also include fidelity bonds covering government officials and employees.

SWPBS – School Wide Positive Behavior Supports

(TAN) Tax Anticipation Notes - Notes issued in anticipation of collection of taxes, usually retirable only from tax collections, and frequently only from the tax collections anticipated with their issuance.  The proceeds of these notes are treated as current loans if paid back from the tax collections anticipated with the issuance of the notes.

Taxes - Compulsory charges levied by a government to finance services performed for the common benefit.

TBI – Traumatic brain injury

TE – Teacher Equivalency

Teacher/Educator preparation- Coursework, curriculum and experiences designed to train individuals to become classroom teachers and school leaders

Teacher/Educator Effectiveness- Factors that support and promote the recruitment, preparation, professional development, instructional practice, working conditions and retention of effective teachers and school leaders.

Title I - A federally funded program in which extra support and instruction in reading, writing, and mathematics is provided as needed for students who attend high poverty-impacted schools.  This program is financially accounted for in the Special Programs' Fund.

TIR – Teacher in Residence

Title 2, Title 2D, Title 3, Title 4, Title 5, Title 7, Title 9 – all various grant funds

Title I – Largest funding source for public education from the federal government.

Total Program - The sum of state equalization and property tax.

Transfer- Procedure by which student credit hours earned at one institution are applied toward a degree at another institution

Transfers - This object category does not represent a purchase; rather, it is used as an accounting entity to show that funds have been handled without having goods and services rendered in return.  Included here are transactions for interchanging money from one fund to the other and for transmitting flow-through funds to the recipient (person or agency).  

Trust Fund - A fund used to account for money and property held in trust by a district for individuals, government entities or nonpublic organizations.  A Trust Fund is usually in existence over a longer period of time than an Agency Fund.

Trustee - A fiduciary holding property on behalf of another.

UIP – Unified Improvement Plan

Unencumbered Appropriation - That portion of an appropriation not yet expended or encumbered.

(USDA) United States Department of Agriculture - A federal agency responsible for administering the School Lunch Program and U.S. Government Commodities.

Virtual teleconferencing/Telepresence- The live exchange of information among several persons and machines remote from one another but linked by a telecommunications system.

WCPM – Words Correct Per Minute

Workforce development- Activities designed to meet the labor needs of communities or states.

Working Papers - Documents containing the evidence to support the auditor's findings, opinions, conclusions and judgments.  They include the collection of evidence, prepared or obtained by the auditor during the audit.

504 Plan – The modifications/accommodations needed for students with disabilities to fully participate in school activities.