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Facilities Information Management: A Guide for State and Local Education Agencies
Home
  Introductory Material
Chapter 1
  Purpose and Scope
Chapter 2
   Customizing a School Facilities Data System
Chapter 3
   Using Data Elements for Analysis
Chapter 4
   Facility Data Elements
Chapter 5
   Resources and Connections
Glossary
Calculated Data Elements
 
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Illustration of a building and a crane
Facility Data Elements

6000 Facilities Budget and Finance
This category contains data elements regarding the capital budget and operating funds of a facility, whether these funds are sufficient, and if the allocation and distribution of these funds are done under equitable conditions.
 
6000 Facilities Operations Type
  The type of facilities operations coded into the operating budget.
  1 Utilities
    The cost of electricity, gas, oil, water, sewer, communications, and refuse collection and disposal.
  2 Custodial personnel services
    The cost of salaries and benefits to custodians.
  3 Custodial other than personnel services
    The cost of supplies and equipment for custodial services.
  4 Custodial contracts
    The cost of contracts for custodial services.
  5 Maintenance/repair personnel services
    The cost of salaries and benefits for maintenance and repair workers, and repair work.
  6 Maintenance/repair other than personnel services
    The cost of supplies, materials, tools, and equipment for maintenance and repair work.
  7 Maintenance/repair contracts
    The cost of contracts for maintenance and repair.
  8 Management personnel services
    The cost of salaries and benefits of management staff of facilities operations.
  9 Management other than personnel services
    The cost of personnel services for facilities management, including information technology, training, and other nonpersonnel items.
  10 Management contracts
    The cost of management contracts to support capital program or facilities management.
  99 Other
6010 Facilities Operating Budget
  The estimated annual budget for the facility operation.
6020 Facilities Capital Activity Type
  The type of activity that is included in the capital financing and expenditures by virtue of a bond referendum or an appropriation.
  1 Site acquisition
    Approved budgeted amount to acquire land for expansion or construction of schools or other school system facilities.
  2 Environmental clean-up of site
    Approved budgeted amount for the environmental clean-up of land purchased or already owned by the school district.
  3 Planning
    Approved budgeted amount for districtwide and site specific planning for capital projects.
  4 Design
    Approved budgeted amount for design of capital projects.
  5 Building demolition
    Approved budgeted amount for demolition of facilities.
  6 Environmental clean-up of building
    Approved budgeted amount for environmental clean-up of buildings, occupied and not occupied, to comply with health and safety regulations for demolition and occupancy.
  7 Construction
    Approved budgeted amount for the cost of construction.
  8 Management contracts
    Approved budgeted amount for the cost of construction managers, program managers, or other management contracts.
  9 Furniture, fixtures, and equipment
    Approved budgeted amount for the furniture, fixtures, and equipment for new, modernized, or renovated schools.
  99 Other
6030 Facilities Capital Budget
  The legally approved budget amount for capital finance and expenditures by virtue of a bond referendum or an appropriation.
6040 Date of Capital Expenditure
  The month, day, and year that the funds for a capital project are encumbered, usually upon execution of a service or construction contract.
6050 Capital Budget Year
  The year for which the project has been approved for expenditures.
6060 Capital Project Expenditure
  The expenditure of bond proceeds for approved capital projects.
6070 Total Capital Expenditure
  The total expenditures related to the acquisition and disposition of property.
6080 Capital Expenditure per Building
  The annual expenditure from capital funds for a building.
6090 Capital Expenditure per School
  The annual expenditure from capital funds for a school.
6100 Debt Financing Type
  The type of long-term debt instrument, usually applicable to large capital projects, that obligates the issuer to pay back debt principal over a defined period at an agreed-upon rate of interest.
  1 General obligation bond
    A debt for which repayment of principal and interest is a general liability to the issuing organization; it is legally backed by the full faith, credit, and assets of that organization.
  2 Municipal bond
    A long-term debt instrument of a state or local government and/or its authorities and agencies; it is generally exempt from federal and state taxes.
  3 Revenue bond
    A municipal long-term debt instrument that is secured and repaid from a specified stream of nontax-based revenue sources.
  4 Certificates of participation
    A financing instrument that permits a school district or municipality to commit to making future payments without incurring "debt" by using a lease payment as "fees for services" that is subject to appropriate risk.
  5 Tax increment financing
    A financing instrument that is used to finance improvements in developing and redeveloping areas. Taxes levied on the incremental growth in assessed valuation in the redevelopment district are used for debt repayment.
  99 Other
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6110 Bond Term
  The length of time in years during which a bond may be repaid.
6120 Bond Year
  The year in which a bond must be repaid.
6130 Bond Interest Rate
  The interest rate payable by the borrower to the issuer of the bonds.
6140 Discount Rate
  The interest rate used to assess the present value of future cost and revenue streams.
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6150 Finance Options
  An alternative method to raise revenue and structure financing of school construction or improvements.
  1 Public/private development partnerships
    A method of obtaining private sector capital and management to finance, design, and construct a school by trading public land or dedicating property taxes from private development or other public assets.
  2 Energy saving performance contract
    An agreement with a third party in which the overall performance of installed energy conservation measures is guaranteed by that party. A type of contract in which the contractor guarantees to meet certain standards for lighting, space conditioning (temperature and humidity), and other services over a period of time at a guaranteed price.
  3 Sale-lease back
    A project financing and development method that enables the school district to acquire a new school building through private financing and procurement. The school district sells the school property and then leases the improved school and site from a private owner/developer.
  99 Other
6160 Indebtedness Amount
  The amount of indebtedness allowed by law to be carried by the school district.
6170 Debt Amount
  The amount of debt currently being carried by the school district.
6180 Date of Last Bond Referendum
  The month, day, and year of the last request to the public for approval to raise revenue that will enable borrowing by a school district, as is required and prescribed by law.
6190 Percent Voters For Bond Question
  The percent of voters who voted in favor of the most current bond referendum question(s).
6200 Percent Voters Against Bond Question
  The percent of voters who voted against the most current bond referendum question(s).
6210 Tax Revenue Type
  The tax revenue designated for repaying school construction bonds.
  1 Local property tax
  2 City commuter income tax
  3 County or city sales tax
  4 State property tax
  5 State sales tax
  6 State personal income tax
  7 State corporate income tax
  8 State lottery proceeds
  9 State alcohol tax
  10 State cigarette tax
  11 Tobacco settlement revenue
  12 Federal income tax
  13 Developer impact fees
  99 Other
6220 Nontax Revenue Type
  The source of revenue for capital projects that are voluntarily contributed.
  1 Individual contributions
  2 Corporate contributions
  3 Foundation contributions
  4 Payments in lieu of tax contributions
  99 Other
6230 Public Education Mill Rate
  The millage rate used to calculate property tax revenue for K-12 public education.
6240 Total Assessed Value
  The total assessed value of property that constitutes the basis for public borrowing.
6250 Lease Type
  The type of agreement that allows the use and possession of equipment or equipment systems from a third party in return for a regularly scheduled installment payment over an agreed-upon period.
  1 Capital lease
    A lease agreement in which all costs of the equipment and financing are paid in equal installments during the lease period. At the end of the period, the lessee can purchase the equipment at a nominal value (often $/.??); also called a financing lease or a lease-purchase agreement.
  2 Master lease
    A single operating or capital lease agreement negotiated to authorize multiple capital equipment procurements over time; reduces transaction time and spreads financing costs over a larger base than is possible with the procurement of separate lease agreements for individual projects.
  3 Operating lease
    A lease agreement in which the lessee is not required to pay the full costs of equipment and financing by the end of the lease period. Instead, the lessee may buy the equipment for its residual fair market value, or return the equipment to the lessor; also called a true lease.
6260 Life-Cycle Cost
  The total cost of acquiring, owning, operating, and disposing of a building, facility, or piece of equipment over its useful life.
6270 Facility Replacement Value
  The estimated cost of replacing a facility using current per square foot estimates of total project costs.
6280 Expected Life of Facility
  The time, in years, of the expected useful life of a facility for the purposes of depreciation.
6290 Emergency Transportation Cost
  The cost of transporting students who are temporarily served in other facilities pending repairs to a building to comply with federal, state, or local requirements.
6300 Insurance Deductible
  The dollar amount a school district must pay before its insurance will compensate it for loss.
6310 Audit Type
  The type of systematic review or audit.
  1 Management audit
    A systematic review of the decision-making, staffing, contracts, and governing procedures.
  2 Financial audit
    A systematic review of the approved budget and actual expenditures and encumbrances.
  3 Performance audit
    A systematic review of the quality of work performed and its relationship to outcomes.
  4 Building commissioning
    A systematic review of the quality and operation of a new or substantially improved building to determine adequacy of planning, design, construction, and operation.
  5 Fiscal audit
    A systematic review of the capacity of a school district or municipality to generate and sustain funds to support plans, projects, or other requirements.
  6 Process audit
    A systematic review of procurement procedures and decision-making.
  99 Other
6320 Date of Last Audit
  The month, day, and year of the latest review of the process, finances, or quality of work associated with capital projects.


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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education