reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXV - Bulletin 1903-Louisiana Handbook for Students with Dyslexia › Chapter 13 - Regulations for the Implementation of R.S. 17:392.1 and 392.3 › Section XXXV-1305 - Instruments for Identification and Screening-Appendix A (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:7(11),
				  17:392.1
				  and 392.3.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXV - Bulletin 1903-Louisiana Handbook for Students with Dyslexia › Chapter 13 - Regulations for the Implementation of R.S. 17:392.1 and 392.3 › Section XXXV-1307 - Multisensory Structured Language Programs for Students with Dyslexia or "At Risk" Readers-Appendix B (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:7(11),
				  17:392.1
				  and 392.3.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXV - Bulletin 1903-Louisiana Handbook for Students with Dyslexia › Chapter 13 - Regulations for the Implementation of R.S. 17:392.1 and 392.3 › Section XXXV-1309 - Characteristics Associated with Dyslexia and Related Disorders-Appendix C (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:7(11),
				  17:392.1
				  and 392.3.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 1 - Purpose › Section XXXIX-101 - Foreword

Current through Register Vol. 50, No. 6, June 20, 2024
A. This publication
				represents a forward step in the implementation of a vital component of the
				Louisiana Competency-Based Education Program. These policies and procedures
				represent a cooperative effort of offices in the Louisiana Department of
				Education (DOE), and educators from across the state.
B. The DOE will continue to provide
				leadership and assistance to school systems in an effort to attain a public
				system of education that makes the opportunity to learn available to all
				students on equal terms.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7;
				  R.S.
				  17:24.4.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 1 - Purpose › Section XXXIX-103 - Preface

Current through Register Vol. 50, No. 6, June 20, 2024
A. "The goal of the
				public educational system is to provide learning environments and experiences,
				at all stages of human development, that are humane, just and designed to
				promote excellence in order that every individual may be afforded an equal
				opportunity to achieve his full potential" (Preamble to Article VIII, Louisiana
				Constitution). This goal statement from the Constitution suggests that public
				elementary and secondary education is only a part of a continuum of services
				that should be available to assist each individual to identify and reach
				his/her own educational or training goals as quickly and effectively as
				possible.
B. The amendment and
				enactment of the Louisiana Competency-Based Education Program, Act 750,
				(R.S.
				17:24.4) by the Louisiana State Legislature
				in Regular Session during the summer of 1997, was the result of an
				ever-increasing demand by Louisiana's taxpayers for a better accounting of
				their educational dollars. This far-reaching statute called for:
1. the establishment of a program for shared
				educational accountability in the public educational system of
				Louisiana;
2. the provision for a
				uniform system of evaluation of the performance of school personnel;
3. the attainment of established goals for
				education;
4. the provision of
				information for accurate analysis of the costs associated with public
				educational programs;
5. the
				provision of information for an analysis of the effectiveness of instructional
				programs; and
6. the annual
				assessment of students based on state content standards.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 3 - General Procedure for Development; Approval and Revision of a Pupil Progression Plan › Section XXXIX-301 - Development of a Local Plan

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Committee of Educators
1. The state Board of
				Elementary and Secondary Education (BESE) and the DOE require assurances that
				the local education agency (LEA) Supervisors of Elementary and Secondary
				Education, Special Education, Career and Technical Education, Adult Education,
				Title I, teachers and principals and other individuals deemed appropriate by
				the local Superintendent are included in the development of the parish pupil
				progression plan.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 3 - General Procedure for Development; Approval and Revision of a Pupil Progression Plan › Section XXXIX-303 - Adoption Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A. Initial
				Adoption by the Local School Board
1. Meetings
				of the local committees shall be conducted within the legal guidelines of
				Louisiana's Open Meeting Law.
2.
				The local pupil progression plan shall be adopted at a public meeting of the
				local board, notice of which shall be published pursuant to the Open Meetings
				Law. It shall be stated that once the plan has been adopted and approved, the
				policies in the local plan shall be incorporated into the policies and
				procedures manual of the local school board.
3. The statements defining the
				committee-selection process and the pupil progression plan are public documents
				that must be handled within the guidelines of the Public Records Act.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 3 - General Procedure for Development; Approval and Revision of a Pupil Progression Plan › Section XXXIX-305 - Submission Process

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon
				adoption for submission by the local school board, the plan along with a formal
				submission statement shall be submitted annually to the Department of
				Education. Documentation of input in the plans development by educators and
				parents as well as public notice prior to local board approval and
				locally-initiated revisions (including dates and locations) must be submitted.
1. Interim revisions: locally-initiated and
				state-mandated.
a. Resubmission of the local
				board approved pages is made to the DOE.
b. Signatures of the local school board
				president and superintendent are required.
c. The revisions are incorporated into the
				pupil progression plan at both the local and state level.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 3 - General Procedure for Development; Approval and Revision of a Pupil Progression Plan › Section XXXIX-307 - Submission Process (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-501 - General Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each
				local pupil progression plan shall contain written policies relative to regular
				placement and alternatives to regular placement. Such policies must conform to
				the requirements of these policies and procedures.
B. Each plan shall provide details on
				academic supports for struggling students, including but not limited to
				grade-level instruction that is aligned with state academic content
				standards.
C. Based upon local
				school board policy pursuant to these policies and procedures, each teacher
				shall, on an individualized basis, determine promotion or placement of each
				student. Local school board policies relative to pupil progression will apply
				to students placed in regular education programs as well as to exceptional
				students and to students placed in alternative programs. Placement decisions
				for exceptional students must be made in accordance with the least restrictive
				environment requirements of state and federal laws.
D. No school board member, school
				superintendent, assistant superintendent, principal, school counselor, other
				teacher, or other administrative staff members of the school or the central
				staff of the parish or city school board shall attempt, directly or indirectly,
				to influence, alter, or otherwise affect the grade received by a student from
				his/her teacher.
E. For the
				2020-2021 school year, student performance on the LEAP 2025 assessments shall
				not be considered in making placement decisions for fourth and eighth grade
				students.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4, and
				  R.S.
				  17:414.2.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-503 - Regular Placement

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Promotion-Grades K-12
1. Promotion from one
				grade to another for regular students and students with disabilities shall be
				based on the following statewide evaluative criteria.
a. Each plan shall include the school
				attendance requirements.
b. Each
				plan shall include the course requirements for promotion by grade
				levels.
c. Each plan shall include
				promotion requirements for students eligible to take LEAP alternate assessment,
				level 1 (LAA 1) or LEAP connect.
d.
				Each plan shall include promotion requirements for students with disabilities
				aligned to policies included in
Bulletin 1530-Louisiana's IEP Handbook
				for Students with Exceptionalities
.
e. Each plan shall include other applicable
				requirements, including the high stakes policy requirements for entering
				students in fifth or ninth grade.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-505 - Other Placement Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Progression-Students Participating in LEAP
				Alternate Assessment (LAA1) or LEAP Connect
1. Students with disabilities who participate
				in the LEAP alternate assessment or LEAP Connect shall have promotion decisions
				determined by the IEP team.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-507 - Records and Reports

Current through Register Vol. 50, No. 6, June 20, 2024
A. LEAs shall
				maintain permanent records of each student's placement, K-12. Each record shall
				be maintained as a part of the student's cumulative file.
B. Student records for the purposes of these
				guidelines shall include:
1. course
				grades;
2. scores on LEAP
				assessments;
3. scores on local
				testing programs and screening instruments necessary to document the local
				criteria for promotion;
4.
				information (or reason) for student placement (see definition of
placement
);
5.
				documentation of results of student participation in remedial and alternative
				programs;
6. special education
				documents as specified in the approved IDEA-Part B, LEA application;
7. a copy of the letter informing the parent
				of any planned academic support strategies to be provided to the
				student;
8. a statement regarding
				written notification to parent concerning retention and due process
				procedures.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-509 - Local Options

Current through Register Vol. 50, No. 6, June 20, 2024
A. In addition
				to the statewide mandatory criteria for student placement, local school boards,
				by written local policies, may also establish local criteria to be used in
				determining student placement. Such criteria shall be compatible with the
				statewide criteria established in Chapter 5,
				§501 and
				shall be submitted to the LDE as part of the local pupil progression
				plan.
B. At the option of local
				school systems, the plans may include other factors to be considered in pupil
				placements.
C. In conjunction with
				the enumerated legislated policies and DOE directives, LEAs may include
				evaluative criteria in their local pupil progression plans. If other criteria
				are used, the pupil progression plan must so specify.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7;
				  R.S.
				  17:24.4.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-511 - Legislative Guidelines

Current through Register Vol. 50, No. 6, June 20, 2024
A. Local
				school systems are encouraged to develop local criterion-referenced testing
				programs for local assessment use.
B. Local criteria for K-12 must supplement
				the content standards approved by the BESE.
C. Local criteria must be coordinated with
				statewide curricular standards for required subjects, to be developed as part
				of the competency-based education plan.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17;
				  R.S.
				  17:24.4;
				  R.S.
				  17:391.7(G).
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-513 - Local Testing Programs

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Student scores on local testing programs may be used as additional criteria for
				determining pupil progression. Additional skills may be specified and tested
				for mastery at the local level as additional criteria for placement.
B. With reference to pupil placement, the
				local school system shall state the name of the instrument and publisher of
				other testing and screening programs to be used locally in grades K-12 for
				general education and exceptional students.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7 and
				  R.S.
				  17:24.4.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 5 - Placement Policies-General Requirements › Section XXXIX-515 - Policies on Due Process

Current through Register Vol. 50, No. 6, June 20, 2024
A. Due
				process procedures for teachers, students, and parents shall be specified in
				each local Pupil Progression Plan as related to student placement. The local
				school system must assure that these procedures do not contradict the due
				process rights of students with disabilities as defined in the IDEA-Part
				B.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 7 - Promotion and Support Policy › Section XXXIX-700 - Support Standard for Grades Kindergarten-3

Current through Register Vol. 50, No. 6, June 20, 2024
A. Beginning with the 2022-2023 school year
				and every school year thereafter, each local education agency shall identify
				all students in kindergarten, first, second, and third grade who score below
				grade-level on the literacy screener.
B. The school shall notify the parents or
				legal custodian of students identified in part A of this subsection in writing
				regarding the student's performance within 15 days of identification. Such
				notification shall
1. Provide information on
				activities that can be done at home to support the student's literacy
				proficiency.
2. Provide information
				about supports and interventions that will be provided by the school to support
				the student's literacy proficiency.
3. Provide a timeline for updates as a result
				of progress monitoring that includes a middle-of-year and end-of-year
				update.
4. Provide information
				about the importance of being able to read proficiently by the end of the third
				grade.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 7 - Promotion and Support Policy › Section XXXIX-701 - Promotion and Support Standard for Grades 3-7

Current through Register Vol. 50, No. 6, June 20, 2024
A. Beginning with the end of the 2022-2023
				school year and at the end of each school year thereafter, each local education
				agency shall identify, based on a preponderance of evidence of student learning
				relative to literacy, a plan for third grade students who have scored below
				"basic" achievement level in English language arts and are identified as
				reading below grade level, that would enable them to successfully transition to
				the next grade level. Third grade students who have not met such an acceptable
				level of performance may be retained or promoted; but in either case shall be
				provided with an individual student literacy plan that adheres to the following
				requirements:
1. The school shall convene an
				in-person meeting with the student's parents or legal custodian, all teachers
				of core academic subjects, and specialized support personnel, as needed, to
				review the student's academic strengths and weaknesses relative to literacy,
				discuss any other relevant challenges, and formulate an individual student
				literacy plan designed to assist the student in achieving proficiency in
				literacy. All participants shall sign the documented plan, using a template
				provided by the department, and shall meet to review progress at least once
				more before the next administration of the LEAP assessment.
2. The student shall be provided with focused
				literacy interventions and supports based on the science of reading designed to
				improve foundational literacy.
3.
				The student requiring an individual student literacy plan shall be identified
				as such in the state student information system (SIS).
4. The student shall be afforded the
				opportunity to receive on-grade level instruction and focused literacy
				interventions based on the science of reading during the summer.
5. Each LEA shall adopt a written policy
				pertaining to the development of the individual student literacy plan. This
				policy shall be included in the pupil progression plan of the LEA and could
				include the following specific student supports; daily targeted small-group
				interventions, before and after school literacy intervention provided by a
				teacher or tutor with specialized literacy training, and at-home literacy
				programs that include literacy workshops for the parents and legal guardians of
				students and web-based or parent-guided home literacy activities.
6. The department may audit a random sampling
				of students in each local education agency identified pursuant to Subsection A
				of this section each year.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 7 - Promotion and Support Policy › Section XXXIX-703 - Promotion and Support Standard for Grade 8

Current through Register Vol. 50, No. 6, June 20, 2024
A. Eighth grade students shall score at least
				at the "basic" achievement level in either English language arts or mathematics
				and "approaching basic" in the other subject in order to be promoted to the
				ninth grade. Students who do not meet the promotion standard after taking the
				eighth grade state assessments may be placed on a high school campus in the
				transitional ninth grade. For any student who recently completed the eighth
				grade and is transferring into the LEA from another state or country, the LEA
				shall review the students academic record to determine appropriate placement in
				ninth grade or transitional ninth grade. Such placement shall occur no later
				than October 1 of each school year.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7 and
				  R.S.
				  17:24.4.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 7 - Promotion and Support Policy › Section XXXIX-705 - Supports for Students

Current through Register Vol. 50, No. 6, June 20, 2024
A. Summer
				Remediation
1. LEAs may offer extended,
				on-grade level instruction through summer remediation to students who, based on
				a preponderance of evidence of student learning, are considered to be
				academically struggling, did not take the spring LEAP tests, and failed to meet
				the standard set forth in
				§701 and
				§703 of this
				Part. The LEA shall provide transportation to and from the assigned LEAP
				remediation summer site(s) from, at a minimum, a common pick-up
				point.
2. Student with disabilities
				attending summer remediation shall receive special supports as
				needed.
3. Summer remediation
				programs shall meet all of the following requirements:
a. use curriculum determined by the
				department to fully align to Louisiana state standards (
Bulletin 141-
				Louisiana Standards for English Language Arts
,
Bulletin
				142-Louisiana Standards for Mathematics
,
Bulletin 1962-
				Louisiana Science Content Standards
, and
Bulletin 1964-
				Louisiana Social Studies Content Standards
);
b. teachers shall be rated
				"effective:proficient" or "highly effective" pursuant to the teachers most
				recent evaluation or have achieved a value-added rating of
				"effective:proficient" or "highly effective" on the most recent
				evaluation;
c. Repealed.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 7 - Promotion and Support Policy › Section XXXIX-707 - Exceptions to Promotion and Support Policy for Eighth Grade Students

Current through Register Vol. 50, No. 6, June 20, 2024
A. Mastery/Advanced
				Waiver. The LEA may waive the state policy for students scoring at the
Unsatisfactory
level in English language arts or mathematics,
				if the student scores at the
Mastery
or
Advanced
level in the other, provided that:
1. the decision is made in accordance with
				the local pupil progression plan, which may include a referral to the School
				Building Level Committee (SBLC);
2.
				the student has participated in the spring administration of LEAP and has
				attended a summer remediation program offered by the LEA; and
3. parental consent is granted.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-901 - Definition of Terms [Formerly Section 1101]

Current through Register Vol. 50, No. 6, June 20, 2024
A. As used in this bulletin, the terms shall
				be defined as follows.
1. State Terms
Acceleration
-advancement of a pupil at a
				  rate faster than usual in or from a given grade or course. This may include
				  "gifted student" as identified according to Bulletin 1508.
Alternate Assessment
-the substitute way of
				  gathering information on the performance and progress of students with
				  disabilities who do not participate in typical state assessments.
Alternative to Regular Placement
-placement
				  of students in programs not required to address the state content
				  standards.
Content Standards
-statements of what we
				  expect students to know and be able to do in various content areas.
LEAP Summer Remediation Program-
a summer
				  school program offered by the LEA for the specific purpose of preparing
				  students to achieve proficiency in English language arts, mathematics, science,
				  and/or social studies.
Louisiana Educational Assessment Program
				  (LEAP)-
the state's testing program that includes grades 3 through 10
				  in the core academic subjects of English language arts, mathematics, social
				  studies and science.
Promotion-
a pupil's placement from a lower
				  to a higher grade based on local and state criteria contained in these
				  guidelines.
Pupil Progression Plan-
the comprehensive
				  plan developed and adopted by each local education agency which shall be based,
				  in significant part, on student performance on the Louisiana Educational
				  Assessment Program with goals and objectives which are compatible with the
				  Louisiana competency-based education program and which supplement standards
				  approved by BESE.
Regular Placement
-the assignment of students
				  to classes, grades, or programs based on a set of criteria established in the
				  pupil progression plan. Placement includes promotion, retention, remediation,
				  and acceleration.
Remedial Programs
-programs designed to
				  assist students including students with disabilities and non/limited English
				  proficient (LEP) students, to overcome educational deficits identified through
				  the Louisiana Education Assessment Program and other local criteria.
Remediation
-see
remedial
				  programs.
Retention
Monpromotion of a pupil from a
				  lower to a higher grade.
2.
				Local Terms
a. The definition of terms used
				in a local school system plan must be clearly defined for use as the basis for
				interpretation of the components of the plan.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-903 - Legal Authorization (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4, and R.S.
				  17:394-400.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-905 - Definition and Purpose (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4,
				  R.S.
				  17:395,
				  R.S.
				  17:396, and
				  R.S.
				  17:397.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-907 - Responsibilities of BESE (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4,
				  R.S.
				  17:398,
				  R.S.
				  17:399, and
				  R.S.
				  17:400.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-909 - State Funding of Remedial Education Programs (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4,
				  R.S.
				  17:398, and
				  R.S.
				  17:399.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-911 - Criteria for State Approval (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4,
				  R.S.
				  17:395,
				  R.S.
				  17:397, and
				  R.S.
				  17:398.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-913 - Local Program Development and Evaluation (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4,
				  R.S.
				  17:395,
				  R.S.
				  17:397,
				  R.S.
				  17:399, and
				  R.S.
				  17:400.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 9 - Appendix [Formerly Chapter 11] › Section XXXIX-915 - State Department of Education Responsibilities (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7,
				  R.S.
				  17:24.4, and
				  R.S.
				  17:400.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XXXIX - Bulletin 156-Pupil Progression Policies and Procedures › Chapter 11 - Appendix A › Section XXXIX-1101 - Definition of Terms (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 17.7 and
				  R.S.
				  17:24.4.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 1 - Purpose of Handbook › Section XLI-101 - Introduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. The primary
				purpose of the Louisiana Accounting and Uniform Governmental Handbook for local
				school boards is to serve as a vehicle for program cost accounting at the local
				and state levels.
B. The Louisiana
				State Department of Education has a responsibility to provide and interpret
				comprehensive statistics about the condition of education in the state. In
				addition, it has congressional mandates to publish fiscal data as well as to
				provide statistical data that can be used by local school boards to improve
				their activities.
C. The Louisiana
				Accounting and Uniform Governmental Handbook attempts to produce comprehensive
				and compatible sets of standardized terminology for use in education management
				and reporting. The following basic criteria were used in selecting items and
				classifications for inclusion in this publication.
1. The items, accounts, and categories of
				information should provide the basic framework fundamental to a comprehensive
				financial management system.
2. The
				guidelines should serve all sizes and types of school systems.
3. The categories of accounts should be both
				contractible and expandable, enabling all school systems to adapt them to
				support various financial management information systems.
4. Data elements should be added into needed
				categories for purposes of reporting and comparing at the local, state and
				federal levels.
5. The guidelines
				should conform to generally accepted accounting principles. Governmental funds
				should be accounted for using the modified accrual basis of accounting;
				proprietary and fiduciary funds should be accounted for using the accrual
				basis.
6. The guidelines should
				include the categories necessary to provide full disclosure of financial
				information.
7. The categories
				included should provide an adequate audit trail.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 3 - The Account Classification Structure › Section XLI-301 - Explanation/General Information

Current through Register Vol. 50, No. 6, June 20, 2024
A. This
				publication provides for classifying three basic types of financial activity:
				revenues and other sources of funds; expenditures and other uses of funds; and
				transactions affecting the balance sheet only. For each type of transaction,
				the specific account code is made up of a combination of classifications called
dimensions
. Each dimension describes one way of classifying
				financial activity. The dimensions applicable to each type of transaction are:
Revenues
Expenditures
Balance Sheet
Fund
Fund
Fund
Source
Object
Balance Sheet Accounts
Function
B.
				The purpose and uses of each of these dimensions are described below. The chart
				of accounts for each of these dimensions is shown later in this handbook.
1.
Fund
-a fiscal and
				accounting entity with a self-balancing set of accounts recording cash and
				other financial resources. It also contains all related liabilities and
				residual equities or balances, or changes therein. Funds are established to
				carry on specific activities or to attain certain objectives of an LEA
				according to special legislation, regulations, or other restrictions.
2.
Source
-permits
				segregation of revenues by source. The primary classification differentiates
				local, state and federal revenue sources.
3.
Object
-the service or
				commodity bought. There are nine major object categories: Salaries, Employee
				Benefits, Purchased Professional and Technical Services, Purchased Property
				Services, Other Purchased Services, Supplies, Property, Other Objects, and
				Other Uses of Funds.
4.
Function
-the activity for which a service or material object
				is acquired. The functions of an LEA are classified into five broad areas:
				Instruction, Support Services, Operation of Non-Instructional Services,
				Facilities Acquisition and Construction Services, and Other Uses.
5.
Balance Sheet
				Accounts
-these classifications correspond to those items normally
				appearing on the balance sheet in three areas: assets and other debits;
				liabilities and other credits; and fund balance.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 5 - Fund Classifications › Section XLI-501 - Explanation/General Information/Introduction/Overview

Current through Register Vol. 50, No. 6, June 20, 2024
A. Governmental accounting systems should be
				organized and operated on a fund basis. Unlike a private business, which is
				accounted for as a single entity, a governmental unit is accounted for through
				separate funds, each accounting for designated assets, liabilities and fund or
				other balances. Therefore, from an accounting and financial management
				viewpoint, a governmental unit is a combination of several distinctively
				different fiscal and accounting entities, each having a separate set of
				self-balancing accounts and functioning independently of other funds. Each fund
				must be so accounted for that the identity of its resources, obligations,
				revenues, expenditures, and fund balances is continually maintained.
B. The various activities of a government are
				not typically considered to form a homogeneous whole. Instead, a governmental
				entity is considered to comprise a number of separate fiscal entities known as
				"funds." Such funds are established to segregate specific activities or
				objectives of a government in accordance with special regulations,
				restrictions, or limitations. Thus, in governmental accounting, the accounting
				entity is each individual fund, not the overall government
				organization.
C. Funds used by
				governmental entities are classified into three broad categories: governmental,
				proprietary, and fiduciary.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:6(A)(10).
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 5 - Fund Classifications › Section XLI-505 - Proprietary Funds

Current through Register Vol. 50, No. 6, June 20, 2024
A. A Proprietary
				Fund is used to account for activities that are similar to activities that may
				be performed by a commercial enterprise. The measurement focus is on the
				determination of net income, financial position, and changes in financial
				position and therefore the basis of accounting is full accrual. This
				measurement focus and basis of accounting, similar to that found in the private
				sector, is based on the flow of economic resources; it requires the reporting
				of all assets and liabilities associated with a particular activity, including
				capital assets and long-term assets and liabilities. Within the proprietary
				fund category are two fund types.
1.
				Enterprise Funds-used to account for operations when one or both of the
				following conditions exist:
a. operations are
				financed and operated in a manner similar to a private business enterprise,
				where the intent of management is that the costs (expenses, including
				depreciation) of providing goods or services to the public on a continuing
				basis are financed or recovered primarily through user charges;
b. management has decided that the periodic
				determination of revenues earned, expenses incurred, and/or net income is
				appropriate for capital maintenance, public policy, management control,
				accountability or other purposes.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 5 - Fund Classifications › Section XLI-507 - Fiduciary Funds

Current through Register Vol. 50, No. 6, June 20, 2024
A. Fiduciary Funds
				are used to account for assets when a governmental unit is functioning either
				as a trustee or as an agent for another party; they are commonly referred to as
				trust and agency funds.
1. Trust Funds. These
				funds are used to account for assets held by a school district in a trustee
				capacity for others (e.g. members and beneficiaries of pension plans, external
				investment pools, or private purpose trust arrangements) and therefore cannot
				be used to support the school district's own programs. Trust funds are
				generally accounted for on the economic resources measurement focus and the
				accrual basis of accounting. Trust funds include pension trust funds,
				investment trust funds, and private purpose trust funds (as described below).
a. Pension Trust Funds. This fund is used to
				account for resources that are required to be held in trust for members and
				beneficiaries of defined benefit pension plans, defined contribution plans,
				other post employment benefit plans, or other benefit plans. Typically, these
				funds are used to account for local pension and other employee benefit funds
				that are provided by a school district in lieu of or in addition to any state
				retirement system.
b. Investment
				Trust Funds. This fund is used to account for the external portion (i.e., the
				portion that does not belong to the school district) of the investment pools
				operated by the school district.
c.
				Private Purpose Trust Funds. This fund is used to account for other trust
				arrangements under which the principal and income benefit individuals, private
				organizations or other governments.
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 6 - Measurement Focus and Basis of Accounting › Section XLI-601 - Explanation/General Information/Introduction/Overview

Current through Register Vol. 50, No. 6, June 20, 2024
A. The information provided in this Section
				was extracted from the
Financial Accounting for Local and State School
				Systems: 2009 Edition
, released by the U.S. Department of
				Education.
B. Traditionally, the
				majority of governmental financial information has been maintained and reported
				in fund financial statements on the modified accrual basis of accounting (or
				the accrual basis for business-type activities). GASB Statement 34 established
				additional reporting (the government-wide statements) that represents a major
				shift in the focus and content of governmental financial statements. Collecting
				and reporting the additional financial information required by the
				government-wide statements adds to the complexity of financial reporting
				activities and has significant implications for the traditional focus and basis
				of accounting used in governmental financial statements.
C. The government-wide financial statements
				consist of a statement of net assets and a statement of activities and are
				prepared using the economic resources measurement focus and the accrual basis
				of accounting. Thus, revenues are recognized in the accounting period in which
				they are earned and become measurable, without regard to availability, and
				expenses are recognized in the period incurred, if measurable. (City, parish,
				and other local school systems annually submit audited basic financial
				statements which include government-wide and fund financial statements to the
				Louisiana Legislative Auditor's Office.)
D. Governmental fund financial statements are
				prepared using the current financial resources measurement focus and the
				modified accrual basis of accounting. Revenues are recognized in the accounting
				period in which they become available and measurable, and expenditures are
				recognized in the period in which the fund liability is incurred, if
				measurable, except for unmatured interest on general long-term debt, which
				should be recognized when due (GASB 2005a). Proprietary fund financial
				statements are prepared using the economic resources measurement focus and the
				accrual basis of accounting. (City, parish, and other local school systems are
				required to submit an Annual Financial Report (AFR) to the Department of
				Education each year. Table I of the AFR is based on fund financial
				statements.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:6(A)(10).
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 6 - Measurement Focus and Basis of Accounting › Section XLI-603 - Fund Financial Statements-Reporting of Expenditures/Expenses

Current through Register Vol. 50, No. 6, June 20, 2024
A. Expenditures. GASB Codification Chapter
				1600.116 defines expenditures as decreases in net financial resources. In
				governmental funds, the recognition of expenditures occurs in accordance with
				the modified accrual basis of accounting. Expenses incurred in proprietary
				funds are recognized using the accrual basis of accounting. Therefore,
				significant differences exist between the recognition of expenditures in
				governmental funds and the recognition of expenses in proprietary
				funds.
B. In governmental funds,
				expenditures are usually recognized in the accounting period in which the goods
				or services are received and the liability for payment is incurred, However, in
				instances in which current financial resources are not reduced as a result of
				the incurrence of a liability, an expenditure is not recorded. A common example
				is the liability for compensated absences (e.g., employee sick and vacation
				pay). Such liabilities result from current services received from employees;
				however, the payment of the liabilities usually does not occur until a future
				date. As a result, compensated absences relating to employees whose salaries
				are accounted for in governmental funds are not recorded as expenditures and
				liabilities of the fund until the due date for payment of the compensated
				absences. GASB Interpretation No. 6 clarifies the guidance for recognizing
				certain liabilities and expenditures in governmental funds, including general
				long-term indebtedness, such as compensated absences. The matured portion of
				long-term indebtedness, to the extent it is expected to be liquidated with
				expendable available financial resources, should be recorded as a fund
				liability and expenditure. The unmatured portion of the long-term indebtedness
				represents a general long-term liability to be presented in the government-wide
				financial statements.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  17:6(A)(10).
Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 6 - Measurement Focus and Basis of Accounting › Section XLI-607 - Expenses

Current through Register Vol. 50, No. 6, June 20, 2024
A. Expenses are
				defined as the outflows or expiration of assets or the incurrence of
				liabilities during a period, from providing or producing goods, rendering
				services, or carrying out other activities that constitute the entity's primary
				operations.
B. Proprietary funds
				recognize expenses using the accrual basis of accounting (i.e., when the
				related liability is incurred), without regard for the timing of the payment.
				This recognition criterion is consistent with the following guidelines
				discussed in Financial Accounting Standard Board (FASB) Statement No. 5.
				Although FASB Statements do not represent authoritative guidance for
				governments, the discussion is useful in classifying expense transactions
				within proprietary funds.
1. Associating
				cause and effect. Some expenses (such as the cost of goods sold) are recognized
				on recognition of revenues that result directly and jointly from the same
				transactions or other events as the expenses.
2. Systematic and rational allocation. Some
				expenses (such as depreciation and insurance) are allocated by systematic and
				rational procedures to the periods during which the related assets are expected
				to provide benefits.
3. Immediate
				Recognition. Many expenses (such as selling and administrative salaries) are
				recognized during the period in which cash is spent or liabilities are incurred
				for goods or services that are used up either simultaneously with acquisition
				or soon after.