Additional Detail: All Funds by Function Category Levels 1-3 data is summarized by function codes which are part of the structure of the Massachusetts Department of Elementary and Secondary Education (MA DESE) accounting system. A brief explanation is shown below. Function Code Category Description 1000 District Leadership & Administration: These activities involve the expenses related to the administration of the district (i.e., School Committee, Superintendent’s Office; Finance; Human Resources; Legal; etc.) 2000
Instructional Services: These activities involve the teaching of students, supervising staff, developing, and utilizing curriculum materials and related services. Other School Activities: These activities involve non-instructional services to students, staff, or the community (i.e., transportation, food services;). Operations and Maintenance: These activities involve the physical plant and maintenance activities for grounds, buildings, and equipment. Benefits and Fixed Charges: R etirement and insurance programs, rental of land and buildings, debt service for current loans, and other recurring items, which are not provided for under another function. Community Services: Services provided by the school district for the community as a whole, or some segment of the community . Acquisition, Improvement and Replacement of Fixed Assets : This includes land or building acquisition, site improvements, construction, additions, renovations, loan or BAN principal payments, and lease-purchase costs. They also include locally funded or MSBA-supported school construction costs. Non- instructional equipment must exceed $5,000 per unit—and extraordinary maintenance must exceed $150,000—to be classified under a 7000 account, unless it is part of a school construction project. Debt Retirement and Service: Retirement of debt and payment of interest and other debt costs. Principal and interest on current loans are not part of this function but are reported in fixed charges (5400/5450). Out-of-District Tuition: These activities involve the payments to other school districts or to non-public schools for services provided to students residing in the sending city or town.
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The following page contains a summary of all Newton Public School District revenues and expenses from FY23 through FY27, broken down first by function category. Revenues do not have an function code category:
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