What is Function Code 11?
Short answer
Function code 11 is Instruction. It covers costs for activities that deal directly with instruction, meaning the interaction between teachers and students, whether that happens in a classroom, a home, a hospital, or online.
If a person spends their day teaching students, or a cost directly supports that teaching, it codes to 11. If the person manages, trains, or supervises the people who teach, it does not.
The detail
FASRG defines function 11 as covering direct classroom instruction, other instruction, and activities that enhance or direct the delivery of instruction to students. Instruction may be delivered face to face or "through an approved medium such as television, radio, telephone, telecommunications, multimedia, correspondence, computer, internet, or online."
Costs to include in function 11
Salaries for:
- classroom teachers
- teacher aides
- classroom assistants
- graders
- employees working in the classroom on a dedicated basis
- adult basic education teachers
- substitute teachers, including substitutes covering while instructional staff attend staff development or in-service training
- teachers who deliver instruction through telecommunications, television, satellite, etc.
- school bus aides for special education
- teachers for computer labs used for instruction
- webmasters in an instructional setting
- technology coordinators for instructional networks
Costs to exclude from function 11 (correct function code in parentheses)
Salaries for:
- department heads (13)
- curriculum writers (13)
- program directors (21)
- school leadership, including principals, assistant principals, and their staffs (23)
- network managers for noninstructional networks (53)
- webmasters, excluding costs attributable to instructional settings (53)
- management information services (MIS) directors (53)
- IT developers, programmers, testers, or systems analysts, excluding costs attributable to instructional settings (53)
Also exclude curriculum development (13).
A note on where the web gets this wrong. Several widely circulated district account-coding guides put "teachers who deliver instruction through telecommunications, television, and satellite" in the exclude column. In FASRG Update 20 those salaries are in the include column. Two of the top search results for this question today are district re-uploads of FASRG Update 18, two versions out of date.
Where this comes from
FASRG Update 20, Module 1: Financial Accounting and Reporting Appendices, Appendix A.3 Function Codes, code 11 "Instruction," page 62. Open the source PDF at page 62
Related questions
Current as of: FASRG Update 20 (TEA document dated July 2026). Checked 19 October 2026.
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