Frenship Independent School District Lubbock and

Transcription

Frenship Independent School District
Lubbock and Hockley Counties
Cities of Wolfforth and Lubbock
State of Texas
2011-2012 Official Budget
September 1, 2011 – August 31, 2012
Issued by:
Dr. David Vroonland
Superintendent
Greg Cartwright
Chief Financial Officer
Available on-line at www.frenship.us
Table of Contents
Introductory Section
Administrative Officials/Board of Trustees ............................................................ 1
Board of Trustees and Superintendent ................................................................. 2
Mission Statement ................................................................................................ 3
History of Frenship Independent School District ................................................... 4
Organizational Section
Frenship ISD Facts ............................................................................................... 6
School Districts in Lubbock County ...................................................................... 8
Frenship ISD Campus Map 2011-2012 ................................................................ 9
Frenship ISD Campus Listings ........................................................................... 10
Frenship ISD School Calendar 2011-2012 ......................................................... 11
Organizational Chart ........................................................................................... 12
Financial Policies/Basis of Accounting ............................................................... 13
Budget Policies ................................................................................................... 22
Management Process and Encumbrance Control .............................................. 31
Budget Calendar 2011-2012 .............................................................................. 32
Financial Section
General Fund, Food Service Fund, Debt Service Fund ...................................... 33
General Fund ........................................................................................... 34
Local Maintenance & Operations Fund ......................................... 40
Special Education Fund ................................................................ 45
Special Revenue Funds ................................................................ 49
New North Elementary Fund ......................................................... 51
Heritage Middle School Fund ........................................................ 52
Maintenance Projects 2007 Bond Fund ........................................ 53
FHS Additions/Renovations 2007 Bond Fund ............................... 54
Technology Projects 2007 Bond Fund .......................................... 55
Table of Contents (cont.)
Transportation/Maintenance Facilities Fund ................................. 56
Casey Administration Building Fund ............................................. 57
New South Elementary Fund ........................................................ 58
Debt Services Fund ................................................................................. 59
All Outstanding General Obligation Debt (graph) .......................... 63
Food Services Fund ................................................................................. 64
Informational Section
Student Enrollment Summary ............................................................................. 66
District Buildings Information .............................................................................. 67
Frenship High School .............................................................................. 68
Reese Education Center .......................................................................... 69
Frenship Middle School ........................................................................... 70
Terra Vista Middle School ........................................................................ 71
Heritage Middle School ............................................................................ 72
North Ridge Elementary........................................................................... 73
Crestview Elementary .............................................................................. 74
Westwind Elementary .............................................................................. 75
Willow Bend Elementary .......................................................................... 76
Bennett Elementary ................................................................................. 77
Oak Ridge Elementary ............................................................................. 78
Tax Collection Estimate ...................................................................................... 79
Certification of Appraisal Roll July 24, 2011 ....................................................... 80
Notice of Public Meeting to Discuss Budget & Proposed Tax Rate .................... 90
Tax Rate Ordinance August 29, 2011 ................................................................ 93
Impact of Budget on Taxpayers (graph) ............................................................. 94
INTRODUCTORY SECTION
Dr. David Vroonland
Superintendent of Schools
Darryl Flusche
Michelle McCord
Greg Cartwright
Tim Williams
Joe Barnett
Cindi Cobb
Brad Davis
Rhonda Dillard
Jason Gossett
Suzy Jackson
Danny Miller
Andy Penney
Asst. Superintendent – Curriculum and Instruction
Asst. Superintendent – Administrative Services
Executive Director - Operations
Director of Technology
Director of Curriculum
Director of Athletics
Director of Human Resources
Director of Business Services
Director of Special Education
Director of Student Services
Director of Public Relations
BOARD OF TRUSTEES
Brad Draper
David Miller
Scott Stockton
Kelley Grimes
Jerry McCabe
Jolyn Wilkins
Troy Vanderburg
President
Vice President
Secretary
Member
Member
Member
Member
1
Board of Trustees & Superintendent
"Team of Eight"
Brad Draper
President
Term expires 2013
Roofing Engineer
David Miller
Vice President
Term expires 2012
Construction Executive
Scott Stockton
Secretary
Term expires 2014
Agriculture Director
Dr. Jerry McCabe
Jolyn Wilkins
Troy Vanderburg
Term expires 2014
Physician
Term expires 2012
Attorney
Term expires 2013
Banking Executive
2
Kelley Grimes
Term expires 2012
Marketing Executive
Dr. David Vroonland
Superintendent
MISSION STATEMENT
Frenship ISD’s mission is to educate and develop all students by providing a foundation
to empower them to reach their maximum potential and realize their opportunity of
choice.
We believe:

people are our most important resource,
passion for learning is essential for success,
commitment to excellence results in creating a premier environment for our
students,
each student has an opportunity to reach his or her potential, and
character is essential to the development of leadership.
For these reasons, the district puts our students first. Frenship ISD is a communitycentered district, grounded in our history and our achievements, and is respectful of our
culture.
Frenship has a Vision
Seek Perfection - Capture Excellence
3
History of Frenship Independent School District
The land where Wolfforth lies was originally owned by C.W.
Post. Mr. Post, also the founder of Post, Texas and the creator
of Post cereals, sold the land in the early 1900s for the high price
of $2.00 an acre to E.L. Steck and family.
It's documented that the first school in the area was in
operation in 1917. Instruction was offered in the first
seven grades and all grades were taught by the same
teacher, Mrs. Otto Sims.
One year later in 1918, a major change occurred in the community - the laying of railroad track by the Santa Fe Railroad.
This helped locate the community that is now known as Wolfforth because a major railroad switch was laid here exactly 12
miles from the downtown depot station in Lubbock.
As the railroad established and people moved to the area for employment, population around the community quickly grew.
In the year 1923, the Santa Fe railroad decided to name this up-and-coming community "Wolfforth," named after longtime
cowboy and area resident George C. Wolffarth. Mr. Wolffarth was a huge help to Santa Fe in establishing the railroad
through the area 5 years before.
But the communities' first ordeal would quickly arise. When the local Post Office was established later in 1923, problems
arose with the spelling of the newly founded Wolfforth. The town was misspelled incorrectly by both the Post Office and
the Santa Fe Railroad. Because the Post Office name had begun to spread with mail delivery, their spelling became
official. The "a" in Wolfforth became an "o."
At that same time, a new four classroom school building was
constructed in Wolfforth. The enrollment grew so much in the
1920s that a second teacher was hired
hired. By 1929
1929, Wolfforth
school enrollment reached 125.
In the 1930s the community of Wolfforth was still considered a small agricultural community, and surrounding Wolfforth
were similar setups. In 1935, Lubbock County School Superintendent Joseph Griggs consolidated the Wolfforth school
with three surrounding schools - Hurlwood, Foster, and Carlisle. The consolidation of the 4 schools is where the name
Frenship was born.
The consolidation quickly expanded the number of students. In Frenship's first school year in 1935, the enrollment grew to
250 students along with 16 teachers. The first graduating class from Frenship (shown above) included 13 graduates. And
a teacher's salary in 1935 was $60 a month. The Frenship school district built a new building in 1936 to accommodate the
expansion in enrollment. The building built in 1936 is where the current Middle School is located in downtown Wolfforth.
The beginning of the 1950s saw numerous changes for the city and school district. In 1950, Wolfforth was officially
incorporated as a city, giving the city their first official mayor, M.E. Casey. Incorporation helped structure local city offices
including the volunteer fire department.
The original school would house Frenship students until additions were made to the original building in 1950. That year, a
new high school, the current junior high building, was built at a cost of $150,000.
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History of Frenship Independent School District (Cont.)
In 1952, Frenship built their first elementary school,
Casey Elementary, named after the city's first mayor.
The cost of the construction topped $152,000. Two
years later in 1954, Reese Elementary was constructed
north of downtown.
The community settled in as a small town community with small growth through the 1950s and into the 1960s. Paving of
the city streets started in 1962, new businesses were popping up locally, and the school district numbers saw small growth
as well.
Adding to the fluidity of the Frenship ISD campus were not only migrant families and their children, but the families moving
in and out of the Reese Air Force base, located in the northern part of the district.
The 1970s were a time for the Frenship district to level out in growth. FISD saw about a 1% growth per year during that
time. Class sizes remained small, teachers knew their students and families well, and times for the district remained
constant, giving administrators an opportunity to balance budgets with little headache. It was also a time during which the
teacher supply list remained short and sweet.
Major changes began for FISD in the 1980s. Superintendent J.
Weldon Bennett retired from his position as Superintendent of
Frenship after more than 25 years of service. Dr. Paul Whitten
became the new Superintendent and quickly noticed changes
within the geographic boundaries of the district. A construction
boom had begun, meaning rapid growth was in Frenship's future.
To accommodate for the growth, the current high school building was built and opened in 1981. North Ridge Elementary
opened its doors in 1985 and Crestview Elementary soon followed in 1989. Two more schools were built in the 1990s,
p
as
Bennett Intermediate in 1991 and Westwind Elementaryy in 1995. Also in 1997,, the Reese Education Center opened
well.
And as the century changed and the district entered the 21st century, Frenship continued to see expansions in enrollment.
FISD's enrollment reached more than 7,000 students, and the expansion led to three more campuses, Willow Bend
Elementary and Terra Vista Middle School which opened in 2006, and Oak Ridge Elementary which opened in 2009.
Big plans for the district remain on the horizon. Already
in the works are new homes, more industry, and new
schools to bear the name Frenship.
The district has grown so much that outsiders are calling the
town of Wolfforth, Frenship - something some of the
traditionalists of the area don't want to see happen. But even
though some want us to remember there are differences
between Wolfforth and Frenship, some say the two now go hand
in hand.
The District continues to grow in the West and Southwest areas of Lubbock county. For the 2011-12 school year, the
District will include over 7,700 students residing in 6 elementary schools, 3 middle schools, an alternative education
center, and one high school (A detailed list of campuses is included on page 10). The district's third middle school (named
Heritage Middle School) opened in August of 2011. A seventh elementary school is scheduled to open in 2-3 years.
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ORGANIZATIONAL SECTION
Frenship ISD Facts
Legal Autonomy / Independence
The Frenship Independent School District is an independent public educational agency
operating under applicable laws and regulations of the State of Texas. The Frenship
ISD Board of Trustees (“Board”) is the level of government which has oversight
responsibility and control over all activities related to public school education within the
District. The District receives funding from local, state, and federal government sources
and must comply with all the requirements of these funding source entities. However,
the District is not included in any other governmental “reporting entity” as defined in
generally accepted accounting principles.
The seven member Board serves a three-year term in office without compensation. On
a rotating basis, two or three places are filled during annual elections held on the
regular election day in May. Vacancies may be filled by appointment until the next
election. Candidates must be qualified voters of the District. Regular Board meetings
are scheduled the third Monday of each month and are held at the Frenship ISD
Administration Building located at 501 7th Street, Wolfforth, Texas. Special meetings
and work sessions are scheduled as needed and announced in compliance with public
notice requirements.
The Board has final control over local school matters limited only by the state
legislature, by the courts, and by the will of the people as expressed in School Board
elections. Board decisions are based on a majority vote of those present. In general,
the Board adopts policies, sets direction for curriculum, employs the Superintendent,
and oversees the operations of the District and its schools. Besides general Board
business, Trustees are charged with numerous statutory regulations including calling
trustee and other school elections and canvassing the results, organizing the Board and
electing its officers. The Board is also responsible for setting the tax rate, setting salary
schedules, acting as a board of appeals in personnel and student matters, confirming
recommendations for textbook adoptions, and for adopting and amending the annual
budget.
Frenship Independent School District encompasses Lubbock and Hockley counties in
the South Plains area of Texas. The District is a suburban area located approximately
nine miles southwest of downtown Lubbock, Texas. The District contains an area of
approximately 127 square miles with the majority lying within Lubbock County. This
geographic area includes the cities of Wolfforth and Lubbock, along with unincorporated
rural areas and has approximately 43,000 residents living in the District. The area is a
mix of residential, commercial, and agricultural use properties. In the past few years,
the District has transitioned from a rural/agricultural area to a more suburban area while
experiencing consistent growth.
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Frenship ISD Facts (Cont.)
Significant Facts about Frenship Independent School District
The District provides educational services to all children within its designated
boundaries. These services include pre-kindergarten through 12th grade. For 20112012, the District is composed of the following campuses:
Students
3,973
1,792
84
1,887
7,736
Campuses
6
3
1
1
11
Elementary Schools
Middle Schools
Alternative Center
High School
Total
The District is fully accredited by the Texas Education Agency and the Southern
Association of Colleges and Schools. Under the accountability rating system instituted
by the Texas Education Agency, the District was rated as “Recognized” for 2010-2011.
For school campuses in the state of Texas, they are rated as either Exemplary,
Recognized, Acceptable, or Unacceptable. For the 2010-2011 school year, the District’s
campuses received the following ratings:
Secondary Schools
Elementary Schools
Bennett
Crestview
North Ridge
Oak Ridge
Westwind
Willow Bend
Exemplary
Exemplary
Exemplary
Exemplary
Recognized
recognized
Frenship Middle
Terra Vista Middle
Reese Alternative Center
Frenship High School
7
Recognized
recognized
N/A
Acceptable
School Districts in Lubbock County
Source: www.lubbockmap.com
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9
Campus Listings
Elementary Schools
Bennett Elementary
101 Donald Preston Dr.
Wolfforth, Texas 79382
Michelle Elliott, Principal
806-866-4443
Oak Ridge Elementary
6514 68th Street
Lubbock, Texas 79407
Doug Smith, Principal
806-794-5200
Crestview Elementary
6020 81st street
Stacy Davis, Principal
806-794-3661
Westwind Elementary
6401 43rd Street
Beth Epps, Principal
806-799-3731
Northridge Elementary
6302 11th Place
Cheryl Booher, Principal
806-793-6686
Willow Bend Elementary
8816 13th Street
Kathy Dawson, Principal
806-796-0090
Secondary Schools
Frenship Middle School
Terra Vista Middle School
Heritage Middle School
500 Main Street
Jerry Jerabek, Principal
806-866-4464
1111 Upland Avenue
Brent Lowrey, Principal
806-796-0076
6110 73rd Street
Greg Hernandez, Principal
806-794-9400
Reese Center
9421 West 4th Street
Farley Reeves, Principal
806-885-4910
902 North Dowden Road
Kim Spicer, Principal
806-866-4440
10
August 2011
M T W T
F
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9 10 11 12
14 15 16 17 18 19
21 [22 23 24 25 26
28 29 30 31
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20
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IMPORTANT DATES
August 16
Middle School - Meet the Teachers
August 18
Elementary School - Meet the Teachers
August 22
September 12
1st Day of School
FHS Open House
September 30
October 11-12
End of 1st Six Weeks
Elementary Parent Conferences
November 4
4
11
18
25
September 2011
T W T
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26 27 28 29 30
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October 2011
M T W T
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M
S
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10
17
24
November 22
End of 2nd Six Weeks
District Early Dismissal
December 16
End of 3rd Six Weeks
February 17
End of 4th Six Weeks
April 5
May 2
May 7-17
Kindergarten Registration
STAAR/EOC
May 24-25
May 25
District Early Dismissal
May 27
2
9
16
23
30
3
10
17
24
31
4
11
18
25
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26
6
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S
November 2011
M T W T
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27
7
14
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28
S
1
8
15
22
29
September 5
November 23-25
December 19-30
Labor Day
Thanksgiving Break
Winter Break
March 12-16
April 6
May 28
Spring Break
Weather Day
Memorial Day
May 29
S
4
11
18
25
1
8
15
22
29
2
9
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30
3
10
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4
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December 2011
T W T
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1
2
5
6
7
8
9
12 13 14 15 16]
19 20 21 22 23
26 27 28 29 30
M
October 10, January 2-3, January 16, February 20
OTHER STAFF DEVELOPMENT DAYS
August 8
August 9-10
August 11-12, 15-19
PDAS Orientation
New Hires/First Year Teacher Orientation
Staff Development
November 7
S
3
10
17
24
31
S
M
5
12
19
26
6
13
20
27
SCHOOL HOURS
Elementary School
Middle School
High School
Reese
8:00 a.m. - 3:15 p.m.
7:50 a.m. - 3:10 p.m.
8:26 a.m. - 3:30 p.m.
8:00 a.m. - 3:30 p.m.
New Teacher Orientation
Holidays
Staff Development/Student Holiday
Staff Development/Early Release
Weather Day-Holiday
Early Release - Elementary
Early Release - High School
Early Release - District Wide
[
3
10
17
24
31
[4
11
18
25
5
12
19
26
S
6
13
20
27
7
14
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F
3
10
17
24
S
4
11
18
25
March 2012
T W T
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1
2
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6 7S 8
9
11 12 13 14 15 16
18 19 20 21 22 23
25 26S 27S 28S 29S 30
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3
10
17
24
31
S
M
S
M
February 2012
T W T
1
2
7
8
9
14 15 16
21 22 23
28 29
Beginning of Semester
]
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End of Semester
April 2012
T W T
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8
9 10 11 12 13 14
15 16 17 18 19 20 21
22 23S 24S 25S 26S 27S 28
29 30
S
1st Year Teacher Orientation
STAAR Testing Dates
2
9
16
23
30
Staff Development/Early Release
LEGEND:
S
1
8
15
22
29
January 2012
T W T
F
Weather Day
STAFF DEVELOPMENT/STUDENT HOLIDAYS
5
12
19
26
M
High School Graduation
STUDENT HOLIDAYS
S
S
M
6
7
13 14
20 21
27G 28
May 2012
T W T
F
S
1
2
3
4
5
8
9 10 11 12
15 16 17 18 19
22 23 24 25] 26
29 30 31
S
M
June 2012
T W T
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10
17
24
4
11
18
25
5
12
19
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6
13
20
27
7
14
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1
8
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29
S
2
9
16
23
30
Organizational Chart
The District's policies and overall management consists of the "Team of Eight" which is the 7 Board of Trustees members and the Superintendent. The Super
is responsible for the daily management of the District's operations with support from 4 major areas: Curriculum & Instruction, Administrative Services, Distr
Operations, and Business Services.
Superintendent
Executive Director of District Operations
Asst. Superintendent Admin. Services
Asst. Superintendent Curriculum & Instr.
Purchasing
Business Services
Human Resources
Instructional Specialist
Transportation
Travel
CTE
Bilingual/ESL
Food Services
Grants and Fixed Assets
Chief of Police
Curriculum
Facilities
Accounts Payable
Special Programs
Assessment
Accounting
PEIMS
Special Education
Payroll
Public Information
Instr. Technology
Student Services
Technology
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Financial Policies / Basis of Accounting
Financial and budgeting principles and policies adopted by the Texas Education Agency
through the Financial Accountability Resource Guide (FASRG) are official rules and
constitute minimum budgeting, accounting, auditing, and reporting requirements. The
Agency’s intent in prescribing these rules is to cause the budgeting and financial
accounting and reporting system of independent school districts to conform with
generally accepted accounting principles (GAAP) established by the Governmental
Accounting Standards Board (GASB) and the Financial Accounting Standards Board
(FASB) for accounting treatments not specified in GASB pronouncements.
A summary of the state mandated principles and policies that Frenship ISD follows are:
Generally Accepted Accounting Principles (GAAP) – The Frenship ISD accounting
system is kept in accordance with generally accepted accounting principles and
presents fairly and with full disclosure the funds and activities and results of financial
operations in such a manner to determine and demonstrate compliance with financerelated legal and contractual provisions. Whenever conflicts exist between legal
requirements and generally accepted accounting principles, the financial statements are
prepared in conformity with generally accepted accounting principles, and additional
schedules and/or narrative explanations are attached as necessary to satisfy or report
legal compliance responsibilities and accountabilities.
Fund Accounting - The accounting system is organized and operated on a fund basis.
All funds of Frenship ISD are accounted for and included on the end-of-year combined
balance sheet. A fund is defined as 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.
Account Groups - The accounting system provides account groups to account for
general capital assets and general long-term debt of governmental funds. Capital assets
and long-term debt of fiduciary funds are accounted for through those funds and are
excluded from the account groups as detailed in the Account Code section.
Central Accounting - Accounting for funds of the Frenship Independent School District
are on an organization-wide basis covering all funds and account groups. Governmental
and fiduciary fund types are the accounting responsibility of the District’s business
office.
13
Capital Assets - Capital assets are accounted for at historical cost. Donated capital
assets are recorded at their estimated fair value at the time received. Capital assets
include land, buildings, improvements other than buildings, vehicles, machinery,
infrastructure, works of art and historical treasures, furniture and equipment that:
•
Are not consumed as a result of use.
•
Have a useful life of at least one year and a per unit cost of $5,000 or
more.
•
Can be controllable, identified by a permanent or assigned number or
label, and be reasonably accounted for through a fiscal inventory system.
Groups of like items may be included in the inventory system.
Depreciation - Depreciation of capital assets is over their estimated useful lives unless
they are either inexhaustible or are infrastructure assets using the modified approach.
Depreciation of capital assets should be reported in the government-wide statement of
activities; and the statement of changes in fiduciary net assets.
Budgetary Basis of Accounting - The budgetary basis of accounting is consistently
applied in budgeting, recording and reporting foundation school program (FSP)
revenues in PEIMS information. Under the budgetary basis, earned and material FSP
revenues that are collectible beyond 60 days are to be treated consistently for
budgeting, recording, and reporting through PEIMS and for tax rollback rate calculation
purposes.
Budgetary Control/Encumbrance Accounting - The official school District budget of
Frenship ISD, as adopted, is recorded in the general ledger. Revenues and
expenditures authorized in the budget are controlled in the accounting records and
reported in the financial statements. By State law, only the General Fund, Debt Service
Fund and Student Nutrition Fund must be included in the official budget.
To control budgeted fund commitments, the accounting system employs encumbrance
accounting. Encumbrances are documented by contracts, purchase orders, or other
evidence showing binding commitments for goods or services.
Appropriations lapse at year end. At that time each outstanding encumbrance is
evaluated. An adjustment is made to the fund balance for the value of the outstanding
encumbrances in the current year and financial reports.
Uniform Classifications and Terminology – Frenship ISD uses the fund codes,
mandatory account classifications and terminology prescribed in the Texas Education
Agency Financial Accounting Resource Guide. General ledger accounts prescribing a
double entry system and distribution of related payroll expenses with payroll are
uniformly used throughout the budgeting, accounting and financial reporting system.
14
Accounting Alternatives - The accounting system allows for certain flexibility in the
recognition of relatively minor amounts of certain revenues and expenditures.
Application of alternatives in accounting methods is consistently applied from
accounting period to accounting period.
Monies collected in advance and the property tax levy recorded in the school District's
opening budget entries are recorded as deferred revenues. They are recognized as
revenues in the accounting period to which they apply.
Expenditures/expenses for insurance and similar services extending over more than
one accounting period are not allocated between or among accounting periods, but are
accounted for as expenditures/expenses of the period of acquisition.
Fund Equity and Other Credits - Fund equity is comprised of investments in capital
assets (other credit); contributed capital; net assets; reserved fund balance; unreserved,
designated fund balance; and unreserved, undesignated fund balance.
Types of Funds
The following types of funds are used by state and local governments, including
Frenship Independent School District:
•
Governmental Funds
(1) The General Fund - to account for all financial resources except those
required to be accounted for in another fund. The principal sources of
revenue include local property taxes, interest on fund investments, and other
operating revenue. Expenditures include all costs necessary for the daily
operation of the schools and the District.
(2) Special Revenue Funds - to account for the proceeds of specific revenue
sources (other than trust for individuals, private organizations, or other
governments or for major capital projects) that are legally restricted to
expenditure for specific purposes.
15
Budgeted funds used in operation but not included in the legally approved
budget by the Board of Trustees are listed below:
Fund Name
#
211
224
225
244
255
263
282
287
397
394
410
429
461
499
ESEA Title I Part A
IDEA Part B Formula
IDEA Part B Preschool
Vocational Education Basic Grant
ESEA Title II, Part A Training and Recruitment
Title III, Part A English Language Acquisition
Teacher Incentive Fund
Education Jobs Fund
Advanced Placement
Pregnancy Education
Instructional Materials Allotment
Other State Special Revenue Funds
Activity Funds
Other Local Special Revenue Fund
(3) Debt Service Funds - to account for the accumulation of resources for, and
the payment of, general long-term debt principal and interest. Debt service
funds are required if they are legally mandated and/or if financial resources
are being accumulated for principal and interest payments maturing in future
years. The primary source of revenue for this fund is local property taxes.
(4) Capital Projects Funds - to account for financial resources to be used for the
acquisition or construction of major capital facilities (other than those financed
by proprietary funds or in trust funds for individuals, private organizations, or
other governments). Capital outlays financed from general obligation bond
proceeds should be accounted for through a capital projects fund.
•
Proprietary Funds
(1) Enterprise Funds - to report any activity for which a fee is charged to external
users for goods or services. Activities are required to be reported as
enterprise funds if any one of the following criteria is met.
•
•
The activity is financed with debt that is secured solely by a pledge of
the net revenues from fees and charges of the activity.
Debt that is secured by a pledge of net revenues from fees and
charges and the full faith and credit of a related primary government or
16
•
•
component unit - even if that government is not expected to make any
payments - is not payable solely from fees and charges of the activity.
Laws or regulations require that the activity's costs of providing
services, including capital costs (such as depreciation or debt service),
be recovered with fees and charges, rather than with taxes or similar
revenues.
The pricing policies of the activity establish fees and charges designed
to recover its costs, including capital costs (such as depreciation or
debt service).
(2) Internal Service Funds - to report any activity that provides goods or services
to other funds, departments, or agencies of the primary government and its
component units, or to other governments, on a cost-reimbursement basis.
Internal service funds should be used only if the reporting government is the
predominant participant in the activity. Otherwise, the activity should be
reported as an enterprise fund.
•
Fiduciary Funds
(1) Trust and Agency Funds - 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. Trust and agency funds
therefore cannot be used to support the government's own programs.
Number of Funds
Frenship ISD maintains the number of funds necessary to carry on its functions required
by law or contract. Funds comply with the properly defined code structures as
established by the Texas Education Agency.
Reporting Capital Assets
A clear distinction is made between general capital assets and capital assets of
proprietary and fiduciary funds. Capital assets of proprietary funds should be reported in
both the government-wide and fund financial statements. Capital assets of fiduciary
funds are reported only in the statement of fiduciary net assets. All other capital assets
of the governmental unit are general capital assets. They are not reported as assets in
governmental funds but are reported in the governmental activities column in the
government-wide statement of net assets.
Valuation of Capital Assets
Capital assets are reported at historical cost. The cost of a capital asset includes
ancillary charges necessary to place the asset into its intended location and condition
17
for use. Donated capital assets are recorded at their estimated fair value at the time of
acquisition plus ancillary charges, if any.
Depreciation of Capital Assets
Capital assets are depreciated over their estimated useful lives unless they are either
inexhaustible or are infrastructure assets using the modified approach. Inexhaustible
assets such as land and land improvements are not depreciated. Depreciation
expenses are reported in the government-wide statement of activities; the proprietary
fund statement of revenues, expenditures, and changes in fund net assets; and the
statement of changes in fiduciary net assets.
Reporting of Long-Term Liabilities
A clear distinction is made between fund long-term liabilities and general long-term
liabilities. Long-term liabilities directly related to and expected to be paid from
proprietary funds are reported in the proprietary fund statement of net assets and in the
government-wide statement of net assets.
Long-term liabilities directly related to and expected to be paid from fiduciary funds are
reported in the statement of fiduciary net assets. All other un-matured general long-term
liabilities of the governmental entity are not reported in governmental funds but should
be reported in the governmental activities column in the government-wide statement of
net assets.
Accrual Basis of Government Accounting
The modified accrual basis of accounting or accrual basis of accounting, as appropriate,
is utilized in measuring financial position and operating results.
(1) Governmental fund revenues and expenditures are recognized on the modified
accrual basis. Revenues are recognized in the accounting period in which they
become available and measurable.
Expenditures are recognized in the
accounting period in which the fund liability is incurred, if measurable, except of
un-matured interest on general long-term debt, which is recognized when due.
(2) Proprietary fund statements net assets and revenues, expenses and changes in
fund net assets are recognized on the accrual basis. Revenues are recognized in
the accounting period in which they are earned and become measurable;
expenses are recognized in the period incurred, if measurable.
(3) Fiduciary funds are reported using the economic resources measurement focus
and the accrual basis of accounting, except for the recognition of certain liabilities
of defined benefit pension plans and certain post employment healthcare plans.
18
(4) Transfers are recognized in the accounting period in which the interfund
receivable and payable arise.
Budgetary Control and Budgetary Reporting
An annual budget is adopted by Frenship ISD Board of Trustees.
The accounting system provides the basis for appropriate budgetary control.
Budgetary comparison schedules are presented as required with supplementary
information for the general fund and for each major special revenue fund that has a
legally adopted annual budget. The budgetary comparison schedule is prepared with
both the original and the final appropriated budgets for the reporting period as well as
actual inflows, outflows, and balances, stated on the government's budgetary basis.
The budget is considered to be balanced when the sum of estimated revenues and
other sources equals appropriations and other uses for each fund. Whenever circumstances require the District to adopt a budget that is not balanced, full disclosure of the
circumstances surrounding the decision are reported to the Board of Trustees and in
District budget documents.
Transfer, Revenue, Expenditure, and Expense Account Classification
Transfers are classified separately from revenues and expenditures or expenses in the
basic financial statements.
a) Proceeds of general long-term debt issues are classified separately from
revenues and expenditures in the governmental fund financial statements.
b) Governmental fund revenues are classified by fund and source.
Expenditures are classified by fund and source. Expenditures are
classified by fund, function (or program), organization unit, activity,
character, and principal classes of objects.
c) Proprietary fund revenues are reported by major sources, and expenses
are classified in essentially the same manner as those of similar business
organizations, functions, or activities.
d) The statement of activities presents governmental activities at least at the
level of detail required in the governmental fund statement of revenues,
expenditures, and changes in fund balance at a minimum by function.
SIGNIFICANT FINANCIAL POLICIES AND PROCEDURES
The following financial policies and procedures of the District significantly influence the
development of the annual budget.
19
Cash Management
The District’s cash management goals are safety, liquidity and yield.
Specifically:
• Ensure proper collateralization of deposits;
• Ensure adequate balances to cover cash disbursement needs;
• Maximize interest earnings while, at the same time, maximizing safety and
liquidity;
• Minimize bank charges.
Investment Policies
The Board of Trustees has adopted a written investment policy regarding the
investment of its funds as defined in the Public Funds Investment Act of 1995 (and
amended by the legislature in 1997). This policy authorizes the District to invest in
obligations of the U. S. Treasury, the State of Texas, or certain U. S. Agencies,
certificates of deposit, repurchase agreements, commercial paper, bankers
acceptances and public funds investment pools as permitted by Chapter 2256, Texas
Government Code.
The main goal of the investment program is to ensure its safety, as well as to maximize
financial returns within current market conditions in accordance with the District’s
investment policy. Assets of the District shall be invested in instruments whose
maturities do not exceed one year from the time of purchase. The investment portfolio
shall be diversified in terms of investment instruments, maturity scheduling, and
financial institutions to reduce risk of loss.
A quarterly and annual investment report is prepared in accordance with the District’s
Investment Policies and submitted to the Board. The District’s auditors perform a
compliance audit of management controls on investments and adherence to the
investment policy as well as a review of the monthly reports sent to the board.
Debt Administration
Debt Service is a major area of cost due to the District’s building program, which is
primarily financed by the sale of general obligation bonds. Under state law, there is no
explicit bonded indebtedness limitation, although a tax rate test effectively imposes a
limit on the incurrence of debt.
Chapter 45 of the Texas Education Code, as amended, requires a district to
demonstrate to the Texas Attorney General that it has the prospective ability to pay debt
service on a proposed issue of bonds, together with debt service on other outstanding
“new debt” of the district, from a tax levied at a rate of $0.50 per $100 of assessed
valuation before bonds may be issued.
20
In demonstrating the ability to pay debt service at a rate of $0.50, a district may take into
account State allotments which effectively reduce the district’s local share of debt
service. Once the prospective ability to pay such tax has been shown and the bonds are
issued, a district may levy an unlimited tax to pay debt service.
All principal and interest payments are due February 15th and August 15th of each
year. On February 1st of each year, outstanding taxes become delinquent, which
permits the collection of a large majority of taxes levied before the long term debt
payments are due.
The District presently carries the highest rating of “AAA” with Moody’s Investor Service
and “AAA” with Fitch, Inc. However, these ratings are based upon the Permanent
School Fund Guarantee provided by the State of Texas. The district’s current underlying
ratings are “Aa3” by Moody’s and “AA-“ by Fitch.
Fund Balance Levels
Fund balance is the excess of assets over liabilities in a governmental fund. The District
understands the importance of maintaining an adequate fund balance and strives to
develop a balanced budget in each fiscal year.
Frenship ISD defines a balanced budget as one in which anticipated revenues equal or
exceed anticipated expenditures thus creating no need to utilize the District’s “savings
account,” or fund balance.
The reserved fund balance is that portion of fund balance that is not available for
appropriation or that has been legally segregated for specific purposes. The unreserved
fund balance is composed of designated and undesignated portions. The undesignated
portion represents that portion of fund balance that is available for budgeting in future
periods. Designated fund balances represent tentative plans for future use of financial
resources.
21
Budget Policies
The State, the Texas Education Agency (TEA), and each local district formulate legal
requirements for school district budgets.
Legal Requirements
Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for
budget development in Texas school districts. The following items summarize the legal
requirement from the code.
•
The Superintendent is the budget officer for the District and prepares or causes the
budget to be prepared. TEA recommends an interactive approach between the board
of trustees and the superintendent be taken to establish the budget process and define
related roles and responsibilities.
•
The district budget must be prepared by a date set by the State Board of Education,
currently August 20.
•
The President of the Board of Trustees must call a public meeting of the Board of
Trustees, giving ten days public notice in a newspaper, for the adoption of the district
budget. Any taxpayer in the district may be present and participate in the meeting.
•
No funds may be expended in any manner other than as provided for in the adopted
budget. The Board does have the authority to amend the budget or adopt
supplementary emergency budgets to cover unforeseen expenditures.
•
The budget must be prepared in accordance with GAAP (Generally Accepted
Accounting Principles) and state guidelines. The budget is prepared on a modified
accrual basis, which is the same basis of accounting used in the district’s audited
financial statements.
•
The budget must be legally adopted before the adoption of the tax rate.
TEA has developed additional requirements for school district budget preparation as follows:
•
The budget must be adopted by the board of trustees, inclusive of amendments, no
later than August 31.
•
Minutes from district board meetings will be used by TEA to record adoption of any
amendments to the budget.
•
Budgets for the General Fund, Child Nutrition Fund and the Debt Service Fund must
be included in the official district budget. These budgets must be prepared and
approved at least at the fund and function levels to comply with the state’s legal level
of control mandates. A school district must amend the official budget before exceeding
a functional expenditure category in the total district budget.
22
•
The officially adopted budget must be filed with TEA through PEIMS (Public Education
Information Management System) by the date prescribed in the annual system
guidelines. Revenues, other sources, other uses, and fund balances must be reported
by fund, object, fiscal year, and amount. Expenditures must be reported by fund,
function, object, organization, fiscal year, program intent, and amount.
•
The annual financial and compliance report should reflect the amended budget
amounts on the schedule comparing budget and actual amounts. The requirement for
filing the amended budget with TEA is satisfied when the district files its Annual
Financial and Compliance report.
LOCAL DISTRICT REQUIREMENTS
ANNUAL OPERATING BUDGET
CE (LEGAL)
Authorized Expenditures
The District shall not lend its credit or gratuitously grant public money or things of value in aid
of any individual, association, or corporation. Tex. Const. Art. III, Sec. 52; Brazoria County v.
Perry, 537 S.W.2d 89 (Tex. Civ. App.—Houston [1st Dist.] 1976, no writ)
The District shall not grant any extra compensation, fee, or allowance to a public officer,
agent, servant, or contractor after service has been rendered or a contract entered into and
performed in whole or in part. Nor shall the District pay or authorize the payment of any claim
against the District under any agreement or contract made without authority of law. Tex.
Const. Art. III, Sec. 53; Harlingen Indep. Sch. Dist. v. C.H. Page and Bro., 48 S.W.2d 983
(Comm. App. 1932)
The state and county available funds disbursed to the District shall be used exclusively for
salaries of professional certified staff and for interest on money borrowed on short time to pay
such salaries, when salaries become due before school funds for the current year become
available. Loans for paying professional certified staff salaries may not be paid out of funds
other than those for the current year. Education code 45.105(b).
Local funds from District taxes, tuition fees, other local sources, and state funds not
designated for a specific purpose may be used for salaries of any personnel and for
purchasing appliances and supplies; for the payment of insurance premiums; for buying
school sites; for buying, building, repairing, and renting school buildings, including acquisition
of school buildings and sites by leasing through annual payments with an ultimate option to
purchase [see CHG]; and for other purposes necessary in the conduct of the public schools
to be determined by the Board. Education Code 45.105(c)
No public funds of the District may be spent in any manner other than as provided for in the
budget adopted by the Board. Education Code 44.006(a)
23
Use of District Resources
Except as provided by Education Code 45.109(a-1) and (a-2) [see CX], the Board shall not
enter into an agreement authorizing the use of District employees, property, or resources for
the provision of materials or labor for the design, construction, or renovation of improvements
to real property not owned or leased by the District. Education Code 11.168
The Board may not use state or local funds or other resources of the District to electioneer for
or against any candidate, measure, or political party. Education Code 11.169
Commitment of Current Revenue
A contract for the acquisition, including lease, of real or personal property is a commitment of
the District’s current revenue only, provided the contract contains either or both of the
following provisions:
1. Retains to the Board the continuing right to terminate the contract at the expiration of
each budget period during the term of the contract.
2. Is conditioned on a best efforts attempt by the Board to obtain and appropriate funds
for payment of the contract.
Local Gov’t Code 271.903
Fiscal Year
The Board may determine if the District’s fiscal year begins on July 1 or September 1 of each
year. Education Code 44.0011
Budget Preparation
The Superintendent shall prepare, or cause to be prepared, a proposed budget covering all
estimated revenue and proposed expenditures of the District for the following fiscal year.
Education Code 44.002
Deadlines
The proposed budget shall be prepared on or before a date set by the State Board of
Education, currently August 20 (June 19 if the District uses a July 1 fiscal year start date).
Education Code 44.002(a); 19 TAC 109.1(a), 109.41
The adopted budget must be filed with the Texas Education Agency on or before the date
established in the Financial Accountability System Resource Guide. Education Code 44.005;
19 TAC 109.1(a)
Public Meeting
After the proposed budget has been prepared, the Board President shall call a Board meeting
for the purpose of adopting a budget for the succeeding fiscal year. Any taxpayer of the
24
District may be present and participate in the meeting. Education Code 44.004(a), (f) [See
CCG for provisions governing tax rate adoption]
The meeting must comply with the notice requirements of the Open Meetings Act. Gov’t Code
551.041, 551.043
Published Notice
The Board President shall also provide for publication of notice of the budget and proposed
tax rate meeting in a daily, weekly, or bi-weekly newspaper published in the District. If no
daily, weekly, or biweekly newspaper is published in the District, the President shall provide
for publication of notice in at least one newspaper of general circulation in the county in which
the District’s central administrative office is located. The notice shall be published not earlier
than the 30th day or later than the tenth day before the date of the hearing.
Form of Notice
The published notice of the public meeting to discuss and adopt the budget and the proposed
tax rate must meet the size, format, and content requirements dictated by law.
The notice is not valid if it does not substantially conform to the language and format
prescribed by the comptroller.
If the District has not complied with the published notice requirements in the FORM OF
NOTICE described above, and the requirements for DISTRICTS WITH JULY 1 FISCAL
YEAR below, if applicable, and the failure to comply was not in good faith, a person who
owns taxable property in the District is entitled to an injunction restraining the collection of
taxes by the District. An action to enjoin the collection of taxes must be filed before the date
the District delivers substantially all of its tax bills. Education Code 44.004(b)–(e)
Publication of Notice
Concurrently with the publication of notice of the budget under Education Code 44.004, the
District shall post a summary of the proposed budget on the District’s Internet Web site or, if
the District has no Internet Web site, in the District’s central administrative office.
The budget summary must include a comparison to the previous year’s actual spending and
information relating to per student and aggregate spending on:
1. Instruction;
2. Instructional support;
3. Central administration;
4. District operations;
5. Debt service; and
6. Any other category designated by the Commissioner.
25
Budget Adoption
The Board shall adopt a budget to cover all expenditures for the succeeding fiscal year at the
meeting called for that purpose and before the adoption of the tax rate for the tax year in
which the fiscal year covered by the budget begins. Education Code 44.004(f)– (g)
Publication of Adopted Budget
On final approval of the budget by the Board, the District shall post on the District’s Internet
Web site a copy of the budget adopted by the Board. The District’s Web site must
prominently display the electronic link to the adopted budget.
The District shall maintain the adopted budget on the District’s Web site until the third
anniversary of the date the budget was adopted.
Budget Amendments
The Board shall have the authority to amend the approved budget or to adopt a
supplementary emergency budget to cover necessary unforeseen expenses.
Copies of any amendment or supplementary budget must be prepared and filed in
accordance with State Board rules.
ANNUAL OPERATING BUDGET
CE (LOCAL)
Fiscal Year
The District shall operate on a fiscal year beginning September 1 and ending August 31.
Budget Planning
Budget planning shall be an integral part of overall program planning so that the budget
effectively reflects the District’s programs and activities and provides the resources to
implement them. In the budget planning process, general educational goals, specific program
goals, and alternatives for achieving program goals shall be considered, as well as input from
the District- and campus-level planning and decision-making committees. Budget planning
and evaluation are continuous processes and shall be a part of each month’s activities.
26
Budget Meeting
The annual public meeting to discuss the proposed budget and tax rate shall be conducted as
follows:
1. The Board President shall request at the beginning of the meeting that all persons
who desire to speak on the proposed budget and/or tax rate sign up on the sheet
provided.
2. Prior to the beginning of the meeting, the Board may establish time limits for
speakers.
3. Speakers shall confine their remarks to the appropriation of funds as contained in
the proposed budget and/or the tax rate.
4. No officer or employee of the District shall be required to respond to questions from
speakers at the meeting.
Authorized Expenditures
The adopted budget provides authority to expend funds for the purposes indicated and in
accordance with state law, Board policy, and the District’s approved purchasing procedures.
The expenditure of funds shall be under the direction of the Superintendent or designee who
shall ensure that funds are expended in accordance with the adopted budget.
Budget Amendments
The Board shall amend the budget when a change is made increasing any one of the
functional spending categories or increasing revenue object accounts and other resources.
Objectives of Budgeting
The objectives of budgeting are outlined by the Texas Education Agency in the Financial
Accountability System Resource Guide.
Performance evaluation allows citizens and taxpayers to hold policy makers and
administrators accountable for their actions. Because accountability to citizens often is stated
explicitly in state laws and constitutions, it is considered a cornerstone of budgeting and
financial reporting. The Governmental Accounting Standards Board (GASB) recognizes its
importance with these objectives in its GASB Concepts Statement No. 1 (Section 100.177):
•
Financial reporting should provide information to determine whether current-year
revenues were sufficient to pay for current-year services.
•
Financial reporting should demonstrate whether resources were obtained and used in
accordance with the entity’s legally adopted budget. It should also demonstrate
compliance with other finance-related legal or contractual requirements.
27
•
Financial reporting should provide information to assist users in assessing the service
efforts, costs and accomplishments of the governmental entity.
Meeting these objectives requires budget preparation to include several concepts recognizing
accountability. Often these concepts have been mandated for state and local public sector
budgets.
They include requirements that budgets should:
•
Be balanced so that current revenues are sufficient to pay for current services.
•
Be prepared in accordance with all applicable federal, state, and local legal mandates
and requirements.
•
Provide a basis for the evaluation of a government’s service efforts, costs and
accomplishments.
Note: Although the objective of balanced budgets is generally applicable to all school districts
to ensure long-term fiscal health, variations of this objective which are considered appropriate
for some school districts over short-term periods are available. For example, the balanced
budget objective may be met through the use of fund balance reserves to pay for current
services during certain periods. Such uses of fund balance reserves must be in accordance
with applicable state and local fund balance policies.
Budget Development Process
The budgeting process is comprised of three major phases: Planning, Preparation and
Evaluation
The budgetary process begins with sound planning. Planning defines the goals and
objectives of campuses; the school district develops programs to attain those goals and
objectives. Once these programs and plans have been established, budgetary resource
allocations are made to support them. Budgetary resource allocations are the preparation
phase of budgeting. The allocations cannot be made, however, until plans and programs
have been established.
The budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation
typically involves an examination of how funds were expended, what outcomes resulted from
the expenditure of funds, and to what degree these outcomes achieved the objectives stated
during the planning phase. This evaluation phase is important in determining the following
year's budgetary allocations. In summary, budget preparation is not a one-time exercise to
determine how a school district will allocate funds. Rather, school district budget preparation
is part of a continuous cycle of planning and evaluation to achieve district goals.
The budget process emphasizes accountability. As a general rule, the designated campus
employee who has been given the authority to initiate expenditure decisions is the one who
should budget for the expenditure. The District’s business office staff prepares preliminary
revenue estimates by February of each year. Based on these revenue assumptions, the
28
campuses receive allotments per student differentiated between secondary and elementary
levels. These allotments are multiplied by the projected enrollments to generate a budget
sum for each campus. The campus administrator prepares a detailed budget based on
specific goals and objectives. The allotment is designed to cover non-payroll related
expenses.
Staffing requests and salary and benefit increases are calculated at the central office level
each year. The review process for new staff is contingent upon projected enrollment growth.
Since payroll-related costs comprise approximately 80% of the District’s operational budget,
careful consideration is given to each request for both instructional and non-instructional
positions.
Budgets for non-campus organizations are determined on a justified need basis. These
budgets are reviewed by the respective pyramid head of each area. The Chief Financial
Officer is responsible for compiling all pertinent budget data and projections. This includes
estimates of state funding, taxable values, tax rates, and projected utility costs.
Capital improvements are budgeted on a project basis spanning multiple years. Bond
proceeds and related interest are accounted for in separate funds for the construction and
equipping of school facilities, to purchase school sites, and to renovate or repair existing
facilities. The Board of Trustees does not formally adopt the capital project funds on an
annual basis.
Each major construction contract is approved based on existing availability of bond proceeds.
However, the impact of capital project fund budgets must be considered during the annual
budgets for all other funds. Future operating costs (staffing, utilities, custodial services, etc.)
associated with capital improvements and new facilities must be projected and included in the
general fund budget. Repayment of bonds issued for capital projects must be included in the
debt service fund projections.
Budget Amendments
Principals and program managers may request the transfer of available budgeted funds.
However, any transfer of funds that modifies an expenditure function is approved by the
Board of Trustees.
At the last meeting of the fiscal year, a formal final amended budget is approved by the Board
of Trustees.
Adopted Budget
The officially adopted district budget, as amended, must be filed with TEA through PEIMS
(Public Education Information Management System) by the date prescribed in the annual
system guidelines.
Monthly Reporting
The district’s financial statements and investments are presented to the Board of Trustees on
a monthly basis.
29
Annual Audit
The final stage of the budget cycle is the approval by the Board of Trustees of the audited
financial statements part of which includes budget to actual comparisons.
A Budget Process Calendar for 2011-2012 is shown on page 32.
30
Management Process and Encumbrance Control
Management Process
Typically, principals are responsible for campus budgets and program managers are
responsible for district wide budgets.
Campus principals and program managers are authorized to submit Purchase Requisitions
for the purchase of goods and services.
All activities involving payroll costs, salaries and employee benefits, are controlled through
the Human Resources and Payroll departments.
All purchases of goods and services are processed through the financial management
system with appropriate approval controls to ensure the legal purpose is met and the
appropriate account charged.
Purchase Requisitions are initially entered at the campus or department level and are
approved by the campus principal or program manager submitting the request. Purchase
Requisitions for Special Revenue Funds, technology or expenditures exceeding $5,000 also
receive additional approval by the appropriate program manager.
The Purchasing Agent reviews the Purchase Requisition to verify that appropriate purchasing
laws are being complied with and that the goods and services are being requested from a
legally qualified vendor. Account codes are also checked at this level.
The Purchase Requisition is then converted to a Purchase Order and forwarded to the
vendor.
Upon receipt of the invoice, Accounts Payable verifies the receipt of the goods or services,
cuts a check, and closes the Purchase Order.
Encumbrance Control
All purchases of goods and services are processed through the financial system with the
appropriate encumbrance controls to ensure the availability of funds.
An encumbrance is an obligation in the form of a Purchase Order charged to an appropriation
which reserves a part of that budget line item.
31
Budget Calendar 2011-2012
Budget & Tax Rate Preparation / Adoption
ACTIVITY
RESPONSIBILITY
COMPLETION
DATE
1
Review of budget process and responsibilities with
Principals in ILT meeting
Dec 2010
2
Review of 2011-12 budget process with Board of Trustees
in Board Workshop meeting
Dec 2010
3
Meet individually with Campus Principals to begin developing
staffing needs
Assistant Superintendent
Jan 2011
4
Complete Staffing plan for district for 2011-2012
Assistant Superintendent
Feb 2011
5
Budget forms distributed by principals to site-based
committees and department heads
Campus Principals
Mar 2011
6
Principals / Departments Heads meet with Business
Services to review preliminary budgets
Mar 2011
7
Site-based budget recommendations due in to
Business Services
Principals/Directors
Apr 2011
8
Evaluation of District staffing, facility, and other
budgetary needs
Central Office Administration
Apr 2011
9
Review of campus/department budget proposals in
Board Workshop meeting
Central Office Administration
May 2011
10 Compile Preliminary Budget for 2011-2012
Business Services
Jun 2011
11 Present Proposed Salary Schedule to Board
Jun 2011
12 Present Preliminary Budget to Board
Jul 2011
13 Present Certified Tax Appraisal to Board
Aug 2011
14 Present Proposed Budget to Board and Proposed Tax Rates
Superintendent
Aug 2011
15 Publish "Notice of Public Meeting to Discuss Budget and
Proposed Tax Rate"
Aug 2011
16 Public Hearing on Proposed Budget and Tax Rates
Board of Trustees
Aug 2011
17 Adoption of budget for 2010-2011
Board of Trustees
Aug 2011
18 Adoption of Ordinance to Levy Tax Rates for 2011-2012
Board of Trustees
Aug 2011
19 Distribute copies of budgets to campuses
Business Services
Sep 2011
20 Distribute budget book to Board of Trustees
Nov 2011
21 Amendments to 2011-2012 budget
Board of Trustees
As Needed
32
FINANCIAL SECTION
General Fund, Food Service Fund, & Debt Service Fund
2011-2012 Adopted Budget Summary
DESCRIPTION
Student ADA
2010-11
2011-12
Amended
Adopted
over Last Year
Budget
Budget
$
Increase/(Decrease)
% of
%
230
Total
Per Student
10-11
11-12
7,145
7,375
3.2
Local
$ 27,752,646
$ 26,116,900
(1,635,746)
(5.9)
50.8
3,884
3,541
State
25,524,940
25,070,500
(454,440)
(1.8)
48.7
3,572
3,399
330,000
259,986
(70,014)
(21.2)
0.5
46
35
53,607,586
51,447,386
(2,160,200)
(4.0)
100.0
7,503
6,976
GENERAL FUND (Funds 191, 199, and 266)
REVENUES
Federal
TOTAL REVENUE
$
EXPENDITURES
INSTRUCTION
11
Instruction
$ 28,600,287
$ 29,088,904
12
Instruction Resources & Media Services
741,436
735,940
13
Curriculum Development & Staff Development
729,843
844,790
30,071,566
30,669,634
TOTAL
$
488,617
1.7
56.5
4,003
3,944
(0.7)
1.4
104
100
114,947
15.7
1.6
102
115
598,068
2.0
59.6
4,209
4,159
(5,496)
INSTRUCTIONAL SUPPORT
21
Instructional Leadership
1,234,470
1,254,241
19,771
1.6
2.4
173
170
23
School Leadership
3,167,878
3,276,752
108,874
3.4
6.4
443
444
31
Guidance and Counseling
1,429,600
1,441,089
11,489
0.8
2.8
200
195
33
Health Services
544,914
573,357
28,443
5.2
1.1
76
78
36
Co-curricular / Extra-curricular Activities
2,986,359
2,333,040
(653,319)
(21.9)
4.5
418
316
9,363,221
8,878,479
(484,742)
(5.2)
17.3
1,310
1,204
1,965,863
1,882,687
(83,176)
(4.2)
3.7
275
255
TOTAL
GENERAL ADMINISTRATION
41
General Administration
34
Pupil Transportation
1,851,813
1,776,100
(75,713)
(4.1)
3.5
259
241
51
Plant Maintenance & Operations
7,340,803
7,186,495
(154,308)
(2.1)
14.0
1,027
974
52
Security & Monitoring Services
433,782
442,831
9,049
2.1
0.9
61
60
53
Data Processing Services
962,207
935,022
(27,185)
(2.8)
1.8
135
127
10,588,605
10,340,448
(248,157)
(2.3)
20.1
1,482
1,402
DISTRICT OPERATIONS
TOTAL
OTHER
61
Community Services
27,152
26,605
(547)
(2.0)
0.1
4
4
81
Facilities Acquisition & Construction
18,370
2,147
(16,223)
(88.3)
0.0
3
0
95
Payments to JJAEP
99
Other Governmental Charges
25,000
25,000
-
0.0
0.0
3
3
385,000
385,000
-
0.0
0.7
54
52
455,522
438,752
(16,770)
(3.7)
0.9
64
59
$ 52,444,777
$ 52,210,000
(234,777)
(0.4)
101.5
7,340
7,079
$
$
TOTAL
TOTAL EXPENDITURES
EXCESS (DEFICIT)
1,162,809
$
(762,614)
FOOD SERVICE FUND (Fund 701)
35
Expenditures
71
Expenditures
3,294,034
3,247,813
(46,221)
(1.4)
n/a
461
440
11,803,194
11,629,906
(173,288)
(1.5)
n/a
1,652
1,577
DEBT SERVICE FUND (Fund 511)
33
General Fund
Statement of Revenues
2011-2012 Budget
2011-2012 REVENUE SUMMARY
2010-11
Amended
Budget
2011-12
Adopted
Budget
Amount of
Change
Percent
Change
Percent
of Total
Per Student
10-11
11-12
LOCAL REVENUE
Local Taxes (Current Year) 98% Collection (M&O)
$ 24,490,000
$ 25,266,900
776,900
3.2
49.1
3,428
3,426
Local Taxes, Prior Years
225,000
230,000
5,000
2.2
0.4
31
31
Local Tax Penalties & Interest
225,000
200,000
(25,000)
(11.1)
0.4
31
27
44,730
30,000
(14,730)
(32.9)
0.1
6
4
Gate Receipts & Ath. Event Entry Fees
100,000
115,000
15,000
15.0
0.2
14
16
Misc. Local Revenues
332,814
80,000
(252,814)
(76.0)
0.2
47
11
Earning from Investments
130,000
115,000
(15,000)
(11.5)
0.2
18
16
55,000
40,000
(15,000)
(27.3)
0.1
8
5
350,102
40,000
(310,102)
(88.6)
0.1
49
5
(1,800,000)
n/a
0.0
252
0
n/a
0.0
0
0
50.8
3,884
3,541
Tuition and Fees
Rents and Building Use Fees
Gifts and Bequests
Sale of Property
1,800,000
Insurance Recovery
Total Local
$
-
-
-
-
$ 27,752,646
$ 26,116,900
$ (1,635,746)
(5.9)
STATE REVENUE
Per Capita Apportionment - Available School Fund
$ 2,290,000
$ 1,822,700
(467,300)
(20.4)
3.5
321
247
Foundation School Fund
21,046,440
21,040,800
(5,640)
(0.0)
40.9
2,946
2,853
TRS On-behalf Payments
2,181,500
2,200,000
18,500
0.8
4.3
305
298
7,000
7,000
-
0.0
0.0
1
1
-
-
-
n/a
-
0
0
3,572
3,399
Alternative Education Program
Other State Funds:
Total State
$ 25,524,940
$ 25,070,500
$
(454,440)
(1.8)
48.7
$
$
-
$
-
#DIV/0!
0.0
0
0
-
$
-
#DIV/0!
0.0
0
0
FEDERAL REVENUE
Stimulus - Available School Fund
Stimulus - NOGA
-
Indirect Cost
35,000
75,000
$
40,000
114.3
0.1
5
10
Other Revenues
205,000
125,000
$
(80,000)
(39.0)
0.2
29
17
E-Rate Program
90,000
59,986
$
(30,014)
(33.3)
0.1
13
8
259,986
$
(70,014)
(21.2)
0.5
46
35
$ (2,160,200)
(4.0)
100.0
7,503
6,976
Total Federal
$
330,000
TOTAL REVENUE
$ 53,607,586
$
$ 51,447,386
34
General Fund
Statement of Expenditures
2011-2012 Budget
2011-2012 EXPENDITURE SUMMARY
FUNCTION
DESCRIPTION
Increase/(Decrease
2010-11
2011-12
Amended
Adopted
over Last Year
Budget
Budget
$
Percent
%
of Total
Per Student
10-11
11-12
INSTRUCTION
11
Instruction
$ 28,600,287
$ 29,088,904
$
12
741,436
735,940
$
13
729,843
844,790
$
30,071,566
30,669,634
TOTAL
488,617
1.7
55.7
4,003
(0.7)
1.4
104
100
114,947
15.7
1.6
102
115
598,068
2.0
58.7
4,209
4,159
(5,496)
3,944
21
1,234,470
1,254,241
$
19,771
1.6
2.4
173
170
23
School Leadership
3,167,878
3,276,752
$
108,874
3.4
6.3
443
444
31
1,429,600
1,441,089
$
11,489
0.8
2.8
200
195
33
Health Services
544,914
573,357
$
28,443
5.2
1.1
76
78
36
2,986,359
2,333,040
$
(653,319)
(21.9)
4.5
418
316
TOTAL
9,363,221
8,878,479
(484,742)
(5.2)
17.0
1,310
1,204
1,965,863
1,882,687
$
(83,176)
(4.2)
3.6
275
255
41
34
1,851,813
1,776,100
$
(75,713)
(4.1)
3.4
259
241
51
7,340,803
7,186,495
$
(154,308)
(2.1)
13.8
1,027
974
52
433,782
442,831
$
9,049
2.1
0.8
61
60
53
962,207
935,022
$
(27,185)
(2.8)
1.8
135
127
10,588,605
10,340,448
(248,157)
(2.3)
19.8
1,482
1,402
DISTRICT OPERATIONS
TOTAL
OTHER
61
Community Services
27,152
26,605
$
(547)
(2.0)
0.1
4
4
81
18,370
2,147
$
(16,223)
(88.3)
0.0
3
0
95
Payments to JJAEP
25,000
25,000
$
-
0.0
0.0
3
3
99
385,000
385,000
$
-
0.0
0.7
54
52
TOTAL
455,522
438,752
(16,770)
(3.7)
0.8
64
59
$ 52,444,777
$ 52,210,000
(234,777)
(0.4)
100.0
7,340
7,079
EXCESS (DEFICIENCY) OF REVENUE TO EXPENDITURES
$ 1,162,809
$
FUND BALANCE - SEPTEMBER 1
$ 12,910,670
$ 14,073,479
FUND BALANCE - AUGUST 31
$ 14,073,479
$ 13,310,865
TOTAL EXPENDITURES
35
(762,614)
$
General Fund
Years 2008 through 2012
REVENUE SUMMARY
2007-08
Audited
Actual
2008-09
Audited
Actual
2009-10
Audited
Actual
2010-11
Amended
Budget
2011-12
Adopted
Budget
Local Taxes (Current Year - 98%)
Tuition and Fees
Earning from Investments
Gifts and Bequests
Insurance Recovery
19,982,196
287,645
220,198
31,345
161,280
397,775
469,222
49,664
135,991
3,842
22,186,716
220,507
202,192
30,569
195,221
468,466
259,761
50,071
104,642
17,397
23,596,041
244,729
227,200
31,285
186,830
225,564
107,916
52,830
67,519
17,841
24,490,000
225,000
225,000
44,730
100,000
332,814
130,000
55,000
350,102
0
25,266,900
230,000
200,000
30,000
115,000
80,000
115,000
40,000
40,000
0
3.2
2.2
(11.1)
(32.9)
15.0
(76.0)
(11.5)
(27.3)
(88.6)
n/a
Total Local
21,739,158
23,735,542
24,757,755
25,952,646
26,116,900
0.6
Per Capita Apportionment - ASF
Other State Funds:
1,674,569
21,402,022
1,886,308
0
11,888
1,630,191
20,003,140
2,083,868
6,475
18,508
801,200
21,564,413
2,242,810
6,771
661
2,290,000
21,046,440
2,181,500
7,000
0
1,822,700
21,040,800
2,200,000
7,000
0
(20.4)
(0.0)
0.8
0.0
n/a
Total State
24,974,787
23,742,181
24,615,855
25,524,940
25,070,500
(1.8)
Stimulus - NOGA
Indirect Cost
Other Revenues
E-Rate Program
0
0
44,464
236,501
57,481
0
0
63,827
200,401
68,334
0
0
80,747
186,115
116,886
0
0
35,000
205,000
90,000
0
0
75,000
125,000
59,986
n/a
n/a
114.3
(39.0)
(33.3)
Total Federal
338,446
332,562
383,748
330,000
259,986
(21.2)
47,052,391
47,810,286
49,757,358
51,807,586
51,447,386
(0.7)
% LY
11-12
LOCAL REVENUE
STATE REVENUE
FEDERAL REVENUE
Sale of Property
TOTAL REVENUE
36
General Fund
Statement of Expenditures - By Function
EXPENDITURES SUMMARY
2007-08
Audited
Actual
2008-09
Audited
Actual
2009-10
Audited
Actual
2010-11
Amended
Budget
2011-12
Adopted
Budget
Instruction
School Leadership
Health Services
Community Services
Debt Service
Payments to JJAEP
25,415,160
615,119
709,576
877,882
2,603,198
1,302,060
424,830
1,607,821
2,204,814
1,895,989
6,035,270
410,179
649,621
23,719
0
31,516
15,015
0
26,564,792
712,658
1,341,807
1,084,409
2,725,423
1,253,264
472,688
1,619,250
2,185,622
1,742,414
6,320,620
425,401
831,631
14,964
0
77,377
31,671
361,687
26,708,447
701,265
1,417,774
1,226,480
2,908,052
1,385,890
533,693
1,731,837
2,181,596
1,790,883
7,071,148
483,729
900,052
13,890
0
18,017
11,730
398,212
28,600,287
741,436
729,843
1,234,470
3,167,878
1,429,600
544,914
1,851,813
2,986,359
1,965,863
7,340,803
433,782
962,207
25,152
0
20,370
25,000
385,000
29,088,904
735,940
844,790
1,254,241
3,276,752
1,441,089
573,357
1,776,100
2,333,040
1,882,687
7,186,495
442,831
935,022
26,605
0
2,147
25,000
385,000
1.7
(0.7)
15.7
1.6
3.4
0.8
5.2
(4.1)
(21.9)
(4.2)
(2.1)
2.1
(2.8)
5.8
n/a
(89.5)
0.0
0.0
TOTAL EXPENDITURES
44,821,769
47,765,678
49,482,695
52,444,777
52,210,000
(0.4)
% LY
11-12
EXPENDITURES BY FUNCTION
11
12
13
21
23
31
33
34
36
41
51
52
53
61
71
81
95
99
37
General Fund
Statement of Expenditures - By Object
EXPENDITURES SUMMARY
2007-08
Audited
Actual
2008-09
Audited
Actual
2009-10
Audited
Actual
2010-11
Amended
Budget
2011-12
Adopted
Budget
Payroll Costs
Professional & Contracted Services
Supplies & Materials
Other Operating Expenses
Debt Service
Capital Outlay
35,400,675
5,133,811
2,833,761
1,244,454
0
209,068
37,680,911
5,525,425
2,958,988
1,273,173
0
327,181
39,774,387
5,939,978
2,351,378
1,190,164
0
226,788
41,406,164
6,116,128
2,752,185
1,283,078
0
887,223
42,400,886
6,036,634
2,421,923
1,320,557
0
30,000
2.4
(1.3)
(12.0)
2.9
n/a
(96.6)
TOTAL EXPENDITURES
44,821,769
47,765,678
49,482,695
52,444,777
52,210,000
(0.4)
% LY
11-12
EXPENDITURES BY OBJECT
OTHER SOURCES
Sale of Property
Transfers In (Out)
13,080
(308,583)
15,000
0
0
0
1,800,000
0
0
0
n/a
n/a
TOTAL OTHER
(295,503)
15,000
0
1,800,000
0
n/a
1,935,119
59,608
274,663
1,162,810
BEGINNING FUND BALANCE
10,975,551
12,910,670
12,845,285
13,119,948
14,282,758
ENDING FUND BALANCE
12,910,670
12,970,278
13,119,948
14,282,758
13,520,144
NET REVENUE OVER (UNDER) EXPENDITURES
38
(762,614)
2011-2012 Budget
EXPENDITURES BY MAJOR OBJECT
General Funds 199, 198, 197, 191, 181
2010-11
2011-12
Amended
%
Proposed
%
Budget
of Total
Budget
of Total
B(W) LY
$
%
Payroll & Benefits
Contracted Services
Supplies
Travel & Miscellaneous
Fixed Assets
$ 41,406,164
6,116,128
2,752,185
1,283,078
887,223
79.0
11.7
5.2
2.4
1.7
$ 42,400,886
6,036,634
2,421,923
1,320,557
30,000
81.2
11.6
4.6
2.5
0.1
$
994,722
(79,494)
(330,262)
37,480
(857,223)
2.4
(1.3)
(12.0)
2.9
(96.6)
TOTAL
$ 52,444,777
100.0
$ 52,210,000
100.0
$
(234,777)
(0.4)
Expenditures by Major Object
Travel & Miscellaneous
2%
Fixed Assets
0%
Supplies
5%
Contracted Services
12%
Payroll & Benefits
81%
39
Maintenance & Operations Funds (181, 197, 198, & 199)
2011-2012 Adopted Budget
2010-11
Amended
Budget
2011-12
Adopted
Budget
Amount of
Change
Percent
Change
Percent
of Total
LOCAL REVENUE
$ 24,490,000
$ 25,266,900
776,900
3.2
Local Taxes (Current Year @ 98%)
225,000
230,000
5,000
2.2
0.5
225,000
200,000
(25,000)
(11.1)
0.4
Tuition and Fees
$
52.6
44,730
30,000
(14,730)
(32.9)
0.1
100,000
115,000
15,000
15.0
0.2
293,414
80,000
(213,414)
(72.7)
0.2
Investment Income
130,000
115,000
(15,000)
(11.5)
0.2
Gifts and Bequests
Sale of Property
55,000
40,000
(15,000)
(27.3)
0.1
350,102
40,000
(310,102)
(88.6)
0.1
(1,800,000)
n/a
0.0
n/a
0.0
$ (1,596,346)
(5.8)
54.4
1,800,000
Insurance Recovery
Total Local
-
-
-
$ 27,713,246
$ 26,116,900
$ 2,290,000
$
-
STATE REVENUE
1,822,700
(467,300)
(20.4)
3.8
18,000,000
17,880,305
(119,695)
(0.7)
37.2
2,011,500
2,040,000
28,500
1.4
4.2
7,000
7,000
-
0.0
0.0
-
-
-
n/a
-
(2.5)
45.3
Other State Funds:
Total State
$ 22,308,500
$ 21,750,005
$
$
$
$
(558,495)
FEDERAL REVENUE
-
Stimulus - NOGA
Indirect Cost
-
-
#DIV/0!
#DIV/0!
-
-
$
-
35,000
75,000
$
40,000
114.3
0.0
0.2
Other Revenues
-
-
$
-
E-Rate Program
90,000
59,986
$
(30,014)
(33.3)
0.1
134,986
$
9,986
8.0
0.3
Total Federal
$
125,000
TOTAL REVENUE
$ 50,146,746
40
$
$ 48,001,891
$ (2,144,855)
n/a
0.0
(4.3)
n/a
100.0
Maintenance & Operations Funds (181, 197, 198, & 199)
DESCRIPTION
FUNCTION
2010-11
2011-12
Increase/(Decrease
Amended
Adopted
over Last Year
Budget
Budget
$
$ 26,278,943
$ 26,739,313
Percent
%
of Total
INSTRUCTION
11
Instruction
12
741,436
735,940
$
13
720,732
837,901
$
27,741,111
28,313,154
TOTAL
$
460,370
(5,496)
1.8
54.5
(0.7)
1.5
117,169
16.3
1.7
572,043
2.1
57.7
21
1,059,694
1,110,356
$
50,662
4.8
2.3
23
School Leadership
3,127,092
3,276,752
$
149,660
4.8
6.7
31
961,109
1,029,399
$
68,290
7.1
2.1
33
Health Services
443,641
464,036
$
20,395
4.6
0.9
36
2,978,869
2,326,599
$
(652,270)
(21.9)
4.7
TOTAL
8,570,405
8,207,142
(363,263)
(4.2)
16.7
1,958,863
1,880,687
$
(78,176)
(4.0)
3.8
$
(61,531)
(3.5)
3.4
(154,308)
41
34
1,755,181
1,693,650
51
7,340,803
7,186,495
$
52
433,782
442,831
$
53
$
DISTRICT OPERATIONS
TOTAL
962,207
935,022
10,491,973
10,257,998
27,152
26,605
(2.1)
14.6
9,049
2.1
0.9
(27,185)
(2.8)
1.9
(233,975)
(2.2)
20.9
$
(547)
(2.0)
0.1
OTHER
61
Community Services
81
18,370
2,147
$
(16,223)
(88.3)
0.0
95
Payments to JJAEP
25,000
25,000
$
-
0.0
0.1
99
385,000
385,000
$
TOTAL
455,522
438,752
$ 49,217,874
$ 49,097,733
TOTAL EXPENDITURES
41
$
-
0.0
0.8
(16,770)
(3.7)
0.9
(120,141)
(0.2)
100.0
Local Maintenance & Operations Fund (181, 197, 198 & 199)
Statement of Revenue and Expenditures
Years 2010-11 & 2011-12
2010-11
Amended
Budget
2011-12
Adopted
Budget
Net Change
$
%
Revenues
5700
Local
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
$
25,696,900
30,000
115,000
275,000
756,900
(14,730)
(15,000)
(523,516)
3.0
(32.9)
(11.5)
(65.6)
26,116,900
203,655
0.8
19,703,005
7,000
2,040,000
(586,995)
0
28,500
(2.9)
0.0
1.4
21,750,005
(558,495)
(2.5)
75,000
59,986
-
0
40,000
(30,014)
0
n/a
114.3
(33.3)
n/a
125,000
134,986
9,986
Other Resources
Sale of Property
1,800,000
0
(1,800,000)
n/a
Total Revenues
50,146,746
48,001,891
(2,144,855)
(4.3)
Total
5800
State
Per Capita & Foundation School Program
Other State Revenues
State TRS On-Behalf
$
20,290,000
7,000
2,011,500
$
22,308,500
Federal
Stabilization Funds (SFSF)
Indirect Costs on Federal Programs
Other Federal Revenues
ERATE
$
Total
7900
$
25,913,246
Total
5900
24,940,000
44,730
130,000
798,516
35,000
90,000
-
$
8.0
Expenditures
FUNCTION 11 - INSTRUCTION
6100
Payroll Costs
6200
Purchased & Contracted Services
6300
6400
6600
Capital Outlay
TOTAL - 11 INSTRUCTION
FUNCTION 12 - INSTRUCTIONAL RESOURCES & MEDIA
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - 12 INSTRUCTIONAL RESOURCES & MEDIA
FUNCTION 13 - CURRICULUM & INSTRUCTIONAL STAFF DEV.
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 13 - CURRICULUM & INSTRUCTIONAL STAFF DEV.
42
$
24,792,344
402,936
976,173
107,490
26,278,943
$
25,229,069
455,866
939,596
89,782
25,000
26,739,313
436,725
52,930
(36,577)
(17,708)
25,000
460,370
1.8
13.1
(3.7)
(16.5)
n/a
1.8
$
602,257
750
135,470
2,959
741,436
$
615,734
2,445
110,861
1,900
5,000
735,940
13,477
1,695
(24,609)
(1,059)
5,000
(5,496)
2.2
226.0
(18.2)
(35.8)
n/a
(0.7)
$
575,246
59,929
11,924
73,633
720,732
$
657,518
71,050
9,020
100,313
837,901
82,272
11,122
(2,904)
26,680
0
117,170
14.3
18.6
(24.4)
36.2
n/a
16.3
Years 2010-11 & 2011-12
2010-11
Amended
Budget
FUNCTION 21 - INSTRUCTIONAL LEADERSHIP
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 21 - INSTRUCTIONAL LEADERSHIP
FUNCTION 23 - SCHOOL LEADERSHIP
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 23 - SCHOOL LEADERSHIP
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 31 - GUIDANCE, COUNSELING & EVALUATION
FUNCTION 33 - HEALTH SERVICES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 33 - HEALTH SERVICES
FUNCTION 34 - PUPIL TRANSPORTATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 34 - PUPIL TRANSPORTATION
FUNCTION 36 - COCURRICULAR ACTIVITIES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 36 - COCURRICULAR ACTIVITIES
FUNCTION 41 - GENERAL ADMINISTRATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 41 - GENERAL ADMINISTRATION
43
2011-12
Adopted
Budget
Net Change
$
%
$
937,309
22,673
44,427
55,285
1,059,694
$
1,004,264
20,314
37,473
48,305
1,110,356
66,955
(2,359)
(6,954)
(6,980)
0
50,662
7.1
(10.4)
(15.7)
(12.6)
n/a
4.8
$
3,007,612
10,653
60,248
48,579
3,127,092
$
3,173,503
9,438
56,687
37,124
3,276,752
165,891
(1,215)
(3,561)
(11,455)
0
149,660
5.5
(11.4)
(5.9)
(23.6)
n/a
4.8
$
895,133
1,079
49,569
15,328
961,109
$
962,274
12,095
44,085
10,945
1,029,399
67,141
11,016
(5,484)
(4,383)
0
68,290
7.5
1,020.9
(11.1)
(28.6)
n/a
7.1
$
405,111
8,815
23,986
5,730
443,642
$
437,296
7,745
11,150
7,845
464,036
32,185
(1,070)
(12,836)
2,115
0
20,394
7.9
(12.1)
(53.5)
36.9
n/a
4.6
$
1,515,181
240,000
1,755,181
$
1,453,650
240,000
1,693,650
0
(61,531)
0
0
0
(61,531)
n/a
(4.1)
0.0
n/a
n/a
(3.5)
$
842,340
426,960
402,096
555,250
752,223
2,978,869
$
1,024,619
386,836
309,892
605,252
2,326,599
182,279
(40,124)
(92,204)
50,002
(752,223)
(652,270)
21.6
(9.4)
(22.9)
9.0
n/a
(21.9)
$
1,447,972
350,142
51,739
109,010
1,958,863
$
1,447,739
307,304
40,306
85,338
1,880,687
(233)
(42,838)
(11,433)
(23,672)
0
(78,176)
(0.0)
(12.2)
(22.1)
(21.7)
n/a
(4.0)
Years 2010-11 & 2011-12
2010-11
Amended
Budget
FUNCTION 51 - FACILITIES MAINTENANCE & OPERATIONS
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - FACILITIES MAINTENANCE & OPERATIONS
FUNCTION 52 - SECURITY & MONITORING
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - SECURITY & MONITORING
FUNCTION 53 - MANAGEMENT INFORMATION SYSTEMS
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - MANAGEMENT INFORMATION SYSTEMS
FUNCTION 61 - COMMUNITY SERVICES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - COMMUNITY SERVICES
FUNCTION 81 - FACILITY ACQUISITION & CONSTRUCTION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - FACILITY ACQUISITION & CONSTRUCTION
FUNCTION 95 - PAYMENTS TO JUVENILE JUSTICE ALTERNATIVE
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - PAYMENTS TO JUVENILE JUSTICE ALTERNATIVE
FUNCTION 99 - OTHER GOVERNMENTAL CHARGES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - OTHER GOVERNMENTAL CHARGES
Total Expenditures
4,023,603
2,287,210
611,540
283,450
135,000
7,340,803
$
4,048,070
2,282,105
547,820
308,500
7,186,495
24,467
(5,105)
(63,720)
25,050
(135,000)
(154,308)
0.6
(0.2)
(10.4)
8.8
n/a
(2.1)
$
370,892
28,822
27,433
6,635
433,782
$
392,744
25,030
18,225
6,832
442,831
21,852
(3,792)
(9,208)
197
0
9,049
5.9
(13.2)
(33.6)
3.0
n/a
2.1
$
509,859
356,581
88,920
6,847
962,207
$
514,500
380,889
35,743
3,890
935,022
4,641
24,308
(53,177)
(2,957)
0
(27,185)
0.9
6.8
(59.8)
(43.2)
n/a
(2.8)
$
24,060
1,092
25,152
$
25,730
875
26,605
0
1,670
0
(217)
0
1,453
n/a
6.9
n/a
(19.9)
n/a
5.8
$
20,370
20,370
$
2,147
2,147
(18,223)
0
0
0
0
(18,223)
(89.5)
n/a
n/a
n/a
n/a
(89.5)
$
25,000
25,000
$
25,000
25,000
0
0
0
0
0
-
n/a
0.0
n/a
n/a
n/a
0.0
$
385,000
385,000
$
385,000
385,000
0
0
0
0
0
-
n/a
0.0
n/a
n/a
n/a
0.0
928,871
44
Net Change
$
%
$
49,217,874
Excess (Deficit)
2011-12
Adopted
Budget
49,097,733
(1,095,842)
(120,141)
(0.2)
Special Education Fund
2010-11
Amended
Budget
2011-12
Adopted
Budget
Amount of
Change
Percent
Change
Percent
of Total
LOCAL REVENUE
$
39,400
$
-
$
(39,400)
n/a
0
Total Local
$
39,400
$
-
$
(39,400)
n/a
0.00%
-
n/a
n/a
STATE REVENUE
-
-
3,046,440
3,160,495
170,000
160,000
114,055
3.7
91.7
(10,000)
(5.9)
4.6
-
-
-
n/a
n/a
Other State Funds:
-
-
-
n/a
n/a
Total State
3,216,440
3,320,495
104,055
3.2
96.4
FEDERAL REVENUE
-
-
-
n/a
n/a
Stimulus - NOGA
-
-
-
n/a
n/a
Indirect Cost
Other Revenues
205,000
E-Rate Program
Total Federal
TOTAL REVENUE
-
-
(80,000)
-
205,000
125,000
$ 3,460,840
$ 3,445,495
45
-
125,000
-
$
n/a
(39.0)
n/a
n/a
3.6
n/a
(80,000)
(39.0)
3.6
(15,345)
(0.4)
100.0
Special Education Fund
FUNCTION
2010-11
2011-12
Increase/(Decrease
Amended
Adopted
over Last Year
Budget
Budget
$
$ 2,321,344
$ 2,349,591
Percent
%
of Total
INSTRUCTION
11
Instruction
12
13
TOTAL
$
28,247
1.2
n/a
75.5
-
-
-
9,111
6,889
(2,222)
(24.4)
0.2
n/a
2,330,455
2,356,480
26,025
1.1
75.7
174,776
143,885
(30,891)
(17.7)
4.6
(40,786)
n/a
21
23
School Leadership
31
468,491
411,690
(56,801)
(12.1)
33
Health Services
101,273
109,321
8,048
7.9
3.5
36
7,490
6,441
(1,049)
(14.0)
0.2
792,816
671,337
(121,479)
(15.3)
21.6
7,000
2,000
(5,000)
(71.4)
0.1
(14.7)
2.6
TOTAL
40,786
-
n/a
13.2
41
34
96,632
82,450
(14,182)
51
-
-
-
n/a
n/a
52
-
-
-
n/a
n/a
53
DISTRICT OPERATIONS
TOTAL
-
-
-
96,632
82,450
(14,182)
n/a
(14.7)
n/a
2.6
OTHER
61
Community Services
-
-
-
n/a
n/a
81
-
-
-
n/a
n/a
95
Payments to JJAEP
-
-
-
n/a
n/a
99
-
-
-
n/a
n/a
TOTAL
-
-
-
n/a
n/a
TOTAL EXPENDITURES
$ 3,226,903
46
$ 3,112,267
$
(114,636)
(3.6)
100.0
Special Education Fund (191)
Years 2010-11 & 2011-12
2010-11
Amended
Budget
2011-12
Adopted
Budget
Net Change
$
%
Revenues
5700
5800
Local
State
Foundation School Program
Other State Revenues
State TRS On-Behalf
$
39,400
$
-
(39,400)
n/a
$
3,046,440
170,000
$
3,160,495
160,000
114,055
0
(10,000)
3.7
n/a
(5.9)
3,320,495
104,055
3.2
125,000
0
(80,000)
n/a
(39.0)
205,000
125,000
(80,000)
(39.0)
3,460,840
3,445,495
(15,345)
(0.4)
$
2,249,972
98,919
700
2,349,591
10,973
18,964
2,550
(4,240)
0
28,247
0.5
23.7
(137.8)
(100.0)
n/a
1.2
Total
5900
3,216,440
Federal
SHARS
Other Federal Revenues
$
Total
Total Revenues
205,000
$
Expenditures
FUNCTION 11 - INSTRUCTION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL - 11 INSTRUCTION
$
FUNCTION 13 - CURRICULUM & INSTRUCTIONAL STAFF DEV.
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 13 - CURRICULUM & INSTRUCTIONAL STAFF DEV.
FUNCTION 21 - INSTRUCTIONAL LEADERSHIP
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 21 - INSTRUCTIONAL LEADERSHIP
FUNCTION 23 - SCHOOL LEADERSHIP
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 23 - SCHOOL LEADERSHIP
47
2,238,999
79,955
(1,850)
4,240
2,321,344
$
6,911
2,200
9,111
$
6,889
6,889
(22)
0
0
(2,200)
0
(2,222)
(0.3)
n/a
n/a
(100.0)
n/a
(24.4)
$
124,066
23,000
22,360
5,350
174,776
$
124,585
7,500
6,000
5,800
143,885
519
(15,500)
(16,360)
450
0
(30,891)
0.4
(67.4)
(73.2)
8.4
n/a
(17.7)
$
40,786
40,786
-
(40,786)
0
0
0
0
(40,786)
n/a
n/a
n/a
n/a
n/a
n/a
Special Education Fund (191)
Years 2010-11 & 2011-12
2010-11
Amended
Budget
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 31 - GUIDANCE, COUNSELING & EVALUATION
FUNCTION 33 - HEALTH SERVICES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 33 - HEALTH SERVICES
FUNCTION 34 - PUPIL TRANSPORTATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 34 - PUPIL TRANSPORTATION
FUNCTION 36 - COCURRICULAR ACTIVITIES
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 36 - COCURRICULAR ACTIVITIES
FUNCTION 41 - GENERAL ADMINISTRATION
6100
Payroll Costs
6200
6300
6400
6600
Capital Outlay
TOTAL 41 - GENERAL ADMINISTRATION
Total Expenditures
Excess (Deficit)
48
2011-12
Adopted
Budget
Net Change
$
%
$
456,591
3,750
8,150
468,491
$
387,410
8,000
6,000
10,280
411,690
(69,181)
4,250
(2,150)
10,280
0
(56,801)
(15.2)
113.3
(26.4)
#DIV/0!
n/a
(12.1)
$
101,273
101,273
$
109,321
109,321
8,048
0
0
0
0
8,048
$
96,632
96,632
$
82,450
82,450
0
(14,182)
0
0
0
(14,182)
n/a
(14.7)
n/a
n/a
n/a
(14.7)
$
7,490
7,490
$
6,441
6,441
(1,049)
0
0
0
0
(1,049)
(14.0)
#DIV/0!
n/a
n/a
n/a
(14.0)
$
7,000
7,000
$
2,000
2,000
0
(5,000)
0
0
0
(5,000)
n/a
(71.4)
n/a
n/a
n/a
(71.4)
3,226,903
3,112,267
(114,636)
(3.6)
233,937
333,228
7.9
n/a
n/a
n/a
n/a
7.9
Special Revenue Funds
2011-2012 Budget
ESEA Title I
Part A
211
IDEA B
Formula
224
IDEA B
PreSchool
225
Vocational
Basic Grant
244
ESEA Title II
Part A
255
Title III
English Acq.
263
Teacher
Incentive
282
Local Sources
State Sources
Federal Sources
Total Revenue
0
0
878,157
878,157
0
0
2,228,460
2,228,460
0
0
18,777
18,777
0
0
53,526
53,526
0
0
173,818
173,818
0
0
42,059
42,059
0
0
183,492
183,492
Function 11
Instruction
Payroll Costs
Capital Outlay
Total - 11
855,978
0
0
0
0
855,978
1,325,367
600,917
117,951
1,000
0
2,045,235
18,777
0
0
0
0
18,777
0
14,803
19,349
0
11,177
45,329
41,876
0
0
0
0
41,876
0
0
14,765
0
0
14,765
180,492
0
0
0
0
180,492
Function 13
Curriculum
Payroll Costs
Capital Outlay
0
0
0
0
0
0
9,350
0
16,000
0
0
0
0
0
0
0
0
0
8,197
0
59,507
36,900
26,808
8,727
0
0
13,646
13,648
0
0
0
0
0
0
0
REVENUE
EXPENDITURES
Total - 13
Function 21
Instr. Leadership
Function 23
School Admin.
Function 31
Counseling
0
25,350
0
8,197
131,942
27,294
0
Payroll Costs
Capital Outlay
0
10,000
5,179
0
0
42,155
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 21
15,179
42,155
0
0
0
0
0
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,000
0
0
0
0
Total - 23
0
0
0
0
0
0
3,000
Payroll Costs
Capital Outlay
0
0
0
0
0
97,720
2,500
11,500
4,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
115,720
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 31
0
Function 33
Health Services
Payroll Costs
0
0
Total - 33
0
0
0
0
0
0
0
Function 36
Extracurricular
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 36
0
0
0
0
0
0
0
Function 51
Facilities
Payroll Costs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 51
0
0
0
0
0
0
0
Function 52
Security
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 52
0
0
0
0
0
0
0
Function 53
Technology
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Function 61
Community Services
Payroll Costs
Capital Outlay
Total - 53
Total - 61
Total Expenditures
Excess / (Deficit)
0
0
0
0
0
0
0
0
0
0
7,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,000
0
0
0
0
0
0
878,157
2,228,460
18,777
53,526
173,818
42,059
183,492
0
0
0
0
0
0
0
49
Special Revenue Funds
2011-2012 Budget
ARRA
Ed Jobs
287
Advanced
Placement
397
Instructional
Materials
410
State
Special
429
Principal's
Fund
461
Other
Local
499
Total
Funds
Local Sources
State Sources
Federal Sources
Total Revenue
0
0
1,161,514
1,161,514
0
1,090
0
1,090
0
27,220
0
27,220
0
16,650
0
16,650
286,532
0
0
286,532
5,313
0
0
5,313
291,845
44,960
4,739,803
5,076,608
Function 11
Instruction
Payroll Costs
Capital Outlay
Total - 11
1,108,717
0
0
0
0
1,108,717
0
0
0
0
0
0
0
0
27,220
0
0
27,220
0
0
0
0
0
0
0
5,938
12,828
7,519
0
26,285
0
0
5,313
0
0
5,313
3,531,207
621,658
197,426
8,519
11,177
4,369,988
Function 13
Curriculum
Payroll Costs
Capital Outlay
52,797
0
0
0
0
0
0
0
1,090
0
0
0
0
0
0
0
0
0
0
0
0
0
519
0
0
0
0
0
0
0
112,304
59,896
40,975
34,014
0
Total - 13
REVENUE
EXPENDITURES
Function 21
Instr. Leadership
Function 23
School Admin.
Function 31
Counseling
Function 33
Health Services
Function 36
Extracurricular
Function 51
Facilities
Function 52
Security
Function 53
Technology
Function 61
Community Services
52,797
1,090
0
0
519
0
247,189
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
42,155
10,000
5,179
0
0
Total - 21
0
0
0
0
0
0
57,334
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
120
0
7,055
43,000
0
0
0
0
0
0
3,120
0
7,055
43,000
0
Total - 23
0
0
0
0
50,175
0
53,175
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
97,720
2,500
11,500
4,000
0
Total - 31
0
0
0
0
0
0
115,720
Payroll Costs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 33
0
0
0
0
0
0
0
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,600
0
197,033
7,713
0
0
0
0
0
0
1,600
0
197,033
7,713
0
Total - 36
0
0
0
0
206,346
0
206,346
Payroll Costs
0
0
0
0
0
0
0
0
0
1,607
0
0
0
1,607
Total - 51
0
0
0
0
1,607
0
1,607
0
0
0
0
0
0
9,325
7,325
0
0
0
0
9,325
7,325
Total - 52
0
0
0
16,650
0
0
16,650
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total - 53
0
0
0
0
0
0
0
Payroll Costs
Capital Outlay
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,600
0
0
0
0
0
0
0
0
0
8,600
0
Total - 61
Total Expenditures
Excess / (Deficit)
0
0
0
0
1,600
0
8,600
1,161,514
1,090
27,220
16,650
286,532
5,313
5,076,608
0
0
0
0
0
0
0
50
New North Elementary Fund (671)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
50,000
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
50,000
0
n/a
Function 81 - Facility Acq. & Constr.
Payroll Costs
Capital Outlay
0
0
0
0
200,000
0
0
0
0
4,250,000
n/a
n/a
n/a
n/a
2,025.0
Total - 81 Facility Acq. & Constr.
200,000
4,250,000
2,025.0
Total Expenditures
200,000
4,250,000
2,025.0
(150,000)
(4,250,000)
EXPENDITURES
Excess / (Deficit)
51
Heritage Middle School Fund (672)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
10,100,000
0
0
0
0
2,300,000
n/a
n/a
n/a
n/a
(77.2)
10,100,000
2,300,000
(77.2)
Total Expenditures
10,100,000
2,300,000
(77.2)
(10,100,000)
(2,300,000)
EXPENDITURES
Excess / (Deficit)
52
Maintenance Projects - 2007 Bond Fund (674)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
1,800,000
0
0
0
0
1,000,000
n/a
n/a
n/a
n/a
(44.4)
1,800,000
1,000,000
(44.4)
Total Expenditures
1,800,000
1,000,000
(44.4)
(1,800,000)
(1,000,000)
EXPENDITURES
Excess / (Deficit)
53
FHS Additions / Renovations - 2007 Bond Fund (675)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
11,150,000
0
0
0
0
5,800,000
n/a
n/a
n/a
n/a
(48.0)
11,150,000
5,800,000
(48.0)
Total Expenditures
11,150,000
5,800,000
(48.0)
(11,150,000)
(5,800,000)
EXPENDITURES
Excess / (Deficit)
54
Technology Projects - 2007 Bond Fund (676)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
386,000
0
0
0
0
1,000,000
n/a
n/a
n/a
n/a
159.1
386,000
1,000,000
159.1
Total Expenditures
386,000
1,000,000
159.1
(386,000)
(1,000,000)
EXPENDITURES
Excess / (Deficit)
55
Transportation / Maintenance Facilities Fund (677)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
890,000
0
0
0
0
650,000
n/a
n/a
n/a
n/a
(27.0)
890,000
650,000
(27.0)
Total Expenditures
890,000
650,000
(27.0)
(890,000)
(650,000)
EXPENDITURES
Excess / (Deficit)
56
Casey Administration Building Fund (678)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
1,600,000
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
1,600,000
0
n/a
Total Expenditures
1,600,000
0
n/a
(1,600,000)
0
EXPENDITURES
Excess / (Deficit)
57
New South Elementary Fund (679)
2010-11
Amended
Budget
2011-12
Adopted
Budget
% to LY
REVENUE
Property Taxes
Tuition and Fees
Interest Earnings
Other Revenues
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
Total Local Revenue
0
0
n/a
Payroll Costs
Capital Outlay
0
0
0
0
200,000
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
200,000
0
n/a
Total Expenditures
200,000
0
n/a
(200,000)
0
EXPENDITURES
Excess / (Deficit)
58
Debt Services Fund (511)
A debt service fund is a governmental fund, with budgetary control, that must be used to
account for general long-term debt principal and interest for debt issues and other long-term
debts for which a tax has been dedicated. A separate bank account must be kept for this fund.
Principal and interest payments for operating indebtedness including warrants, notes, and
short-term lease-purchase agreements, are to be made from the fund for which the debt was
incurred. This fund utilizes the modified accrual basis of accounting.
A school district is also authorized to issue bonds and levy taxes for payment of bonds subject
to voter approval of a proposition submitted to the voters under Section 45.003 (b)(1), Texas
Education Code, as amended, which provides a tax unlimited as to rate or amount for the
support school district bonded indebtedness.
Chapter 45 of the Texas Education Code, as amended, requires a district to demonstrate to
the Texas Attorney General that it has the prospective ability to pay debt service on a proposed
issue of bonds, together with debt service on other outstanding "new debt" of the district, from
a tax levied at a rate of $0.50 per $100 of assessed valuation before bonds may be issued. In
demonstrating the ability to pay debt service at a rate of $0.50, a district may take into account
state allotments which effectively reduce the district's local share of debt service. Once the
prospective ability to pay such tax has been shown and the bonds are issued, a district may
levy an unlimited tax to pay debt service.
59
Debt Services Fund (511)
2007-08
Audited
Actual
2008-09
Audited
Actual
2009-10
Audited
Actual
2010-11
Unaudited
Actual
2011-12
Adopted
Budget
Property Taxes
Interest Earnings
9,115,181
-
10,056,871
-
10,621,282
29,721
11,054,111
14,945
11,336,811
20,000
2.6
33.8
Total Local
9,115,181
10,056,871
10,651,003
11,069,056
11,356,811
2.6
IFA and EDA Allotments
1,510,561
1,218,371
1,256,225
857,037
814,279
(5.0)
Total State
1,510,561
1,218,371
1,256,225
857,037
814,279
(5.0)
10,625,742
11,275,242
11,907,228
11,926,093
12,171,090
Principal
Interest
Fees
3,912,165
5,993,595
41,148
1,800,363
9,577,418
189,710
1,678,653
9,378,209
18,111
1,511,937
10,266,257
11,254
3,454,413
8,150,493
25,000
128.5
(20.6)
122.1
TOTAL EXPENDITURES
9,946,908
11,567,491
11,074,974
11,789,449
11,629,906
(1.4)
0
0
21,952
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
n/a
n/a
160,281
21,952
0
0
n/a
(131,968)
854,207
136,644
541,184
% LY
11-12
LOCAL REVENUE
STATE REVENUE
TOTAL REVENUE
2.1
EXPENDITURES
6500 Debt Service
OTHER FINANCING SOURCES (USES)
Refunding Bonds Issued
Capital Related Debt Issued (Regular Bonds)
Transfers In
Premium or Discount on Bond Issuance
Prepaid Interest
Transfers Out
Other
0
0
630,148
0
0
0
0
TOTAL OTHER FINANCING
630,148
0
8,680,000
0
308,573
0
0
(8,828,292)
1,308,982
2,398,772
3,707,754
3,575,786
4,429,993
4,566,637
ENDING FUND BALANCE
3,707,754
3,575,786
4,429,993
4,566,637
5,107,821
60
61
62
63
Food Services Fund (701)
The emphasis of the Food Services program is to provide a nutritional meal program without
the fiscal support from the General Fund. Monthly monitoring of student participation and
expenses will allow the operation to realize a profit this school year. The fund balance
continues to be invested in improvements to the program.
Revenue
Sales of meals and a’ la carte items represent 49% of total revenue. Additional sources of
revenue include 50% from USDA federal reimbursement, and 1.0% from state matching funds.
Expenses
Food and labor (including benefits) represents 94% of expenses. Both areas are monitored on
a monthly basis. Labor is reviewed as meals per labor hour and staffing is adjusted each
summer as well as through attrition.
Additional expenses incurred by the Food Services Department include all maintenance and
repairs on equipment, replacement of equipment, small wares and miscellaneous supplies,
purchase and maintenance of technology, and administrative overhead fees.
Food Services Fund 2011-2012
The 2011-2012 budget totals $3,247,813. Breakfast and lunch meal prices for 2011-2012
reflect small increases versus last year.
The District meets or exceeds the mandated nutritional requirements set by national and state
agencies.
64
Food Services Fund (701)
2007-08
Audited
Actual
2008-09
Audited
Actual
2009-10
Audited
Actual
2010-11
Unaudited
Actual
2011-12
Adopted
Budget
School Meals
Other
1,228,306
3,387
1,305,619
3,087
1,413,465
3,422
1,433,791
4,302
1,608,133
2,500
12.2
(41.9)
Total Local
1,231,693
1,308,706
1,416,887
1,438,093
1,610,633
12.0
State Matching Funds
15,958
13,250
19,016
18,728
19,016
1.5
Total State
15,958
13,250
19,016
18,728
19,016
1.5
249,259
846,151
129,894
288,677
976,850
142,297
300,865
1,123,261
170,662
322,787
1,071,170
217,047
336,468
1,186,804
151,136
4.2
10.8
(30.4)
Total Federal
1,225,304
1,407,824
1,594,788
1,611,004
1,674,408
3.9
TOTAL REVENUE
2,472,955
2,729,780
3,030,691
3,067,825
3,304,057
7.7
Payroll Costs
Professional & Contract Services
Capital Outlay
0
2,166,272
140,659
32,383
0
0
2,385,875
229,478
31,803
1,674
0
2,834,109
178,637
30,595
0
0
2,658,850
225,730
5,850
0
0
3,040,542
170,321
36,950
0
n/a
14.4
(24.5)
531.7
n/a
TOTAL EXPENDITURES
2,339,314
2,648,830
3,043,341
2,890,430
3,247,813
12.4
133,641
80,950
(12,650)
177,395
56,244
220,404
354,045
434,995
422,346
599,741
ENDING FUND BALANCE
354,045
434,995
422,346
599,741
655,985
% LY
11-12
LOCAL REVENUE
STATE REVENUE
FEDERAL REVENUE
Federal Meal Reimbursement - Breakfast
Federal Meal Reimbursement - Lunch
Federal Commodities
EXPENDITURES
65
INFORMATIONAL SECTION
2011-2012 Student Enrollment Summary
(Based on PEIMS Days Membership)
Membership Enrollment (PEIMS Snapshot / AEIS Report)
200708
200809
200910
2011-12
201011
Projected
Change LY North Ridge Elementary
788
777
782
794
810
16
785
816
468
482
507
25
Westwind Elementary
610
664
669
708
701
(7)
539
559
561
578
606
28
Bennett Elementary
816
876
811
779
785
6
-
-
519
546
564
18
3,538
3,692
3,810
3,887
3,973
86
ELEMENTARY TOTAL
% Change
7.6%
4.4%
3.2%
2.0%
2.2%
795
799
844
883
564
(319)
693
752
757
813
567
(246)
661
661
63
Reese Alternative Center (w/JJAEP)
SECONDARY TOTAL
% Change
TOTAL ENROLLMENT
1,536
1,647
1,781
1,824
1,887
106
109
102
85
84
3,130
3,307
3,484
3,605
3,763
5.1%
5.7%
5.4%
3.5%
158
4.4%
6,668
6,999
7,294
7,492
7,736
# Increase (Decrease)
401
331
295
198
244
% Change
6.4%
5.0%
4.2%
2.7%
3.3%
66
(1)
244
District Buildings Information
Schedule of Open Date and Square Footage
Initial
Year of
Service
Building
Sq. Ft.
Number Of
Portable
Classrooms
Portable
Sq. Ft.
Total
Building/
Portable Sq. Ft.
Elementary Campuses
North Ridge
Crestview
Bennett
Westwind
Willow Bend
Oak Ridge
Total Elementary (6)
1985
1989
1990
1995
2006
2009
112,969
93,240
131,671
105,535
98,650
108,000
650,065
4
2
4
0
0
0
10
4,800
4,560
5,220
0
0
0
14,580
117,769
97,800
136,891
105,535
98,650
108,000
664,645
Secondary Campuses
Total Secondary (4)
1936
2006
2011
1982
184,563
159,910
159,858
516,454
1,020,785
0
0
0
0
0
0
0
0
0
0
184,563
159,910
159,858
516,454
1,020,785
1954
46,097
1
1,862
47,959
1,716,947
11
16,442
1,733,389
83,734
10,362
5,000
14,945
11,589
18,750
144,380
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
83,734
10,362
5,000
14,945
11,589
18,750
0
144,380
1,861,327
11
16,442
1,877,769
Alternative Campus
Reese Education Center
Total Instructional (11)
Other Buildings
Casey Professional
Transportation Facility
Central Distribution Center
Maintenance Facility
Voc Ag Animal Pens
Voc Ag Show Pavilion
Performing Arts Center
Total Other Buildings (7)
Total District (17)
1952
1983
1986
2010
2010
2010
2012
67
Kim Spicer, Principal
902 North Dowden Road
806-866-4440
2007-08
Enrollment
(PEIMS Membership)
1,536
Student / Teacher Ratio
Staff FTEs
Professional
Teachers
Campus Administration
Professional Support
Support
Educational Aides
Total
Expenditures
By Object
Payroll
Contracted Services
Other Operating Costs
Total Maint. & Operations
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Accelerated Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
(excluding Capital Outlay)
2008-09
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,31,99
6600
2009-10
1,647
2010-11
1,781
2011-12
1,824
1,885
12.6
12.8
13.4
13.5
13.9
121.5
7.0
10.1
128.4
7.0
12.7
133.4
7.0
11.6
135.0
7.0
12.5
135.8
7.0
12.7
7.3
6.7
7.0
5.0
9.0
145.9
154.8
159.0
159.5
164.5
2007-08
Audited
2008-09
Audited
2009-10
Audited
8,036,229
1,128,366
1 488 968
1,488,968
526,997
11,180,560
6,399,575
17,580,135
8,488,188
1,125,248
1 387 255
1,387,255
555,154
11,555,846
12,548,296
24,104,142
9,117,450
1,346,012
1 091 360
1,091,360
603,110
12,157,931
12,722,407
24,880,339
9,764,696
1,278,173
1 132 790
1,132,790
599,604
12,775,263
10,228,355
23,003,618
9,642,946
1,167,560
822 057
822,057
532,046
12,164,609
36,177
12,200,786
5,206,155
7,786
1,986,012
461,058
76,060
647
1,206,961
2,235,880
11,180,560
6,399,575
17,580,135
5,359,155
8,210
1,960,324
506,628
97,186
760
1,245,287
2,378,298
11,555,846
12,548,296
24,104,142
5,485,654
2,560
1,981,265
466,764
80,157
1,567
1,398,230
2,741,734
12,157,931
12,722,407
24,880,339
5,533,378
4,384
2,006,229
480,477
88,879
1,512
1,526,976
3,133,428
12,775,263
10,228,355
23,003,618
5,470,750
3,682
1,696,819
472,987
58,339
1,400
1,218,390
3,242,242
12,164,609
36,177
12,200,786
7,279
7,016
6,826
7,004
6,453
2007
2008
2009 **
2010-11
Unaudited
2010 **
2011-12
Budget
2011
TAKS Assessment Results
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
94%
83%
n/a
96%
86%
97%
85%
n/a
96%
87%
Recognized
Recognized
96%
87%
n/a
97%
88%
Recognized
97%
86%
n/a
98%
91%
Recognized
** 2009 & 2010 uses "Met Standard",
excludes TPM
68
95%
86%
n/a
97%
91%
Academically
Acceptable
Reese Center
Farley Reeves, Principal
9421 West 4th Street
806-885-4910
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
106
109
102
85
80
8.2
7.4
5.4
6.1
5.4
12.9
1.3
2.2
14.8
2.0
2.2
18.8
2.0
2.9
14.0
3.0
1.0
14.9
2.0
0.0
6.0
6.0
5.0
5.0
5.0
22.4
25.0
28.7
23.0
21.9
Staff FTEs
Professional
Teachers
Support
Educational Aides
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
1,162,629
139,300
170 580
170,580
15,224
1,487,733
37,552
1,525,285
1,271,966
98,312
126 737
126,737
14,397
1,511,412
525,849
2,037,261
1,438,068
157,432
79 237
79,237
14,661
1,689,398
135,565
1,824,963
1,359,493
134,179
31 973
31,973
23,911
1,549,556
12,693
1,562,248
1,260,086
98,620
52 309
52,309
10,345
1,421,360
0
1,421,360
136,458
0
43,392
54,765
117,496
1,454
0
1,134,168
1,487,733
37,552
1,525,285
61,672
0
43,286
37,245
115,693
542
0
1,252,973
1,511,412
525,849
2,037,261
73,646
0
85,808
38,881
672,360
810
0
817,893
1,689,398
135,565
1,824,963
53,474
0
58,830
52,737
126,003
514
0
1,257,996
1,549,556
12,693
1,562,248
30,001
0
53,301
41,976
140,265
900
0
1,154,917
1,421,360
0
1,421,360
14,035
13,866
16,563
18,230
17,767
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
School Rating
(With TPM)
n/a
n/a
n/a
n/a
n/a
excludes TPM
69
Jerry Jerabek, Principal
500 Main Street
806-866-4464
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
795
799
844
883
562
11.3
12.2
12.1
12.3
10.8
Staff FTEs
Professional
Teachers
Support
Educational Aides
70.2
4.0
5.1
65.3
5.0
5.3
69.5
3.0
7.2
71.5
3.0
5.4
51.9
3.0
4.2
9.6
8.9
7.5
7.2
8.5
88.9
84.5
87.2
87.1
67.6
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,31,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
4,503,746
293,986
425 684
425,684
47,912
5,271,328
894,628
6,165,956
4,508,834
286,780
328 313
328,313
58,367
5,182,294
3,805,137
8,987,431
4,798,089
282,600
245 169
245,169
66,572
5,392,429
959,120
6,351,549
4,820,769
335,621
205 672
205,672
59,066
5,421,127
66,905
5,488,032
3,833,946
265,384
158 836
158,836
37,350
4,295,516
0
4,295,516
3,379,380
60,803
4,235
544,726
85,436
2,051
188,278
1,006,420
5,271,328
894,628
6,165,956
3,419,092
63,101
819
375,848
95,092
1,579
191,245
1,035,518
5,182,294
3,805,137
8,987,431
3,534,686
57,372
26,340
392,948
140,514
4,065
184,624
1,051,881
5,392,429
959,120
6,351,549
3,444,144
61,113
20,303
471,985
137,100
835
164,013
1,121,635
5,421,127
66,905
5,488,032
2,474,167
58,230
25,384
393,162
88,882
900
182,978
1,071,813
4,295,516
0
4,295,516
6,631
6,486
6,389
6,139
7,643
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
98%
94%
98%
92%
76%
Recognized
99%
97%
99%
94%
78%
Academically
Acceptable
99%
96%
99%
97%
91%
Recognized
98%
97%
98%
98%
94%
Exemplary
excludes TPM
70
97%
96%
98%
99%
94%
Recognized
Brent Lowrey, Principal
1111 Upland Avenue
806-796-0076
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
693
752
757
813
567
11.1
11.7
11.4
12.2
11.6
Staff FTEs
Professional
Teachers
Support
Educational Aides
62.2
4.0
4.2
64.3
3.0
9.7
66.6
3.0
10.0
66.5
3.0
7.9
48.7
3.0
3.1
6.3
8.6
8.3
8.5
6.5
76.7
85.6
87.9
85.9
61.3
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,31,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
3,699,693
288,627
424 184
424,184
61,450
4,473,953
1,661,184
6,135,137
4,260,048
299,634
322 400
322,400
81,297
4,963,378
378,854
5,342,233
5,132,958
307,752
209 650
209,650
74,881
5,725,241
100,057
5,825,298
5,229,316
326,545
182 368
182,368
60,620
5,798,850
22,592
5,821,443
3,597,566
263,206
150 945
150,945
38,763
4,050,480
0
4,050,480
3,057,387
20,228
44
263,065
80,870
535
187,846
863,976
4,473,953
1,661,184
6,135,137
3,085,736
19,027
943
394,371
391,157
1,552
183,532
887,061
4,963,378
378,854
5,342,233
3,552,020
8,718
12,627
470,350
385,834
4,312
184,414
1,106,965
5,725,241
100,057
5,825,298
3,602,993
5,775
13,938
406,275
360,236
1,046
174,730
1,233,857
5,798,850
22,592
5,821,443
2,284,963
4,350
24,780
346,968
99,637
900
173,885
1,114,997
4,050,480
0
4,050,480
6,456
6,600
7,563
7,133
7,144
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
92%
84%
94%
83%
58%
Recognized
97%
91%
99%
93%
74%
Academically
Acceptable
96%
89%
98%
94%
76%
Academically
Acceptable
92%
90%
99%
98%
87%
Exemplary
excludes TPM
71
96%
92%
99%
95%
88%
Recognized
Greg Hernandez, Principal
6110 73rd Street
806-794-9400
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
661
14.3
Staff FTEs
Professional
Teachers
Support
Educational Aides
46.2
3.0
3.9
4.5
Total
57.6
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
2008-09
Audited
2009-10
Audited
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,31,99
6600
2010-11
Unaudited
2011-12
Budget
282,793
36,157
120 365
120,365
6,296
445,610
8,377,755
8,823,365
3,051,823
246,873
179 362
179,362
35,028
3,513,086
0
3,513,086
194,947
0
0
12,071
5,514
0
55,852
177,226
445,610
8,377,755
8,823,365
2,062,668
9,975
23,267
143,612
81,693
1,400
173,485
1,016,986
3,513,086
0
3,513,086
Per Student Cost
5,315
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
n/a
n/a
n/a
n/a
n/a
School Rating
(With TPM)
n/a
72
North Ridge Elementary
Cheryl Booher, Principal
6302 11th Place
806-793-6686
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
788
777
782
794
810
17.0
16.0
16.4
16.4
17.6
Staff FTEs
Professional
Teachers
Support
Educational Aides
46.4
2.0
5.1
48.6
2.0
5.0
47.6
2.0
5.3
48.5
2.0
4.7
46.0
2.0
5.0
10.0
10.0
9.0
9.0
9.3
63.5
65.6
63.9
64.2
62.3
Total
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,32,99
6600
2007-08
Audited
2008-09
Audited
2009-10
Audited
3,007,826
191,652
311 026
311,026
34,490
3,544,995
636,506
4,181,501
3,113,889
165,854
271 879
271,879
34,850
3,586,472
1,101,871
4,688,343
3,166,732
202,269
162 935
162,935
25,367
3,557,303
7,688
3,564,991
3,195,483
178,003
145 709
145,709
32,740
3,551,936
16,167
3,568,102
3,095,072
140,929
127 620
127,620
13,656
3,377,277
5,000
3,382,277
2,305,424
33,070
0
147,096
321,308
22,039
0
716,058
3,544,995
636,506
4,181,501
2,342,423
33,642
0
188,079
338,713
2,051
0
681,565
3,586,472
1,101,871
4,688,343
2,274,965
24,302
0
151,877
319,870
1,674
0
784,615
3,557,303
7,688
3,564,991
2,283,661
26,740
0
143,975
331,297
4,335
0
761,928
3,551,936
16,167
3,568,102
2,174,997
26,560
0
151,160
257,911
1,800
0
764,849
3,377,277
5,000
3,382,277
4,499
4,616
4,549
4,473
4,169
2007
2008
2009 **
2010-11
Unaudited
2010 **
2011-12
Budget
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
97%
94%
96%
n/a
87%
97%
98%
97%
n/a
90%
Recognized
Recognized
99%
98%
98%
n/a
96%
Exemplary
98%
98%
100%
n/a
96%
Exemplary
excludes TPM
73
98%
97%
100%
n/a
94%
Exemplary
Stacy Davis, Principal
6020 81st street
806-794-3661
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
785
816
468
482
507
16.4
16.4
14.4
14.8
16.4
Staff FTEs
Professional
Teachers
Support
Educational Aides
48.0
2.0
5.4
49.9
2.0
5.0
32.4
2.0
4.5
32.6
2.0
4.4
30.9
2.0
4.0
9.9
10.0
9.0
8.9
7.0
65.3
66.9
47.9
47.9
43.9
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
2,960,266
156,143
283 946
283,946
25,538
3,425,893
237,811
3,663,704
3,206,169
149,091
230 370
230,370
24,183
3,609,813
897,963
4,507,776
2,309,943
156,229
101 363
101,363
32,856
2,600,391
8,609
2,608,999
2,385,984
151,897
99 400
99,400
28,515
2,665,795
11,084
2,676,879
2,318,471
113,654
113 293
113,293
5,989
2,551,407
0
2,551,407
2,324,631
27,204
0
251,851
169,569
4,177
0
648,462
3,425,893
237,811
3,663,704
2,381,761
83,963
0
289,830
159,193
895
0
694,171
3,609,813
897,963
4,507,776
1,623,467
21,629
0
147,027
112,264
2,330
0
693,674
2,600,391
8,609
2,608,999
1,677,334
23,874
0
166,406
94,108
1,463
0
702,609
2,665,795
11,084
2,676,879
1,561,716
23,272
0
94,090
93,032
900
0
778,397
2,551,407
0
2,551,407
4,364
4,424
5,556
5,531
5,032
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
99%
98%
99%
n/a
95%
98%
98%
99%
n/a
98%
Recognized
Exemplary
98%
99%
99%
n/a
98%
Exemplary
100%
98%
94%
n/a
97%
Exemplary
excludes TPM
74
98%
99%
97%
n/a
100%
Exemplary
Westwind Elementary
Beth Epps, Principal
6401 43rd Street
806-799-3731
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
610
664
669
708
701
15.3
15.6
15.8
15.9
16.5
Staff FTEs
Professional
Teachers
Support
Educational Aides
40.0
2.0
4.0
42.5
2.0
5.0
42.4
2.0
5.7
44.5
2.0
5.6
42.5
2.0
4.8
9.0
10.0
8.8
10.0
10.0
55.0
59.5
58.9
62.1
59.3
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,32,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
2,750,954
247,735
275 502
275,502
29,195
3,303,386
317,541
3,620,927
2,931,305
161,501
349 363
349,363
27,888
3,470,057
665,420
4,135,476
3,013,155
162,587
199 663
199,663
27,527
3,402,932
0
3,402,932
3,176,707
174,505
207 526
207,526
28,460
3,587,198
17,816
3,605,014
3,050,853
128,405
106 045
106,045
7,404
3,292,707
0
3,292,707
1,927,873
26,940
0
178,493
357,201
2,710
0
810,170
3,303,386
317,541
3,620,927
2,050,660
24,910
0
197,930
453,665
182
0
742,709
3,470,057
665,420
4,135,476
2,036,766
25,607
0
184,460
431,809
3,469
0
720,821
3,402,932
0
3,402,932
2,157,342
28,184
0
223,424
380,162
2,820
0
795,265
3,587,198
17,816
3,605,014
2,067,094
26,560
0
170,340
220,336
900
0
807,477
3,292,707
0
3,292,707
5,415
5,226
5,087
5,067
4,697
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
94%
89%
98%
n/a
97%
96%
91%
95%
n/a
89%
Recognized
Recognized
98%
96%
92%
n/a
91%
Exemplary
94%
93%
97%
n/a
89%
Exemplary
excludes TPM
75
95%
95%
97%
n/a
89%
Recognized
Kathy Dawson, Principal
8816 13th Street
806-796-0090
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
539
559
561
578
606
14.8
14.3
13.7
13.4
14.8
Staff FTEs
Professional
Teachers
Support
Educational Aides
36.4
2.0
6.5
39.0
2.0
5.5
41.0
2.0
5.7
43.0
2.0
4.7
41.0
2.0
4.5
11.0
11.0
12.0
11.0
9.8
55.9
57.5
60.7
60.7
57.3
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,32,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
2,304,456
260,114
288 163
288,163
25,834
2,878,567
153,743
3,032,310
2,415,629
222,485
277 555
277,555
38,547
2,954,216
6,922
2,961,138
2,744,918
242,870
154 564
154,564
39,044
3,181,395
0
3,181,395
2,780,775
211,862
157 383
157,383
34,745
3,184,766
15,048
3,199,813
2,845,642
140,125
85 156
85,156
16,114
3,087,037
0
3,087,037
1,599,043
16,730
0
151,213
358,710
4,385
0
748,486
2,878,567
153,743
3,032,310
1,583,819
16,727
0
212,166
399,014
32,319
0
710,170
2,954,216
6,922
2,961,138
1,695,579
16,628
0
210,746
391,655
25,301
0
841,485
3,181,395
0
3,181,395
1,746,037
17,039
0
217,094
404,694
36,300
0
763,602
3,184,766
15,048
3,199,813
1,748,075
20,814
0
198,016
328,623
41,150
0
750,359
3,087,037
0
3,087,037
5,341
5,285
5,671
5,510
5,094
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
88%
86%
80%
n/a
63%
Academically
Acceptable
92%
86%
89%
n/a
68%
Academically
Acceptable
93%
91%
94%
n/a
89%
Exemplary
96%
91%
94%
n/a
90%
Exemplary
excludes TPM
76
93%
89%
85%
n/a
90%
Recognized
Bennett Elementary
Michelle Elliott, Principal
101 Donald Preston Drive
806-866-4443
2007-08
2008-09
2009-10
2010-11
2011-12
Enrollment
(PEIMS Membership)
816
876
811
779
785
15.5
15.4
15.2
14.4
15.2
Staff FTEs
Professional
Teachers
Support
Educational Aides
52.6
2.0
7.6
57.0
3.0
7.8
53.2
3.0
8.8
54.0
3.0
8.6
51.5
3.0
7.4
18.9
19.0
22.0
23.0
23.0
81.1
86.8
87.0
88.6
84.9
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
Per Student Cost
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,32,99
6600
2008-09
Audited
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
3,567,766
266,887
325 886
325,886
37,415
4,197,954
2,219,778
6,417,731
3,973,547
202,409
347 244
347,244
32,788
4,555,988
99,182
4,655,170
3,972,157
229,809
213 312
213,312
26,920
4,442,197
7,065
4,449,262
4,020,267
201,109
175 170
175,170
37,054
4,433,600
48,308
4,481,908
3,912,403
175,205
111 356
111,356
21,235
4,220,199
0
4,220,199
2,166,632
35,348
0
810,027
303,631
1,056
0
881,260
4,197,954
2,219,778
6,417,731
2,330,695
33,100
0
893,900
373,806
1,573
0
922,914
4,555,988
99,182
4,655,170
2,138,787
47,942
0
964,661
371,828
2,793
0
916,187
4,442,197
7,065
4,449,262
2,163,376
50,645
0
1,031,923
310,517
2,155
0
874,984
4,433,600
48,308
4,481,908
2,075,877
51,103
0
942,630
223,197
900
0
926,492
4,220,199
0
4,220,199
5,145
5,201
5,477
5,691
5,376
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
School Rating
(With TPM)
98%
96%
92%
n/a
93%
98%
95%
99%
n/a
94%
Recognized
Exemplary
99%
96%
96%
n/a
96%
Exemplary
97%
95%
93%
n/a
98%
Exemplary
excludes TPM
77
96%
97%
91%
n/a
98%
Exemplary
Doug Smith, Principal
6514 68th Street
806-794-5200
2007-08
Enrollment
(PEIMS Membership)
2008-09
2009-10
2010-11
2011-12
0
0
519
546
564
n/a
n/a
14.6
15.1
15.3
Staff FTEs
Professional
Teachers
Support
Educational Aides
0.0
0.0
0.0
0.0
0.0
0.0
35.5
2.0
5.2
36.2
2.0
4.4
36.9
2.0
4.1
0.0
0.0
10.9
11.0
8.0
0.0
0.0
53.6
53.6
51.0
Total
2007-08
Audited
Expenditures
By Object
Payroll
Contracted Services
Capital Outlay
Total Campus
By Program
Regular Education
Gifted & Talented
Career & Technology
Special Education
Bilingual / ESL
Athletics
Other Education
Capital Outlay
Total Campus
2008-09
Audited
6100
6200
6300
6400
6600
11
21
22
23
24,30
25
91
26,28,29,99
6600
2009-10
Audited
2010-11
Unaudited
2011-12
Budget
0
7,840,172
7,840,172
159,635
23,633
137 014
137,014
1,678
321,960
6,724,389
7,046,349
2,597,332
175,857
99 378
99,378
16,412
2,888,980
23,201
2,912,181
2,601,346
153,077
96 227
96,227
27,053
2,877,703
1,440
2,879,143
2,633,308
122,990
93 106
93,106
5,730
2,855,134
0
2,855,134
0
0
0
7,840,172
7,840,172
140,455
7,465
0
22,120
18,619
0
0
133,302
321,960
6,724,389
7,046,349
1,706,720
21,962
0
283,159
134,528
1,320
0
741,289
2,888,980
23,201
2,912,181
1,791,768
24,836
0
216,075
144,789
927
0
699,308
2,877,703
1,440
2,879,143
1,779,592
23,270
0
252,765
132,569
900
0
666,038
2,855,134
0
2,855,134
5,566
5,271
5,062
Per Student Cost
n/a
n/a
2007
2008
2009 **
2010 **
2011
Reading
Math
Writing
Social Studies
Science
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
School Rating
(With TPM)
n/a
n/a
n/a
99%
99%
100%
n/a
100%
Exemplary
excludes TPM
78
99%
98%
99%
n/a
96%
Exemplary
Tax Collection Estimate
Year 2011-2012
2011 Property Valuations & Tax Rates
Lubbock Central Appraisal District 2011 Certified Values
Hockley County Appraisal District 2011 Certified Values
Combined
Lubbock
Hockley
Total Net Taxable Value for Budget Purposes
Taxable Value of Protested Property
Less Taxable Value of Over 65 or Disabled Homesteads
$
2,522,699,696
0
(175,328,163)
$
2,519,283,884
0
(175,222,143)
$
3,415,812
0
(106,020)
2011 Total Taxable Value
$
2,347,371,533
$
2,344,061,741
$
3,309,792
Taxable Value Per $100
$
23,473,715
$
23,440,617
$
33,098
Estimated Levy on Over 65 Homesteads or Disabled
$
1,955,306
$
1,954,518
$
788
$
$
11,604,906
25,000
(224,162)
(590,117)
10,815,627
$
10,797,909
10,581,951
$
$
10,782,684
10,567,030
$
$
15,225
14,921
$
574,628
$
232
$
574,860
90,000
90,000
20,000
(541,184)
10,815,627
$
24,413,838
23,925,561
$
$
24,379,414
23,891,826
$
$
34,423
33,735
Estimated Levy on Over 65 Homesteads or Disabled @ 98%
Delinquent Taxes
Total Funds for M&O (for State Funding Template)
$
1,340,799
$
541
$
1,341,340
230,000
25,496,901
Penalties and Interest
Total M&O Funds from Taxes
$
200,000
25,696,901
Total Current Year Collections @ 98%
Total Tax @100%
$
$
36,423,712
37,167,053
$
$
36,374,284
37,116,616
$
$
49,428
50,437
Tax Rate Required for 2011-2012 Debt Service (I&S) Obligations
$
M&O Rate
Total Tax Rate
$
0.46000
1.04005
1.50005
Debt Service (I&S) Component
Total 2011-2012 Debt Service (I&S) Requirement
2011-12 Fees
Less: Instructional Facilities Allotment (IFA) Funding
Less: Existing Debt Allotment (EDA) Funding
Total Required for 2011-2012 Debt Service (I&S) Obligations
2011-2012 I&S Tax Collection @ 100% Collection
2011-2012 I&S Tax Collection @ 98% Collection
Estimated Levy on Over 65 Homesteads or Disabled @ 98%
Delinquent Taxes
Penalties and Interest
Investment Income
Use of Debt Service Fund Reserves (To hold at $0.46 rate)
Total Funds for Debt Service
Maintenance and Operations (M&O) Component
2011-2012 M&O Tax Collection @ 100% Collection
2011-2012 M&O Tax Collection @ 98% Collection
Total Tax Rate
79
80
81
82
HOCKLEY County
As of Certification
2011 CERTIFIED TOTALS
SFR - FRENSHIP ISD
Property Count: 142
ARB Approved Totals
Land
Homesite:
Non Homesite:
Timber Market:
Improvement
362,850
397,111
Non Homesite:
Non Real
Personal Property:
Mineral Property:
Autos:
Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
Exemption
Tax Rate
Count
Value
6
57
0
127,950
1,591,140
0
Non Exempt
Exempt
1,858,442
707,411
0
1,151,031
0
0
0
0
Count
Local
State
Total
2
1
1
11
7
2
0
0
0
0
0
0
10,000
10,000
12,000
1,120
92,599
20,000
10,000
10,000
12,000
1,120
92,599
20,000
DV1
DV3
DV4
EX366
HS
OV65
Total
Total Land
(+)
2,249,982
Total Improvements
(+)
759,961
Total Non Real
(+)
1,719,090
4,729,033
Value
Homesite:
Freeze
11:37:29AM
Value
58,390
333,150
1,858,442
0
Ag Market:
OV65
7/13/2011
Assessed
Taxable
Actual Tax
Ceiling
Count
156,020
156,020
1.500050
106,020
106,020
788.39
788.39
828.19
828.19
2
2
Market Value
=
Productivity Loss
(-)
Appraised Value
=
Homestead Cap
Assessed Value
(-)
=
16,471
3,561,531
Total Exemptions
(-)
145,719
Net Taxable
=
3,415,812
Freeze Taxable
(-)
106,020
=
3,309,792
Freeze Adjusted Taxable
1,151,031
3,578,002
APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE * (TAX RATE / 100)) + ACTUAL TAX
50,436.92 = 3,309,792 * (1.500050 / 100) + 788.39
Tax Increment Finance Value:
0
0.00
Tax Increment Finance Levy:
SFR/39016
Page 1 of 7
83
True Automation, Inc.
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
Grand Totals
Land
Homesite:
7/13/2011
Value
58,390
333,150
1,858,442
0
Non Homesite:
Ag Market:
Timber Market:
Improvement
362,850
397,111
Non Homesite:
Non Real
Personal Property:
Mineral Property:
Autos:
Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
Exemption
Total
Tax Rate
Count
Value
6
57
0
127,950
1,591,140
0
Non Exempt
Exempt
1,858,442
707,411
0
1,151,031
0
0
0
0
Count
Local
State
Total
2
1
1
11
7
2
0
0
0
0
0
0
10,000
10,000
12,000
1,120
92,599
20,000
10,000
10,000
12,000
1,120
92,599
20,000
DV1
DV3
DV4
EX366
HS
OV65
Freeze
Total Land
(+)
2,249,982
Total Improvements
(+)
759,961
Total Non Real
(+)
1,719,090
4,729,033
Value
Homesite:
OV65
11:37:29AM
Assessed
Taxable
Actual Tax
Ceiling
Count
156,020
156,020
1.500050
106,020
106,020
788.39
788.39
828.19
828.19
2
2
Market Value
=
Productivity Loss
(-)
Appraised Value
=
Homestead Cap
Assessed Value
(-)
=
16,471
3,561,531
Total Exemptions
(-)
145,719
Net Taxable
=
3,415,812
Freeze Taxable
(-)
106,020
=
3,309,792
Freeze Adjusted Taxable
1,151,031
3,578,002
APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE * (TAX RATE / 100)) + ACTUAL TAX
50,436.92 = 3,309,792 * (1.500050 / 100) + 788.39
Tax Increment Finance Value:
0
0.00
Tax Increment Finance Levy:
SFR/39016
Page 2 of 7
84
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
ARB Approved Totals
7/13/2011
11:37:30AM
State Category Breakdown
State Code
Description
A
C
D1
D2
E
F1
G1
J2
J5
J6
L1
M1
X
SINGLE FAMILY RESIDENCE
VACANT LOT
QUALIFIED AG LAND
NON-QUALIFIED LAND
FARM OR RANCH IMPROVEMENT
COMMERCIAL REAL PROPERTY
OIL AND GAS
GAS DISTRIBUTION SYSTEM
RAILROAD
PIPELAND COMPANY
COMMERCIAL PERSONAL PROPERTY
TANGIBLE OTHER PERSONAL, MOBILE H
TOTALLY EXEMPT PROPERTY
Count
Acres
5
18
38
20
15
4
46
1
1
2
2
3
11
3,365.6611
Totals
SFR/39016
3,096.2094
269.4517
Page 3 of 7
85
New Value Market
Market Value
$0
$0
$0
$0
$25,000
$0
$0
$0
$0
$0
$0
$0
$0
$103,760
$126,081
$1,858,442
$183,589
$603,501
$107,370
$1,590,020
$1,960
$10,340
$102,630
$13,020
$27,200
$1,120
$25,000
$4,729,033
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
Grand Totals
7/13/2011
11:37:30AM
State Category Breakdown
State Code
Description
A
C
D1
D2
E
F1
G1
J2
J5
J6
L1
M1
X
VACANT LOT
QUALIFIED AG LAND
NON-QUALIFIED LAND
OIL AND GAS
RAILROAD
PIPELAND COMPANY
TANGIBLE OTHER PERSONAL, MOBILE H
TOTALLY EXEMPT PROPERTY
Count
Acres
5
18
38
20
15
4
46
1
1
2
2
3
11
3,365.6611
Totals
SFR/39016
3,096.2094
269.4517
Page 4 of 7
86
New Value Market
Market Value
$0
$0
$0
$0
$25,000
$0
$0
$0
$0
$0
$0
$0
$0
$103,760
$126,081
$1,858,442
$183,589
$603,501
$107,370
$1,590,020
$1,960
$10,340
$102,630
$13,020
$27,200
$1,120
$25,000
$4,729,033
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
ARB Approved Totals
7/13/2011
11:37:30AM
CAD State Category Breakdown
State Code
Description
A1
A2
A9
C3
D1
D2
E1
E2
E3
E9
F1
G1
J2
J5
J6
L1
M3
M6
X
SINGLE FAMILY RESIDENCE - MOBILE HO
VACANT LOT COMMERCIAL
REAL ACREAGE RANGELAND
REAL ACREAGE NON-QUALIFIED AG LAN
FARM OR RANCH IMPROVEMENTS
OIL AND GAS
RAILROAD
PIPELINE COMPANY
TANGIBLE PERSONAL - MOBILE HOME O
TANGIBLE PERSONAL - TOWER, ANTENN
EXEMPT PROPERTY
Count
Acres
1
2
2
18
38
20
10
2
1
6
3
46
1
1
2
2
3
1
11
3,096.2094
269.4517
3,365.6611
Totals
SFR/39016
Page 5 of 7
87
New Value Market
Market Value
$0
$0
$0
$0
$0
$0
$0
$0
$25,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$72,850
$29,980
$930
$126,081
$1,858,442
$183,589
$540,350
$21,890
$25,000
$16,261
$12,370
$1,590,020
$1,960
$10,340
$102,630
$13,020
$27,200
$95,000
$1,120
$25,000
$4,729,033
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
Grand Totals
7/13/2011
11:37:30AM
CAD State Category Breakdown
State Code
Description
A1
A2
A9
C3
D1
D2
E1
E2
E3
E9
F1
G1
J2
J5
J6
L1
M3
M6
X
SINGLE FAMILY RESIDENCE - MOBILE HO
VACANT LOT COMMERCIAL
REAL ACREAGE RANGELAND
REAL ACREAGE NON-QUALIFIED AG LAN
FARM OR RANCH IMPROVEMENTS
OIL AND GAS
RAILROAD
PIPELINE COMPANY
TANGIBLE PERSONAL - MOBILE HOME O
TANGIBLE PERSONAL - TOWER, ANTENN
EXEMPT PROPERTY
Count
Acres
1
2
2
18
38
20
10
2
1
6
3
46
1
1
2
2
3
1
11
3,096.2094
269.4517
3,365.6611
Totals
SFR/39016
Page 6 of 7
88
New Value Market
Market Value
$0
$0
$0
$0
$0
$0
$0
$0
$25,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$72,850
$29,980
$930
$126,081
$1,858,442
$183,589
$540,350
$21,890
$25,000
$16,261
$12,370
$1,590,020
$1,960
$10,340
$102,630
$13,020
$27,200
$95,000
$1,120
$25,000
$4,729,033
HOCKLEY County
As of Certification
SFR - FRENSHIP ISD
Property Count: 142
7/13/2011
Effective Rate Assumption
11:37:30AM
New Value
TOTAL NEW VALUE MARKET:
TOTAL NEW VALUE TAXABLE:
$25,000
$25,000
New Exemptions
Exemption
Description
EX366
HOUSE BILL 366
Count
2
2010 Market Value
ABSOLUTE EXEMPTIONS VALUE LOSS
Exemption
Description
DV4
Disabled Veterans 70% - 100%
PARTIAL EXEMPTIONS VALUE LOSS
$2,100
$2,100
Count
Exemption Amount
1
1
$12,000
$12,000
$14,100
TOTAL EXEMPTIONS VALUE LOSS
New Ag / Timber Exemptions
New Annexations
New Deannexations
Average Homestead Value
Category A and E
Count of HS Residences
Average Market
7
$42,104
Average HS Exemption
Average Taxable
$15,581
$26,523
Category A Only
Count of HS Residences
Average Market
Average HS Exemption
Average Taxable
1
$19,130
$15,000
$4,130
Lower Value Used
Count of Protested Properties
SFR/39016
Total Market Value
Page 7 of 7
89
Total Value Used
NOTICE OF PUBLIC MEETING TO DISCUSS
BUDGET AND PROPOSED TAX RATE
The Frenship Independent School District will hold a public meeting at 6:00 p.m.,
August 29, 2011, in the Frenship ISD Central Administration Board Room, 501 7th
Street, Wolfforth, TX 79382. The purpose of this meeting is to discuss the school
district's budget that will determine the tax rate that will be adopted.
Public
participation in the discussion is invited.
The tax rate that is ultimately adopted at this meeting or at a separate meeting at a later date
may not exceed the proposed rate shown below unless the district publishes a revised notice
containing the same information and comparisons set out below and holds another public
meeting to discuss the revised notice.
Maintenance Tax
$ 1.04005/$100 (Proposed rate for maintenance and operations)
School Debt Service Tax
Approved by Local Voters $ 0.46000/$100 (Proposed rate to pay bonded indebtedness)
Comparison of Proposed Budget with Last Year’s Budget
The applicable percentage increase or decrease (or difference) in the amount budgeted in the preceding
fiscal year and the amount budgeted for the fiscal year that begins during the current tax year is indicated
for each of the following expenditure categories:
Maintenance and Operations
Debt Service
Total Expenditures
(3.77%) decrease
(1.47%) decrease
(3.36%) decrease
Total Appraised Value and Total Taxable Value
(as calculated under Section 26.04, Tax Code)
Total appraised value* of all property
Total appraised value* of new property**
Total taxable value***of all property
Total taxable value***of new property**
Preceding Tax Year
$ 2,539,144,747
$ 138,514,078
$ 2,383,627,671
$
79,856,749
*
Current Tax Year
$ 2,710,838,153
$ 143,340,998
$ 2,519,283,884
$
85,450,963
“Appraised value” is the amount shown on the appraisal roll and defined by Section 1.04(8), Tax
Code.
** “New property” is defined by Section 26.012(17), Tax Code.
*** “Taxable value” is defined by Section l.04(10), Tax Code.
90
Bonded Indebtedness
Total amount of outstanding and unpaid bonded indebtedness*
*
$ 166,518,800
Outstanding principal.
Comparison of Proposed Rates with Last Year's Rates
Maintenance
& Operations
Interest &
Sinking
Fund*
Total
Last Year's Rate
$1.04005
$ 0.46000*
Rate to Maintain Same
Level of Maintenance
& Operations Revenue
& Pay Debt Service
$1.06646
Proposed Rate
$1.04005
Local
Revenue
Per Student
State
Revenue
Per Student
$1.50005
$5,008
$3,575
$ 0.45969*
$1.52614
$4,990
$3,522
$ 0.46000*
$1.50005
$4,982
$3,190
*The Interest & Sinking Fund tax revenue is used to pay for bonded indebtedness on construction, equipment, or
both. The bonds, and the tax rate necessary to pay those bonds, were approved by the voters of this district.
Comparison of Proposed Levy with Last Year's Levy on Average Residence
Last Year
This Year
Average Market Value of Residences
$ 126,245
$ 129,462
Average Taxable Value of Residences
$ 115,762
$ 118,576
Last Year's Rate Versus Proposed Rate per $100 Value
$ 1.50005
$ 1.50005
Taxes Due on Average Residence
$ 1,736.49
$ 1,778.70
Increase (Decrease) in Taxes
$
42.21
Under state law, the dollar amount of school taxes imposed on the residence homestead of a
person 65 years of age or older or of the surviving spouse of such a person, if the surviving
spouse was 55 years of age or older when the person died, may not be increased above the
amount paid in the first year after the person turned 65, regardless of changes in tax rate or
property value.
Notice of Rollback Rate: The highest tax rate the district can adopt before requiring voter
approval at an election is $1.50197. This election will be automatically held if the district adopts a
rate in excess of the rollback rate of $1.50197.
91
Fund Balances
The following estimated balances will remain at the end of the current fiscal year and are not
encumbered with or by a corresponding debt obligation, less estimated funds necessary for operating the
district before receipt of the first state aid payment:
$10,200,000
Maintenance and Operations Fund
Balance(s)
$ 3,700,000
Interest & Sinking Fund Balance(s)
92
93
Impact of Budget on Taxpayers
2011-2012 Budget
2004‐05
2005‐06
2006‐07
2007‐08
2008‐09
2009‐10
2010‐11
Budget
2011‐12
Assessed/Market Value of a Home
$ 97,576
$ 102,142
$ 108,470
$ 114,465
$ 120,347
$ 123,200
$ 126,245
$ 129,462
Average Taxable Value
86,976
91,453
98,144
104,150
109,521
112,485
115,762
118,576
Total Property Tax Rate
$ 1.6806
$ 1.7106
$ 1.5648
$ 1.5001
$ 1.5001
$ 1.4988
$ 1.5001
$ 1.5001
Property Tax Due
$ 1,462
$ 1,564
$ 1,536
$ 1,562
$ 1,643
$ 1,686
$ 1,736
$ 1,779
Increase in Taxes
$ 172
$ 103
$ (29)
$ 27
$ 107
$ 124
$ 50.59
$ 42.21
Property Tax Percent Increase from Prior Year
11.8%
6.6%
‐1.9%
1.7%
4.9%
2.6%
2.9%
2.4%
Increase in Average Taxable Value
$ 2,814
Tax Increase (Decrease) due to Values
Tax Increase (Decrease) due to Rate
$ 42
$ ‐
This schedule shows the trends in property values and tax rates. Each year the Lubbock County Appraisal District appraises property based on market conditions such as sales in the surrounding areas. The above schedule shows how market conditions have affected the assessed value through 2011‐12 based on the overall appraisal value trends in the District. As shown above, the average value of a residence in the District continues to rise annually. appraisal value trends in the District. As shown above, the average value of a residence in the District continues to rise annually.
Property Tax Due
$2,500
$2,100
$1,700
$1,564
$1,300
$1,462
$1,536
$1,562
2006-07
2007-08
$1,643
$1,686
$1,736
$1,779
2009-10
2010-11
2011-12
$900
$500
$100
2004-05
2005-06
94
2008-09