FINAL Official 2011-2012 Budget Book...The annually adopted budget includes the General, Debt Service and Food Service funds. The total budgeted revenues for 2011-2012 are $121,244,257

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2011-2012 BUDGET

BOARD OF TRUSTEES

Anthony Hill, President David Apple, Vice President

Susie Kemp, Secretary Amy Dungan, Member Thom Hulme, Member

Bennett Ratliff, Member Cindy Warner, Member

ADMINISTRATORS Jeff N. Turner, Ed. D., Superintendent

Marilyn Denison, Ed. D., Assistant Superintendent for Curriculum and Instruction Sid Grant, CTSBO, Assistant Superintendent for Business & Support Services

Brad Hunt, Assistant Superintendent of Administration Kelly Penny, RTSBA, Chief Financial Officer

Budget Document Prepared By:

Kelly Penny, RTSBA, Chief Financial Officer

Sid Grant, CTSBO, Assistant Superintendent for Business & Support Services Vicky Cason, & Johnna Durham, Business Office Support Staff

Coppell Independent School District’s Mission Statement

The mission of the Coppell Independent School District, as a committed and proven leader in educational excellence, is to ensure our learners achieve personal success, develop strong moral character, and become dynamic leaders and global citizens with a zeal for service by engaging each individual through innovative learning experiences led by visionary staff and progressive community.

200 S. Denton Tap Road

Coppell, Texas 75019 www.coppellisd.com

214-496-6000

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Executive Summary Coppell Independent School District

2011-2012 Budget Information The following document represents the 2011-2012 financial plan for Coppell Independent School District. This document provides information concerning financial decisions that support the educational goals of the District, maintains facilities and achieves a competitive compensation plan to employees. It is the desire of the District to fully communicate how resources are allocated and used. Additionally, this document is prepared in a manner to help our constituents understand how resources are used to achieve the District’s mission. The Board of Trustees and staff have worked diligently to make the best use of the dollars available from our taxpayers and other local, state and federal sources. Campus principals and staff are actively involved in making focused requests that target improved student performance. Federal, state and local guidelines direct the budget development process. The Texas Education Agency (TEA) requires the General, Food Service and Debt Service funds to be budgeted, and adopted annually, by the District’s Board of Trustees. Budgets have been prepared in accordance with State regulations and covers the fiscal period beginning September 1, 2011 through August 31, 2012. Additional Federal, State and Local funds are presented for informational purposes. 2011 82nd Legislative Sessions For the first time is Texas history funding to public education saw a reduction through an adjustment factor to the State’s Regular Program Allotment, through Senate Bill 1. The Regular Program Adjustment Factor (RPAF) is set at 0.9239 in 2011-12 and .98 in 2012-13. To Coppell ISD Senate Bill 1 will equate to a loss of state funding/increased recapture of approximately $4.5M in 2011-12 and $6M in 2012-2013. The 2011 Legislative session not only saw a reduction in general fund state aid but many state grant programs were eliminated. The largest state grant eliminated that impacted Coppell ISD is the Technology Allotment that equated to $281,000. On September 11, 2010 the District held a Tax Rate Ratification Election (TRE)/Rollback Election, asking Coppell ISD taxpayers for a $0.13 tax rate increase to the maintenance and operations tax rate. The additional revenue gained from the TRE (approximately $5M) will provide limited financial relief until the 2013 legislative session. However, school districts do not anticipate substantial financial relief from the state during the next legislative session in 2013. Therefore, the district continues to seek alternative funding sources and efficiencies in cost. For the 2011-2012 budget year only the legislation authorizes an increase to the equalized wealth level and guaranteed yield on taxes collected for pennies above compressed plus $0.06 to $339,500 and $33.95, respectively. This only applies to districts taxing at the

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maximum rate in 2010. Since this is applicable to Coppell ISD, the one year gain of moving the guaranteed yield from $319,500 to $339,500 on pennies above $1.06 will equate to approximately an extra $250,000. To gain additional efficiencies and revenue the District implemented a special enrollment program allowing students that reside in the City of Coppell but outside the District’s boundaries to attend CISD. The District anticipates approximately 72 additional students which will generate approximately $400,000. Other legislation that will impact public education includes: Senate Bill 6, which creates an Instructional Materials Allotment which entitles a school district to an annual allotment from the state instructional materials fund. Senate Bill 8, which relates to personnel as follows: Moves the 45 day notice of non-renewal to the 10th day before the last day of Instruction; Changes the method for reductions in force for teachers employed under continuing contracts from reverse order of seniority to primarily based on teacher appraisals; Allows the board of trustees to modify a superintendent’s contract on the basis of financial exigency that requires a reduction in personnel; Provides for furloughs of up to six non-instructional days and the commissioner must certify that funding is below 2010-11 levels; Provides for expiration of financial exigency declarations at the end of a fiscal year unless the board adopts a resolution extending the declaration another year; and It does not make changes to the provisions or requirements for a 22:1 class size ratio in kindergarten and grades 1-4. Currently the commissioner may grant a waiver based on unanticipated enrollment growth, teacher shortage, shortage of facilities, or shortages of both teachers and facilities. Adoption of Budget and Tax Rate Texas Education Code 44.002-44.006 governs the legal basis for school district budget development. The budget must be prepared by August 21st and adopted by the Board of Trustees no later than August 31st. A public hearing to discuss the budget and the proposed tax rate are required before the budget is adopted by the Board. The approved budget begins September 1st. Due to the District’s Chapter 41 status, a tax rate cannot be adopted by the Board of Trustees until the Commissioner of Education certifies that the wealth is equalized, Education code 41.004(c). The District must adopt a tax rate on or before September 30th or 60 days after receiving the certified appraisal roll, whichever date is later. Budget Overview and Highlights Coppell ISD’s budget has been prepared using a total tax rate of $1.4242 per $100 assessed value. The rate for Operating Fund is $1.17 and the Debt Service tax rate is $.2542. Under House Bill 3646, passed in 2007, the maximum Maintenance and

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Operations tax rate allowable without voter’s authorization is 66.67% of a district’s 2005-2006 tax rate ($1.50 x .6667) plus 4 pennies. A Maintenance and Operation tax rate beyond $1.04 requires voter approval and can add an additional $0.13 to the Maintenance and Operations tax rate, up to $1.17.As previously mentioned, Coppell ISD passed its TRE in September 2010 gaining the additional $0.13. The setting of the Debt Service tax rate is fundamentally driven by the District’s assessed values, collection rate, and the annual debt payments. The District did see a decline in assessed values for the third consecutive year. However, the District will maintain the same Debt Service rate in 2011-2012 at $.2542 The chart below reflects CISD’s tax rate history. Specific details regarding the tax rate history are included in the Appendices.

The annually adopted budget includes the General, Debt Service and Food Service funds. The total budgeted revenues for 2011-2012 are $121,244,257 and total expenditures for these funds are $121,839,896. The charts on the following page reflect Coppell’s Original Budget data from 2008 through 2012.

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General Fund Revenues General Fund Revenues reflect a decrease of $4,309,027 over the prior year’s Original Budget. The decrease is mainly attributed to the decline in property tax collections due to reduced assessed values, fully exhausting the Coppell Educational Development Corporations (CEDC) funds, and a reduction in Federal funds. During the 2009 81st Legislative session House Bill (HB) 3646 was passed in which revenue from the State was supplanted via federal stimulus funds through the American Recovery and Reinvestment Act (ARRA-$2.5M). In 2011-2012 the district will receive $1.4M in Federal Education Job Funds that will offset the District reduction in State aid. For the third consecutive year Coppell’s assessed property values declined. This year’s assessed value reduction is $44M, or approximately 1.2%. This decline will result in a projected reduction in tax collections of $1.3M. The estimated taxes collected on the $.06 golden/silver pennies non-recaptured are $4,179,879. The following chart and graph depicts the General Fund Revenue Sources from 2008 through 2012.

Original Budget 2007-2008





Percentage of Increase

General Fund $99,471,539 $104,449,858 $95,790,272 $103,679,218 $99,370,191 -4.2%Food Service 3,790,100 3,989,863 3,961,450 4,149,700 4,213,550 1.5%Debt Service 16,921,808 18,095,280 17,956,197 17,944,763 17,660,516 -1.6%Total $120,183,447 $126,535,001 $117,707,919 $125,773,681 $121,244,257 -3.6%







General Fund $101,057,310 $109,166,933 $99,678,387 $102,317,964 $100,264,373 -2.0%Food Service 3,905,924 4,077,543 4,141,226 4,222,965 4,175,033 -1.1%Debt Service 17,986,491 18,122,378 18,333,975 18,282,031 17,400,490 -4.8%Total $122,949,725 $131,366,854 $122,153,588 $124,822,960 $121,839,896 -2.4%

Total Revenue SourcesCombined Official Budget

Total ExpendituresCombined Official Budget







Local Sources $79,228,658 $83,440,225 $81,134,724 $86,836,627 $82,721,046 -4.7%State Sources 20,242,881 21,009,633 14,655,548 14,253,480 15,161,241 6.4%Federal Sources - - - 2,589,111 1,487,904 -42.5%Total $99,471,539 $104,449,858 $95,790,272 $103,679,218 $99,370,191 -4.2%

General Fund Revenue Sources

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State revenues account for 15.3% of the District’s Total General Fund revenue and Federal revenues account for 1.5%. Local Property Tax revenue accounts for 82.0 % while Other Local Revenue Sources account for 1.2% of the total General Fund revenue. The District is very appreciative of the contributions the City of Coppell has made to the District’s local revenue. This year the District will receive $117,232 for crossing guards within the city limits. The District has received over $22M from the City sales tax dollars for education. The Coppell Educational Development Corporation (CEDC) funds promoted literacy, foreign language, and career technology for the development of a skilled workforce. Coppell ISD was entitled to approximately 92.68% of the sales tax generated for this purpose. While the final collection of sales tax occurred in March 2008, the District did not exhaust the remaining funds until 2010-2011. The chart on the following page reflects the details of the General Fund Revenue.

Local Property Taxes (Current & Delinquent) $81,507,644 82.0% Other Local 1,213,402 1.2%State 15,161,241 15.3%Federal 1,487,904 1.5%Total General Fund Revenue Sources $99,370,191 100.0%

General Fund Revenue Sources

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The Dallas Central Appraisal District (DCAD) certifies the tax roll on or about July 25th of every tax year based on property values as of January 1st of the year. The Texas Comptroller of Public Accounts annually certifies the final property values on or before July 1st, of the following year. The Commissioner of Education uses the final values in the process of allocating state funds to school districts. This includes wealth equalization under Texas Education Code Chapter 41 provisions. For the third consecutive year the District’s assessed values experienced a slight decline of 1.2% (budgeted assess values). The District’s assessed property value history is provided on the graph on the following page. A detailed history of the District’s assessed values is provided in the Appendices.

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Recapture Payments (Robin Hood) Chapter 41 in the Texas Education Code (TEC) is devoted to wealth equalization through the mechanism of recapture, the recovery of financial resources from districts defined by the state as high property wealth. Resources are recovered for the purpose of sharing them with low-wealth districts. Districts that are subject to the provisions of Chapter 41 must make a choice among several options in order to reduce their property wealth and share financial resources. Under the current Texas school funding laws the District is legally required to expend an estimated $24,598,704 of 2011-2012 local property taxes utilizing option 3 to purchase attendance credits from the State. This year the District’s recapture payment will equate to approximately 24.5% of the General Fund Budget. Since the inception of Robin Hood, the District will have paid approximately $404,353,582 of local tax dollars to the State or partnering districts. On the following page is a detailed list of annual Robin Hood payments at year ended 2011-2012.

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During the 82nd legislative session, authorization for the 2011-2012 budget year only, will allow an increase to the equalized wealth level and guaranteed yield on taxes collected for pennies above compressed plus $0.06 to $339,500 and $33.95, respectively. This only applies to districts taxing at the maximum rate. Target revenue was reduced to 92.35% of its current level which equates to an approximate loss of $4.5M in state aid/increased recapture as was previously mentioned. On the following page is a chart reflecting the District’s recapture payments to the State since the inception of Robin Hood.

1992 $6,068,5601993 6,126,018 1994 6,321,255 1995 5,089,471 1996 5,557,812 1997 4,793,558 1998 4,088,827 1999 7,729,881 2000 11,807,564 2001 16,704,560 2002 22,492,228 2003 26,601,662 2004 32,869,100 2005 35,699,673 2006 37,137,6882007 35,889,4962008 32,724,579 2009 31,702,059 2010 24,223,799 2011 26,127,088

Projected 2012 $24,598,704$404,353,582

Robin Hood Payment History

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Budget Preparation Budget preparations began in February with principals and administrators. A budget manual was distributed that included budgetary guidelines, and step-by-step instructions for automated entry into the District’s software budget system (EdPro). Budget training classes were provided and budgets submitted required back-up documentation detailing anticipated expenditures. Budget amounts were then entered by each organization and verified by the Business Office. The amounts budgeted by campuses reflect 90% of their allotment based upon anticipated enrollment. The remaining allotment amounts will be adjusted in early November, based upon actual enrollment data collected for the October PEIM’s Snap Shot date. The campus allotments are based upon a per pupil amount of; $94.61 elementary, $123.23 middle school, and $157.54 for the high schools and cover non-payroll expenditures. Budget Assumptions The 2011-2012 General Fund Budget was built on the assumptions of an Average Daily Attendance of 9,883.81 which is an increase of 68 budgeted Average Daily Attendance

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from the prior year. The assumption was made that the 72 students received from the special open enrollment would maintain a 98% attendance rate. A Weighted Average Daily Attendance of 10,433.08 is projected. The District anticipates the Current Property Tax Collection to be $81,207,644 at a 99% collection rate. The 2011-2012 Debt Service Fund assumptions include a Current Tax Levy of $17,645,516 at a 99% collection rate to meet the District’s debt obligations of $17,400,490. Salaries and Benefits During the 82nd legislative session the State reduced public education funding. Due to the bleak outlook of receiving any new revenue from the state during the next legislative session in 2013, the Board of Trustees has elected not to provide raises for the 2011-2012 school year. The new beginning teacher’s salary is $47,000 compared to $47,155 last year. Additionally, TRS Healthcare implemented an approximate 9% premium increase for the 2011-2012 school year. The budgeted amount for employees with TRS Active Care 1 HD Active Care is $287 per month. The employer’s contribution for employees on TRS Active Care 1, 2, and 3 plans is $311 per month. The District contributes 100% of the employee’s cost of insurance for the TRS Active Care 1-HD plan. All other increases for TRS Healthcare will be absorbed by individual employees. General Fund Expenditures The following chart details the breakdown of Operating Fund Expenditures by objective and includes Recapture. The objectives listed reflect the nature of the expenditure.

Payroll $62,829,937 62.7%

Contracted Services* 33,790,594 33.7%General Supplies 2,098,498 2.1%Other Expenditure 1,545,344 1.5%Debt Service - 0.0%Capital Outlay - 0.0%Total $100,264,373 100.0%

*Includes Recapture of $24,598,704

General Fund Object Expenditures

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The information below shows that excluding Recapture (Robin Hood), payroll accounts total 83.0% of the District’s expenditures. Thus, the majority of the District’s budgeted expenditures are for payroll.

Payroll $62,829,937 83.0%Contracted Services* 9,191,890 12.1%General Supplies 2,098,498 2.8%Other Expenditure 1,545,344 2.0%Debt Service - 0.0%Capital Outlay - 0.0%Total $75,665,669 100.0%

*Excludes Recapture

General Fund Object Expenditures (Excluding Recapture)

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The following expenditure information is broken into functional categories which represent the general operational area in a school district and groups together related activities.

Instruction (11, 36, 93, 95) $50,060,367 49.9%Leadership (21, 23) 6,286,739 6.3%Student Support Services (12, 13, 31, 33, 34) 6,277,249 6.3%Administrative (41) 2,744,786 2.7%Non-Student Support Serv (51, 52, 53) 9,746,772 9.7%Other (32, 61, 99) 549,756 0.5%Recapture (91) 24,598,704 24.5%Total $100,264,373 100.0%

General Fund Functional Category Expenditures

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The following information reflects the General Fund category expenditures, excluding Recapture (Robin Hood). Note that the District expends greater than 66.2% of its General Fund dollars towards direct instruction (functions 11, 36, 93, and 95).

Instruction 49.9% (11, 36, 93, 95)

Leadership 6.3% (21, 23)

Student Support Services 6.3%

(12, 13, 31, 33, 34)

Administrative 2.7% (41)

Non-Student Support Serv 9.7%

(51, 52, 53)

Other .05 %(32, 61, 99)

Recapture 24.5% (91)

General Fund Functional Category Expenditures

Instruction (11, 36, 93, 95)

Leadership (21, 23)

Student Support Services (12, 13, 31, 33, 34)

Administrative (41)

Non-Student Support Serv (51, 52, 53)

Other (32, 61, 99)

Recapture (91)

Instruction (11, 36, 93, 95) $50,060,367 66.2%Leadership (21, 23) 6,286,739 8.3%Student Support Services (12, 13, 31, 33, 34) 6,277,249 8.3%Administrative (41) 2,744,786 3.6%Non-Student Support Serv (51, 52, 53) 9,746,772 12.9%Other (32, 61, 99) 549,756 0.7%Total $75,665,669 100.0%

General Fund Category Expenditures - Excluding Recapture

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OFFICIAL BUDGET

FOR GENERAL,

FOOD SERVICE AND

DEBT SERVICE FUNDS

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Estimated Revenue Sources

GENERAL FUND

FOOD SERVICE

DEBT SERVICE

MEMORANDUM TOTAL

Local $82,721,046 $3,503,500 $17,660,516 $103,885,062 State 15,161,241 93,000 - 15,254,241 Federal 1,487,904 617,050 - 2,104,954

Total Budgeted Revenue Sources $99,370,191 $4,213,550 $17,660,516 $121,244,257

Total Expenditures

11 Instruction 47,928,092 - - 47,928,09212 Instructional Resource & Media Services 1,127,213 - - 1,127,21313 Curriculum & Instructional Staff Development 408,723 - - 408,72321 Instructional Leadership 1,687,718 - - 1,687,71823 School Leadership 4,599,021 - - 4,599,02131 Guidance, Counseling & Evaluation Services 2,525,845 - - 2,525,84532 Social Services - - - - 33 Health Services 670,468 - - 670,46834 Student (Pupil) Transportation 1,545,000 - - 1,545,00035 Food Service - 4,175,033 - 4,175,03336 Cocurricular/Extracurricular Activities 1,997,775 - - 1,997,77541 General Administration 2,744,786 - - 2,744,78651 Plant Maintenance & Operations 7,946,460 - - 7,946,46052 Security & Monitoring Services 228,009 - - 228,00953 Data Processing Services 1,572,303 - - 1,572,30361 Community Services 142,672 - - 142,67271 Debt Service - 17,400,490 17,400,49081 Facilities Acquisition & Construction - - - - 91 Contracted Instr Servs Between School Dist. 24,598,704 - - 24,598,70493 Payments to Fiscal Agent/Member SS 99,500 - - 99,50095 Payments to JJAEP 35,000 - - 35,00099 Other Governmental Charges 407,084 - - 407,084

Total Appropriated Expenditures $100,264,373 $4,175,033 $17,400,490 $121,839,896

Estimated Fund Balance

3000 Budgeted Beginning Fund Balance 27,252,521 366,524 1,996,324 29,615,369

Budgeted Increase (Decrease) in Fund Balance (894,182) 38,517 260,026 (595,639)

3000 Budgeted Ending Fund Balance $26,358,339 $405,041 $2,256,350 $29,019,730

COPPELL INDEPENDENT SCHOOL DISTRICTCOMBINED BUDGET SUMMARY

2011-2012

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2010-2011 Original Budget*

2010-2011 Amended Budget

2011-2012 Projected

Budget

Increase/ (Decrease) 2010-2011 Amended to 2011-2012

% of Change

2010-2011 Amended to 2011-2012 Original

Local Property Taxes (Current & Deliquent) $83,033,896 $83,033,896 $81,507,644 ($1,526,252) -1.8% Other Local 3,802,731 3,912,817 1,213,402 (2,699,415) -69.0%State 14,253,480 14,803,420 15,161,241 357,821 2.4%Federal & Other Sources 2,589,111 2,589,111 1,487,904 (1,101,207)

Total Budgeted Revenue Sources $103,679,218 $104,339,244 $99,370,191 ($4,969,053) -4.8%

Total Expenditures

11 Instruction 47,969,863 48,079,659 47,928,092 (151,567) -0.3%12 Instructional Resource & Media Services 1,134,448 1,132,051 1,127,213 (4,838) -0.4%13 Curriculum & Instructional Staff Development 444,231 464,012 408,723 (55,289) -11.9%21 Instructional Leadership 1,679,423 1,663,681 1,687,718 24,037 1.4%23 School Leadership 4,642,027 4,737,945 4,599,021 (138,924) -2.9%31 Guidance, Counseling & Evaluation Services 2,709,370 2,733,020 2,525,845 (207,175) -7.6%32 Social Services - - - - - 33 Health Services 678,802 679,421 670,468 (8,953) -1.3%34 Student (Pupil) Transportation 1,505,000 1,505,000 1,545,000 40,000 2.7%35 Food Service - - - - - 36 Cocurricular/Extracurricular Activities 2,038,380 2,084,254 1,997,775 (86,479) -4.1%41 General Administration 2,570,082 2,601,830 2,744,786 142,956 5.5%51 Plant Maintenance & Operations 8,154,746 8,155,588 7,946,460 (209,128) -2.6%52 Security & Monitoring Services 226,889 226,224 228,009 1,785 0.8%53 Data Processing Services 1,523,373 1,535,808 1,572,303 36,495 2.4%61 Community Services 159,829 159,829 142,672 (17,157) -10.7%71 Debt Service - - - - - 81 Facilities Acquisition & Construction - - - - - 91 Contracted Instr Servs Between School Dist. 26,342,001 26,342,001 24,598,704 (1,743,297) -6.6%93 Payments to Fiscal Agent/Member SS 99,500 102,325 99,500 (2,825) -2.8%95 Payments to JJAEP 35,000 47,000 35,000 (12,000) -25.5%99 Other Governmental Charges 405,000 376,902 407,084 30,182 8.0%

Total Appropriated Expenditures $102,317,964 $102,626,550 $100,264,373 ($2,362,177) -2.3%


3600 Budgeted Estimated Beginning Fund Balance 21,466,066 25,539,827 27,252,521

Budgeted Increase (Decrease) in Fund Balance 1,361,254 1,712,694 (894,182)

3600 Budgeted Ending Fund Balance $22,827,320 $27,252,521 $26,358,339

COPPELL INDEPENDENT SCHOOL DISTRICTGENERAL FUND BUDGETARY COMPARISON

2011-2012

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2010-2011 Amended Budget*

2011-2012 Original Budget

Increase/ (Decrease) 2010-2011

Amended to 2011-2012

5700.00 Local Sources

5711.00 Taxes, Current Year Levy $82,533,896 $82,533,896 $81,207,644 (1,326,252)

5712.00 Taxes, Prior Years 300,000 300,000 300,000 -

5719.00 Penalties, Interest, Other Tax Rev. 200,000 200,000 200,000 -

5730.00 Tuition & Fees; Summer School - 31,650 - (31,650)

5742.00 Interest Earnings 65,000 65,000 65,000 -

5743.00 Rental Facilities 150,000 150,000 150,000 -

5744.00 Gifts & Bequests - 50,204 - (50,204)

5744.00 CEDC Sales Tax Grants 2,929,329 2,929,329 - (2,929,329)

5745.00 Insurance Recovery - - - -

5749.00 Miscellaneous Revenue 25,000 53,232 34,750 (18,482)

5749.05 Revenue from City of Coppell 117,232 117,232 117,232 -

5749.06 Sprint Tower Revenue 19,320 19,320 19,320 -

5749.07 Parking Fees 35,000 35,000 45,000 10,000

5749.08 Co/Extra Curricular Fees 155,000 155,000 175,000 20,000

5749.09 Transportation Fees 34,000 34,000 34,000 -

5752.00 Athletic Activity 272,850 272,850 273,100 250

5757.00 Cocurriculuar Enterprising Services - - 100,000 100,000

Total Local Sources 86,836,627 86,946,713 82,721,046 (4,225,667)

5800.00 State Sources

5811.00 Available School Fund $817,977 $3,180,250 $2,414,475 (765,775)

5812.00 Foundation School Fund 10,306,729 8,494,396 9,693,698 1,199,302

5831.00 TRS/TRS-Care On-Behalf 3,128,774 3,128,774 3,053,068 (75,706)

Total State Sources 14,253,480 14,803,420 15,161,241 357,821

5900.00 Federal Sources (ARRA)/Edu Job 2,589,111 2,589,111 1,487,904 (1,101,207)

Total Federal Sources 2,589,111 2,589,111 1,487,904 (1,101,207)

7900.00 Other Sources - - - -

Total Budgeted Revenue Sources $103,679,218 $104,339,244 $99,370,191 ($4,969,053)

*Note: The Original & Amended Budget based upon Certified Values, includes ARRA SFSF funds.

COPPELL INDEPENDENT SCHOOL DISTRICT

GENERAL FUND REVENUE COMPARISION

2011-2012(Certified Values*)

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Expenditures

11 Instruction

6100 Payroll costs $46,156,879 $46,270,928 $46,193,685 ($77,243)6200 Professional & Contracted Services 442,756 495,942 461,369 ($34,573)6300 Supplies & Materials 1,099,609 1,135,510 1,075,833 ($59,677)6400 Other Operating Expenditures 270,619 166,714 197,205 $30,4916500 Debt Service - - - - 6600 Capital Outlay - 10,565 - (10,565) 11 Total Instruction 47,969,863 48,079,659 47,928,092 ($151,567)

12 Instructional Resource & Media Services

6100 Payroll costs 1,037,468 1,077,997 1,035,182 (42,815) 6200 Professional & Contracted Services 8,925 5,872 10,425 4,553 6300 Supplies & Materials 83,695 46,152 79,011 32,859 6400 Other Operating Expenditures 4,360 1,588 2,595 1,007 6500 Debt Service - - - 6600 Capital Outlay - 442 - (442) 12 Total Inst. Resource & Media Services 1,134,448 1,132,051 1,127,213 (4,838)

13 Curriculum & Instructional Staff Development6100 Payroll costs 155,454 158,763 165,179 6,416 6200 Professional & Contracted Services 105,820 93,340 77,800 (15,540) 6300 Supplies & Materials 30,557 41,852 39,417 (2,435) 6400 Other Operating Expenditures 152,400 170,057 126,327 (43,730) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 13 Total Curr. & Inst. Staff Development 444,231 464,012 408,723 (55,289)

21 Instructional Leadership6100 Payroll costs 1,599,414 1,532,400 1,595,616 63,216 6200 Professional & Contracted Services 9,450 66,920 41,050 (25,870) 6300 Supplies & Materials 18,350 23,301 21,450 (1,851) 6400 Other Operating Expenditures 52,209 41,060 29,602 (11,458) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 21 Total Instructional Leadership 1,679,423 1,663,681 1,687,718 24,037

23 School Leadership6100 Payroll costs 4,474,086 4,526,545 4,440,235 (86,310) 6200 Professional & Contracted Services 16,935 17,306 17,060 (246) 6300 Supplies & Materials 31,180 66,514 33,649 (32,865) 6400 Other Operating Expenditures 119,826 127,580 108,077 (19,503) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 23 School Leadership 4,642,027 4,737,945 4,599,021 (138,924)

*Note: The Original Budget based upon Certified Values, includes ARRA SFSF funds.

2011-2012

COPPELL INDEPENDENT SCHOOL DISTRICTGENERAL FUND

BUDGET COMPARISON

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Expenditures

31 Guidance, Counseling & Evaluation Services

6100 Payroll costs 2,475,003 2,481,416 2,335,494 (145,922) 6200 Professional & Contracted Services 67,032 56,832 38,650 (18,182) 6300 Supplies & Materials 149,085 176,641 133,556 (43,085) 6400 Other Operating Expenditures 18,250 18,131 18,145 14 6500 Debt Service - - - - 6600 Capital Outlay - - - - 31 Total Guidance, Counseling & Eval. Svcs. 2,709,370 2,733,020 2,525,845 (207,175)

32 Social Services

6100 Payroll costs - - - - 6200 Professional & Contracted Services - - - - 6300 Supplies & Materials - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 32 Total Social Services - - - -

33 Health Services6100 Payroll costs 659,179 659,179 651,811 (7,368) 6200 Professional & Contracted Services 805 1,063 855 (208) 6300 Supplies & Materials 16,733 17,085 16,043 (1,042) 6400 Other Operating Expenditures 2,085 2,094 1,759 (335) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 33 Total Health Services 678,802 679,421 670,468 (8,953)

34 Student (Pupil) Transportation6100 Payroll costs - 1,694 - (1,694) 6200 Professional & Contracted Services 1,505,000 1,500,306 1,545,000 44,694 6300 Supplies & Materials - 3,000 - (3,000) 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 34 Total Student (Pupil) Transportation 1,505,000 1,505,000 1,545,000 40,000

36 Cocurricular/Extracurricular Activities6100 Payroll costs 1,203,884 1,206,291 1,196,311 (9,980) 6200 Professional & Contracted Services 129,968 183,889 125,661 (58,228) 6300 Supplies & Materials 218,989 284,670 219,729 (64,941) 6400 Other Operating Expenditures 485,539 409,404 456,074 46,670 6500 Debt Service - 6600 Capital Outlay - - - 36 Total Co/Extracurricular Activities 2,038,380 2,084,254 1,997,775 (86,479)


2011-2012


BUDGET COMPARISON

22






Expenditures

41 General Administration6100 Payroll costs 1,813,012 1,816,512 1,990,024 173,512 6200 Professional & Contracted Services 480,621 509,127 484,217 (24,910) 6300 Supplies & Materials 81,256 80,757 91,660 10,903 6400 Other Operating Expenditures 195,193 195,434 178,885 (16,549) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 41 Total General Administration 2,570,082 2,601,830 2,744,786 142,956

51 Plant Maintenance & Operations6100 Payroll costs 2,030,900 2,030,900 1,989,821 (41,079) 6200 Professional & Contracted Services 5,443,221 5,459,221 5,291,614 (167,607) 6300 Supplies & Materials 258,200 259,460 256,900 (2,560) 6400 Other Operating Expenditures 422,425 406,007 408,125 2,118 6500 Debt Service - - - - 6600 Capital Outlay - - - - 51 Total Plant Maintenance & Operations 8,154,746 8,155,588 7,946,460 (209,128)

52 Security & Monitoring Services

6100 Payroll costs 170,189 170,189 171,729 1,540 6200 Professional & Contracted Services 52,700 54,035 54,280 245 6300 Supplies & Materials 4,000 2,000 2,000 - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 52 Total Security & Monitoring Services 226,889 226,224 228,009 1,785

53 Data Processing Services6100 Payroll costs 942,048 941,048 942,378 1,330 6200 Professional & Contracted Services 503,425 452,795 484,825 32,030 6300 Supplies & Materials 59,050 119,785 128,250 8,465 6400 Other Operating Expenditures 18,850 22,180 16,850 (5,330) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 53 Total Data Processing Services 1,523,373 1,535,808 1,572,303 36,495

61 Community Services6100 Payroll costs 122,304 124,304 122,472 (1,832) 6200 Professional & Contracted Services 32,825 30,825 17,500 (13,325) 6300 Supplies & Materials 1,000 1,000 1,000 - 6400 Other Operating Expenditures 3,700 3,700 1,700 (2,000) 6500 Debt Service - - - - 6600 Capital Outlay - - - - 61 Total Community Services 159,829 159,829 142,672 (17,157)



BUDGET COMPARISON2011-2012

23






Expenditures

71 Debt Service

6100 Payroll costs - - - - 6200 Professional & Contracted Services - - - - 6300 Supplies & Materials - - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 71 Total Debt Service - - -

81 Facilities Acquisition & Construction

6100 Payroll costs - - - - 6200 Professional & Contracted Services - - - - 6300 Supplies & Materials - - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 81 Total Facilities Acquisition & Construction - - - -

91 Contracted Instructional ServicesBetween School Districts6100 Payroll Costs - - - - 6200 Professional & Contracted Services 26,342,001 26,342,001 24,598,704 (1,743,297) 6300 Supplies & Materials - - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 91 Total contracted Instructional Services 26,342,001 26,342,001 24,598,704 (1,743,297)

93 Payments to Fiscal Agent/MemberDistricts of Shared Services Arrangements6100 Payroll costs - - - - 6200 Professional & Contracted Services 99,500 102,325 99,500 (2,825) 6300 Supplies & Materials - - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 93 Total payments to fiscal agent/member 99,500 102,325 99,500 (2,825)

95 Payments to Juvenile Justice Alternative Education Program

6100 Payroll costs - - - - 6200 Professional & Contracted Services 35,000 47,000 35,000 (12,000) 6300 Supplies & Materials - - - - 6400 Other Operating Expenditures - - - - 6500 Debt Service - - - - 6600 Capital Outlay - - - - 95 Total payments to JJAEP 35,000 47,000 35,000 (12,000)


GENERAL FUNDCOPPELL INDEPENDENT SCHOOL DISTRICT

2011-2012BUDGET COMPARISON

24






Expenditures

99 Other Governmental Charges6200 Professional & Contracted Services 405,000 376,902 407,084 30,182

Total Appropriated Expenditures 102,317,964 102,626,550 100,264,373 (2,362,177)

ESTIMATED FUND BALANCE

3600 Budgeted Beginning Fund Balance 21,466,066 25,539,827 27,252,521

Budgeted Increase (Decrease) in Fund Balance 1,361,254 1,712,694 (894,182)

3600 Budgeted Ending Fund Balance $22,827,320 $27,252,521 $26,358,339

*Note: The Original & Amended Budget based upon Certified Values, includes ARRA SFSF funds.

(Certified Values*)

2011-2012BUDGET COMPARISON


25



2010-2011 Amended Budget




5700.00 Local Sources5751.00 Food Service Activity $3,425,250 $3,425,250 $3,497,000 $71,7505744.00 Gifts and Bequests - $103 - ($103)5749.00 Miscellaneous Revenue - $8,251 - ($8,251)5754.00 Interfund Revenue; Catering 5,000 5,000 5,000 $05742.00 Interest Earnings 2,000 2,000 1,500 ($500)

Total Local Sources 3,432,250 3,440,604 3,503,500 62,896

5800.00 State Sources5829.00 Misc. State Program Revenues 18,000 18,000 18,000 - 5831.00 TRS/TRS-Care On-Behalf Payments 75,000 75,000 75,000 -

Total State Sources 93,000 93,000 93,000 -

5900.00 Federal Sources5921.00 School Breakfast Program 59,000 59,000 54,750 (4,250)5922.00 National School Lunch Program 425,450 425,450 422,300 (3,150)5923.00 U.S.D.A. Donated Commodities 140,000 140,000 140,000 -

Total Federal Sources 624,450 624,450 617,050 (7,400)

7000.00 Other Sources - - - -

Total Budgeted Revenue Sources $4,149,700 $4,158,054 $4,213,550 $55,496

Expenditures

35 Food Services 6100 Payroll costs 1,775,777 1,775,777 1,760,045 (15,732) 6200 Professional & Contracted Services 338,188 335,688 304,888 (30,800) 6300 Supplies & Materials 2,098,000 2,126,124 2,097,500 (28,624) 6400 Other Operating Expenses 11,000 10,853 12,600 1,747 6500 Debt Service - - - - 6600 Capital Outlay - 318,877 - (318,877) 35 Total Food Services 4,222,965 4,567,319 4,175,033 (392,286)

Total Appropriated Expenditures $4,222,965 $4,567,319 $4,175,033 ($392,286)


3450 Budgeted Beginning Fund Balance 775,789 775,789 366,524

Budgeted Increase (Decrease) in Fund Balance (73,265) (409,265) 38,517

3540 Budgeted Ending Fund Balance $702,524 $366,524 $405,041

COPPELL INDEPENDENT SCHOOL DISTRICTFOOD SERVICE

2011-2012

26



2010-2011 Amended

Budget

2011-2012 Projected

Budget



5700.00 Local Sources5711.00 Taxes, Current Year Levy $17,929,763 $17,929,763 $17,645,516 ($284,247)5712.00 Taxes, Prior Years - - - - 5719.00 Penalties, Interest, Other Tax Revenues - - - - 5742.00 Interest Earnings 15,000 15,000 15,000 -

Total Local Sources 17,944,763 17,944,763 17,660,516 ($284,247)

7900.00 Other Sources - 199,907 - ($199,907)

Total Budgeted Revenue Sources $17,944,763 $18,144,670 $17,660,516 ($484,154)

Expenditures

71 DEBT SERVICE6100 Payroll costs - - - - 6200 Professional & Contracted Services - - - - 6300 Supplies & Materials - - - - 6400 Other Operating Expenses - - - - 6500 Debt Service 18,282,031 18,480,472 17,400,490 (1,079,982) 6600 Capital Outlay - - - 71 Debt Service 18,282,031 18,480,472 17,400,490 (1,079,982)

Total Appropriated Expenditures 18,282,031 $18,480,472 $17,400,490 ($1,079,982)


3420 Budgeted Beginning Fund Balance 2,009,265 2,332,126 1,996,324

Budgeted Increase (Decrease) in Fund Balance (337,268) (335,802) 260,026

3420 Estimated Ending Fund Balance $1,671,997 $1,996,324 $2,256,350

COPPELL INDEPENDENT SCHOOL DISTRICTDEBT SERVICE

2011-2012

27

SPECIAL REVENUE

FUNDS

28

FundESEA, Title

I, Part AIDEA Part B, Formula

Idea Part B, Preschool

211 224 225


2011-2012 Budget

2011-2012 Budget

2011-2012 Budget

Local -$ -$ -$ State - - - Federal 380,160 1,205,115 29,999

Total Budgeted Revenue Sources $380,160 $1,205,115 $29,999

Total Expenditures

11 Instruction 300,331 500,535 20,699 12 Instructional Resource & Media Services - - - 13 Curriculum & Instructional Staff Development 38,016 - 9,300 21 Instructional Leadership 11,405 82,586 - 23 School Leadership 19,008 - - 31 Guidance, Counseling & Evaluation Services 3,800 621,994 - 32 Social Services - - - 33 Health Services - - - 34 Student (Pupil) Transportation - - - 35 Food Service - - - 36 Cocurricular/Extracurricular Activities - - - 41 General Administration - - - 51 Plant Maintenance & Operations - - - 52 Security & Monitoring Services - - - 53 Data Processing Services - - - 61 Community Services 7,600 - - 71 Debt Service - - - 81 Facilities Acquisition & Construction - - - 91 Contracted Instr Servs Between School Dist. - - - 93 Payments to Fiscal Agent/Member SS - - - 95 Payments to JJAEP - - - 99 Other Governmental Charges - - -

Total Appropriated Expenditures $380,160 $1,205,115 $29,999

COPPELL INDEPENDENT SCHOOL DISTRICTSPECIAL REVENUE FUNDS

2011-2012

29

Career & Technical -

Basic

ESEA, Title II, Part A

Title III Immigrant

Funds

Fund 244 255 263


2011-2012 Budget

2011-2011 Budget

2011-2012 Budget

Local -$ -$ -$ State - - - Federal 55,043 112,803 141,342

Total Budgeted Revenue Sources $55,043 $112,803 $141,342

Total Expenditures

11 Instruction 51,050 16,920 107,342 12 Instructional Resource & Media Services - - - 13 Curriculum & Instructional Staff Development 2,000 92,498 34,000 21 Instructional Leadership 1,993 2,256 - 23 School Leadership - 1,129 - 31 Guidance, Counseling & Evaluation Services - - - 32 Social Services - - - 33 Health Services - - - 34 Student (Pupil) Transportation - - - 35 Food Service - - - 36 Cocurricular/Extracurricular Activities - - - 41 General Administration - - - 51 Plant Maintenance & Operations - - - 52 Security & Monitoring Services - - - 53 Data Processing Services - - - 61 Community Services - - - 71 Debt Service - - - 81 Facilities Acquisition & Construction - - - 91 Contracted Instr Servs Between School Dist. - - - 93 Payments to Fiscal Agent/Member SS - - - 95 Payments to JJAEP - - - 99 Other Governmental Charges - - -

Total Appropriated Expenditures $55,043 $112,803 $141,342


2011-2012(Continued)

30

Beginning Teacher Mentor

Teaching Excel

CISD Foundation

Fund 425 428 498


2011-2012 Budget

2011-2012 Budget

2011-2012 Budget

Local -$ -$ $42,686State 15,525 494,435 - Federal - - -

Total Budgeted Revenue Sources $15,525 $494,435 $42,686

Total Expenditures

11 Instruction - 420,270 - 12 Instructional Resource & Media Services - - - 13 Curriculum & Instructional Staff Development 15,525 69,220 - 21 Instructional Leadership - - - 23 School Leadership - - - 31 Guidance, Counseling & Evaluation Services - 4,945 - 32 Social Services - - - 33 Health Services - - - 34 Student (Pupil) Transportation - - - 35 Food Service - - - 36 Cocurricular/Extracurricular Activities - - - 41 General Administration - - 42,686 51 Plant Maintenance & Operations - - - 52 Security & Monitoring Services - - - 53 Data Processing Services - - - 61 Community Services - - - 71 Debt Service - - - 81 Facilities Acquisition & Construction - - - 91 Contracted Instr Servs Between School Dist. - - - 93 Payments to Fiscal Agent/Member SS - - - 95 Payments to JJAEP - - - 99 Other Governmental Charges - - -

Total Appropriated Expenditures $15,525 $494,435 $42,686

SPECIAL REVENUE FUNDS 2011-2012


(Continued)

31

Mandarin Grant Memorandum

Fund 499 Total


2011-2012 Budget

2011-2012 Budget

Local $120,000 $162,686State - $509,960Federal - $1,924,462

Total Budgeted Revenue Sources $120,000 $2,597,108

Total Expenditures

11 Instruction 120,000 1,537,147 12 Instructional Resource & Media Services - - 13 Curriculum & Instructional Staff Development - 260,559 21 Instructional Leadership - 98,240 23 School Leadership - 20,137 31 Guidance, Counseling & Evaluation Services - 630,739 32 Social Services - - 33 Health Services - - 34 Student (Pupil) Transportation - - 35 Food Service - - 36 Cocurricular/Extracurricular Activities - - 41 General Administration - 42,686 51 Plant Maintenance & Operations - - 52 Security & Monitoring Services - - 53 Data Processing Services - - 61 Community Services - 7,600 71 Debt Service - - 81 Facilities Acquisition & Construction - - 91 Contracted Instr Servs Between School Dist. - - 93 Payments to Fiscal Agent/Member SS - - 95 Payments to JJAEP - - 99 Other Governmental Charges - -

- Total Appropriated Expenditures $120,000 $2,597,108

(Continued)


2011-2012

32

Campus

Information

33

Student Demographics: 2009-2010 2010-2011 Principal: Mike Jasso

Total Students: 2,680 2,698 Accountability Rating 2010-2011: Recognized

At-Risk:African 164 156 2009-2010 474 17.69%Asian/Pac. Islander 528 529 2010-2011 485 17.98%Hispanic 263 339Native American 7 11Two or More - 41 2009-2010 187 6.98%White 1,718 1,622 2010-2011 278 10.30%

Source: 2009-2010 AEIS Source: 2009-2010 AEISSource: 2010-2011 Fall PEIMs Snap Shot Source: 2010-2011 Fall PEIMs Snap Shot

General Fund 2009-2010 2010-2011 2011-2012 2011-2012Audited Actuals

Amended Budget

Original Budget*

Percentage Distribution

Payroll Cost $14,409,279 $14,321,611 $14,328,296 93.79%Professional & Contracted Services 151,928 179,461 131,871 0.86%Supplies & Materials 374,890 612,579 418,823 2.74%Other Operating Expenses 319,947 369,177 397,240 2.60%Capital Outlay 23,134 11,215 - 0.00%

Total $15,279,178 $15,494,043 $15,276,230 100.00%

Source: General Ledger *Note: Non-payroll allotment represents 90% of projected enrollment.

Ethnicity:

COPPELL HIGH SCHOOL

Economically Disadvantaged Students:

34

Student Demographics: 2009-2010 2010-2011 Principal: Deana Harrell

Total Students: 385 483 Accountability Rating 2010-1011: Recognized

At-Risk:African 14 17 2009-2010 69 17.92%Asian/Pac. Islander 52 57 2010-2011 74 15.32%Hispanic 32 54Native American 1 -Two or More - 4 2009-2010 19 4.94%White 286 351 2010-2011 30 6.21%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*


Payroll Cost $1,844,061 $2,287,027 $2,234,643 95.66%Professional & Contracted Services 61,553 46,102 21,000 0.90%Supplies & Materials 30,394 44,112 44,782 1.92%Other Operating Expenses 33,675 42,304 35,695 1.53%Capital Outlay - - - -

Total $1,969,683 $2,419,545 $2,336,120 100.00%


Ethnicity:

NEW TECH HIGH SCHOOL


35

Student Demographics: 2009-2010 2010-2011 Principal: Laura Springer

Total Students: 753 762 Accountability Rating 2010-2011: Exemplary

At-Risk:African 41 42 2009-2010 131 17.40%Asian/Pac. Islander 178 198 2010-2011 132 17.32%Hispanic 98 115Native American 4 3Two or More - 17 2009-2010 100 13.28%White 432 387 2010-2011 83 10.89%



Amended Budget

Original Budget*



Total $3,792,868 $4,115,634 $4,100,491 100.00%


Ethnicity:

COPPELL MIDDLE SCHOOL EAST


36

Student Demographics: 2009-2010 2010-2011 Principal: Vern Edin


At-Risk:African 65 54 2009-2010 130 15.33%Asian/Pac. Islander 162 184 2010-2011 145 17.22%Hispanic 99 113Native American 1 1Two or More - 32 2009-2010 104 12.26%White 521 458 2010-2011 112 13.30%



Amended Budget

Original Budget*


Payroll Cost $4,238,932 $4,501,060 $4,280,452 96.77%Professional & Contracted Services 16,622 20,504 16,995 0.38%Supplies & Materials 78,765 82,054 76,773 1.74%Other Operating Expenses 27,361 47,686 48,931 1.11%Capital Outlay 5,841 442 - -

Total $4,367,520 $4,651,746 $4,423,151 100.00%


Ethnicity:

COPPELL MIDDLE SCHOOL WEST


37

Student Demographics: 2009-2010 2010-2011 Principal: Leanne Dorhout


Ethnicity: At-Risk:

African 32 33 2009-2010 66 8.41%Asian/Pac. Islander 153 175 2010-2011 81 9.36%Hispanic 73 107Native American 2 1Two or More - 20 2009-2010 48 6.11%White 525 529 2010-2011 75 8.67%



Amended Budget

Original Budget*



Total $4,307,104 $4,540,047 $4,443,741 100.00%


COPPELL MIDDLE SCHOOL NORTH


38

Student Demographics: 2009-2010 2010-2011 Principal: Laurie O'Neill


At-Risk:African 32 30 2009-2010 136 27.20%Asian/Pac. Islander 72 102 2010-2011 93 18.71%Hispanic 73 92Native American 2 -Two or More - 13 2009-2010 70 14.00%White 321 260 2010-2011 77 15.49%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*


Payroll Cost $2,458,307 $2,690,977 $2,727,756 98.49%Professional & Contracted Services 988 2,399 1,650 0.06%Supplies & Materials 36,882 23,454 26,646 0.96%Other Operating Expenses 10,316 10,155 13,500 0.49%Capital Outlay - - - -

Total $2,506,493 $2,726,985 $2,769,552 100.00%


AUSTIN ELEMENTARY

Ethnicity:


39

Student Demographics: 2009-2010 2010-2011 Principal: Dr. Andrea Penny


Ethnicity: At-Risk:African 17 13 2009-2010 102 21.16%Asian/Pac. Islander 129 135 2010-2011 109 23.49%Hispanic 43 49Native American 1 -Two or More - 21 2009-2010 21 4.36%White 292 246 2010-2011 16 3.45%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*


Payroll Cost $2,320,390 $2,452,263 $2,659,345 98.74%Professional & Contracted Services 3,219 1,655 840 0.03%Supplies & Materials 27,410 26,043 22,561 0.84%Other Operating Expenses 8,284 10,054 10,472 0.39%Capital Outlay - - - -

Total $2,359,302 $2,490,015 $2,693,218 100.0%


COTTONWOOD CREEK ELEMENTARY


40

Student Demographics: 2009-2010 2010-2011 Principal: Bryan McLain

Total Students 499 506 Accountability Rating 2010-2011: Exemplary

Ethnicity: At-Risk:African 15 22 2009-2010 123 24.65%Asian/Pac. Islander 183 184 2010-2011 135 26.68%Hispanic 60 84Native American - -Two or More - 18 2009-2010 38 7.62%White 241 198 2010-2011 52 10.28%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*



Total $2,299,946 $2,734,387 $2,729,623 100.00%


DENTON CREEK


41

Student Demographics: 2009-2010 2010-2011 Principal: Gema Hall


Ethnicity: At-Risk:African 12 10 2009-2010 73 14.09%Asian/Pac. Islander 115 118 2010-2011 75 15.09%Hispanic 20 51Native American 3 4Two or More - 15 2009-2010 15 2.90%White 368 299 2010-2011 21 4.23%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*


Payroll Cost $2,238,964 $2,541,468 $2,372,113 98.36%Professional & Contracted Services 893 1,196 2,035 0.08%Supplies & Materials 37,701 33,377 32,825 1.36%Other Operating Expenses 9,067 10,961 4,690 0.19%Capital Outlay - - - -

Total $2,286,625 $2,587,002 $2,411,663 100.00%


LAKESIDE ELEMENTARY


42

Student Demographics: 2009-2010 2010-2011 Principal: Kristi Mikkelsen


Ethnicity: At-Risk:African 43 34 2009-2010 86 22.69%Asian/Pac. Islander 111 91 2010-2011 76 21.35%Hispanic 23 41Native American - 1Two or More - 15 2009-2010 57 15.04%White 202 174 2010-2011 26 7.30%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*



Total $1,855,984 $2,116,930 $2,074,370 100.00%


PINKERTON ELEMENTARY


43

Student Demographics: 2009-2010 2010-2011 Principal: Pam Mitchell




General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*


Payroll Cost $2,458,307 $2,781,754 $2,691,904 98.46%Professional & Contracted Services 988 870 1,050 0.04%Supplies & Materials 36,882 31,628 31,058 1.14%Other Operating Expenses 10,316 13,790 10,130 0.37%Capital Outlay - - - -

Total $2,506,493 $2,828,042 $2,734,142 100.00%


MOCKINGBIRD ELEMENTARY


44

Student Demographics: 2009-2010 2010-2011 Principal: Angie Applegate




General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*



Total $2,209,190 $2,570,597 $2,406,843 100.00%


TOWN CENTER ELEMENTARY


45

Student Demographics: 2009-2010 2010-2011 Principal: Cynthia Kirven Arterbery


Ethnicity: At-Risk:African 45 46 2009-2010 164 29.03%Asian/Pac. Islander 361 414 2010-2011 214 33.81%Hispanic 30 35Native American 5 -Two or More - 20 2009-2010 66 11.68%White 124 118 2010-2011 65 10.27%


General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*



Total $2,660,876 $2,916,231 $3,022,617 100.00%


VALLEY RANCH ELEMENTARY


46

Student Demographics: 2009-2010 2010-2011 Principal: Katy Cooper




General Fund 2009-2010 2010-2011 2011-2012 2011-2012

Audited Actuals

Amended Budget

Original Budget*



Total $2,697,567 $2,962,069 $3,064,546 100.00%


WILSON ELEMENTARY


47

APPENDICES

SUPPLEMENTAL INFORMATION

48

Average ValuationSchool Year Taxable Operating Debt Service Total Student Per

Ending Assessed Valuation Tax Rate Tax Rate Tax Rate Enrollment Student

1985 $723,550,332 $0.5500 $0.2300 $0.7800 1,299 $557,0061986 $951,687,440 $0.5500 $0.2300 $0.7800 1,666 $571,2411987 $1,301,460,376 $0.5900 $0.2300 $0.8200 1,939 $671,2021988 $1,419,575,360 $0.6000 $0.2200 $0.8200 2,222 $638,8731989 $1,572,899,418 $0.6300 $0.2300 $0.8600 2,551 $616,5821990 $1,612,983,840 $0.7050 $0.2300 $0.9350 2,953 $546,2191991 $1,658,564,592 $0.7983 $0.1367 $0.9350 3,408 $486,6681992 $1,718,483,126 $0.3450 $0.1850 $0.5300 3,931 $437,1621993 $1,786,140,592 $0.3679 $0.1997 $0.5676 4,379 $407,8881994 $1,899,979,076 $1.3546 $0.1904 $1.5450 5,018 $378,6331995 $2,098,823,560 $1.3440 $0.2010 $1.5450 5,708 $367,6991996 $2,267,335,348 $1.3370 $0.2580 $1.5950 6,396 $354,4931997 $2,507,481,394 $1.3699 $0.2301 $1.6000 7,138 $351,2861998 $2,840,052,597 $1.4420 $0.1580 $1.6000 7,767 $365,6561999 $3,359,140,483 $1.4524 $0.1476 $1.6000 8,413 $399,2802000 $3,946,104,444 $1.4543 $0.1457 $1.6000 8,853 $445,7362001 $4,357,380,523 $1.4520 $0.1480 $1.6000 9,197 $473,7832002 $4,885,339,206 $1.4650 $0.1900 $1.6550 9,659 $505,7812003 $5,253,384,367 $1.4950 $0.2100 $1.7050 9,860 $532,7982004 $5,543,608,378 $1.5000 $0.2350 $1.7350 9,931 $558,2132005 $5,910,792,683 $1.5000 $0.2350 $1.7350 10,014 $590,2532006 $6,091,132,024 $1.5000 $0.2290 $1.7290 10,078 $604,3992007 $6,465,160,183 $1.3700 $0.2290 $1.5990 9,857 $655,8952008 $7,106,074,149 $1.0400 $0.2290 $1.2690 9,917 $716,5552009 $7,597,981,566 $1.0400 $0.2390 $1.2790 9,788 $776,2552010 $7,467,037,266 $1.0400 $0.2434 $1.2834 10,004 $746,4052011 $7,165,643,131 $1.1700 $0.2542 $1.4242 10,168 $704,7252012 $7,121,426,454 $1.1700 $0.2542 $1.4242 10,240 $695,452

COPPELL INDEPENDENT SCHOOL DISTRICTASSESSED VALUATION AND TAX RATES

49

Fiscal Year End EnrollmentChange in Enrollment

% of Change

1980 743 126 20.4%1981 791 48 6.5%1982 835 44 5.6%1983 899 64 7.7%1984 1,033 134 14.9%1985 1,299 266 25.8%1986 1,666 367 28.3%1987 1,939 273 16.4%1988 2,222 283 14.6%1989 2,551 329 14.8%1990 2,953 402 15.8%1991 3,408 455 15.4%1992 3,931 523 15.3%1993 4,379 448 11.4%1994 5,018 639 14.6%1995 5,708 690 13.8%1996 6,396 688 12.1%1997 7,138 742 11.6%1998 7,767 629 8.8%1999 8,413 646 8.3%2000 8,853 440 5.2%2001 9,197 344 3.9%2002 9,659 462 5.0%2003 9,860 201 2.1%2004 9,931 71 0.7%2005 10,014 83 0.8%2006 10,078 64 0.6%2007 9,857 (221) -2.2%2008 9,917 60 0.6%2009 9,788 (129) -1.3%2010 9,968 180 1.8%2011 10,168 380 2.0%

Projected 2012 10,240 272 0.7%

COPPELL INDEPENDENT SCHOOL DISTRICTENROLLMENT HISTORY

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Coppell ISD 2011-2012 Budget Position Comparison

2010-11 Budget 2011-2012 Budget ChangePara- Para- Para-

Function No. & Name Professional Professional Auxiliary Professional Professional Auxiliary Professional Professional Auxiliary

11 Instruction 725.25 55 721 55 -4.25 0 012 Instructional Resource & Media Services 12.5 6 12.5 6 0 0 013 Curriculum & Instructional Staff Development 1 1 1 1 0 0 021 Instructional Leadership 13 8 13 7.5 0 -0.5 023 School Leadership 38 30 37.5 31 -0.5 1 031 Guidance, Counseling & Evaluation Services 39.5 6 39 5.5 -0.5 -0.5 032 Truancy 0 0 0 0 0 0 033 Health Services 8.5 6 8.5 6 0 0 034 Student (Pupil) Transportation 0 0 0 0 0 0 035 Food Services 1 3 88 1 4 88 0 1 036 Cocurricular/Extracurricular Activities 4 2.25 4 2.25 0 0 041 General Administration 7.5 17 7.5 17.375 0 0.375 051 Plant Maintenance & Operations 2.5 5 34 2.5 4 34 0 -1 052 Security & Monitoring Services 18 18 0 0 053 Data Processing Services 2 13 2 13 0 0 061 Community Services 1 1 0 0 0

Total Positions per Category 854.75 153.25 140 849.5 153.625 140 -5.25 0.375 0

Total Positions 1148 1143.125 -4.875

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2010-2011 2011-2012 Change

Coppell High School 226.40 227.25 0.85

Education Annex 9.00 9.66 0.66

New Tech HS 37.00 36.00 -1.00

Coppell Middle School - East 65.00 66.25 1.25

Coppell Middle School - West 75.00 71.34 -3.66

Coppell Middle School - North 72.60 73.00 0.40

Pinkerton Elementary 35.00 34.33 -0.67

Austin Elementary 46.00 46.00 0.00

Mockingbird Elementary 46.00 44.00 -2.00

Wilson Elementary 49.60 52.60 3.00

Lakeside Elementary 43.00 40.33 -2.67

Town Center Elementary 41.50 39.00 -2.50

Cottonwood Creek Elementary 42.00 46.00 4.00

Valley Ranch Elementary 50.50 53.00 2.50

Denton Creek Elementary 44.50 45.00 0.50

Function 21 21.00 21.50 0.50

Function 32 (T ruancy) 0.00 0.00 0.00

Function 35 (Child Nutrition) 92.00 93.00 1.00

Function 36 (Athletics) 6.25 6.25 0.00

Function 41 (Administration) 24.50 24.875 0.375

Function 51 (Maint, Custodial, Gen Svcs 41.50 40.50 -1.00

Fund 53 (Technology) 15.00 15.00 0.00

Function 61 (Community Svcs) 1.00 1.00 0.00

All District or unassigned (misc functions) 47.15 42.24 -4.91

Crossing Guards & Security 18.00 18.00 0.00

Teacher Reductions @ Elem -3.00 -3.00

Special Ed Teacher Reductions -1.50 0.00 0.00

Total 1,148.00 1143.125 (4.87)

Staff Comparison Data

2010-2011 vs. 2011-2012


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Hiring Schedule Bachelors

Description Teachers, Librarians, Nurses

Pay increment @ 187 days 2011-2012

Rate @

197 211 226 187

Step Daily rate Days Days Days days

0 251.3345 49,513 53,032 56,802 47,000

1 252.1650 49,677 53,207 56,989 47,155

2 252.9287 49,827 53,368 57,162 47,298

3 253.7114 49,981 53,533 57,339 47,444

4 254.5137 50,139 53,702 57,520 47,594

5 255.3190 50,298 53,872 57,702 47,745

6 256.1251 50,457 54,042 57,884 47,895

7 256.9311 50,615 54,212 58,066 48,046

8 257.7371 50,774 54,383 58,249 48,197

9 258.5408 50,933 54,552 58,430 48,347

10 259.3478 51,092 54,722 58,613 48,498

11 261.3641 51,489 55,148 59,068 48,875

12 264.5538 52,117 55,821 59,789 49,472

13 267.7434 52,745 56,494 60,510 50,068

14 270.9331 53,374 57,167 61,231 50,664

15 275.6273 54,299 58,157 62,292 51,542

16 278.8169 54,927 58,830 63,013 52,139

17 282.0066 55,555 59,503 63,733 52,735

18 285.1962 56,184 60,176 64,454 53,332

19 288.3858 56,812 60,849 65,175 53,928

20 293.0800 57,737 61,840 66,236 54,806

21 296.2696 58,365 62,513 66,957 55,402

22 299.4593 58,993 63,186 67,678 55,999

23 302.6490 59,622 63,859 68,399 56,595

24 305.8386 60,250 64,532 69,120 57,192

25 310.5328 61,175 65,522 70,180 58,070

26 313.8234 61,823 66,217 70,924 58,685

27 317.0928 62,467 66,907 71,663 59,296

28 320.3622 63,111 67,596 72,402 59,908

29 323.6315 63,755 68,286 73,141 60,519

30 327.9856 64,613 69,205 74,125 61,333

31 331.7125 65,347 69,991 74,967 62,030

32 334.9819 65,991 70,681 75,706 62,642

33 338.2512 66,635 71,371 76,445 63,253

34 341.5206 67,280 72,061 77,184 63,864

35 345.4383 68,051 72,887 78,069 64,597

36 349.6016 68,872 73,766 79,010 65,375

37 352.8709 69,516 74,456 79,749 65,987

38 356.1403 70,160 75,146 80,488 66,598

39 359.4097 70,804 75,835 81,227 67,210

40 362.6791 71,448 76,525 81,965 67,821

41 365.9485 72,092 77,215 82,704 68,432

42 369.2179 72,736 77,905 83,443 69,044

43 372.4858 73,380 78,595 84,182 69,655

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54

DEFINITIONS

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FUND CODES

Texas school district accounting systems are organized and operated on a fund basis. A fund is an accounting entity with a self-balancing set of accounts recording financial resources and liabilities. A school district designates the fund’s financial resources for a distinct purpose. The fund’s purpose can be established by the state or federal government as well as the school district. FUND 199 - GENERAL FUND – A governmental fund with budgetary control which is used to show transactions resulting from operations on on-going organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use of the local education agency. This fund is also referred to as the General Operating Fund.

FUND 211 - ESEA, TITLE I, PART A – IMPROVING BASIC PROGRAMS - This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. This program is authorized under P.L. 107-110. (84.010A) (U.S. Department of Education)

FUND 224 - IDEA – PART B, FORMULA - This fund classification is to be used to account, on a project basis, for funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement (sliver) sub-grants.

FUND 225 - IDEA - Part B, Preschool -This fund classification is to be used to account, on a project basis, for funds granted for preschool children with disabilities. This grant is funded by PL 105-17. (84.173) (U.S. Department of Education

FUND 240 - NATIONAL SCHOOL BREAKFAST AND LUNCH PROGRAM - This fund classification is to be used for programs using federal reimbursement revenues originating from the United States Department of Agriculture (USDA).

FUND 244 – VOCATIONAL EDUCATION – BASIC GRANT - This fund classification is to be used to account, on a project basis, for funds granted to provide career and technology education to develop new and/or improve career and technology education programs for paid and unpaid employment. Full participation in the basic grant is from individuals who are members of special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas. (84.048) (U.S. Department of Education).

FUND 255 - ESEA, TITLE II, PART A: TEACHER AND PRINCIPAL TRAINING AND RECRUITING - This fund classification is to be used to provide financial assistance to LEAs to (1) Increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in

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classrooms and highly qualified principals and assistant principals in schools, and (2) hold local education agencies and schools accountable for improving student academic achievement.

FUND 263 - Title III, Part A - English Language Acquisition and Language Enhancement - This fund classification is to be used to account, on a project basis, for funds granted to improve the education of limited English proficient children, by assisting the children to learn English and meet challenging State academic content and student academic achievement standards (P. L. 107-110, Title III, Part A, Subpart 1) (84.365A) (U.S. Department of Education).

FUND 425 – Teacher Induction and Mentoring Programs – This fund classification is to be used to account, on a project basis, for funds granted to schools that assign mentor teachers to classroom teachers who have less than two years of teaching experience. (TEC 21.458)

FUND 428 – District Awards for Teaching Excellence – This fund classification is to be used to account for the DATE Cycle 2 program.

FUND 498 – CISD EDUCATION FOUNDATION FUND – This is a locally funded special revenue fund to record revenues (and related expenditures) received from the Coppell ISD Education Foundation.

FUND 599 – DEBT SERVICE FUND - 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.

FUNCTION CODES Monies in this budget are appropriated by function within several funds. A function represents a general operational area in a school district and groups together related activities. Coppell ISD uses the following functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, the district transports students to school, teaches students, feeds students and provides health services. Each of these activities is a function. The function codes and a general description of those functions are listed below. FUNCTION 11 – INSTRUCTION - This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures/expenses for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Salaries for teachers and classroom assistants, supplies and equipment used in the classroom, and repair of equipment are examples of function 11

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expenditures. FUNCTION 12 – INSTRUCTIONAL RESOURCES AND MEDIA SERVICES - This function is used for expenditures/expenses that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media. Expenditures for instructional materials and equipment, such as books, videos, and film strips, purchased for and assigned to a classroom or to personnel, who deliver instruction to students, are function 11 costs, even if controlled by a media center. FUNCTION 13 – CURRICULUM DEVELOPMENT AND INSTRUCTIONAL LEADERSHIP - This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures and expenses include in-service training and other staff development for instructional or instructional-related personnel (Functions 11, 12, and 13). This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow through with the development of new or modified instructional methods, techniques, procedures, services, etc. FUNCTION 21 – INSTRUCTIONAL LEADERSHIP - This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services. Costs are to include those attributed to curriculum supervisors, instructional program area administrators or managers (e.g., special education supervisors or directors, federal program coordinators, cooperative fiscal agent, etc.), or other similar types of costs directly incurred in overseeing instructional programs. FUNCTION 23 – SCHOOL LEADERSHIP - This function is used for expenditures/expenses that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they:

Supervise all operations of the campus Evaluate staff members of the campus Assign duties to staff members maintaining the records of the students on the

campus Coordinate school instructional activities with those of the entire school district

Function 23 costs also include activities associated with compiling detailed pupil attendance records, such as, daily register and principal's reports. FUNCTION 31 – GUIDANCE AND COUNSELING AND EVALUATION SERVICES - This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services,

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identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling. FUNCTION 32 SOCIAL WORK SERVICES - This function is used for expenditures/expenses that are directly and exclusively used for activities such as: Investigating and diagnosing student social needs arising out of the home, school or community; Casework and group work services for the child, parent or both; Interpreting the social needs of students for other staff members; and Promoting modification of the circumstances surrounding the individual student which are related to his or her social needs. (This includes referrals to and interaction with other governmental agencies.) FUNCTION 33 - HEALTH SERVICES - This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services. This function does not include costs for occupational and physical therapy, and teaching the subject "health," all of which are included in function 11, instruction. Expenditures for school nurses and clinic aides, other medical dental and optical services, inoculations, etc., are function 33 costs. FUNCTION 34 – STUDENT (PUPIL) TRANSPORTATION - This function is used for expenditures/expenses that are incurred for transporting students to and from school. Expenditures for transportation specifically for purposes of serving students in programs such as bilingual education, career and technology, special education, etc., are to be recorded in function 34 with the appropriate program intent code. Transporting students to and from co-curricular/extracurricular activities are function 36 costs. Transporting students to and from field trips are function 11 costs. FUNCTION 35 – FOOD SERVICE - This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation. FUNCTION 36 – CO-CURRICULAR/EXTRACURRICULAR ACTIVITIES - This function is used for expenditures/expenses for school-sponsored activities during or after the school day that are not essential to delivery of services for Function 11, the Function code 30 series or other Function code 30 series. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. Co-curricular activities are those activities that are not essential to instruction but enhance the curriculum and include University Interscholastic League competitions such as one-act plays, speech, debate, band, etc. Extracurricular activities are those activities that do not enhance the instructional program. These include athletics that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball,

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volleyball, track and tennis). Also included are related activities (such as drill team, pep squad and cheerleading) that exist because of athletics. Examples of co-curricular/extracurricular costs are expenditures for athletic or other directors whose duties are primarily related to inter-scholastic activities, salary supplements paid exclusively for coaching, directing or sponsoring co-curricular or extracurricular activities, transportation and other travel and subsistence costs incurred for co-curricular and extracurricular activities, etc. FUNCTION 41 – GENERAL ADMINISTRATION - This function is for expenditures/expenses that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district. Examples of general administration are expenditures incurred by the school board, office of the superintendent, fiscal budget, accounting or business offices, textbook custodian, central personnel office, tax administration, central administration office support services, etc. FUNCTION 51 MAINTENANCE AND OPERATIONS - This function is used for expenditures/expenses for activities to keep the physical plant and grounds open, clean, comfortable and in effective working condition and state of repair. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services. Examples of function 51 costs include general utilities, warehouse operations, premiums for blanket casualty insurance for physical plant, janitorial services, building and appliance maintenance, etc. FUNCTION 52 – SECURITY AND MONITORING SERVICES - This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location. Examples of security and monitoring costs include security guards, school crossing guards, campus police, security at school-sponsored events, etc. FUNCTION 53 – DATA PROCESSING SERVICES - This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Personal Computers that are stand alone are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here. FUNCTION 61 – COMMUNITY SERVICES - This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing

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resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community. FUNCTION 71 – DEBT SERVICE - This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. FUNCTION 81 – FACILITIES ACQUISTION AND CONSTRUCTION - This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions. FUNCTION 91 – CONTRACTED INSTRUCTIONAL SERVICES BETWEEN PUBLIC SCHOOLS - This function code is used for expenditures that are used for:

Obtaining instructional services from another public school for grade levels not served in a school district under Section 25.039, TEC

Providing financial resources for services in another public school through a contract for education of nonresident students under Subchapter E, Chapter 41, TEC

Purchasing attendance credits from the state under Subchapter D, Chapter 41, TEC

Costs for contractual arrangements under Subchapter E, Chapter 41, are recorded under this function code only if the agreement is to pay for services managed and administered by another school district receiving payments under Subchapter E, Chapter 41, TEC. This function is to be used exclusively for the purchase of Weighted Average Daily Attendance (WADA) from either the state or other school districts. FUNCTION 93 – PAYMENT TO FISCAL AGENT/MEMBER DISTRICTS SHARED SERVICES ARRANGEMENTS - This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement. FUNCTION 95 – PAYMENTS TO JUVENILE JUSTICE ALERTERNATIVE EDUCATION PROGRAM - This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is also used to account for incremental costs associated with this activity. FUNCTION 99 – OTHER INTERGOVENMENTAL CHARGES - This code is used to record other intergovernmental charges not defined within other functional areas. This function is used for expenditures that are used for obtaining instructional services from another public school for grade levels not served in a school district under Section 25.039, TEC. Source: Texas Education Agency – Financial Accountability System Resource guide.

Documents

FINAL Official 2011-2012 Budget Book...The annually adopted budget includes the General, Debt Service and Food Service funds. The total budgeted revenues for 2011-2012 are $121,244,257