11

Brownsville Independent School Brownsville Independent School DistrictDistrict

June 30, 2006June 30, 2006

Presentation on the Texas Education AgencyPresentation on the Texas Education Agency

School School FIRSTFIRST

FFinancial inancial

IIntegrityntegrity

RRating ating

SSystem ofystem of

TTexasexas

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Table of ContentsTable of ContentsPage #Page #

FIRST RatingFIRST Rating 55

FIRST BackgroundFIRST Background 66

New FIRST RequirementsNew FIRST Requirements 77

FIRST Rating SystemFIRST Rating System 88

FIRST Indicators #1 to #21FIRST Indicators #1 to #21 9 – 119 – 11

FIRST RatiosFIRST Ratios 1212

DisclosuresDisclosures 13 - 3013 - 30

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The Brownsville The Brownsville Independent Independent

School District School District

earned aearned a““Superior AchievementSuperior Achievement ” ”

rating.rating.

66

School FIRST BackgroundSchool FIRST Background

Senate Bill 218 of the 77th Legislature (2001) authorized the implementation of a financial accountability rating system.

Rating is for BISD’s fiscal year ended June 30, 2006.

The Texas Education Agency rated every school district on twenty-one indicators.

Official results were released Friday, August 17, 2007.

77

New FIRST RequirementsNew FIRST RequirementsTitle 19 Texas Administrative code Chapter 109, Budgeting, Title 19 Texas Administrative code Chapter 109, Budgeting,

Accounting, and Auditing Subchapter AA require the following:Accounting, and Auditing Subchapter AA require the following:

Prepare and distribute an annual financial management Prepare and distribute an annual financial management report report

Disclose the current Superintendent’s ContractDisclose the current Superintendent’s Contract A summary schedule of total reimbursements received by A summary schedule of total reimbursements received by

the superintendent and each board memberthe superintendent and each board member A summary schedule for the fiscal year of the dollar A summary schedule for the fiscal year of the dollar

amount of outside compensation and/or fees received by amount of outside compensation and/or fees received by the superintendentthe superintendent

A summary schedule of the total dollar amount of gifts A summary schedule of the total dollar amount of gifts received by executive officers and board membersreceived by executive officers and board members

A summary schedule of total dollar amount of business A summary schedule of total dollar amount of business transactions between board members and the school transactions between board members and the school district district

88

School FIRST Rating School FIRST Rating SystemSystem

Rating is determined by the number of Rating is determined by the number of indicators answered “Failed”.indicators answered “Failed”.

Superior AchievementSuperior Achievement 0 - 20 - 2

Above Standard Above Standard AchievementAchievement

3 - 43 - 4

Standard AchievementStandard Achievement 5 - 65 - 6

Substandard AchievementSubstandard Achievement 7+ or NO to one 7+ or NO to one default indicatordefault indicator

99

BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”

Indicator # Indicator Description FY 04-05 FY 05-06

1Was The Total Fund Balance Less Reserved Fund Balance Greater Than Zero In The General Fund?

Passed Passed

2

Were There No Disclosures In The Annual Financial Report And/Or Other Sources Of Information Concerning Default On Bonded Indebtedness Obligations?

Passed Passed

3

Was the Annual Financial Report Filed Within One Month After November 27th Or January 28th Depending Upon The District’s Fiscal Year End Date (June 30th or August 31)

Passed Passed

4Was There An Unqualified Opinion In The Annual Financial Report?

Passed Passed

5Did The Annual Financial Report Not Disclose Any Instances(s) Of Material Weaknesses In Internal Controls?

Passed Passed

6Was The Percent Of Total Tax Collections (Including Delinquent) Greater Than 96%?

Failed Passed

7

Did The Comparisons Of PEIMS Data To Like Information In Annual Financial Report Result In An Aggregate Variance Of Less Than 4 Percent Of Expenditures Per Fund Type (Data Quality Measure)?

Passed Passed

1010

Indicator # Indicator Description FY 04-05 FY 05-06

8Were Debt Related Expenditures (Net Of IFA And/Or EDA Allotment)< $770.00 Per Student?

Passed Passed

9Was There No Disclosure In The Annual Financial Report Of Material Noncompliance?

Passed Passed

10Did The District Have Full Accreditation Status In Relation To Financial Management Practices?

Passed Passed

11Was The Percent Of Operating Expenditures Expended For Instruction More Than 54%?

Passed Passed

12

Was The Aggregate Of Budgeted Expenditures And Other Uses Less Than The Aggregate Of Total Revenues, Other Resources And Fund Balance In The General Fund?

Passed Passed

13

If The District’s Aggregate Fund Balance In The General Fund And Capital Projects Fund Was Less Than Zero, Were Construction Projects Adequately Financed?

Passed Passed

14Was The Ratio Of Cash And Investments To Deferred Revenues In The General Fund = Or > 1:1?

Passed Passed

BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”

1111

Indicator # Indicator Description FY 04-05 FY 05-06

15Was The Administrative Cost Ratio Less Than The Standard In State Law?

Passed Passed

16Was The Ratio Of Students To Teachers Within The Ranges Shown Below According To District Size?

Passed Passed

17Was The Ratio Of Students To Total Staff Within The Ranges Shown Below According To District Size?

Passed Passed

18

Was The Total Fund Balance In The General Fund More Than 50% And Less Than 150% Of Optimum According To The Fund Balance And Cash Flow Calculation Worksheet In The Annual Finance Report?

Failed Failed

19Was The Decrease In Undesignated Unreserved Fund Balance <20% Over Two Fiscal Years?

Passed Passed

20Was The Aggregate Total Of Cash And Investments In The General Fund More Than $0?

Passed Passed

21Were Investment Earnings In All Funds More Than $15 Per Student?

Passed Passed

BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”

1212

Indicator 16 Ranges for Ratios

 

Indicator 17Ranges for

Ratios

District Size - Number of Students

BetweenLow High

District Size - Number of Students

BetweenLow High

< 500 7 22 < 500 4 14

500-999 10 22 500-999 5.5 14

1000-4999 11.5 22 1000-4999 6 14

5000-9999 13 22 5000-9999 6.5 14

=> 10000 13.5 22 => 10000 6.6 14

Ratios for Indicators #16 and #17

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Disclosure #1Disclosure #1

Current Superintendent’s Current Superintendent’s ContractContract

1414

1515

1616

1717

1818

1919

2020

2121

2222

2323

Disclosure #2Disclosure #2

Summary of Total Summary of Total Reimbursements received by Reimbursements received by

Superintendent and Board Superintendent and Board MembersMembers

2424

Summary of Reimbursements/Expenditures for Superintendent and Board Members

For the Twelve-month Period

Ended June 30, 2006

Description Hector

Gonzales Michael Zolkoski

Pat Lehmann

Eliceo Muñoz

Enrique Escobedo

Susan Galvan

Rolando Aguilar

Joe Colunga

Herman Powers

Lodging $ - $ 3,297 $ 2,587 $ 2,894 $ 1,508 $ 1,848 $ 2,054 $ 658 $ 1,858

Meals - 1,221 1,210 915 560 679 788 195 312

Motor Fuel - 46 - -

-

- 44 - -

Other - 3,007 1,625 1,155 1,310 1,425 1,775 805 890

Transportation 375 3,899 1,645 2,868 1,710 1,406 1,998 319 1,027

Grand Total $ 375 $ 11,470 $ 7,067 $ 7,832 $ 5,088 $ 5,358 $ 6,659 $ 1,977 $ 4,087

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Disclosure #3Disclosure #3

Summary Schedule of Outside Summary Schedule of Outside Compensation Received by Compensation Received by

SuperintendentSuperintendent

2626

Information Unavailable

Superintendent at June 30, 2006 is no longer employed by the Brownsville

Independent School District

2727

Disclosure #4Disclosure #4

Summary Schedule of Gifts Summary Schedule of Gifts Received by Executive Received by Executive

Officers and Board MembersOfficers and Board Members

2828

Name Title Gifts ReceivedHector Gonzales Interim Superintendent -$ Michael Zolkoski, Ph.D. Superintendent N/APat Lehmann Board President -$ Eliceo Munoz Board Vice President -$ Dr. Enrique Escobedo, Jr. Board Secretary -$ Susan Galvan Board Assistant Secretary -$ Rolando Aguilar Board Member -$ Joe Colunga Board Member -$

Brownsville Independent School DistrictSummary of Gifts Received by Superintendent/Board Members

For Twelve Month Period Ended June 30, 2006

2929

Disclosure #5Disclosure #5

Summary Schedule of Summary Schedule of Transactions Between Board Transactions Between Board

Members and the DistrictMembers and the District

3030

Name Title TransactionsPat Lehmann Board President -$ Eliceo Munoz Board Vice President -$ Dr. Enrique Escobedo, Jr. Board Secretary -$ Susan Galvan Board Assistant Secretary -$ Rolando Aguilar Board Member -$ Joe Colunga Board Member -$ Herman Otis Powers, Jr. Board Member -$

Brownsville Independent School DistrictSummary of Transactions Between Board Members and District

For Twelve Month Period Ended June 30, 2006