Comprehensive Annual Budget Report...Education Policy/Strategic Planning Committee of the Greater Houston Partnership. As a member of "Raise Your Hand Texas", an advocacy organization

Humble Independent School District 2012-2013

Comprehensive Annual Budget Report

Humble Independent School District

20200 Eastway Village Drive

Humble, Texas 77338

Harris County

www.humbleisd.net

HUMBLE INDEPENDENT SCHOOL DISTRICT

COMPREHENSIVE

ANNUAL BUDGET REPORT

FOR THE YEAR ENDED JUNE 30, 2012

PREPARED BY THE BUDGET DEPARTMENT

MARILYN FARRELL DIRECTOR OF BUDGET

JENNIFER EATON BUDGET COORDINATOR

PATTY EPPS POSITION CONTROL ACCOUNTANT

LYNN LYNN, CPA, RTSBA CHIEF FINANCIAL OFFICER

20200 EASTWAY VILLAGE DRIVE HUMBLE, TEXAS 77338

TABLE OF CONTENTS

INTRODUCTORY SECTION Board of Trustees………………..…………….……………………………………….……………..……….... 9 Administrative Officials……………………….…….…………………………………..……..…………….…. 11 GFOA Distinguished Budget Presentation Award……………………………………………………………… 12 ASBOI Meritorious Budget Award……………………………………………………………………………… 13 Executive Summary…………………………….…………………………..…..…………..…………………... 14 Introduction……………………………..…………………………………...………………..........…... 14 Mission and Vision………………………………………………..……………………………………. 16 Governmental Funds Overview……………………………………………..……………..……….….. 17 General Fund Budget Process……………………………………..…………….…................….……... 27 General Fund Budget Challenges…………………………………………………….………….…….. 31 Budgeted Employee Resources by Position………...………………….….…………….……….……. 33 General Fund Analysis ………………………………………….………………..…………..….…….. 34 Debt Service Fund……………………………………………………………………………….….…. 42 National School Breakfast and Lunch Program Fund…………………….…………………………… 50 Non-budgeted Governmental Funds………………………….………………..…….........….….….…. 59 Proprietary Funds………………………………….………………………….……..………….……… 66 Significant Trends, Initiatives, Awards and Accomplishments………………………………….……. 68 Conclusion………………………….…………………………………………………....….…………. 82

ORGANIZATIONAL SECTION Profile of Humble Independent School District…………………………………..…...…....….………………. 85 District Map and Attendance Zones………….…………………………………….…….…….………………. 96 School Entity……………………………………………………….……………….……..………..…………. 100 Principal Officials and Advisors…………….……………………………………….……....………………… 101 Administrative Leadership…………………………………………………………………………………….. 102 Organizational Chart………………….…………….……………………………….…………………………. 103 Total Financial Resources by Campus / Department …………………………………………………………. 104 Elementary Campus Directory………………………………….……………………….…...………………… 105 Secondary Campus Directory……………….………………………………………….………………………. 106 Department Directory……………………….………………………………………….………………………. 106 District Mission and Vision…………………………………………………………….………………………. 107 Strategic Planning……………………..…….………………………………………….……………………….107 District Improvement Plan…………………….….……………………………………….……………….……112 Organizational Profiles………………………………………………………………………………………… 128 Budget and Financial Policies………………………….…………………….....….……..………………….... 222 Financial Account Code Structure………………………….……………………….…….…………………… 263 Budget Process………………………….…………………………………………..………………….……... 289 Budget Calendar…………………………………………………………………………..….……….……….. 298 Budget Administration and Management ………………………….…………………….……………………. 299

FINANCIAL SECTION

Introduction………………………….…………………………………………………….……..…………… 303 Combined Budget Summary………………………………………………………………..………………… 304 Governmental Funds Summary…………………………………………………………..…………………… 305 General Fund Introduction………………………………………………..………………….……………………… 306 General Fund Budget – Revenues…………………………………………….……………………… 306 General Fund Budget – Expenditures………………………….…………….….…………………… 308 General Fund Budget – Fund Balance………………………………………..……………………… 310 General Fund Revenues and Expenditures (by function)………………………………………..…… 312 General Fund Revenues and Expenditures (by object)…………………………………..…………… 313

TABLE OF CONTENTS

FINANCIAL SECTION (continued) General Fund Summary of Revenues……………………………………….………………………… 314 General Fund Expenditures by Program……..………………………………………..…………….… 315 General Fund Expenditures by Function-Object – Budget…….……………………………………… 316 General Fund Expenditures by Function-Object…...….……………………………………………… 317 General Fund - Fund Balance Analysis…………………………………………………….……….… 320 General Fund Long Range Plan……………………………………………………………………….. 322 Debt Service Introduction………………………………………………………………………..……………….…. 323 Bond Ratings………………………………………………………………………………………..… 323 Revenues……………………………………………………………………………………………… 324 Expenditures……………………………………………………………………………………….…. 325 Tax Rate Limitation……………………………………………………..….…………………….…… 325 Aggregate Debt…………………………………………………………..…..……………………...… 327 Fund Balance……………………………………………………..…………………………………… 328 Financial Projections………………………………………………………………………………….. 328 Debt Service Fund Summaries: Revenues and Expenditures by Object Category….……………………………..……………… 329 Long Range Planning………………………………………………………………………….... 330 National School Breakfast and Lunch Program Fund Introduction……………………………………..…………………………………………………….. 331 Revenues……………………………………….……………………………………………………… 331 Expenditures………………………………………………………...………………………………… 332 Fund Balance……………………………………………………………………………..…………… 332 Financial Projections……………………………………………………………………..…………… 332 National School Breakfast and Lunch Program Summaries: Revenues and Expenditures by Function…………..………...…………………………………. 334 Revenues and Expenditures by Object Category………………………………………..……… 335 Revenues by Object Category – Detail..……………………………………………………….. 336 Long Range Planning………………………………………………………………………….... 337 Capital Projects Fund Introduction………………………………………………………...………………………………… 338 History…………………………………………………………………………….………………….. 340 Student Enrollment Projections………………………………….…..……………………..………… 341 Capital Projects Fund Summary by Major Project…..…………………………………………..…… 343 Capital Projects Fund Summary by Function………………...….……..…………………………….. 344 Elementary School Enrollment Projections………………………………………………………..…. 345 Elementary School Planning Model………………………………………………………………….. 346 Middle School Enrollment Projections…………………………………...………………………..…. 347 Capital Projects Fund Summaries: Revenues and Expenditures by Function…………………………………...…………………… 348 Available Balance by Project……………..………………………..…………………………… 349 Long-Range Capital Projects………………………...…………………….…………………………. 350 Capital Project Policies/Regulations……………………………………..……………..……… 350 Capital Improvement Program………………………………….……………………………… 351 Future Capital Needs…………………………………………………………………………… 351 Capital Projects Fund – Bond 2008 Project Summary…………………………………………. 353 Internal Service Fund Introduction………………………………………….……….…………..…………………………… 354 Self-funded Insurance/Public Entity Risk………….………….………….………………………….. 354 Print Shop and Employee Child Care………………….…………………….…………..…………… 357 Internal Service Fund Balance.…………..………………………..……..…………………………… 358

TABLE OF CONTENTS

FINANCIAL SECTION (continued) Special Revenue Funds Introduction…………………………………………………...…………….….…………………….. 361 Revenues and Expenditures………………………………………………………..…………………. 365 Special Revenue Funds Summaries: Special Revenue Funds Summary by Function….……..…………….………………….……… 366 Special Revenue Funds Awards Summary……………………………………………………… 367

INFORMATIONAL SECTION Fund Balance – General Fund………………………….…………………………………………………….… 371 Long-Range Financial Planning Introduction………………….………………………………………………………….……………. 375 Revenue Assumptions……………………………………………………………….….……………. 375 Expenditures Assumptions……………….………………………………..………….….…………... 377 General Fund Long-Range Plan……………………………………………………….……………… 378 Debt Service Fund Long-Range Plan………………………………………………….……………… 380 National School Breakfast and Lunch Program Long-Range Plan………..………………………….. 381 Bonded Debt General Obligation Debt-Principal & Interest…………………………………………….………….. 383 Aggregate Debt Service………………………………………………………………….…………… 387 Bond Ratings……………………………………………………………………………………..…… 387 Estimated Overlapping Debt……………………………………………………………….…………. 388 Property Taxes Tax Rates…………………………………………………………….…………..…………..……….. 389 Tax Rate Comparison………………………………………………………….…..………..………… 390 Property Tax Levies and Collections…………………………………………………….….…...…… 391 Distribution of Tax Base……………………………………………………….…….………………. 392 Tax Levy on Average Residence……………………………………….……….…….……………… 393 Largest Taxpayers……………………………………………………………….…….……………… 394 Assessed Value – Real and Personal Property………………………………….……..……………… 395 Notice of Public Meeting ………………………………………..……………….………………….. 396 Student Projections………………………………………………………….…….….………………. 398 Staffing Guidelines……………………………………………………………………………….…… 399 Employee Resource Allocations……………………………………….……………………..……… 402 Compensation Plan…………………………………………………………………………………… 403 Academics Academic Excellence Indicator System (AEIS)………………………………...….………………… 420 Origin of AEIS……………………………………………………………………………….…. 421 About AEIS Data Sources..………………………………………………………………….…. 421 About PEIMS………..……………………………………………………………………….…. 421 Use of AEIS Data…………………………………………………………………………….…. 421 Academic Excellence……………………………………….………………………………………… 423 Accountability Rating System………………………………………………………………………… 423 Academic Indicators……………………………………………………………………..…………… 424 State of Texas Assessments of Academic Readiness (STAAR)……………………………………… 426 Accountability Beyond 2012………………………………………………………….……………… 426 Texas Accountability Ratings Summary……………………………………………………………… 428 Official Accountability Ratings History……………………………………………………………… 429 Texas Accountability of Knowledge and Skills (TAKS) – Detail of Results………………………… 430 Completion Rate I (Standard Accountability Indicator)……………………………………………… 437 Dropout Rate (Standard Accountability Indicator)…………………………………………………… 437

TABLE OF CONTENTS

INFORMATIONAL SECTION (continued) Student Achievement SAT Scores………………………………………..………….……………………….……………… 438 ACT Scores………………………………………………………..…………………..……………… 439 Advanced Placement Program……………………………………………..………….……………… 440 Attendance Rate……………………………………………………………………………………… 441 Graduation Rate………………………………………………………………….…………………… 441 No Child Left Behind……………………………………………………………………………….… 442 Financial Achievement FAST – Financial Allocation Study for Texas……………………………..………………………… 443 FIRST – Financial Integrity Rating System of Texas………………………………………………… 444 Financial Awards / Accomplishments………………………………………………………………… 448 Other Information 2011-12 Humble ISD Calendar……………………………………………….……………………… 449 Parent Survey Results 2011-12……………………………………………………………………….. 450 Glossary of Terms……………………………………………..……………………………………… 451

INTRODUCTORY SECTION

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Board of Trustees

Robert Sitton – Parliamentarian - Position 1 (Term expires May 2013) Robert is a financial advisor with Edward Jones Investments. His family includes wife Jen, children Jon, Cody, Keanen and Kaitlyn, daughter-in-law Katherina and grandson Robert Jon (RJ). Robert chairs the Board’s Program Evaluation Committee and serves on the Building and Planning Committee and Finance Committee. He also serves on the Lake Houston Area

Chamber of Commerce Board and the Kingwood Medical Center Board. Robert is a life-long resident of Humble ISD, part of a family of three generations of Humble High School graduates. His professional experience includes teaching and coaching for eight years in Aldine ISD.

Keith Lapeze, - Member - Position 2 (Term expires May 2013) Keith is a partner at the law firm The Lapeze Firm. He is married to Christy Lapeze and has one child, Luke. They attend Kingwood United Methodist Church in Kingwood. Keith also serves on the Kingwood Medical Center's Board of Trustees. He and his family have lived in Humble ISD for ten years and he has served as a school board trustee since 2006.

Dr. Bonnie Longnion - Member - Position 3 (Term expires May 2013) Bonnie is a retired college administrator from the Lone Star College System, and she is also an adjunct instructor at the University of Houston-Downtown. She has two adult children, Jennifer and Jeffrey. Bonnie is a Senior Fellow of the Gulf Coast/Houston American Leadership Forum. Bonnie serves as past president of the Houston YWCA Board. She is a member of the Artesian

Humble Chapter of the American Business Women’s Association, where she was chosen as the Top Ten Candidate, and was selected as one of the Top Ten business women in the nation. She serves as the past-chair of the Texas Center for Educational Research Board and serves on the Kingwood Super Neighborhood Council. Bonnie serves as a member of Women of Vision Express Network (WOVEN), and she is on the Advisory Council of the Education Foundation of Harris County. Bonnie is serving as the Program Chair for the Humble Intercontinental Rotary Club and as advisor for the newly formed Lake Houston Rotary Club. She is a member of Delta Kappa Gamma Society International (Lambda Delta chapter) and the Humble Area Retired Teachers Association (HARTA). Bonnie is also a member of the Executive Club. A past president of the Texas Association of School Boards, Bonnie has lived in Humble ISD for more than 25 years and has served as a school board trustee since 1988.

Charles Cunningham - President - Position 4 (Term expires May 2013) Charles is a commercial relations manager for CenterPoint Energy. He is chairman of the Humble ISD Board’s Legislative Committee and a member of the Audit Committee and Advertisement Committee. Charles also serves as Vice President for the Gulf Coast Area Association of School Boards (GCAASB) and as a Director for the Texas Association of School

Boards (TASB) Local Government Cooperative Board. A member of St. Mark Missionary Baptist Church in Humble, Charles has lived in Humble ISD for 19 years and has served on the school board since 2007.

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Brent M. Engelage – Vice President - Position 5 (Term expires May 2013) Brent is an orthopedic Physical Therapist currently practicing at an outpatient setting for Select Medical Corporation. Brent graduated from the University of Nebraska-Lincoln and the University of Nebraska Medical Center in 1983 and has practiced as a Physical Therapist in Texas since 1985. Brent is married to Lena Engelage and they have two daughters who attend

Bear Branch Elementary and Creekwood Middle School. For the 2012-2013 session, Brent was elected by the Board to serve as the Board’s Vice President and was appointed by the President to the following committees: Building and Planning (Chairman), Legislative, and the Superintendent’s Evaluation committee. Also, this year Brent will serve as the Board’s representative to the Education Foundation and to the Student Services Advisory Board. In addition to his Humble ISD Board responsibilities, Brent was appointed by Houston’s Mayor and City Council to serve on the Houston Center for Literacy, promoting literacy in the greater Houston area. Brent has lived in Kingwood since 1985 and was first elected to the Board in 2008. He and his family are active members of Second Baptist Church—Kingwood campus.

Dave Martin - Member - Position 6 (Term expires May 2015) Dave is Managing Director for Marsh & McLennan Companies, Inc. He is married to Julie Martin and has three children, David, Michael and Jennifer. Dave serves as Secretary /Treasurer of the Board of Directors of the Harris County - Houston Sports Authority and also is on the Education Policy/Strategic Planning Committee of the Greater Houston Partnership. As a

member of "Raise Your Hand Texas", an advocacy organization dedicated to supporting Texas Public Schools, Dave has been instrumental in shaping policy for public education for many years. Dave and his family are members of St. Martha Catholic Church and have lived in Humble ISD for 23 years, where he has served as a School Board Trustee since 2004. Dave serves as Chairman of the Board Audit Committee.

Robert Scarfo - Secretary - Position 7 (Term expires May 2015) Robert is Director of Credit Services for Insperity. He and his wife Jayme are members of Christ the King Lutheran Church. Their family includes 6 adult children: Alex, Brian and wife Brooke, Becca, and Erin and husband Chase. Robert is a member of the Lake Houston Area Chamber of Commerce, serving on the Governmental Affairs Committee. He is a member of

the Humble Intercontinental Rotary. Robert has lived in the District for over 21 years and has served on the school board since 2008. He currently chairs the Board’s Finance Committee, and serves as a member of both the Audit Committee and Legislative Committee. During his first term he served on both the Planning/Building and Finance Committees. He chaired the Legislative Committee in 2010-11, while also serving as Board liaison with the Humble ISD Education Foundation. Prior to his election, he served on the Council of PTAs, Handbook Review, Student Health Advisory, and was a co-chair of the 2005 and 2008 Bond Study Committees.

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Administrative Leadership

Dr. Guy Sconzo……………………………………….…. Superintendent of Schools

Dr. Tommy Price…………………. Chief Academic Officer /Deputy Superintendent

Lynn Lynn………………………………………...………… Chief Financial Officer

Janet Griffin………………………...…. Assistant Superintendent Human Resources

Martha Buckner………………………… Assistant Superintendent Support Services

Leila Feldman………………………………………………………. General Counsel

Shelley Vineyard…………………………………Lead Director of Financial Services

Carol Atwood……………………………….. Assistant Superintendent Data Quality

Trey Kraemer……………………………….. Assistant Superintendent High Schools

Melissa Hayhurst………………………… Assistant Superintendent Middle Schools

Cathy Airola…………………………. Assistant Superintendent Elementary Schools

Deborah Yocham……………………. Assistant Superintendent Elementary Schools

Jamie Mount…………………………………………. Director of Public Information

Jerri Monbaron……………………………….. Director of Community Development

Dr. Sally LaRue……………………………..Director of Education Support Services

Marie Flynn…………………………….. Lead Director of Curriculum & Instruction

Trudy Ledoux……………………………………… Director of Technology Services

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Executive Summary September 26, 2012

Board of Trustees Humble Independent School District 20200 Eastway Village Dr. Humble, TX 77338

Dear Board Members,

The Humble Independent School District budget for the 2012-13 fiscal year is the District’s financial plan that will guide the Board of Trustees, staff and stakeholders in working toward the District’s mission to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Introduction

We are pleased to present the Humble Independent School District 2012-2013 General Fund, Debt Service Fund, and National School Breakfast and Lunch Program Fund Budgets to the Board of Trustees and the Community. The Board of Trustees must annually approve the budgets for these funds as required by the Texas Education Agency (TEA). These budgets cover the fiscal period July 1, 2012 to June 30, 2013, and have been prepared according to all state and District policies and regulations. In addition, the District budgets for the Capital Projects Fund, Special Revenue Funds and the Internal Service Fund are presented to provide budgetary detail for District resources that do not require formal Board approval, but represent significant resources in the achievement of District goals and objectives.

With this document the District hopes to fully communicate the process by which District resources are allocated and used to meet District goals. This budget is the joint effort of campus principals and staff, instructional administration, central and support services administrative personnel, and the Humble ISD Budget Development Committee.

This document is prepared according to the requirements of the Association of School Business Officials (ASBO) Meritorious Budget Award Program and the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award Program. Both of these

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organizations have established budget preparation and presentation standards to encourage and assist governmental entities in developing budget documents of the highest quality. This document should effectively communicate to the School Board, District employees, and the public the District’s strategic goals and strategies, current operating priorities and challenges, and the resource allocations that will be employed to achieve District goals. Both programs encourage best practices in governmental budgeting and recognize individual governments that succeed in meeting their standards of excellence.

This budget document is presented in four sections:

Introductory Section

The Introductory Section includes this Executive Summary and provides the reader with a summary financial overview of the District’s budgeted funds. It provides in summary format major budgetary considerations and highlights key elements of the budgetary decision- making process.

Organizational Section

The Organizational Section provides the context and framework within which the budget is developed and managed. This includes the District’s organizational and financial accounting structure; the District’s plans for educational improvements; individual campus profiles with staffing and expenditures, enrollment, ethnicity, class size, and TAKS results; and policies and controls used to develop and administer the budget.

Financial Section

The Financial Section presents the adopted budgets for the District’s funds compared to prior years’ results. It also includes detailed financial schedules for each of the District’s governmental fund budgets that are not formally board approved.

Informational Section

The Informational Section contains information on past and future budgets as well as factors that influence the current budget. It is designed to give both a historical and future perspective to the budget. In addition, a three year financial plan for each of the legally adopted budgeted funds is provided.

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District Mission and Vision

Mission Statement

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Vision Statement

We envision schools where students and staff are enthusiastically engaged in learning within local and virtual environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that empower them with skills to successfully live in a rapidly changing world.

As part of attaining the District Mission and Vision, the Board adopted four major priorities:

Achieve academic excellence

Maximize financial resources

Develop and retain personnel

Plan for the future

In addition, the Superintendent has developed specific targets to address these priorities and for which resources have been allocated in the 2012-2013 budget.

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Total Budget

Proprietary Funds$21,415,777

Special Revenue Fund Debt Service Fund Capital Projects Fund Internal Service Fund$24,997,343 $52,126,490 $33,803,268 $21,415,777

Superintendent Chief Academic Officer Local Principal on Debt Land Acquisition Self Insurance/Unemployment$2,193,303 $770,586 $9,065,271 $17,605,000 $3,551,643 $2,046,000

National School BreakfastFinancial Services Student Support Services and Lunch Program Interest on Debt Elementary #27 Public Entity Risk Pool

$7,331,584 $5,516,547 Foundation $32,664,390 $17,803,991 $18,697,304Health Care

Human Resources Technology Services State Debt Fees Existing Facilities Workers' Compensation$1,494,357 $3,514,116 $427,905 $60,750 Renovations / Expansions

National School Breakfast $11,222,346 Print ShopSupport Services Curriculum & Instruction and Lunch Program Tax Increment Fund $296,473

$17,618,414 $5,797,209 Special Education $1,796,350 TechnologyTextbook Allotment $315,165 Child Care

District Wide Data Quality $376,000$27,536,599 $2,100,200 Federal Other Expenses

Tax Increment Fund $15,504,167 $910,123TRS-On-Behalf High Schools National School Breakfast

Stipends $65,477,247 and Lunch ProgramNCLB (Title)

Middle Schools Special Education (IDEA-B) $42,343,903

Elementary Schools$83,045,382

General Fund$264,739,447


Governmental and Proprietary Funds Expenditures Budget Year 2012-13Governmental Funds

$375,666,548

$397,082,325

Governmental Funds Overview

Humble ISD’s governmental funds include the General Fund, Debt Service Fund, Capital Projects Fund, and Special Revenue Funds (which include the National School Breakfast and Lunch Program Fund). Governmental Funds estimate and recognize revenue that is measurable and available for expenditure within the current fiscal period or within 60 days thereafter. Expenditures budgeted for governmental funds are anticipated to occur within the fiscal year or are at least recognizable as a liability as of the end of the current fiscal period.

The General Fund by definition includes the budget for all District revenues and expenditures not specifically required to be accounted for in another fund. As such, the General Fund is the source of revenues and expenditures for the District’s primary focus: student education and development. The majority of the District’s salaries and benefits are budgeted in the General Fund. Expenditures for facilities maintenance, utilities, supplies and other contracted services are also budgeted in the General Fund.

The Debt Service Fund is used to account for the accumulation of resources for and the payment of long term debt principal, interest and associated fees.

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The Capital Projects Fund is used to account for expenditures on a project basis funded by the proceeds of bond issues or capital projects otherwise mandated to be accounted for in this fund. Projects include new facilities construction and facilities renovation, school bus acquisitions, technology systems acquisitions and upgrades, and capital equipment acquisitions.

Special Revenue Fund budgets are used to account for resources restricted to or committed for a specific purpose by the District or the funding source.

Governmental Funds Revenues and Other Financing Sources

The General Fund is the largest single governmental fund and in 2011-12 it comprised 72.9% of total governmental revenue. Revenues in this fund class are mainly derived from property taxes and state aid. In 2011-12, revenue collected from property taxes in the General and Debt Service Funds totaled $123.0 million and $36.7 million, respectively, or 45% of total governmental revenues. However, a large share of governmental revenues is also derived from state funding which represents approximately 51.2% of General Fund revenue and 39% of total governmental revenue.

Governmental Revenues and Other Financing Sources

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

General Funds 256,490,625$ 254,571,078$ 240,658,011$ 258,433,302$ 262,234,248$

Debt Service Funds 50,908,749 53,574,546 87,692,895 52,324,096 50,384,404

Capital Projects Funds 1,535,290 79,659,228 25,300,484 48,629 35,000

Special Revenue Funds 32,240,115 40,667,655 61,600,476 43,963,092 24,997,343

Total Governmental Revenues and Other Sources 341,174,779$ 428,472,507$ 415,251,866$ 354,769,119$ 337,650,995$

Governmental Funds Expenditures and Other Financing Uses

In 2011-12, General Fund expenditures and other financing uses comprised 68.5% of the total governmental funds expenditures and other financing uses. Debt Service Fund expenditures and other financing uses represented 14.1% of the total. In past years, expenditures and other financing

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uses of both the Debt Service Fund and the Capital Projects Fund have been driven by the District’s rapid enrollment growth and resulting need to build and equip new schools and enlarge and equip existing schools. However, with the slowed enrollment growth rate coupled with declining debt capacity, there have been no bond sales since 2011. Capital Projects Fund expenditures are funded through the sale of general obligation bonds authorized by vote of District residents. General obligation bonded debt is retired and refunded through payments made by the Debt Service Fund.

Governmental Expenditures and Other Financing Uses

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

General Funds 227,167,891$ 253,785,826$ 254,767,471$ 241,540,679$ 264,739,447$

Debt Service Funds 49,305,935 50,927,748 87,760,632 49,851,514 52,126,490

Capital Projects Funds 94,673,841 70,650,561 20,216,691 16,757,280 33,838,268

Special Revenue Funds 32,231,711 39,222,325 60,668,786 44,249,224 24,997,343

Total Governmental Expenditures and Other Uses 403,379,378$ 414,586,460$ 423,413,580$ 352,398,697$ 375,701,548$

Major Sources of Funds

Governmental fund resources are classified for budgetary and financial statement purposes into three categories of funding: local and intermediate, state program, and federal program revenue. District programs and operations are primarily supported by state funding earned on a per student in Average Daily Attendance (ADA) basis and local and intermediate revenues in the form of local property taxes. Property tax revenue budgeted for 2012-13 totals $159,658,009 and is divided between the General Fund and the Debt Service Fund on a percentage basis determined by the tax rates of $1.17 and $0.35 respectively per $100 of assessed value.

State program revenues provide resources for the General Fund, Debt Service Fund and the Special Revenue Funds. The General Fund is budgeted to receive $124,974,495 in funding via the Available School Fund and Foundation School programs, as well as $13,295,101 for Teacher Retirement On-Behalf Payments. The Available School Fund consists of the distributions from the total return on all investment assets of the Permanent School Fund, the taxes authorized by the constitution or general law to be a part of the Available School Fund, and appropriations made to the Available School

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Fund by the Texas Legislature. Foundation School Program funding is calculated using a formula based on revenue per student in weighted average daily attendance (WADA). The intent of the Legislature was to supply all school districts regardless of their property wealth “substantially equal access to similar revenue per student at similar tax effort”. The reality is that there is a large discrepancy in the amount of funding available to different school districts. The On-Behalf revenues equal state payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24.

In 2012-13, the Debt Service Fund is budgeted to receive State revenue totaling $5,314,935 from the Existing Debt Allotment program and $425,825 from the Instructional Facility Allotment program.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Thousands

2008-09 (Audited) 2009-10 (Audited) 2010-11 (Audited) 2011-12(Unaudited)

2012-13 (Budgeted)

Governmental Funds Revenue

Local & Intermediate State Program Federal Program

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Major Uses of Funds

The Board places a high priority on funding direct classroom instructional services and materials. During 2011-12, Humble ISD spent 52% of its Governmental Funds budget on instruction and instructional-related services including co-curricular/extracurricular services (Function 36), and has projected to spend 49% in 2012-13. These dollars fund teacher salaries, including related benefits, as well as other classroom services and supplies. Approximately 68% of the General Fund budget was spent on instruction and instructional-related services in 2011-12 and the same percentage is budgeted to be spent in these areas for 2012-13.

The next largest functional expenditure category expended in the Governmental Funds budget in 2011-12 was for debt and debt related services in the amount of $48,026,037 or 14%. The District is expected to spend $50,330,140 or 13% during fiscal year 2012-13. In the years preceding 2010-11, capital outlay (land, buildings and equipment) has been the second largest functional grouping expenditure category. Due to the inability to generate additional bond capacity for the sale of general obligation bonds during the 2011-12 fiscal year, capital expenditures in the Governmental Funds budget decreased by 1.2%. Capital expenditures are expected to increase to 8.2% during 2012-13 due to the completion of elementary #27.

The chart below displays actual expenditures of the Governmental Funds by functional groups for the last four years and the 2012-13 budgeted expenditures as explained above.

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20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

Thousands

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

Governmental Funds Expenditures

Instructional and Related Svcs

Instructional & School Leadership

Student Support Services

Capital Outlay

Debt Services

Administrative Support Svcs

Maintenance & Operations

Technology and Security Svcs

Community Svcs

Intergovernmental Charges

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Approximately 65% of the Governmental Funds budget was used to fund salaries and related benefits for 2011-12 and 65% is projected for 2012-13. The next largest object category expended in 2011-12 was debt services at 14% and the same percentage is budgeted for 2012-13.

Governmental Funds Budget by Object for 2012-13

5%

4%

9%14%

3%

65%

Salaries/Benefits

Contracted Services

Supplies/Materials

Other Operating

Debt Service

Capital Outlay

General Fund Overview

General Fund Budget Process

Using the Board and Superintendent Targets as a foundation, the District allocates estimated resources in accordance with prioritized needs. Prioritization is required to achieve a balance between the educational needs of students and the ability of the community and the state to provide the necessary financial support to meet the needs. The prioritization process is instructionally driven and consists of four distinct phases: Definition, Analysis, Decision, and Execution.

These phases span the entire fiscal year prior to the budget projection year:

Definition………………………………………..… July - September

Analysis………………………………………….… October - December

Decision ………………………….…………..….. January - March

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Execution: April - June

o Board review……………………………….. November - June

o Adoption…………………………………….June

o Final Amended Budget for Prior Year………June

o Approval of Fund Balance Classifications….October

o Tax Rate Adoption…………………………..October

The Definition Phase begins with a review by the Board of Trustees and Superintendent of the educational, curriculum, financial and capital goals as the foundation for planning. With the ever changing accountability standards and rapidly changing student population, the District must constantly seek changes in the programmatic structure which yield the best results for students. Due to a changing economy, inadequate state funding, rising energy and health care costs, the District must develop and maintain financial policies that set the standards for financial stewardship to which the District will hold itself. Finally, with an ever growing student population, the District must be ever mindful of future facility and staffing impacts. This review allows the Board and Superintendent to define the planning parameters for budget development.

After completion of the Definition Phase and Board approval of the prior fiscal year’s audited financial statements, District staff can begin to generate information needed to identify potential financial imbalances and develop strategies for financial sustainability. This phase, known as the Analysis Phase, involves consideration of economic trends, the impact of the economy on property tax revenues, the state’s fiscal condition, state mandates, enrollment trends, class size standards, staffing considerations, educational and programmatic goals articulated by the Board, instructional needs, and facility needs.

The Chief Financial Officer and Budget Director begin preparing revenue, expenditure and debt estimates for the upcoming fiscal year and beyond. The estimates are updated continuously during the analysis and decision phases. Local property taxes, the District’s main source of operating revenue, must be estimated using preliminary appraisal values and collection rates based upon historical data. By law the budget for districts with a fiscal year end of June 30th must be adopted by the Board prior to receipt of the final certified appraisal rolls (typically in late August) and adoption of the tax rate in October. Current debt obligations are analyzed as well as the District’s ability to issue new debt for future facility needs.

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The Budget Development Committee reviews all of the information described above and begins a process of prioritization. The financial analysis considers decisions impacting both short-term and long-term financial stability. With staffing comprising approximately 87% of the total General Fund budget, it is a constant challenge to maintain a balanced budget while adding new staff to accommodate student growth as well as the operating costs for expanding facilities to house additional students.

Staffing allocations are managed centrally, taking into account input from campus principals and department heads. Additionally, the state mandated maximum student-teacher ratio of 22 students to 1 teacher for kindergarten through fourth grade requires the District to constantly monitor the ratio of students to teachers for all grade levels, as well as students per staff members (a state benchmark set by the Financial Integrity Rating System of Texas (FIRST) as a measure of sound financial management and budgeting).

The chart below shows the staffing ratios for the District as a whole have remained relatively consistent over the past three years with an increase in class size in the 2011-12 and 2012-13 due to the dramatic reductions in personnel for the 2011-12 fiscal year.

Staffing Ratios

14.814.4 14.5

15.6 15.8

7.77.3 7.5

8.0 8.1

6.0

8.0

10.0

12.0

14.0

16.0

18.0

2008-09 2009-10 2010-11 2011-12 2012-13(Budgeted)

Students/Teacher

Students/Staff

Balancing the curriculum offerings and the desired ratios of students to teachers with available funding has proven to be an annual challenge. Correctly predicting enrollment across all grade levels is necessary to establish accurate budget projections for revenues as well as expenditures.

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The Decision Phase integrates the planning parameters defined by the Board of Trustees and Superintendent with all of the information examined during the Analysis Phase in order to develop a financial strategy to achieve fiscal balance in the adoption of the budget. Members of the Budget Development Committee meet with campus and department administrators to discuss the connection between the goals and objectives of their individual campus or departmental improvement plans and the allocation of their budgetary resources. Programs are evaluated, needs are assessed and prioritized in the development of strategies for the achievement of success.

The District employs a site-based approach for campuses where principals play an integral part in determining how their resources are allocated. Campus allocations for non-salaried expenditures adjusted for estimated increases or decreases in enrollment serve as the starting point for the development of the campus budget for the next year. Campuses receive a per pupil dollar allocation which may be used for a variety of needs at the discretion of the campus administrators in accordance with district policies. This allocation is adjusted after budget adoption in December based upon actual enrollment as reported to the State per the Public Education Information Management System (PEIMS) enrollment snapshot. This information is submitted to the State at the end of October and subsequently reviewed and accepted by the State. Departments, on the other hand, do not receive an annual allocation based upon the number of students. However, their budgets are impacted by student growth since they provide services to campuses. Departments must submit increase requests to the Budget Development Committee for any and all increases, including additional staffing units. These requests are reviewed and prioritized by the Budget Development Committee in determining the strategy for maintaining fiscal balance. The Committee must develop a strategy that balances the educational services and programs provided to students with the tax burden on the community, long-term obligations, payroll costs, facility maintenance, and capital needs with a focus on financial sustainability.

Throughout the analysis and decision phases, the Board of Trustees receives updates, including revisions to the current year’s budget which can impact the next year’s enrollment, staffing and budget projections. Regularly scheduled meetings are held with the Board Finance Committee throughout the year and with the entire Board of Trustees beginning in February to start acquainting the Board with various segments of the proposed budget as developed by Administration in accordance with Board parameters and recommended by the Superintendent. The Execution Phase is the final phase of the budget development process. This phase involves a final review of updated financial projections and implementation of the financial strategy leading to the adoption of the budget in June.

The District endeavors to prepare its annual Salary and Compensation Plan, the largest segment of the annual budget, as early as possible during the budget review process. Early approval of this segment by the Board of Trustees provides Humble ISD with a competitive advantage in recruiting new educators as well as retaining existing staff that are offered contract renewals in April of each

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year. Although the District did adopt a Salary and Compensation Plan for 2012-13 in June, 2012 when the proposed budget for 2012-13 was adopted, the decision on salary increases was delayed until updated information is available concerning property values, state aid and enrollment.

The process for budget preparation and adoption is dictated by Texas Education Code Sections 44.002 - 44.006. The budget for school districts that operate on a July 1 to June 30 fiscal year must be prepared by June 19th each year and adopted by the Board of Trustees by June 30th. Districts are required to publish a Notice of Public Hearing to Discuss the Budget and Tax Rate in a local newspaper no fewer than ten days prior to nor greater than thirty days prior to the meeting where formal adoption is scheduled. Additionally, a summary of the proposed budget must be posted on the District’s website or in the District’s central administrative office on the same date as the newspaper publication as required by the TEC code. The date of publication for the 2012-13 notice was June 13, 2012. The Board officially adopted the budget for 2012-13 on June 26, 2012.

The final action required to complete the budgetary process cycle is adoption of the local property tax rate. The steps and timing of tax rate adoption are dictated by section 26.04 of the Texas Property Tax Code. Property is appraised and valued by the Harris County Appraisal District (HCAD). Final certified rolls are generally received by the District in late August. The Humble ISD Tax Office calculates the effective tax rate and the rollback tax rate in June. For the 2012-13 fiscal year, the required legal notice of these rates was published on June 13, 2012. As required by law, the Board of Trustees held a public hearing on the proposed rate on June 26, 2012 and will adopt the tax rate for 2012 at the October 9, 2012 board meeting.

The District’s process for developing the 2013 budget continued to integrate and implement coordinated planning processes producing district and campus plans that link the planning for curriculum management, staff development, student assessment, program evaluation, and budget development with those plans.

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Humble ISD Budget Development Process

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Humble ISD Budget Calendar Summary

Jul – Sep

Oct – Dec

Jan – Mar

Apr – Jun

Board of Trustees / Superintendent Develop:

o Strategic Vision

o 2012-13 Targets:

- Educational & Curriculum Goals

- Financial Goals

- Capital Goals

District Improvement Committee

o District Improvement Plan

Budget Development Committee:

o Fiscal Environmental Analysis

- National & Economic Trends

- Master Staffing Plan (including CY and NY enrollment projections; class size standards; and curriculum developments)

- State & Federal Mandates

- Capital Needs including Land Use Trends

o Revenue Projections

o Expenditure Projections

o Debt Projections

o Financial Balance Analysis

Campus / Department Resource Allocation Process:

o Program Evaluations

o Needs Assessments

o Prioritize Needs

o Campus/Department Goals & Objectives (CIPs / DIPs)

o Develop Strategies

District Resource Allocation Process:

o Review Campus / Department Needs

o Review Updated Financial Projections

o Implement Financial Strategy

o Adopt Budget

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Humble ISD Roles of Key Stakeholders

Board of Trustees:

Ultimate fiduciary responsibility for the District

Articulates a broad, strategic vision

Sets program goals / targets

Sets parameters for financial balance

Ultimately approves the District budget

Superintendent:

Works with the Board of Trustees in defining program goals / targets

Implements the Board’s vision

Serves as the leader of the planning process

Networks with organizations outside of the District in order to extend planning capabilities

Ultimately recommends the District budget

Chief Academic Officer:

Drives the District Improvement Plan (DIPs)

Drives the Campus Improvement Plans (CIPs) and applicable Department Improvement Plans

Ensures linkage between DIPs, CIPs and budget development

Drives the Master Staffing Plan

Guides program evaluations / needs assessment

Reviews prioritized needs

Chief Financial Officer:

Drives the planning process on a day-to-day basis

Focuses on financial sustainability

Emphasizes balancing educational services and programs with tax burden on the community, long-term obligations, payroll costs, facility maintenance, and capital needs

Performs fiscal and fund balance analyses

Drives financial strategy development

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(continued)


Reviews Master Staffing Plan

Identifies capital needs (including capital outlay)

Prioritizes campus / department needs

Creates departmental improvement plans

Determines impact of applicable state and federal mandates

Principals / Department Directors:

Work with appropriate division assistant superintendent on campus/department improvement plans

Work with appropriate division assistant superintendent on program evaluations / needs assessments

Work with appropriate division assistant superintendent to determine capital needs

Communicate financial planning issues to staff

Communicate campus / department needs to appropriate division assistant superintendent

Teachers:

Assist principals in evaluation of programs

Work with principals to provide input on gaining efficiencies / cost reduction strategies

Anticipate future curriculum and instructional needs

Support Staff:

Work with supervisors to provide input on gaining efficiencies / cost reduction strategies

Communicate department needs to division / department heads

Parents / Community:

Provide feedback on issues through surveys, specialized focus groups, etc.

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General Fund Budget Challenges

The 2012-13 General Fund budget continued to face the familiar challenges of uncertain property valuations and student enrollments due to the economic downturn, operating tax rate limits, cost increases due to inflation and increasing educational needs related to the changing student population.

The 82nd Legislative Session and Special Session did not include legislation to significantly change the funding system with regard to equity or inadequate funding. The state school finance system essentially freezes operating revenue at the 2005-06 level of Weighted Average Daily Attendance (WADA) funding and this funding is offset for any increases in local property taxes as a result of increased appraisals and new properties on the tax roll. Given the significant increase in state standards and concurrent significant decrease in state funding, the District joined a plaintiff group of school districts across the state challenging the constitutionality of the state school funding system.

In summary, the Board of Trustees adopted a deficit operating budget for the 2012-13 fiscal year with estimated expenditures of $264,739,447 exceeding estimated revenues of $262,234,248 by $2,505,199. Estimated tax collections were based on a flat property valuation projection and a 98.5% tax collection rate. State aid to the General Fund was projected to increase slightly to approximately $125 million. Appropriated expenditures for the 2012-13 fiscal year included the following changes:

Increase of $1.1 million for new staff due to student growth

Increase of $5.5 million for salaries funded in 2011-12 by federal dollars through the Education Jobs Grant

Increase of $350,000 for salaries previously funded through the Technology Allotment

Increase of approximately $100,000 for start up costs related to opening a new elementary campus in 2013-14

Increase of $2.5 million for inflationary costs related to support services (custodial, grounds, maintenance/operations, and transportation services), property insurance, initiatives resulting from the curriculum audit, additional diagnosticians, and software related to the student attendance initiative

The District made reductions in excess of $31 million during fiscal years 2002-03 through 2010-11. Additionally, the District cut another $24 million in the 2011-12 fiscal year in an effort to avoid further reductions during the second year of the biennium. Therefore, there were no additional reductions made in the 2012-13 budget.

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For the second consecutive year, it was recommended that compensation for all employees remain frozen until the fall. The District will reassess its fiscal condition at that time based upon the final outcome of the 2011-12 fiscal year, updated information regarding 2012 property values, 2012-13 student enrollment, and state aid to determine if any compensation increases can be awarded to employees. The District performed a similar assessment in the Fall of 2011 and the Board of Trustees approved salary increases of approximately $3.4 million in November, 2011. Teachers received varying percentage increases based upon years of experience ranging from 1% for 1 year of experience to 2.7% for 20 plus years of experience. The approved percentage increase for all other employees, except for Administrative Management, was approximately 2% of actual salary. All employees classified as Administrative Management received a flat amount of $500 or $800 depending on comparison to average market salaries.

Allocation of Human and Financial Resources

As mentioned earlier, the General Fund budget for Humble ISD is predominantly comprised of the salaries and related benefits of District employees. Special Revenue Funds also provide funding for a number of employees. Following is a summary of budgeted employee resource allocations funded from all funding sources for fiscal years 2010-11, 2011-12 and 2012-13:

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Budget Budget Budget

2010-11 2011-12 2012-13

Teacher 2,632.77 2,425.66 2,333.88

Total Teachers 2,632.77 2,425.66 2,333.88 Student/Teacher Ratio (see note below) 13.64 15.08 15.63

Counselor 83.50 80.50 80.50

Educational Diagnostician 33.00 35.10 34.78

Librarian 37.00 40.00 42.00

Occupational Therapist 8.60 7.20 8.40

Certified Orientation/Mobility Specialist (COMS) 2.00 2.00 2.00

Physical Therapist 4.80 3.80 3.00

School Nurse 40.00 41.00 40.00

LSSP/Psychologist 32.00 32.60 37.09

Social Worker 1.00 1.00 1.00

Speech Therapist/Speech-Language Pathologist 42.00 39.90 51.09

Visiting Teacher 1.00 - -

Teacher Facilitator 72.00 71.00 136.60

Department Head 7.00 - -

Athletic Trainer 10.00 10.00 10.00

Campus Professional 22.49 23.00 71.00

Non-Campus Professional 104.00 105.00 112.00

Total Professional Support 500.39 492.10 629.46

Student/Professional Support Ratio 71.77 74.31 57.95

Assistant Principal 103.00 84.00 83.00

Principal 41.00 41.00 42.00

Teacher Supervisor 3.30 3.00 2.00

Total Campus Administation 147.30 128.00 127.00

Student/Campus Administration Ratio 243.81 285.68 287.23

Superintendent 1.00 1.00 1.00

Deputy/Assistant 5.00 5.00 7.00

Chief Financial Officer 1.00 1.00 1.00

District Instructional Program Director/Executive 31.00 30.00 30.00

Athletic Director 2.00 2.00 2.00

Tax Assessor/Collector 2.00 2.00 2.00

Director of Personnel 1.00 1.00 1.00

Total Central Administration 43.00 42.00 44.00

Student/Central Administration Ratio 835.19 870.64 829.05

Education Aides 441.40 396.00 391.29

Certified Interpreter - - 6.00

Total Educational Aides 441.40 396.00 397.29

Student/Educational Aides Ratio 81.36 92.34 91.82

Total Auxiliary 1,347.62 1,331.40 1,330.83

Student/Auxiliary Ratio 26.65 27.47 27.41

Total Staff 5,112.48 4,815.16 4,862.46

Total Student/Staff Ratio (see note below) 7.02 7.59 7.50

Total Enrollment Per PEIMS 35,913.00 36,567.00 36,478.00

School FIRST Range for Student/Teacher Ratio 13.5 (Low) 22.0 (High)

School FIRST Range for Total Student/Staff Ratio 7.0 (Low) 14.0 (High)

Tot

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Cam

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Cen

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Edu

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A

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Au

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Budgeted Employee Resources by PositionP

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Sup

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The District was awarded an Education Jobs grant in 2011-12 to be accounted for as a Special Revenue Fund, which allowed the District to fund 113 teaching positions eliminated from the General Fund budget in 2011-12. These 113 teaching positions were returned to the General Fund for the 2012-13 budget.

Per pupil allocations budgeted in 2012-13 for instructional supplies, contracted services, and other operating costs were based on a projected total enrollment of 36,478 students and per student allocations of $60.50, $48.50, and $32.50 for high school, middle school, and elementary school students respectively.

General Fund Analysis

The General Fund is established to account for resources that finance the fundamental operations of the District. All revenues and expenditures not required to be accounted for in another fund are accounted for in this fund. As required by TEA, this fund is budgeted annually. Fund balance may be appropriated only through official board action. This action is in the form of an approved budget amendment.

Revenues

For 2012-13, General Fund Revenue is budgeted at $262,234,248. The predominant sources of revenue for the General Fund are local property tax collections and state funding as illustrated in the following five year summary:

Humble Independent School DistrictGeneral Operating Fund Revenues by Object Summary

For the Budget Year 2012-13

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Local & Intermediate 122,334,914$ 124,307,770$ 124,083,037$ 125,580,852$ 123,919,652$ State Program 133,225,904 129,050,365 115,954,903 132,239,241 138,269,596 Federal Program 309,689 473,445 384,916 528,785 45,000

Total Revenues 255,870,507$ 253,831,580$ 240,422,856$ 258,348,878$ 262,234,248$

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$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

Thousands

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Audited)

2012-13(Budgeted)

General Fund Revenues

Local & Intermediate State Program Federal Program

Local and intermediate sources of revenue generated 47.3% of all sources of revenue in 2011-12. Some of the revenues included in this category are: tax collections, earnings on investments, building rentals, extracurricular activities, contributions and other miscellaneous revenues. For 2012-13 local revenue is estimated at $123,919,652 or 47.3% of total revenue.

Approximately 98% of local revenues come from the collection of property taxes. The Texas Legislature passed a law in 2006 that reduced the maintenance and operations (M&O) tax rate from a maximum of $1.50 per $100 valuation in fiscal year 2006 to $1.04 in fiscal year 2008 (the maximum without a voter-approved rollback election). District taxpayers approved an increase of $0.13 in November 2008 through a rollback election for a total M&O rate of $1.17 (the maximum allowed). Property valuations for the 2012 tax year are estimated to remain stable. Budgeted General Fund tax collections for fiscal 2013 total approximately $123 million based on a tax collection rate of 98.5% including current and delinquent taxes, penalties, and interest. This rate is calculated based upon prior years’ collection data.

State sources of revenue that support the General Fund are significant to the District, representing 52.7% of all available funding sources budgeted in 2012-13. Over 90.1% of state funding is distributed through the Texas Education Agency’s (TEA) Foundation School Program (FSP). Districts receive state aid based on a complex funding formula. The result of this formula is that the higher a district’s property wealth (assessed property value) per student, the less state funding the district receives. Attendance is reported to the state through the PEIMS system and used to determine how many students are at the calculated per student amount.

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State revenues increased from fiscal 2011 to 2012 by 14% due primarily to an adjustment in 2010-11 made by TEA related to prior fiscal years and the District’s participation in a Tax Increment Reinvestment Zone (TIRZ). In January 2010, the District received notice from the TEA that its original state aid was being recalculated retroactively to fiscal year 2005-06 due to an error in the initial calculation related to the District’s participation in a TIRZ. The initial impact was estimated to be a reduction of $18 million. This issue was addressed by the 82nd Legislature and resulted in a $8.9 million loss in state aid which was reflected in the District’s financial statements for the fiscal year ended June 30, 2011. For 2012-13, General Fund state aid is expected to increase by 4.6% (excluding TRS On-Behalf revenue) due primarily to increased enrollment.

Revenues received from federal sources constitute less than 0.02% of total revenues and include indirect costs from federal programs and revenue for the Junior ROTC programs at the high schools. These revenues are projected to be slightly lower in 2012-13 due to the anticipated decline in federal programs that are accounted for under Special Revenue Funds, thereby generating a decline in the amount of revenue to be recognized in the General Fund for indirect costs associated with those federal programs.

The General Fund receives other financing sources of funding through sales of surplus equipment and insurance proceeds from losses on insured property. In fiscal year 2012, revenue from sales of property totaled approximately $84,424. No revenue has been budgeted for fiscal year 2013.

Expenditures

Expenditures funded with General Fund revenues provide for the general educational services for all students, including salaries and related benefits for campus, administrative, and operations personnel, instructional supplies and materials, utilities, facilities maintenance, athletics, and instructional and administrative contractual services. Of these, salaries and related benefits costs comprise the largest expenditure category followed by contracted services which is predominantly expenditures for utilities. For 2012-13, the General Fund salaries and benefits budget totals $228,186,937 or 86.2% of total projected expenditures, followed by contracted services projected expenditures of $17,291,110 or 6.5% of the total General Fund expenditure budget.

A five year comparison of General Fund expenditures presented by object group for 2008-09 through 2011-12 and budgeted for 2012-13 is presented below followed by a chart that reflects the 2012-13 budgeted expenditures on a percentage basis by object group:

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Humble Independent School DistrictGeneral Operating Fund Expenditures by Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Salaries/Benefits 198,013,301$ 216,869,391$ 210,269,707$ 209,292,239$ 228,186,937$ Contracted Services 15,971,886 16,888,339 17,603,142 14,931,950 17,291,110 Supplies/Materials 4,965,907 5,715,519 6,350,111 6,419,660 7,543,004 Other Operating 7,968,970 13,850,516 10,922,728 10,180,589 11,511,081 Capital Outlay 247,827 381,326 746,748 695,754 207,315

Total Expenditures 227,167,891$ 253,705,091$ 245,892,436$ 241,520,192$ 264,739,447$

General Operating Fund 2012-13 Budgeted Expenditures by Object

0.08%

4.35%

86.19%

6.53%2.85%

Salaries/Benefits

Contracted Services

Supplies/Materials

Other Operating

Capital Outlay

- 38 -


General Fund actual expenditures presented on a functional groupings basis for fiscal years 2008-09 through 2011-12 and budgeted functional groupings expenditures for fiscal 2012-13 are presented in the following chart:

$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

$180,000

Thousands

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12 (Unaudited)

2012-13(Budgeted)

General Operating Fund Expenditures by Functional Grouping

Instructional & Related Svcs

Instructional & School Leadership

Student Support Svcs

Administrative Support Svcs

Maintenance & Operations

Technology & Security Svcs

Community Svcs

Intergovernmental Charges

Clearly evident from the above chart are the four functional groupings that make up approximately 92% of the General Fund Budget: Instruction and Related Services, Instructional and School Leadership, Student Support Services, and Maintenance and Operations. Instruction and Related Services are primarily budgeted and expended by the campuses. The largest component of this functional grouping is teacher salaries and related benefits. Instructional and School Leadership expenditures, also predominately budgeted and expended by campuses, consist mainly of campus administrative staff salaries and related benefits. The Student Support Services functional grouping includes Guidance and Counseling expenditures budgeted mainly at the campus level, Social Work Services, Student Health Services, Pupil Transportation, and Co-curricular/Extracurricular Activities expenditures budgeted and administered by District departments.

- 39 -


In addition to the functionally budgeted expenditures, the General Fund transferred a total of $20,487 to provide resources to the Internal Service Fund for the Print Shop. This transfer has been recorded in the audited financial statements as Other Financing Uses. No transfers are anticipated in 2012-13.

Fund Balance

By Board policy, the District targets an annual unassigned general fund balance of between 17% (60 days) and 25% (90 days) of total operating expenditures. This fund balance target is necessary to enable the District to respond to cash flow shortages, large or unanticipated one-time expenditures, economic changes, and/or changes in state funding while preserving financial stability. Following any year where the audited fund balance falls outside the policy range, adjustments in budgeted expenditures will be incorporated into the budget development process for the next budget cycle. If the minimum targeted balance is not attainable in the budget being developed, the Board will endeavor to reach the target within two years time.

Classifications of funds within fund balance shall be made in accordance with governmental accounting standards as promulgated by the Governmental Accounting Standards Board (GASB). These classifications include:

Nonexpendable

Restricted

Committed

Assigned

Unassigned

The Board, by formal action, may establish, modify or remove commitments of fund balance from time to time to meet specific District needs. Assignments of fund balance, earmarking of funds for specific purposes, may be made by the Board Finance Committee or the Superintendent and the Chief Financial Officer.

As noted earlier in the Budget Challenges Section, during the 2013 budget development process, the District struggled to create a projected balanced budget while adding expenditures of $5.5 million for employees previously funded with federal dollars (Education Jobs Grant), new staff to accommodate student growth, and salary increases. The estimated unaudited, unassigned fund balance for the fiscal year ended June 30, 2012 is $60.4 million, or 25% of total budgeted operating expenditures for 2011-12. The fiscal year 2012-13 adopted budget results in a projected unassigned fund balance of $57.9 million or 21.9% of total budgeted operating expenditures for 2012-13.

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As mentioned above, one of the necessities of maintaining an unassigned fund balance is to accommodate cash flow shortages. The TEA’s payment classification system is an important component when considering the District’s cash flow position. For funding distribution purposes, TEA classifies school districts into one of three payment classes based upon a district’s wealth per student as compared to the statewide average. Humble ISD is considered a Class 2 district, which is defined as a district with wealth per student that is at least 50% of the statewide average but does not exceed the statewide average. What this means is that the District receives state aid payments only in the months of September, October, November, April, May, June, July, and August according to a percentage of the remaining allocation from the Foundation School Fund. Since the District does not begin collecting significant property tax revenues until late November to early December of each fiscal year, this lack of revenue inflow coupled with a decreasing unassigned fund balance could cause the District to experience cash flow shortages when making required payroll and other operating expenditures in late summer and early fall. A cash flow shortage could create the need for short term borrowing at prevailing market interest rates.

The following graph shows the fund balance levels for the previous four years as well as budgeted for 2012-13.

$-

$10

$20

$30

$40

$50

$60

$70

$80

$90

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

General Operating FundFund Balance Analysis

Reserved / NonSpendable

Designated /Assignments

Unreserved andUndesignated /Unassigned

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Financial Plan

The following information summarizes the General Fund financial plan for the current budget year as well as the next three years.

Humble Independent School DistrictGeneral Operating Fund Long Range Planning


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

RevenuesLocal 123,919,652$ 125,148,598$ 126,389,834$ 127,643,482$ State 138,269,596 139,798,002 141,718,562 145,714,304 Federal 45,000 45,000 45,000 45,000

Total Revenues 262,234,248$ 264,991,600$ 268,153,396$ 273,402,786$

ExpendituresPayroll 228,186,937$ 231,529,012$ 233,446,384$ 235,429,276$ Professional & Contracted Services 17,291,110 17,780,140 18,236,890 18,726,890 Supplies and Materials 7,543,004 7,594,121 7,804,121 8,014,121 Other Operating Costs 11,511,081 11,842,601 12,142,601 12,442,601 Debt Service - - - - Capital Outlay 207,315 120,938 120,938 120,938

Total Expenditures 264,739,447$ 268,866,812$ 271,750,934$ 274,733,826$

Excess (Deficiency) of Revenues Over (Under) Expenditures (2,505,199)$ (3,875,212)$ (3,597,538)$ (1,331,040)$

Other Financing Sources and (Uses)Sale of Real and Personal Property -$ -$ -$ -$ Transfers In - - - - Other Resources - - - - Transfers Out (Use) - - - -

Total Other Financing -$ -$ -$ -$

Net Changes in Fund Balance (2,505,199)$ (3,875,212)$ (3,597,538)$ (1,331,040)$

Projected Unassigned Fund Balance - July 1 60,385,170 57,879,971 54,004,759 50,407,221

Projected Unassigned Fund Balance - June 30 57,879,971$ 54,004,759$ 50,407,221$ 49,076,181$

Percentage of Unassigned Fund Balance 21.86% 20.09% 18.55% 17.86%

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Debt Service Fund Overview

Debt Service Fund Process

The Debt Service Fund covers projected expenditures for long-term debt principal and interest payments for which a portion of local property tax revenue is dedicated. Revenue estimates are developed for this fund using the same property tax valuation and collection assumptions that were assumed when developing the estimates for the General Fund. Expenditures are budgeted using debt amortization schedules provided by the lender when the debt was originally issued. The Debt Service Fund budget for 2012-13 was approved by the Board of Trustees on June 30, 2012.

Debt Service Fund Challenges

As stated in the District’s Debt Management Policy, the District strives to maintain financial stability while minimizing the cost to taxpayers and the cost of borrowing. The District has structured its debt schedules to maintain a relatively stable debt tax rate and with maturities that match well with the useful life of the assets for which debt is incurred. This becomes especially challenging for a fast growth District that has critical capital needs for housing additional students. The District currently has $155.92 million in authorized but unissued bonds. With no growth in property valuations, the District is precluded from issuing additional debt in order to build new campuses without increasing the debt tax rate or expanding average debt maturities.

Debt Service Fund Analysis

The District issues long term debt to finance its capital projects and to refund previous debt issues with less favorable interest rates. The Debt Service Fund accounts for the accumulation of resources for and the payment of long term debt principal and interest payments for these debt issuances. This fund’s resources include a portion of local property tax collections, interest earnings, state funding through TEA under the Existing Debt Allotment program (EDA) and New Instructional Facilities Allotment Program (NIFA), and revenue related to the District’s participation in a Tax Increment Reinvestment Zone.

- 43 -


Revenue

The District received total debt service revenues of $52,246,338 in fiscal year 2011-12 of which $46,029,494 was local revenue, including Tax Increment Reinvestment Zone (TIRZ) revenue of $9,262,916, or 17.7%, from the TIRZ. State revenues totaled $6,216,844 or 11.9% of total revenue. The Debt Service Fund received transfers of interest income from the Capital Projects Fund of $77,758 dedicated to the payment of debt. The TIRZ and State revenues saved approximately $0.09 and $0.06, respectively, in the debt service tax rate. For 2012-13, the Debt Service Fund is budgeted to collect $7,801,287 from the TIRZ and $5,740,760 in state aid. This equates to approximately 13 cents on the 2012-13 tax rate.

Humble Independent School DistrictDebt Service Fund Revenues By Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

LocalProperty Taxes - Local 35,516,504$ 34,584,525$ 34,591,576$ 34,675,098$ 34,703,664$ Property Taxes - TIRZ - 1,856,890 1,745,622 2,059,693 2,059,693 Interest on Investments 534,321 148,650 43,030 31,787 29,000 TIRZ 5,521,111 11,642,730 8,376,196 9,262,916 7,801,287 Miscellaneous - - - - -

Subtotal Local 41,571,936$ 48,232,795$ 44,756,424$ 46,029,494$ 44,593,644$

StateExisting Debt Allotment 7,196,641$ 4,755,738$ 4,701,030$ 5,823,871$ 5,314,935$ Instructional Facility Allotment 619,128 461,212 382,417 392,973 425,825

Subtotal State 7,815,769$ 5,216,950$ 5,083,447$ 6,216,844$ 5,740,760$

Other Financing SourcesIssuance of Bonds -$ -$ 33,365,000$ -$ -$ Transfers In 1,521,044 124,801 100,408 77,758 50,000 Premium/Discount on Bonds - - 4,387,616 - - Prepaid Interest - - - - -

Subtotal Other 1,521,044$ 124,801$ 37,853,024$ 77,758$ 50,000$

Total Revenues 50,908,749$ 53,574,546$ 87,692,895$ 52,324,096$ 50,384,404$

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Expenditures

Debt Service expenditures include principal and interest payments on bonded debt, associated fees for debt management, and payments to a TIRZ. A five year history of expenditures and the approved budget for 2012-13 are shown in the following chart.

Humble Independent School DistrictDebt Service Fund Expenditures by Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

ExpendituresPrincipal on Long Term Debt 21,055,000$ 20,575,000$ 16,680,000$ 16,850,000$ 17,605,000$ Interest on Long Term Debt 26,167,576 28,645,244 30,780,603 31,185,628 32,664,390 Debt Fees 590,621 47,740 1,269,970 19,537 60,750 Payments to Tax Increment Fund 1,492,738 1,659,764 1,564,796 1,796,349 1,796,350

Subtotal Expenditures 49,305,935$ 50,927,748$ 50,295,369$ 49,851,514$ 52,126,490$

Other Financing Sources UsesPmt to Refunded Bonds Escrow Agent - - 37,465,263 - -

Subtotal Other -$ -$ 37,465,263$ -$ -$


$-

$10

$20

$30

$40

$50

$60

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

Debt Service Expenditures

Payments to TaxIncrement Fund

Debt Fees

Interest on LongTerm Debt

Principal on LongTerm Debt

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As of the fiscal year ending June 30, 2012, the District has a ratio of net bonded debt to assessed value of 5.74% and balance of $611,985,000 in general obligation bonds issued and outstanding. The table presented below is a schedule of required payments for these general obligation bonds followed by a table of Valuation and Tax Supported Debt History.

Humble Independent School DistrictAggregate Debt Schedule

For the Year Ending June 30, 2012

Fiscal TotalYear Principal Interest Debt

2013 17,605,000 32,664,390 50,269,390

2014 16,865,000 33,248,965 50,113,965

2015 19,180,000 34,686,603 53,866,603

2016 21,205,000 34,606,914 55,811,914

2017 24,590,000 30,055,856 54,645,856

2018-2022 158,120,000 110,169,585 268,289,585

2023-2027 171,345,000 71,647,820 242,992,820

2028-2032 159,635,000 27,275,500 186,910,500

2033-2035 23,440,000 1,607,625 25,047,625

Total 611,985,000$ 375,963,258$ 987,948,258$

Humble Independent School DistrictValuation and Tax Supported Debt History


Year

Estimated District

Population

Taxable Assessed

Value

Taxable Assessed

Value Per Capita

Tax Supported Debt

Outstanding at Year End

Ratio of Tax Supported

Debt to Assessed Value

Tax Supported

Debt Per Capita

2008 139,550 9,548,595,428 68,424 592,320,000 6.20% 4,245 2009 146,527 10,414,226,700 71,074 571,265,000 5.49% 3,899 2010 161,006 10,624,062,726 65,986 624,200,000 5.88% 3,877 2011 172,036 10,564,977,883 61,411 628,835,000 5.95% 3,655 2012 172,290 10,666,905,256 61,913 611,985,000 5.74% 3,552 2013 177,666

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During the year, the District financial staff and the District’s financial advisor, First Southwest Company, monitor the District’s debt position, examining capacity to issue additional debt and opportunities to refund outstanding debt in accordance with the Debt Management Policy.

Fund Balance

Per the District’s Debt Management Policy, the minimum target for restricted debt service fund balance is 25% of the annual debt service requirements on all outstanding debt issuance. The following table shows the debt service fund balance for the previous four years as well as the projection for the 2012-13 fiscal year:

$30

$31

$32

$33

$34

$35

$36

$37

$38

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

Debt Service Fund Balance

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Financial Plan

In November of 2007 the Board of Trustees approved a formal Debt Management Policy for the District. The policy provides guidelines and rationalization for structuring debt and demonstrates the District’s commitment to long-term financial planning. The primary objective of the policy is to ensure prudent debt management practices which:

Maintain financial stability

Preserve public trust

Minimize costs to taxpayers

Minimize borrowing costs

Preserve access to financial markets

Demonstrate adequate administrative oversight of debt programs to credit rating agencies

The following information summarizes the Debt Service financial plan for the current budget year as well as the next three years. With the start of the 2012-13 school year, actual enrollment appears to be within the 2012-13 enrollment projections. District staff will continue to monitor current year enrollment throughout the year and enrollment projections for future years will be revised with demographic updates. The current debt projections indicate the District will annually draw down debt service fund balance and will go below the 25% target by fiscal 2018.

$-

$5

$10

$15

$20

$25

$30

$35

$40

Millions

2012-13(Budgeted)

2013-14(Budgeted)

2014-15(Budgeted)

2015-16(Budgeted)

Debt Service Fund Balance Projection

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Humble Independent School DistrictDebt Service Fund Long Range Plan Summary


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

RevenuesLocal 44,593,644$ 44,961,278$ 45,332,588$ 45,707,611$ State 5,740,760 5,901,267 6,130,700 6,669,379

Total Revenues 50,334,404$ 50,862,545$ 51,463,288$ 52,376,990$

ExpendituresPrincipal on Long Term Debt 17,605,000$ 16,865,000$ 19,180,000$ 21,205,000$ Interest on Long Term Debt 32,664,390 33,248,965 34,686,603 34,606,914 Debt Fees 60,750 60,750 60,750 60,750 Payments to Tax Increment Fund 1,796,350 1,796,350 1,796,350 1,796,350


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures (1,792,086)$ (1,108,520)$ (4,260,415)$ (5,292,024)$

Other Financing Sources / (Uses)Issuance of Bonds -$ -$ -$ -$ Transfers In 50,000 - - - Premium/Discount on Bonds - - - - Prepaid Interest - - - - Pmt to Refunded Bonds Escrow Agent - - - -

Total Other Financing 50,000$ -$ -$ -$


Projected Fund Balance - July 1 37,613,814 35,871,728 34,763,208 30,502,793

Projected Fund Balance - June 30 35,871,728$ 34,763,208$ 30,502,793$ 25,210,769$

Percentage of Fund Balance 68.82% 66.89% 54.74% 43.72%

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Fiscal Tax Maintenance & Debt Total Year Year Operations Service Tax Rate

2002-03 2002 $1.5000 $0.2400 $1.74002003-04 2003 $1.5000 $0.2400 $1.74002004-05 2004 $1.5000 $0.2400 $1.74002005-06 2005 $1.5000 $0.2700 $1.77002006-07 2006 $1.3700 $0.2700 $1.64002007-08 2007 $1.0400 $0.2700 $1.31002008-09 2008 $1.1700 $0.3500 $1.52002009-10 2009 $1.1700 $0.3500 $1.52002010-11 2010 $1.1700 $0.3500 $1.52002011-12 2011 $1.1700 $0.3500 $1.52002012-13 2012 $1.1700 $0.3500 $1.5200

Source of Information: Humble Independent School District Tax Office and Harris County Appraisal District.

Tax Rate TrendsHumble Independent School District

Humble Independent School DistrictDistribution of Tax Base

Tax Roll Tax Roll Tax Roll Tax Roll Tax Roll1

2008-09 2009-10 2010-11 2011-12 2012-13

Residential 7,991,135,853$ 8,166,185,980$ 8,271,446,718$ 8,327,981,827$ 8,325,538,135$

Commercial & Industrial 1,902,944,942 1,968,131,161 1,823,965,953 1,883,768,525 1,883,211,643

Commercial & Residential Acreage 266,051,977 221,041,865 203,589,076 190,984,454 190,924,191

Undeveloped Land 107,957,939 128,159,560 122,504,919 130,112,927 130,076,703

Utilities, Minerals & Pipelines 146,135,989 140,544,160 143,471,217 134,057,523 134,022,299

Taxable Assessed Value 10,414,226,700$ 10,624,062,726$ 10,564,977,883$ 10,666,905,256$ 10,663,772,971$

(1) Based on estimated 2012 Total Certified Assessed Values


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National School Breakfast and Lunch Program Fund

Department Goals

Child Nutrition Department goals funded for 2012-13 and the District priorities addressed are as follows:

District Priority: Develop and Retain Our People

Goal: To establish an all CNS employee training program that will teach the regulations of USDA, TDA and/or local health and sanitation authorities.

Objective: Assist all staff to learn the National School Breakfast and Lunch regulations so that the department will always be in compliance.

Evidence of Accomplishment: All employees will have successfully passed the courses that pertain to their job function.

Rationale for Goal/Objective (Identify Need)

- Federal and State Regulations must be followed or federal reimbursement will be withheld.

- Sanitation requirements by local health/sanitation authorities must be met to avoid making students ill.

Data Analysis:

- A minimum of 8 hours of training annually

- Employees receive TASN certification credit for passing the course

- Employees must receive an 70% or better on exams to pass the course

Implications:

- Safer working atmosphere

- Better trained employees

- More efficient use of work time

- Regulations met

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- Better training leads to less turnover

- Employees are able to move up within the department

Benchmarking Information:

- TDA Administrative Reference Manual

- City of Houston health/sanitation regulations

- NutriKid Point of Sale and Nutritional Software

District priority: Maximize our Financial Resources

Goal: To be financially sound.

Objective: To make any necessary changes in order that Child Nutrition Services will continue to be self-funded and fiscally sound.

Evidence of Accomplishment: Child Nutrition Services will be financially sound maintaining at least a 10% fund balance.

Rationale for Goal/Objective:

- Breakfast is the most important meal of the day for learning

- The CRE for Humble ISD will be in the 2011-2012 SY or the 2012-2013 SY

- Marketing in our schools will create an inviting environment for our students

Data Analysis:

- Monthly Profit and Loss Reports

- Monthly Accumulative Program Operational Analysis Report

- Pre-cost menus

- Portion control test results

Implications:

- Child Nutrition Services Department will continue to run as a self-funded program

Benchmarking Information:

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- Financial Accounting

- TDA- Administrative Reference Manual

- USDA Regulations

National School Breakfast and Lunch Program Fund Process

The National School Breakfast and Lunch Program Fund is accounted for as a special revenue fund in Humble ISD. The District receives federal reimbursement revenue originating from the United States Department of Agriculture (USDA) for meals served via the National School Breakfast and Lunch Program. It also receives user fee revenue for meals served to students who do not qualify to participate in the USDA program. All revenues earned by the fund are retained in the fund to cover its expenditures.

Estimated revenues for this fund are based on the same enrollment projections that are used for the General Fund budget. These enrollment projections coupled with historical federal program participation percentages provide the basis for revenue estimation on a meals served basis. Expenditures consist of payroll and related benefits, food and food supplies, other operating costs, and capital expenditures. Payroll and related costs are projected using the District’s Salary and Compensation Plan. Expenditures for food, food supplies and other operating costs are projected using current and historical data. Capital expenditures, if not covered by general obligation bond allocations, are generally based upon current replacement costs of equipment.

National School Breakfast and Lunch Program Fund Challenges

The 2012-13 National School Breakfast and Lunch Program Fund faced many challenges including changes in student enrollment, increases in food, food supplies, and other operating costs, staff retention and changes in meal prices.

The Healthy Hungry Kids Act of 2010 required those districts that participate in the National School Breakfast and Lunch program to increase paid meal prices to the level of the free meal reimbursement rate to prevent free meal reimbursements from subsidizing paid meals costs. Due to this Act, the District increased meal prices for the first time in twelve years in fiscal year 2011-12. However, in fiscal year 2012-13, it was not necessary for the District to increase meal prices.

- 53 -


Each of the District’s 40 campuses has a self-operated cafeteria that prepares breakfast and lunch for students, staff and guests. There are no kitchen facilities at Quest Early College/LoneStar Campus. Meals are prepared at Atascocita High School and transported to that campus. In 2011-12, the campuses served over 6.4 million reimbursable and paid meals. The 2012-13 budget includes funding for again serving approximately 6.4 million meals. The Child Nutrition Services Department employs over 350 individuals to provide this service.

National School Breakfast and Lunch Program Fund Analysis

The National School Breakfast and Lunch Program Fund, the only officially budgeted special revenue fund, is administered by the Child Nutrition Services Department which operates under the National School Breakfast and Lunch Program requirements, state regulations, and District Board policy. The National School Breakfast and Lunch Program is administered on a federal level by the USDA and on the state level by the Texas Department of Agriculture (TDA). The program specifies participation eligibility of students and meal requirements. Meals are provided to eligible students free or at reduced prices. Meals served must also adhere to the Texas Public School Nutrition Policy.

Revenue

Following is a summary of National School Breakfast and Lunch Program historical revenues as well as the revenues budgeted for 2012-13.

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Humble Independent School DistrictNational School Breakfast and Lunch Program Revenues by Object Category


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

LocalInterest on Investments 33,379$ 4,407$ 8,017$ 6,104$ 7,500$ Meal Charges 6,743,693 7,595,866 7,768,375 8,335,998 8,192,997 Local - Other 4,304 6,665 - 18,182 7,550

Subtotal Local 6,781,376$ 7,606,938$ 7,776,392$ 8,360,284$ 8,208,047$

StateNational School Lunch Match 75,694 74,295 76,688 82,798 75,000

Subtotal State 75,694$ 74,295$ 76,688$ 82,798$ 75,000$

FederalSchool Breakfast Program 865,166$ 1,111,011$ 1,326,013$ 1,339,766$ 1,285,695$ School Lunch Program 3,721,341 4,310,787 4,833,782 5,059,073 5,007,527 USDA Donated Commodities 252,182 230,016 787,667 795,553 50,000

Subtotal Federal 4,838,689$ 5,651,814$ 6,947,462$ 7,194,392$ 6,343,222$

Total Revenues 11,695,759$ 13,333,047$ 14,800,542$ 15,637,474$ 14,626,269$

$-

$2

$4

$6

$8

$10

$12

$14

$16

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

National School Breakfast & Lunch Program Revenues

Local

State

Federal

- 55 -


A summary of meals served per day is presented for the same time period and includes a comparison to the District’s Average Daily Attendance (ADA).

Average Meals Served / ADA

0

7,500

15,000

22,500

30,000

37,500

2007-08(Audited)

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

Expenditures

Actual expenditures for the National School Breakfast and Lunch Program Fund for the last five years and the projected expenditures for 2012-13 by object of expenditure category are as follows:

Humble Independent School DistrictNational School Breakfast and Lunch Program Expenditures by Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Salaries/Benefits 5,209,547$ 5,079,404$ 5,423,228$ 5,566,265$ 5,830,503$ Contracted Services 334,397 335,157 333,692 340,107 424,183 Supplies/Materials 5,421,347 6,163,654 7,372,986 7,775,371 7,873,942 Other Operating 51,050 64,931 71,824 142,273 121,641 Capital Outlay 530,659 355,279 949,046 1,983,320 376,000


- 56 -


The functional budget approved by the Board for 2012-2013 is broken down as follows:

National School Breakfast & Lunch Program 2012-13 Expenditures by Function

$852

$62,717

$590,740

$13,971,960

Food Services

Plant Maintenance and Operations

Security and Monitoring Services

Data Processing Services

The Food Services function, which is approximately 95% of budgeted National School Breakfast and Lunch Program expenditures, includes the salaries and benefits for all Child Nutrition employees, the cost of all food and supplies purchases to provide meals, purchases of equipment used to provide child nutrition services, and miscellaneous other operating costs. The National School Breakfast and Lunch Program Fund plant maintenance function includes the costs of cafeteria equipment maintenance as well as food delivery equipment and the school cafeterias’ proportionate share of building utilities.

Fund Balance

Fund Balance for the National School Breakfast and Lunch Program Fund exceeded the federal program limit of 90 days of operating expenditures in 2010-11. As per program requirements, the Child Nutrition Service submitted a plan to the Texas Department of Agriculture for the use of 2010-11 fund balance. The approved plan granted permission to renovate two twenty-five year old middle school campus cafeterias, replace two serving lines, and replace a twenty-year old warehouse

- 57 -


freezer, used solely by Child Nutrition Services for storage of processed and direct commodity items. The plan was approved and the 2011-12 budget was amended to reflect the approved use of the fund balance. Since construction could not be done during the school year, not all of the construction was completed before June 30, 2012. Therefore, a carryover encumbrance of $1,085,395 will be reflected as an amendment to the 2012-13 budget. This will reduce 2012-13 estimated restricted fund balance to $3,946,985 or 25.12%.

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Financial Plan

The following information summarizes the National School Breakfast and Lunch Program financial plan for the current budget year as well as the next three years. A more detailed analysis can be found under the Long Range Financial Planning heading in the Financial Section.

Humble Independent School DistrictNational School Breakfast and Lunch Program Long Range Plan


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

RevenuesLocal 8,208,047$ 8,371,907$ 8,559,936$ 8,773,558$ State 75,000 75,000 75,000 75,000 Federal 6,343,222 6,343,222 6,343,222 6,343,222

Total Revenues 14,626,269$ 14,790,129$ 14,978,158$ 15,191,780$

ExpendituresPayroll 5,830,503$ 6,078,313$ 6,199,879$ 6,326,308$ Professional & Contracted Services 424,183 432,667 441,320 450,146 Supplies and Materials 7,873,942 8,188,900 8,516,456 8,857,114 Other Operating Costs 121,641 124,074 126,555 129,086 Capital Outlay 376,000 1,075,000 82,000 82,000


Excess (Deficiency) of Revenues Over (Under) Expenditures -$ (1,108,825)$ (388,052)$ (652,874)$

Other Financing Sources (Uses) Transfers Out (Use) -$ -$ -$ -$


Net Changes in Fund Balance - (1,108,825) (388,052) (652,874)


Projected Total Fund Balance - June 30 5,032,380$ 3,923,555$ 3,535,503$ 2,882,629$

Percentage of Fund Balance* 34.41% 24.68% 23.01% 18.19%

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Non-budgeted Governmental Funds

Capital Projects Fund

Over the past ten years, Humble ISD has experienced a 40.1% student enrollment growth rate. New communities have been built in previously sparsely populated areas of the District resulting in the need for new school facilities at the elementary and secondary level. Neighborhoods in existing communities have also expanded requiring the District to add classroom space to existing schools. The expansion of technology to the classroom and the need to increase the operating efficiency of facilities has required the District to perform renovations in every District facility and expand its data processing capabilities. This has been accomplished through voter authorization of the following general obligation bonds accounted for in the Capital Projects Fund:

Authorized Amount

September 2002 $229,984,624

April 2005 $342,030,000

May 2008 $244,920,000

Total $816,934,624

.

Over 10,000 new students have enrolled since 2002-03. Three new high schools, two new middle schools, and six new elementary schools have been constructed using bond funds. Major renovations have been performed at Turner Stadium, the Community Learning Center, the Transportation Center, as well as existing Humble and Kingwood high schools and middle schools. These funds have also provided funding for new school buses, new financial software and support systems, technology equipment upgrades and other new equipment and furnishings for the campuses.

As part of the bonds authorized in May 2008, funds have been allocated for the purchase of land and construction for two new elementary schools and one new middle school. Elementary #27 is currently projected to open in the Fall of 2013. The District will reassess the need for an additional elementary and middle school depending on the forecast for student enrollment and debt capacity in the coming years.

- 60 -


The following graphic depicts the steady enrollment growth the District has experienced since 2003.

Humble ISD Enrollment Analysis

26,02527,009

28,159

29,706

31,327

32,97033,883

34,92335,913 36,076 36,478

25,000

27,000

29,000

31,000

33,000

35,000

37,000

39,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013(Budgeted)

A summary of bonds authorized and issued since 2002 is represented below. 2008 bonds authorized but not yet issued total $155,920,000.

Humble Independent School DistrictBond Authorization Summary

For the Fiscal Year Ending June 30, 2012

2002 2005 2008 TOTAL

Authorized 229,984,624$ 342,030,000$ 244,920,000$ 816,934,624$

Bond Sales:2002 (63,650,000) - - (63,650,000) 2003 (92,000,000) - - (92,000,000) 2004 - - - - 2005 (45,000,000) (42,300,000) - (87,300,000) 2006 (29,334,624) (98,410,000) - (127,744,624) 2007 - (110,000,000) - (110,000,000) 2008 - (76,400,000) - (76,400,000) 2009 - (14,920,000) (64,000,000) (78,920,000) 2010 - - - - 2011 - - (25,000,000) (25,000,000) 2012 - - - -

Authorization Remaining -$ -$ 155,920,000$ 155,920,000$

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Following is a summary of the allocation of funds:

Humble Independent School DistrictCapital Projects Summary by Major Project


Project

2002

Authorization

2005

Authorization

2008

Authorization Total

Land Acquisition 3,363,367$ 14,407,082$ 15,980,454$ 33,750,903$

New Facilities 83,574,655 177,145,602 112,490,293 373,210,550

Renovations 95,120,388 127,412,286 79,886,260 302,418,934

New Buses 5,666,304 4,564,834 7,600,733 17,831,871

Technology 18,872,458 9,182,773 17,990,684 46,045,915

Relocatable Educational Facilities 1,532,681 3,569,726 518,943 5,621,350

Equipment/Furnishings 11,350,839 3,487,216 4,387,368 19,225,423

Program Administration 10,503,932 2,260,481 6,065,265 18,829,678

Total 229,984,624$ 342,030,000$ 244,920,000$ 816,934,624$

Special Revenue Funds

Special revenue funds are received from a variety of sources and are used for an assortment of educational activities. The District anticipates accounting for over 45 special revenue funds in fiscal 2012-13.

Special revenue funds are classified as federal, state, or local, and are expended according to the requirements of the grantor or local policy. The largest group represented is federal entitlement programs that are applied for annually through the TEA. The federal program budget for 2012-13 is $15,504,167. State funded special revenues for 2012-13 are projected to be $427,905, while local special revenue funds are budgeted at $9,065,271 and consist predominately of user charge revenue in the National School Breakfast and Lunch Program Fund.

- 62 -


-

10

20

30

40

50

60

70

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

Federal, State and Local Special Revenues

Local

State

Federal

The large decrease in federal special revenues in fiscal year 2012 resulted from the District’s award of approximately $18.4 million received through the American Recovery and Reinvestment Act of 2009, primarily via the State Fiscal Stabilization Fund. This award was received in fiscal year 2011 but was discontinued in 2012. The District received approximately $5.6 million in Education Jobs Grant funding in 2012 which will also be discontinued in 2013.

In State revenue, the District received approximately $5.4 million in State Textbook funding which replaced the Technology Allotment previously received. This amount was funded for a two-year period and no additional amount of funding will be received in 2013. Various state program funding amounting to approximately $2.4 million was received in 2011 and was not available to the District in 2012.

The 2012-13 Special Revenue Funds budget is based on notice of grant awards received as of August 30, 2012, grant award revenue estimated to be received in the Fall, and other estimated amounts of grant awards to be received during the year. It does not include any amounts that may carry over from the previous fiscal year due to the term of the grant extending beyond the end of the District’s fiscal year.

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Humble Independent School DistrictSpecial Revenue Funds Awards Summary


PROGRAM2009-10 Award

2010-11Award

2011-12 Award

2012-13 Award

US DEPARTMENT OF EDUCATION204 Title IV, Part A 82,013$ -$ -$ -$ 206 Title X, Part C - - 40,982 56,247 211 Title I, Part A 2,594,096 2,610,660 2,778,602 2,869,732 220 English Literacy & Civics Education 99,714 113,649 123,667 99,952 224 IDEA-B - Formula 6,176,547 5,556,312 6,204,490 4,565,936 225 IDEA-B - Preschool 143,817 145,907 148,407 103,366 226 IDEA-B - High Cost Funds 215,372 34,436 - - 244 Title I, Part C - Carl Perkins 229,690 234,663 237,482 256,858 255 Title II, Part A - TPTR 818,448 647,793 525,152 471,382 262 Title II, Part D - Technology 32,770 - - - 263 Title III, Part A - LEP 393,082 378,095 387,589 327,237 265 Title IV, Part B - 21st Century 110,000 112,500 85,063 63,800 266 ARRA - State Fiscal Stabilization Fund 12,487,066 18,426,499 - - 273 Science Collaborative 110,634 117,028 154,087 117,253 273 Math Collaborative - 103,742 119,145 103,685 279 ARRA - Title II, Part D 57,339 - - - 280 ARRA - McKinney Vento Homeless Grant 50,558 - - - 283 ARRA - IDEA-B - Formula 6,113,055 - - - 284 ARRA - IDEA-B - Preschool 158,630 - - - 285 ARRA - Title I, Part A 1,840,623 - - - 287 ARRA - Education Jobs Fund - - 5,649,812 - 289 Misc. Federal Programs 33,821 399,741 22,196 22,196 *

315 IDEA-B - Discretionary Deaf SSA 7,373 23,583 25,268 24,787 316 IDEA-B - Formula Deaf SSA 22,508 24,203 21,659 14,969 317 IDEA-B - Preschool Deaf SSA 1,932 2,178 2,205 1,750 340 IDEA-C - ECI SSA 567 454 798 1,521

US DEPARTMENT OF HEALTH & HUMAN SERVICES272 MEDICAID ADMIN CLAIMING PGM 18,698 26,556 21,174 21,174 *

CORPORATION FOR NATIONAL & COMMUNITY SERVICE222 Learn & Serve America 80,000 90,494 43,082 -

US DEPARTMENT OF ENERGY209 University of North TX - Energy Conservation - 37,350 - - 209 Public ISD Energy Efficiency Program - 35,000 - - 288 HGAC Clean Vehicles Program - 480,000 - - 288 ARRA - TX Propane Fleet Pilot Program - - 627,900 -

US DEPARTMENT OF JUSTICE289 DJ-Edward Byrne Memorial Justice Assistance Grant - - 48,520 36,187

US DEPARTMENT OF DEFENSE289 Navy Junior Reserve Officers Training Corps - - 2,913 2,913 *

Federal Special Revenues 31,878,353$ 29,600,843$ 17,270,193$ 9,160,945$

CONTINUED ON NEXT PAGE

*NOTE: Grant award has not yet been received so this amount is estimated based on the prior year's actual revenues.

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PROGRAM (continued from previous page)2009-10 Award

2010-11Award

2011-12 Award

2012-13 Award

STATE OF TEXAS385 Orientation & Mobility Fund 27,000 32,000 20,000 20,000 *

392 Non-Educational Community Based Support 1,500 15,483 - - 394 Life Skills - Student Parents (formerly PEP) 44,047 50,560 - - 397 AB/IB Incentives - Training 70,524 75,866 19,944 19,944 *

404 Student Success Initiative Grant (formerly ARI/AMI) 216,045 208,469 - - 404 SSI - College Readiness Grants - 243,843 197,821 - 409 Early College High School, Cycle 4 444,638 - - - 409 TX HS Initiative - HS Redesign & Restructuring 240,785 - - - 410 State Textbook Fund - - 5,386,790 - 411 Technology Allotment 977,255 976,373 - - 425 Beginning Teacher Induction & Mentoring 129,500 - 172,460 - 429 TX Fitness Now 27,833 14,742 - - 429 Various State Programs 37,096 2,391,991 5,124 - 435 State Deaf SSA 223,033 258,144 288,234 312,961 459 New Caney & Sheldon SSA Special Ed 2,890 61,452 160,000 220,000

State Special Revenues 2,442,146$ 4,328,923$ 6,250,373$ 572,905$

LOCAL481 Houston A+ 106,349 20,000 - - 488 Humble ISD Education Foundation Grants 412,698 527,296 637,224 637,224 *

490 Other Local Grants - Various 4,910 92,850 96,300 - 491 Other Local Grants - Continuous 105,028 71,992 51,530 -

Local Special Revenues 4,468,738$ 8,743,763$ 7,661,245$ 1,743,090$

Total Special Revenue Awards 38,789,237 42,673,529$ 31,181,811$ 11,476,940$


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Special Revenue Funds expenditures presented on a functional grouping basis for fiscal 2008-09 though 2011-12 and budgeted functional groupings expenditures for fiscal 2012-13 are shown in the summary below:

Functional Grouping2008-09

(Audited)2009-10

(Audited)2010-11

(Audited)2011-12

(Unaudited)2012-13

(Budgeted)

Instruction and Related Services 12,660,022$ 19,857,848$ 35,437,876$ 19,713,168$ 9,573,607$

Instructional and School Leadership 623,233 661,170 955,941 447,784 97,395

Student Support Services 16,033,728 16,673,614 21,152,741 21,034,386 14,422,990

Administrative Support Services 139,252 40,722 59,214 40,750 36,663

Maintenance and Operations 1,622,005 698,336 806,389 780,512 590,740

Technology and Security Services 456,089 919,226 1,208,423 605,532 99,756

Community Services 365,726 338,664 378,068 265,796 176,192

Intergovernmental Charges 290,642 - 626,197 1,356,636 -


Humble Independent School DistrictSpecial Revenue Funds Expenditures by Functional Grouping


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Proprietary Funds

The District’s Internal Service Fund has four components: a public entity risk pool for the District’s health care and workers’ compensation programs, a central printing operation, the self-funded insurance program (currently limited to run-out claims from prior years related to the health care and workers’ compensation programs and prior and current year unemployment claims), and a District child care program.

Self-funded Insurance / Public Entity Risk Pool

Prior to July 2011, the District sponsored a self-funded insurance plan to provide health care benefits to employees and their dependents. Partial contributions by employees were required for coverage. The plan was administered by a third party. The District was protected against unanticipated, catastrophic individual or aggregate loss through stop-loss coverage carried through an insurance carrier. Due to increasing health care costs and a deficit of approximately $4 million for the fiscal year ended June 30, 2011, the District began exploring other options.

Effective July 2011, the District transitioned from the self-funded health care plan to TRS-ActiveCare, a public entity risk pool operated by the Teacher Retirement System of Texas that provides medical and prescription benefits for eligible employees.

Prior to July 2011, the District also sponsored a self-funded workers’ compensation program which was also administered through a third party. Effective July 2011, the District changed from the self-funded plan to the workers’ compensation program offered by the Texas Association of School Boards (TASB), a public entity risk pool.

Currently, the only self-funded insurance program remaining in the Internal Service Fund is the unemployment compensation program. However, the run-out claims related to the former self-funded health care and workers’ compensation programs are continuing to be charged to this fund.

Print Shop

The District provides central printing and duplication services via the Print Shop. Xerographic, printing, and binding services are available to campuses, departments and administrative offices, as well as non-profit organizations that support District campuses. The services available include black and white as well as color printing, NCR printing, booklet making, and various forms of binding and

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finishing. All requests for external printing must first be reviewed by the Print Shop to ensure best pricing and service.

Child Care Program

The District operates an employee child care program available to all District employees at its Community Learning Center, a state of the art facility built specifically for early learning and child care services. The program serves infants and toddlers of District employees who are between six weeks and four years of age. Participation is on a first come, first serve basis as space is limited. Weekly fees vary based upon the age of the child.

Following is a summary financial history for the Internal Service Fund as well as the budget for fiscal 2013.

Humble Independent School DistrictInternal Service Fund Revenues & Expenditures


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

RevenuesPublic Entity Risk Pool -$ -$ -$ 18,459,551$ 18,367,525$ Self-Funded Insurance 25,127,437 19,834,352 19,667,279 9,323 6,000 Print Shop - 226,743 238,827 285,689 296,473 Employee Childcare - 900 223,715 386,727 376,000

Total Revenue 25,127,437$ 20,061,995$ 20,129,821$ 19,141,290$ 19,045,998$

ExpendituresPublic Entity Risk Pool -$ -$ -$ 18,920,450$ 18,697,304$ Self-Funded Insurance 17,786,993 19,727,310 23,814,528 2,179,501 2,046,000 Print Shop - 307,478 296,472 306,176 296,473 Employee Childcare - - 187,803 289,244 376,000

Total Expenses 17,786,993$ 20,034,788$ 24,298,803$ 21,695,371$ 21,415,777$

Excess (Deficiency) of Revenues Over(Under) Expenditures 7,340,444$ 27,207$ (4,168,982)$ (2,554,081)$ (2,369,779)$

Other Financing SourcesTransfers In - Public Entity Risk Pool - - 8,817,390 - - Transfers In - Print Shop - 80,735 57,645 20,487 -

Total Other Financing Sources (Uses) - 80,735 8,875,035 20,487 -

Net Changes in Fund Balance 7,340,444$ 107,942$ 4,706,053$ (2,533,594)$ (2,369,779)$

Total Fund Balance - July 1 5,480,272 12,820,716 12,928,658 17,634,711 15,101,117

Total Fund Balance - June 30 12,820,716$ 12,928,658$ 17,634,711$ 15,101,117$ 12,731,338$

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Significant Trends, Initiatives, Awards and Accomplishments

Trends

The following Financial Fact Sheet includes historical information related to key components which impact the District’s financial position.

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Student Growth

Student enrollment projections are based upon demographic projections provided by Population and Survey Analysts (PASA) last updated in March 2012. The projected enrollments in this demographic update include fiscal years 2012-13 through 2021-22. PASA develops three growth scenarios – low growth, most-likely growth, and high growth. Under the Low Growth Scenario, 2,762 students would be added in the first five years with 3,535 being added in the last five years. Under this scenario, the District is projected to have 38,782 students by the fall 2017, and 42,317 students by 2021-22. Annual growth rates could range between 1.27% and 1.84% over the projection period.

In planning the 2012-13 budget, the low growth scenario of 36,478 students was used. This represents a 1.11% growth rate or an increase of 402 students from the 2011-12 total PEIMS enrollment of 36,076.

Humble Independent School DistrictPast and Current Student Enrollment

Per PEIMS Fall Submission

2008-09 Actuals

2009-10 Actuals

2010-11 Actuals

2011-12 Actuals

2012-13 Projected

High Schools 10,137 10,578 10,805 11,000 11,170 Middle Schools 7,709 7,934 8,089 8,254 8,451

Elementary Schools 16,037 16,411 17,019 16,822 16,857

Totals 33,883 34,923 35,913 36,076 36,478

Humble Independent School DistrictStudent Projections

Low Growth Scenario

2013-14 Projected

2014-15 Projected

2015-16 Projected

2016-17 Projected

2017-18 Projected

High Schools 11,325 11,495 11,767 12,141 12,397 Middle Schools 8,569 8,698 8,853 8,949 9,153

Elementary Schools 17,070 17,328 17,497 17,692 17,905

Totals 36,964 37,521 38,117 38,782 39,455

Property Valuations

The economic downturn and slowing of population growth in the District is also reflected in the stagnant property values. From fiscal years 2003 through 2009, property values increased annually from 8.0% to 13.9%. Property values decreased slightly in 2010-11 by 0.6%, increased by 1% in

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2011-12 and they are budgeted to remain relatively flat for 2012-13. Current year tax collection rates have improved since 2003, but overall collections by year remain relatively stable.

Analysis of Local Property Taxes

Property taxes are locally assessed taxes as authorized by Title 1, Subtitle C, Chapter 11 of the Texas Property Tax Code. The Harris County Appraisal District appraises property located in the District. The District sets tax rates and collects property taxes based on the appraised values.

The 2011 tax year (fiscal year 2011-12) experienced an increase in taxable values of approximately $102 million. The Harris County Appraisal District certifies the taxable values of the District annually. Total taxable valuation for the 2011 tax year was $10,666,905,256, representing a 1.0% increase in total taxable values from the 2010 tax year.

$10,667

$10,565

$10,624

$10,414

$9,549

$8,800 $9,000 $9,200 $9,400 $9,600 $9,800 $10,000 $10,200 $10,400 $10,600 $10,800

Millions

2007-08

2008-09

2009-10

2010-11

2011-12

Fis

cal Y

ear

Assessed Property Value Growth

The tax rate for the District for fiscal year 2011-12 was $1.52; the same rate as the previous fiscal year. Of this tax, $1.17 is used for the maintenance and operations (M&O) of the District and $0.35 is used for debt service. The District levied $158,494,106 in taxes during the fiscal year 2011-12, a 1% increase from the previous fiscal year. The increase was due to an increase in taxable values of 1%. The Humble ISD Tax Office collected $155,817,494 or 98.3% of the tax levied in the 2011-12 fiscal year. The property values and tax levy for 2012-13 are projected to remain relatively stable and the estimated collection rate is 98.5%.

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Over 78% of all taxable assessed property in Humble is classified in the residential category.

Tax Levy on Average Residence

$140

$145

$150

$155

$160

$165

$170

$175

$180

$185

2008-09 2009-10 2010-11 2011-12 2012-13

Tho

usan

ds

$2,250

$2,300

$2,350

$2,400

$2,450

$2,500

$2,550

Average Market Value Average Taxable Value Tax on Average Residence

The second most significant category of taxable property is Commercial and Industrial which represents 18% of taxable assessed property.

Taxable Assessed Valuation by Category

$-

$1

$2

$3

$4

$5

$6

$7

$8

$9

2008-09 2009-10 2010-11 2011-12 2012-13

Bil

lion

s

Residential

Commercial &Industrial

Commercial &Residential Acreage

Undeveloped Land

Utilities, Minerals &Pipelines

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The District’s top twenty taxpayers per the 2011 tax roll for the fiscal year ended June 30, 2012, are listed in the following table by total taxable value and nature of assessed property. These taxpayers are predominantly in the Utility, Minerals & Pipeline, Commercial and Industrial operations categories.

Humble Independent School District2012 Roll Largest Taxpayers


Nature of Total Taxable % of Total

Principal Taxpayers Property Value Assessed Value1

1 Centerpoint Energy LLP Utility $73,115,341 0.69%

2 GGP Deerbrook LP Shopping Center 58,298,313 0.55%

3 Wal Mart Retailer 43,911,815 0.41%

4 Cole Mt Humble TX LLC Shopping Center 42,678,683 0.40%

5 IVC Deerbrook LLC Shopping Center 41,022,159 0.38%

6 Kingwood Gardens Assoc LLC Apartments 34,000,000 0.32%

7 Lawler Foods Wholesale Bakery 30,122,227 0.28%

8 Mid America Apartments LP Apartments 32,692,359 0.31%

9 Beltway Eagle Apartments Apartments 29,981,682 0.28%

10 Kingwood Country Club LLC Country Club 26,324,279 0.25%

11 Target Corporation Retailer 25,123,245 0.24%

12 Central Telephone Co of Texas Utility 21,680,970 0.20%

13 4855 Magnolia Cove Dr LLC Apartments 20,422,943 0.19%

14 SC Waterford Fall Creek Owner LP Apartments 19,210,000 0.18%

15 Calistoga Harbor Cove LLC Apartments 19,138,644 0.18%

16 Timberlakes Lighthouse Apartments 18,071,178 0.17%

17 Alta Pine Forest LP Apartments 17,621,412 0.17%

18 LTF Real Estate Company Inc Fitness Clubs 17,575,403 0.16%

19 WRI Retail Pool I LP Shopping Center 17,563,908 0.16%

20 Woodland Hills LLC Apartments 17,500,000 0.16%

Total $606,054,561 5.68%

1 Based on estimated 2012 Total Certified Assessed Values 10,663,772,971$


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Academics

The District continues its trend of continuous improvement in its annual state accountability ratings. From fiscal years 2006 to 2009, the District as a whole was rated academically acceptable. In 2010 and 2011, the District as a whole has been rated recognized, and hopes to continue its improvement until it is rated exemplary. The District has improved its completion rates and dropout rates in each of the last three years.

Due to the suspension of the state accountability system, there will be no ratings for 2011-12.

Description 2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary 6 7 16 17 12

Recognized 5 12 9 17 14

Academically Acceptable 19 16 9 4 14Academically Unacceptable 2 0 2 0 0

District Rating Acceptable Acceptable Acceptable Recognized Recognized

Texas Accountability Ratings SummaryHumble Independent School District

Initiatives

Curriculum Audit

In response to identified Superintendent targets for 2010-11 as set forth by the Board of Trustees, Humble ISD contracted with Phi Delta Kappa International Curriculum Management Audit Center to conduct an audit of the quality of the Humble ISD curriculum management process. The audit centered on the alignment of curriculum, assessment and instruction, and included any aspect of operations of the school system that influence student learning. The goal of the curriculum management system audit was to identify gaps and/or deficiencies that hinder continuous improvement. Once deficiencies were identified, recommendations were made based on the best practice to maximize human and financial resources, ensuring an efficient operational system of curriculum management that will take the District to the next level of excellence.

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Awards and Accomplishments

Humble ISD is a TEA Recognized District

Humble ISD was a Recognized District for 2011 according to the Texas Education Agency’s accountability system. Humble ISD had 12 exemplary rated schools, 14 recognized rated schools, and 14 acceptable rated schools in 2011. Humble ISD schools earned a total of 114 Gold Performance Acknowledgements.

Financial Awards

The Association of School Business Officials International (ASBO) awarded a Certificate of Excellence in Financial Reporting and the Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the District for its Comprehensive Annual Financial Report (CAFR) for the year ended June 30, 2011. The District has received both the ASBO award and the GFOA award for 26 years.

The District was also awarded the Meritorious Budget Award (MBA) for excellence in budget presentation by ASBO and the Distinguished Budget Presentation Award by GFOA for its 2011-12 Comprehensive Annual Budget Report (CABR). This was the first year the District submitted and received these awards.

Awarded Superior Achievement

The Financial Integrity Rating System of Texas (FIRST) is an accountability rating of a school district which is based on the district’s overall performance on certain financial measurements, ratios, and other indicators that are established by the Commissioner of Education. Humble ISD earned a Superior Achievement Rating for the 2010-11 fiscal year and the 10th consecutive year of FIRST ratings.

Received 4.5 stars on FAST report

The State Comptroller’s Financial Allocation Study of Texas (FAST) rated Humble ISD 4.5 stars out of a possible 5 for the third consecutive year of FAST ratings due to the district’s high student achievement and very low spending. FAST is a detailed study of Texas public school funding and its relationship to academic achievement.

Superintendent’s Appointment

Humble ISD Superintendent Dr. Guy Sconzo was appointed to the American Association of School Administrators Governing Board in 2011. Founded in 1865, the association advocates for the highest

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quality public education for all students and supports schools’ system leaders. Dr. Sconzo was among four Texas superintendents chosen for the national Governing Board.

Advanced Placement Achievement List

Humble ISD was among just 388 districts nationwide named to the Advanced Placement (AP) Achievement List in 2011 for significant gains in AP Access and Student Performance. Humble ISD was recognized for simultaneously achieving increases in access to AP courses for a broader number of students while also maintaining or improving the rate at which AP students earned scores of 3 or higher on an AP Exam. Humble ISD increased the number of Advanced Placement exams taken by students from 2,039 exams taken in 2011 to 3,112 exams taken in 2012.

Graduation Rate

Humble ISD’s graduation rate increased to 94.5 percent in 2012, up from 92.8 percent in 2011.

SAT and ACT Scores

Humble ISD students continued to outperform students on college entrance exams. Average SAT and ACT scores for Humble ISD students remain higher than state and regional averages.

Quest Early College High School

Quest Early College High School was the subject of a film produced by ASCD (formerly the Association for Supervision and Curriculum Development) to showcase educational best practices to schools nationwide and internationally. Quest Early College High School was highlighted because in 2011 it was the national winner of “Vision in Action: The Whole Child Award.” Founded in 1943, ASCD’s 150,000 members in more than 145 countries are professional educators from all levels and subject areas––superintendents, supervisors, principals, teachers, professors of education, and school board members.

Humble ISD Education Foundation

The Humble ISD Education Foundation experienced its most successful employee campaign in history. Employee donations grew 86 percent to $87,000.

Grant Funding

Humble ISD received nearly $2.8 million in grant funding from the Texas Railroad Commission, Texas Commission on Environmental Quality and Texas PTA to purchase 27 propane-fueled school

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buses. The new buses were both environmentally-friendly, reducing nearly 20 tons of nitrogen oxide emissions per year, and more cost-efficient, saving Humble ISD $75,000 annually in fuel costs.

Humble ISD applied for and received $485,000 in funding to purchase three natural gas school buses. Natural gas buses are cleaner for the environment and save the district on fuel cost. The district pays about $2 per DGE (diesel gallon equivalent) for natural gas versus about $3.25 per gallon for diesel.

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Conclusion Humble ISD will continue to face the many challenges of a changing student population, higher accountability standards, unfunded mandates, fluctuating enrollment and property valuations, inflationary costs, and state funding inequalities. However, the District will strive to allocate available resources in the most efficient and cost effective manner in order to promote student success. Every year the District must realign the budget in addressing the increasing inflationary costs for expenditures such as salaries, supplies, insurance, and utilities. Maintaining expenditures within the constraints of the approved budget and maintaining staffing levels based on the number of students will be necessary for the District to maintain its financial stability. Regardless of the year to year challenges, the District will continue to carry out its mission of developing each child intellectually, artistically, emotionally, physically and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

We would like to extend a special thanks to Jennifer Eaton, Budget Coordinator, and Patty Epps, Position Control Accountant, for their contributions in the preparation of this document. It is hoped that this budget document reflects the importance of fiscal accountability and will become a tool that enhances the decision-making process and assists the District in achieving its goal of providing an exemplary education that meets the needs of all students.

Respectfully Submitted,

Guy M. Sconzo_________________ Guy M. Sconzo, Ph.D. Superintendent

Lynn Lynn ___________________________ Lynn Lynn, CPA, RTSBA Chief Financial Officer

Marilyn Farrell______________________ Marilyn Farrell Budget Director

ORGANIZATIONAL SECTION

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Profile of Humble Independent School District

Humble Students

With more than 36,000 students and over 4,800 employees, the District operates 40 schools and is nationally recognized for the outstanding education it offers students. The 40 schools include five traditional high schools for grades nine through twelve, a nontraditional magnet high school, eight middle schools for grades six through eight, and twenty-six elementary schools for kindergarten through five. The student population per the PEIMS Fall Submissions has historically been ethnically broken down as follows:

0%

10%

20%

30%

40%

50%

60%

Student Ethnic Distribution by Year

White 52.54% 49.45% 47.71% 46.14%

Hispanic 25.70% 27.39% 28.86% 30.14%

African American 17.90% 17.47% 17.53% 17.65%

Other 3.86% 5.68% 5.91% 6.07%

2008-09 2009-10 2010-11 2011-12

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For the PEIMS Fall Submission for 2011-12, approximately 34.9% of the District’s students were considered economically disadvantaged and 8.6% were classified as having limited English proficiency.

Economically Disadvantaged / LEP

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

2008-09 2009-10 2010-11 2011-12

TotalEnrollment

EconomicallyDisadvantaged

LEP27.2%

34.0% 34.9%32.4%

8.8% 8.6%8.8%8.8%

Humble History

The earliest school on record in Humble was built in 1887 under the leadership of Mr. E.M. "Booge" Isaacks. Miss Rose Hamlin was the teacher of 12 students in the one-room building for the original school term of four months. Family histories tell us of the Dunman School, which was later named Trahan, and then Singleton was located somewhere on Dunman Prairie south of the present high school on Wilson Road. Enrollment began to increase following the discovery of oil in Humble in 1904.

Prior to 1911, all grades were accommodated in a two-story six-room brick building called the Humble School bounded by Higgins, Avenue F, and Herman Streets. The first graduates received their diplomas in 1911 (11th was the highest grade in the State at that time). In 1918, a new high school named Humble High School opened up on Block 27 in Benders First Addition (donated by the Bender family).

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In 1923 through a Special Act of the 38th Texas Legislature, the existing District was transformed into the Humble Independent School District. This gave the school board more authority, and removed many of the rules imposed by the Harris County School Board. Schools in Humble were open from September through May, but the number of months which students were required to attend school varied from year to year. In the 1926-27 school year, schools had a six-month compulsory term, far exceeding the number of months required by most other districts in the area.

In the early days, children did not attend school until age seven. Children who were under seven could attend school if they were at least six and under by paying tuition. In the 1923-24 school year, these young children paid $10 in tuition "in advance" to attend school. In the 1925-26 school year, the tuition fee was $2.00 per month for “unders.” By school year 1930-31, children were starting school at age six.

From 1925-1930, the number of students attending Humble schools ranged from 1,285 to 1,392. Children from outside the District boundaries could attend school by paying tuition. In 1929, out of district students paid $5.00 per month to attend high school.

In January of 1927, Superintendent Professor E. K. Barden reported that the Humble High School had been placed on the list of schools accredited by the Southern Association of Schools and Colleges. The Board “expressed appreciation to the superintendent and faculty for their efforts in securing this recognition for our high school.” Ever since this time, the Humble High School has maintained full accreditation status with the Southern Association of Schools and Colleges.

In 1956, two buildings housed the entire student population of Humble and out-of-district students who attended the Humble schools by paying tuition. Students in grades 1 - 6 were taught at Humble Elementary on Charles Street. Students in grades 7 – 12 attended the Charles Bender Junior – Senior High School. The period from 1955 to 1970 was a time of change for Humble and its schools in many ways. Humble grew from a quiet, middle-sized American town to a bustling city. A population boom began in the middle sixties due to several new developments in the area. To the east, located on the San Jacinto River in Humble was now a lake which enticed fishing and water sports enthusiasts to the area. At the western boundary of Humble, the Eastex Freeway, exposed the City of Humble to freeway travelers. In 1969, the Houston Intercontinental Airport was opened southeast of Humble.

The new freeway, an international airport, large-scale housing developments and the migration of people living in northern states transformed Humble at such a rate of speed that the changes were visible. Trustees and the school administration were faced with challenges in all forms of school business. The district grew from the operation of two school buildings in 1955 to five school buildings and an administration building in 1970.

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In the years leading up to the 21st century, Humble ISD continued its steady growth rate. As a result of the development of Kingwood and Atascocita, Humble ISD expanded both its physical presence and curricular and extra-curricular offerings. With the opening of Kingwood High School in 1979, Humble ISD grew to a two comprehensive high school district, and it remained that way until 2006, when Atascocita High School opened its doors. In 2007 an existing 9th grade campus was converted into the smaller comprehensive high school of Kingwood Park. In 2009, a brand new facility named Summer Creek High School located near the intersection of Beltway 8 and West Lake Houston Parkway was built to relieve the overcrowded Atascocita High School. Quest High School, a magnet school of choice, opened in 1995, and evolved into Quest Early College High School in 2010-11.

Humble ISD has grown to a current population (2011-12) of over 36,000 students, and offers six comprehensive high schools, including Quest Early College High School. Humble High School is now an International Baccalaureate Diploma school, and students can select from a myriad of courses to follow their interests and talents. Humble ISD has been listed as one of the fastest growing districts in the state in previous years, and boasts outstanding honors in athletics, scholastic endeavors, and the arts.

Humble ISD Total Campuses by Year

0

5

10

15

20

25

30

35

40

45

1946 1949 1952 1955 1958 1961 1964 1967 1970 1973 1976 1979 1982 1985 1988 1991 1994 1997 2000 2003 2006 2009 2012

Elementary Schools Middle Schools High Schools

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Humble Community

The District’s boundaries encompass approximately 90 square miles in northeast Harris County and serve the communities of Humble, Kingwood, Atascocita, Summerwood, Eagle Springs, Fall Creek and Lakeshore. Located about 17 miles northeast of downtown Houston and just minutes away from George Bush Intercontinental Airport, the suburban area is largely residential. However, a major mall and plenty of nearby stores and restaurants are convenient to those who prefer to stay close to home.

The Humble ISD community has enjoyed a long and successful commitment to excellence in Texas education, owing in part to the support of our families and business partners. A perfect example of this close and dynamic relationship is the Humble ISD Education Foundation, created in 1999 with $46,000 in donations. At the August 2012 School Board meeting, the Humble ISD Education Foundation presented school board trustees with a check representing the $614,433 the Foundation gave to Humble ISD during the 2011-2012 school year. Through the help of generous supporters, over $4.87 million dollars has been granted to Humble ISD campuses over the past twelve years, helping to provide the innovative and enriching projects taking place in our classrooms every day. A crowning achievement, the Insperity Observatory at Humble ISD, houses four telescopes, a retractable roof and a teaching classroom. Humble ISD is one of a very few school districts in the United States to have its own observatory.

An exceptionally large number of parents support teachers by volunteering their time at our schools, and the Humble Council of PTAs play a vital role in the success of our students. All campuses have active PTA/PTO or PTSA organizations and actively engaged booster clubs for sports and fine arts groups. Parents are encouraged to be actively involved in their children's education. As our mission states, our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Humble Academics

Humble ISD students have a long history of outperforming students in Texas and the nation. The District's rating for 2011 by the Texas Education Agency is recognized. Twelve campuses achieved exemplary status, fourteen achieved recognized status, and fourteen achieved academically acceptable status. No campuses were found to be academically unacceptable.

On the 2011 SAT, Humble students scored 18 points above the average Texas student and the same as an average U.S. student on the Critical Reading test. On the Math test, Humble ISD students

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scored 12 points above state groups and the same as national groups. On the new Critical Writing Component of the test, Humble students scored 13 points higher than the state average, but 11 points lower than the national mean. While scores moved down overall compared to the previous year, more students took the test than ever before and contrary to national trends, the scores of Hispanic students and African-American students improved in all content areas. Humble High School’s scores increased in all three areas over the previous year.

On the ACT, Humble students out-performed the average Texas Student by 1.6 points, and out-performed the average U.S. student by 1.3 points. Humble ISD students have consistently posted scores whose average composite was above the state and national over the past five years.

On state-mandated academic assessment tests, Humble ISD students traditionally score among the highest in Texas. Also, results of college entrance exams show district students scoring well above state and national averages. Surveys indicate that approximately 85% of our students plan to continue their education following graduation.

Participation in Advanced Placement programs has increased on all District high school campuses among all ethnic groups. Humble students out-performed students across the state and performed as well as students nationally and globally.

Detailed results for all of the above assessments may be found in the Academics portion of the Informational Section.

Some of the special learning opportunities offered at Humble ISD include:

Gifted & Talented - Humble ISD's GT programs begin in elementary school with SPICE (Special People in a Creative Environment) and continue into high school with Pre-AP, AP, IB, and Honors classes.

International Baccalaureate - Our District began offering the International Baccalaureate Diploma Program at Humble High School in 2008-09 as an alternative to Advanced Placement courses. To support the IB program and introduce students to the concept, an IP Primary Years and Middle Years program is now being introduced. Students throughout the District can apply to these programs.

Dual Credit - Humble ISD, in a longstanding partnership with Lone Star College Kingwood, continues to offer students opportunities to earn both high school and college credit for courses taken as part of our Dual Credit Program. This program offers high school students an opportunity to take challenging classes while paying a discounted fee for college credit hours that transfer to public universities in Texas.

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AVID (Advancement Via Individual Determination) - The AVID program has been used and expanded in the District for four years so that it is now available in all middle and high schools to prepare and support students in taking Pre-AP and AP classes as a stepping stone to college. It is a national program aimed at students in the academic middle, who, otherwise, would be unlikely to enroll in AP classes.

Quest Early College High School - Imagine a school where you attend college while you are still in high school. Imagine a school where your dreams of tomorrow are started today...Quest Early College High School. In partnership with Lone Star College, Kingwood, Quest Early College High School is a small school located at the Lone Star College-Atascocita Center where qualified students can earn both a high school diploma and an Associate's degree or up to two years of credit toward a Bachelor's degree for free.

CATE (Career & Technology Education Center) - This campus is unique in that it services all high schools within the District. The CATE Center offers specialized classes to all students in Engineering, Cisco Networking, A+, Pharmacy, and CNS. The Career and Technology Education Center is dedicated to preparing students for professional career opportunities utilizing current industry technology and practices. In partnership with community, industry, and professional organizations, all students will develop the skills, knowledge, and attitudes needed for personal and professional growth.

Distance Learning - Distance learning is being used by students to take advantage of opportunities to interact with experts, collaborate with others, and go on virtual field trips. Homebound students can communicate with their teachers and classmates, and they can take online classes. Humble ISD became the first K-12 school District to win the Outstanding Commitment to Excellence and Innovation in Distance Learning Award (2008-09). Previously only colleges or universities won this honor.

Mentoring- The AIM (Academic Individual Mentor) Program brings community volunteers to two Humble ISD middle schools to establish and pursue academic goals with at-risk students. The program received a 2010 Gold Award from the Texas Association for Partners in Education.

Disciplinary Alternative Education Program (DAEP) – This is an educational and self-disciplinary alternative instruction program for students who are removed from their regular classes for mandatory or discretionary disciplinary reasons. This program is an alternative to suspension or expulsion, and provides temporary student placement in a variation of the traditional classroom setting allowing maximum opportunity for students to be academically successful while allowing minimum opportunity for further disciplinary problems. Students placed in this setting are expected to reflect on the reasons they have been placed in the program and to earn their way back to their home campus through their actions.

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Program of Accelerated Education (PACE) – This is a dropout prevention / recovery program that provides students with an opportunity to recover academic credit for courses they missed or failed and give them the ability to graduate with their classmates. PACE is a small academic program and admittance is through an application process, including a reading evaluation assessment test. This program is designed to meet the needs of students that are older (high school seniors receive priority), pregnant and/or have children.

Early Learning Center – This center provides three programs to meet specific needs of the community and Humble ISD students:

1. Pregnancy Related Services / Parenting Education Services provides support to pregnant students and teen parents to improve school attendance, increase graduation rates, and enhance parenting skills. The program also strives to help students adjust academically, mentally, and physically to parenthood.

2. The mission of the Family Literacy / English Literacy and Civics Education Program is to provide inter-generational educational services, which enable our adults to attain their personal and career goals; our children to reach developmental milestones at the appropriate age; and our families to engage in literacy and other educational activities at home and in the community.

3. The Humble ISD Employee Childcare program is available to all employees. The District has provided childcare services at the Community Learning Center’s (CLC) Early Learning Wing for 16 years, and has developed a comprehensive capacity for early learning education and childcare expertise. The current state of the art facility was built specifically for early learning and childcare services.

Cambridge Center – This center offers services to students with special learning needs or students with disabilities and focuses on three areas of concentration:

1. The Behavior Training Center (BTC) is an educational placement that focuses on the stabilization of students, grades 2-12, who have failed to respond to campus level intervention. It serves also as a transitional intervention between more restrictive placements and Humble ISD.

2. MOSAIC serves students with identified special needs between the ages of 18 and 22. The focus is on transition needed to bridge the gap between school and adult living. Service options include: Apartment Living, Production, Employability Help, and Lone Star College/Kingwood.

3. Special Programs and Recreation for Kids (SPARK) is an interactive program for families of preschool age children (in the age range of 3-5 by September 1st of the

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current school year). This program includes activities such as story time, fieldtrips, arts and crafts, play days at local parks and cooking with kids.

Humble Facilities

Due to the District’s fast enrollment growth, Humble has been in an aggressive building program for a number of years. Its attractive, well-maintained elementary, middle and high school campuses are primarily closed concept with flexibility for team teaching activities. Most students are assigned to schools within their neighborhoods.

Since 2002, bond funds have provided for the construction of the following new facilities: a new instructional support center, two new comprehensive high schools, one new middle school and eight elementary schools. Of the eight new elementary schools, seven are currently in operation while number eight (Elementary #27) is currently being constructed. Substantial completion of this facility is due to be reached July 1, 2013. These funds have also provided for the total renovation of the District’s two original high schools as well as the conversion of two existing facilities into a middle school and another comprehensive high school. Each high school is a state-of-the-art facility designed to promote small learning communities. The goals are to build stronger relationships between students and educators, monitor educational experiences and promote affective learning.

The Community Learning Center (CLC) has been totally renovated in order to fit the needs of the students who receive services there. Turner Stadium, which serves as the home stadium for every high school in Humble ISD, has been completely renovated, and hosted the 2012 Junior Olympics track and field events. The District currently has plans underway for a new Emergency Operations Center which will house the District Police Department and the Department of Safe and Secure Schools.

The following information details some of the facilities located within the District along with attendance zones for high schools, middle schools and elementary schools.

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FacilityDistrict

MapYear of Opening School Colors

School Mascot Current Principal

Current Athletic Conference

Permanent Capacity

2011-12 Enrollment

HIGH SCHOOLS

Humble 21 1965(1)

Purple, white Wildcat Charles Ned 4A 2,400 1,482

Kingwood 13 1979 Blue, white Mustang Ted Landry 5A 2,800 2,665

Quest Early College(2) 45 1995(3)

Green, white Knight Ginger Noyes N/A 400 221

Atascocita 42 2006 Red, white, blue Eagle Bill Daniels 5A 3,200 2,952

Kingwood Park 3 2007(4)

Green, black Panther Lisa Drabing 4A 1,600 1,637

Summer Creek 48 2009 Maroon, gold Bulldog Thyrun Hurst 4A 3,200 1,980

Notes:

(1) This campus originally opened in 1918 as Humble High School, then moved to a new building in 1929 as Charles Bender High School and finally moved to its

current location 1965 as Humble High School.

(2) Beginning with the class of 2014, Quest is switching from a magnet high school to a college preparatory high school as Quest Early College High School.

(3) Quest was originally located in the Community Learning Center from 1995 to 2009. In 2009, the campus moved to Summer Creek High School and then in the

fall of 2011 relocated to satellite campus of Lone Star College Kingwood.

(4) This building operated as a 9th grade campus from 1993 - 2007. Renovations to convert the campus to a comprehensive high school were completed in 2007.

FacilityDistrict


School Mascot Current Principal Feeds Into

Permanent Capacity

2011-12 Enrollment

MIDDLE SCHOOLS

Humble 32 1971(1)

Purple, white Wildcat Henry Phipps Humble, Summer Creek 1,110 1,126

Kingwood 5 1977 Red, white Cougar Bob Atteberry Kingwood Park 1,030 1,005

Creekwood 7 1981 Green, white Colt Walt Winicki Kingwood 1,064 924

Atascocita 39 1983 Blue, white Tiger Karl Koehler Atascocita, Summer Creek 1,100 1,103

Riverwood 11 1991 Orange, white Longhorn Greg Joseph Kingwood 1,130 1,074

Timberwood 34 1998 Maroon, white Panther Kenneth Buck Atascocita 1,110 1,239

Ross Sterling 20 2007(2)

Orange, blue Bearcat Brandon Garza Humble 950 793

Woodcreek 47 2010 Red, black Lion Brent MacDonald Summer Creek 1,110 990

Notes:

(1) Opened on the current Ross Sterling campus in 1971, relocated to current site in 1993.

(2) This building operated as a 9th grade campus from 1971 - 2007. Renovations to convert the campus to a middle school were completed in 2007.

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FacilityDistrict


School Mascot Current Principal Feeds Into

Permanent Capacity

2011-12 Enrollment

ELEMENTARY SCHOOLS

Humble 16 1946(1)

Purple, white Wildcat Stacy Trost Ross Sterling 723 600

Lakeland 19 1960 Purple, white Wildcat Glenda Holder Ross Sterling 835 648

North Belt 29 1967 Blue, white Wildcat Macaire Davies Humble 708 652

Foster 14 1971 Red, white Bulldog Terri VeDepo Kingwood 669 612

Woodland Hills 4 1976 Red, black, white Raccoon Debi Beard Kingwood 554 541

Bear Branch 6 1978 Green, white Bear Kathryn Palmer Creekwood, Kingwood 562 595

Elm Grove 2 1978 Kelly green, white Eagle Donna Fife Kingwood 536 468

Oaks 35 1979 Green, white Owl Cheryl Fennel Timberwood 604 608

Greentree 8 1981 Kelly green, white Gator Linda Pearce Creekwood 779 738

Timbers 40 1981 Hunter green, white Timberwolve Stephanie Coronado Atascocita 759 759

Deerwood 9 1985 Turquoise, white Dolphin Carol Suell Riverwood 634 523

Pine Forest 37 1985 Red, black Panther TJ Hall Atascocita, Creekwood 623 681

Willow Creek 12 1988 Red, white, blue Cardinal Nancy Pinkerton Riverwood 605 571

Hidden Hollow 1 1990 Maroon, grey Roadrunner Janice Wiederhold Creekwood 579 539

Whispering Pines 31 1991 Green, black Panda Patricia Gnatzig Humble 610 681

Shadow Forest 10 1993 Blue, turquoise Shark Lisa Lackey Riverwood 644 577

Jack Fields 27 1995 Maroon, teal Tiger Karen Weeks Ross Sterling 714 594

Oak Forest 36 1995 Burgandy, grey Falcon Sherry Wasilewski Timberwood 702 659

Maplebrook 38 2001 Plum, teal Bear Marcia Reineking Atascocita 747 754

Summerwood 46 2004 Royal blue, khaki Star Terre McKinney Woodcreek 743 627

Eagle Springs 41 2006 Red, black Eagle April Maldonado Timberwood 755 616

Park Lakes 28 2006 Green, blue, red, yellow Lion Sarah Ballard Humble, Woodcreek 755 910

River Pines 25 2007 Kelly green, blue Frog Betsy Cross Ross Sterling 755 689

Fall Creek 30 2008 Black, red Cardinal Yvonne Stroud Atascocita, Woodcreek 755 720

Lakeshore 44 2009 Black, gold Leopard Nancy Morrison Woodcreek 950 689

Atascocita Springs 43 2010 Lime green, black Panther Kathy Shealy Timberwood 950 715

Notes:

(1) Originally located on Avenue D and Higgins. In 1948, Humble Elementary opened a new building on Charles Street. In 1998, moved to a new facility on Fieldtree

Drive in the Northshire area, behind Deerbrook Mall.

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School Entity The District’s organizational hierarchy begins with the seven elected Board of Trustees. Each trustee is elected for a four year term on alternating annual cycles. Previously, each trustee was elected for a three year term but with the Senate Bill 100 (adopted during the 82nd Regular Legislative Session), numerous state election laws were implemented. The Superintendent is the chief executive officer and is responsible for the day-to-day management of the District. There are five major groups reporting to the Superintendent consisting of the Chief Academic Officer, Chief Financial Officer, Assistant Superintendent Human Resources, Assistant Superintendent Support Services, and General Counsel.

The Chief Academic Officer reports directly to the Superintendent and supervises all curriculum and instructional personnel to achieve alignment of curriculum leadership. Reporting to the Chief Academic Officer are eight major groups consisting of the Assistant Superintendent Data Quality and Accountability, Assistant Superintendent High Schools, Assistant Superintendent Middle Schools, Assistant Superintendent Elementary Schools (2), Director of Education Support Services, Lead Director Curriculum and Instruction and Director Technology Services.

Various directors, coordinators and supervisors report to the assistant superintendents and are specialized in providing leadership and services for their respective functions.

The Organizational Chart is a functional and accurate delineation of administrative relationships. It is the District’s chain of command. Clear delineation of lines of responsibility and authority are critical in guiding the design and delivery of a standard curriculum within the District. It defines the role relationships between supervisor and subordinates, outlining a scalar relationship between District officials. Adherence to the adopted chain of command ensures that the authority of the Board is channeled through the Superintendent to all employees in the District. The Humble ISD Organizational Chart and the District’s total budget by the twelve major groups and district wide budget can be found on the following pages.

A narrative description of the assigned services, functions and activities of the major groups is included in this section under the Organizational Profiles. The budgeted expenditures, staffing levels, goals and other relevant information are also included.

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Principal Officials and Advisors

Board of Trustees

Mr. Charles Cunningham, President

Mr. Brent Engelage, Vice President

Mr. Robert Scarfo, Secretary

Mr. Robert Sitton, Parliamentarian

Mr. Dave Martin, Member

Mr. Keith Lapeze, Member

Dr. Bonnie Longnion, Member

Consultants and Advisors

Whitley Penn, LLP, Independent Auditors

Thompson & Horton LLP, Legal Counsel

Vinson & Elkins, LLP, Bond Counsel

First Southwest Company, Financial Advisor

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Administrative Leadership

Dr. Guy Sconzo……………………………………….…. Superintendent of Schools

Dr. Tommy Price…………………. Chief Academic Officer /Deputy Superintendent

Lynn Lynn………………………………………...………… Chief Financial Officer

Janet Griffin………………………...…. Assistant Superintendent Human Resources

Martha Buckner………………………… Assistant Superintendent Support Services

Leila Feldman………………………………………………………. General Counsel

Shelley Vineyard…………………………………Lead Director of Financial Services

Carol Atwood……………………………….. Assistant Superintendent Data Quality

Trey Kraemer……………………………….. Assistant Superintendent High Schools

Melissa Hayhurst………………………… Assistant Superintendent Middle Schools

Cathy Airola…………………………. Assistant Superintendent Elementary Schools

Deborah Yocham……………………. Assistant Superintendent Elementary Schools

Jamie Mount…………………………………………. Director of Public Information

Jerri Monbaron……………………………….. Director of Community Development

Dr. Sally LaRue…………………………..…Director of Education Support Services

Marie Flynn…………………………….. Lead Director of Curriculum & Instruction

Trudy Ledoux……………………………………… Director of Technology Services

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Total Budget

Proprietary Funds$21,415,777

Special Revenue Fund Debt Service Fund Capital Projects Fund Internal Service Fund$24,997,343 $52,126,490 $33,803,268 $21,415,777

Superintendent Chief Academic Officer Local Principal on Debt Land Acquisition Self Insurance/Unemployment$2,193,303 $770,586 $9,065,271 $17,605,000 $3,551,643 $2,046,000

National School BreakfastFinancial Services Student Support Services and Lunch Program Interest on Debt Elementary #27 Public Entity Risk Pool

$7,331,584 $5,516,547 Foundation $32,664,390 $17,803,991 $18,697,304Health Care

Human Resources Technology Services State Debt Fees Existing Facilities Workers' Compensation$1,494,357 $3,514,116 $427,905 $60,750 Renovations / Expansions

National School Breakfast $11,222,346 Print ShopSupport Services Curriculum & Instruction and Lunch Program Tax Increment Fund $296,473

$17,618,414 $5,797,209 Special Education $1,796,350 TechnologyTextbook Allotment $315,165 Child Care

District Wide Data Quality $376,000$27,536,599 $2,100,200 Federal Other Expenses

Tax Increment Fund $15,504,167 $910,123TRS-On-Behalf High Schools National School Breakfast

Stipends $65,477,247 and Lunch ProgramNCLB (Title)

Middle Schools Special Education (IDEA-B) $42,343,903

Elementary Schools$83,045,382

General Fund$264,739,447


Governmental and Proprietary Funds Expenditures Budget Year 2012-13Governmental Funds

$375,666,548

$397,082,325

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Humble ISD Directory

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District Mission and Vision

Mission Statement

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Vision Statement

We envision schools where students and staff are enthusiastically engaged in learning within local and virtual environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that empower them with skills to successfully live in a rapidly changing world.

Strategic Planning The Board has adopted four main priorities to achieve the Mission and Vision. The four priorities are:

Achieve Academic Excellence

Maximize Our Financial Resources

Develop and Retain Our People

Plan for Our Future

The Board and the Superintendent set targets annually in each of the priority categories as part of our continuous improvement effort. The following information contains the Superintendent’s 2012-13 targets listed in each of the priority areas set by the Humble ISD Board of Trustees.

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Achieve Academic Excellence

Academic excellence has many measures including improved scores on the Texas Assessment of Academic Knowledge and Skills (TAKS), improved scores on and increased participation in SAT/ACT testing, improved campus and District academic ratings by TEA, as well as lowering of dropout rates and increasing graduation rates. Academic excellence speaks to the needs of all students. Specific long and short range targets used in developing the budgets for 2012-13 are:

Long-term targets:

1. All Curriculum Management Audit recommendations will be implemented by the end of the 2015-16 school year. With recommendations 1 and 2 now completed, recommendations 3 (District and Campus Improvement Plans), 5 (College and Career Readiness Plans), and 6 (Professional Development competencies) will be completed by the end of the 2012-13 school year. The Executive Summary of the Curriculum Management System Audit can be found under the following link: http://www.humbleisd.net/cms/lib2/TX01001414/Centricity/Domain/6/Executive%20Summary-Curriculum%20Audit.pdf

2. Increase number of National Merit Scholars, Semi-Finalists and Commended from 42 to 52 by 2013-14.

3. Increase the District average SAT score from 1,028 to 1,038 and the average ACT score from 22.4 to 22.8. Also increase the number of SAT/ACT takers from 1,970 to 2,200 by 2013-14.

Short-term (one-year) targets:

1. Increase “Level III – Advanced Academic Achievement” student performance on STAAR and EOC’s by 10%.

2. Increase number of career certifications earned by students in CATE programs 15% from 155 to 178.

3. Increase the number of students qualifying for the Duke/TIP Program from 1,050 to 1,113 (6%).

4. Increase participation in Advance Academic courses by 8% as measured collectively in Pre AP/AP, IB and Dual Credit programs.

5. Increase student performance in College Readiness by 8% as measured collectively in AP Exams, Dual Credit Hours earned, IB Diplomas, and Readi-Step scores.

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6. Increase student attendance annual rate to 96.3%.

7. Develop a three-year Humble ISD Technology Plan to include curricular integration, furthering of student learning, professional development, infrastructure, and management and governance while exploring funding sources to better address the needs for 21st century learning for all students by June 2013.

8. Initiate and report on a system for tracking the number of graduates that matriculate at colleges or trade schools upon graduation.

9. Prepare and have published at least two articles on successful District initiatives/programs in state or national professional journals.

Maximize Our Financial Resources

Maximization of District financial resources as a priority is central to developing the District’s budget. This priority realizes that funding District needs is achieved through maximizing a combination of revenue sources: local property taxes, state funding, federal entitlement program revenue, competitive grants, investment income and other miscellaneous sources, as well as reducing expenditures through varied operational efficiency and effectiveness improvements. The targets for this priority that have been set for 2012-13 are:

Long-term targets:

1. Develop and present comparative District high schools’ per pupil cost data and agreed upon outcomes data and present action plans to assure the equitable distribution of District resources, including monitoring and sustaining by 2013-14. The cost per pupil range among high schools should be further closed by $1,000 per pupil for the 2012-13 school year.


1. Work with the Board and the District Improvement Committee to develop and finalize the 2013-14 District Targets and District Improvement Plan respectively by the end of September in order to link the District Improvement Plan and the Budget Development Process.

2. Work with the CAO and Campus Leadership to develop Campus Improvement Plans based upon program evaluations, needs assessments, and prioritized needs prior to the

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end of March in order to link the Campus Improvement Plans and the Budget Development Process.

3. Work with the Board to prepare the 2013-14 budget which maintains the Board policy general unassigned fund balance minimum of 17% of operating costs

4. Secure external competitive grant funds that total at least $3 million for the district.

Develop and Retain Our People

Achievement of academic excellence for students coupled with state requirements for class size, curriculum, and salaries and related benefits, necessarily requires that the budget of Humble ISD consist predominantly of payroll expenditures and related costs. Therefore, development and retention of quality staff is of the utmost importance to student performance. Moreover, financial resource maximization recognizes the value of an entity’s human resources and seeks to minimize costs of continually hiring and training new employees, while providing competitive compensation and benefits so that employee retention is maximized. Specific development and retention targets for 2012-13 and beyond are as follows:

Long-term targets:

1. Work with the Board to plan for implementation of the TASB Salary Study recommendations. The results of the TASB Salary Study can be found at the following link: http://www.humbleisd.net/cms/lib2/TX01001414/Centricity/Domain/1/TASB-SalaryStudy.pdf


1. Lead the development of a campus leadership development program for the 2012-13 school year and report implementation details to the Board.

2. Establish a District committee to study and make recommendations for alternative compensation/recognition systems by June 2013.

3. Implement and report on the effectiveness of the revised performance appraisals for teachers, and campus and district administrators, and a quality control system to monitor these appraisals.

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Plan for Our Future

Planning for the future recognizes that effective annual budgeting is part of long-range planning that includes estimating future enrollment for staffing and facilities needs. This planning process also includes collecting demographic data in order to determine future programmatic needs and funding potential, as well as changes in state and federal educational requirements that require modifications to resource allocations. For 2012-13 the District targets are to:


1. Lead the effective and efficient opening of ES # 27 in August, 2013, including the redrawing of attendance boundaries.

2. Continue to work with the Board to implement a long-range plan for needed new facilities, renovations, other capital improvements, and optimum utilization of facilities, aligned with projected Bond 2008 sales and any future need for a bond referendum.

3. Work with Board Legislative Committee to engage others in the 2013 State Legislative process and actively contribute to the school finance litigation process.

Ongoing targets include assisting and facilitating efforts to keep the full Board informed of the Board Committees’ work and maintaining positive responsive, communicative, and productive working relationships with board members. Additionally, the District’s planning process includes the development of the District Improvement Plan, of which the mandated district and campus plans and all pertinent federal planning requirements are components. A District-level committee and campus-level committees as well as parents are involved in the development of these plans and in the process for campus review and improvement of student academic achievement and campus performance.

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District Improvement Plan

Goals and Objectives

1. Demonstrate sustained growth in student academic achievement.

Improve, sustain, and support academic student performance at or beyond grade level.

Improve, sustain and support student attendance.

Improve, sustain and support the graduation rate and prepare college/career-ready students.

Monitor the goals and objectives of the coordinated health program.

2. Ensure a safe and secure environment for students and staff.

Provide a safe and secure environment for students and staff.

Provide and monitor district interventions to reduced drug and alcohol incidents.

Provide campus interventions that target bullying, sexual abuse, harassment / dating violence behaviors.

3. Create a welcoming culture and climate for all stakeholders.

Create a welcoming environment for parents and community members to volunteer and participate in school activities

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Introduction and Needs Assessment Summary

The Humble Independent School District (HISD) serves the communities of Humble, Kingwood, Atascocita, Summerwood, Eagle Springs, and Fall Creek. The District’s boundaries encompass approximately 90 square miles in Harris County. Humble ISD is nationally recognized for the outstanding education it offers to students, and is listed among the 25 fastest growing school districts in Texas. The District provides a well-rounded program of public education for children from prekindergarten through grade twelve. In addition to basic instructional programs, the District offers special education, gifted and talented, bilingual/ESL, remedial, college preparatory, career and technical programs, and an international baccalaureate program. The District is fully accredited by the Texas Education Agency (TEA).

Humble ISD schools are organized by feeder patterns composed of specific elementary, middle, and high schools (Atascocita High School, Humble High School, Kingwood High School, Kingwood Park High School, and Summer Creek High School). In addition, HISD provides alternative options for its students through its Quest Early College High School.

A high degree of professionalism exists among our employees, and an on-going recognition of student and staff excellence contributes to this environment. The instructional program is geared toward having the student meet or exceed grade level expectations. Emphasis is placed on college matriculation, and higher level thinking skills, including research methodologies and independent, complex and critical thinking skills, with a focus on rigor, equity and consistency.

Humble ISD staff members are dedicated to providing each and every student the best education through an intensive and challenging curriculum and sound research-based instructional practices. Our state accountability rating is Recognized. We continue to identify and address the needs of students and staff to be Exemplary in all areas. The average daily attendance rate for students is 95.95%. The average daily attendance rate for staff is 94.95%. As illustrated in the charts that follow, the achievement gaps between at-risk and non-at-risk students have remained consistent. Each chart indicates focus areas that need special attention to ensure student success.

Humble ISD’s comprehensive needs assessment shows continued growth is needed in student academic performance to reach and maintain Exemplary status district-wide. In order to address this need, we must employ, train, and retain highly qualified and motivated staff. To ensure limited disruption to instruction, it is vital that we provide a safe and secure environment and a welcoming culture and climate for all stakeholders..

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Our comprehensive needs assessment (CNA) identified the following specific needs:

General / Comprehensive Needs

- Address identified Special Education Program Review and Curriculum Management Audit findings and recommendations.

- Provide training and specialized personnel to guide instruction and monitoring within all classrooms as defined by non-negotiable District expectations.

- Ensure curriculum, instruction, and assessment are aligned with college and career readiness standards.

- Provide a high quality college and career awareness program.

- Provide early identification of students to receive credit recovery and TAKS Prep opportunities.

- Provide consistent measures, which trigger intervention throughout a student’s high school career.

- Provide early identification and intervention to assist non-HQ (highly qualified) personnel to meet HQ standards.

Science Needs

- Based on state testing performance, we need to provide additional training and resources to meet the needs of all students, with an emphasis on African American, Hispanic and economically disadvantaged students.

RELA (Reading, English, Language Arts) Needs

- Based on state testing performance, we need to provide additional training and resources to meet the needs of all students, with an emphasis on economically disadvantaged students.

Math Needs

- Based on state testing performance, we need to provide additional training and resources to meet the needs of all students, with an emphasis on African American, Hispanic and economically disadvantaged students.

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Social Studies Needs

- Based on state testing performance, we need to maintain student performance.

Intervention Needs

- Address Response to Intervention (RtI) needs using consistent, rigorous measures which trigger timely and effective interventions for all students.

- Provide consistent, rigorous measures, which trigger timely and effective interventions for at-risk students.

- Reduce gaps in student performance among sub-groups through the use of timely, research-based interventions.

- Address indicators identified in the District Performance-Based Monitoring Analysis System:

Improve ESL STAAR Passing Rate in Science

Improve Limited English Proficient (LEP) Graduation and Diploma Rates

Improve Special Ed STAAR Passing Rate in Science

Improve the Special Ed/CTE TAKS passing rate in Math and Science

Improve the Special Ed Participation Rate for STAAR and STAAR Modified

Improve the Special Ed Diploma Rate

Improve the Special Education Less Restrictive Environments rating

Reduce over-representation of All students and African American students in Special Education

Reduce Discretionary Placements of Special Ed students into In School Suspension (ISS)

Highly Qualified Staff / Training Needs

- Provide on-going research-based professional development opportunities for staff.

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Technology Needs

- Support teachers in reaching and maintaining the STAR Chart Level of Target Tech for:

Teaching and Learning (e.g., appropriate technologies seamlessly integrated into all core content areas)

Educator Preparation (e.g., staff development for technology-supported learner-centered projects)

Administration and Support (e.g., significant technical support available)

Infrastructure (e.g., on-demand access for every student, direct connectivity and web-based resources available)

Attendance Needs

- Improve attendance at all schools to >96.3%.

Graduation & College / Career Readiness Needs

- Ensure curriculum, instruction, and assessment are aligned with college and career readiness standards.

- Provide a high quality college and career awareness program.

- Provide test preparation opportunities.

Health & Physical Fitness Needs

- Based on the state Fitnessgram data, we need to improve the rates of students participating in moderate to vigorous physical activity.

Behavior (Conduct) Needs

- Provide PBIS training and ongoing support for consistent implementation to ensure compliance with state mandates.

- Provide appropriate adult monitoring and visibility at schools and school related functions.

- Provide administrator training for appropriate identification of incidents (within context).

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Behavior (Drug / Alcohol) Needs

- Provide campus-based drug and alcohol awareness programs.

Behavior (Bullying) Needs

- Provide proactive bullying prevention program.

Parent Involvement Needs

- Maintain and increase high-levels of effective communication with parents.

- Address the value and utility of parental involvement.

School Organization / Climate Needs

- Maintain a welcoming culture and climate for all stakeholders.

Measures and Action Plans for Goals and Objectives

Humble ISD has adopted certain measures for monitoring the progress towards reaching the goals and objectives. Each measure is very specific with a target for year 1 and an additional target for years 3-5. In order to improve, sustain, and support academic student performance at or beyond grade level, the District will use the following measures, targets and action plans to accomplish each goal set forth by the Board:

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ORGANIZATIONAL

PROFILES

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Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners,

complex thinkers, responsible global citizens and effective communicators.

Source: District Plan

Student Demographics

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 33,724 34,689 35,678 35,824

Total Students (Enrollment) 33,883 34,923 35,913 36,076 36,478

Attendance Rate 95.3% 95.3% 95.7% 95.9%

Ethnicity:

African American 6,041 17.91% 6,328 18.24% 6,322 18.26% 6,368 17.66%

Hispanic 8,673 25.72% 9,163 26.41% 9,744 27.13% 10,875 30.14%

White 17,707 52.50% 17,824 51.39% 17,304 48.18% 16,641 46.13%

Native American 107 0.32% 124 0.36% 380 1.06% 225 0.62%

Asian/Pac. Islander/Two or More 1,196 3.55% 1,250 3.60% 1,928 5.37% 1,967 5.45%

Economically Disadvantaged: 9,188 27.24% 11,285 32.53% 12,195 34.18% 12,601 35.17%

Special Education Program (PEIMS) 3,007 3,028 3,071 3,149

Class Size Information:

Elementary: Kindergarten 19.0 18.8 18.5

Grade 1 19.2 19.2 18.7

Grade 2 19.0 19.7 18.8

Grade 3 20.0 19.8 19.9

Grade 4 21.9 22.7 19.4

Grade 5 23.9 25.3 22.8

Grade 6 22.3 23.3 23.1

Mixed Grades 18.5 0.0 0.0

Secondary: English/Language Arts 26.3 22.1 22.3

Foreign Languages 26.6 22.7 22.7

Mathematics 26.1 22.6 23.9

Science 27.9 24.3 25.1

Social Studies 29.3 26.2 27.0

Student/Teacher Ratio 14.7 14.3 14.4 15.6 15.7

Source: AEIS/PEIMS/Budget

Budget

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 2,291.6 52.39% 2,426.3 50.96% 2,481.1 51.56% 2,310.4 51.05% 2,324.6 47.81%

Professional Support 424.7 9.71% 534.7 11.23% 614.0 12.76% 603.2 13.33% 616.5 12.68%

Campus Administration 139.5 3.19% 150.4 3.16% 151.2 3.14% 123.6 2.73% 128.0 2.63%

Central Administration 35.5 0.81% 45.1 0.95% 44.9 0.93% 42.1 0.93% 46.0 0.95%

Educational Aides 375.3 8.58% 394.8 8.29% 391.4 8.13% 332.8 7.35% 415.4 8.54%

Auxiliary Staff 1,107.4 25.32% 1,210.0 25.41% 1,130.2 23.48% 1,113.6 24.61% 1,331.9 27.39%

Total 4,374.0 100.00% 4,761.3 100.00% 4,812.8 100.00% 4,525.7 100.00% 4,862.4 100.00%

Average Actual Salaries;

Teachers $46,983 $46,844 $46,525 $46,499

Professional Support $52,297 $54,180 $54,106 $53,868

Campus Administration (School Leadership) $69,211 $72,636 $71,943 $74,020

Central Administration $86,846 $85,599 $86,034 $88,193

Source: AEIS/PEIMS/Budget

Employee FTE's

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20200 Eastway Village Drive

Humble, Tx 77338

General Fund Expenditures by ObjectDescription 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $198,013,301 87.16% $216,869,391 85.48% $210,269,707 85.52% $209,292,239 86.65% $228,186,937 86.19%

6200 Professional/Contracted Services 15,971,886 7.03% 16,888,339 6.66% 17,603,142 7.16% 14,931,950 6.18% 17,291,110 6.53%

6300 Supplies & Materials 4,965,907 2.19% 5,715,519 2.25% 6,350,111 2.58% 6,419,660 2.66% 7,543,004 2.85%

6400 Other Operating Costs 7,968,970 3.51% 13,850,516 5.46% 10,922,728 4.44% 10,180,589 4.22% 11,511,081 4.35%

6600 Capital Outlay 247,827 0.11% 381,326 0.15% 746,748 0.30% 695,754 0.29% 207,315 0.08%Total Expenditures by Object $227,167,891 100.00% $253,705,091 100.00% $245,892,436 100.00% $241,520,192 100.00% $264,739,447 100.00%

General Fund Expenditures/Student $6,736.09 $7,313.70 $6,891.99 $6,694.76 $7,257.51Source: PEIMS/General Ledger

General Fund Expenditures by FunctionDescription 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $139,913,707 61.59% $153,978,260 60.69% $147,129,221 59.82% $146,066,541 60.49% $161,466,906 60.99%

Instructional Resources and Media Services 2,506,656 1.10% 2,758,880 1.09% 2,773,592 1.13% 2,609,757 1.08% 2,801,641 1.06%

Curriculum Development and Instructional 2,069,828 0.91% 2,532,793 1.00% 2,559,978 1.04% 2,957,484 1.22% 3,495,418 1.32%

Staff Development

Instructional Leadership 1,981,969 0.87% 2,378,684 0.94% 1,752,651 0.71% 2,013,135 0.83% 2,366,698 0.89%

School Leadership 15,611,839 6.87% 17,203,020 6.78% 18,023,432 7.33% 16,916,121 7.00% 17,080,122 6.45%

Guidance, Counseling and Evaluation Services 9,943,613 4.38% 10,983,500 4.33% 10,471,962 4.26% 11,407,168 4.72% 11,975,306 4.52%

Social Work Services 308,135 0.14% 327,958 0.13% 261,968 0.11% 78,450 0.03% 133,094 0.05%

Health Services 2,252,954 0.99% 2,463,390 0.97% 2,644,816 1.08% 2,536,172 1.05% 2,738,097 1.03%

Student (Pupil) Transportation 7,216,763 3.18% 7,629,507 3.01% 8,233,070 3.35% 7,822,870 3.24% 8,780,926 3.32%

Co-curricular/Extracurricular Activities 5,704,425 2.51% 6,359,031 2.51% 6,677,492 2.72% 6,733,508 2.79% 6,763,617 2.55%

General Administration 5,835,878 2.57% 6,126,522 2.41% 6,221,551 2.53% 6,267,202 2.59% 6,687,980 2.53%

Plant Maintenance and Operations 23,196,685 10.21% 25,014,973 9.86% 25,506,812 10.37% 23,482,753 9.72% 27,144,830 10.25%

Security and Monitoring Services 1,807,642 0.80% 2,153,765 0.85% 2,452,041 1.00% 2,364,054 0.98% 2,508,634 0.95%

Data Processing Services 1,714,420 0.75% 1,751,547 0.69% 2,279,345 0.93% 2,367,756 0.98% 2,777,442 1.05%

Community Services 654,120 0.29% 669,894 0.26% 691,173 0.28% 495,648 0.21% 578,797 0.22%

Facilities Acquisition 0 0.00% 0 0.00% 1,633 0.00% 0 0.00% 0 0.00%

Juvenile Justice Alternative Education 269,080 0.12% 92,300 0.04% 86,950 0.04% 96,010 0.04% 95,000 0.04%

Tax Increment Fund 4,990,009 2.20% 9,982,966 3.93% 6,811,400 2.77% 6,004,938 2.49% 6,004,939 2.27%

Payment to Other Governmental Charges 1,190,168 0.52% 1,298,101 0.51% 1,313,349 0.53% 1,300,625 0.54% 1,340,000 0.51%Total Expenditures By Function $227,167,891 100.00% $253,705,091 100.00% $245,892,436 100.00% $241,520,192 100.00% $264,739,447 100.00%

Source: PEIMS/General Ledger

Texas Assessment of Knowledge & Skills (TAKS)Description 2008-09 2009-10 2010-11 2011-12 2011-12

Reading 91% 93% 93%

Mathematics 84% 88% 88%

Writing 93% 94% 95% NOTE

Science 84% 88% 88% Due to the suspension of the state accountability

Social Studies 96% 97% 97% system, 2011-12 will not have ratings.

All Tests 77% 81% 82%

TEA Campus Rating Acceptable Recognized RecognizedSource: AEIS

Schools FIRSTDescription 2008-09 2009-10 2010-11 2011-12 2011-12

Rating Superior Superior Superior

Source: TEA

Financial Allocation Study for Texas (FAST)Description 2008-09 2009-10 2010-11 2011-12 2011-12

Rating 4.5 4.5 4.5

Composite Progress % 70% 68% 74%

Math Progress % 65% 69% 70%

Reading Progress % 66% 62% 72%

Spending Index Very Low Very Low Very Low

Source: Texas Comptroller

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Mission Statement:

Our mission as a school community is to work together to provide a positive learning environment by meeting our students' individual needs, so they can be

successful in an ever-changing world.

Campus Goals:

Goal 1: Demonstrate sustained growth in student academic achievement.

Goal 2: Ensure a safe and secure environment for students and staff

Goal 3: Create a welcoming culture and climate for all stakeholders.

Source: Campus Improvement Plan


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 631 652 658 600 595

Attendance Rate 95.7% 96.0% 95.6% 95.8%

Ethnicity:

African American 86 13.63% 120 18.40% 130 19.76% 109 18.17%

Hispanic 377 59.74% 377 57.83% 352 53.49% 327 54.50%

White 126 19.97% 118 18.10% 120 18.24% 108 18.00%

Native American 2 0.32% 1 0.15% 5 0.76% 12 2.00%

Asian/Pac. Islander/Two or More 40 6.34% 36 5.52% 51 7.75% 44 7.33%

Economically Disadvantaged 464 73.53% 538 82.52% 544 82.67% 472 78.67%

Special Education Program (PEIMS) 58 51 50 8.33%


Kindergarten 16.7 18.1 18.3

Grade 1 19.7 21.0 18.0

Grade 2 20.0 20.4 16.1

Grade 3 19.9 15.6 17.3

Grade 4 16.1 21.7 16.5

Grade 5 21.5 23.5 21.8

Mixed Grades 15.7 0.0


Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 53.5 72.89% 48.4 63.19% 45.6 61.54% 42.4 67.74% 47.3 71.43%




Total * 73.4 100.00% 76.6 100.00% 74.1 100.00% 62.6 100.00% 66.2 100.00%


Teachers $47,035 $46,924 $46,250 $46,139



Source: AEIS/PEIMS * Total staff does not include paraprofessional staff or hourly staff - only educational aides.urly staff - only educational aides.

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Humble Elementary (101)

20252 Fieldtree Dr.

Humble, TX 77338

General Fund Expenditures by Object

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,472,856 96.46% $3,537,349 95.95% $3,285,041 96.28% $2,919,375 95.70% $3,310,012 96.36%

6200 Professional/Contracted Services 109,854 3.05% 120,589 3.27% 104,435 3.06% 104,078 3.41% 102,247 2.98%

6300 Supplies & Materials 16,552 0.46% 26,395 0.72% 19,969 0.59% 23,268 0.76% 20,111 0.59%

6400 Other Operating Costs 988 0.03% 2,372 0.06% 2,249 0.07% 3,012 0.10% 2,550 0.07%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 816 0.03% 0 0.00%

Total Expenditures by Object $3,600,250 100.00% $3,686,705 100.00% $3,411,694 100.00% $3,050,547 100.00% $3,434,920 100.00%

General Fund Expenditures/Student $5,706 $5,654 $5,185 $5,084 $5,773

Source: PEIMS

General Fund Expenditures by Function

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,909,512 80.83% $3,025,299 82.05% $2,755,631 80.76% $2,512,123 82.35% $2,864,527 83.41%

Instructional Resources and Media Services 70,681 1.96% 71,162 1.93% 79,357 2.33% 45,664 1.50% 50,275 1.46%

Curriculum Development and Instructional 0 0.00% 608 0.02% 0 0.00% 0 0.00% 0 0.00%

Staff Development

School Leadership 251,115 6.97% 237,278 6.44% 237,344 6.96% 247,840 8.12% 247,627 7.21%

Guidance, Counseling and Evaluation Services 111,221 3.09% 97,581 2.65% 114,865 3.37% 63,804 2.09% 67,494 1.96%

Social Work Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Health Services 47,307 1.31% 48,605 1.32% 49,303 1.45% 50,866 1.67% 50,896 1.48%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Extracurricular Activities 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 209,982 5.83% 205,740 5.58% 174,762 5.12% 129,819 4.26% 153,669 4.47%

Security and Monitoring Services 432 0.01% 432 0.01% 432 0.01% 432 0.01% 432 0.01%

Data Processing Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Total Expenditures By Function $3,600,250 100.00% $3,686,705 100.00% $3,411,694 100.00% $3,050,547 100.00% $3,434,920 100.00%

Source: PEIMS

Texas Assessment of Knowledge & Skills (TAKS)

Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 85% 80% 82%

Mathematics 81% 79% 86% NOTE

Writing 86% 82% 84% Due to the suspension of the state accountability

Science 87% 89% 85% system, 2011-12 will not have ratings.

All Tests 73% 67% 72%

TEA Campus Rating Recognized Acceptable Recognized

Source: AEIS/Accountability

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Mission Statement:

Our mission, in partnership with families and community members of Lakeland Elementary School is to develop each child intellectually, artistically, emotionally,

physically and socially so that all students are contributors to the greater good of our international society.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 95.0% 95.8% 94.8% 95.4%

Ethnicity:


Hispanic 117 27.02% 120 28.30% 394 53.97% 400 61.72%

White 95 21.94% 74 17.45% 96 13.15% 71 10.96%

Native American 0 0.00% 2 0.47% 5 0.68% 2 0.31%



Special Education Program (PEIMS) 67 84 78



Grade 1 14.3 15.8 18.6

Grade 2 15.7 13.1 17.4

Grade 3 21.6 23.9 17.2

Grade 4 30.6 27.7 15.4

Grade 5 17.7 26.2 22.7



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 40.7 62.33% 38.5 56.53% 50.7 62.44% 50.7 65.84% 56.5 68.57%




Total * 65.3 100.00% 68.1 100.00% 81.2 100.00% 77.0 100.00% 82.4 100.00%


Teachers $46,733 $47,249 $45,740 $45,851




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Lakeland Elementary (102)

1500 Montgomery Lane

Humble, Tx 77338


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,037,350 95.59% $2,799,619 94.69% $3,291,662 95.48% $3,516,279 95.48% $3,633,110 95.63%



6400 Other Operating Costs 0 0.00% 0 0.00% 1,653 0.05% 18,713 0.51% 17,350 0.46%

6600 Capital Outlay 0 0.00% 15,744 0.53% 5,596 0.16% 5,620 0.15% 1,200 0.03%



Source: PEIMS


Instruction $2,451,412 77.16% $2,233,579 75.53% $2,721,084 78.93% $2,967,774 80.59% $3,067,686 80.77%


Curriculum Development and Instructional 0 0.00% 0 0.00% 1,653 0.05% 10,532 0.29% 16,517 0.43%

Staff Development




Health Services 48,388 1.52% 49,957 1.69% 53,836 1.56% 52,816 1.43% 54,052 0.00%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 73% 75% 82%




All Tests 59% 61% 66%

TEA Campus Rating Acceptable Acceptable Acceptable


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Mission Statement:

It is the mission of North Belt Elementary to continually address the social, behavioral, and academic needs of individual students in a way that provides a

personalized plan of instruction for each learner. Along with Humble ISD, our purpose, in partners develop each child intellectually, artistically, emotionally,

physically, and socially, so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.0% 95.9% 95.8% 96.3%

Ethnicity:


Hispanic 369 61.39% 427 62.34% 441 61.50% 428 65.64%

White 91 15.14% 90 13.14% 81 11.30% 55 8.44%

Native American 1 0.17% 2 0.29% 4 0.56% 11 1.69%






Grade 1 17.6 21.7 17.8

Grade 2 11.7 20.5 20.0

Grade 3 15.4 17.7 15.8

Grade 4 17.5 14.1 19.2

Grade 5 16.0 18.4 18.6



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 50.9 75.86% 47.4 64.85% 45.8 59.79% 48.8 72.30% 46.0 68.47%




Total * 67.1 100.00% 73.1 100.00% 76.6 100.00% 67.5 100.00% 67.2 100.00%


Teachers $45,311 $43,684 $45,381 $44,961




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North Belt Elementary (103)

8105 North Belt Drive

Humble, Tx 77396


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,314,789 95.74% $3,405,604 95.62% $3,279,432 95.49% $3,327,116 96.30% $3,396,198 96.17%



6400 Other Operating Costs 0 0.00% 0 0.00% 257 0.01% 281 0.01% 50 0.00%

6600 Capital Outlay 237 0.01% 1,272 0.04% 562 0.02% 1,060 0.03% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,706,894 78.19% $2,778,842 78.04% $2,679,508 78.04% $2,758,126 79.82% $2,811,812 79.62%



Staff Development




Health Services 52,755 1.52% 46,779 1.31% 51,332 1.49% 50,647 1.47% 52,130 1.48%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 68% 86% 84%




All Tests 53% 74% 70%

TEA Campus Rating Unacceptable Recognized Acceptable


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Mission Statement:

Our purpose is to build a caring learning community where everyone (students, staff, and community) belongs and succeeds.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.4% 96.6% 96.5% 96.5%

Ethnicity:


Hispanic 147 24.54% 158 26.83% 172 28.06% 187 30.56%

White 374 62.44% 356 60.43% 353 57.59% 322 52.61%

Native American 0 0.00% 3 0.51% 7 1.14% 1 0.16%






Grade 1 20.7 20.0 21.5

Grade 2 20.0 19.3 20.5

Grade 3 19.1 20.3 20.0

Grade 4 17.8 30.4 21.1

Grade 5 33.6 22.5 26.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 38.5 75.94% 37.3 69.20% 37.3 68.95% 35.3 73.86% 36.0 71.15%




Total * 50.7 100.00% 53.9 100.00% 54.1 100.00% 47.8 100.00% 50.6 100.00%


Teachers $48,294 $48,035 $47,748 $48,313




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Foster Elementary (104)

1800 Trailwood Village Drive

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,527,171 95.34% $2,604,038 95.25% $2,481,359 95.40% $2,516,980 95.93% $2,640,276 95.81%




6600 Capital Outlay 400 0.02% 0 0.00% 0 0.00% 600 0.02% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,096,754 79.10% $2,118,131 77.48% $1,993,561 76.65% $2,023,235 77.10% $2,129,030 77.25%



Staff Development




Health Services 39,376 1.49% 48,745 1.78% 50,799 1.95% 48,969 1.87% 50,774 1.84%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 94% 92% 95%




All Tests 84% 85% 87%

TEA Campus Rating Exemplary Exemplary Recognized


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Mission Statement:

To ensure success for all students, we will provide a safe community where all students develop intellectually, artistically, emotionally, physically,

and socially. We will promote life-long learning, complex thinking, responsible citizenship, and effective communication.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.2% 96.3% 96.5% 96.6%

Ethnicity:


Hispanic 102 19.88% 100 18.62% 120 21.47% 132 24.42%

White 384 74.86% 400 74.48% 399 71.38% 363 67.07%

Native American 0 0.00% 1 0.19% 0 0.00% 0 0.00%






Grade 1 21.8 19.5 20.5

Grade 2 20.3 21.0 18.3

Grade 3 20.5 19.4 21.5

Grade 4 20.8 19.0 20.4

Grade 5 23.5 24.8 25.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 34.7 68.71% 36.5 67.10% 39.6 68.51% 33.5 66.34% 34.0 69.39%




Total * 50.5 100.00% 54.4 100.00% 57.8 100.00% 50.5 100.00% 49.0 100.00%


Teachers $47,039 $47,013 $46,453 $45,886




- 141 -


Woodland Hills Elementary (105)

2222 Tree Lane

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,598,213 95.51% $2,809,671 95.69% $2,659,435 95.66% $2,426,836 95.70% $2,627,225 95.81%




6600 Capital Outlay 342 0.01% 300 0.01% 157 0.01% 0 0.00% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,082,678 76.55% $2,247,012 76.53% $2,083,041 74.92% $1,936,426 76.36% $2,083,784 75.99%


Curriculum Development and Instructional 200 0.01% 998 0.03% 291 0.01% 51 0.00% 1,595 0.06%

Staff Development




Health Services 57,375 2.11% 68,912 2.35% 70,370 2.53% 68,976 2.72% 70,608 2.57%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 99% 99% 100%




All Tests 96% 96% 98%

TEA Campus Rating Exemplary Exemplary Exemplary


- 142 -


Mission Statement:

The Bear Branch Elementary community will provide a positive, safe environment where all members are empowered academically and socially to succeed

as lifelong learners. Our mission is to work collaboratively with all stakeholders to build tomorrow's leaders.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.1% 96.6% 96.5% 97.2%

Ethnicity:


Hispanic 74 13.91% 85 15.34% 82 14.91% 104 17.48%

White 443 83.27% 436 78.69% 437 79.45% 450 75.63%

Native American 0 0.00% 10 1.81% 4 0.73% 5 0.84%






Grade 1 19.4 18.0 19.4

Grade 2 19.7 18.9 17.4

Grade 3 20.7 31.6 27.4

Grade 4 22.5 22.1 19.0

Grade 5 27.6 24.7 19.5



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 37.6 75.05% 35.5 68.40% 35.2 67.82% 33.5 66.08% 34.5 67.45%




Total * 50.1 100.00% 51.9 100.00% 51.9 100.00% 50.7 100.00% 51.2 100.00%


Teachers $47,448 $47,098 $46,714 $46,528




- 143 -


Bear Branch Elementary (106)

3500 Garden Lake Dr.

Kingwood, TX 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,543,141 95.83% $2,589,303 95.68% $2,459,100 95.51% $2,439,494 95.74% $2,623,647 95.81%




6600 Capital Outlay 4,673 0.18% 737 0.03% 781 0.03% 0 0.00% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,061,308 77.68% $2,088,306 77.16% $1,925,361 74.78% $1,950,705 76.55% $2,127,724 77.70%



Staff Development




Health Services 59,389 2.24% 60,558 2.24% 61,840 2.40% 62,346 2.45% 63,004 2.30%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 98% 97% 99%




All Tests 95% 95% 96%



- 144 -


Mission Statement:

Together we are building a strong foundation for learning and developing students of character.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.7% 96.8% 96.7% 96.9%

Ethnicity:


Hispanic 97 17.54% 101 19.39% 98 19.64% 99 21.15%

White 413 74.69% 383 73.51% 364 72.94% 333 71.16%

Native American 2 0.36% 5 0.96% 4 0.80% 1 0.21%






Grade 1 20.6 18.5 19.3

Grade 2 20.0 19.2 17.3

Grade 3 17.2 18.9 19.8

Grade 4 19.8 17.8 20.0

Grade 5 27.3 26.8 22.3



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 34.4 67.84% 36.2 65.81% 36.5 66.61% 32.0 65.30% 33.0 66.27%




Total * 50.7 100.00% 55.0 100.00% 54.8 100.00% 49.0 100.00% 49.8 100.00%


Teachers $48,513 $46,998 $47,592 $46,577




- 145 -


Elm Grove Elementary (107)

2815 Clear Ridge Drive

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,586,195 95.50% $2,601,700 95.00% $2,422,666 95.04% $2,334,052 95.38% $2,419,973 95.34%




6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 7,093 0.29% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,134,749 78.84% $2,132,477 77.87% $1,942,176 76.18% $1,878,565 76.76% $1,916,478 75.49%



Staff Development




Health Services 49,138 1.81% 42,205 1.54% 54,308 2.13% 28,781 1.18% 64,495 2.54%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 95% 95% 94%




All Tests 89% 90% 87%



- 146 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all

students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 95.4% 95.7% 95.4% 95.9%

Ethnicity:


Hispanic 185 30.18% 187 29.54% 154 25.45% 186 30.59%

White 319 52.04% 312 49.29% 293 48.44% 284 46.72%

Native American 1 0.16% 3 0.47% 23 3.80% 10 1.64%






Grade 1 20.1 16.2 16.8

Grade 2 18.4 19.6 14.7

Grade 3 20.2 18.1 20.2

Grade 4 18.9 35.0 18.7

Grade 5 30.0 27.8 22.7



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 40.9 71.89% 47.2 59.68% 45.4 59.28% 40.4 57.06% 43.0 68.69%




Total * 56.9 100.00% 79.1 100.00% 76.6 100.00% 70.8 100.00% 62.6 100.00%


Teachers $46,833 $46,364 $45,853 $45,120




- 147 -


Oaks Elementary (108)

5858 Upper Lake Drive

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,962,767 96.41% $3,370,137 96.57% $3,015,458 95.61% $2,536,626 96.07% $2,886,996 96.08%



6400 Other Operating Costs 1,463 0.05% 2,206 0.06% 2,700 0.09% 2,658 0.10% 2,750 0.09%

6600 Capital Outlay 845 0.03% 0 0.00% 11,199 0.36% 0 0.00% 0 0.00%



Source: PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,367,618 77.05% $2,780,587 79.68% $2,405,399 76.29% $2,011,422 76.17% $2,340,457 77.91%


Curriculum Development and Instructional 350 0.01% 657 0.02% 105 0.00% 977 0.04% 1,200 0.04%

Staff Development




Health Services 57,386 1.87% 59,398 1.70% 65,475 2.08% 46,076 1.74% 50,622 1.68%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 87% 91% 80%




All Tests 75% 76% 69%

TEA Campus Rating Recognized Recognized Acceptable


- 148 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so

that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.9% 96.7% 96.8% 97.2%

Ethnicity:


Hispanic 81 10.83% 105 13.74% 96 12.57% 103 14.01%

White 609 81.41% 587 76.84% 581 76.05% 553 74.83%

Native American 2 0.27% 1 0.13% 2 0.26% 1 0.14%


Economically Disadvantaged: 44 5.88% 83 10.86% 84 10.99% 85 11.56%




Grade 1 20.7 19.2 20.2

Grade 2 21.0 21.8 20.2

Grade 3 20.2 19.6 19.1

Grade 4 20.9 20.0 19.6

Grade 5 22.9 24.2 23.1



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 44.0 75.34% 45.0 76.79% 45.4 74.18% 38.8 73.48% 38.0 73.64%




Total * 58.4 100.00% 58.6 100.00% 61.2 100.00% 52.8 100.00% 51.6 100.00%


Teachers $46,148 $46,727 $46,522 $46,374




- 149 -


Greentree Elementary (109)

3502 Brookshadow Drive

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,943,051 95.91% $3,009,678 95.04% $2,927,108 95.58% $2,865,539 95.94% $2,925,820 95.45%




6600 Capital Outlay 0 0.00% 14,172 0.45% 0 0.00% 0 0.00% 0 0.00%



Source: General Ledger/PEIMS


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,474,899 80.65% $2,550,400 80.55% $2,466,092 80.54% $2,406,979 80.58% $2,450,480 79.95%



Staff Development




Health Services 58,898 1.92% 60,247 1.90% 66,471 2.17% 49,288 1.65% 49,970 1.63%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 95% 94% 95%




All Tests 91% 90% 93%

TEA Campus Rating Exemplary Recognized Exemplary


- 150 -


Mission Statement:

The learning community of the Timbers Elementary School commits to ensuring that every student masters established grade level curriculum criteria as

evidenced by local and state assessments, and to improving support systems to develop social responsibility and continued student improvement.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.2% 96.3% 96.2% 96.4%

Ethnicity:


Hispanic 297 34.78% 333 36.88% 239 29.29% 246 32.41%

White 382 44.74% 371 41.08% 370 45.34% 330 43.48%

Native American 6 0.70% 12 1.33% 6 0.74% 3 0.40%






Grade 1 20.0 20.8 20.8

Grade 2 20.7 17.9 21.2

Grade 3 19.6 19.0 19.0

Grade 4 30.4 37.0 20.8

Grade 5 24.2 33.9 22.1



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 50.3 77.38% 52.5 72.52% 44.3 67.84% 39.3 70.15% 39.5 66.71%




Total * 65.0 100.00% 72.4 100.00% 65.3 100.00% 56.0 100.00% 59.2 100.00%


Teachers $47,106 $45,652 $45,777 $45,695




- 151 -


Timbers Elementary (110)

6910 Lonesome Woods Trail

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,477,722 96.16% $3,559,305 95.59% $3,091,503 95.10% $2,813,917 95.52% $2,978,102 95.38%




6600 Capital Outlay 0 0.00% 4,906 0.13% 3,868 0.12% 201 0.01% 0 0.00%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,917,692 80.66% $2,971,744 79.81% $2,549,775 78.43% $2,301,363 78.14% $2,447,034 78.38%



Staff Development




Health Services 47,243 1.31% 48,457 1.30% 47,430 1.46% 46,075 1.56% 47,690 1.53%







Facilities Acquisition 0 0.00% 0 0.00% 1,633 0.05% 0 0.00% 0 0.00%




Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 88% 91% 94%




All Tests 80% 82% 88%

TEA Campus Rating Acceptable Recognized Acceptable


- 152 -


Mission Statement:

To nurture life-long learners by providing a safe educational environment where students will achieve their fullest potential to become skillful, productive, and

motivated members of the world community.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.6% 96.0% 96.2% 96.6%

Ethnicity:


Hispanic 113 16.64% 131 19.32% 128 19.28% 169 24.82%

White 461 67.90% 445 65.64% 419 63.10% 397 58.29%

Native American 1 0.15% 2 0.29% 2 0.30% 0 0.00%






Grade 1 18.2 19.7 20.4

Grade 2 18.4 20.9 17.3

Grade 3 18.8 18.2 21.7

Grade 4 17.6 30.5 18.3

Grade 5 22.7 32.8 25.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 41.2 66.55% 42.0 66.99% 40.4 68.48% 39.7 68.80% 39.5 63.97%




Total * 61.9 100.00% 62.7 100.00% 59.0 100.00% 57.7 100.00% 61.8 100.00%


Teachers $46,478 $46,782 $46,312 $46,174




- 153 -


Pine Forest Elementary (111)

19702 W. Lake Houston Pkwy.

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,994,766 95.60% $3,032,976 95.47% $2,663,750 95.62% $2,795,990 96.22% $2,969,879 96.22%



6400 Other Operating Costs 250 0.01% 2,050 0.06% 1,624 0.06% 0 0.00% 650 0.02%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,477,145 79.07% $2,519,954 79.32% $2,178,209 78.19% $2,291,933 78.88% $2,482,508 80.45%



Staff Development




Health Services 49,834 1.59% 51,384 1.62% 51,991 1.87% 55,021 1.89% 53,483 1.73%




Security and Monitoring Services 3,363 0.11% 3,686 0.12% 3,688 0.13% 1,812 0.06% 432 0.01%







Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 95% 94% 93%




All Tests 91% 89% 88%



- 154 -


Mission Statement:

Our mission is to inspire, educate and empower our community of learners to reach their maximum potential in a safe, supportive

environment that fosters life-long learning.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.4% 96.4% 95.9% 96.5%

Ethnicity:


Hispanic 97 16.01% 115 17.94% 97 18.10% 91 17.40%

White 448 73.92% 458 71.45% 393 73.32% 382 73.03%

Native American 2 0.33% 7 1.09% 7 1.31% 5 0.96%






Grade 1 20.3 21.6 16.3

Grade 2 20.5 21.5 22.3

Grade 3 20.2 18.6 18.2

Grade 4 27.0 37.7 21.7

Grade 5 25.3 32.7 23.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 38.6 67.13% 41.6 74.01% 35.5 66.47% 34.9 66.85% 32.0 64.77%




Total * 57.5 100.00% 56.2 100.00% 53.4 100.00% 52.2 100.00% 49.4 100.00%


Teachers $47,829 $47,934 $47,234 $46,940




- 155 -


Deerwood Elementary (112)

2920 Forest Garden Drive

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,662,827 95.68% $2,751,015 95.55% $2,331,967 95.33% $2,589,847 95.80% $2,640,707 95.92%



6400 Other Operating Costs 0 0.00% 0 0.00% 1,194 0.05% 1,442 0.05% 850 0.03%

6600 Capital Outlay 1,489 0.05% 1,335 0.05% 1,048 0.04% 284 0.01% 300 0.01%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,174,107 78.11% $2,248,598 78.10% $1,862,207 76.13% $2,040,894 75.50% $2,101,177 76.31%



Staff Development




Health Services 49,605 1.78% 50,732 1.76% 52,139 2.13% 62,327 2.31% 60,009 2.18%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 97% 97% 98%




All Tests 90% 92% 93%



- 156 -


Mission Statement:

The mission of Willow Creek Elementary is to provide a quality education that creates the foundation for life-long learning.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 97.1% 97.1% 97.0% 97.1%

Ethnicity:


Hispanic 37 6.13% 30 5.29% 34 6.05% 58 10.16%

White 542 89.73% 506 89.25% 496 88.26% 481 84.23%

Native American 0 0.00% 0 0.00% 0 0.00% 0 0.00%






Grade 1 17.8 21.3 22.0

Grade 2 20.6 16.7 23.3

Grade 3 21.4 20.1 17.6

Grade 4 18.8 18.6 21.2

Grade 5 24.0 29.7 24.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 39.0 70.91% 40.7 68.52% 37.5 67.33% 35.3 70.04% 34.5 66.86%




Total * 55.0 100.00% 59.4 100.00% 55.7 100.00% 50.4 100.00% 51.6 100.00%


Teachers $46,885 $47,417 $47,481 $46,914




- 157 -


Willow Creek Elementary (113)

2002 Willow Terrace

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,870,087 96.10% $2,871,631 95.44% $2,427,777 94.91% $2,612,432 96.12% $2,692,240 95.76%




6600 Capital Outlay 0 0.00% 3,971 0.13% 6,007 0.23% 0 0.00% 500 0.02%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,367,000 79.27% $2,391,862 79.50% $1,919,505 75.04% $2,089,406 76.87% $2,182,433 77.62%



Staff Development




Health Services 51,674 1.73% 50,517 1.68% 50,934 1.99% 51,228 1.88% 53,036 1.89%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 99% 98% 99%




All Tests 96% 95% 97%



- 158 -


Mission Statement:


students are lifelong learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.9% 96.9% 96.0% 96.9%

Ethnicity:


Hispanic 61 12.66% 64 13.53% 111 19.27% 102 18.92%

White 389 80.70% 371 78.44% 406 70.48% 379 70.32%

Native American 1 0.21% 2 0.42% 3 0.52% 4 0.74%






Grade 1 18.8 17.8 19.3

Grade 2 16.3 19.0 18.0

Grade 3 19.0 17.0 18.8

Grade 4 18.8 18.0 21.4

Grade 5 20.0 27.4 22.2



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 36.0 67.03% 33.7 63.34% 33.7 62.53% 33.3 64.91% 34.0 65.39%




Total * 53.7 100.00% 53.2 100.00% 53.9 100.00% 51.3 100.00% 52.0 100.00%


Teachers $47,941 $48,267 $47,616 $47,551




- 159 -


Hidden Hollow Elementary (114)

4104 Appalachian Trail

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,538,674 94.27% $2,502,518 93.77% $2,440,429 94.20% $2,522,147 95.44% $2,603,924 94.81%




6600 Capital Outlay 499 0.02% 0 0.00% 358 0.01% 0 0.00% 0 0.00%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,062,185 76.56% $2,012,992 75.41% $1,938,800 74.83% $2,017,324 76.33% $2,096,432 76.33%



Staff Development




Health Services 59,508 2.21% 61,899 2.32% 62,048 2.39% 62,236 2.36% 64,052 2.33%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 99% 100% 100%




All Tests 96% 97% 97%



- 160 -


2011-2012 Campus Profile

Mission Statement:



Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.5% 96.6% 96.6% 96.9%

Ethnicity:


Hispanic 225 31.25% 233 32.23% 236 33.24% 269 39.51%

White 238 33.05% 211 29.17% 206 29.01% 154 22.61%

Native American 1 0.14% 2 0.28% 3 0.42% 3 0.44%






Grade 1 23.2 19.3 19.0

Grade 2 30.1 29.5 19.4

Grade 3 21.5 31.1 20.6

Grade 4 31.0 19.6 19.7

Grade 5 27.6 25.2 23.2



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 48.1 69.81% 49.6 65.61% 47.3 66.33% 42.3 66.52% 47.0 70.58%




Total * 68.9 100.00% 75.6 100.00% 71.3 100.00% 63.6 100.00% 66.6 100.00%


Teachers $45,768 $45,392 $44,955 $45,474




- 161 -


Whispering Pines Elementary (115)

17321 Woodland Hills Drive

Humble, Texas 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,330,313 95.21% $3,511,681 95.44% $3,077,171 94.97% $3,078,019 96.01% $3,239,218 95.22%




6600 Capital Outlay 4,531 0.13% 2,767 0.08% 2,992 0.09% 2,924 0.09% 3,000 0.09%





Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Instruction $2,802,330 80.12% $2,956,165 80.35% $2,577,306 79.55% $2,493,389 77.76% $2,646,429 77.79%



Staff Development




Health Services 44,904 1.28% 47,612 1.29% 48,923 1.51% 49,716 1.55% 50,618 1.49%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 83% 83% 87%




All Tests 71% 70% 74%



- 162 -


Mission Statement:

We teach the way each child learns.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 97.0% 96.9% 96.8% 97.2%

Ethnicity:


Hispanic 57 9.02% 64 10.32% 47 7.78% 65 11.27%

White 521 82.43% 497 80.17% 495 81.95% 458 79.37%

Native American 0 0.00% 3 0.48% 3 0.50% 2 0.35%






Grade 1 17.8 21.0 19.2

Grade 2 19.7 19.0 21.4

Grade 3 20.5 19.0 19.7

Grade 4 19.4 19.9 19.8

Grade 5 26.3 22.6 24.6



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 36.5 74.79% 36.5 69.93% 32.0 62.75% 33.0 71.74% 30.5 69.95%




Total * 48.8 100.00% 52.2 100.00% 51.0 100.00% 46.0 100.00% 43.6 100.00%


Teachers $47,247 $47,333 $46,874 $47,134




- 163 -


Shadow Forest Elementary (116)

2300 Mills Branch Drive

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,639,627 86.46% $2,661,335 95.24% $2,429,049 95.41% $2,505,704 96.20% $2,539,539 95.89%




6600 Capital Outlay 159 0.01% 5,707 0.20% 1,260 0.05% 0 0.00% 0 0.00%





Instruction $2,143,338 70.20% $2,180,278 78.02% $1,931,252 75.85% $2,039,841 78.31% $2,065,624 77.98%



Staff Development




Health Services 46,312 1.52% 47,343 1.69% 46,868 1.84% 51,455 1.98% 49,449 1.87%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 97% 97% 99%




All Tests 94% 93% 96%



- 164 -


Mission Statement:

The mission of Jack Fields Elementary is to provide a positive, collaborative partnership among students, parents, faculty and the community that is committed

to the belief that learning is fundamental, personal interaction and information from scored assessments are used to monitor the learning process and levels of

educational assistance are used to ensure continuous growth.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.2% 96.1% 95.5% 95.8%

Ethnicity:


Hispanic 328 49.33% 326 50.94% 291 49.25% 310 52.19%

White 51 7.67% 47 7.34% 46 7.78% 48 8.08%

Native American 2 0.30% 2 0.31% 23 3.89% 6 1.01%






Grade 1 14.0 19.3 16.3

Grade 2 14.3 21.0 19.3

Grade 3 15.2 14.6 14.7

Grade 4 17.3 17.5 16.1

Grade 5 16.8 17.3 17.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 54.2 75.91% 46.4 64.71% 45.0 65.41% 38.1 68.03% 38.0 67.98%




Total * 71.4 100.00% 71.7 100.00% 68.8 100.00% 56.0 100.00% 55.9 100.00%


Teachers $44,977 $45,933 $45,648 $45,688




- 165 -


Jack M. Fields, Sr. Elementary (117)

2505 S. Houston Avenue

Humble, Tx 77396


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,321,557 96.49% $3,195,428 92.69% $3,026,048 86.27% $2,811,817 95.90% $2,878,693 95.78%




6600 Capital Outlay 0 0.00% 0 0.00% 6,889 0.20% 8,557 0.29% 0 0.00%





Instruction $2,785,730 80.94% $2,660,142 77.16% $2,527,616 72.06% $2,329,976 79.47% $2,373,202 78.96%



Staff Development




Health Services 45,006 1.31% 48,827 1.42% 49,862 1.42% 51,467 1.76% 49,475 1.65%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 69% 80% 92%




All Tests 54% 65% 76%

TEA Campus Rating Acceptable Acceptable Recognized


- 166 -


Mission Statement:

Our purpose is to partner with families, community members, and school personnel in a team effort to prepare each child to become a life-long learner. We are committed to creating a safe and

positive school environment in which all children and adults feel welcomed, respected, and trusted. We foster a climate which values diversity and differentiates to meet the needs of all of our learners.

Our students are encouraged to think critically, learn collaboratively, and develop a spirit of inquiry as they prepare to become active and responsible members of our global society.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.6% 96.3% 96.6% 96.5%

Ethnicity:


Hispanic 181 27.30% 178 29.18% 242 36.45% 257 39.00%

White 321 48.42% 275 45.08% 253 38.10% 246 37.33%

Native American 5 0.75% 11 1.80% 12 1.81% 6 0.91%






Grade 1 21.0 19.8 16.2

Grade 2 19.0 19.1 17.6

Grade 3 28.4 18.2 25.3

Grade 4 32.0 20.1 17.3

Grade 5 27.7 22.0 25.7



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 45.9 68.11% 46.9 65.14% 48.8 67.69% 46.3 64.67% 45.5 65.31%




Total * 67.4 100.00% 72.0 100.00% 72.1 100.00% 71.6 100.00% 69.7 100.00%


Teachers $45,677 $45,906 $45,577 $45,687




- 167 -


Oak Forest Elementary (118)

6400 Kingwood Glen

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,141,902 95.63% $3,173,118 95.54% $3,091,840 95.20% $3,478,231 96.30% $3,591,549 96.35%




6600 Capital Outlay 0 0.00% 1,390 0.04% 4,265 0.13% 2,716 0.08% 0 0.00%





Instruction $2,612,877 79.51% $2,642,835 79.57% $2,480,802 76.39% $2,889,233 79.99% $2,984,422 80.06%


Curriculum Development and Instructional 0 0.00% 2,213 0.07% 0 0.00% 0 0.00% 0 0.00%

Staff Development




Health Services 61,324 1.87% 47,171 1.42% 48,403 1.49% 48,624 1.35% 49,551 1.33%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 93% 93%




All Tests 85% 84% 84%



- 168 -


Mission Statement:



Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.6% 96.4% 96.0% 96.7%

Ethnicity:


Hispanic 123 15.53% 133 16.14% 89 10.81% 146 19.36%

White 483 60.99% 491 59.59% 484 58.82% 431 57.16%

Native American 3 0.38% 2 0.24% 3 0.36% 3 0.40%






Grade 1 18.1 19.2 18.6

Grade 2 17.7 19.0 18.1

Grade 3 21.5 19.0 32.9

Grade 4 26.5 19.0 19.5

Grade 5 25.4 23.6 26.4



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 52.0 70.65% 49.7 65.05% 49.2 63.82% 42.4 65.53% 41.0 64.47%




Total * 73.6 100.00% 76.4 100.00% 77.1 100.00% 64.7 100.00% 63.6 100.00%


Teachers $46,654 $46,907 $46,991 $46,873




- 169 -


Maplebrook Elementary (119)

7935 Farmingham Road

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,529,621 96.27% $3,623,979 95.76% $3,365,516 95.84% $3,256,358 96.06% $3,327,269 95.95%



6400 Other Operating Costs 0 0.00% 0 0.00% 0 0.00% 4,445 0.13% 50 0.00%

6600 Capital Outlay 0 0.00% 2,180 0.06% 1,594 0.05% 1,689 0.05% 1,745 0.05%





Instruction $2,931,174 79.95% $3,003,969 79.39% $2,794,627 79.59% $2,711,837 80.00% $2,764,908 79.72%



Staff Development




Health Services 56,205 1.53% 57,597 1.52% 61,872 1.76% 59,744 1.76% 60,173 1.74%




Security and Monitoring Services 0.00% 432 0.01% 432 0.01% 432 0.01% 432 0.01%







Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 95% 96%




All Tests 90% 91% 92%



- 170 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially

so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.7% 97.0% 96.9% 97.2%

Ethnicity:


Hispanic 219 25.20% 119 23.38% 147 25.48% 161 25.68%

White 381 43.85% 228 44.79% 251 43.50% 259 41.30%

Native American 4 0.46% 2 0.39% 7 1.21% 4 0.64%






Grade 1 21.0 16.6 17.8

Grade 2 20.0 18.5 20.2

Grade 3 20.1 16.7 20.8

Grade 4 23.0 19.0 25.2

Grade 5 23.2 21.3 25.1



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 52.5 75.66% 35.3 66.72% 33.6 68.57% 38.2 67.02% 38.0 61.79%




Total * 69.4 100.00% 52.9 100.00% 49.0 100.00% 57.0 100.00% 61.5 100.00%


Teachers $45,194 $44,076 $45,377 $44,674




- 171 -


Summerwood Elementary (120)

14000 Summerwood Lakes Dr.

Houston, Tx 77044


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,401,796 95.87% $2,497,426 94.53% $2,229,675 94.48% $2,766,868 96.15% $3,014,519 96.08%




6600 Capital Outlay 0 0.00% 0 0.00% 1,106 0.05% 4,231 0.15% 0 0.00%





Instruction $2,842,710 80.13% $1,986,167 75.18% $1,833,381 77.69% $2,364,422 82.16% $2,586,186 82.43%

Instructional Resources and Media Services 66,134 1.86% 45,261 1.71% 177 0.01% 0 0.00% 0 0.00%


Staff Development




Health Services 51,519 1.45% 62,520 2.37% 62,299 2.64% 62,517 2.17% 63,706 2.03%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 95% 93%




All Tests 86% 88% 88%



- 172 -


Mission Statement:



Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 1,007 1,044 574 616 641

Attendance Rate 96.7% 96.6% 97.1% 97.3%

Ethnicity:


Hispanic 257 25.52% 271 25.96% 142 24.74% 165 26.79%

White 551 54.72% 588 56.33% 319 55.58% 332 53.89%

Native American 0 0.00% 2 0.19% 5 0.87% 2 0.32%






Grade 1 19.2 20.0 19.2

Grade 2 18.8 18.7 20.7

Grade 3 30.5 20.0 18.2

Grade 4 27.8 22.4 20.4

Grade 5 23.8 25.0 23.5



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 64.0 73.56% 60.0 74.34% 35.7 73.45% 34.0 74.07% 39.5 70.29%




Total * 87.0 100.00% 80.7 100.00% 48.6 100.00% 45.9 100.00% 56.2 100.00%


Teachers $45,322 $45,186 $46,428 $45,992




- 173 -


Eagle Springs Elementary (121)

12500 Will Clayton Pkwy.

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $4,444,893 95.98% $4,073,938 95.60% $2,416,135 94.38% $2,474,048 95.30% $2,552,740 94.80%




6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%





Instruction $3,748,875 80.94% $3,458,326 81.16% $1,946,721 76.04% $2,024,082 77.97% $2,062,448 76.58%



Staff Development




Health Services 66,087 1.43% 66,656 1.56% 48,800 1.91% 46,891 1.81% 48,805 1.81%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 95% 96%




All Tests 88% 89% 94%



- 174 -


Mission Statement:

To provide a safe and positive learning environment in which students can achieve their best, become responsible and productive citizens, and

embrace lifelong learning.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.4% 96.4% 96.0% 96.3%

Ethnicity:


Hispanic 493 62.33% 526 61.32% 490 54.87% 560 61.53%

White 68 8.60% 74 8.62% 70 7.84% 78 8.57%

Native American 3 0.38% 11 1.28% 75 8.40% 7 0.77%






Grade 1 18.0 18.3 16.5

Grade 2 18.0 19.2 16.8

Grade 3 14.5 21.3 19.3

Grade 4 31.9 26.2 20.3

Grade 5 26.3 20.8 23.4



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 56.2 75.95% 50.4 65.62% 52.9 63.66% 55.3 71.63% 59.6 73.13%




Total * 74.0 100.00% 76.8 100.00% 83.1 100.00% 77.2 100.00% 81.5 100.00%


Teachers $44,475 $44,885 $44,968 $44,865




- 175 -


Park Lakes Elementary (122)

4400 Wilson Road

Humble, Tx 77396


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,479,228 95.58% $3,607,851 95.66% $3,692,407 95.92% $3,769,564 96.19% $3,972,987 96.38%



6400 Other Operating Costs 901 0.02% 2,312 0.06% 3,002 0.08% 1,833 0.05% 3,325 0.08%

6600 Capital Outlay 741 0.02% 1,733 0.05% 4,414 0.11% 5,307 0.14% 4,300 0.10%





Instruction $2,918,551 80.18% $3,036,939 80.53% $3,108,920 80.76% $3,157,667 80.57% $3,352,005 81.29%


Curriculum Development and Instructional 1,275 0.04% 1,428 0.04% 1,357 0.04% 1,439 0.04% 2,300 0.06%

Staff Development




Health Services 54,330 1.49% 53,221 1.41% 64,436 1.67% 53,336 1.36% 55,084 1.34%





Data Processing Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0.00%




Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 79% 85% 82%




All Tests 68% 76% 72%

TEA Campus Rating Acceptable Recognized Recognized


- 176 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students

are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.1% 96.3% 96.1% 96.5%

Ethnicity:


Hispanic 544 66.18% 584 69.11% 405 61.64% 435 63.13%

White 83 10.10% 70 8.28% 34 5.18% 38 5.52%

Native American 0 0.00% 0 0.00% 16 2.44% 13 1.89%






Grade 1 18.4 16.0 14.9

Grade 2 19.8 18.2 14.3

Grade 3 17.0 19.2 17.2

Grade 4 17.7 19.3 16.9

Grade 5 18.0 31.5 17.5



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 51.4 63.86% 53.9 59.17% 45.3 56.62% 43.4 63.35% 49.5 71.53%




Total * 80.5 100.00% 91.1 100.00% 80.0 100.00% 68.5 100.00% 69.2 100.00%


Teachers $45,110 $45,381 $45,215 $45,651




- 177 -


River Pines Elementary (123)

2400 Cold River Dr.

Humble, Tx 77338


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $3,779,970 96.04% $4,126,379 95.76% $3,408,490 95.39% $3,182,571 96.49% $3,402,829 95.65%




6600 Capital Outlay 649 0.02% 2,495 0.06% 2,591 0.07% 2,517 0.08% 2,000 0.06%





Instruction $3,234,951 82.20% $3,574,488 82.94% $2,828,419 79.16% $2,700,344 81.87% $2,869,430 80.66%



Staff Development




Health Services 48,174 1.22% 50,652 1.18% 57,463 1.61% 59,110 1.79% 62,915 1.77%











Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 75% 85% 87%




All Tests 57% 66% 74%

TEA Campus Rating Recognized Acceptable Recognized


- 178 -


Mission Statement:

In partnership with families and community, Fall Creek Elementary provides quality learning experiences challenging children to meet their full

potential while becoming responsible, well rounded citizens prepared to contribute in a global society.

Campus Goals:




Source: Campus Improvement Plan Opened August, 2008


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.8% 96.5% 96.8% 97.1%

Ethnicity:


Hispanic 126 26.42% 141 24.65% 149 22.54% 151 20.97%

White 153 32.08% 174 30.42% 223 33.73% 268 37.22%

Native American 5 1.05% 1 0.17% 5 0.76% 3 0.42%






Grade 1 18.6 20.8 19.7

Grade 2 18.5 19.6 19.2

Grade 3 23.7 17.6 16.6

Grade 4 17.5 18.8 17.5

Grade 5 25.2 29.5 20.2



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 28.8 59.26% 38.9 72.31% 45.4 70.83% 43.4 69.55% 48.0 75.24%




Total * 48.6 100.00% 53.8 100.00% 64.1 100.00% 62.4 100.00% 63.8 100.00%


Teachers $46,071 $46,448 $46,290 $46,418




- 179 -


Fall Creek Elementary (124)

14435 Mesa Road

Humble, Tx 77396


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,383,799 94.78% $2,732,342 94.65% $2,953,500 95.28% $2,978,929 95.36% $3,303,532 95.50%



6400 Other Operating Costs 2,921 0.12% 967 0.03% 0 0.00% 0 0.00% 50 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 1,345 0.04% 0 0.00%





Instruction $1,877,853 74.67% $2,232,830 77.35% $2,437,462 78.64% $2,474,836 79.23% $2,783,951 80.48%



Staff Development




Health Services 48,787 1.94% 45,280 1.57% 50,028 1.61% 52,857 1.69% 51,108 1.48%

Student (Pupil) Transportation 0 0.00% 1,026 0.04% 0 0.00% 1,022 0.03% 0 0.00%










Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 89% 96%




All Tests 85% 82% 89%



- 180 -


Mission Statement:

Our mission is to actively engage all students in a cooperative learning environment for the purpose of collaboratively and individually meeting their

academic and affective needs.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 459 594 689 717

Attendance Rate 96.9% 96.7% 96.8%

Ethnicity:

African American 90 19.61% 116 19.53% 128 18.58%

Hispanic 99 21.57% 137 23.06% 162 23.51%

White 251 54.68% 317 53.37% 354 51.38%

Native American 2 0.44% 0 0.00% 2 0.29%

Asian/Pac. Islander/Two or More 17 3.70% 24 4.04% 43 6.24%

Economically Disadvantaged 59 12.85% 92 15.49% 88 12.77%



Kindergarten 20.0

Grade 1 21.5 20.8

Grade 2 19.5 18.2

Grade 3 18.4 21.7

Grade 4 20.0 19.0

Grade 5 18.7 24.2


Student/Teacher Ratio 14.6 15.0 15.2 14.5

Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 31.5 64.56% 39.6 64.07% 45.3 66.23% 49.4 67.23%

Professional Support 8.0 16.39% 9.4 15.21% 8.1 11.84% 8.1 11.00%

Campus Administration 2.3 4.71% 2.0 3.24% 3.0 4.39% 2.0 2.72%

Educational Aides 7.0 14.34% 10.8 17.48% 12.0 17.54% 14.0 19.05%

Total * 48.8 100.00% 61.8 100.00% 68.4 100.00% 73.5 100.00%


Teachers $46,119 $45,143 $44,763

Professional Support $49,121 $50,276 $47,271

Campus Administration (School Leadership) $72,689 $75,952 $71,691


- 181 -


Lakeshore Elementary (125)

13333 Breakwater Path

Houston, TX 77044


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,450,514 91.64% $2,527,675 92.11% $3,090,001 94.85% $3,404,345 93.95%

6200 Professional/Contracted Services 211,455 7.91% 193,708 7.06% 143,896 4.42% 197,352 5.45%

6300 Supplies & Materials 10,020 0.37% 22,873 0.83% 23,775 0.73% 21,871 0.60%

6400 Other Operating Costs 2,257 0.08% 0 0.00% 0 0.00% 50 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Total Expenditures by Object $2,674,246 100.00% $2,744,256 100.00% $3,257,672 100.00% $3,623,618 100.00%

General Fund Expenditures/Student $5,826 $4,620 $4,728 $5,054



Instruction $1,925,988 72.02% $2,051,350 74.74% $2,531,463 77.72% $2,831,586 78.15%

Instructional Resources and Media Services 53,257 1.99% 51,740 1.89% 52,912 1.62% 53,364 1.47%

Curriculum Development and Instructional 2,257 0.08% 0 0.00% 160 0.00% 0 0.00%

Staff Development

School Leadership 243,127 9.09% 232,606 8.48% 236,885 7.27% 235,378 6.50%

Guidance, Counseling and Evaluation Services 118,610 4.44% 83,082 3.03% 156,442 4.80% 147,496 4.07%

Social Work Services 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Health Services 42,181 1.58% 47,527 1.73% 55,700 1.71% 60,960 1.68%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0.00% 0 0.00%

Extracurricular Activities 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 288,826 10.80% 277,591 10.12% 223,679 6.87% 294,334 8.12%

Security and Monitoring Services 0 0.00% 360 0.01% 432 0.01% 500 0.01%

Data Processing Services 0 0.00% 0 0.00% 0 0.00% 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00% 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0.00%

Total Expenditures By Function $2,674,246 100.00% $2,744,256 100.00% $3,257,672 100.00% $3,623,618 100.00%



Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 97% 98%

Mathematics 97% 98% NOTE

Writing 91% 98% Due to the suspension of the state accountability

Science 93% 94% system, 2011-12 will not have ratings.

All Tests 92% 95%

TEA Campus Rating Exemplary Exemplary


- 182 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are

lifelong learners, complex thinkers, responsible global citizens, and effective communicators.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 644 715 737

Attendance Rate 96.7% 96.9%

Ethnicity:

African American 86 13.35% 70 9.79%

Hispanic 164 25.47% 222 31.05%

White 355 55.12% 386 53.99%

Native American 5 0.78% 1 0.14%

Asian/Pac. Islander/Two or More 34 5.28% 36 5.03%

Economically Disadvantaged 114 17.70% 125 17.48%

Special Education Program (PEIMS) 41 57


Kindergarten 19.0

Grade 1 19.0

Grade 2 21.6

Grade 3 18.0

Grade 4 22.1

Grade 5 22.5

Mixed Grades

Student/Teacher Ratio 16.2 17.3 17.1

Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 39.7 75.33% 41.4 76.10% 43.0 73.13%

Professional Support 8.1 15.37% 7.0 12.87% 7.8 13.27%

Campus Administration 1.9 3.61% 2.0 3.68% 2.0 3.40%

Educational Aides 3.0 5.69% 4.0 7.35% 6.0 10.20%

Total * 52.7 100.00% 54.4 100.00% 58.8 100.00%


Teachers $44,908 $44,556

Professional Support $47,198 $48,160

Campus Administration (School Leadership) $69,721 $72,311


- 183 -


Atascocita Springs Elementary (126)

13515 Valley Lodge Parkway

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $2,624,985 94.06% $2,827,271 95.80% $2,989,672 95.60%

6200 Professional/Contracted Services 152,913 5.48% 99,266 3.36% 112,252 3.59%

6300 Supplies & Materials 11,428 0.41% 22,753 0.77% 23,419 0.75%

6400 Other Operating Costs 1,392 0.05% 1,949 0.07% 1,900 0.06%

6600 Capital Outlay 0 0.00% 0 0.00% 100 0.00%

Total Expenditures by Object $2,790,718 100.00% $2,951,239 100.00% $3,127,343 100.00%

General Fund Expenditures/Student $4,333 $4,128 $4,243



Instruction $2,069,368 74.16% $2,280,414 77.26% $2,441,404 78.06%

Instructional Resources and Media Services 52,042 1.86% 54,170 1.84% 52,799 1.69%

Curriculum Development and Instructional 0 0.00% 345 0.01% 400 0.01%

Staff Development

School Leadership 245,058 8.78% 239,391 8.11% 238,157 7.62%

Guidance, Counseling and Evaluation Services 109,498 3.92% 107,605 3.65% 102,605 3.28%

Social Work Services 0 0.00% 0 0.00% 0 0.00%

Health Services 50,554 1.81% 46,500 1.58% 64,530 2.06%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00%

Extracurricular Activities 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 264,198 9.47% 222,381 7.54% 226,948 7.26%

Security and Monitoring Services 0 0.00% 432 0.01% 500 0.02%

Data Processing Services 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00%

Total Expenditures By Function $2,790,718 100.00% $2,951,239 100.00% $3,127,343 100.00%



Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 92%

Mathematics 96% NOTE

Writing 98% Due to the suspension of the state accountability

Science 94% system, 2011-12 will not have ratings.

All Tests 89%

TEA Campus Rating Recognized


- 184 -


Mission Statement:

Our purpose is to empower students with the tools necessary to be critical thinkers, responsible citizens and effective communicators by creating a

college-ready culture focused on high expectations so that each student will successfully complete high school and be prepared for

post-secondary life.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 988 1,044 1,071 1,126 1,175

Attendance Rate 95.5% 95.4% 96.0% 96.2%

Ethnicity:


Hispanic 426 43.12% 454 43.49% 488 45.56% 526 46.71%

White 171 17.31% 175 16.76% 159 14.85% 132 11.72%

Native American 2 0.20% 3 0.29% 10 0.93% 17 1.51%





Grade 6 19.8 19.6 21.5

English/Language Arts 17.3 17.9 18.4



Science 17.6 18.8 22.5



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 89.6 79.15% 95.7 76.68% 89.3 76.71% 81.4 82.81% 73.0 73.44%




Total * 113.2 100.00% 124.8 100.00% 116.4 100.00% 98.3 100.00% 99.4 100.00%

Average Actual Salaries:

Teachers $45,941 $45,295 $45,833 $44,918




- 185 -


Humble Middle (041)


Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $5,840,601 94.56% $6,263,094 95.07% $5,482,542 94.40% $5,255,250 95.09% $5,499,667 94.93%




6600 Capital Outlay 2,161 0.03% 2,271 0.03% 2,601 0.04% 1,827 0.03% 0 0.00%



Source: PEIMS


Instruction $4,543,525 73.55% $4,974,976 75.51% $4,280,715 73.70% $4,112,102 74.40% $4,321,884 74.60%


Curriculum Development and Instructional 1,657 0.03% 0 0.00% 0 0.00% 98 0.00% 0 0.00%

Staff Development



Social Work Services 32,721 0.53% 39,033 0.59% 0 0.00% 0 0.00% 0 0.00%

Health Services 64,083 1.04% 72,267 1.10% 67,488 1.16% 44,620 0.81% 50,759 0.88%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00% 1,659 0.03% 0 0.00%

Extracurricular Activities 98,849 1.60% 119,461 1.81% 114,926 1.98% 101,254 1.83% 109,365 1.89%







Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 85% 90% 86%




Social Studies 92% 95% 96%

All Tests 66% 72% 71%



- 186 -


Mission Statement:

KMS, in partnership with parents and the community, is committed to helping students achieve their academic potential while providing a positive

environment that promotes self-worth as they strive to become independent, productive members of society.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 970 1,012 997 1,005 958

Attendance Rate 96.4% 96.3% 96.6% 96.6%

Ethnicity:


Hispanic 177 18.25% 198 19.57% 225 22.57% 218 21.69%

White 713 73.51% 720 71.15% 663 66.50% 689 68.56%

Native American 4 0.41% 4 0.40% 6 0.60% 3 0.30%





Grade 6 24.2 27.1 26.9




Science 27.9 26.4 27.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 68.1 81.27% 68.3 74.88% 63.9 74.83% 60.3 80.08% 59.0 72.92%




Total * 83.8 100.00% 91.2 100.00% 85.4 100.00% 75.3 100.00% 80.9 100.00%


Teachers $46,806 $46,974 $46,889 $46,239




- 187 -


Kingwood Middle (042)

2407 Pine Terrace

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $4,542,653 93.76% $4,948,510 93.83% $4,328,335 92.98% $4,073,265 93.43% $4,615,932 93.38%




6600 Capital Outlay 2,713 0.06% 1,989 0.04% 2,734 0.06% 4,905 0.11% 1,000 0.02%



Source: PEIMS


Instruction $3,628,688 74.90% $3,955,941 75.01% $3,350,209 71.96% $3,137,418 71.96% $3,676,533 74.37%



Staff Development




Health Services 49,894 1.03% 51,669 0.98% 52,033 1.12% 52,152 1.20% 53,312 1.08%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 95% 95% 94%





All Tests 86% 87% 86%

Source: AEIS/Accountability Recognized Recognized Recognized

Source: AEIS

- 188 -


Mission Statement:

The mission of Creekwood Middle School is to focus on and maintain a commitment to learning and academic success by using positive

interactions and collaborative support among all students, staff, and parents.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 1,018 968 944 924 928

Attendance Rate 96.3% 96.2% 96.3% 96.5%

Ethnicity:


Hispanic 115 11.30% 96 9.92% 116 12.29% 144 15.58%

White 819 80.45% 804 83.05% 746 79.03% 702 75.96%

Native American 4 0.39% 5 0.52% 14 1.48% 5 0.54%





Grade 6 25.6 25.1 24.8




Science 28.3 27.3 25.5



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 67.2 83.68% 69.9 81.57% 72.2 80.13% 57.7 79.25% 56.3 69.18%




Total * 80.3 100.00% 85.7 100.00% 90.1 100.00% 72.8 100.00% 81.4 100.00%


Teachers $47,186 $46,781 $45,820 $46,144




- 189 -


Creekwood Middle (043)

3603 Lake Houston Pkwy.

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $4,494,367 93.63% $4,662,978 91.91% $4,305,915 92.86% $4,247,772 94.30% $4,443,557 93.61%




6600 Capital Outlay 0 0.00% 1,610 0.03% 11,634 0.25% 16,360 0.36% 3,200 0.07%



Source: PEIMS


Instruction $3,620,272 75.42% $3,760,679 74.14% $3,425,596 73.87% $3,299,914 73.25% $3,482,174 73.36%


Curriculum Development and Instructional 2,881 0.06% 2,630 0.05% 713 0.02% 1,354 0.03% 1,500 0.03%

Staff Development




Health Services 43,743 0.91% 46,313 0.91% 48,649 1.05% 50,285 1.12% 51,274 1.08%




Security and Monitoring Services 432 0.01% 432 0.01% 432 0.01% 2,797 0.06% 432 0.01%





Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 95% 97% 95%





All Tests 86% 90% 88%

TEA Campus Rating Recognized Exemplary Acceptable


- 190 -


Mission Statement:

In collaboration with parents and the community, the Atascocita Middle School faculty and staff will provide a supportive and safe environment .

Students will demonstrate deep understanding of the TEKS, develop lifelong learner habits, and become independent, reflective learners able to

achieve success in college and their chosen career.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 1,656 1,705 1,074 1,103 1,096

Attendance Rate 95.8% 95.9% 96.3% 96.7%

Ethnicity:


Hispanic 332 20.05% 359 21.06% 227 21.14% 270 24.48%

White 863 52.11% 874 51.25% 608 56.60% 567 51.41%

Native American 7 0.42% 10 0.59% 4 0.37% 5 0.45%





Grade 6 13.7 23.9 24.3




Science 6.8 24.6 21.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 91.3 77.64% 104.8 77.06% 72.9 73.87% 67.2 77.42% 65.0 72.55%




Total * 117.6 100.00% 136.0 100.00% 98.7 100.00% 86.8 100.00% 89.6 100.00%


Teachers $47,144 $46,551 $46,442 $46,054




- 191 -


Atascocita Middle (044)

18810 Lake Houston Pkwy.

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $6,619,906 94.79% $7,460,784 95.28% $4,993,430 93.82% $4,863,701 94.76% $5,179,946 94.68%




6600 Capital Outlay 0 0.00% 4,520 0.06% 946 0.02% 9,369 0.18% 2,000 0.04%



Source: PEIMS


Instruction $5,310,140 76.04% $6,022,275 76.89% $3,857,264 72.46% $3,757,678 73.21% $4,037,887 73.79%



Staff Development




Health Services 82,023 1.17% 85,077 1.09% 71,233 1.34% 64,555 1.26% 79,653 1.46%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 94% 94% 93%





All Tests 81% 81% 79%



- 192 -


Mission Statement:

The RMS community will collaboratively provide a learning environment to develop life -long learners, independent learners, and responsible

citizens in a safe, supportive, and challenging educational setting.

Campus Goals:




Source: Campus Website


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 97.0% 96.9% 97.0% 97.4%

Ethnicity:


Hispanic 77 7.05% 81 7.44% 85 8.08% 128 11.92%

White 914 83.70% 905 83.10% 848 80.61% 858 79.89%

Native American 5 0.46% 6 0.55% 8 0.76% 3 0.28%





Grade 6 29.5 27.6 26.3




Science 31.3 29.7 28.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 67.8 85.28% 70.1 84.96% 67.8 81.20% 62.8 81.56% 61.4 74.77%




Total * 79.5 100.00% 82.5 100.00% 83.5 100.00% 77.0 100.00% 82.1 100.00%


Teachers $47,767 $48,200 $47,548 $47,152




- 193 -


Riverwood Middle (045)

2910 High Valley

Kingwood, Tx 77345


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $4,479,649 93.62% $4,741,581 93.92% $4,385,138 93.17% $4,632,152 94.04% $4,738,483 93.82%




6600 Capital Outlay 1,712 0.04% 3,006 0.06% 7,664 0.16% 7,748 0.16% 800 0.02%



Source: PEIMS


Instruction $3,616,563 75.58% $3,842,539 76.12% $3,497,629 74.32% $3,753,486 76.20% $3,830,133 75.84%


Curriculum Development and Instructional 0 0.00% 3,705 0.07% 0 0.00% 716 0.01% 1,000 0.02%

Staff Development




Health Services 45,843 0.96% 51,315 1.02% 47,279 1.00% 43,511 0.88% 46,609 0.92%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 98% 98% 96%





All Tests 93% 93% 94%



- 194 -


Mission Statement:

The mission of Timberwood Middle School is to engage students in meaningful learning so that they can acquire the knowledge and skills for the

21st century.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 96.0% 96.3% 96.3% 96.4%

Ethnicity:

African American 235 22.77% 223 19.73% 222 18.77% 228

Hispanic 257 24.90% 289 25.58% 375 31.70% 427

White 499 48.35% 576 50.98% 519 43.87% 508

Native American 4 0.39% 5 0.44% 9 0.76% 12

Asian/Pac. Islander/Two or More 37 3.59% 37 3.27% 58 4.90% 64

Economically Disadvantaged 265 25.68% 345 30.53% 374 31.61% 407



Grade 6 25.9 26.8 23.6




Science 28.1 30.0 24.3



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 73.4 75.59% 72.3 70.95% 86.7 76.52% 75.8 80.38% 76.5 73.34%




Total * 97.1 100.00% 101.9 100.00% 113.3 100.00% 94.3 100.00% 104.3 100.00%


Teachers $47,325 $47,474 $47,307 $46,180




- 195 -


Timberwood Middle (046)

1845 Timber Forest Drive

Humble, Tx 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $5,105,087 93.55% $5,337,867 93.74% $5,396,828 94.14% $5,304,792 94.03% $5,559,951 94.83%




6600 Capital Outlay 0 0.00% 951 0.02% 5,006 0.09% 21,695 0.38% 1,000 0.02%



Source: PEIMS


Instruction $4,033,558 73.91% $4,278,562 75.14% $4,339,507 75.69% $4,242,478 75.19% $4,469,402 76.24%



Staff Development




Health Services 44,712 0.82% 45,662 0.80% 64,174 1.12% 64,805 1.15% 65,646 1.12%









Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 90% 94% 90%





All Tests 75% 82% 78%



- 196 -


Mission Statement:

Ross Sterling Middle School develops open-minded, reflective thinkers who experience a broad and balanced choice of advanced academics

through rigorous coursework aimed at creating knowledgeable and caring citizens in an ever-changing global society.

Campus Goals:






Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 94.6% 94.7% 95.8% 96.0%

Ethnicity:


Hispanic 410 43.25% 442 45.30% 365 46.08% 399 50.31%

White 130 13.71% 124 12.70% 92 11.62% 80 10.09%

Native American 3 0.32% 2 0.20% 5 0.63% 6 0.76%





Grade 6 19.5 17.2 18.6




Science 22.5 14.7 20.8



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 77.6 73.41% 87.3 73.55% 79.8 70.62% 62.2 70.13% 61.2 67.85%




Total * 105.7 100.00% 118.7 100.00% 113.0 100.00% 88.7 100.00% 90.2 100.00%


Teachers $45,149 $44,889 $45,131 $44,632




- 197 -


Ross Sterling Middle (047)

1131 Wilson Road

Humble, Tx 77338


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $5,362,224 94.82% $5,645,340 95.00% $4,863,027 92.79% $4,650,161 92.71% $4,814,688 91.96%




6600 Capital Outlay 0 0.00% 6,739 0.11% 3,497 0.07% 3,142 0.06% 0 0.00%



Source: PEIMS


Instruction $4,165,292 73.66% $4,414,810 74.29% $3,684,623 70.30% $3,534,103 70.44% $3,678,858 70.26%


Curriculum Development and Instructional 1,065 0.02% 108 0.00% 0 0.00% 34,364 0.69% 40,357 0.77%

Staff Development




Health Services 50,597 0.89% 60,121 1.01% 69,279 1.32% 60,660 1.21% 76,228 1.46%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00% 5,403 0.11% 0 0.00%



Security and Monitoring Services 432 0.01% 5,531 0.09% 432 0.01% 432 0.01% 492 0.01%





Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 83% 87% 88%





All Tests 63% 73% 78%



- 198 -


Mission Statement:

Our mission is to collectively educate all students by challenging them with rigorous instruction, based on scientifically researched best practices ,

through relevant, real world experiences. We will provide a safe learning environment that fosters creativity and benefits all students academically ,

physically, and socially through building relationships.

Campus Goals:




Source: Campus Website Opened August, 2010


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 965 990 1,098

Attendance Rate 96.9% 97.2%

Ethnicity:

African American 328 33.99% 344 34.76%

Hispanic 291 30.16% 317 32.02%

White 267 27.67% 259 26.16%

Native American 9 0.93% 4 0.40%

Asian/Pac. Islander/Two or More 70 7.25% 66 6.67%

Economically Disadvantaged 307 31.81% 356 35.96%

Special Education Program (PEIMS) 84 102 10.30%


Grade 6 22.4

English/Language Arts 22.7

Foreign Languages 18.8

Mathematics 19.9

Science 22.1

Social Studies 24.9

Student/Teacher Ratio 12.8 15.5 16.7

Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 75.2 75.57% 63.9 78.21% 65.8 70.37%

Professional Support 10.0 10.05% 5.6 6.85% 15.7 16.79%

Campus Administration 5.1 5.13% 4.0 4.90% 4.0 4.28%

Educational Aides 9.2 9.25% 8.2 10.04% 8.0 8.56%

Total * 99.5 100.00% 81.7 100.00% 93.5 100.00%


Teachers $44,741 $45,178

Professional Support $49,859 $47,569

Campus Administration (School Leadership) $69,851 $71,282


- 199 -


Woodcreek Middle (048)

14600 Woodson Park Dr.

Houston, TX 77044


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $4,784,520 90.50% $4,329,413 93.44% $4,801,902 92.97%

6200 Professional/Contracted Services 428,899 8.11% 236,345 5.10% 275,682 5.34%

6300 Supplies & Materials 53,647 1.01% 59,941 1.29% 72,544 1.40%

6400 Other Operating Costs 19,875 0.38% 8,064 0.17% 14,780 0.29%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00%

Total Expenditures by Object $5,286,941 100.00% $4,633,763 100.00% $5,164,908 100.00%


Source: PEIMS


Instruction $3,642,816 68.90% $3,307,625 71.38% $3,717,983 71.97%

Instructional Resources and Media Services 48,023 0.91% 42,636 0.92% 48,437 0.94%

Curriculum Development and Instructional 12,928 0.24% 1,387 0.03% 5,000 0.10%

Staff Development

School Leadership 637,452 12.06% 512,744 11.07% 530,869 10.28%

Guidance, Counseling and Evaluation Services 245,849 4.65% 236,909 5.11% 264,286 5.12%

Social Work Services 0 0.00% 0 0.00% 0 0.00%

Health Services 46,435 0.88% 46,876 1.01% 46,999 0.91%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00%

Extracurricular Activities 105,677 2.00% 109,040 2.35% 112,418 2.18%

Plant Maintenance and Operations 547,761 10.36% 376,114 8.12% 437,916 8.48%

Security and Monitoring Services 0 0.00% 432 0.01% 1,000 0.02%

Data Processing Services 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00%

Total Expenditures By Function $5,286,941 100.00% $4,633,763 100.00% $5,164,908 100.00%

Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 92%

Mathematics 87% NOTE

Writing 97% Due to the suspension of the state accountability

Science 88% system, 2011-12 will not have ratings.

Social Studies 99%

All Tests 80%

TEA Campus Rating Acceptable


- 200 -


Mission Statement:

Humble High School, in partnership with all stakeholders, aims to develop open-minded, reflective thinkers who experience a broad and balanced

choice of advanced academics through rigorous coursework aimed at creating knowledgeable and caring citizens in an ever -changing global

society.

Campus Goals:


Goal 2: Demonstrate sustained growth in highly qualified staff.

Goal 3: Ensure a safe and secure environment for students and staff.




Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 91.4% 91.0% 91.7% 92.2%

Ethnicity:


Hispanic 983 41.59% 827 41.65% 729 42.94% 637 42.99%

White 425 17.99% 319 16.06% 244 14.37% 197 13.29%

Native American 8 0.34% 6 0.30% 5 0.29% 7 0.47%


Economically Disadvantaged 1,167 49.39% 1,188 59.82% 1,055 62.13% 941 63.50%

Special Education Program 222 178 157





Science 33.0 23.4 22.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 174.5 79.18% 169.5 77.50% 145.4 74.84% 114.5 78.86% 102.1 72.10%




Total * 220.4 100.00% 218.7 100.00% 194.3 100.00% 145.2 100.00% 141.6 100.00%


Teachers $47,942 $47,772 $47,594 $48,563



Source: AEIS/PEIMS * Total staff does not include paraprofessional staff or hourly staff - only educational aides.

- 201 -


Humble High (001)

1700 Wilson Road

Humble, Tx 77338


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $11,768,588 88.09% $11,499,939 90.83% $9,857,639 90.03% $8,690,531 90.56% $9,281,227 89.97%

6200 Professional/Contracted Services 1,315,858 9.85% 866,099 6.84% 778,996 7.11% 628,736 6.55% 699,793 6.78%



6600 Capital Outlay 11,841 0.09% 0 0.00% 3,414 0.03% 13,393 0.14% 0 0.00%





Instruction $8,716,437 65.24% $8,510,723 67.22% $7,032,294 64.23% $6,218,448 64.79% $6,809,335 66.00%



Staff Development

School Leadership 1,122,519 8.40% 1,156,733 9.14% 1,199,531 10.95% 945,679 9.85% 866,698 8.40%



Health Services 86,869 0.65% 88,410 0.70% 89,214 0.81% 48,180 0.50% 51,771 0.50%

Student (Pupil) Transportation 24,708 0.18% 31,652 0.25% 27,151 0.25% 22,063 0.23% 0 0.00%


Plant Maintenance and Operations 1,716,398 12.85% 1,189,275 9.39% 1,022,459 9.34% 881,496 9.19% 981,947 9.52%

Security and Monitoring Services 1,967 0.01% 4,223 0.03% 12,994 0.12% 5,346 0.06% 1,182 0.01%







Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 88% 91% 91%




All Tests 53% 62% 65%

TEA Campus Rating Unacceptable Recognized Acceptable

Source: AEIS

- 202 -


Mission Statement:

The mission of Kingwood High School is to create a collaborative learning environment that is supportive, challenging, and disciplined, resulting in

life-long learners whose exemplary performance is a credit to themselves and their community.

Campus Goals:







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 94.6% 95.1% 95.6% 95.7%

Ethnicity:


Hispanic 305 10.35% 262 9.92% 285 10.46% 351 13.18%

White 2,438 82.70% 2,180 82.55% 2,200 80.74% 2,052 77.02%

Native American 7 0.24% 8 0.30% 14 0.51% 12 0.45%


Economically Disadvantaged: 104 3.53% 115 4.35% 157 5.76% 162 6.08%






Science 30.1 27.8 29.4



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 173.9 84.67% 176.4 81.33% 166.5 79.21% 150.5 84.78% 142.1 77.70%




Total * 205.4 100.00% 216.9 100.00% 210.2 100.00% 177.5 100.00% 182.9 100.00%


Teachers $48,225 $48,571 $48,449 $48,252




- 203 -


Kingwood High (002)

2701 Kingwood Drive

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $11,981,929 88.54% $12,337,382 90.78% $11,424,413 90.10% $11,035,294 91.08% $11,508,937 91.11%

6200 Professional/Contracted Services 1,236,257 9.14% 898,382 6.61% 900,163 7.10% 725,261 5.99% 784,510 6.21%



6600 Capital Outlay 8,317 0.06% 7,063 0.05% 11,682 0.09% 26,657 0.22% 6,000 0.05%





Instruction $9,008,909 66.58% $9,318,513 68.58% $8,553,464 67.47% $8,214,947 67.80% $8,671,526 68.65%


Curriculum Development and Instructional 100 0.00% 8,567 0.06% 18,690 0.15% 1,929 0.02% 1,000 0.01%

Staff Development




Health Services 59,874 0.44% 75,240 0.55% 76,484 0.60% 77,554 0.64% 76,905 0.61%


Extracurricular Activities 1,001,984 7.40% 1,006,222 7.40% 1,021,401 8.05% 980,080 8.09% 951,313 7.53%

Plant Maintenance and Operations 1,432,411 10.58% 1,095,888 8.06% 1,102,148 8.69% 945,869 7.81% 1,042,367 8.25%

Security and Monitoring Services 720 0.01% 418 0.00% 446 0.00% 1,079 0.01% 1,182 0.01%







Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 98% 97% 98%




All Tests 86% 87% 89%

TEA Campus Rating Recognized Recognized Recognized

Source: AEIS

- 204 -


Mission Statement:

Atascocita High School is committed to providing all students a rigorous, relevant, and personalized learning experience so they are prepared to

meet the challenges and demands of an ever changing world.

Campus Goals:







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 92.9% 93.3% 94.3% 94.2%

Ethnicity:


Hispanic 701 21.09% 667 20.89% 677 21.86% 762 25.81%

White 1,681 50.57% 1,666 52.17% 1,546 49.93% 1,430 48.44%

Native American 12 0.36% 12 0.38% 42 1.36% 23 0.78%


Economically Disadvantaged 536 16.13% 650 20.36% 0.00% 767 25.98%






Science 29.0 26.9 28.0



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 194.1 82.67% 203.8 79.49% 199.3 79.14% 169.1 83.27% 163.7 76.89%




Total * 234.8 100.00% 256.4 100.00% 251.8 100.00% 203.1 100.00% 212.9 100.00%


Teachers $46,638 $46,592 $46,288 $45,820




- 205 -


Atascocita High (008)


Humble, TX 77346


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $13,029,047 89.56% $13,831,563 89.69% $12,779,800 89.58% $12,123,392 91.13% $12,660,022 90.07%

6200 Professional/Contracted Services 1,199,659 8.25% 1,224,695 7.94% 1,139,923 7.99% 823,174 6.19% 1,029,444 7.32%



6600 Capital Outlay 10,926 0.08% 0 0.00% 4,325 0.03% 12,321 0.09% 0 0.00%





Instruction $9,849,752 67.72% $10,606,458 68.77% $9,690,306 67.95% $9,089,245 68.32% $9,525,489 67.76%



Staff Development




Health Services 75,753 0.52% 81,141 0.53% 88,930 0.62% 53,425 0.40% 88,696 0.63%

Student (Pupil) Transportation 0 0.00% 7,096 0.05% 2,117 0.01% 774 0.01% 0 0.00%



Security and Monitoring Services 395 0.00% 576 0.00% 531 0.00% 1,195 0.01% 1,332 0.01%







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Reading 89% 93% 95%




All Tests 70% 77% 78%


Source: AEIS

- 206 -


Mission Statement:

The mission of Kingwood Park High School is to provide a personalized learning community that incorporates student voice in an academically

challenging environment and produces civically engaged, life-long learners.

Campus Goals:







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 94.4% 93.1% 93.9% 94.3%

Ethnicity:


Hispanic 132 10.84% 225 13.85% 247 15.03% 316 19.30%

White 948 77.83% 1,227 75.56% 1,201 73.10% 1,137 69.46%

Native American 8 0.66% 10 0.62% 14 0.85% 6 0.37%








Science 26.7 27.7 25.6



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 100.8 81.23% 124.2 77.54% 127.5 78.61% 111.4 81.97% 104.8 76.23%




Total * 124.1 100.00% 160.2 100.00% 162.2 100.00% 135.9 100.00% 137.5 100.00%


Teachers $48,613 $49,218 $48,296 $48,400




- 207 -


Kingwood Park High (013)

4015 Woodland Hills Drive

Kingwood, Tx 77339


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $7,469,012 87.55% $8,750,654 88.47% $8,750,706 88.75% $8,485,835 89.78% $8,717,850 89.91%




6600 Capital Outlay 11,764 0.14% 3,097 0.03% 3,104 0.03% 23,951 0.25% 8,000 0.08%





Instruction $5,382,555 63.09% $6,501,886 65.75% $6,465,098 65.58% $6,188,683 65.48% $6,413,108 66.14%


Curriculum Development and Instructional 332 0.00% 2,862 0.03% 3,799 0.04% 3,257 0.03% 5,000 0.05%

Staff Development




Health Services 48,568 0.57% 78,533 0.79% 78,160 0.79% 79,257 0.84% 81,010 0.84%



Plant Maintenance and Operations 1,105,456 12.96% 1,105,241 11.17% 1,074,914 10.90% 938,164 9.93% 944,689 9.74%

Security and Monitoring Services 432 0.01% 1,272 0.01% 2,193 0.02% 2,767 0.03% 4,045 0.04%







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Reading 97% 95% 96%




All Tests 79% 80% 82%

TEA Campus Rating Recognized Recognized Recognized

Source: AEIS

- 208 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so

that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Total Students (Membership) 835 1,382 1,980 2,052

Attendance Rate 95.1% 95.0% 94.8%

Ethnicity:

African American 323 38.69% 552 39.94% 811 40.95%

Hispanic 317 37.96% 512 37.05% 726 36.67%

White 164 19.64% 248 17.95% 339 17.12%

Native American 1 0.12% 9 0.65% 13 0.66%

Asian/Pac. Islander/Two or More 30 3.59% 61 4.41% 91 4.60%

Economically Disadvantaged 426 51.02% 697 50.43% 1,015 51.26%



English/Language Arts 18.7 21.0

Foreign Languages 21.2 23.5

Mathematics 20.7 24.0

Science 23.0 23.8

Social Studies 26.6 27.9

Student/Teacher Ratio 10.5 11.6 15.7 15.8

Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 79.3 72.82% 119.3 76.08% 126.2 84.88% 130.0 76.42%

Professional Support 13.1 12.03% 16.4 10.46% 7.1 4.77% 19.1 11.23%

Campus Administration 9.8 9.00% 9.5 6.06% 5.0 3.36% 7.0 4.12%

Educational Aides 6.7 6.15% 11.6 7.40% 10.4 6.99% 14.0 8.23%

Total * 108.9 100.00% 156.8 100.00% 148.7 100.00% 170.1 100.00%


Teachers $45,694 $44,837 $45,650

Professional Support $51,624 $48,947 $55,930

Campus Administration (School Leadership) $76,780 $76,886 $81,721


- 209 -


Summer Creek High (014)

14000 Weckford

Houston, TX 77044


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $6,732,172 87.17% $8,168,434 87.20% $8,723,216 89.28% $9,800,799 88.86%

6200 Professional/Contracted Services 836,213 10.83% 938,455 10.02% 761,162 7.79% 912,602 8.27%

6300 Supplies & Materials 85,257 1.10% 193,825 2.07% 214,414 2.19% 234,835 2.13%

6400 Other Operating Costs 56,306 0.73% 59,235 0.63% 68,936 0.71% 77,645 0.70%

6600 Capital Outlay 12,965 0.17% 7,755 0.08% 2,492 0.03% 4,500 0.04%

Total Expenditures by Object $7,722,913 100.00% $9,367,704 100.00% $9,770,220 100.00% $11,030,381 100.00%

General Fund Expenditures/Student $9,249 $6,778 $4,934 $5,375

Source: PEIMS


Instruction $4,426,176 57.33% $5,805,448 61.95% $6,382,595 65.32% $7,246,812 65.69%

Instructional Resources and Media Services 76,023 0.98% 77,416 0.83% 84,792 0.87% 75,057 0.68%

Curriculum Development and Instructional 4,474 0.06% 3,560 0.04% 3,560 0.04% 2,138 0.02%

Staff Development

School Leadership 1,079,672 13.98% 1,045,187 11.16% 959,850 9.82% 1,079,354 9.79%

Guidance, Counseling and Evaluation Services 389,233 5.04% 410,243 4.38% 519,776 5.32% 562,508 5.10%

Social Work Services 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Health Services 36,582 0.47% 56,101 0.60% 76,696 0.79% 79,323 0.72%

Student (Pupil) Transportation 14,243 0.18% 712 0.01% 0 0.00% 0 0.00%

Extracurricular Activities 608,528 7.88% 787,379 8.41% 790,536 8.09% 832,519 7.55%

Plant Maintenance and Operations 1,083,065 14.02% 1,173,646 12.53% 947,625 9.70% 1,143,988 10.37%

Security and Monitoring Services 4,917 0.06% 8,012 0.09% 4,791 0.05% 8,682 0.08%

Data Processing Services 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Total Expenditures By Function $7,722,913 100.00% $9,367,704 100.00% $9,770,220 100.00% $11,030,381 100.00%

Source: PEIMS


Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 93% 92%

Mathematics 74% 74% NOTE

Science 73% 79% Due to the suspension of the state accountability

Social Studies 93% 96% system, 2011-12 will not have ratings.

All Tests 67% 68%

TEA Campus Rating Recognized Acceptable

Source: AEIS

- 210 -


Mission Statement:

Quest Early College High School is committed to providing a whole-child learning experience in a working partnership with the community to create

college-educated lifelong learners and successful members of a global society.

Campus Goals:







Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %


Attendance Rate 94.4% 94.9% 95.5% 96.3%

Ethnicity:


Hispanic 50 17.99% 45 21.53% 62 31.00% 75 33.94%

White 180 64.74% 137 65.55% 98 49.00% 96 43.44%

Native American 2 0.72% 0 0.00% 1 0.50% 0 0.00%








Science 19.9 14.4 12.9



Source: AEIS/PEIMS

Employee FTE's

Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

Teachers 42.3 71.57% 22.0 71.67% 22.0 70.97% 19.2 79.67% 18.5 74.00%




Total * 59.1 100.00% 30.7 100.00% 31.0 100.00% 24.1 100.00% 25.0 100.00%


Teachers $54,044 $54,214 $52,149 $53,131




- 211 -


Quest Early College High (005)

15903 W. Lake Houston Parkway

Houston, TX 77044


Description 2008-09 % 2009-10 % 2010-11 % 2011-12 % 2012-13 %

6100 Payroll Costs $1,822,816 96.92% $1,946,519 99.02% $1,844,612 94.92% $1,575,658 87.99% $1,685,566 89.22%

6200 Professional/Contracted Services 40,951 2.18% 329 0.02% 9,694 0.50% 88,192 4.93% 173,538 9.19%



6600 Capital Outlay 235 0.01% 0 0.00% 250 0.01% 18,312 1.02% 0 0.00%





Instruction $1,402,662 74.57% $1,509,097 76.77% $1,424,586 73.29% $1,206,848 67.39% $1,213,830 64.25%


Curriculum Development and Instructional 53 0.00% 1,464 0.07% 730 0.04% 1,377 0.08% 1,700 0.09%

Staff Development 0




Health Services 15,068 0.80% 14,004 0.71% 14,149 0.73% 51,305 2.87% 50,522 2.67%

Student (Pupil) Transportation 5,740 0.31% 0 0.00% 14,310 0.74% 501 0.03% 12,100 0.64%










Description 2008-09 2009-10 2010-11 2011-12 2012-13

Reading 88% 89% 99%




All Tests 57% 74% 85%

TEA Campus Rating Acceptable Recognized Recognized

Source: AEIS

- 212 -


Superintendent: Dr. Guy Sconzo

The Mission of the Humble ISD Superintendent in partnership with families and community, is to develop each child intellectually, artistically,

emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

The Vision of the Humble ISD Superintendent is schools where students and staff are enthusiastically engaged in learning within local and virtual

environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and

relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths

and that empower them with skills to successfully live in a rapidly changing world.

The Division of the Superintendent of Schools is responsible for providing leadership and direction for the development of an educational system that

is based on the needs of students, on standards of excellence and equity, and on community goals. This Division is responsible for the

management of District administration, finances, operations, and personnel as well as maintaining professional working relationships with the

Board and the community. This Division also includes the budgets for the Board of Trustees, General Counsel, Internal Auditor, Public Information, and

Community Development.

Employee FTEs

2012-13

Description Budget

Teachers 0.0

Professional Support 11.0

Campus Administration 0.0

Central Administration 1.0

Educational Aides 0.0

Auxiliary 9.1

21.1


2010-2011 2011-2012 2012-13

Description Actuals Actuals Budget

6100 Payroll Costs $1,411,226 $1,494,212 $1,332,020

6200 Professional/Contracted Services 788,979 576,093 618,785

6300 Supplies & Materials 41,937 32,836 49,345

6400 Other Operating Costs 149,420 151,220 192,753

6600 Capital Outlay 1,982 12,300 400

Total Expenditures by Object $2,393,544 $2,266,661 $2,193,303

Total Students 35,913 36,076 36,478

General Fund Expenditures/Student $67 $63 $60

- 213 -


Chief Academic Officer

Dr. Tommy Price

The Mission of the Chief Academic Officer/Deputy Superintendent is to build leadership, systems, and support with the Schools and Learning Divisions in

partnership with families and communities, to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are live-long

learners, complex thinkers, responsible global citizens and effective communicators.

Employee FTEs

2012-2013

Description Budget

Teachers 0.0





Auxiliary 1.0

3.0


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $639,441 $696,093 $564,885




6600 Capital Outlay 237 2,269 0

Total Expenditures by Object $882,714 $913,642 $770,586

Total Students 35,913 36,076 36,478


- 214 -


Financial Services

Lynn Lynn - Chief Financial Officer

Shelley Vineyard - Lead Director

The Mission of the Financial Services Division is to support student learning through efficient delivery of quality financial services and to ensure

sound fiscal management.

The Financial Services Division Vision is continuous improvement of financial processes through:

Collaboration with process stakeholders

Employment of industries best practices

Professional growth training

Utilization of technology

Data-driven decision making

The Financial Services Division incorporates the major business functions of the District. This includes Accounting & Financial Reporting, Purchasing Department,

Budget Department, Business Systems & Operations, Benefits Services, Risk Management, Warehouse, Print Shop, Document Center and Tax Office.

Employee FTEs

2012-2013

Description Budget

Teachers 0.0





Auxiliary 26.9

48.7


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $2,615,398 $2,296,527 $2,510,911

6200 Professional/Contracted Services 1,184,380 1,234,020 1,387,490


6400 Other Operating Costs 2,168,231 2,267,541 3,237,819

6600 Capital Outlay 21,448 15,829 9,510


Total Students 35,913 36,076 36,478


- 215 -


Human Resources

Janet Griffin - Assistant Superintendent

The Mission of the Humble ISD Human Resources Department is to recruit and retain highly qualified employees who share the District's vision

in support of personalized student learning. This Division provides work-related counseling, solve problems and assist our schools, help

employees grow professionally and promote high standards. This Division works hard to maintain and improve the District's image and

reputation of excellence.

Employee FTEs

2012-2013

Description Budget

Teachers 0.0





Auxiliary 8.5

17.5


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $1,190,446 $1,107,637 $1,247,554




6600 Capital Outlay 5,606 8,671 0


Total Students 35,913 36,076 36,478


- 216 -


Support Services for Facilities

Martha Buckner - Assistant Superintendent

The Mission of the Support Services Division is to support student achievement through excellent customer service and support services that equal or exceed industry

standards. This Division's vision is to become a leader and a model for which other school districts seek to aspire.

Objectives:

Support high student achievement

Enhance employee productivity

Employ industry best practices

Demonstrate fiscal and environmental responsibility

Belief Statement - A dollar saved in operational costs is a dollar that can be added back to instruction.

Support Services incorporates all major operating departments in the District. This includes child nutrition, maintenance and custodial operations, grounds, police,

facility planning/construction, safe and secure schools, transportation and security.

Employee FTEs

2012-2013

Description Budget

Teachers 0.0





Auxiliary 1,192.3

1,222.5


2010-2011 2011-2012 2012-2013

Description Actuals Actual Budget

6100 Payroll Costs $10,814,965 $10,693,087 $11,747,811


6300 Supplies & Materials 2,490,211 2,848,916 3,370,441


6600 Capital Outlay 319,963 289,319 10,028


Total Students 35,913 36,076 36,478


- 217 -


Data Quality, Assessment, and Accountability

Carol Atwood - Assistant Superintendent

The Mission of the Data Quality, Assessment, and Accountability Division is to provide effective and efficient creation, compilation, organization, analysis, evaluation,

and reporting of district data across many divisions for a comprehensive representation of the District. This systematic process ensures that informed decisions are

made at the District, campus, and department levels to improve student achievement, teacher effectiveness, and the efficient use of all resources while adhering to

district policy and ensuring state and federal compliance.

The Accountability and Research Department, Data Quality Department and the Special Programs Funding and Accountability Department are part of this Division.

Employee FTEs

2012-2013

Description Budget

Teachers 0.5





Auxiliary 26.2

38.4


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $1,307,173 $1,218,772 $1,412,304




6600 Capital Outlay 44,200 5,787 6,000


Total Students 35,913 36,076 36,478


- 218 -


Schools Division - Assistant Superintendents

Trey Kraemer - Assistant Superintendent High Schools

Melissa Hayhurst - Assistant Superintendent Middle Schools

Cathy Airola - Assistant Superintendent Elementary Schools

Deborah Yocham - Assistant Superintendent Elementary Schools

The Mission of the Schools Division is to build leadership, systems, and support in partnership with families and communities to develop each

child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible

global citizens and effective communicators.

The Schools Division envisions schools where students and staff are engaged in learning within local and virtual environments. We see

schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see

learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that

empower them with skills to successfully live in a rapidly changing world.

The Schools Division in Humble ISD encompasses all areas relating to direct classroom instruction and other activities that deliver, enhance or

direct the delivery of learning to students. This division also directs and manages the school campuses, including activities performed by the

principals, assistant principals and other assistants. Other programs managed by this division include Athletics.

Employee FTEs

Teachers 2012-2013

Professional Support Budget

Teachers 40.7





Auxiliary 33.8

103.0


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $169,690,023 $167,038,878 $177,605,418


6300 Supplies & Materials 2,587,483 2,621,074 2,684,212

6400 Other Operating Costs 968,182 920,777 1,039,767

6600 Capital Outlay 205,754 232,878 72,118


Total Students 35,913 36,076 36,478


- 219 -


Education Support Services

Dr. Sally LaRue

The Mission of Education Support Services is to improve outcomes of students with disabilities by facilitating their post secondary goals.

The Vision is to further service delivery and support to improve outcomes of students with disabilities.

Education Support Services Goals:

Goal 1: Encourage collaboration with school, community, and family partners to build long term relationships in support of students with disabilities.

Goal 2: Engage in activities that develop, support and attain compliance standards mandated by federal, state, and local entities.

Goal 3: Use research based curriculum, assessment, and instructional practices implemented across the district including core components of progress

monitoring, interventions, and data driven decisions. Inclusionary practices will be a natural part of our culture leading to improved student outcomes

in academics, behavior, social skills, and post secondary goals.

Employee FTEs

2012-2013

Description Budget

Teachers 23.5





Auxiliary 9.0

140.2


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $2,720,361 $5,019,741 $5,349,842




6600 Capital Outlay 10,342 36,485 3,000


Total Students 35,913 36,076 36,478


- 220 -


Curriculum & Instruction

Marie Flynn - Lead Director

The Mission of the Curriculum & Instruction Division is using a systematic process of collaboration, interdependent departments establish relationships within

the Humble ISD learning community to identify needs and design and provide strong support systems based on best practices to ensure

student learning.

The Curriculum & Instruction Division in Humble ISD encompasses all areas relating to the enhancement of student learning.

Academics ESL/Bilingual

Arts Education foreign Language

Career & Technology Gifted/Talented

Professional Development Health Services

Special Projects International Baccalaureate

Advanced Academic Programs Avid

Character Development

Employee FTEs

2012-2013

Description Budget

Teachers 13.0





Auxiliary 16.1

62.3


2010-2011 2011-2012 2012-2013


6100 Payroll Costs $3,814,095 $3,580,002 $3,854,898




6600 Capital Outlay 70,906 88,068 99,259


Total Students 35,913 36,076 36,478


- 221 -


Technology Services

Trudy LeDoux - Director

The Technology Services Supports the Humble Independent School District mission to focus on the developments of all students of the District through collaboration

with the administrative leadership, campus administrators, and educators of the District. In doing so, Technology Services assures secured, adequate, infrastructure

including telecommunications, network infrastructure, information management, and end user equipment. Technology Services provides support for integration of

technologies, distance learning, and online learning opportunities. They are committed to planning and supporting information technologies that will foster opportunities

for the District and its technology users to prepare for productive life beyond the typical work day.

Employee FTEs

2012-2013Description Budget

Teachers 0.0





Auxiliary 9.046.0


2010-2011 2011-2012 2012-2013Description Actuals Actuals Budget

6100 Payroll Costs $2,142,602 $2,387,119 $2,802,195




6600 Capital Outlay 66,312 4,148 7,000Total Expenditures by Object $3,306,250 $3,307,896 $3,514,116

Total Students 35,913 36,076 36,478


- 222 -


Budget and Financial Policies

Legal Requirements

Legal requirements for school district budgets are formulated by the state, Texas Education Agency

(TEA), and the local Board of Trustees. Additional legal requirements also may be imposed by state

and federal grants; however, this section deals only with state legal mandates, TEA legal

requirements and local District requirements for basic budget development and submission. This

summary is compiled from several sources including the Texas Education Code (TEC), the Financial

Accountability System Resource Guide (FASRG) published by TEA, the local Board of Trustees

policies, District administrative procedures, and the Board of Trustees goals and objectives.

Humble Independent School District has an important responsibility to its citizens to account for

public funds, manage finances wisely, manage growth, and adequately fund educational services.

Formal financial policies help to focus discussion and improve decision making by providing clear,

agreed-upon parameters for decision makers. Financial policies also facilitate the informed

participation of other stakeholders in the budget process.

The TEC and other state statutes contain the legal requirements for public school finance,

accounting, budgeting and reporting. Financial and budgeting principles and policies adopted by

TEA published through the FASRG are official rules and constitute minimum budgeting,

accounting, auditing, and reporting requirements. TEA’s intent in prescribing these rules is to cause

the budgeting and financial accounting and reporting system of independent school districts to

conform to 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.

Statement of Texas Law

Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget

development in school districts. The following six items summarize the legal requirements from the

code:

� The superintendent is the budget officer for the district and prepares or causes the budget to

be prepared. TEA recommends that an interactive approach between the board of trustees

and the superintendent be taken to establish the budget process and define related roles and

responsibilities.

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The district budget must be prepared by a date set by the state board of education, currently August 31 (June 30 if the district uses a July 1 fiscal year start date). In order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget must be prepared by August 20 (June 19 if the district uses a July 1 fiscal year start date).

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.

Concurrently with the publication of notice of the budget above, a school district must post a summary of the proposed budget on the school district’s Internet website or in the district’s central administrative office if the school district has no Internet website. The budget summary must include a comparison to the previous year’s actual spending and information relating to per-student (based on actual enrollment) and aggregate spending on instruction, instructional support, central administration, district operations, debt service, and any other category designated by the commissioner. (Section 44.0041, TEC). The summary of the budget should be presented in the following function areas:

1. Instruction – functions 11, 12, 13, 95

2. Instructional Support – functions 21, 23, 31, 32, 33, 36

3. Central Administration – function 41

4. District Operations – functions 51, 52, 53, 34, 35

5. Debt Service – function 71

6. Other – functions 61, 81, 91, 92, 93, 97, 99

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 a supplementary emergency budget to cover unforeseen expenditures.

The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines.

The budget must be legally adopted before the adoption of the tax rate unless the district elects to adopt a tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax Code (see the following bullet point for provisions related to adopting the tax rate first). Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following:

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1. The rate proposed in the notice prepared using the estimate; or

2. The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC 44.004. Following adoption of the tax rate, the district must publish notice and hold another public meeting before the district may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The school district may use the certified estimate of taxable value in preparing a notice.

HB 3, 81st Regular Session, added TEC 39.084 which requires that on final approval of the budget by the school board, the school district shall post on the district’s Internet website a copy of the adopted budget. The website must prominently display the electronic link to the adopted budget until the third anniversary of the date the budget was adopted.

TEA Legal Requirements

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 (June 30 if the district uses a July 1 fiscal year start date). In order to prepare the public notice to be published 10 days prior to the meeting, the district budget must be prepared by 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).

Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget.

Budgets for the General Fund, the National School Breakfast and Lunch Program Fund and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). 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. Districts may prepare and approve budgets for other funds and/or with even greater detail at their discretion. Such local decisions may affect the need for budget amendments and financial reporting requirements.

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. Revenues, other sources, other uses, and fund balances must be reported

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by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount.

A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report.

Local District Requirements

In addition to state legal requirements, individual school districts may establish their own provisions for annual budget preparation. Local fiscal policies can dictate budgetary requirements which go beyond those required by the TEC and TEA. These policies may be recommended by the Texas Association of School Boards as essential to effective District governance and management, or they may be a result of the Board wishing to make a statement in a particular policy area. These policies may include:

Fund balance levels

Debt service fund balance accumulation

Investment requirements

Property tax exemption parameters

Financial performance comparison measures

Staffing levels

Local policies adhere to certain structural conventions. The most visible of these conventions is the presence of separate (LEGAL) and (LOCAL) policies at many policy codes. This separation serves to help all users distinguish between the requirements of an extensive body of school law and the policy determinations of the local Board. The (LEGAL) policies track the language of the U.S. and Texas Constitutions, federal and state statutes including the Texas Education Code, Texas attorney general opinions, State Board of Education rules, the Texas Administrative Code and other regulations, as well as other sources of legal authority defining local school district governance. (LEGAL) policies are not adopted by the Board. Local policies are identified by the designation

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(LOCAL). Local policies that are preceded by a (LEGAL) policy in the same code generally expand on, or qualify, the legally referenced provisions. Other (LOCAL) policies stand alone, portraying the Board’s stated intentions in areas not otherwise addressed by law. Documents that supplement the policy manual and serve to define administrative procedures to assist in implementation of policy are identified by the designation (REGULATION).

In addition to legal policy, the Humble ISD Board of Trustees has established their own requirements for annual budget preparation through Board Policy CE (LEGAL and LOCAL) Annual Operating Budget. The following policies which significantly influence the development of the annual budget can be found on the next few pages in their entirety.

CE (LEGAL) – Annual Operating Budget

CE (LOCAL) – Annual Operating Budget

CH (LOCAL) – Purchasing and Acquisition

CH (REGULATION) – Purchasing and Acquisition

CDA (LOCAL) – Other Revenues – Investments

Debt Management Policy

Capital Assets Accounting and Financial Reporting Regulation

Capital Improvement Regulation

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ANNUAL OPERATING BUDGET, CE (LEGAL) DATE ISSUED: 10-07-2011 – UPDATE 91

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)

Use of District Resources Except as provided below or by Education Code 45.109(a-1) or (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.

This section does not prohibit the Board from entering into an agreement for the design, construction, or renovation of improvements to real property not owned or leased by the District if the improvements benefit real property owned or leased by the District. Benefits to real property owned or leased by the District include the design, construction, or renovation of highways, roads, streets, sidewalks, crosswalks, utilities, and drainage improvements that serve or benefit the real property owned or leased by the District.

Education Code 11.168

Hotels The Board may not impose taxes, issue bonds, use or authorize the use of District employees, use or authorize the use of District property, money, or other resources, or acquire property for the design, construction, renovation, or operation of a hotel. The Board may not enter into a lease, contract, or other agreement that obligates the Board to engage in an activity prohibited by this section or obligates the use of District employees or resources in a manner prohibited by this section.

“Hotel” means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a motel.


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Electioneering 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), .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 on Budget and Proposed Tax Rate 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 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, .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 biweekly 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.

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Taxpayer Injunction 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 Proposed Budget Summary 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.


Decrease in Debt Service Rate If the debt service rate calculated under Education Code 44.004(c)(5)(A)(ii)(b) decreases after the publication of the notice required by this section, the Board President is not required to publish another notice or call another meeting to discuss and adopt the budget and the proposed lower tax rate. Education Code 44.004(g-1)

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)

Certified Estimate By April 30, the chief appraiser shall prepare and certify an estimate of the taxable value of District property. Tax Code 26.01(e)

Districts with July 1 Fiscal Year A district with a fiscal year beginning July 1 may use the certified estimate of the taxable value of District property in preparing the published notice if the District does not receive the certified appraisal roll on or before June 7. A district that uses a certified estimate may adopt a budget at the public meeting designated in the published notice prepared using the estimate, but the District may not adopt a tax rate before the District receives the certified appraisal roll for the District. Education Code 44.004(h)–(i)

Budget Adoption After Tax Rate Adoption Notwithstanding Education Code 44.004(g), (h), and (i), above, the District may adopt a budget after the District adopts a tax rate for the tax year in which the fiscal year covered by the budget begins if the District elects to adopt a tax rate before receiving the certified appraisal roll for the District as provided by Tax Code 26.05(g). Following adoption of the tax rate [see CCG], the District must publish notice and hold a public meeting before the District may adopt a budget. The comptroller shall prescribe the

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language and format to be used in the notice. The District may use the certified estimate of taxable value in preparing the notice. Education Code 44.004(j)

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.


Amendment of Approved Budget 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.


Failure to Comply with Budget Requirements A Board member who votes to approve any expenditure of school funds in excess of the item or items appropriated in the adopted budget or a supplementary or amended budget commits a misdemeanor offense. Education Code 44.052(c)

Certain Donations The District may donate funds or other property or service to the adjutant general’s department or to the Texas National Guard. Gov’t Code 431.035(b), .045(b)

ANNUAL OPERATING BUDGET, CE (LOCAL) DATE ISSUED: 10-22-2012 – LDU 2012.09

Fiscal Year The District shall operate on a fiscal year beginning July 1 and ending June 30.

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.

Budget Hearing 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.

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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 for the general fund, the national school breakfast and lunch program fund, and the debt service fund when a change is requested to increase or decrease any functional spending category or revenue and other resources object category. However, budget changes for capital projects and federal and grant programs shall be presented as needed as supplemental data (as opposed to prior approval) under guidelines adopted by the Board.

Budget Control Primary responsibility for budget control rests with the Superintendent. The budget manager shall be responsible for controlling and amending his or her budget as needed and ensuring that no expenditure is made unless funds have been properly authorized in accordance with CH(LEGAL) and (LOCAL).

Fund Balance Fund balance shall mean the gross difference between governmental fund assets and liabilities reflected on the balance sheet. Governmental fund assets are those of the general fund, special revenue funds, debt service fund, and capital project funds.

Fund Balance of the General Fund The fund balance of the general fund, one of the governmental fund types, is of primary significance because the general fund is the primary fund, which finances most functions of the District. The fund balance of the general fund shall mean the gross difference between general fund assets and liabilities reflected on the balance sheet.

Fund Balance Classification Fund balance classification shall be recorded in accordance with governmental accounting standards as promulgated by the Governmental Accounting Standards Board. The five classifications of fund balance of the governmental fund types shall be as follows:

1. Nonspendable fund balance shall mean the portion of the gross fund balance that is not expendable or is legally earmarked for a specific use. Examples of nonspendable fund balance reserves for which fund balance shall not be available for financing general operating expenditures include:

Inventories;

Prepaid items;

Deferred expenditures; and

Long-term receivables.

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2. Restricted fund balance shall include amounts constrained to a specific purpose by the provider, such as the grantor. Examples of restricted fund balances include:

Child nutrition programs (including outstanding encumbrances);

Technology programs;

Debt service funds;

Construction programs; and

Resources from other granting agencies.

3. Committed fund balance shall mean that portion of the fund balance that is constrained to a specific purpose by the Board. The Board shall approve all commitments by formal action. The action to commit funds must occur prior to fiscal year end; however, the amount may be determined subsequent to fiscal year end. A commitment can only be modified or removed by the same formal action. Examples include:

Potential litigation, claims, and judgments;

Activity funds;

Internal service funds;

Scholarship funds; and

Permanent funds.

4. Assigned fund balance shall mean that portion of the fund balance that is spendable or available for appropriation but has been tentatively earmarked for some specific purpose by the Board finance committee, the Superintendent, or the Chief Financial Officer.

The Board delegates the responsibility to assign funds not to exceed $2 million in the aggregate to the Superintendent and Chief Financial Officer. The Board finance committee shall have the authority to assign any amount of funds. Assignments may occur subsequent to fiscal year end.

In the current practice, such plans or intent to utilize fund balance may change and may never be budgeted, or may result in expenditures in future periods of time. Examples include:

Outstanding encumbrances;

Insurance deductibles;

E-rate reimbursements;

Building rental reimbursements;

Capital outlay items;

Potential special education expenditures; and

Other legal uses.

5. Unassigned fund balance shall include amounts available for any legal purpose. This portion of the total fund balance in the general fund is available to finance operating expenditures. The unassigned fund balance shall be the difference between the total fund balance and the total of the nonspendable fund balance, restricted fund balance, committed fund balance, and assigned fund balance.

Order of Expenditure The order of spending and availability of the fund balance shall be to reduce funds from the listed areas in the following order: restricted, committed, assigned, and unassigned. Negative amounts shall not be reported for restricted, committed, or assigned funds.

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Minimum Fund Balance In order to preserve financial stability, the District must be prepared to respond to cash flow shortages, large or unexpected one-time expenditures, changes in the economy, and changes in state funding. The District shall, therefore, target a yearly unassigned general fund balance between 17 percent (60 days) and 25 percent (90 days) of total operating expenditures. Additionally, the District shall target a yearly minimum restricted debt service fund balance of 25 percent of annual debt service requirements on all outstanding debt issuance and a committed internal service fund balance of 20 percent of total operating expenditures.

Following any year where the audited fund balance falls outside the above-listed targeted range or below the minimum requirement, adjustments in budgeted expenditures shall be incorporated into the budget development process for that year. If the Board determines that the minimum targeted fund balance is not attainable in the proposed budget being considered, it shall be the goal of the Board to reach that level within a specified period of time, not to exceed two years.

Additionally, the Board may establish assignments or commitments of fund balance from time to time in order to meet specific District needs. Assignments and commitments of fund balance shall be vetted and approved by the Board finance committee. Furthermore, commitments of fund balance shall be submitted to the Board for approval.

Revenue All revenue received by the District shall be deposited as a revenue transaction in the appropriate fund and shall become a part of the fund balance. Any allocation of such revenue from the fund balance shall be approved by the Board as a budget amendment prior to any encumbrance or expenditure.

PURCHASING AND ACQUISITION, CH (LOCAL) DATE ISSUED: 06-19-2012 – LDU 2012.06

Purchasing and Acquisition The Board authorizes the purchasing director, under the supervision of the Chief Financial Officer, to plan for procurement of equipment and supplies, request quotations, investigate vendors, negotiate contracts (with the assistance of legal counsel, as necessary), sign purchase orders, assist in the development of specifications, and request and publicly open bids and proposals.

Purchasing Authority The Board delegates to the Superintendent or designee the authority to determine the method of purchasing, in accordance with this policy and applicable law, and to make budgeted purchases.

The Board shall approve all contracts for purchases of personal property that aggregate to a value of $50,000 or higher in a fiscal year and all single purchases of personal property that are valued at $25,000 or greater except as otherwise provided in this policy.

The Board shall approve all contracts for purchases of services valued at $25,000 or higher except as provided in this policy.

This policy shall apply to the purchase of tangible personal property or services, except it shall not apply to the purchase of construction-related services. [For construction of school facilities, see Board policies CV generally, CVA for competitive bidding, CVB for competitive sealed proposals; CVC for design/build contracts, CVD and CVE for contracts using a construction manager, CVF for job order contracts for minor repairs/alterations, and CHG regarding purchases of real property.]

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Procurement Restriction No District employee with purchasing authority may authorize the purchase of goods or services from any individual(s) related within the second degree by blood or marriage to that employee or from any entity that is controlled, owned, or operated by that employee or by a relative within the second degree by blood or marriage to the employee. [See BBFB(LEGAL) for Board members]

Personal Purchases A District employee shall not be permitted to purchase supplies or equipment for personal use through the District’s purchasing department or via special discounts and arrangements made between the District and its qualified vendors.

Purchase Commitments All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order or such other purchase mechanism as approved by the Board, in accordance with administrative regulations. [See CH(REGULATION)]

Responsibility for Debts The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are for purchases made in accordance with adopted Board policy and current administrative procedures. The Board shall not be responsible for debts incurred by persons or organizations not directly under Board control or debts incurred in contradiction to applicable Board policies or current administrative regulations; persons making unauthorized purchases shall assume full responsibility for all such debts.

Contract Signatures No other employee other than the Superintendent or the Chief Financial Officer shall be authorized to sign contracts that obligate the District, except as otherwise provided in this policy. The Superintendent shall develop administrative procedures for contract review and negotiation by legal counsel as follows:

1. The Superintendent may sign contracts for the purchase of goods or services that are not required to be approved by the Board.

2. The Superintendent may designate, by administrative regulation, a representative of the District to execute contracts for academic and curricular/cocurricular purchases valued below $25,000.

3. The Superintendent may designate, by administrative regulation, a representative of the District to execute contracts for construction, including change orders, valued below $25,000.

4. The Superintendent may designate, by administrative regulation, a class of representatives of the District to sign contracts for goods and services valued below $2,500 that have been pre-approved by legal counsel.

In addition to the above, the Superintendent may negotiate and execute the following types of agreements on behalf of the District without seeking Board approval:

1. Utility easements necessary for the provision of utility services to District property.

2. Right of way easements valued below $25,000.

3. Agreements or memoranda of understanding related to instructional programs or services that do not have a foreseeable monetary budgetary impact above $25,000.

4. Grant agreements valued below $50,000 in a fiscal year unless Board approval is otherwise required by law or the grantor.

5. Vendor- and employee-related settlement agreements valued below $50,000 when no previous Board action has been taken.

6. Special education-related settlement agreements below $25,000 in a fiscal year.

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7. Agreements for the use of District facilities valued below $25,000 in a fiscal year.

8. Agreements for the generation of revenue to the District projected to be less than $50,000 in a fiscal year, provided, however, that agreements related to the naming of District facilities or substantial components of District facilities (such as athletic fields, stadiums, or other areas of substantial public exposure) must be approved by the Board regardless of the amount of projected revenue in a fiscal year.

Principals and other administrators have authority over budget expenditures but may not execute contracts related to those expenditures unless authorized by the Superintendent under the requirements of this policy.

All contracts must be finalized and signed prior to purchase order commitments. All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order or such other purchase mechanism as approved by the Board, in accordance with administrative regulations.

Vendor Selection Processes Each item or service to be purchased must be selected in accordance with one of the identified purchase methodologies in this policy or the corresponding administrative regulations, as appropriate, with documentation provided to the purchasing department.

Administrative Requirements

Purchases of Personal Property Valued Below $50,000 and Services Valued Below $25,000 The Board delegates to the Superintendent the authority to develop administrative regulations for procedures to contract for purchases of personal property valued below $50,000 in the aggregate and services valued below $25,000 in the aggregate in a given fiscal year. The administrative regulations shall be available to the public in electronic format.

Purchases of Personal Property Valued at $50,000 and Higher or Services Valued at $25,000 and Higher Except as otherwise allowed by applicable law or this policy, all purchases of personal property that aggregate in a given fiscal year to $50,000 or higher and all purchases of services that aggregate in a given fiscal year to $25,000 or higher must be made by one of the following methods appropriate to the purchase/service needs that provides the best value for the District:

1. Request for proposal.

2. Competitive bidding.

3. Competitive sealed proposals.

4. Interlocal agreement.

Vendor Selection Criteria In awarding a contract, the District shall consider:

1. Purchase price.

2. The reputation of the vendor and of the vendor’s goods and services.

3. The quality of the vendor’s goods and services.

4. The extent to which the goods and services meet the District’s needs.

5. The vendor’s past relationship with the District.

6. The impact on the stability of the District to comply with laws relating to historically underutilized businesses.

7. The total long-term cost to the District to acquire the goods or services.

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8. For a contract that is not for goods and services related to telecommunications and information services, building construction and maintenance, or instructional materials, whether the vendor or the vendor’s ultimate parent company or majority owner has its principal place of business in this state or employs at least 500 persons in the state.

9. Any other relevant factor specifically listed in the request for bids or proposals.

Request for Proposal (RFP) A request for proposal may be used as the vendor selection methodology when the District has identified a generic or broad view of a purchasing need and where it is determined by the purchasing department that negotiation with submitters will secure the best value for the District. The process shall be used:

1. To qualify more than one vendor to provide services Districtwide, such as a temporary agency or travel agency;

2. To identify and review professional key support services, such as audit, depository bank, and outsourced training providers; and

3. To purchase equipment that requires service, customization, support, and/or maintenance.

The purchasing department shall be authorized to develop specifications for the RFP in consultation with users and to identify an appropriate process to evaluate and negotiate with vendors.

The purchasing department shall notify qualified vendors of the RFP and shall identify a date and location by which all the identified components of the RFP must be submitted. RFP submissions not received by the date shall not be reconsidered unless the RFP is reissued for new submissions.

RFP submissions shall not be opened in a public meeting nor may submitters learn the details of other submitters’ proposals until after an award has been made. Supplemental requests for additional or different specifications must be provided to each submitter responding to the RFP.

RFPs may be negotiated with one or more submitters who responded to the RFP in a timely manner, but usually negotiations shall be conducted with one submitter at a time. The District reserves the right to reject any and all proposals.

Competitive Bidding If competitive bidding is chosen as the purchasing method, the purchasing department, in consultation with the users, shall prepare bid specifications. The specifications and quantity of the goods or services desired to be purchased shall be clearly defined in the bid documents. The bid packets shall identify that all bids shall be submitted to the purchasing department in sealed envelopes, plainly marked with the name of the bidder and the time of opening.

The purchasing department shall be authorized to waive technicalities in the bid process for awards that are less than $50,000. The purchasing department may permit a bid to be withdrawn prior to the scheduled time for opening and to reject bids received after the specified time. Late bids shall not be opened or considered. The District may reject any and all bids.

Whenever competitive bidding is used, price shall not be the sole award criteria in determining the best value for the District. The District purchasing department shall work with users of services or tangible personal property to identify the appropriate criteria to be used to award the bid, and all such criteria shall be identified in the bid documents. Changes may not be made to the bid specifications nor may additional criteria be added to the consideration unless all bidders are advised in writing of the revisions to criteria and are permitted equal time to submit conforming information.

The purchasing department may consider the safety record of bidders in determining the lowest responsible bidder for projects by considering a bidder’s OSHA (Office of Health and Safety Administration) inspection logs for the last three years, lack of appropriate in-place insurance, a loss analysis from a bidder’s insurance carrier, and a loss history covering all lines of insurance coverage

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carried by the contractor. The bid notice shall indicate it will consider OSHA records and loss history for each project at the time bid specifications are established.

The purchasing department shall be authorized to request users to review the submission and to evaluate which submission represents the best value for the District.

The District may, at the discretion of the purchasing department, require surety and performance bonds for work or purchases of less than $25,000. Bid surety shall be returned to all bidders except the successful bidder at the time the award is made. The surety of the successful bidder shall be retained until the merchandise has been delivered and inspected for quality and other important requirements. All bids shall be conducted through the purchasing department unless specific authorization is granted otherwise.

Bid openings shall be public and those submitting bids should be invited to attend. A tabulation of the bids should be furnished to each bidder. A file of all bids shall be kept for a period of three years and shall be open for public inspection.

Competitive Sealed Proposals If competitive sealed proposals are chosen as the purchasing method, the purchasing department shall prepare the request for proposals and/or specifications for items or services to be purchased. All proposals shall be submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled time for opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are opened. The District may reject any and all proposals.

Interlocal Agreements / Cooperative Purchasing Programs The District may enter into an interlocal purchase agreement or a cooperative purchasing program agreement to purchase specific or nonspecific goods or services. Once the interlocal or cooperative purchasing agreement has been approved by the Board, purchases or contracts, pursuant to such agreements, shall not require additional Board approval.

An interlocal contract between the District and a purchasing cooperative agreement may not be used to purchase engineering or architectural services.

Computers and Related Purchases In addition to other purchasing options described in this policy and allowed by law, the District may acquire computers and computer-related equipment, including computer software, through the Department of Information Resources (DIR) in accordance with CH(LEGAL). Computer and computer-related equipment purchases pursuant to a DIR contract shall not require Board approval.

Automated Information Systems The District may purchase automated information systems (as defined by law) using the purchasing method described by Government Code 2157.006. Such purchases shall not require Board approval.

Emergency Purchases If school equipment, a school facility, or a part of a school facility or personal property is destroyed or severely damaged or, as a result of an unforeseen catastrophe or emergency, undergoes major operational or structural failure, and the Board determines that the delay posed by the methods provided for in this policy would prevent or substantially impair the conduct of classes or other essential school activities, then contracts or purchases for the replacement or repair of the equipment, school facility, or the part of the school facility may be made by methods other than those required by Education Code 44.031 and this policy.

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Small Purchases In the event that a small, infrequent purchase of $150 or less is required on short notice in order to conduct a group meeting or similar District-related activity, such a purchase may be made by a District employee using his or her personal funds. Such a purchase, properly receipted and authorized by the immediate supervisor, shall be reimbursed by the accounts payable department. Under no circumstances may these exceptional procedures be used to circumvent normal purchasing procedures and practice.

Sole Source Purchases The following items shall not be required to be purchased through a competitive procurement process:

1. An item for which competition is absent because of a patent, copyright, secret process, or monopoly.

2. A specific film, manuscript, or book.

3. A utility service, including electricity, gas, or water.

4. A captive replacement part or component for equipment.

The Superintendent will establish administrative regulations for the identification and purchase of sole source items. Contracts for properly documented sole source purchases shall not require Board approval.

Professional Services Purchases of professional services, as defined by statutory or common law, may not be selected through competitive methods. Professional services shall include the services of attorneys, fiscal agents, and architectural, accounting, investigation, and technical computer consulting or similar services of a professional nature where specific knowledge, skill, and experience shall be used to select service providers. The Superintendent shall develop administrative regulations for the identification and qualification of professional services in accordance with applicable laws. The Board shall approve all contracts for the purchase of professional services valued at $25,000 or greater. [See CH(REGULATION)]

Insurance The District shall require vendors to provide proof of appropriate levels of insurance in order to contract with the District for the provision of goods or services. The Superintendent or designee shall determine the levels and types of insurance that vendors will be required to provide, including when insurance is not required or may be waived.

PURCHASING AND ACQUISITION, CH (REGULATION) DATE ISSUED: 11-04-2011 – LDU 2011.04

Purchasing Card The Board authorizes the use of the purchasing card as an alternate purchasing mechanism in lieu of a properly drawn and issued purchase order. In the absence of encumbrance accounting, the amount of each authorized card limit will be reduced from the appropriate budgetary account and set aside in a designated budgetary account as a means of ensuring funds availability.

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OTHER REVENUES INVESTMENTS, CDA (LOCAL) DATE ISSUED: 02-10-2012 – LDU 2012.01

It is the policy of the District that after allowing for anticipated cash flow requirements of the District and giving due consideration to the safety and risk of investment, all available funds shall be invested in conformity with this investment policy and governing statutes, seeking to safeguard assets, to maintain liquidity, and to optimize interest earnings.

Policy This investment policy shall apply to all financial assets of the District. The financial assets consist of the following funds:

1. Operating Funds;

2. Trust and Agency Funds;

3. Internal Service Funds;

4. Debt Service Funds; and

5. Capital Projects Funds.

Purpose The purpose of this investment policy is to comply with the Public Funds Investment Act (PFIA) Chapter 2256 of the Texas Government Code, which requires that the District annually adopt a written investment policy regarding the investment of its funds and funds under its control. This policy addresses the methods, procedures, and practices that must be exercised to ensure effective and judicious fiscal management of the District’s funds.

Strategy / Funds Investments of the following fund categories shall be consistent with this policy and in accordance with the strategy defined below.

The overall objective of the investment and cash management policy is to ensure that District financial assets are properly safeguarded, provide sufficient liquidity, and produce a reasonable rate of return while enabling the District to react to changes in economic conditions.

The longer the maturity of investments, the greater their price volatility. Therefore, the District concentrates its investment portfolio in short and intermediate term securities to limit market risk caused by changes in interest rates. The District attempts to match its investments with anticipated cash flow requirements. Cash flow requirements generally divide the portfolio into four major parts: liquidity needs, short-term needs, intermediate needs, and longer-term investments.

Operating, Trust and Agency and Internal Service Funds Investment strategies for operating funds, trust and agency funds, and internal service funds (including any commingled pools containing operating funds) shall have as their primary objectives safety, assurance that anticipated liabilities are matched, and adequate investment liquidity is provided. This may be accomplished by purchasing high quality, short- to medium-term maturity securities that will complement each other in a laddered maturity structure permitting some extension for yield enhancement. The maximum maturity of an individual security shall not exceed two years. The maximum dollar weighted average maturity shall be 270 days or less.

Debt Service Investment strategies for debt service funds shall have as their primary objective the assurance of available funds adequate to fund the debt service obligations on a timely basis. Each successive debt service payment shall be fully funded before extending maturities beyond that date. With the exception of state

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and local government securities (SLGS), the maximum maturity of an individual security shall not exceed two years.

Capital Projects Investment strategies for capital projects funds shall have as their objective assurance that anticipated cash flows are matched for adequate liquidity to meet capital project obligations. These objectives shall be accomplished by purchasing high-credit quality, short and intermediate securities with maturities closely matching the projected cash flow schedules. The stated final maturity dates of securities held may not exceed the estimated project completion date.

Investment Management Effective cash management shall be recognized as essential to good fiscal management and investment interest shall serve as a source of revenue to the District. The District’s investment portfolio shall be designed and managed in a prudent manner to obtain reasonable revenue within the limitations of the District’s cash flow needs, to be responsive to public trust, and to be in compliance with legal requirements and limitations.

Investments shall be made with the following objectives in priority order:

1. Safety and preservation of principal.

2. Maintenance of sufficient liquidity to meet operating needs.

3. Diversification.

4. Optimization of earnings in the portfolio.

All investments shall be in accordance with the PFIA (Texas Government Code 2256), the Public Funds Collateral Act (Texas Government Code 2257), and federal and state laws. This investment policy shall apply to all assets of the District.

Investments shall be made with judgment and care, under circumstances then prevailing, that a person of prudence, discretion, and intelligence would exercise in the management of his or her own affairs, not for speculation but for investment, considering the probable safety of principal, as well as the probable income to be derived.

Investment Authority The Board designates the Chief Financial Officer and the director of treasury and property tax administration to serve as the investment officers of the District. The investment officers shall recommend appropriate legally authorized and adequately secured investments and shall invest District funds as directed by the Board and in accordance with the District’s adopted investment policy and generally accepted accounting procedures that meet the daily cash flow needs of the District.

Training The investment officers shall, within 12 months of assuming duties, attend training from a Board authorized source. The required ten hours of additional training shall be obtained each two-year period thereafter.

The investment officers shall observe financial market indicators, study financial trends, and utilize available educational tools in order to maintain appropriate investment managerial expertise.

Ethics and Disclosure of Conflicts of Interest Investment officers and employees of the District involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program or that could impair their ability to make impartial investment decisions. All investment officers shall complete a disclosure related to potential conflicts of interest annually or as conditions change. An investment officer must file a disclosure statement with the Texas Ethics Commission and the District if:

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1. The officer has a personal business relationship with a business organization offering to engage in an investment transaction with the District.

2. The officer is related within the second degree by affinity or consanguinity, as determined by Chapter 537 of the Texas Government Code, to an individual seeking to transact investment business with the District.

Bonding The investment officers shall be bonded or shall be covered under a fidelity insurance policy.

Authorized From those investments authorized by law and described further in the PFIA, the Board shall prohibit investing in reverse security repurchase agreements and mutual funds other than money market mutual funds. The Board shall permit investment of District funds in only the following investment types, consistent with the strategies and maturities defined in this policy and in compliance with the maturity and diversification levels outlined as follows:

1. Obligations of, or guaranteed by, the U.S. Government, its agencies and instrumentalities, excluding mortgage-backed securities (MBS) and collateralized mortgage obligations not to exceed two years to stated maturity. For capital project funds, the stated final maturity dates of securities held may not exceed the expenditure plan or estimated project completion date. (2256.009)

2. Fully insured or collateralized certificates of deposit from the District’s depository or a bank doing business in Texas under the terms of a written depository/collateral agreement with that bank, not to exceed one year to stated maturity. (2256.010)

3. Fully collateralized repurchase agreements as defined by the PFIA, with primary dealers, not to exceed one day in maturity, with a 102 percent collateral margin and under the terms of an executed master repurchase agreement. (2256.011) Flex repurchase agreements may be used for capital project funds but may not extend past the projected expenditure plan of the proceeds.

4. Commercial paper rated no less than A1/P1 or its equivalent by two nationally recognized rating agencies, not to exceed three months to stated maturity. (2256.013)

5. AAA rated, SEC registered, money market mutual funds as defined by the PFIA. (2256.014)

6. AAA rated, constant dollar, Texas public funds investment pools as defined by the PFIA. (2256.016-2256.019)

Monitoring Credit Ratings and Market Prices The investment officer(s) or investment advisor shall monitor, on no less than a weekly basis, the credit rating on all authorized investments in the portfolio based upon independent information from a nationally recognized rating agency. If any security falls below the minimum rating required by this policy, the investment officer shall notify the Board of the loss of rating, conditions affecting the rating, and possible loss of principal with liquidation options available within two weeks after the loss of the required rating.

Authorized Financial Dealers and Institutions Any investment advisor to the District or any vendor with whom the District makes investment transactions, including brokers, pools, funds, and banks, must review the District’s investment policy and submit a written statement stating:

1. An authorized representative of the firm has received and reviewed the District’s investment policy, and

2. The representative certifies that the firm has implemented reasonable procedures and controls in an effort to preclude investment transactions conducted between the District and the organization that are not authorized by the District’s investment policy, except to the extent that this authorization is dependent on an analysis of the makeup of the District’s entire portfolio or requires an interpretation of subjective investment standards.

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The investment officers shall review credentials and maintain information on each counter-party transacting business with the District. Requirements shall include registration with the Texas Securities Commission and registration with the Financial Industry Regulatory Authority (FINRA).

A list of brokers/dealers/institutions authorized to do business with the District shall be prepared by the investment officers and reviewed and adopted by the Board or a committee of the Board on no less than an annual basis.

Soliciting Bids / Competitive Bidding All investment transactions, including certificates of deposit, shall be purchased or sold after a minimum of three offers/bids are taken to verify that the District is receiving fair market value/price for the investment. In order to get the best return on its investments, the District may solicit bids in writing, by telephone, or electronically. Competitive bids need not be solicited from investment pools. The investment officers shall analyze the pool rates’ relative value to other securities.

Delivery Versus Payment All book-entry transactions shall be settled on a delivery versus payment (DVP) basis to a District-approved depository to ensure District control of all its funds and assets. No securities shall be held by the transaction’s counter-party.

Safekeeping and Custody All assets, collateral, and investments of the District shall be held by independent third parties with a current District custodial agreement. The District shall receive and retain original safekeeping receipts providing proof of the District’s ownership.

Collateralization Collateralization shall be required on all District time and demand deposits and repurchase agreements in order to anticipate market changes and provide sufficient security for District funds.

For time and demand deposits, the collateralization level shall be 102 percent of market value of principal and accrued interest. Mortgage-backed collateral for time and demand deposit shall be required at a 110 percent margin.

For repurchase agreements, the collateralization level shall be 102 percent of market value of principal and accrued interest.

Collateral on time and demand deposits shall be held by an independent third party with which the District has a current custodial agreement executed under the terms of the Financial Institution Reform, Recovery, and Enforcement Act (FIRREA) and adopted by the bank board or bank loan committee. An original safekeeping receipt shall be supplied to the District and retained.

The bank or counter-party shall be responsible for monitoring and maintaining the margins at all times.

The right of collateral substitution shall be granted with prior District approval.

Interest Rate Risk To reduce exposure to changes in interest rates that could adversely affect the value of investments, the District shall use final and weighted-average-maturity limits and diversification.

The District shall monitor interest rate risk using weighted average maturity and specific identification.

Internal Controls A system of internal controls shall be established and documented in writing and shall include specific procedures designating who has authority to purchase securities and execute investment transactions for the District. The controls shall be designed to protect against losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or

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imprudent actions by employees and officers of the District. Controls deemed most important shall include:

1. Separation of transaction authority from accounting and recordkeeping and electronic transfer of funds.

2. Avoidance of collusion.

3. Custodial safekeeping.

4. Clear delegation of authority.

5. Written confirmation of all transactions.

6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.

In conjunction with the annual financial audit, the District’s auditors shall perform a compliance audit of management controls on investments and adherence to this policy, as well as a review of the monthly reports sent to the Board.

Reporting An investment report shall be prepared monthly by the investment officers and/or investment officer and a quarterly report prepared in accordance with the PFIA for the Board. The quarterly reports shall be signed and submitted in a timely manner to the Board.

Market prices shall be obtained from an independent source.

At a minimum, the report shall contain the following:

1. The detail of each investment and depository position held including the book and market value of each security held and the stated maturity of each.

2. The beginning and ending market and book value of the portfolio for the period reported.

3. Fully accrued interest and earnings for the period.

4. The weighted average maturity for the portfolio.

5. The period yield of the benchmark(s) and the portfolio.

DEBT MANAGEMENT DATE ISSUED: 11-13-2007

Statement of Purpose The purpose of the Humble Independent School District Debt Management Policy is to establish and maintain well defined debt management guidelines for issuing new debt as well as managing outstanding debt to sustain a strong debt management program.

Scope The Humble Independent School District Debt Management Policy applies to all debt instruments issued by the District regardless of the purpose for which issued or the funding source for repayment.

Objective The primary objective is to ensure prudent debt management practices which:

1. Maintain financial stability

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2. Preserve public trust

3. Minimize costs to taxpayers

4. Minimize borrowing costs

5. Preserve access to financial markets

6. Demonstrate adequate administrative oversight of debt programs to credit rating agencies

Types of Authorized Debt The District is authorized to issue the following types of debt as approved by the Texas Education Code and the Texas Government Code:

1. Unlimited Tax Bonds – The Texas Education Code § 45.001 authorizes school districts to issue bonds for the construction, acquisition, and equipment of school buildings, the purchase of necessary sites for school buildings, and the purchase of new school buses. The District secures these bonds through levying, pledging, assessing and collecting annual ad valorem taxes, without limit as to rate or amount, sufficient to pay the principal and interest on the bonds as they become due. The bonds must mature serially or otherwise not more than 40 years from their issuance date and may be redeemable before maturity. The bonds require voter approval to be issued (§ 45.003(a)) and may be sold at a public or private sale.

2. Maintenance Tax Notes and Tax Anticipation Notes - The District may pledge any available funds of the district, including the proceeds of its maintenance tax, to secure negotiable maintenance tax notes and tax anticipation notes under § 45.108 of the Texas Education Code. The proceeds of these notes may be used for any legal maintenance expenditure including environmental clean up and asbestos removal programs or maintenance, repair, rehabilitation, or replacement of heating, air conditioning, water, sanitation, roofing, flooring, electric or other building systems of existing school properties. Notes issued pursuant to this section may not at any time exceed 75 percent of the previous year’s income, may be issued only after a budget has been adopted for the current school year, and must mature not more than 20 years from their date.

3. Delinquent Tax Notes - § 45.104 of the Texas Education Code authorizes the District to pledge any delinquent taxes levied for maintenance purposes to secure a loan and may evidence such loan with negotiable notes. The proceeds of these loans may be employed for any legal maintenance expenditure including all costs incurred in connection with environmental clean up and asbestos removal programs or maintenance, repair, rehabilitation or replacement of heating, air conditioning, water, sanitation, roofing, flooring, electric or other building systems of existing school properties. Negotiable notes issued under this section must mature not more than 20 years from their date.

4. Time Warrants - § 45.103 of the Texas Education Code authorizes the District to issue time warrants. The warrants must mature in not more than 5 years from their date of issuance and are payable out of any available funds of the district. No election is required to issue time warrants. Time warrants may be issued to provide funds to construct, repair, or renovate school buildings, purchase school buildings and school equipment, or equip school properties with necessary heating, water, sanitation, lunch room, or electric facilities. A school district may not have more than $500,000 in time warrants outstanding at any one time.

5. Contractual Obligations - The District is authorized to incur contractual obligations under Chapter 271 of the Local Government Code to pay for school buses, computers, furniture and other moveable personal property. These contractual obligations are payable from maintenance taxes. The maturity of a contractual obligation may not exceed 25 years.

6. Lease Purchase Agreement - The District is authorized to form a Public Property Finance Corporation under Chapter 303 of the Local Government Code. This corporation has the authority to issue bonds to construct any necessary facilities for the District without an election.

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These bonds are secured by lease payments, payable from the District’s maintenance tax and any other lawfully available funds, paid by the District to the Corporation.

7. Revenue Bonds - Under § 45.032 of the Texas Education Code, the District is authorized to issue revenue bonds to provide funds to acquire, construct, improve, or equip gymnasia, stadia, or other recreational facilities payable from and secured by liens on and pledges of all or any part of any of the revenues from any rentals, rates, charges, or other revenues from any or all of the facilities.

8. Refunding Bonds – Chapter 1207, Texas Government Code, authorizes school districts to refund or refinance all or any part of the district’s outstanding bonds and matured or unmatured but unpaid interest on those bonds payable from ad valorem taxes by issuing refunding bonds payable from ad valorem taxes. A series or issue of refunding bonds may not be issued unless the total debt service on the refunding bonds will be less than the total debt service on the bonds being refunded.

Debt Financing Guidelines The District will consider a range of debt structures which when combined allow for flexibility in responding to future needs, do not utilize all available debt capacity, continue to emphasize credit considerations, and match well with the useful life of the assets for which debt is incurred.

1. Debt is a financing tool which should be judiciously used within the District’s legal, financial and debt market capacities.

2. Debt Defined – The creation of debt occurs when a governing body incurs a financial obligation that cannot or will not be repaid from current year revenues.

a. Cash Flow Financing – Cash flow financing refers to tax and revenue anticipation notes (TANS and RANS) that are issued in anticipation of the receipt of revenues, and the tax dollars are levied, appropriated, and expected to be received in the fiscal year in which the note is issued. TANS and RANS are payable from current year revenues and, therefore, do not constitute debt.

b. Short-Term Debt – For purposes of this policy, short-term debt refers to debt with a repayment term of less than five (5) years.

c. Long-Term Debt – For purposes of this policy, long-term debt refers to debt with a repayment term greater than the maximum term of short-term debt, up to the maximum term allowable by law.

3. Conditions for Which Short-Term Debt May Be Issued - Short-term financing will be considered for projects that cannot be adequately funded from available current resources. Short-term debt may be issued when it is appropriate to closely match an asset’s useful life and it is not conducive to issue long term debt. The repayment term will be for a maximum of five (5) years and the term shall be no greater than the maximum useful life of any asset class within the issuance. The total amount financed may not exceed 1% of operating revenue. Maintenance & Operations (M&O) tax supported obligations should be discouraged due to limitations on the District’s ability to increase its M&O tax rate.

4. Conditions for Which Long-Term Debt May Be Issued – When an asset’s useful life is appropriate for long-term financing and the estimated future revenues are sufficient to insure repayment of debt obligations, long-term debt will be considered.

a. Bonds – Capital requirements for the construction, acquisition, and equipping of school buildings, and the purchase of necessary sites for school buildings may be identified through a Bond Study Committee and formalized in a capital improvement program (CIP) subject to voter approval. The capital planning process may incorporate updated demographic data from a third party consultant, facility planning data from Support

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Services and architectural firms, and debt financing data from the District’s Financial Advisor and Financial Services Division.

b. Debt Refunding – The refinancing and/or restructuring of debt can be valuable debt management tools to provide the District with debt service savings or debt payment relief. Debt is often restructured through the issuance of refunding bonds. Current refundings occur when the refunding bonds are settled within 90 days of an optional prepayment date. Advance refundings occur when the refundings are settled more than 90 days in advance of an optional prepayment date. Federal restrictions allow an issue to be advance refunded only once on a tax exempt basis. Current refunding requires a 3% net present value threshold to be deemed appropriate. Advance refunding transactions should be considered when the net present value savings as a percentage of the par amount of refunded bonds is at least 4%.

c. Variable Rate Debt – Variable rate debt can be an important tool in managing a debt program. When issued prudently, variable rate debt can help lower the cost of borrowing and provide a hedge against interest rate risk. Interest rates on variable rate debt instruments are at the short end of the yield curve because they are periodically adjusted (e.g. daily, weekly, or monthly) based on current market conditions. Variable rate debt gives investors the right to “put” securities back to the issuer at their discretion at specified future intervals. When issuing variable rate debt (rather than fixed rate debt), the District will need additional parties involved including a Remarketing Agent, Liquidity Provider, and Tender Agent. The Remarketing Agent determines the interest rate for the period, notifies the bondholders (through the Tender Agent) and remarkets any bonds tendered to either different bond buyers or the Liquidity Provider. The Liquidity Provider is usually a national or multi-national bank that provides the District with liquidity through a Standby Bond Purchase Agreement. Should there be a failed remarketing, the Bonds would be placed with the Liquidity Provider until the bonds can be effectively remarketed. The Tender Agent accepts the tender bonds from the holders and notifies the District, remarketing agent, liquidity provider, and the bondholders of required mandatory or optional tender notices or rate changes. As a general rule, some rating agencies recommend that variable rate debt not exceed 10-20 percent of total bonds outstanding, although other factors may affect their evaluation of the amount they regard as acceptable. The District may consider issuing variable rate bonds when variable short-term interest rates are consistently lower than long-term fixed rates. Total variable debt may not exceed 20% of the total outstanding debt.

d. Unauthorized Structures – The District will not utilize swaps and other similar derivative products as a method of issuance.

5. Restrictions / Limitations of Debt Issuance:

a. Maintenance Tax Limitations – A school district is authorized to levy maintenance and operation taxes subject to approval of a proposition submitted to district voters under Section 45.003(d) of the Texas Education Code, as amended. Subject to limited exceptions, the maximum tax rate that may be approved by voters for maintenance and operations is $1.50 per $100 of assessed valuation. The District voted its maintenance tax under former Article 2784e-1, Texas Civil Statutes, which provided for a maximum maintenance tax rate of $1.50 per $100 assessed valuation. Article 2784e-1 limits the District’s annual local maintenance and operations tax levy based upon a comparison between the District’s outstanding bonded indebtedness and the District’s taxable assessed value per $100 of assessed valuation. Article 2784e-1 provides for a reduction of $0.10 for each one percent (1%) or major fraction thereof increase in bonded indebtedness beyond seven percent (7%) of assessed valuation of property in the District. This limitation is capped when the District’s bonded indebtedness is ten percent (10%) or greater of the District’s assessed valuation which would result in an

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annual maintenance and operations tax levy not to exceed $1.20. Lastly, the Texas Attorney General in reviewing the District’s transcript for proceedings will allow the District to reduce the amount of its outstanding bonded indebtedness by the amount of funds (on a percentage basis) that the District receives in State assistance for the repayment of this bonded indebtedness. (For example, if the District anticipates that it will pay 25% of its bonded indebtedness from State assistance for the purposes of Article 2784e-1, the Texas Attorney General will assume that only 75% of the District’s bonded indebtedness is outstanding and payable from local ad valorem taxes.)

Beginning with the 2006-07 fiscal year, the maximum tax rate per $100 of assessed valuation that may be adopted by the District may not exceed the lesser of (A) $1.50, or such lower rate as described in the preceding paragraph, and (B) the sum of (1) the rate of $0.17, and (2) the product of the “state compression rate” multiplied by $1.50. The state compression percentage is 88.67% for the fiscal year 2006-07 and 66.67% for fiscal year 2007-08. For fiscal year 2008-09 and thereafter, the Commissioner is required to determine the state compression percentage for each fiscal year, which is based on the amount of State funds appropriated for distribution to the District for the current fiscal year. Furthermore, a school district cannot annually increase its tax rate in excess of the district’s “rollback tax rate” without submitting such tax rate to a referendum election and a majority of the voters voting at such an election approving the adopted rate.

b. Debt Tax Limitations – The District will evaluate debt limitations in developing debt issuance plans. School districts are authorized to issue bonds and levy taxes for repayment subject to voter approval of a proposition under § 45.003(a) of the Texas Education Code. § 45.003(b)(1) provides for a tax levy unlimited as to rate or amount for the support of school district bonded indebtedness. § 45.0031 requires a district to demonstrate to the Texas Attorney General that it has the ability to pay debt service on the proposed bonds and all previously issued bonds from a tax at a rate not to exceed $.50 per $100 of assessed valuation before bonds may be issued. A district may take into account State Allotments in demonstrating the ability to pay debt service at a rate of $.50.

c. Maturity Levels – The term of debt shall in no case exceed 30 years. The average (weighted) bond maturities shall be kept at or below 20 years.

d. Repayment Provisions – The District will structure its debt in compliance with all federal, state, and local requirements as to repayment terms and seek to repay its debt in an expeditious manner within the District’s overall financial objectives and in consideration of the useful life of the project and dedicated repayment revenue sources. The District will structure its debt with two primary goals: 1) to ensure the earliest possible maturity of the bonds, and 2) matching or improving upon the Interest & Sinking (I&S) tax rate assumptions and projections as discussed with the citizens of the District at the time of the bond election.

e. Debt Ratios – The District will also evaluate debt affordability ratios in developing debt issuance plans:

Ratio of Net Bonded Debt to Assessed Value

Ratio of Total Debt to Assessed Value

Ratio of Net Bonded Debt per Student

Ratio of Total Debt per Student

6. Debt Issuance Process:

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a. Preferred Method of Sale – The District will sell bonds through a competitive sale unless specific conditions exist which warrant a different process. In a competitive sale, bonds are marketed to a wide spectrum of investment banking (underwriting) firms. Their bids are submitted at a specified time. The underwriter is selected based on the best bid (lowest true interest cost).

For negotiated sales, the District will select one or more underwriters through a competitive process. This process will include a request for proposals from firms considered appropriate for the underwriting of a particular issue. The District’s Financial Advisor will set criteria deemed appropriate for the evaluation of underwriter proposals and make a recommendation to District staff based on such criteria. After review and discussion of the proposals and selection criteria by the Finance Committee and the Board of Trustees, the Board will select one or more underwriters that it believes will provide the District with the lowest possible true interest cost.

b. External Financial Professionals:

Financial Advisor – The District’s Financial Advisor will work with District staff to:

- Insure that the District’s bonds are issued at the lowest possible interest cost and are structured in accordance with the District’s financing guidelines

- Prepare the Notice of Sale, Preliminary Official Statement, and the Official Statement

- Obtain the Permanent School Fund Guarantee through the Texas Education Agency or assist with other credit enhancement, if needed

- Evaluate the bids submitted and recommend that they be accepted or rejected

- Review draft closing documents and monitor the closing process

- Prepare and submit the District’s Annual Disclosure Report in accordance with SEC Rule 15c2-12

- Assist in establishing repayment schedules that complement existing requirements and maintain a repayment pace acceptable to credit rating agencies

Bond Counsel – The District’s Bond Counsel will:

- Certify that the District has the legal authority to issue bonds

- Prepare required orders, resolutions, and tax certificates

- Work with the Attorney General to obtain approval of the bond issue

- Provide a legal opinion as to the enforceability and the federal income tax implications of the bonds

- Coordinate the closing transactions

Paying Agent / Registrar – The District’s Paying Agent will:

- Authenticate the bonds

- Send/receive transfers of money at closing

- Maintain a listing of bondholders and applicable addresses

- Receive principal and interest payments from the District and remit to bondholders

- Represents bondholders in case of default

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Rating Agencies – The District will obtain a credit rating from at least two nationally recognized bond rating agencies on all bond issues. There are currently three nationally recognized rating agencies: Moody’s Investors Service, Standard & Poor’s, and Fitch Ratings, Inc. Rating agencies assign a credit rating to bonds based on rating agency assessment of the District’s financial position and ability to make full and timely payments of principal and interest, and provide a ratings report to the market prior to the sale.

c. Timing of Sales – The District’s Financial Advisor will work with District staff (Financial Services and Support Services) to insure that the timing of bond sales coincide with eligibility requirements for the Existing Debt Allotment (timing of early Spring is preferred) as well as having bond proceeds available for projects prior to the execution of construction or purchase contracts.

d. Bond Rating Goals – The District will strive to maintain excellent bond ratings through:

Strong financial management practices

Timely disclosure of annual financial information including the Comprehensive Annual Financial Report prepared by management and attested to by the external auditors

Maintaining good relationships with bond rating agencies including site visits or meetings in person when required

e. Disclosure Requirements – The Securities and Exchange Commission (SEC) regulates both primary disclosure (the initial marketing of bonds) and continuing disclosure (the ongoing information to the market about the status of the issue and issuer). The Securities and Exchange Commission Rule 15c2-12, as amended, requires the District to provide updated annual financial information no later than December 31st to designated state and national information repositories. Timely and accurate information can improve the marketability of the District’s bonds. The District will work with our Financial Advisor to prepare and file the annual report with each nationally recognized municipal securities information repository (NRMSIR) and the state information depository (SID) in order to fully comply with regulations.

Management of Bond Proceeds When bonds are issued, the proceeds are deposited in various accounts, which may include a construction fund, debt service fund, and an escrow fund in a refunding. Monies allocated to these funds are invested until needed. The investment strategy for each fund will depend, in part, on federal and state statutes and regulations governing the types of instruments permitted to be used, the yield permitted for the fund, and the anticipated drawdown of bond proceeds. Investment of bond proceeds shall be in accordance with the Public Funds Investment Act (PFIA) (Texas Government Code 2256), the Public Funds Collateral Act (Texas Government Code 2257), federal and state laws, and Policy CDA Local according to the cash flow schedule for capital projects. The District’s Financial Advisor may not bid on investment products. Interest income generated from bond proceeds will be transferred from the Capital Project Fund(s) to the Debt Service Fund for the purpose of paying principal and interest costs on current and future debt.

The District will incur within six months of the date on which proceeds are issued, a binding obligation to a third party to expend at least five percent of the sale proceeds of the Bonds on a Bond Project. The District reasonably expects that work on or acquisition of the Project will proceed with due diligence to completion and that the proceeds of the Bonds will be expended on the Project within reasonable dispatch. The District reasonably expects that 85 percent of the sale Proceeds of the Bonds will have been expended on the Project prior to the date that is three years after the Issue Date. Any Sale Proceeds not expended prior to the date that is three years after the Issue Date, will be either invested at a yield not “materially higher” or make yield restriction payments, not less often than every fifth anniversary date of the delivery of the Bonds and within 60 days following the final maturity of the Bonds.

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Management of Debt Service Fund The District has created or continued a debt service fund (the “Debt Service Fund”) and the proceeds from all taxes levied, assessed, and collected for and on account of bonds are to be deposited in such Fund. The District expects that taxes levied, assessed and collected for and on account of bonds will be sufficient each year to pay such debt service. The Bona Fide Portion of the Debt Service Fund will be used primarily to achieve a proper matching of revenues and principal and interest payments on bonds within each bond year. Amounts held in the Bona Fide Portion of the Debt Service Fund will be invested at an unrestricted yield because such amounts will be expended within 13 months of the date such amounts are received. The remaining portion of the Debt Service Fund (the “Reserve Portion”), will be included in the calculation of arbitrage rebate.

1. Interest Earnings – Interest earnings in the Debt Service Fund will be used for the purpose of paying principal, interest costs, and related fees on current and future debt.

2. Fund Balance - The District shall target a minimum debt service fund balance of 25% of the annual debt service requirements on all outstanding debt issuance.

3. I&S Tax Rate:

a. Stabilization – The District will call or defease variable rate bonds as required by the bond order. The District may also call or defease additional variable rate bonds in order to stabilize the I&S tax rate or the total tax rate. This process will be conducted in the spring or early summer of each year.

b. Increases – When required, tax rate increases associated with the issuance of new bonds will be implemented in the current and succeeding fiscal year. Due to construction fund interest earnings being used and other factors, the variable rate bonds of the District may need to be called or defeased to stabilize fund balance.

Compliance 1. Compliance with Statutory Regulations – The District will comply with all statutory regulations

in the issuance and structuring of debt obligations.

2. Federal Arbitrage and Rebate Compliance – The arbitrage rules are statutory rules set forth in the Internal Revenue Code of 1986, as interpreted from time to time by regulations promulgated by the U. S. Treasury Department and rulings by the Internal Revenue Service. Generally, the rules fall into two broad categories, investment rules and rebate rules. The investment rules limit the amount that can be earned by investing bond-related money. The rebate rules are designed to require the local governmental issuer to pay to the United States certain amounts of “arbitrage profit” that may be earned under the investment rules. Both sets of rules require compliance. The District will take all necessary steps to comply with the requirements that “rebate arbitrage earnings” on the investment of “gross proceeds” of bonds, within the meaning of section 148(f) of the Code be rebated to the federal government. Specifically, the District will (a) maintain records regarding the investment of the “gross proceeds” of bonds as may be required to calculate such “rebatable arbitrage earnings” separately from records of amounts on deposit in the funds and accounts of the District which are allocable to other bond issues of the District, (b) calculate at such intervals as may be required by applicable Regulations, the amount of “rebatable arbitrage earnings,” earned from the investment of “gross proceeds” of bonds and (c), pay, not less often than every fifth anniversary date of the delivery of bonds and within 60 days following the final maturity of bonds, or on such other dates required or permitted by applicable Regulations, all amounts required to be rebated to the federal government. The District will maintain a copy of any such calculations, and all documentation necessary to produce such calculations or necessary to establish qualification for an exemption from the need to produce such calculations, for at least six years after the close of the final calendar year during which any bond is outstanding. In addition to bond counsel, the District has contracted with a third party arbitrage compliance specialist to insure that the District maintains compliance with arbitrage rules.

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3. Issuers of municipal bonds with an aggregate of $10 million or more in outstanding debt are required by SEC Rule 15c2-12 as amended, to annually disclose certain operating data as well as audited financial statements. The required secondary market or ongoing disclosure documents are due to the state information depository (SID) and each nationally recognized municipal securities information repository (NRMSIR) within six months of the fiscal year end. For Humble ISD, the deadline is December 31st following the fiscal year end of June 30th. Accurate and timely filing of ongoing disclosure information is important as it relates to the liquidity of the District’s bonds and insures that the District has the best results when accessing the capital markets.

Reporting to Committee / Board The Chief Financial Officer, Director of Finance, and the District’s Financial Advisor will provide summary debt management reports to the Finance Committee at a minimum annually or with every bond sale. The Debt Management Policy will be reviewed on an annual basis and updated as needed.

CAPITAL ASSETS ACCOUNTING AND FINANCIAL REPORTING REGULATION DATE ISSUED: 06-09-2009

Purpose The purpose of this regulation is to:

1. Safeguard the significant investment in capital assets and establish a capitalization policy whereby dollar values assigned to capital assets are permanently recorded

2. Identify all capital assets in order to provide a management tool for the replacement of recurring items avoiding duplication and inefficient use of capital assets

3. Comply with State law and regulations concerning governmental accounting, auditing, and reporting requirements and, thereby provide information for the preparation of financial statements in accordance with generally accepted accounting principles

4. Work in conjunction with the District’s risk management program to ensure that capital assets are insured adequately to cover losses

Scope This regulation applies to all employees and other persons who have or are responsible for capital assets owned by Humble ISD.

Definitions Anticipated Useful Life – Time allotment in years of the estimated time the asset will be in use.

Building – All permanently walled or roofed structures.

Capital Assets – Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art, and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Capitalization Threshold – Dollar value at which the District elects to capitalize tangible or intangible assets used in operations that have initial useful lives extending beyond a single

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reporting period. With the exception of furniture, fixtures, and equipment purchased for a new facility, generally thresholds are applied to individual items rather than a group of items unless the result would be to exclude items that would be material to the financial statements in the aggregate.

Controllable Assets – Tangible or intangible assets that do not meet the District’s capitalization threshold but for which the District maintains an inventory record for other than reporting purposes, such as security from theft. Controllable assets have a useful life that extends beyond a single reporting period. Controllable assets include the following:

Athletic/Fine Arts equipment, including uniforms, robes, costumes

Graduation uniforms for administrators

Audio-visual equipment including television monitors, compact disk players, portable stereos, certain cameras, projectors

Telecommunications equipment

Computer equipment (computer workstations, laptops, printers, scanners, & software)

Health & safety equipment (security systems, AEDs, etc.)

Copiers

Student desks and chairs

Office furniture

Cafeteria tables

Major appliances (these items are large, difficult to move, and generally fixed in place, e.g. ranges, refrigerators, ice makers, washers, dryers, and dishwashers)

Special needs mobility equipment

Tools

Graphing calculators

Commercial grade custodial equipment (back pack vacuums, floor scrubbers, pressure washers, wet/dry vacs, floor buffers, carpet extractors, sweepers, etc.)

Library books

Depreciation – Depreciation is the systematic and rational allocation of the cost of a capital asset over its estimated useful life. Depreciation normally begins when an asset is purchased or, in the case of constructed assets, when they are substantially completed and accepted

Furnishings and Equipment – Movable personal property distinguished from supply items by the following characteristics:

1. It retains its original shape and appearance with use.

2. It is non-expendable; that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it rather than replace it with an entirely new unit.

3. It represents an investment of funds which makes it feasible and advisable to categorize the item as a controllable asset.

4. It does not lose its identity through incorporation into a different or more complex unit or substance.

5. It is not permanently incorporated into the structure of a building.

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Generally Accepted Accounting Principles (GAAP) – A widely accepted set of rules, conventions, standards, and procedures for reporting financial information as established by the Financial Accounting Standards Board and the Governmental Accounting Standards Board.

Technology Infrastructure – Long lived technology assets that are normally stationary in nature and normally can be preserved for a significantly greater number of years than technology assets, such as fiber optic networks.

Land – All real estate owned by the District, including land owned in fee simple, easements, rights-of- ways, leases and other interests in land.

Land Improvements – Permanent improvements, excluding buildings, which add value to the land or improve the use of the land, such as sidewalks, parking lots, driveways, and fences.

Procedures 1. Capitalization

a) All Land acquisition costs will be capitalized and will not be depreciated except in rare cases where the economic value of land may be depleted through use.

b) Buildings, building improvements, and technology infrastructure will be capitalized if the project costs have a life expectancy of 10 years or greater and a designated value exceeding $300,000.

c) Assets other than land, buildings, buildings improvements and technology infrastructure will be capitalized if the asset has a useful life of more than one year and a unit cost of $5,000 or more. Bulk purchases of like assets with unit costs of less than $5,000 may be capitalized as a group when the total cost equals or exceeds $5,000 and the allocation of costs for the bulk assets over time of usage produces benefits from usage for a corresponding time period. Eligible groupings are listed in Section III, Controllable Assets. For buildings, improvements other than buildings, and equipment, capitalize the cost of outlays that replace a part of another capital asset when the cost of the replacement is $5,000 or more and at least 10% of the total replacement value of the asset, or $100,000, whichever is less. Exceptions to this policy are:

- Replacement roof coverings are not capitalized unless the replacement extends the useful life of the building.

- Replacement floor coverings and window coverings are not capitalized.

- Costs to remodel (convert) a building to a different use, where the remodeling does not extend the useful life of the structure itself, are not capitalized.

2. Valuation of Capital Assets – Capital Assets should be assigned a dollar value in accordance with the following:

a) Purchased Assets – The cost of a feasibility study associated with the acquisition or construction of a capital asset should not be included as part of the cost of the asset acquired.

Use historical costs including all appropriate ancillary costs (freight, installation costs, etc.) plus other direct costs of getting the asset into the condition necessary for its intended use less any discounts or rebates. If the historical cost is not practically determinable, use estimated costs.

The capitalized value of Land includes the purchase price plus costs such as legal fees, engineering fees, surveying fees, fill, any excavation costs incurred to put the land in condition for its intended use, and any other ancillary charges.

Building costs include both acquisition and capital improvement costs. Capital improvements include structures (e.g., office buildings, storage quarters, and other facilities) and all other

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property permanently attached to, or an integral part of the structure (e.g., loading docks, heating and air conditioning equipment, and refrigeration equipment) as well as ancillary costs incurred in getting the structure in condition for its intended use.

Furniture, fixtures, or other equipment should be valued at historical costs. Include the cost of an extended maintenance/warranty contract in the asset’s valuation if the contract is purchased at the same time as the capital asset. Exclude any training or maintenance costs unless these costs cannot be separated from the acquisition cost.

b) Construction In Progress – Capitalize all direct costs associated with construction and management costs associated with a construction project when they are practicably discernible and directly associated with a project. When a project is deemed substantially complete, i.e., a Certificate of Substantial Completion has been delivered to the District, construction costs from the beginning to the end of the project are capitalized in the appropriate category of capital assets.

c) Donated Assets – Use the fair market value as of the date of donation plus all appropriate ancillary costs. Fair value is what it would have cost the District to acquire the asset, not the amount for which it could resell the asset. If the fair market value is not determinable due to lack of sufficient records, use the estimated cost. If land is acquired by gift, the capitalized value is to reflect its appraised or fair market value at the time of donation.

d) Building Improvements versus Repairs and Maintenance – Repair and maintenance expenditures are those made to maintain an existing capital asset in order to restore the capital asset to working condition or keep a capital asset in its intended operating condition, but do not significantly extend the life of the capital asset, materially increase its value, or make it more useful.

3. Establishing the Estimated Useful Lives of Capital Assets – The Finance Department is responsible for establishing and utilizing an appropriate useful life for capital assets. The best source of relevant information on the estimated useful life of a District capital asset is the District’s past experience with similar assets coupled with the experience of other like entities in regard to that particular capital asset’s typical useful life. Asset replacement experience as well as repair and maintenance data will be used in determining estimated useful life.

When comparing District experience for similar assets and the experience of other like entities, the following should be considered:

a) Quality – Similar assets may differ substantially in quality because of differences in design, materials, and workmanship. These differences may require an adjustment in the estimated useful life of the asset.

b) Application – The intended use for a given type of capital asset may vary significantly, and thus alter the estimated useful life of the asset.

c) Environment – Environmental differences among entities can have an important impact on the useful life of a respective asset.

4. Depreciation Policy – Calculate and record depreciation for all capital assets unless specifically exempted. Depreciation normally begins when an asset is purchased or completed. However, if not placed into service immediately, depreciation should begin when the asset begins to lose value. Depreciation will be calculated by month, with a full month’s depreciation taken for assets acquired or disposed of anytime during the month. Depreciation will be calculated using the straight-line method. In straight-line depreciation, the cost of the asset (less any salvage value) is prorated over the estimated useful life of the asset.

5. Inventory Procedures – All capitalized asset additions, transfers, and deletions shall be recorded monthly and inventoried bi- annually. Physical inventories will be coordinated by the Finance Department.

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6. Capital Asset Records Requirements – Campuses and departments are responsible for ensuring that capital asset records accurately reflect actual capital assets at their location. Campuses and departments will use inventory information from the District’s financial system for this purpose.

a) Capital Asset Additions – Capital additions must be entered into the inventory system upon receipt and acceptance, (generally when payment is complete). The Finance Department will enter the addition information available from the payment process, i.e., vendor, purchase order number, unit cost, total cost, useful life, source of funds for purchase), assign a capital asset number, and determine tagging responsibilities. The acquiring campus or department may have tagging responsibility and will promptly provide to Finance necessary additional asset information not available through the payment process such as, serial number, model number, warranty period, color, or other descriptive information.

b) Capital Asset Deletion/Disposals – Capital asset deletions and disposals must have proper approval(s) prior to deletion/disposal. Requests for deletion will be submitted to the Finance Office for approval on a District Asset Transfer/Deletion form with any appropriate supporting documentation. Finance will enter approved deletions into the financial system with notification to the Risk Management Department as applicable.

Requests for disposal will be submitted on a District Asset Transfer/Deletion Request form to the Supervisor of Central Services and Distribution. The Supervisor will review the request and inspect the items to determine whether the asset should be considered for surplus inventory stock, sold at auction, or scrapped. When disposition is determined, a copy of the transfer request will be routed to Finance so that the financial records are updated appropriately. A list of items to be auctioned will be submitted to the CIP Review Committee (CIPRC) for approval prior to auction.

c) Lost or Stolen Property – When suspected or known losses of capital or controllable assets occur, campuses and departments should conduct a search for the missing property. The search should include transfers to other divisions or departments, storing, scrapping, conversion to another asset, etc. If the missing property is not found:

Notify the Finance Department via a District Asset Transfer /Deletion form.

Have the individual deemed to be primarily responsible for the asset, as well as the individual’s supervisor complete and sign a statement to include a description of events surrounding the disappearance of the property, who was notified of the loss, and steps taken to locate the property. Attach this statement to the District Asset Transfer/Deletion form.

Depending upon the circumstances surrounding the loss, the Finance Department may notify the District Police Department for further investigation.

d) Capital Asset Transfers – All transfers of capital assets must be documented on a District Asset Transfer/Deletion form submitted to the Supervisor of Central Services and Distribution by the transferring campus or department. Transfers must be reported within a week of the actual physical movement of the item to the Finance Department. Signatures of both the transferring and receiving individual responsible for the asset must be obtained.

7. Controllable Assets – Campuses and departments designated by the CIPRC with administrative authority for procurement of controllable assets must maintain an updated listing of controllable assets. Controllable assets must be physically inventoried every five years or as deemed appropriate by the CIPRC.

Responsibility for Enforcement The enforcement and records management of the Capital Asset Regulation shall be the responsibility of the Director of Accounting and Financial Reporting with day to day assistance from all campus and department administrators.

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CAPITAL IMPROVEMENT PROGRAM REGULATION DATE ISSUED: 06-09-2009

Purpose Provide regulations for the development and approval of an annually updated five (5) year plan for District capital improvements.

Scope This regulation applies to all projects undertaken by the District that meet the definition of a capital repair or improvement project detailed in the definitions section.

Objectives 1. Provide the facilities needed to achieve state and local educational objectives.

2. Provide timely replacement of building mechanical systems in order to maximize functional use and minimize cost.

3. Minimize deferred maintenance where possible.

4. Provide new facilities, renovations, and additions needed to keep pace with increasing student enrollments as a result of the District’s growth.

5. Provide technological resources needed to equip students and employees with the tools necessary to maximize educational experience and sustain daily operations.

6. Provide parity among school facilities and enhance educational opportunities throughout the District.

7. Provide appropriate facilities for the educational and developmental needs of special student populations. To provide appropriate facilities for specialized programs essential to middle and high schools such as career and technical education and extra-curricular programs.

8. Provide appropriate facilities, vehicles, and equipment for administrative and support services.

9. Provide facility infrastructure upgrades including, but not limited to, roofing, pavement, HVAC systems and other replacement cycle projects for the continued operation of the District physical plant.

10. Provide safe transportation of students to and from school and school sponsored events.

11. Provide facilities and equipment which comply with all applicable federal, state, and local regulations. To provide for all requirements listed above in the most cost effective and financially prudent manner in compliance with all other applicable District financial policies and within available financial resources.

Definitions Capital Improvement Program – A multi-year planning document that is the product of a

systematic evaluation of capital needs. This plan serves as a guide for the efficient and effective provision of facilities and equipment, outlining a timeline and financing schedule of capital projects for a five (5) year period of time.

Capital Improvement Project – A capital project is a defined project that provides equipment acquisitions, computer/software systems acquisitions, and/or improvements that involve construction of new infrastructure or facilities, additions and renovations to existing infrastructure or facilities. A capital improvement project may include major repairs to infrastructure or facilities of a comprehensive and non-routine nature and scheduled replacement cycle projects regardless of funding source. A capital improvement project is defined in financial terms as a project with a projected cost of at least $300,000 and is a non-recurring expenditure of funds. In addition, the

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capital asset(s) resulting from a project should have a useful life of at least 10 years. The cost of a feasibility study associated with the acquisition or construction of a capital asset should not be included as part of the cost of the asset acquired. Other studies which cost less than $5,000, but are preparatory to a project with a projected cost of at least $300,000 will be defined as capital projects. Equipment acquisitions or betterments and computer/software systems acquisitions are defined in financial terms as a project or elements of a project with a final cost of at least $5,000 and a useful life extending beyond a single reporting period regardless of funding source.

CIP Review Committee – The CIP Review Committee (CIPRC) will be a standing committee consisting of members of campus and administrative management whose responsibility will be to review the various campus and department requests for capital improvement projects and recommend priority assignments to the Superintendent. This committee will also be responsible for the reallocation of unused project funds that become available after completion of a previously approved project.

Capital Improvement Program Development 1. Schedule – Annually, in conjunction with the District Operating Budget Development Calendar,

the Coordinator of Facilities and Construction and the Budget Director will submit a proposed CIP Development Calendar to the Superintendent for review. Based upon this calendar, the Coordinator of Facilities and Construction and the Budget Director will initiate a request to campus and administrative department budget managers for submission of updates, revisions, and new projects for the five (5) year capital improvement program.

2. Format – Campus and administrative department budget managers will utilize previous years’ approved CIP’s as a base for developing recommended additions, deletions, or changes to the recommended project list for the ensuing year. The budget managers will utilize a standard format provided for submitting new project requests or revisions to existing projects. All new projects will include a comprehensive estimate of the impact of the new project on the District’s operating budget, e.g., salaries and benefits, supplies, utilities, insurance, maintenance requirements, fuel, etc.

3. CIP Review Committee – The Committee will meet as needed to review all submissions for the proposed CIP and to prioritize the submitted requests. Only those projects that have gone through the CIP review process shall be included in the CIP. The CIP shall be developed in concert with the operating budget and shall be in conformance with the Board's CIP financing regulation. No project, regardless of the funding source, shall be included in the CIP unless it meets an identified capital need of the District and is in conformance with this regulation.

Capital improvement projects shall be thoroughly evaluated and prioritized using the criteria set forth below. Priority will be given to projects that preserve essential infrastructure. Expansion of the capital plan (buildings, facilities, and equipment) must be necessary to meet a critical service. Consideration shall be given to the distributional effects of a project and the qualitative impact on services, as well as the level of disruption and inconvenience. The evaluation criteria shall include the following:

Eliminates a proven or obvious hazard to public health and safety

Required by legislation or action of other governmental jurisdictions

Required as a result of an audit

Supports the Board and Superintendent’s Goals

Supports the District Technology Improvement Plan

Supports Campus Improvement Plans

Supports other adopted plans, goals, objectives, and policies

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Reduces or stabilizes operating costs

Prolongs the functional life of a capital asset of the District by ten years or more for infrastructure/ facility related projects or by more than one year for equipment acquisitions/betterments.

Replaces a clearly obsolete facility or maintains and makes better use of an existing facility

Prevents a substantial reduction in an existing standard of service

Provides new programs essential for achieving District educational goals

Utilizes outside financing sources such as grants

4. District General Counsel and Financial Advisor Review – A copy of the proposed CIP will be provided to the District’s General Counsel and Financial Advisor for review and comment. These reviews will focus on the legality of proposed projects and funding sources and compliance with the District’s Debt Policy and debt margin limitations.

5. Finance Review – The Chief Financial Officer will review all facets of the program and provide debt service schedules, revenue estimates, estimated growth in assessed value calculations, operating budget impact analysis as well as overall financial analysis of the proposed program.

6. Community Input – When voter authorization for new capital improvement resources is needed from bond funds, a Bond Study Committee (BSC) comprised of community members, parents, teachers, and administrators will be formed. Information developed by the CIP Review Committee will be presented to the BSC for their review and comments along with other relevant data. The BSC will make recommendations to the Superintendent.

7. Superintendent Review – The Superintendent will review the proposed CIP prior to distribution to the Board Finance Committee.

8. Board Finance Committee Review – The Board Finance Committee will review the proposed CIP before submission to the full Board of Trustees for approval.

9. Distribution – The plan will be published on the District’s internet website.

10. Implementation – Upon approval, the CIP projects within the applicable budget year may be implemented by the appropriate budget manager in compliance with the District’s purchasing policies and other applicable procedures.

11. Amendments – The Board of Trustees may amend the adopted CIP at their discretion by an official action of the Board. Examples of amendments include: increased costs for approved projects, acceleration of projects to the applicable budget year from a future year, and the addition of projects not previously included. An amendment to the CIP will be submitted as an agenda item for formal approval by the Board of Trustees at a regular or special meeting. The amended CIP will be posted to the District’s internet website.

CIP Financing The District's capital improvement needs must be funded in a fiscally prudent manner in compliance with other District financial policies. It is recognized that a balance must be maintained between operating and capital budgets so as to meet the needs of both to the maximum extent possible.

The District’s Debt Management Policy will guide the issuance of general obligation bonded debt and financing achieved through other debt instruments for the CIP.

Federal, state and local grant funding sources will be utilized when possible, as well as donations from community groups and businesses.

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Generally Accepted Accounting Principles (GAAP)

The Humble ISD accounting system is maintained in accordance with GAAP 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 finance-related legal and contractual provisions. Whenever conflicts exist between legal requirements and GAAP, the financial statements are prepared in conformity with GAAP, and additional schedules and/or narrative explanations are attached as necessary to satisfy or report legal compliance responsibilities and accountabilities.

Reporting Entity

The District is governed by a seven-member Board of Trustees that is elected by the registered voters to four-year terms. Monthly meetings of the Board are posted and advertised as prescribed under state law to facilitate the responsibilities of the students, parents, staff and taxpayers of the District. Special meetings or workshops are scheduled when necessary. The Board’s duties include but are not limited to ensuring efficient operations, selecting and evaluating the Superintendent of Schools, adopting an annual budget and its supporting tax rate and the fostering of good community relations and communications.

Fund Accounting System

Humble ISD records accounting entries in funds designed to organize fiscal information around specified purposes. 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. Fund financial statements are used to report detailed information about the District.

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Types of Funds

The following types of funds are used by Humble ISD:

Governmental Funds

- General Fund – This fund is used to account for all financial resources except those required to be accounted for in another fund.

- Debt Service Fund – This fund is used 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.

- Capital Projects Fund – This fund is used 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 the capital projects fund.

- Special Revenue Funds – These funds are used 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.

Proprietary Funds

- Internal Service Fund – This fund is used 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 Fund

- Trust and Agency Fund – This fund is used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, or other governmental units and/or other funds. Trust and Agency funds therefore cannot be used to support the government’s own programs.

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Accrual Basis in Governmental Accounting

The modified accrual basis of accounting or accrual basis of accounting, as appropriate, is utilized in measuring financial position and operating results.

Under the modified basis of accounting, revenues are recognized in the accounting period in which they become available and measurable. Revenues are considered to be available when they are collected within the current period or soon enough thereafter to pay liabilities in the current period. Revenues are considered to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which is recognized when payment is due.

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 for unmatured interest on general long-term debt.

Proprietary fund statements net assets, 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.

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 postemployment health care plans.

Interim Financial Reports

Appropriate interim financial statements and reports of financial position, operating results, and other pertinent information are prepared to facilitate management control of financial operations, legislative oversight, and, where necessary or desired, for external reporting purposes. A financial report is presented to the Board of Trustees for review on a monthly basis and includes a comparison of actual expenditures to the budget.

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Independent Audit

The Texas Education Code requires that school districts be audited annually. The audit is made on an organization-wide basis and involves all fund types and account groups of the school district. The audit is also designed to meet the requirements of the Federal Single Audit Act of 1984 and the related provisions of OMB Circular A-133 “Audits of State, Local Governments, and Non-Profit Organizations.” Upon completion, a Comprehensive Annual Financial Report (CAFR), including the auditor’s opinion, is presented to the Board and submitted to the Texas Education Agency for review. The annual financial report is designed to meet the recommending reporting requirements of the Government Finance Officers Association, the Association of School Business Officials, and specific monitoring needs of the Texas Education Agency. A copy of the most recent CAFR can be found on the District’s website.

Budgetary Basis of Accounting

The official school district budget of Humble 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. The Board is legally required to adopt an appropriated budget on a basis consistent with GAAP for the General Fund, Debt Service Fund, and the National School Breakfast and Lunch Program Fund. These are the only funds that require Board approval. The budgetary level of control for Board adopted budgets is at the object level for revenues and the function level for expenditures. Any transfer of funds that increases a revenue object or modifies an expenditure function must be approved on a monthly basis by the Board of Trustees. At a minimum, the District is required to present the original and the final amended budgets for revenues and expenditures compared to actual revenues and expenditures for these three funds. Budget amendments to these funds must be approved by the Board.

To control budgeted fund commitments, the accounting system employs encumbrance accounting in all funds. Encumbrances are documented by contracts, purchase orders, or other evidence showing binding commitments for goods or services. Encumbrance accounting insures that budgeted funds will be available to pay for goods and services when received.

Encumbrances outstanding at year end represent the estimated amount of expenditures that could ultimately result if unperformed contracts in process at year end are completed. Since appropriations lapse at year end, each outstanding encumbrance must be evaluated to determine if the encumbrance should be carried forward to the next year with the appropriate allocation to appropriations. If necessary, an assignment of fund balance is made for the value of the outstanding encumbrances in the current year financial reports.

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Balanced Budget

The budget is considered to be balanced when the sum of estimated revenues and other sources equals appropriations and other uses for an individual 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.

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 and improvements other than buildings, vehicles, machinery, infrastructure, furniture, and equipment that meets the following requirements:

Are not consumed as a result of use.

Have a useful life of at least one year and a 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. This information is used to assess the condition of all major capital assets and future financial commitments of maintaining and replacing capital assets.

Financial Account Code Structure

Section 44.007 of the Texas Education Code (TEC) requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform to Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the state board of education to monitor the funding process and to determine educational system costs by school district, campus and program.

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The purpose of the following accounting code structure is to establish the standard school district fiscal accounting system required by law and to aid in understanding the account code structure as defined by the Financial Accountability System Resource Guide (FASRG) in accordance with the TEC. Certain codes within the following accounting code structure are mandatory for state reporting purposes, while other codes are used only at the local option of the school district.

SEGMENTS1 2 9 5 3 4 6 7 10

FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION PROGRAM ACTIVITY SOURCE PROJECTXXX XX XXXX XX XXX XX XXXX XXX XXXXX

Optional Optional Optional Optional

FUND CODE Example: 199-36-6399-65-001-99-0027-831-SP003

A fund (3 digits) is an accounting entity with a self-balancing set of accounts recording financial resources and liabilities. The fund's purpose can be established by the state or federal government as well as the school district.

FUNCTION Example: 199-36-6399-65-001-99-0027-831-SP003

A function (2 digits) represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school (function 34), teach students (function 11), feed students (function 35) and provide health services (function 33). Each of these activities is a function.

OBJECT Example: 199-36-6399-65-001-99-0027-831-SP003

An object code (4 digits) identifies the nature of an account or transaction. The school district's accounting records are to reflect expenses at the most detailed level, as depicted in the chart of accounts for accounting and Public Education Information Management System (PEIMS) reporting (actual data) purposes.

SUB-OBJECT Example: 199-36-6399-65-001-99-0027-831-SP003

The sub-object (2 digits) further identifies the object code (numeric and alpha) and is used by a district, campus, or department for management purposes to distinguish accounts.

ORGANIZATION Example: 199-36-6399-65-001-99-0027-831-SP003

An organization (3 digits) is a group of employees who are obligated to complete a specific responsibility and will generally have an identifiable leader or an individual who is accountable for the overall completion of the responsibility. The organization identifies the campus/department

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where the money is being received/expensed, not to be confused with SOURCE, which is the campus/department with budget authority over that receipt/expense. Example: 199-11-6399-00-001-11-0000-001- is an instructional supply account for Humble High School for which they maintain authority to spend that money. On the other hand, 199-11-639900-001-11-0000-831- is an instructional supply account for Humble High School where 831-Music Dept maintains budget authority.

PROGRAM INTENT Example: 199-36-6399-65-001-99-0027-831-SP003

A program intent code (2 digits) is used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other services is directed) determines the program intent code, not the demographic makeup of the students served.

ACTIVITY Example: 199-36-6399-65-001-99-0027-831-SP003

The activity (4 digits) identifies the campus program, student group, or department program for which the expenditures are intended. Activities can be linked to expenditure as well as revenue accounts.

SOURCE Example: 199-36-6399-65-001-99-0027-831-SP003

The source (3 digits) identifies the campus/department with budget authority over the expense/receipt. A department can continue to maintain control over those funds that are transferred to campuses and still maintain proper PEIMS coding. See Summary of Organization Codes for list of values.

PROJECT Example: 199-36-6399-65-001-99-0027-831- SP003

The project code identifies grants, bond projects, maintenance projects and other special projects where costs must be accumulated as separate projects with 5 characters in length.

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SUMMARY OF FUND CODES This summary is designed to be used as a quick reference tool. For a detailed description of fund codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

100 GENERAL FUND 199 General Fund

200-289 SPECIAL REVENUE: FEDERAL PROGRAMS 206 ESEA, Title X, Part C – Education for the Homeless Children and Youth

209 Energy Conservation for Institutional Buildings

211 ESEA, Title I, Part A - Improving Basic Programs

220 Adult Education

222 National and Community Service Trust Act - Learn and Serve America

224 IDEA - Part B, Formula

225 IDEA - Part B, Preschool

226 IDEA - Part B, High Cost Risk Pool

240 National School Breakfast and Lunch Program (Child Nutrition)

244 Vocational Education - Basic Grant

255 ESEA, Title II, Part A: Teacher and Principal Training and Recruiting

263 Title III, Part A, English Language Acquisition and Enhancement

265 Title IV, Part B - 21st Century Community Learning Centers

272 Medical Administrative Claiming Program

273 Mathematics and Science Partnerships

279 Title II, Part D, Subpart 1, Enhancing Education Through Technology - ARRA (Stimulus)

280 ESEA, Title X, Part C - Education for the Homeless Children and Youth - ARRA (Stimulus)

283 IDEA - Part B, Formula - ARRA (Stimulus)

284 IDEA - Part B, Preschool - ARRA (Stimulus)

285 ESEA, Title I, Part A - Improving Basic Programs - ARRA (Stimulus)

287 Education Jobs Fund

289 Federally Funded Special Revenue Funds

290-379 SPECIAL REVENUE: FEDERAL SHARED SERVICES 315 Shared Services Arrangements - IDEA - Part B, Discretionary

316 Shared Services Arrangements - IDEA - Part B, Deaf

317 Shared Services Arrangements - IDEA - Part B, Preschool Deaf

340 Shared Services Arrangements - IDEA - Part C, Early Intervention Deaf

380-429 SPECIAL REVENUE: STATE FUNDED 385 State Supplemental Visually Impaired (SSVI)

392 Non-educational Community-Based Support

394 Life Skills for Student Parents

397 Advanced Placement Incentives

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380-429 SPECIAL REVENUE: STATE FUNDED (continued) 404 Student Success Initiative (College Readiness)

409 High School Completion and Success/Texas High School Project

410 State Textbook Fund

411 Technology Allotment

425 Teacher Induction and Mentoring Program

429 State Funded Special Revenue Funds

430-459 SPECIAL REVENUE: STATE/LOCAL SHARED SERVICES 435 Shared Services Arrangements - Regional Day School for the Deaf

459 Shared Services Arrangements - State/Local Educational Programs

460-499 SPECIAL REVENUE: LOCAL PROGRAMS 461 Campus Activity Funds (see Fund 865 for Student Activity Funds)

481 Houston A+ Challenge

482 Livestock Show Activity Fund

483 Athletic Activity Fund

488 HISD Education Foundation Grants

490 Locally Funded Special Revenue Funds – Various

491 Locally Funded Special Revenue Funds – Continuing

500-599 DEBT SERVICE FUNDS 599 Debt Service Funds

600 CAPITAL PROJECTS FUNDS 629 Capital Projects 2005 - Phase 5

630 Capital Projects 2005 - Phase 6



750-799 INTERNAL SERVICE FUNDS 752 Print Shop (Not Reported to PEIMS)

753 Self-funded Insurance (Not Reported to PEIMS)

755 Public Entity Risk Pool (Not Reported to PEIMS)

770 Internal Service Funds - Employee Child Care (Not Reported to PEIMS)

800 - 899 FIDUCIARY FUND TYPES 810 Private-purpose Trust Funds - Locally Defined (Not Reported to PEIMS) – Unrestricted Scholarships

816 Private-purpose Trust Funds - Locally Defined (Not Reported to PEIMS) – Restricted Scholarships

865 Student Activity Funds (Not Reported to PEIMS)

887 Locally Defined Agency Funds (Not Reported to PEIMS) – Vending

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SUMMARY OF FUNCTION CODES

This summary is designed to be used as a quick reference tool. For a detailed description of function codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

11 Instruction - direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning to students.

12 Instructional Resources and Media Services - libraries and other major facilities dealing with educational resources and media.

13 Curriculum Development and Instructional Staff Development - planning, developing and evaluating the process of providing learning experiences for students.

21 Instructional Leadership - managing, directing, supervising and providing leadership for staff who provide general and specific instructional services.

23 School Leadership - directing and managing a school campus, including activities performed by the principal, assistant principals and other assistants.

31 Guidance, Counseling and Evaluation Services - assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals.

32 Social Work Services - investigating/interpreting student social needs; casework services for child and/or parent; prompting modification of circumstances surrounding a student related to social needs.

33 Health Services - providing physical health services to students, including providing students with appropriate medical, dental and nursing services.

34 Student Transportation - transporting students to and from school.

35 Food Services - food, labor and other expenses necessary for the preparation, transportation and storage of food to provide to students and staff.

36 Extracurricular Activities - school sponsored activities outside of the school day, generally designed to provide students with experiences such as motivation and improvement of skills in either a competitive or noncompetitive setting.

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SUMMARY OF FUNCTION CODES (continued)

41 General Administration - managing or governing the school district as an overall entity which includes activities not directly used for costs applicable to specific functions (indirect costs applicable to other functions.)

51 Plant Maintenance and Operations - keeping the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured.

52 Security and Monitoring Services - keeping student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

53 Data Processing Services - data processing services, whether in-house or contracted.

61 Community Services - activities or purposes other than regular public education and adult basic education services.

71 Debt Service - retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest.

81 Facilities Acquisition and Construction - acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions.

93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements - payments from a member district to a fiscal agent of a shared services arrangement or payments from a fiscal agent to a member district of a shared services arrangement.

95 Payments to Juvenile Justice Alternative Education Programs - providing financial resources for Juvenile Justice Alternative Education Programs (JJAEP.)

97 Payments to Tax Increment Fund - providing financial resources paid into a tax increment fund.

99 Other Intergovernmental Charges - amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property.

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SUMMARY OF REVENUE OBJECTS

This summary is designed to be used as a quick reference tool. For a detailed description of revenue object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

5700 REVENUES FROM LOCAL AND INTERMEDIATE SOURCES

L

ocal

Pro

pert

y T

axes

5711 Taxes Current Year - taxes collected for real and personal property as levied for the current year (includes past due, current delinquent and supplemental taxes for the current year levy).

5712 Delinquent Taxes Prior - taxes collected for real and personal property as levied for prior years, including taxes which may have previously been determined to be uncollectible.

5718 Penalties/Interest - revenues realized as a result of collecting delinquent taxes. Delinquent tax collection fees that are charged as “costs” to the taxpayer and paid to an attorney are to be treated as a liability and not classified as revenues.

5719 Other Tax Revenue - revenues realized as a result of collecting taxes not defined elsewhere.

Serv

ices

R

end

ered

to

Oth

er D

istr

icts

5722 SSA/Local Revenue From Member Districts - local revenues realized from member districts of a shared services arrangement by a fiscal agent. The revenues realized by fiscal agents in this account should agree with the member districts’ expenditures in in account 6492, Payments to Fiscal Agents of Shared Services Arrangements.

5729 Local Revenue From Services To Other Districts - revenues realized from services rendered to other school districts not defined elsewhere.

Tuition 5739 Tuition/Fees From Local Sources - revenues realized for tuition and fees from local sources

Oth

er R

even

ue f

rom

Loc

al

Sour

ces

5742 Interest Income - revenues realized as a result of earnings from deposits and investments. 5743 Rentals - revenues realized from rental of facilities or other property. 5744 Foundations/Gifts/Bequests - revenue from foundations, other non-profit organizations, and

gifts and bequests received from philanthropic or private businesses, or individuals. 5745 Insurance Recovery - amounts received from insurance companies for the repair or

replacement of the insured property for assets owned by the district. 5746 TIRZ Revenue - amounts received for financing a tax increment fund. Expenditures

associated with these revenues should be recorded in the general fund, under function code 97 - Tax Increment Fund and should be disbursed using object code 6499.

5749 Miscellaneous Revenue - other revenues realized from local sources not specified above.

Coc

urr

icu

lar,

En

terp

risi

ng

Ser

vice

s or

Act

ivit

ies

5751 Food Service Activities - revenues realized from food service activities, including payments for meals from students and adults.

5752 Athletic Activities - revenues realized from athletic activities, including admission and gate receipts.

5753 Extracurricular Revenue Other than Athletics - revenues realized from extracurricular activities other than athletics.

5754 Interfund Services - revenues realized from fees charged to users and recorded in an Internal Service Fund.

5755 Enterprising Services Revenue - revenues realized from vending machines, school stores, coke machines, etc., not related to the regular food service program. Items purchased for resale are to be classified in the appropriate expenditure object code in Function 36, Cocurricular/Extracurricular Activities.

5759 Cocurricular, Enterprising Services or Activities - revenues realized from cocurricular or enterprising services/activities not defined elsewhere.

In t

erm

ed

iate

S

ourc

es 5769 Miscellaneous Revenue-Intermediate Sources - revenues realized from administrative units

or political subdivisions (i.e., counties, municipalities, utility districts, etc.) excluding state and federal governmental entities.

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SUMMARY OF REVENUE OBJECTS (continued)

5800 STATE PROGRAM REVENUES

Per

Cap

ita

&

Fou

nd

Sch

l P

gm

5811 Per Capita Apportionment - revenues realized from the State Available School Fund. 5812 Foundation School Program - revenues realized for public schools participating in, and

eligible for, benefits under the Foundation School Program Act. 5819 Other Foundation School Program - revenues realized from the foundation school program

not defined elsewhere.

D

istr

ibut

ed

by T

EA

5827 Instructional Facility Allotment - revenues realized from the Instructional Facility Allotment. 5828 Existing Debt Allotment - revenues realized from the Existing Debt Allotment. 5829 State Revenue From State Government TEA - revenues realized from the Texas Education

Agency for state programs that may be funded through appropriations other than from the Foundation School Program Act.

Oth

er T

exas

G

ov't

A

genc

ies 5831 Teacher Retirement/TRS Care - On-Behalf Payments - revenues from “On-Behalf”

payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24.

5839 State Revenue From State Government Non-TEA - revenues from State of Texas government agencies, other than Texas Education Agency, not defined elsewhere.

S

har

ed

Ser

vice

s 5842 SSA/State Revenue From Fiscal Agent - revenues realized from the fiscal agent of a shared services arrangement by a member district. The revenues realized by member districts in this account should agree with the fiscal agent’s expenditures in account 6493, Payments to Member Districts of Shared Services Arrangements.

5900 FEDERAL PROGRAM REVENUES

D

istr

ibut

ed b

y T

EA

5921 School Breakfast Program - revenues realized as the result of the federally-funded breakfast program administered by the Texas Department of Agriculture.

5922 National School Lunch Program - revenues realized as a result of the federally-funded lunch program administered by the Texas Department of Agriculture.

5923 USDA Commodities - revenues realized from USDA commodities used in the school lunch program.

5928 Indirect Costs - revenues realized for federal programs passed through Texas Education Agency

5929 Federal Revenue From State Government TEA - revenues realized for federal programs passed through Texas Education Agency not defined elsewhere.

O

ther

Tex

as G

ov't

A

genc

ies

5931 School Health/Related Services - funds received from the School Health and Related Services (SHARS) Program representing reimbursements to the school district for school-based health services, which are provided to special education students enrolled in the Medicaid Program.

5932 Medicaid Admin Claiming Program - funds received from the Texas Health and Human Services Commission (HHSC) that are awarded to reimburse school districts for administrative activities they perform to help the State implement the Medicaid state plan.

5939 Federal Revenue From State Government Non-TEA - revenues realized for federal programs passed through state agencies other than Texas Education Agency not defined elsewhere.

Federal Gov't

5949 Federal Revenue From Federal Government - revenues realized for federal programs received directly from the federal government not otherwise listed above.

S

har

ed

Ser

vice

s 5952 SSA/Federal Revenue From Fiscal Agent - revenues realized from the fiscal agent of a shared services arrangement by a member district. The revenues realized by member districts in this account should agree with the fiscal agent’s expenditures in account 6493, Payments to Member Districts of Shared Services Arrangements.

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SUMMARY OF EXPENDITURE OBJECTS

This summary is designed to be used as a quick reference tool. For a detailed description of expenditure object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

6100 PAYROLL COSTS

T

each

ers

and

Oth

er P

rofe

ssio

nal

Per

son

nel

6112 Substitute Teacher / Other Prof'l Salaries - code to same function as the payroll record of prof'l being replaced.

6118 Professional Extra Duty Pay - wages paid to teachers/professionals for performing duties beyond the normal working day; examples including but not limited to:

-Gatekeeper for athletic events -Special programs -Cheerleading judges -Band -Summer camp workers -Saturday class/detention -Summer school -Building rentals -Custodial work by a classroom teacher -Yearbook -UIL meets -Student council -Core teams -Tutoring -Adult Basic Educator tutor -Crossing guard by a classroom teacher -Maintenance work by a classroom teacher -Regular bus driving by a classroom teacher -Music accompanists

6119 Teacher/Professional Salaries - district funded; wages for teachers and other professional exempt personnel as defined by the Fair Labor Standards Act.

Su

ppo

rt P

erso

nn

el 6121 Extra Duty Pay/Overtime - Support Personnel - campus/department funded; wages paid to

support personnel for performing duties beyond the normal working day or for amounts above the school district's standard pay for additional qualifications.

6122 Substitute Support Personnel / Temps - campus/department funded; wages paid to substitutes for office professionals.

6128 Support Wages (Auxiliary) - district funded; wages for support personnel defined as non-exempt by the Fair Labor Standards Act.

6129 Office Professional Salaries - district funded; wages for paraprofessional staff defined as non-exempt by the Fair Labor Standards Act.

E

mp

loye

e A

llow

ance

s 6139 Employee Allowances - allowances paid to compensate employees for costs incurred for which the employee is not required to render a detailed accounting; examples including but not limited to:

-Automobile allowances -Travel allowances -Uniform and meal allowances -Housing allowances

Em

ploy

ee B

enef

its 6141 Social Security/Medicare Taxes 6142 Group Health and Life Insurance 6143 Workers' Compensation 6144 Teacher Retirement/TRS Care - On-Behalf Payments 6145 Unemployment Compensation 6146 Teachers Retirement/TRS Care 6149 Other Employee Benefits - other employee benefits not detailed above.

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SUMMARY OF EXPENDITURE OBJECTS (continued)

6200 PROFESSIONAL AND CONTRACTED SERVICES

P

rofe

ssio

nal

Ser

vice

s 6211 Legal Services - fees, associated travel and other related costs for legal services; expenses related to the collection of taxes are to be classified in account 6213 Tax Appraisal and Collection.

6212 Audit Services - fees, associated travel and other related costs for audit services. 6213 Tax Appraisal and Collection - fees, associated travel and other related costs for the appraisal

of property and the collection of taxes, including attorney fees. 6216 Cocurricular Contracted Services 6219 Professional Services - services rendered by personnel who are not on the payroll of the

school district. These professionals are required to be registered or licensed with the state (e.g. architecture, accounting, medicine, etc.)

Tu

itio

n a

nd

Tra

nsfe

r P

aym

ents

6221 Staff Tuition and Related Fees - Higher Education - services rendered by institutions of higher learning for the benefit of school district personnel.

6222 Student Tuition - Public Schools - tuition paid to public schools to provide instructional services to students.

6223 Student Tuition - Other than to Public Schools - tuition paid to an institution of higher learning or a non-public school to provide instructional services to students, including payments made to JJAEP (function 95.)

6229 Tuition and Transfer Payments - tuition and transfer payments not otherwise detailed above.

E

du

cati

on S

ervi

ce

Cen

ter

6239 Education Service Center Services - all contracted services provided by the education service center (see below). This does not include supplies whoudl should be charged to the appropriate supply account.

-Data processing services -Media services -Curriculum development -Special education services -Drug training -Staff development -Grant writing services -Vocational education services

C

ontr

acte

d M

aint

enan

ce a

nd R

epai

r Se

rvic

e

6244 Contracted Maintenance and Repair - Vehicles - normal upkeep and contracted repair of vehicles, including busses, maintenance vehicles, driver education and any other vehicles used by school district staff or students.

6245 Contracted Services - Buildings and Grounds - normal upkeep of buildings and grounds, such as contracted costs to maintain buildings including heating, ventilation, air conditioning and any related maintenance agreements.

6249 Contracted Maintenance and Repair - Furniture and Equipment - normal upkeep and contracted repairs, maintenance and renovation furniture and equipment including but not limited to the following:

-Office equipment -Furniture -Software upgrades -Computers -Maintenance agreement fees -District-owned telephone systems -Facsimile machines -Copiers

U

tili

ties

6255 Water - water, wastewater treatment, and sanitation (garbage disposal.) 6256 Telephone Services - cellular phones, pagers, modem line charges, facsimile charges, etc. 6257 Electricity 6258 Gas - natural gas, propane, coal and any other fuel used for heating and cooling of buildings. 6259 Other Utilities - expenses for utilities not otherwise detailed above.

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SUMMARY OF EXPENDITURE OBJECTS (continued) 6200 PROFESSIONAL AND CONTRACTED SERVICES (continued)

R

enta

ls -

Ope

rati

ng

Lea

ses

6264 Copier Maintenance Agreements as part of Operating Lease Agreement - stand alone agreements use object 6249.

6269 Rentals - Operating Leases - expenses for leases including but not limited to: -Furniture -Land -Computers -Buildings -Telecommunications equipment -Space in buildings -Audio-visual equipment -Grounds -Long-term lease of vehicles (including buses) - for short trips use 6411/6412

M

isc.

6291 Consulting Services - expenses for helping the district to improve performance through analysis of existing problems and development of future plans (e.g. best practices, analytical techniques, coaching skills, technology implementations, strategy development, operational improvement, etc.)

6294 Contracted Publications 6299 Miscellaneous Contracted Services - expenses for contracted services not specified elsewhere.

6300 SUPPLIES AND MATERIALS

M

ain

ten

ance

&

O

per

atio

ns

6311 Gasoline and Other Fuel for Vehicles (Including Buses) - gasoline, motor oil and other fuels required for operating vehicles.

6315 Custodial/Janitorial and Pest Control Supplies 6316 Tools and Small Equipment - small tools tracked through the fixed asset system 6317 Ground Supplies - minor repairs and upkeep by maintenance staff 6318 Vehicle Maintenance Supplies - upkeep of vehicles (effective 2009-10 - formerly 6313) 6319 Other Supplies - supplies necessary for maintenance and/or operations not detailed above.

T

extb

ooks

&

Rea

din

g M

ater

ials

6321 Textbooks - textbooks purchased by the school district and furnished free to students, certain classes or grades.

6329 Other Reading Materials - expenses for reading materials which fall into the following categories: (1) magazine and newspaper subscriptions places in classrooms, offices or libraries, (2) reading materials placed in a classroom or office that are not cataloged and controlled by the library or (3) library books and media with a useful life < 1yr (does not meet the capitalization criteria for object 6669)

Testing 6339 Testing Materials - including test booklets; test scoring should be classified under the 6200 series of accounts.

F

ood

Serv

ice 6341 Food - including related costs such as transportation, handling, processing, etc.

6342 Non-Food - napkins, straws, brooms, etc. 6343 Items for Sale - soft drinks, food, or other goods to be sold through vending machines,

school stores, etc. 6344 USDA Commodities - costs of commodities; should agree with revenue realized. 6349 Food Service Supplies - miscellaneous supplies not specifically defined elsewhere.

S

up

pli

es &

Mat

eria

ls

Gen

eral

-

6395 Inventory Adjustments - Warehouse/Print Shop 6396 Inventory Adjustments - Food Service 6399 Teaching/General Supplies - items of relatively low unit cost necessary for the instruction

process and/or for administration, including but not limited to: -Consumable items such as workbooks, paper, pencils, forms, postage, etc. -Audio-visual aids such as filmstrips, diskettes, computer tapes, software, etc. -Site licenses, single use software with a per unit cost <$5,000. -Supplies for a satellite dish and other supplies for technology.

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6400 OTHER OPERATING COSTS

T

rave

l, S

ubsi

sten

ce

and

Sti

pen

ds

6411 Travel and Subsistence - Employee Only - cost of transportation, meals, room, registration fees and other expenses associated with traveling on official school business, including attending conferences, in-service, etc.

6412 Travel and Subsistence - Students - cost of transportation, meals, participation fees, room, and other expenses associated with students traveling for school sponsored events (do not use function 34.)

6413 Stipends - Non-Employees - stipends paid to individuals not employed by the paying agency for allowances related to and/or for participation in organizational controlled or directed activities.

6419 Travel and Subsistence - Non-Employees - cost of transportation, meals, room and other expenses associated with traveling on official school business not specified elsewhere (e.g. board member travel.)

Ins. 6429 Insurance and Bonding Costs - including property, liability, bonding costs, athletic, etc.Election 6439 Election Costs - including officials who are not school district employees, legal notices, etc.

6444 Depreciation Expense - Buildings6445 Depreciation Expense - Vehicles

Dep

reci

at

ion

Exp

6446 Depreciation Expense - Furniture and Equipment

M

isc.

Op

erat

ing

Cos

ts

6494 Reclassified Transportation Expenditures/Expenses - costs other than those incurred for the purpose of transporting students to and from school (e.g. field trips - function 11, extracurricular activities - function 36.)

6495 Dues - expenses paid to clubs, committees or other organizations (e.g. TASA, TASP, TASB, Lions Club, Rotary Club, local chapters of commerce and other organizations.) This does not include any registration fees associated with attending conferences or seminars, which are coded to account 6411.

6498 Academic Awards 6499 Miscellaneous Operating Costs - other operating costs not mentioned above including but

not limited to: -Bid notices -Food/refreshments for meetings -Graduation expenses -Newspaper advertisements, etc. -Movie tickets

6500 DEBT SERVICE

D

ebt

Pri

ncip

al 6511 Bond Principal

6512 Capital Lease Principal 6513 Long-Term Debt Principal - retirement of long-term debt principal using dedicated tax

proceeds and other revenue. 6519 Debt Principal - retirement of principal not specified elsewhere.

Interest

Exp

6521 Interest on Bonds 6522 Capital Lease Interest 6523 Interest on Debt 6529 Interest Expenses - interest payments not specified elsewhere.

Other 6599 Other Debt Service Fees - issuance costs and or any allowable fees related to debt service activity, including fiscal agent fees and payment to an escrow agent from sources other than proceeds from the new debt.

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6600 CAPITAL OUTLAY - LAND, BUILDINGS AND EQUIPMENT

Lan

d

6619 Land Purchase and Improvement - purchase of land, land improvements other than buildings and any associated fees, including costs necessary to alter the land for its intended purpose.

B

uil

din

g

6624 Miscellaneous Construction Fees - new construction or remodel that materially increases building life/usefulness.

6625 Architect Fees - new construction or remodel that materially increases building life/usefulness. 6628 Building Purchase, Construction or Improvements - Contingency Funds (no expenses to be

coded here - budget only) 6629 Building Purchase, Construction or Improvements - purchase of buildings or materials, labor,

etc., to construct a new building, including substantial alteration or remodeling of existing buildings that increase life/usefulness.

F

urn

itu

re a

nd

Equ

ipm

ent

6631 Vehicles per unit cost >= $5,000 - purchase of vehicles with a per unit cost >= $5,000 and a life of 1+yrs.

6639 Furniture, Equipment and Software - items with a per unit cost >= $5,000 and a life of 1+yrs; examples include:

-Telephone systems -High capacity copy machines -Communication systems -Site licenses, single use software, etc. -Mainframe and mini-computers

C

apit

al A

sset

s 6641 Vehicles per unit cost < $5,000 - purchase of vehicles with a per unit cost < $5,000 and a life of 1+yrs.

6649 Capital Assets - Locally Defined - purchase of items with a per unit cost >=$500 and < $5,000, and a life of 1+yrs.

-Office furniture -Heavy duty shredder -Computer -Surveillance cameras

CapitalLeases

6651 Capital Lease of Buildings - movable buildings and major repairs to buildings under capital lease arrangement.

6659 Capital Lease of Furniture, Equipment and Software - (see 6639 for examples)

Library6669 Library Books and Media - books and media (software, learning diskettes, film, etc.) with a

useful life of >= 1 yr that are to be catalogued and controlled by the library.

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SUMMARY OF OTHER RESOURCES

This summary is designed to be used as a quick reference tool. For a detailed description of other resources object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

7900 OTHER RESOURCES/NON-OPERATING REVENUES

O

ther

Res

ourc

es

7911 Issuance Of Bonds - face amount of bonds that are issued. 7912 Sale Of Real/Personal Property - amounts received from the sale of land, buildings,

equipment, furniture, vehicles, etc., that is owned by the district. 7913 Proceeds From Capital Leases - amounts (net of initial or down payments) on contracts for

capital leases (should represent the remaining balance to be paid at the time the capital lease is entered into).

7914 Loan Proceeds - amounts of proceeds from long-term loans that will not be repaid during the current year (entire amount of loan proceeds is recorded at the time of receipt).

7915 Operating Transfers In - operating transfers from other funds of the school district. 7916 Premium/Discount - Bonds - premium or discount on the issuance of bonds. 7917 Prepaid Interest - prepaid interest in connection with the issuance or defeasance of bonds. 7919 Extraordinary Items - extraordinary items in accordance with GASB Statement No. 34. These

transactions or events are both unusual in nature and infrequent in occurrence, including insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm, or costs related to an environmental disaster.

Other 7949 Other Resources - other resources not classified elsewhere.

SUMMARY OF OTHER USES

This summary is designed to be used as a quick reference tool. For a detailed description of other uses object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

8900 OTHER USES/EXTRAORDINARY ITEMS/NON-OPERATING EXPENSES

O

ther

Use

s 8911 Operating Transfers Out - operating transfers to other funds of the school district. 8913 Extraordinary Items - extraordinary items in accordance with GASB Statement No. 34. These

transactions or events are both unusual in nature and infrequent in occurrence, including insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm, or costs related to an environmental disaster.

O

ther

8949 Other Uses - other uses not classified elsewhere. This object code is also used to record amounts refunded to taxpayers as a result of court decisions involving tax rate(s), taxable value(s) and/or levy(ies), if such decisions are rendered after the fiscal year of disputed property tax collection(s), including related penalties and/or interest.

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SUMMARY OF ORGANIZATION CODES

This summary is designed to be used as a quick reference tool. For a detailed description of organization codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

001 - 699 ORGANIZATION UNITS – CAMPUSES

001 - 040 HIGH SCHOOL CAMPUSES

001 Humble High School 002 Kingwood High School 005 Quest High School 006 Pace Program 007 CATE Center 008 Atascocita High School 013 Kingwood Park High School 014 Summer Creek High School 015 Discipline Program 022 Cambridge School

041 - 100 JUNIOR HIGH/MIDDLE SCHOOL CAMPUSES

041 Humble Middle School 042 Kingwood Middle School 043 Creekwood Middle School 044 Atascocita Middle School 045 Riverwood Middle School 046 Timberwood Middle School 047 Ross Sterling Middle School 048 Woodcreek Middle School

101 - 698 ELEMENTARY SCHOOL CAMPUSES

101 Humble Elementary 102 Lakeland Elementary 103 North Belt Elementary 104 Foster Elementary 105 Woodland Hills Elementary 106 Bear Branch Elementary 107 Elm Grove Elementary 108 Oaks Elementary 109 Greentree Elementary 110 Timbers Elementary 111 Pine Forest Elementary

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101 - 698 ELEMENTARY SCHOOL CAMPUSES (continued)

112 Deerwood Elementary 113 Willow Creek Elementary 114 Hidden Hollow Elementary 115 Whispering Pines Elementary 116 Shadow Forest Elementary 117 Jack Fields Elementary 118 Oak Forest Elementary 119 Maplebrook Elementary 120 Summerwood Elementary 121 Eagle Springs Elementary 122 Park Lakes Elementary 123 River Pines Elementary 124 Fall Creek Elementary 125 Lakeshore Elementary 126 Atascocita Springs Elementary 199 Community Programs

700 ORGANIZATION UNITS - ADMINISTRATIVE

701 Superintendent's Office o Internal Auditor o General Counsel

702 Board Of Trustees 703 Tax Office

726 - 750 ADMINISTRATIVE - INDIRECT COSTS - LOCALLY DEFINED

726 Financial Services o Benefits Services o Risk Management o Purchasing Department o Budget Department o Accounting & Financial Reporting o Financial Services Training/Support o Financial Services Business Systems & Operations o Document Center

727 Technology Services o Documents/Records

732 Human Resources o Professional Development

733 Public Information 739 Student Info Services

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800 - 999 ORGANIZATION UNIT - UNDISTRIBUTED COSTS - LOCALLY DEFINED

800 - 899 INSTRUCTIONAL SUPPORT

814 Instructional Technology o Professional Library Support

830 Assistant Superintendents of Schools o Athletics

840 Curriculum and Instruction o Academics o Academic Competitions o Advanced Academic Program o Avid Program o Career & Technology o Character Development o Elementary Art o ESL/Bilingual o Fine Arts o Foreign Language o Gifted/Talented o Health Services o Instructional Staff Development o International Baccalaureate Program o Language Arts o Learning Assessment o Mathematics o Music Operations o Physical Education o Pre-Kindergarten o Reading o Science/Health o Social Studies o Student Support Services

850 Chief Academic Office 881 Assessment/Evaluation

o Special Program Funding 888 Special Services to Students with Disabilities

900 - 997 OTHER SUPPORT SERVICES

911 Support Services for Facilities o Construction o Custodial o Grounds o Maintenance

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900 - 997 OTHER SUPPORT SERVICES (continued)

o Safety & Secure Schools o Security o Transportation o Technical Services

950 Community Development 962 Administration Building 963 ISC Building 972 Central Supplies & Distribution Center 974 Print Shop 990 Food Service

998 UNALLOCATED ORGANIZATION UNIT

999 UNDISTRIBUTED ORGANIZATION UNIT

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SUMMARY OF PROGRAM INTENT CODES

This summary is designed to be used as a quick reference tool. For a detailed description of program intent codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

11 Basic Educational Services - curriculum provided for students that are not in special education.

21 Gifted and Talented - assess students for program placement and provide services beyond the basic educational program.

22 Career and Technology - evaluate, place and provide services to prepare students for gainful employment, advanced technical training or for homemaking.

23 Services to Students with Disabilities (Special Education) - evaluate, place and provide services to students who have Individual Educational Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees.

24 SCE Accelerated Education - services in additional to basic for instruction, increasing the amount of quality instructional time for students at risk of dropping out of school (e.g. Federal Title I, Pre-K and Social Workers.)

25 Bilingual Education and Special Language Programs - evaluate, place and provide services intended to make students proficient in English, primary language literacy, composition and academic language related to required courses.

26 SCE Non-disciplinary Alternative Education Programs - AEP Basic Services - provide base level program services to students separated from the regular classroom to a non-disciplinary alternative education program and are at risk of dropping out of school (e.g. PACE, Community Class.)

28 SCE Disciplinary Alternative Education Program - DAEP Basic Services - provide base line services to students who are separated from the regular classroom to a disciplinary alternative education program (e.g. Campus 020 State Comp. Ed.)

29 SCE Disciplinary Alternative Education Program - DAEP state Compensatory Education Supplemental Costs supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program (e.g. Campus 020 Local.)

30 SCE Title I, Part A Schoolwide Activities Related to State Compensatory Education and Other Costs on Campuses with 40% or More Educationally Disadvantaged Students.

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SUMMARY OF PROGRAM INTENT CODES (continued)

31 High School Allotment (Formerly Fund 428) - prepare students to go on to higher education, encourage students to take advanced academic course work, increase the rigor of academic course work, align secondary and postsecondary curriculum and support promising high school completion and success initiatives in grades 6 through 12.

32 Prekindergarten (Pre-K) (Effective fiscal year 2011/2012) - The costs incurred for prekindergarten programs designed to develop skills necessary for success in the regular public school curriculum, including language, mathematics and social skills.

91 Athletics and Related Activities - participation in competitive athletic activities, including costs associated with coaching and sponsoring.

99 Undistributed - not clearly attributable to a specific program intent.

Cash Management

The District recognizes that effective cash management is essential to good fiscal management in that interest earnings are a source of revenue to the District. Cash balances are monitored daily to minimize bank balances by only transferring into the accounts the sum of funds necessary to cover disbursements anticipated each day. After allowing for cash flow requirements to support anticipated expenditures, all available funds are invested. The District’s investment portfolio is designed and managed in a prudent manner to obtain reasonable revenue, to be responsive to public trust, and to be in compliance with legal requirements and limitations. Investment objectives are safety of principal, maintenance of sufficient liquidity to meet operating needs, diversification, and optimization of earnings.

Investment Management

Investments are made in accordance with written policies approved by the Board. The investment policies primarily emphasize safety of principal and liquidity and addresses investment diversification, yield, and maturity and the quality of investment management. The policy includes:

A list of the types of authorized investments in which the District funds may be invested.

The maximum allowable stated maturity of any individual investment owned by the District.

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For pooled fund groups, the maximum dollar-weighted average maturity allowed based on the stated maturity date of the portfolio.

Methods to monitor the market price of investments acquired with public funds.

A requirement for settlement of all transactions, except investment pool funds and mutual funds, on a delivery versus payment basis.

The investment policy and investment strategy are reviewed annually by the Board. Monthly reports are provided to the Board of Trustees on investment activity. The appropriate District staff receives the mandatory investment training of ten hours every two years.

Debt Management

The District’s debt management procedures and regulations establish responsibilities and guidelines for the issuance of debt obligations and provide guidelines for the ongoing management of the District’s debt portfolio. The intent of the District is to adhere to sound debt management practices within the highest industry, legal and governmental standards while achieving the lowest cost of capital given established parameters. The debt management objectives of the District are to:

Complete debt programs within guidelines communicated to taxpayers.

Obtain citizen input to formulate components of capital improvements programs funded with debt.

Develop financing plans based upon conservative assumptions (i.e. taxable assessed valuations, interest rates, etc).

Provide sufficient debt capacity for current and future capital needs of the District.

The District may finance certain capital improvements, which include but are not limited to:

Purchase of land for future school facilities,

Construction, acquisition and equipment of school facilities,

Renovation of school facilities,

Purchase of school buses,

Refund of outstanding debt obligations, and

Any other purpose legally available to the District pursuant to State law.

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Risk Management

The primary objectives of the District’s risk management program are to safeguard District assets and minimize the impact of potential losses. The District maintains adequate protection for casualty risk exposures as well as windstorm through a commercial insurance carrier. The District is adequately protected through a public entity risk pool, Texas Association of School Board, for the effective and efficient management of the District’s workers’compensation program. The Board Finance Committee routinely reviews all District insurance programs to assess risk exposure and the appropriate level of coverage. The District’s Safety Department strives to ensure the safety and health of students and employees through its accident prevention program, safety education program, and safety inspections.

Purchasing

The school district objective is to purchase the best products, materials, and services at the lowest practical prices within relevant statutes and policies. Procurement policies accommodate the District's unique operating environment and needs. District administrators are not authorized to override state law or board policy. However, they can customize the purchasing function to provide for regulatory compliance while minimizing procedures and related costs. The purchasing function is the result of conscious process design and is reviewed and updated periodically. The elements are systematic and comprehensive. It begins with a strategic focus and ends by linking operations, strategy, technology, and human resources district-wide. Development of this structure is an interactive process which is cross-functional in providing a sense of ownership for end users. A good design identifies the best purchasing methods and subsequently employs them throughout the district. It correlates the diversity of school district operations and the important nature of the services with the timing of service delivery.

The Board of Trustees has adopted rules and procedures for the acquisition of goods and services. The Superintendent or his designee has the authority to determine the method of purchasing. All purchases of personal property that aggregate in a given fiscal year to $50,000 or more and all purchases of services that aggregate in a given fiscal year to $25,000 or more shall be made by the method that provides the best value to the District. Purchases can be made using one of the following methods:

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Competitive bidding,

Competitive sealed proposals,

Request for proposals for services other than construction services,

Inter-local contract,

Reverse auction procedure,

Formation of a political subdivision corporation.

In awarding a contract, the District shall consider the following:

Purchase price,

Reputation of the vendor and of the vendor’s goods and services,

Quality of the vendor’s goods or services,

Extent to which the goods or services meet the District’s needs,

Vendor’s past relationship with the District,

Impact on the ability of the District to comply with laws relating to historically underutilized businesses,

Total long-term cost to the District to acquire the goods or services,

For a contract that is not related to telecommunications and information services, building construction and maintenance, or instructional materials, whether the vendor or vendors ultimate parent company or majority owner has its principal place of business in this state or employs at least 500 persons in the state,

Any other relevant factor specifically listed in the request for bids or proposals.

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Fund Balance

In order to preserve financial stability, the District has adopted the following fund balance policies:

General Fund – A recognized sign of fiscal health for a school district is an appropriate unassigned fund balance for the General Operating Fund. An appropriate fund balance level is one of the measurements for the School FIRST (Financial Integrity Rating System of Texas) program required for all school districts in the state. The District shall target a yearly unassigned fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures. This level of unassigned fund balance prepares the District for:

1. Large or unexpected one-time expenditures,

2. Cash flow shortages,

3. Changes in the economy that negatively impact tax collection or expenditure levels, and

4. Changes in state funding.

Debt Service Fund - The District targets a minimum restricted fund balance in the debt service fund of 25% of annual debt service requirements on all outstanding debt.

National School Breakfast and Lunch Program Fund – The fund balance for the National School Breakfast and Lunch Program Fund should not exceed three months of average operational expenditures. Any fund accumulation above the three month limit is used for purposes approved by the Texas Department of Agriculture.

Internal Service Fund – The target committed fund balance for the Internal Service Fund is 20% of total operating expenditures.

Following any year where the audited fund balance falls outside of the above listed targeted ranges or below the minimum requirements, adjustments in budgeted expenditures shall be incorporated into the budget development process for that year. If the Board determines the minimum targeted balance is not attainable in the proposed budget being considered, it shall be the goal of the Board to reach that level within a specified period of time, not to exceed two years.

Additionally, the Board may establish assignments or commitments of fund balance from time to time in order to meet specific District needs. Assignments and commitments of fund balance shall be vetted and approved by the Board Finance Committee. Furthermore, commitments of fund balance shall be submitted to the Board for approval.

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Financial Ethics

All trustees, employees, vendors, contractors, consultants, volunteers, and any other parties involved in the District’s financial transactions shall act with integrity and diligence in duties involving the District’s fiscal resources. The District prohibits fraud and financial impropriety which includes but is not limited to:

Forgery or unauthorized alteration of any document or account belonging to the District,

Forgery or unauthorized alteration of a check, bank draft, or any other financial document,

Misappropriation of funds, securities, supplies, or other District assets, including employee time,

Impropriety in the handling of money or reporting of District financial transactions,

Profiteering as a result of inside knowledge of District information or activities,

Unauthorized disclosure of confidential or proprietary information to outside parties,

Unauthorized disclosure of investment activities engaged in or contemplated by the District,

Accepting or seeking anything of material value from contractors, vendors, or other persons providing services or materials to the District, except as otherwise permitted by law or District policy,

Inappropriately destroying, removing, or using records, furniture, fixtures, or equipment,

Failure to provide financial records required by state or local entities,

Failure to disclose conflicts of interest as required by law or District policy, and

Any other dishonest act regarding the finances of the District.

If an investigation substantiates a report of fraud or financial impropriety, the Superintendent or designee shall promptly inform the Board of Trustees of the report, the investigation and any responsive action taken or recommended by the administration. The Superintendent or designee shall ensure that appropriate administrative procedures are developed and implemented to prevent future misconduct.

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Budget Process for 2012-13

Introduction

School districts allocate scarce resources to programs and services through the budget process. As a result, the budget process is one of the most important activities undertaken by the District. As a focal point for key resource decisions, the budget process is a powerful tool. A budget process that is well-integrated with other activities of the school district will provide better financial and program decisions and lead to improved operations. This budget process is far more than the preparation of a legal document that appropriates funds.

The Humble ISD Board of Trustees and Administration are committed to preparing a budget that fulfills the District’s mission and belief statements. The intent is to provide an exemplary education for all students. Allocating district resources to accomplish this task is laborious and complex. Difficult decisions must be made in setting priorities that ultimately impact each student and employee within the District. Considerable time has been spent in developing this budget by the Board of Trustees, District administration, department directors, campus principals and staff.

General Fund Budget Process

Using the Board and Superintendent Targets as a foundation, the District allocates estimated resources in accordance with prioritized needs. Prioritization is required to achieve a balance between the educational needs of students and the ability of the community and the state to provide the necessary financial support to meet the needs. The prioritization process is instructionally driven and consists of four distinct phases: Definition, Analysis, Decision, and Execution.

These phases span the entire fiscal year prior to the budget projection year:

Definition………………………………………..… July - September

Analysis………………………………………….… October - December

Decision ………………………….…………..….. January - March

Execution: April - June

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o Board review……………………………….. November - June

o Adoption…………………………………….June

o Final Amended Budget for Prior Year………June

o Approval of Fund Balance Classifications….October

o Tax Rate Adoption…………………………..October

The Definition Phase begins with a review by the Board of Trustees and Superintendent of the educational, curriculum, financial and capital goals as the foundation for planning. With the ever changing accountability standards and rapidly changing student population, the District must constantly seek changes in the programmatic structure which yield the best results for students. Due to a changing economy, inadequate state funding, rising energy and health care costs, the District must develop and maintain financial policies that set the standards for financial stewardship to which the District will hold itself. Finally, with an ever growing student population, the District must be ever mindful of future facility and staffing impacts. This review allows the Board and Superintendent to define the planning parameters for budget development.

After completion of the Definition Phase and Board approval of the prior fiscal year’s audited financial statements, District staff can begin to generate information needed to identify potential financial imbalances and develop strategies for financial sustainability. This phase, known as the Analysis Phase, involves consideration of economic trends, the impact of the economy on property tax revenues, the state’s fiscal condition, state mandates, enrollment trends, class size standards, staffing considerations, educational and programmatic goals articulated by the Board, instructional needs, and facility needs.

The Chief Financial Officer and Budget Director begin preparing revenue, expenditure and debt estimates for the upcoming fiscal year and beyond. The estimates are updated continuously during the analysis and decision phases. Local property taxes, the District’s main source of operating revenue, must be estimated using preliminary appraisal values and collection rates based upon historical data. By law the budget for districts with a fiscal year end of June 30th must be adopted by the Board prior to receipt of the final certified appraisal rolls (typically in late August) and adoption of the tax rate in October. Current debt obligations are analyzed as well as the District’s ability to issue new debt for future facility needs.

The Budget Development Committee reviews all of the information described above and begins a process of prioritization. The financial analysis considers decisions impacting both short-term and long-term financial stability. With staffing comprising approximately 87% of the total General Fund

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budget, it is a constant challenge to maintain a balanced budget while adding new staff to accommodate student growth as well as the operating costs for expanding facilities to house additional students.

Staffing allocations are managed centrally, taking into account input from campus principals and department heads. Additionally, the state mandated maximum student-teacher ratio of 22 students to 1 teacher for kindergarten through fourth grade requires the District to constantly monitor the ratio of students to teachers for all grade levels, as well as students per staff members (a state benchmark set by the Financial Integrity Rating System of Texas (FIRST) as a measure of sound financial management and budgeting).

The chart below shows the staffing ratios for the District as a whole have remained relatively consistent over the past three years with an increase in class size in the 2011-12 and 2012-13 due to the dramatic reductions in personnel for the 2011-12 fiscal year.

Staffing Ratios

14.814.4 14.5

15.6 15.8

7.77.3 7.5

8.0 8.1

6.0

8.0

10.0

12.0

14.0

16.0

18.0

2008-09 2009-10 2010-11 2011-12 2012-13(Budgeted)

Students/Teacher

Students/Staff

Balancing the curriculum offerings and the desired ratios of students to teachers with available funding has proven to be an annual challenge. Correctly predicting enrollment across all grade levels is necessary to establish accurate budget projections for revenues as well as expenditures.

The Decision Phase integrates the planning parameters defined by the Board of Trustees and Superintendent with all of the information examined during the Analysis Phase in order to develop a financial strategy to achieve fiscal balance in the adoption of the budget. Members of the Budget Development Committee meet with campus and department administrators to discuss the connection

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between the goals and objectives of their individual campus or departmental improvement plans and the allocation of their budgetary resources. Programs are evaluated, needs are assessed and prioritized in the development of strategies for the achievement of success.

The District employs a site-based approach for campuses where principals play an integral part in determining how their resources are allocated. Campus allocations for non-salaried expenditures adjusted for estimated increases or decreases in enrollment serve as the starting point for the development of the campus budget for the next year. Campuses receive a per pupil dollar allocation which may be used for a variety of needs at the discretion of the campus administrators in accordance with district policies. This allocation is adjusted after budget adoption in December based upon actual enrollment as reported to the State per the Public Education Information Management System (PEIMS) enrollment snapshot. This information is submitted to the State at the end of October and subsequently reviewed and accepted by the State. Departments, on the other hand, do not receive an annual allocation based upon the number of students. However, their budgets are impacted by student growth since they provide services to campuses. Departments must submit increase requests to the Budget Development Committee for any and all increases, including additional staffing units. These requests are reviewed and prioritized by the Budget Development Committee in determining the strategy for maintaining fiscal balance. The Committee must develop a strategy that balances the educational services and programs provided to students with the tax burden on the community, long-term obligations, payroll costs, facility maintenance, and capital needs with a focus on financial sustainability.

Throughout the analysis and decision phases, the Board of Trustees receives updates, including revisions to the current year’s budget which can impact the next year’s enrollment, staffing and budget projections. Regularly scheduled meetings are held with the Board Finance Committee throughout the year and with the entire Board of Trustees beginning in February to start acquainting the Board with various segments of the proposed budget as developed by Administration in accordance with Board parameters and recommended by the Superintendent. The Execution Phase is the final phase of the budget development process. This phase involves a final review of updated financial projections and implementation of the financial strategy leading to the adoption of the budget in June.

The District endeavors to prepare its annual Salary and Compensation Plan, the largest segment of the annual budget, as early as possible during the budget review process. Early approval of this segment by the Board of Trustees provides Humble ISD with a competitive advantage in recruiting new educators as well as retaining existing staff that are offered contract renewals in April of each year. Although the District did adopt a Salary and Compensation Plan for 2012-13 in June, 2012 when the proposed budget for 2012-13 was adopted, the decision on salary increases was delayed until updated information is available concerning property values, state aid and enrollment.

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The process for budget preparation and adoption is dictated by Texas Education Code Sections 44.002 - 44.006. The budget for school districts that operate on a July 1 to June 30 fiscal year must be prepared by June 19th each year and adopted by the Board of Trustees by June 30th. Districts are required to publish a Notice of Public Hearing to Discuss the Budget and Tax Rate in a local newspaper no fewer than ten days prior to nor greater than thirty days prior to the meeting where formal adoption is scheduled. Additionally, a summary of the proposed budget must be posted on the District’s website or in the District’s central administrative office on the same date as the newspaper publication as required by the TEC code. The date of publication for the 2012-13 notice was June 13, 2012. The Board officially adopted the budget for 2012-13 on June 26, 2012.

The final action required to complete the budgetary process cycle is adoption of the local property tax rate. The steps and timing of tax rate adoption are dictated by section 26.04 of the Texas Property Tax Code. Property is appraised and valued by the Harris County Appraisal District (HCAD). Final certified rolls are generally received by the District in late August. The Humble ISD Tax Office calculates the effective tax rate and the rollback tax rate in June. For the 2012-13 fiscal year, the required legal notice of these rates was published on June 13, 2012. As required by law, the Board of Trustees held a public hearing on the proposed rate on June 26, 2012 and will adopt the tax rate for 2012 at the October 9, 2012 board meeting.

The District’s process for developing the 2013 budget continued to integrate and implement coordinated planning processes producing district and campus plans that link the planning for curriculum management, staff development, student assessment, program evaluation, and budget development with those plans.

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Humble ISD Budget Development Process

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Humble ISD Budget Calendar Summary

Jul – Sep

Oct – Dec

Jan – Mar

Apr – Jun

Board of Trustees / Superintendent Develop:

o Strategic Vision

o 2012-13 Targets:

- Educational & Curriculum Goals

- Financial Goals

- Capital Goals

District Improvement Committee

o District Improvement Plan


o Fiscal Environmental Analysis

- National & Economic Trends

- Master Staffing Plan (including CY and NY enrollment projections; class size standards; and curriculum developments)

- State & Federal Mandates

- Capital Needs including Land Use Trends

o Revenue Projections

o Expenditure Projections

o Debt Projections

o Financial Balance Analysis

Campus / Department Resource Allocation Process:

o Program Evaluations

o Needs Assessments

o Prioritize Needs

o Campus/Department Goals & Objectives (CIPs / DIPs)

o Develop Strategies

District Resource Allocation Process:

o Review Campus / Department Needs

o Review Updated Financial Projections

o Implement Financial Strategy

o Adopt Budget

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Board of Trustees:

Ultimate fiduciary responsibility for the District

Articulates a broad, strategic vision

Sets program goals / targets

Sets parameters for financial balance

Ultimately approves the District budget

Superintendent:

Works with the Board of Trustees in defining program goals / targets

Implements the Board’s vision

Serves as the leader of the planning process

Networks with organizations outside of the District in order to extend planning capabilities

Ultimately recommends the District budget

Chief Academic Officer:

Drives the District Improvement Plan (DIPs)

Drives the Campus Improvement Plans (CIPs) and applicable Department Improvement Plans

Ensures linkage between DIPs, CIPs and budget development

Drives the Master Staffing Plan

Guides program evaluations / needs assessment

Reviews prioritized needs

Chief Financial Officer:

Drives the planning process on a day-to-day basis

Focuses on financial sustainability

Emphasizes balancing educational services and programs with tax burden on the community, long-term obligations, payroll costs, facility maintenance, and capital needs

Performs fiscal and fund balance analyses

Drives financial strategy development

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(continued)


Reviews Master Staffing Plan

Identifies capital needs (including capital outlay)

Prioritizes campus / department needs

Creates departmental improvement plans

Determines impact of applicable state and federal mandates

Principals / Department Directors:

Work with appropriate division assistant superintendent on campus/department improvement plans

Work with appropriate division assistant superintendent on program evaluations / needs assessments

Work with appropriate division assistant superintendent to determine capital needs

Communicate financial planning issues to staff

Communicate campus / department needs to appropriate division assistant superintendent

Teachers:

Assist principals in evaluation of programs

Work with principals to provide input on gaining efficiencies / cost reduction strategies

Anticipate future curriculum and instructional needs

Support Staff:

Work with supervisors to provide input on gaining efficiencies / cost reduction strategies

Communicate department needs to division / department heads

Parents / Community:

Provide feedback on issues through surveys, specialized focus groups, etc.

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Humble Independent School District 2012-13 Budget Calendar

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Budget Administration and Management Following the budget adoption, the process of administering and managing the budget begins. The process is ongoing throughout the fiscal year to ensure that accounts do not exceed authorized amounts and they are used for the intended proper and legal uses.

Expenditure Control and Approval

Humble ISD uses a 20-digit detailed account code called a line item. This code is segmented into fund, function, object, sub-object, organization, program intent, activity, and for certain funds, a program code. Organization codes are considered cost centers and have corresponding budget managers assigned to each. There are exceptions to this rule. If a budget manager has district-wide responsibility, some costs are allocated to line items with multiple organization codes.

Each budget manager is authorized to approve expenditures for the funds within their budgets. The District uses the financial software system to account for these funds. This system monitors line items to ensure that available budget balances are not exceeded.

Budget Transfers and Amendments

During the course of the fiscal year, budget managers may find it necessary to make changes to their original budget estimates. If the budget manager desires to transfer funds across functional categories, Board approval must be obtained. By District policy, this type of request is considered a budget amendment and must be approved by the Board prior to transfer of the funds. The Budget Department compiles all amendment requests each month and presents them to the Board for approval at the regular monthly board of Trustees meeting. Once approved, those budget amendments are processed through the financial software system.

Also included for Board approval are amendment requests to increase or decrease the overall total appropriations in a fund. This occurs when new revenue sources are identified and earmarked for expenditure or projected revenues are determined to be more or less than previously estimated such that appropriations need to be increased or decreased. The Board may also approve appropriation of a fund balance which increases appropriations.

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Purchase Orders

Purchase orders are required for purchases of all tangible goods. A campus/organization enters a requisition into the accounting system. The account is automatically checked for adequate availability of funds. Requests go through an approval process before being printed in the Purchasing Department. The purchase order is then emailed or faxed to the approved vendor. At the same time, the funds are encumbered so as to provide necessary budget control.

After the goods or services are physically received, the recipient electronically acknowledges receipt of the purchase order and sends it to the Accounts Payable Department. The Accounts Payable Department receives the invoice and matches it to the receiving copy and the purchase order prior to payment. Once these agree, funds are disbursed to the vendor. The encumbrance is then liquidated at the time of payment.

Reporting to the Texas Education Agency (TEA)

The District submits its annual budget, student attendance information, and its end-of-year financial status through a system called Public Education Information Management System (PEIMS). Transmission dates are established by TEA. The PEIMS system provides TEA and districts across the state with a wealth of demographic attendance and financial information.

Monthly Financial Report

At each regular monthly Board meeting, the District’s accounting staff prepares a fund by fund reporting for legally adopted funds. These reports are prepared showing the summary of revenues and expenditures both on a monthly and year-to-date basis. These reports also show a percentage of revenues collected and a percentage of budgets expended. In addition to these fund reports, information regarding investments is presented to the Board of Trustees.

FINANCIAL SECTION

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Introduction The Financial Section provides specific fiscal information for the various District funds. By law, the Board of Trustees must approve annual budgets for the General Fund, the Debt Service Fund, and the National School Breakfast and Lunch Program Fund. The Combined Budget Summary of Board Approved Funds on the following page summarizes the 2012-13 approved budgets for these funds.

Humble ISD’s governmental funds include the General Fund, Debt Service Fund, Capital Projects Fund, and Special Revenue Funds (which include the National School Breakfast and Lunch Program Fund). As of the end of the 2011-12 fiscal year, the District’s governmental funds reported combined ending fund balances of $166,267,164, an increase of $2,370,422. Approximately 36.3% of this total amount ($60,385,170) constitutes unassigned fund balance. The remainder of fund balance is restricted, committed, or assigned to indicate that it is not available for new spending because it has already been restricted, committed, or assigned (1) to pay debt service ($37,613,814), (2) for capital projects ($33,803,268), (3) for federal, state, or local grants ($5,075,130), (4) for activity funds ($2,418,826), and for other General Fund assignments ($26,970,956). A summary of the governmental funds for the past four years as well the current year’s budget is included in this Financial Section, following the Combined Budget Summary.

The Financial Section includes detailed financial schedules for each of the District’s governmental fund budgets, those that are formally board approved as well as those that are not. The Capital Projects, Special Revenues, and Proprietary Funds are not required to be board approved. Detailed information on each of these funds can also be found in the Introductory Section of this report.

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Humble Independent School DistrictCombined Budget Summary of Board Approved Funds


Debt National SchoolGeneral Service Breakfast and

Fund Fund Lunch Program TotalRevenues

Local 123,919,652$ 44,593,644$ 8,208,047$ 176,721,343$ State 138,269,596 5,740,760 75,000 144,085,356 Federal 45,000 - 6,343,222 6,388,222

Total Revenues 262,234,248$ 50,334,404$ 14,626,269$ 327,194,921$

ExpendituresInstruction 161,466,906$ -$ -$ 161,466,906$ Instructional Resources and Media Services 2,801,641 - - 2,801,641 Curriculum / Instructional Staff Development 3,495,418 - - 3,495,418 Instructional Leadership 2,366,698 - - 2,366,698 School Leadership 17,080,122 - - 17,080,122 Guidance, Counseling and Evaluation Services 11,975,306 - - 11,975,306 Social Work Services 133,094 - - 133,094 Health Services 2,738,097 - - 2,738,097 Student (Pupil) Transportation 8,780,926 - - 8,780,926 Food Services - - 13,971,960 13,971,960 Co-curricular/Extracurricular Activities 6,763,617 - - 6,763,617 General Administration 6,687,980 - - 6,687,980 Plant Maintenance and Operations 27,144,830 - 590,740 27,735,570 Security and Monitoring Services 2,508,634 - 62,717 2,571,351 Data Processing Services 2,777,442 - 852 2,778,294 Community Services 578,797 - - 578,797 Debt Service - 50,330,140 - 50,330,140 Facilities Acquisition - - - - Juvenile Justice Alternative Education 95,000 - - 95,000 Tax Increment Fund 6,004,939 1,796,350 - 7,801,289 Other Governmental Charges 1,340,000 - - 1,340,000


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures (2,505,199)$ (1,792,086)$ -$ (4,297,285)$

Other Financing Sources / (Uses)Sale of Real and Personal Property -$ -$ -$ -$ Transfers In - 50,000 - 50,000 Other Resources - - - - Transfers Out (Use) - - - -

Total Other Financing -$ 50,000$ -$ 50,000$

Net Changes in Fund Balance (2,505,199)$ (1,742,086)$ -$ (4,247,285)$

Projected Fund Balances - July 1 87,356,126 36,987,486 5,033,560 129,377,172

Projected Fund Balances - June 30 84,850,927$ 35,245,400$ 5,033,560$ 125,129,887$

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Humble Independent School DistrictGovernmental Funds Summary

For the Budget Year Ending 2012-13

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 177,284,512$ 52.29% 185,241,167$ 53.23% 182,712,680$ 51.92% 185,712,182$ 52.38% 177,613,567$ 52.61%

State 145,855,469 43.03% 136,090,601 39.10% 123,715,184 35.16% 144,790,924 40.83% 144,438,261 42.78%

Federal 15,852,622 4.68% 26,704,091 7.67% 45,458,100 12.92% 24,099,171 6.80% 15,549,167 4.61%

Total Revenues 338,992,603$ 100.00% 348,035,859$ 100.00% 351,885,964$ 100.00% 354,602,277$ 100.01% 337,600,995$ 100.00%

Expenditures

Instruction 153,986,370$ 38.32% 172,213,331$ 41.56% 180,753,939$ 47.97% 166,194,110$ 47.15% 170,262,593$ 45.31%


Curriculum and Instructional Staff Development 3,808,878 0.95% 4,409,623 1.06% 5,097,453 1.35% 4,536,717 1.29% 4,592,841 1.22%





Health Services 2,336,736 0.58% 2,524,865 0.61% 2,736,017 0.73% 2,609,275 0.74% 2,759,271 0.73%


Food Services 11,014,397 2.74% 11,422,103 2.76% 12,975,213 3.44% 13,872,039 3.94% 13,971,960 3.72%






Community Services 1,023,489 0.25% 1,008,558 0.24% 1,070,472 0.28% 761,444 0.22% 754,989 0.20%

Debt Service 47,813,197 11.90% 49,864,731 12.03% 48,962,576 12.99% 48,026,037 13.63% 50,330,140 13.40%

Facilities Acquisition 82,410,629 20.51% 66,937,757 16.15% 16,781,674 4.45% 11,444,660 3.25% 30,730,184 8.18%



Payment to Other Governmental Charges 1,190,168 0.30% 1,298,101 0.31% 1,313,349 0.35% 1,300,625 0.37% 1,340,000 0.36%

Total Expenditures 401,817,320$ 100.00% 414,348,179$ 100.00% 376,928,937$ 100.00% 352,295,792$ 100.00% 375,666,548$ 100.00%

Excess / (Deficiency) of RevenuesOver / (Under) Expenditures (62,824,717)$ (66,312,320)$ (25,042,973)$ 2,306,485$ (38,065,553)$

Other Financing Sources / (Uses)

Refunding Bonds Issued -$ -$ 33,365,000$ -$ -$

Capital Related Debt Issued - 73,510,000 24,030,000 - -

Sale of Real and Personal Property 256,423 420,336 235,155 84,424 -

Transfers In 1,562,058 157,546 144,345 82,418 50,000

Premium or Discount on Issuance of Bonds - 6,029,604 5,591,402 - -

Other Resources 363,695 319,162 - - -

Transfers Out (Use) (1,562,058) (238,281) (9,019,380) (102,905) (35,000) Other (Uses) - Pmt to Refunded Bonds Agent - - (37,465,263) - -

Total Other Financing 620,118$ 80,198,367$ 16,881,259$ 63,937$ 15,000$

Net Changes in Fund Balance (62,204,599)$ 13,886,047$ (8,161,714)$ 2,370,422$ (38,050,553)$



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General Fund

Introduction

The General Fund is established to account for resources that finance the fundamental operations of the District. All revenues and expenditures not required to be accounted for in another fund are accounted for in this fund. The predominant sources of revenue are from local property tax collections and state funding. Expenditures funded with General Fund revenues provide for the general educational services for all students, including salaries and related benefits, utilities, instructional supplies, insurance, facilities maintenance, athletics, and instructional and administrative contractual services. As required by TEA, this fund is budgeted annually. Fund balance may be appropriated only through official board action.

Revenue

During the previous four years, the District’s tax base grew from $10.4 billion to $10.7 billion, an increase of approximately 2.4%. The Maintenance & Operations tax rate has remained at $1.17 per $100 of taxable value throughout that time. On average, tax collections represented 48% of total General Fund revenue during the four-year period ranging from $119.5 million in 2008-09 to $123 million in 2011-12. The tax base and related tax collections are projected to remain relatively flat for 2012-13 fiscal year.

During the same time period, state revenue (excluding TRS On-Behalf Payments) represented approximately 46% of total General Fund revenue ranging from $122 million in 2008-09 to $120 million in 2011-12. During these four years, there was a $9 million reduction for an adjustment by the TEA in the funding formulas related to participation in a Tax Increment Reinvestment Zone. During the 2011-12, there was a $3.7 million increase in State revenue due to increased ADA. While the District experienced a slight increase in enrollment in 2011-12, there was a significant increase in the number of full-time versus half-time students in attendance due to the following factors: 1) the State implemented a policy that requires all high school students to take 4 years of the 4 core subjects (Math, English, Science, and Social Studies); 2) the District implemented a policy that prevents high school seniors from taking multiple “off” periods (i.e. late arrival/early release) in their schedule; 3) the District changed from a 4-period block schedule to a 7-period schedule; and 4) the Data Quality Department implemented a new process for ensuring that all students are coded and

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accounted for properly. As stated in the Introductory Section, the higher the District’s property wealth per student, the less state funding the District receives.

The state funding formula is complex, and the Legislature is constantly faced with the challenge of developing a formula that is both adequate and equitable for all school districts. Prior to the 2006-07 fiscal year, the State of Texas provided funding for public education via a financing formula which weighed student attendance levels, property value per student, the District’s tax effort, and regional variations in payroll and other costs. In November 2005, the Texas Supreme Court ruled in West Orange-Cove vs Neeley that the school finance system in Texas violated a provision in the Texas Constitution which prohibits a state property tax. The court ruled that the state’s control of local taxation for education amounted to a state property because the majority of all school districts were at or within five cents of the statutory tax rate cap of $1.50 of maintenance and operations (M&O) and districts did not have “meaningful discretion” over the tax rate levied. In response to this decision, in 2006 the Legislature enacted House Bill 1 (HB1) and House Bill 2 (HB2). This legislation required school districts to compress their M&O tax rates to 88.67% of the 2005 rate in the 2006-07 school year and to 66.67% of the 2005 tax rate in the 2007-08 school year. Districts may tax four cents above the compressed rate without voter approval, but must obtain voter approval in order to access the remaining pennies up to the statutory M&O cap of $1.17. Accordingly, Humble ISD reduced its M&O tax rate from $1.50 in 2005-06, to $1.37 in 2006-07, and then to $1.04 in 2007-08. On November 22, 2008, the District held a successful tax rate election to increase the M&O tax rate by thirteen cents bringing the total tax rate to the $1.17 cap.

In order to ensure that no district lost money due to the tax relief effort, the Legislature created a new “hold-harmless” provision under HB1 guaranteeing each district a “targeted amount” of revenue per student as long as the district did not adopt a tax rate below its compressed tax rate. The initial target revenue amounts ranged from $2,441 to $12,972 per student in Weighted Average Daily Attendance (WADA). The discrepancy in the amount of funding available to different school districts has caused much controversy among school officials, legislators, and taxpayers.

The 82nd Texas Legislative Session ended with a dismal outlook. For the first time in 60 years, the Legislature failed to finance the estimated cost of current law funding formulas. The Foundation Program state aid was decreased by $4 billion. In addition, reductions of approximately $1.3 billion were made to special programs and grant funding. Despite these cuts, the Texas Legislature has continued to add requirements for school districts and students, increase accountability standards and testing requirements. Increased standards and an emphasis on the post-secondary readiness for all students are the right goals for all Texas students. However the State’s funding commitment no longer matches its plans and has failed to fundamentally change the system in a way that will allocate resources to the mandates and requirements the State has set. The reduction in state aid forced districts to make significant budget reductions for fiscal year 2011-12. Major reductions,

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increasing accountability standards, and continuing inequity in state funding have made the likelihood of public school finance litigation a reality.

Currently, 63 public school districts led by the Fort Bend Independent School District (collectively educating more than 1.5 million Texas students) have filed a lawsuit in Travis County to challenge the constitutionality of the State school finance system. In addition to three other lawsuits previously filed by other groups, approximately half of all Texas school districts, who educate over sixty percent of Texas students, are currently challenging the school funding system.

Expenditures

Expenditures funded with General Fund revenues provide for the general educational services for all students. Of these expenditures, salaries and related benefits costs comprise the largest expenditure category at approximately 86% followed by contracted services at approximately 7% (which is predominantly expenditures for utilities) leaving only 7% of the total general fund budget to provide for supplies, materials, and other operating expenditures.

In 2009-10, total General Fund expenditures increased to $253.7 million from the previous fiscal year’s amount of $227.2 million due to a $3.7 million salary increase, $1.0 million retention stipends, $3.0 million in new staff for growth, $5.0 million in TIRZ payments (including supplement payments from TEA for fiscal years 2006-07 through 2008-09 of $3.3 million), $2.7 million in high school allotment previously funded with special revenue funds, $1.7 million in operating costs for Lakeshore Elementary, $7.7 million in operating costs for Summer Creek High School (including start up costs) and $0.5 million increase associated with adding 12th grade to Kingwood Park High School, and $2.1 million in general operating costs. These increases were partially offset by a $0.9 million decrease in utility savings.

The 2010-11 General Fund expenditures totaled $245.9 million, which is a decrease of $7.8 million over the previous fiscal year. The decline in expenditures was primarily due to a reclassification of special education expenditures of approximately $18.4 million to the one-time State Fiscal Stabilization Funds (SFSF) grant and a decrease of $3.1 million in payments to the TIRZ partially offset by increases of $8.3 million in operating costs for new campuses (Atascocita Springs Elementary School and Woodcreek Middle School), $0.7 million associated with adding 11th grade to Summer Creek High School, $4.0 million for a one-time district wide stipend, and $0.7 million for student assessment and evaluation services.

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In 2011-12, in order to prepare for operating revenue reductions as a result of the 82nd Legislative Session and maintain financial stability in future years, the General Fund expenditure budget included reductions of over $24 million. This amount was necessary to avoid additional reductions in 2012-13 and continue to meet the District’s fund balance policy in future years. General Fund expenditures for 2011-12 decreased $4.4 million from the prior year to $241.5 million. As part of this variance, expenditures increased by $25.8 million, including $18.4 million for salaries previously funded in 2010-11 with one-time State Fiscal Stabilization Funds (SFSF), $1.1 million for salaries previously funded with bond funds, $2.2 million for increased costs related to support services, $3.4 million due to salary increases, and $0.7 million as a result of additional positions added due to growth. These increases were offset by decreases totaling $24.2 million, consisting of $18 million associated with a reduction of staffed positions, $2.4 million related to lower utility costs, and $3.8 million due to decreases in miscellaneous costs such as contracted services, consultant services, extra duty wages and travel expenses. In 2011-12, the General Fund also realized a savings in expenditures over the previous year as a result of one-time retention stipends in the amount of $4.0 million paid out in 2010-11 and $2.0 million from vacancies that remained unfilled during the 2011-12 fiscal year.

The final amended budget for 2011-12 resulted in a deficit of $4.8 million with revenues of $251.6 million and expenditures of $256.4 million. Estimated revenues for 2012-13 were projected to increase by approximately $10.6 million, with $0.8 million due to higher local revenues and $9.8 million as a result of increased state revenues. Estimated tax collections were based on a relatively flat property valuation projection and a 98.5% tax collection rate. Appropriated expenditures were increased by $8.3 million for the 2012-13 fiscal year, including $1.1 million for new staff due to growth, $5.5 million for salaries funded in 2011-12 by the federal Education Jobs Grant, $0.4 million for salaries previously funded through the Technology Allotment, $0.1 million for start up costs related to opening a new elementary campus in 2013-14, $0.6 million for TRS on–behalf and $2.5 million for inflationary costs related to support services (custodial, grounds, maintenance / operations and transportation services), property insurance, initiatives resulting from the curriculum audit, additional diagnosticians, and software related to the student attendance initiative. Expenditures were decreased by $1.9 million for one-time items appropriated under the 2011-12 budget related to carryover funds and appropriations of assigned fund balance. These changes resulted in the Board of Trustees adopting a deficit operating budget for 2012-13 with estimated expenditures of $264.7 million exceeding estimated revenues of $262.2 million by $2.5 million.

For the second consecutive year, the 2012-13 budget was adopted with no additional compensation for employees. During the budget planning process for 2012-13, consistent with the year before, the District decided to freeze compensation for all employees until the fall of 2012 when updated information regarding property values, student enrollment, and state aid will be available. This

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information will be used to determine if the District can award compensation increases to employees and continue to meet the District’s fund balance policy in future years

For 2012-13, the District’s budgeted revenue per student in average daily attendance equals $7,785 while in 2011-12 it was $7,767. Budgeted expenditures per student in average daily attendance equal $7,859 while in 2011-12 it was $7,261. These averages are based upon projected average daily attendance of 33,685 and 33,262 in 2012-13 and 2011-12 respectively.

Fund Balance

In fiscal year 2000-01, the District began to experience significant growth in property valuations and student enrollment. The needs of the District started changing rapidly. District administration began discussions with the Board of Trustees regarding capital needs and financial sustainability. The District held a successful bond election in September 2002 for the issuance of in excess of $229 million to accommodate growth. District administration began preparing long-term planning projections and held Budget Workshops with the Board of Trustees emphasizing balancing educational services, payroll costs, facility and capital needs, long-term obligations, with the tax burden on the community. In an effort to preserve financial stability, in January of 2004 the Board of Trustees approved a change to the local annual operating budget policy that targeted a yearly minimum unreserved, undesignated general fund balance of 10% of total operating expenditures.

In April 2005, the District held a second successful bond election for the issuance of bonds in excess of $342 million. The District began to formalize the capital improvement program with the development of a Capital Improvement Program Regulation and Capital Assets Accounting and Financial Reporting Regulation. In November 2007, with a commitment to long-term financial planning, District administration presented a Debt Management Policy for Board approval. This policy included a provision for targeting a minimum debt service fund balance of 25% of annual debt service requirements on all outstanding debt for the Debt Service Fund. The District continued in a pattern of rapid growth and in May 2008, District voters approved a third bond election just under $245 million.

As the needs of the District continued to change significantly, the state funding formulas began to change and the economic downturn created great uncertainty in the District’s revenue stream. In May of 2010, after many meetings reviewing and discussing budget planning projections with various scenarios and assumptions including the appropriate level of fund balance, the Board of Trustees approved the recommendation to target a yearly unassigned general fund balance between

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17% (60 days) and 25% (90 days) of total operating expenditures. This action was taken in order to preserve the financial stability of the District. Unassigned fund balance ranged from $64 million (28.2%) in 2008-09 to an estimated $60 million (25%) in fiscal year 2011-12. Unassigned fund balance is currently projected to be approximately $58 million at the end of fiscal year 2012-13.

Assignments of fund balance ranged from approximately $20 million in 2008-09 to $27 million in 2011-12. At the end of fiscal year 2010-11, the Board of Trustees approved a release of the assigned fund balance for the opening of new campuses in order to accommodate a $9 million reduction in state aid (due to a recalculation related to TIRZ) as well as a transfer of $8.9 million to the Internal Service Fund for stabilization of the health care program due to elimination of the District’s self-funded heath care program and the potential impact of health care reform. In addition to the standard year end assignments required for one-time uses of fund balance (such as outstanding encumbrances and insurance deductibles), the District recommended additional assignments at the end of fiscal 2011-12 related to the uncertainty in federal and state funding. Included in these are amounts related to future potential budgetary cuts at the federal and state level. Additionally, since the District currently has no capacity to issue debt without increasing the tax rate, the General Fund must provide for necessary capital outlay and technology expenditures.

Financial Projections

Tax collections and other local revenue are projected to be $127.6 million (or 47% of total revenue) in fiscal year 2015-16 while state revenue is projected at $145.7 million (or 53% of total revenue). Total General Operating revenue is projected at $273.4 million (including indirect costs from federal sources). The rate of the taxable valuation is projected to grow by approximately 1% per year in the planning projections. State revenue is projected to increase by approximately 1.1% in 2013-14 to approximately 2.8% in fiscal year 2015-16 due to projected enrollment and taxable valuation. Federal revenue is projected with no increases.

In fiscal year 2015-16, payroll expenditures are projected to be $235.4 million (or 86% of total expenditures), with contracted services (primarily utilities) projected at $18.7 million (or 7% of total expenditures). Total General Operating expenditures are projected to be $274.7 million. Expenditures are estimated to increase by approximately $4.1 in fiscal year 2013-14 (of which $1.9 million is related to the opening of elementary school #27), another $2.9 in 2014-15, and an additional $3.0 in 2015-16 as result of adding new staff for growth, increases in TRS on-Behalf expenses, and unavoidable rises operating costs. Expenditures are projected to exceed revenues in fiscal year 2015-16 by $1.3 million. Unassigned fund balance is projected to be $49.1 million or 17.9% of total operating expenditures.

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Humble Independent School DistrictGeneral Operating Fund Summary


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 122,334,914$ 47.81% 124,307,770$ 48.97% 124,083,037$ 51.61% 125,580,852$ 48.61% 123,919,652$ 47.25%

State 133,225,904 52.07% 129,050,365 50.84% 115,954,903 48.23% 132,239,241 51.19% 138,269,596 52.73%

Federal 309,689 0.12% 473,445 0.19% 384,916 0.16% 528,785 0.20% 45,000 0.02%

Total Revenues 255,870,507$ 100.00% 253,831,580$ 100.00% 240,422,856$ 100.00% 258,348,878$ 100.00% 262,234,248$ 100.00%

Expenditures

Instruction 139,913,707$ 61.59% 153,978,260$ 60.69% 147,129,221$ 59.83% 146,066,541$ 60.49% 161,466,906$ 60.99%


Curriculum / Instructional Staff Development 2,069,828 0.91% 2,532,793 1.00% 2,559,978 1.04% 2,957,484 1.22% 3,495,418 1.32%





Health Services 2,252,954 0.99% 2,463,390 0.97% 2,644,816 1.08% 2,536,172 1.05% 2,738,097 1.03%








Facilities Acquisition - 0.00% - 0.00% 1,633 0.00% - 0.00% - 0.00%



Payment to Other Governmental Charges 1,190,168 0.52% 1,298,101 0.51% 1,313,349 0.53% 1,300,625 0.54% 1,340,000 0.51%


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures 28,702,616$ 126,489$ (5,469,580)$ 16,828,686$ (2,505,199)$


Sale of Real and Personal Property 256,423$ 420,336$ 235,155$ 84,424$ -$

Transfers In - - - - -

Other Resources 363,695 319,162 - - -

Transfers Out (Use) - (80,735) (8,875,035) (20,487) -

Total Other Financing 620,118$ 658,763$ (8,639,880)$ 63,937$ -$

Net Changes in Fund Balance 29,322,734$ 785,252$ (14,109,460)$ 16,892,623$ (2,505,199)$


Unspent Funds & Adjustments - - - - -


Less Reserved/Designated Fund Balance /Non-spendable/Assignments* 19,732,380 20,088,969 3,127,713 26,970,956 26,970,956

Total Unassigned Fund Balance* 64,055,331$ 64,483,994$ 67,335,790$ 60,385,170$ 57,879,971$

Number of Days 103 93 100 91 80

Fund Balance - Percentage 28.2% 25.4% 27.4% 25.0% 21.9%

Fund Balance - 90 Days 56,014,001$ 62,557,420$ 60,631,012$ 59,552,924$ 65,278,220$

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011. In accordance with Policy CE LOCAL, amounts for assignments and commitments of fund balances will be determined subsequent to fiscal year end.

Note: The District shall target a yearly unassigned general fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures.

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Humble Independent School DistrictGeneral Operating Fund Summary by Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 122,334,914$ 47.81% 124,307,770$ 48.97% 124,083,037$ 51.61% 125,580,852$ 48.61% 123,919,652$ 47.25%

State 133,225,904 52.07% 129,050,365 50.84% 115,954,903 48.23% 132,239,241 51.19% 138,269,596 52.73%

Federal 309,689 0.12% 473,445 0.19% 384,916 0.16% 528,785 0.20% 45,000 0.02%

Total Revenues 255,870,507$ 100.00% 253,831,580$ 100.00% 240,422,856$ 100.00% 258,348,878$ 100.00% 262,234,248$ 100.00%

Expenditures

Payroll 198,013,300$ 87.17% 216,869,392$ 85.48% 210,269,707$ 85.51% 209,292,239$ 86.66% 228,186,937$ 86.19%

Professional & Contracted Services 15,971,886 7.03% 16,888,338 6.66% 17,603,142 7.16% 14,931,950 6.18% 17,291,110 6.53%

Supplies and Materials 4,965,909 2.19% 5,715,521 2.25% 6,350,111 2.58% 6,419,660 2.66% 7,543,004 2.85%

Other Operating Costs 7,968,970 3.50% 13,850,515 5.46% 10,922,728 4.45% 10,180,589 4.21% 11,511,081 4.35%

Debt Service - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Capital Outlay 247,826 0.11% 381,325 0.15% 746,748 0.30% 695,754 0.29% 207,315 0.08%


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures 28,702,616$ 126,489$ (5,469,580)$ 16,828,686$ (2,505,199)$


Sale of Real and Personal Property 256,423$ 420,336$ 235,155$ 84,424$ -$


Other Resources 363,695 319,162 - - -

Transfers Out (Use) - (80,735) (8,875,035) (20,487) -

Total Other Financing 620,118$ 658,763$ (8,639,880)$ 63,937$ -$

Net Changes in Fund Balance 29,322,734$ 785,252$ (14,109,460)$ 16,892,623$ (2,505,199)$


Unspent Funds & Adjustments - - - - -


Less Reserved/Designated Fund Balance /Non-spendable/Assignments* 19,732,380 20,088,969 3,127,713 26,970,956 26,970,956

Total Unassigned Fund Balance* 64,055,331$ 64,483,994$ 67,335,790$ 60,385,170$ 57,879,971$

Number of Days 103 93 100 91 80

Fund Balance - Percentage 28.2% 25.4% 27.4% 25.0% 21.9%

Fund Balance - 90 Days 56,014,001$ 62,557,420$ 60,631,012$ 59,552,924$ 65,278,220$

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011. In accordance with Policy CE LOCAL, amounts for assignments and commitments of fund balances will be determined subsequent to fiscal year end.


- 314 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Revenues by Object Category


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

LocalProperty Taxes - Local 119,526,626$ 46.61% 115,852,702$ 45.50% 115,804,206$ 48.10% 116,057,724$ 44.91% 115,999,159$ 44.22%Property Taxes - Tax Increment Fund - 0.00% 6,211,642 2.44% 5,844,038 2.43% 6,895,494 2.67% 6,895,493 2.63%Interest on Investments 848,685 0.33% 181,430 0.07% 158,300 0.07% 106,959 0.04% 172,300 0.07%Local - Other 1,590,782 0.62% 1,590,867 0.62% 1,651,284 0.69% 1,909,070 0.74% 411,500 0.16%Athletic Activities 368,821 0.14% 471,129 0.19% 625,209 0.26% 611,605 0.24% 441,200 0.17%

Subtotal Local 122,334,914$ 47.70% 124,307,770$ 48.82% 124,083,037$ 51.55% 125,580,852$ 48.60% 123,919,652$ 47.25%

StatePer Capita/Foundation School Program 122,137,202$ 47.62% 116,783,557$ 45.87% 103,086,980$ 42.84% 119,570,199$ 46.27% 124,974,495$ 47.66%TRS on-Behalf 11,088,702 4.32% 12,266,808 4.82% 12,824,018 5.33% 12,669,042 4.90% 13,295,101 5.07%Miscellaneous - 0.00% - 0.00% 43,905 0.02% - 0.00% - 0.00%

Subtotal State 133,225,904$ 51.94% 129,050,365$ 50.69% 115,954,903$ 48.19% 132,239,241$ 51.17% 138,269,596$ 52.73%

FederalFederal Revenues - Shars/Medicaid/Misc. 309,689 0.12% 473,445 0.19% 384,916 0.16% 528,785 0.20% 45,000 0.02%

Subtotal Federal 309,689$ 0.12% 473,445$ 0.19% 384,916$ 0.16% 528,785$ 0.20% 45,000$ 0.02%

Other Financing SourcesSale of Property 256,423$ 0.10% 420,336$ 0.17% 235,155$ 0.10% 84,424$ 0.03% -$ 0.00%Operating Transfers In - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Other Resources 363,695 0.14% 319,162 0.13% - 0.00% - 0.00% - 0.00%

Subtotal Other 620,118$ 0.24% 739,498$ 0.30% 235,155$ 0.10% 84,424$ 0.03% -$ 0.00%

Total Revenues 256,490,625$ 100.00% 254,571,078$ 100.00% 240,658,011$ 100.00% 258,433,302$ 100.00% 262,234,248$ 100.00%

$-

$50

$100

$150

$200

$250

$300

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

General Operating Fund Revenues

Other

Federal

State

Local

- 315 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Expenditures by Program Intent


Program Intent Code2008-09

(Audited) 2009-10

(Audited) 2010-11

(Audited) 2011-12

(Unaudited) 2012-13

(Budgeted)

11-Basic Educational Services 98,119,939$ 103,550,492$ 111,890,734$ 99,011,952$ 112,577,793$

21-Gifted and Talented 4,895,082 5,779,352 8,051,219 7,326,475 7,702,976

22-Career and Technology 4,190,869 4,675,176 5,379,458 5,084,996 5,048,027

23-Special Education 29,398,222 33,995,794 18,217,217 32,172,539 33,287,373

24/26/27/28/29/30-Accelerated Education 6,374,531 6,758,985 7,136,431 7,393,589 8,741,614

25-Bilingual Education 5,923,005 6,568,012 1,456,069 761,684 803,273

31-High School Allotment - 2,591,100 2,799,874 2,614,561 2,655,461

32-Prekindergarten - - - 1,154,568 1,274,266

91-Athletics and Related 4,181,040 4,851,265 5,185,307 5,160,541 5,144,537

99-Undistributed 74,085,203 84,934,915 85,776,127 80,839,287 87,504,127


Program Intent % of Total

11-Basic Educational Services 43.20% 40.82% 45.51% 40.99% 42.54%

21-Gifted and Talented 2.15% 2.28% 3.27% 3.03% 2.91%

22-Career and Technology 1.84% 1.84% 2.19% 2.11% 1.91%

23-Special Education 12.94% 13.40% 7.41% 13.32% 12.57%

24/26/27/28/29/30-Accelerated Education 2.81% 2.66% 2.90% 3.06% 3.30%

25-Bilingual Education 2.61% 2.59% 0.59% 0.32% 0.30%

31-High School Allotment 0.00% 1.02% 1.14% 1.08% 1.00%

32-Prekindergarten 0.00% 0.00% 0.00% 0.48% 0.48%

91-Athletics and Related 1.84% 1.91% 2.11% 2.14% 1.94%

99-Undistributed 32.61% 33.48% 34.88% 33.47% 33.05%

Total % 100.00% 100.00% 100.00% 100.00% 100.00%

General Operating Fund Expenditures by Program Intent

$-

$20

$40

$60

$80

$100

$120


2012-13(Budgeted)

Millions

11-Basic Educational Services

21-Gifted and Talented

22-Career and Technology

23-Special Education

24/26/27/28/29/30-Accelerated Education

25-Bilingual Education

31-High School Allotment

32-Prekindergarten

91-Athletics and Related

99-Undistributed

- 316 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Expenditures by Function/Object


Function/Object Payroll

Professional and Contracted

ServicesSupplies and

Materials

Other Operating

Costs Capital Outlay Total

Expenditures

% of Total

Budget

Instruction 157,882,476$ 1,010,526$ 2,057,803$ 415,624$ 100,477$ 161,466,906$ 60.99%

Instructional Resources and Media Services 2,567,852 99,231 90,113 1,300 43,145 2,801,641 1.06%

Curriculum / Instructional Staff Development 2,405,115 370,674 345,948 372,181 1,500 3,495,418 1.32%

Instructional Leadership 2,169,612 24,250 57,553 78,310 36,973 2,366,698 0.89%

School Leadership 16,886,038 36,641 107,030 50,413 - 17,080,122 6.45%

Guidance, Counseling and Evaluation Services 11,671,413 165,135 99,379 39,379 - 11,975,306 4.52%

Social Work Services 131,110 - 1,984 - - 133,094 0.05%

Health Services 2,701,499 3,000 27,916 3,400 2,282 2,738,097 1.03%

Student Transportation 6,535,900 250,510 1,853,045 136,471 5,000 8,780,926 3.32%

Co-curricular/Extracurricular Activities 4,796,563 345,331 562,388 1,059,335 - 6,763,617 2.55%

General Administration 5,210,565 828,197 168,102 471,206 9,910 6,687,980 2.53%

Plant Maintenance and Operations 10,732,467 11,668,899 1,959,460 2,781,226 2,778 27,144,830 10.25%

Security and Monitoring Services 2,104,990 157,244 168,903 75,247 2,250 2,508,634 0.95%

Data Processing Services 1,839,631 894,285 29,027 14,499 - 2,777,442 1.05%

Community Services 551,706 2,187 14,353 7,551 3,000 578,797 0.22%

Facilities Acquisition - - - - - - 0.00%

Juvenile Justice Alternative Education - 95,000 - - - 95,000 0.04%

Tax Increment Fund - - - 6,004,939 - 6,004,939 2.27%

Other Governmental Charges - 1,340,000 - - - 1,340,000 0.51%

Total Expenditures 228,186,937$ 17,291,110$ 7,543,004$ 11,511,081$ 207,315$ 264,739,447$

% of Budget 86.20% 6.53% 2.84% 4.35% 0.08%

General Operating Fund 2012-13 Budgeted Expenditures by Object

0.08%

4.35%

86.19%

6.53%2.85%

Salaries/Benefits

Contracted Services

Supplies/Materials

Other Operating

Capital Outlay

- 317 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Expenditures by Function/Object


2007-08 (Audited)

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

InstructionPayroll 134,087,517$ 137,095,394$ 150,748,997$ 143,736,882$ 142,834,207$ 157,882,476$ Professional and Contracted Services 834,937 1,015,967 1,036,091 1,055,166 921,726 1,010,526 Supplies and Materials 1,645,107 1,650,184 1,879,378 1,893,710 1,770,186 2,057,803 Other Operating Costs 127,936 132,872 288,379 322,874 342,688 415,624 Capital Outlay 23,937 19,290 25,415 120,589 197,734 100,477

Total Instruction 136,719,434$ 139,913,707$ 153,978,260$ 147,129,221$ 146,066,541$ 161,466,906$

Instructional Resources and Media ServicesPayroll 2,649,808$ 2,340,241$ 2,556,006$ 2,572,174$ 2,403,934$ 2,567,852$ Professional and Contracted Services 79,636 86,693 88,564 93,140 70,463 99,231 Supplies and Materials 73,376 58,620 53,181 57,305 82,113 90,113 Other Operating Costs 985 - - 175 - 1,300 Capital Outlay - 21,102 61,129 50,798 53,247 43,145

Total Instructional Resources and Media Services 2,803,805$ 2,506,656$ 2,758,880$ 2,773,592$ 2,609,757$ 2,801,641$

Curriculum / Instructional Staff DevelopmentPayroll 2,018,099$ 1,609,748$ 1,909,783$ 1,979,255$ 2,310,449$ 2,405,115$ Professional and Contracted Services 182,447 134,302 120,087 119,924 174,315 370,674 Supplies and Materials 166,274 143,142 161,344 150,249 126,289 345,948 Other Operating Costs 166,666 164,366 330,776 291,568 329,481 372,181 Capital Outlay 28,832 18,270 10,803 18,982 16,950 1,500

Total Curriculum / Instructional Staff Development 2,562,318$ 2,069,828$ 2,532,793$ 2,559,978$ 2,957,484$ 3,495,418$

Instructional LeadershipPayroll 1,767,887$ 1,862,340$ 2,147,058$ 1,570,707$ 1,890,390$ 2,169,612$ Professional and Contracted Services 1,712 34,877 55,424 50,270 28,908 24,250 Supplies and Materials 48,098 63,633 85,531 66,388 41,450 57,553 Other Operating Costs 21,822 12,134 83,113 55,595 39,191 78,310 Capital Outlay 6,083 8,985 7,558 9,691 13,196 36,973

Total Instructional Leadership 1,845,602$ 1,981,969$ 2,378,684$ 1,752,651$ 2,013,135$ 2,366,698$

School LeadershipPayroll 14,566,717$ 15,458,629$ 17,011,608$ 17,822,302$ 16,727,926$ 16,886,038$ Professional and Contracted Services 43,434 37,124 27,993 60,307 73,798 36,641 Supplies and Materials 67,177 72,107 85,247 82,998 72,642 107,030 Other Operating Costs 40,261 43,820 70,117 52,362 40,723 50,413 Capital Outlay - 159 8,055 5,463 1,032 -

Total School Leadership 14,717,589$ 15,611,839$ 17,203,020$ 18,023,432$ 16,916,121$ 17,080,122$

Guidance, Counseling and Evaluation ServicesPayroll 9,467,255$ 9,755,225$ 10,784,272$ 10,136,147$ 11,175,345$ 11,671,413$ Professional and Contracted Services 91,125 59,548 41,830 119,443 124,345 165,135 Supplies and Materials 106,962 104,698 114,229 164,929 54,475 99,379 Other Operating Costs 25,637 15,250 37,480 47,009 48,944 39,379 Capital Outlay - 8,892 5,689 4,434 4,059 -

Total Guidance, Counseling and Evaluation Services 9,690,979$ 9,943,613$ 10,983,500$ 10,471,962$ 11,407,168$ 11,975,306$

Social Work ServicesPayroll 244,759$ 241,373$ 265,058$ 188,230$ 71,098$ 131,110$ Professional and Contracted Services 9,114 64,785 60,904 71,754 5,368 - Supplies and Materials 1,984 1,977 1,996 1,984 1,984 1,984 Other Operating Costs - - - - - - Capital Outlay - - - - - -

Total Social Work Services 255,857$ 308,135$ 327,958$ 261,968$ 78,450$ 133,094$

- 318 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Expenditures by Function/Object (continued)


2007-08 (Audited)

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Health ServicesPayroll 2,182,023$ 2,216,765$ 2,439,132$ 2,609,902$ 2,511,561$ 2,701,499$ Professional and Contracted Services 686 (483) 4,507 8,285 2,703 3,000 Supplies and Materials 8,357 24,460 16,152 24,704 16,868 27,916 Other Operating Costs 1,207 2,158 3,599 1,925 5,040 3,400 Capital Outlay 9,320 10,054 - - - 2,282

Total Health Services 2,201,593$ 2,252,954$ 2,463,390$ 2,644,816$ 2,536,172$ 2,738,097$

Student TransportationPayroll 6,392,038$ 6,140,083$ 6,227,435$ 6,281,790$ 5,949,916$ 6,535,900$ Professional and Contracted Services 129,737 198,179 167,160 224,934 60,795 250,510 Supplies and Materials 1,205,415 722,435 975,519 1,435,689 1,489,899 1,853,045 Other Operating Costs 127,991 144,985 132,851 117,108 133,415 136,471 Capital Outlay 22,847 11,081 126,542 173,549 188,845 5,000

Total Student Transportation 7,878,028$ 7,216,763$ 7,629,507$ 8,233,070$ 7,822,870$ 8,780,926$

Cocurricular and Extracurricular ActivitiesPayroll 3,772,598$ 4,136,021$ 4,775,521$ 4,761,214$ 4,830,559$ 4,796,563$ Professional and Contracted Services 372,776 376,710 332,020 296,835 337,388 345,331 Supplies and Materials 375,496 440,771 403,979 552,673 581,563 562,388 Other Operating Costs 658,581 694,209 808,171 975,235 911,554 1,059,335 Capital Outlay 584,356 56,714 39,340 91,535 72,444 -

Total Cocurricular and Extracurricular Activities 5,763,807$ 5,704,425$ 6,359,031$ 6,677,492$ 6,733,508$ 6,763,617$

General AdministrationPayroll 3,938,854$ 4,241,675$ 4,435,495$ 4,605,686$ 4,912,604$ 5,210,565$ Professional and Contracted Services 1,249,219 879,853 1,070,776 1,052,505 790,434 828,197 Supplies and Materials 245,320 238,594 149,978 121,732 114,502 168,102 Other Operating Costs 392,408 469,443 447,529 412,798 424,818 471,206 Capital Outlay 11,741 6,313 22,744 28,830 24,844 9,910

Total General Administration 5,837,542$ 5,835,878$ 6,126,522$ 6,221,551$ 6,267,202$ 6,687,980$

Plant Maintenance and OperationsPayroll 9,282,138$ 9,616,165$ 9,897,920$ 9,896,438$ 9,774,744$ 10,732,467$ Professional and Contracted Services 11,391,980 11,101,768 11,934,879 12,168,942 10,013,774 11,668,899 Supplies and Materials 1,156,727 1,221,116 1,575,347 1,554,438 1,846,630 1,959,460 Other Operating Costs 2,105,838 1,210,544 1,582,183 1,755,354 1,816,644 2,781,226 Capital Outlay 21,385 47,092 24,644 131,640 30,961 2,778

Total Plant Maintenance and Operations 23,958,068$ 23,196,685$ 25,014,973$ 25,506,812$ 23,482,753$ 27,144,830$

Security and Monitoring ServicesPayroll 1,410,330$ 1,525,091$ 1,794,206$ 2,027,646$ 1,991,131$ 2,104,990$ Professional and Contracted Services 130,349 103,598 133,701 178,927 90,126 157,244 Supplies and Materials 125,295 130,454 136,635 161,854 141,216 168,903 Other Operating Costs 14,134 40,380 56,391 59,059 67,790 75,247 Capital Outlay 4,685 8,119 32,832 24,555 73,791 2,250

Total Security and Monitoring Services 1,684,793$ 1,807,642$ 2,153,765$ 2,452,041$ 2,364,054$ 2,508,634$

Data Processing ServicesPayroll 1,158,655$ 1,167,467$ 1,249,602$ 1,418,497$ 1,431,461$ 1,839,631$ Professional and Contracted Services 450,225 419,020 422,571 700,722 839,545 894,285 Supplies and Materials 147,657 67,196 50,032 63,390 72,436 29,027 Other Operating Costs 13,206 40,132 15,217 13,585 7,654 14,499 Capital Outlay 10,496 20,605 14,125 83,151 16,660 -

Total Data Processing Services 1,780,239$ 1,714,420$ 1,751,547$ 2,279,345$ 2,367,756$ 2,777,442$

- 319 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Expenditures by Function/Object (continued)


2007-08 (Audited)

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Community ServicesPayroll 674,867$ 607,083$ 627,299$ 662,837$ 476,914$ 551,706$ Professional and Contracted Services 1,778 697 1,430 1,689 1,627 2,187 Supplies and Materials 21,441 26,522 26,973 18,068 7,407 14,353 Other Operating Costs 7,969 8,668 11,743 6,681 7,709 7,551 Capital Outlay 2,106 11,150 2,449 1,898 1,991 3,000

Total Community Services 708,161$ 654,120$ 669,894$ 691,173$ 495,648$ 578,797$

Facilities AcquisitionPayroll -$ -$ -$ -$ -$ -$ Professional and Contracted Services - - - - - - Supplies and Materials - - - - - - Other Operating Costs - - - - - - Capital Outlay - - - 1,633 - -

Total Facilities Acquisition -$ -$ -$ 1,633$ -$ -$

Juvenile Justice Alternative EducationPayroll -$ -$ -$ -$ -$ -$ Professional and Contracted Services 208,270 269,080 92,300 86,950 96,010 95,000 Supplies and Materials - - - - - - Other Operating Costs - - - - - - Capital Outlay - - - - - -

Total Juvenile Justice Alternative Education 208,270$ 269,080$ 92,300$ 86,950$ 96,010$ 95,000$

Tax Increment FundPayroll -$ -$ -$ -$ -$ -$ Professional and Contracted Services 4,139,880 - - - - - Supplies and Materials - - - - - - Other Operating Costs - 4,990,009 9,982,966 6,811,400 6,004,938 6,004,939 Capital Outlay - - - - - -

Total Tax Increment Fund 4,139,880$ 4,990,009$ 9,982,966$ 6,811,400$ 6,004,938$ 6,004,939$

Other Governmental ServicesPayroll -$ -$ -$ -$ -$ -$ Professional and Contracted Services 1,009,607 1,190,168 1,298,101 1,313,349 1,300,625 1,340,000 Supplies and Materials - - - - - - Other Operating Costs - - - - - - Capital Outlay - - - - - -

Total Other Governmental Services 1,009,607$ 1,190,168$ 1,298,101$ 1,313,349$ 1,300,625$ 1,340,000$

Total Expenditures 223,765,572$ 227,167,891$ 253,705,091$ 245,892,436$ 241,520,192$ 264,739,447$

- 320 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Balance Analysis


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Reserved / Non SpendableInvestments in Inventory 459,721$ -$ -$ -$ -$ Outstanding Encumbrances 342,610 802,970 - - -

Total 802,331$ 802,970$ -$ -$ -$

Designated / AssignmentsOutstanding Encumbrances -$ -$ 634,455$ 1,056,057$ 1,056,057$ E-Rate 164,000 209,149 147,397 91,337 91,337 Special Education 996,911 996,911 1,162,500 5,262,500 5,262,500 Capital Expenditures-Campus Carryfwds 289,899 262,549 221,676 133,466 133,466 Insurance Deductibles - - 200,000 500,000 500,000 Legal Services - - 200,000 500,000 500,000 Facility Rentals - - 36,685 163,002 163,002 Contingency - - 100,000 500,000 500,000 Opening of New Campuses 17,479,239 17,817,390 - - - Curriculum Audit - - 300,000 - - Contracted Services-Campus Safety - - 125,000 - - Summer School - - - 250,000 250,000 AYP-Average Yearly Progress - - - 250,000 250,000 Capital Expenditures - - - 5,106,312 5,106,312 Technology Initiatives - - - 6,085,010 6,085,010 Campus/Department 15% Carryfwds - - - 823,272 823,272 Sequestration - - - 2,250,000 2,250,000 Emergency Preparedness - - - 4,000,000 4,000,000

Total 18,930,049$ 19,285,999$ 3,127,713$ 26,970,956$ 26,970,956$

Unreserved and Undesignated /Unassigned 64,055,331$ 64,483,994$ 67,335,790$ 60,385,170$ 57,879,971$

Total Fund Balance 83,787,711$ 84,572,963$ 70,463,503$ 87,356,126$ 84,850,927$

Total Operating Expenditures 227,167,891$ 253,705,091$ 245,892,436$ 241,520,192$ 264,739,447$ Unassigned Fund Balance % 28.20% 25.42% 27.38% 25.00% 21.86%

Note: In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting andGovernmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe thecomponents of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.


- 321 -

FINANCIAL SECTION

$-

$10

$20

$30

$40

$50

$60

$70

$80

$90

Millions

2008-09(Audited)

2009-10(Audited)

2010-11(Audited)

2011-12(Unaudited)

2012-13(Budgeted)

General Operating FundFund Balance Analysis

Reserved / NonSpendable

Designated /Assignments

Unassigned

Unassigned Fund Balance Target

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%


2012-13(Budgeted)

Unassigned Fund Balance Target 17% (60 days) - 25% (90 days) of Operating

Expenditures

- 322 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Long Range Planning


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)


Total Revenues 262,234,248$ 264,991,600$ 268,153,396$ 273,402,786$










- 323 -

FINANCIAL SECTION

Debt Service Fund

Introduction

The District issues long-term debt to finance its capital projects and to refund previous debt issues with less favorable interest rates. The Debt Service Fund accounts for the accumulation of resources for and the payment of long term debt principal and interest payments for these debt issuances.

A portion of the District’s property tax rate, $0.35 per $100 of assessed value, is the principal source of revenue dedicated to the accumulation of resources for the repayment of the debt principal and applicable interest based upon the scheduled maturities of the debt. Debt Service expenditures per student in average daily attendance budgeted for 2012-13 total $1,547.

Bond Ratings

Upon issuance, the District’s bonds are rated for credit worthiness by Moody’s Investor Services and Standard & Poors Rating Services. The following schedule presents a history of District bond ratings:

Humble Independent School DistrictBond Ratings


Moody's Standard & PoorsRating Date of Rating Rating Date of Rating

Aaa (1) April, 2011 AAA (1) April, 2011Aa3 September, 2009 AA- September, 2009Aaa (1) March, 2008 AAA (1) March, 2008Aaa (1) April, 2007 AAA (1) April, 2007Aaa (1) December, 2006 AAA (1) December, 2006Aaa (1) April, 2005 AAA (1) April, 2005Aaa (1) December, 2004 AAA (1) December, 2004Aaa (1) March, 2003 AAA (1) March, 2003Aaa (1) November, 2002 AAA (1) November, 2002Aaa (1) January, 2000 AAA (1) January, 2000Aaa (1) January, 1999 AAA (1) January, 1999

(1) Ratings based on municipal bond insurance or PSF guarantee

- 324 -

FINANCIAL SECTION

Revenues

Local revenue includes local tax collections, interest, and receipts from the Tax Increment Reinvestments Zone (TIRZ). The revenues increased from $41.5 million in 2008-09 to $48.2 million in 2009-10, an increase of $6.7 million (16%). This increase was due to a TEA supplemental payment related to the TIRZ of approximately $4.4 million (out of an increase in TIRZ revenue of $6.1 million), an increase in tax collections of $1.0 million and a decrease in interest income of $0.4 million. In fiscal year 2010-11, local revenues decreased by approximately $3.4 million related to a decrease in the TIRZ supplemental receipt. In 2011-12 local revenue began to increase slightly by $1.3 million due to increase in tax revenue of $0.4 million and another TEA supplemental TIRZ payment of approximately $1.4 million offset by a decrease of $0.5 million in TIRZ revenue. The tax base and related tax collections are projected to remain relatively flat for 2012-13 fiscal year. The local revenue budgeted in 2012-13 is expected to remain flat overall. However, a decrease of $1.4 million is budgeted due to the TEA supplemental TIRZ payment.

The state finance system includes allotments to subsidize the existing debt of school districts. State funding allotments may be altered and adjusted to penalize school districts with high administrative costs and for shortages in state appropriations or to allocate available funds in accordance with wealth equalization goals.

The Instructional Facilities Allotment (IFA) guarantees each school district a yield of $35 per penny of tax effort per unweighted ADA to pay principal and interest on eligible bonds used to construct, acquire, renovate, or improve instructional facilities. To receive an IFA, a school district must apply to the Commissioner of Education before issuing the bonds to be paid with State assistance. These funds are allocated to school districts based upon property wealth per student. Districts with the lowest amounts will receive funding first. Humble received IFA funding equal to $619,128 for 2008-09, $461,212 for 2009-10, $382,417 for 2010-11, $392,973 for 2011-12 and is budgeted to receive approximately $425,825 for the 2012-13 fiscal year.

The Existing Debt Allotment (EDA) is provided for existing debt issued by school districts to produce a guaranteed yield in State and local revenue per student for each cent of debt service tax levy. Currently, the guaranteed yield is $35 per student in average daily attendance per penny of tax effort. In general, a district’s bonds are eligible for the allotment if, during the previous State biennium, the district (1) made payments on such bonds or (2) levied and collected taxes for the payment of principal and interest on such bonds. Humble received EDA funding equal to $7,196,641 in 2008-09, decreasing to $4,755,738 in 2009-10, and continuing to decrease in 2010-11 to $4,701,030. In the 2011-12, there was a 2.4% increase to $5,823,871 and the District is budgeted to receive approximately $5,314,935 for the 2012-13 fiscal year, a decrease of 8.7% from the previous year.

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Humble also qualifies for the New Instructional Facilities Allotment (NIFA) for operational expenditures associated with opening new instructional facilities. For the first school year in which students attend a new instructional facility, a district is entitled to an allotment of $250 for each student in average daily attendance at the facility. For the second school year in which students attend that facility, a district is entitled to an allotment of $250 for each additional student in average daily attendance at the facility. However, the State did not appropriate funding for NIFA for the 2011-12 or 2012-13 fiscal years.

Expenditures

The Debt Service expenditures include principal and interest payments on bonded debt, associated fees for debt management, and payments to a TIRZ. Over the last four years, these total expenditures have stayed relatively flat. On an average, the total principal and interest payments to total expenditures have been 96% whereas payments to the TIRZ have remained at 3%. The significant percentage increase in 2010-11 occurred with an increase in debt fees. This was due to the issuance of unlimited tax refunding bonds totaling $33,365,000. This refunding resulted in an increase in debt fees in the administration of this refunding.

Tax Rate Limitation

The Texas Education Code 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 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. Taxes levied to pay debt service on bonds approved by district voters at an election held on or before April 1, 1991 and issued before September 1, 1992 (or debt issued to refund such bonds) are not subject to the foregoing threshold tax rate test. In addition, taxes levied to pay refunding bonds are not subject to the $0.50

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tax rate test; however, taxes levied to pay debt service on such bonds are included in the calculation of the $0.50 tax rate test as applied to subsequent issues of new debt.

State statutes limit the amount of general obligation debt a governmental entity may issue to 10 percent of its total assessed valuation. However, the District voted its maintenance tax under former Article 2784e-1, Texas Civil Statutes, which provided for a maximum maintenance tax rate of $1.50 per $100 assessed valuation. Article 2784e-1 limits the District’s annual local maintenance and operations tax levy based upon a comparison between the District’s outstanding bonded indebtedness and the District’s taxable assessed value per $100 of assessed valuation. Article 2784e-1 provides for a reduction of $0.10 for each one percent (1%) or major fraction thereof increase in bonded indebtedness beyond seven percent (7%) of assessed valuation of property in the District. Per the state statutes, the current debt limitation for the District is $1,066,690,526. The District’s outstanding debt of $611,985,000 less the restriction for the retirement of the debt of $37,613,814 totals $574,371,186 leaving a legal debt margin of $492,319,340. Under Article 2784e-1, the current debt limitation for the District is $746,683,368 with a legal debt margin of $172,312,182.

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Aggregate Debt

Annual debt service requirements to maturity for the District’s general obligation bonds are as follows:

Humble Independent School DistrictAggregate Debt Schedule


Fiscal TotalYear Principal Interest Debt

2013 17,605,000 32,664,390 50,269,390

2014 16,865,000 33,248,965 50,113,965

2015 19,180,000 34,686,603 53,866,603

2016 21,205,000 34,606,914 55,811,914

2017 24,590,000 30,055,856 54,645,856

2018 32,260,000 24,892,250 57,152,250

2019 31,985,000 23,471,704 55,456,704

2020 29,840,000 22,026,570 51,866,570

2021 31,345,000 20,638,732 51,983,732

2022 32,690,000 19,140,329 51,830,329

2023 31,940,000 17,569,525 49,509,525

2024 32,905,000 15,988,445 48,893,445

2025 33,800,000 14,411,450 48,211,450

2026 35,520,000 12,725,200 48,245,200

2027 37,180,000 10,953,200 48,133,200

2028 39,120,000 9,098,200 48,218,200

2029 36,530,000 7,146,450 43,676,450

2030 38,435,000 5,324,450 43,759,450

2031 22,265,000 3,407,450 25,672,450

2032 23,285,000 2,298,950 25,583,950

2033 15,730,000 1,147,575 16,877,575

2034 5,910,000 374,550 6,284,550

2035 1,800,000 85,500 1,885,500

Total 611,985,000$ 375,963,258$ 987,948,258$

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FINANCIAL SECTION

Fund Balance

In November 2007, with a commitment to long-term financial planning, District administration presented a Debt Management Policy for Board approval. A formal debt management policy has been recommended by the Government Finance Officers Association (GFOA) and requested by rating agencies in reviewing District information prior to assigning bond ratings. A debt policy provides guidelines and rationalization for structuring debt and demonstrates commitment to long-term financial planning. This policy includes a provision for targeting a minimum debt service fund balance of 25% of annual debt service requirements on all outstanding debt for the Debt Service Fund.

The Debt Service Fund ended the fiscal year with a fund balance of $37,613,814 all of which is restricted for the payment of debt service and is 75.5% of fund balance. In keeping with the District’s Debt Management Policy, this percentage exceeds the minimum target for restricted debt service fund balance of 25% of the annual debt service requirements on all outstanding debt issuance. A fund balance of $35,871,728 is estimated for the fiscal year 2013, which is a decrease of $1,742,086 (68.8%) Over the previous four years, fund balance percentages have increased from 66% in 2008-09 to 75.45% in 2011-12. However, there is 6.63% estimated decrease in fund balance budgeted for the 2012-13 fiscal year due to slow growth in enrollment, tax base and property values coupled with increased debt obligations in the future years which is expected to continue through fiscal year 2015-16.


The Financial Projections for the Debt Service Fund use the same estimated property tax certified value and collection assumptions that were assumed when developing the estimates for General Fund. Tax collections and other local revenue are projected to be $45.7 million (or 87% of total revenue) in fiscal year 2015-16 while state revenue is projected at $6.7 million (or 13% of total revenue). The rate of the taxable valuation is projected to grow by approximately 1% per year in the planning projections. State revenue is projected to increase by approximately 2.8% in 2013-14 to approximately 8.7% in fiscal year 2015-16 due to changes in projected enrollment, taxable valuation, and allotments to subsidize the existing debt of school districts which may be altered and adjusted for shortages in state appropriations or to allocate available funds in accordance with wealth equalization goals.

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In fiscal year 2012-13, interest and principal expenditures are budgeted to be $50.3 million (or 96% of total expenditures) with debt fees and TIRZ payments being $1.9 million (4%) of total expenditures of $52.1 million. The principal and interest expenditures are projected to increase by approximately 11% to $55.8 million (97% of total expenditures) in fiscal year 2015-16.

Humble Independent School DistrictDebt Service Fund SummaryFor the Budget Year 2012-13

2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues .

Local 41,571,936$ 84.17% 48,232,795$ 90.24% 44,756,424$ 89.80% 46,029,494$ 88.10% 44,593,644$ 88.59%

State 7,815,769 15.83% 5,216,950 9.76% 5,083,447 10.20% 6,216,844 11.90% 5,740,760 11.41%

Total Revenues 49,387,705$ 100.00% 53,449,745$ 100.00% 49,839,871$ 100.00% 52,246,338$ 100.00% 50,334,404$ 100.00%

Expenditures

Principal on Long Term Debt (1) 21,055,000$ 42.70% 20,575,000$ 40.40% 16,680,000$ 33.16% 16,850,000$ 33.80% 17,605,000$ 33.77%

Interest on Long Term Debt 26,167,576 53.07% 28,645,244 56.25% 30,780,603 61.20% 31,185,628 62.56% 32,664,390 62.66%

Debt Fees 590,621 1.20% 47,740 0.09% 1,269,970 2.53% 19,537 0.04% 60,750 0.12%Payments to Tax Increment Fund (2) 1,492,738 3.03% 1,659,764 3.26% 1,564,796 3.11% 1,796,349 3.60% 1,796,350 3.45%


Excess / (Deficiency) of Revenues

Over / (Under) Expenditures 81,770$ 2,521,997$ (455,498)$ 2,394,824$ (1,792,086)$


Issuance of Bonds -$ -$ 33,365,000$ -$ -$

Transfers In (Interest Income) 1,521,044 124,801 100,408 77,758 50,000

Premium/Discount on Issuance of Bonds - - 4,387,616 - -

Prepaid Interest - - - - - Other - Pmt to Refund Bonds Escrow Agent - - (37,465,263) - -

Total Other Financing 1,521,044$ 124,801$ 387,761$ 77,758$ 50,000$

Net Changes in Fund Balance 1,602,814$ 2,646,798$ (67,737)$ 2,472,582$ (1,742,086)$


Total Restricted Fund Balance - June 30* 32,562,171$ 35,208,969$ 35,141,232$ 37,613,814$ 35,871,728$

Fund Balance Percentage 66.04% 69.14% 69.87% 75.45% 68.82%

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011.

Note: The District shall target a yearly minimum restricted debt service fund balance of 25% of annual debt service requirements on all outstanding debt issuance.

1. Total general obligation bonds payable at June 30, 2012 is $611,985,000.

2. The District has an interlocal agreement with the City of Houston pursuant to Section 311.013 of the Texas Tax Code and Chapter 791 of the Texas Government Codecreating Reinvestment Zone No. 10 (Lake Houston Zone). The Lake Houston Zone was created on Dec. 17, 1997 and enlarged on Aug. 11, 1999 for the purposes ofdevelopment and redevelopment in the Lake Houston Area. The District contributes the tax increment collected in the Lake Houston Zone attributable to the District tothe Tax Increment Fund. The Tax Increment Fund retained $.2083 of the tax rate for Non-Educational Project Costs through 2008-09 and returned the balance to theDistrict for educational facilities project costs. Beginning with the 2009-10 fiscal year, the total amount paid into the Tax Increment Fund is returned to the District.The amount is deposited into the District's Debt Service Fund to pay principal and interest on bonds related to projects within the Zone. The revenue from theTIRZ into the Debt Service Fund represents approximately 6.4 cents of the total 35 cent tax rate.

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FINANCIAL SECTION

Humble Independent School DistrictDebt Service Fund Long Range Planning


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

Revenues

LocalProperty Taxes 36,763,357$ 37,130,991$ 37,502,301$ 37,877,324$ Interest on Investments 29,000 29,000 29,000 29,000 Tax Increment Fund 7,801,287 7,801,287 7,801,287 7,801,287

Subtotal Local 44,593,644$ 44,961,278$ 45,332,588$ 45,707,611$

StateExisting Debt Allotment 5,314,935$ 5,498,156$ 5,729,240$ 6,287,490$ Instructional Facility Allotment 425,825 403,111 401,460 381,889

Subtotal State 5,740,760$ 5,901,267$ 6,130,700$ 6,669,379$

Total Revenues 50,334,404$ 50,862,545$ 51,463,288$ 52,376,990$










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FINANCIAL SECTION

National School Breakfast and Lunch Program Fund

Introduction

The National School Breakfast and Lunch Program Fund, the only officially budgeted special revenue fund, is administered by the Child Nutrition Services Department which operates under the National School Lunch and Breakfast program requirements, state regulations, and District Board policy. The National School Lunch and Breakfast programs are administered on a federal level by the United States Department of Agriculture (USDA) and on the state level by the Texas Department of Agriculture (TDA).

The Child Nutrition Services Department mission is to “support learning through nutrition. They are dedicated to providing nutritious meals to all customers in a safe, friendly environment that promotes education and healthy lifestyles.”

The Child Nutrition Services Department is a self-sustaining fund receiving revenue from local, state and federal sources and paying its expenditures, except those capital expenditures related to improvement of the building areas housing cafeterias.

Revenue

Approximately 56% of the total revenue in this fund is budgeted to be generated from user fees – student meal payments. The local revenue generated in meal charges has actually declined on a percentage basis from 58% of total revenue ($6.7 million) in 2008-09 to 53.3% ($8.2 million) in 2011-12. There was an increase in meal prices for the first time in twelve years effective 2011-12 due to the Healthy Hungry Kids Acts of 2010. A decrease in the number of meals served is usually anticipated when meal prices increase coupled with an increase in the participation in the free and reduced meal program.

Approximately 44% of the revenue in this fund is budgeted to be received from the USDA under the National School Breakfast and Lunch Program and the Food Distribution Program which has actually increased since 2008-09 from 41%. With our ever changing ethnicity, economically disadvantaged, and limited English proficiency populations, the District’s revenue will continue to increase with increased enrollment in the free and reduced price school meals. Eligibility in the National School Breakfast and Lunch Program is based on total income and size of a participant’s

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household. Students from households whose incomes are at or below established levels are eligible for free or reduced-price meals. Children in households receiving assistance from the Supplemental Nutrition Assistance Program (SNAP) or Temporary Assistance for Needy Families (TANF) Program may get free meals regardless of income.

Expenditures

The expenditures in this fund consist primarily of food and labor with food being the largest expenditure. The 2012-13 salaries and benefits are budgeted to be approximately 40% of the total expenditures with no salary increases for the employees. In the fiscal year 2008-09, salaries and benefits were $5.2 million or 45% of total expenditures. Salaries and benefits increased over the next four years to the present budget of $5.8 million or 39% of total expenditures. Food costs and other supplies and materials account for $5.4 million or 47% of the budget with the remaining $0.9 million or 8% being allocated to contracted services, other operating costs and capital outlay. Food costs and other supplies and materials have increased 45% over the past five years from $5.4 million in 2008-09 to a projected $7.9 million for 2012-13. The increased costs to salaries and benefits, and food costs are a direct result of the opening of new campuses. Lakeshore Elementary was opened in August 2009, Atascocita Springs Elementary was opened in August 2010 and Woodcreek Middle School was opened in August 2011.

Fund Balance

Federal guidelines restrict fund balance to no greater than the total of three months’ expenditures (or approximately 25%). Should an excess balance occur, the District must take steps to reduce the balance or have an acceptable plan for using any balance exceeding the total of three months of expenditures. The plan must be submitted to the Texas Department of Agriculture for approval. Any excess balance resulting from the program shall be used to reduce the price of meals to children, to improve the quality of the meals, to provide basic supplies, to replace equipment, and to make repairs to equipment. All other expenses are the responsibility of the District.

In the past four years, fund balance has gone from 25.0% in 2008-09 to 31.8% in 2011-12. In every year, there has been an approved plan with which to spend the excess fund balance. However, in every plan, construction was planned and completed during the summer months which cross fiscal years. Therefore, encumbrances that are carried over from year to year due to construction projects not being completed before June must be considered as part of the excess fund balance.

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FINANCIAL SECTION

The fund balance for the budgeted year is estimated to be 34.4%. However, when the carryover encumbrance of $1,085,394 is applied to the 2012-13 budget, the restricted fund balance is reduced to $3,946,986 or 25%.


The financial plan for the National School Breakfast and Lunch Program Fund assumes that meal revenues and the Federal School Breakfast and Lunch Program will increase at the same rate as the estimated student enrollment for the same years. This assumes that participation in the program increases at the same growth rate as student enrollment which is 1% in 2012-13 and 2013-14 and a 2% growth rate through 2015-16. Meal prices were increased by $.10 in the 2011-12 school year in order to be in compliance with the Healthy, Hunger Free Kids Act 2010. This act requires prices to be increased to meet the federal reimbursement free rate. To be in compliance with this act, slight increases in meal charges are projected in 2013-14 through 2015-16. In total, revenues are assumed to increase by 4% over the next four years, increasing from $14.6 million to $15.2 million in 2015-16.

The financial plan for the National School Breakfast and Lunch Program Fund assumes an 8% increase in total projected expenditures over the next four years, increasing from $14.6 million in 2012-13 to $15.8 million in 2015-16. Based on the opening of an elementary school in 2013-14, total expenditures are estimated to be increased by 9% with increases in payroll, professional and contracted services, supplies and materials, and other operating costs. In all years, an increase of professional and contracted services is projected at 2%, supplies and materials are projected to increase by 4% and other operating costs by 2%.

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FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Summary


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,360,284$ 53.46% 8,208,047$ 56.12%

State 75,694 0.65% 74,295 0.56% 76,688 0.52% 82,798 0.53% 75,000 0.51%

Federal 4,838,689 41.37% 5,651,814 42.39% 6,947,462 46.94% 7,194,392 46.01% 6,343,222 43.37%

Total Revenues 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 15,637,474$ 100.00% 14,626,269$ 100.00%

Expenditures

Food Services 10,958,407$ 94.90% 11,405,007$ 95.06% 12,965,497$ 91.62% 13,869,910$ 87.74% 13,971,960$ 95.52%

General Administration - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%



Data Processing Services - 0.00% - 0.00% - 0.00% 1,548 0.01% 852 0.01%

Facilities Acquisition - 0.00% - 0.00% 594,038 4.20% 1,335,400 8.45% - 0.00%



Over / (Under) Expenditures 148,759$ 1,334,622$ 649,766$ (169,862)$ -$


Transfers In -$ -$ -$ -$ -$ Transfers Out (Use) (41,014) (32,745) (38,937) (1,005) -

Total Other Financing (41,014)$ (32,745)$ (38,937)$ (1,005)$ -$

Net Changes in Fund Balance 107,745$ 1,301,877$ 610,829$ (170,867)$ -$

Total Fund Balances - July 1 3,182,796 3,290,541 4,592,418 5,203,247 5,032,380

Total Fund Balances - June 30 3,290,541$ 4,592,418$ 5,203,247$ 5,032,380$ 5,032,380$

Less Reserved Fund Balance* (389,236) (29,407) - - -

Total Restricted Fund Balance* 2,901,305$ 4,563,011$ 5,203,247$ 5,032,380$ 5,032,380$


*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.

Notes: Federal guidelines restrict fund balance to no greater than the total of three months' expenditures (or approximately 25%).Child Nutrition Services submitted a plan to the Texas Department of Agriculture for the use of the 2010-11 fund balance. The plan was approved and the 2011-2012 budget was amended to reflect the approved use of fund balance. However, not all of the construction was completed before June 30, 2012. Therefore, a carryover encumbrance of $1,085,394 will be reflected in an amendment to the 2012-13 budget. This will reduce 2012-13 estimated restricted fund balance to be $3,946,986 or 25.1%.

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FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Summary by Object


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,360,284$ 53.46% 8,208,047$ 56.12%

State 75,694 0.65% 74,295 0.56% 76,688 0.52% 82,798 0.53% 75,000 0.51%

Federal 4,838,689 41.37% 5,651,814 42.39% 6,947,462 46.94% 7,194,392 46.01% 6,343,222 43.37%

Total Revenues 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 15,637,474$ 100.00% 14,626,269$ 100.00%

Expenditures

Salaries and Benefits 5,209,547$ 45.11% 5,079,404$ 42.34% 5,423,228$ 38.32% 5,566,265$ 35.21% 5,830,503$ 39.87%

Professional & Contracted Services 334,397 2.90% 335,157 2.79% 333,692 2.36% 340,107 2.15% 424,183 2.90%

Supplies and Materials 5,421,347 46.95% 6,163,654 51.37% 7,372,986 52.10% 7,775,371 49.19% 7,873,942 53.83%

Other Operating Costs 51,050 0.44% 64,931 0.54% 71,824 0.51% 142,273 0.90% 121,641 0.83%

Capital Outlay 530,659 4.60% 355,279 2.96% 949,046 6.71% 1,983,320 12.55% 376,000 2.57%


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures 148,759$ 1,334,622$ 649,766$ (169,862)$ -$


Transfers In -$ -$ -$ -$ -$ Transfers Out (Use) (41,014) (32,745) (38,937) (1,005) -

Total Other Financing (41,014)$ (32,745)$ (38,937)$ (1,005)$ -$

Net Changes in Fund Balance 107,745$ 1,301,877$ 610,829$ (170,867)$ -$



Less Reserved Fund Balance* (389,236) (29,407) - - -

Total Restricted Fund Balance* 2,901,305$ 4,563,011$ 5,203,247$ 5,032,380$ 5,032,380$


*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.

Notes: Federal guidelines restrict fund balance to no greater than the total of three months' expenditures (or approximately 25%).Child Nutrition Services submitted a plan to the Texas Department of Agriculture for the use of the 2010-11 fund balance. The plan was approved and the 2011-2012 budget was amended to reflect the approved use of fund balance. However, not all of the construction was completed before June 30, 2012. Therefore, a carryover encumbrance of $1,085,394 will be reflected in an amendment to the 2012-13 budget. This will reduce 2012-13 estimated restricted fund balance to be $3,946,986 or 25.1%.

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FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Revenues by Object Category


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

LocalInterest on Investments 33,379$ 0.29% 4,407$ 0.03% 8,017$ 0.05% 6,104$ 0.04% 7,500$ 0.05%Meal Charges 6,743,693 57.65% 7,595,866 56.97% 7,768,375 52.49% 8,335,998 53.30% 8,192,997 56.02%Local - Other 4,304 0.04% 6,665 0.05% - 0.00% 18,182 0.12% 7,550 0.05%

Subtotal Local 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,360,284$ 53.46% 8,208,047$ 56.12%

StateNational School Lunch Match 75,694 0.65% 74,295 0.56% 76,688 0.52% 82,798 0.53% 75,000 0.51%

Subtotal State 75,694$ 0.65% 74,295$ 0.56% 76,688$ 0.52% 82,798$ 0.53% 75,000$ 0.51%

FederalSchool Breakfast Program 865,166$ 7.40% 1,111,011$ 8.33% 1,326,013$ 8.96% 1,339,766$ 8.57% 1,285,695$ 8.79%School Lunch Program 3,721,341 31.81% 4,310,787 32.33% 4,833,782 32.66% 5,059,073 32.35% 5,007,527 34.24%USDA Donated Commodities 252,182 2.16% 230,016 1.73% 787,667 5.32% 795,553 5.09% 50,000 0.34%

Subtotal Federal 4,838,689$ 41.37% 5,651,814$ 42.39% 6,947,462$ 46.94% 7,194,392$ 46.01% 6,343,222$ 43.37%

Total Revenues 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 15,637,474$ 100.00% 14,626,269$ 100.00%

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FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Long Range Plan


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)


Total Revenues 14,626,269$ 14,790,129$ 14,978,158$ 15,191,780$










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FINANCIAL SECTION

Capital Projects Fund

Introduction

The Capital Projects Fund accounts for financial resources that are used to provide new facilities, renovations and additions to achieve state and local educational objectives, as well as to keep pace with increasing student enrollments. These resources are also used to supply students and employees with the necessary equipment and technological resources to maximize educational experiences and sustain daily operations. These resources are funded by bonded debt of the District.

The impact of capital projects budgets must be considered in preparing financial projections 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. Repayment of the bonds issued to fund capital projects must be included in the Debt Service Fund financial projections. The District’s capital improvement needs must be funded in a fiscally prudent manner in compliance with other District financial policies. A balance must be maintained between operating and capital budgets so as to meet the needs of both to the maximum extent possible. The District’s Debt Management Policy (Pages 243-251) guides the issuance of general obligation bonded debt.

The District established a Capital Improvement Program (CIP) Regulation (Pages 256-258) which governs the process for capital improvements. Capital improvements are budgeted on a project basis spanning multiple years. Bond proceeds are accounted for in separate project funds for the constructing and equipping of school facilities, school sites, and for renovating and repairing existing facilities. Planning and budgeting associated with the District’s bond programs is shared among the Superintendent, Board Building and Planning Committee, Board Finance Committee, Capital Improvement Program Review Committee (CIPRC), and Budget Development Committee.

A multi-year planning document that is the product of a systematic evaluation of capital needs is maintained. This plan serves as a guide for the efficient and effective provision of facilities and equipment, outlining a timeline and financing schedule of capital projects for a five (5) year period of time.

A capital project is a defined project that provides equipment acquisitions, computer/software systems acquisitions, and/or improvements that involve construction of new infrastructure or facilities, additions and renovations to existing infrastructure or facilities. A capital improvement project may include major repairs to infrastructure or facilities of a comprehensive and non-routine nature and scheduled replacement cycle projects.

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The District established an internal CIPRC consisting of members of campus and administrative management with the responsibility of reviewing various campus and department requests for capital improvement projects and recommending priority assignments to the Superintendent. This committee is also responsible for the reallocation of unused project funds that become available after completion of a previously approved project.

When voter authorization for a bond referendum for new capital improvement resources is needed from bond funds, information developed by the CIPRC is presented to the Board Building and Planning Committee for review. A Bond Study Committee (BSC) comprised of community members, parents, teachers, and administrators is formed. The BSC makes capital improvement recommendations to the Superintendent.

Upon review by the Board Building and Planning Committee and the Superintendent, the proposed CIP Plan is then discussed with the Board Finance Committee. Before submission to the full Board of Trustees for approval, the Board Finance Committee will review the proposed CIP Plan in conjunction with the District’s capacity to issue debt (in accordance with the Debt Management Policy), the impact of any potential tax rate increase on the community, and potential increases in the operating costs of new or expanded facilities on the General Operating Fund.

Upon approval by the Board of Trustees, the referendum is then placed before the voters for approval. After the voters approve the bond referendum, the District monitors market conditions, debt capacity, and the timing for opening needed facilities in determining when to issue the bonds and in what amount. Each bond sale (including a project summary) is submitted to the Board of Trustees for approval.

Once the bonds have been approved and sold, line item budgets are utilized to monitor expenditures by the Budget Department. To the extent possible, the District adheres to the final projects recommended by the Bond Study Committee. However, since the bonds may be sold over time, changing District needs and market conditions may alter the sequence, timing and/or scope of a project. Adjustments which do not increase the overall cost of a project are reviewed and approved internally by the CIPRC.

The Board of Trustees may amend the adopted CIP Plan at their discretion by an official action of the Board. Examples of amendments include: increased costs for approved projects, acceleration of projects to the applicable budget year from a future year, and the addition of projects not previously included. An amendment to the CIP Plan is submitted as an agenda item for formal approval by the Board of Trustees at a regular or special meeting. The applicable capital project fund budget is adjusted accordingly. Bond funds are monitored and spent in accordance with the bond order and federal tax certificate.

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History

Humble ISD taxpayers have approved a total of $816.9 million from three bond programs over the last 10 years. In 2002, voters authorized the issuance of $229,984,624 in general obligation bonds. In 2005 and 2008 bonds in the amount of $342,030,000 and $244,920,000 respectively were issued. The following schedule shows each authorization and the bonds that have been sold from each authorization.

Humble Independent School DistrictBond Authorization Summary

For the Fiscal Year Ending June 30, 2012

2002 2005 2008 TOTAL

Authorized 229,984,624$ 342,030,000$ 244,920,000$ 816,934,624$

Bond Sales:2002 (63,650,000) - - (63,650,000) 2003 (92,000,000) - - (92,000,000) 2004 - - - - 2005 (45,000,000) (42,300,000) - (87,300,000) 2006 (29,334,624) (98,410,000) - (127,744,624) 2007 - (110,000,000) - (110,000,000) 2008 - (76,400,000) - (76,400,000) 2009 - (14,920,000) (64,000,000) (78,920,000) 2010 - - - - 2011 - - (25,000,000) (25,000,000) 2012 - - - -

Authorization Remaining -$ -$ 155,920,000$ 155,920,000$

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The majority of these funds have been directed to projects to accommodate the sustained annual enrollment growth of the District.

Student Enrollment Projections

20,000

25,000

30,000

35,000

40,000

45,000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Estimated Actual

Bond 2002 Authorization

The completed 2002 Bond Program addressed the facility improvement plan through 2006. Major components of the program included four site acquisitions, one 2,800 capacity high school, two 750 capacity elementary schools, two renovations and expansions to existing high schools, one conversion and expansion of a 9th grade campus to an additional high school, one conversion of a 9th grade campus to an additional middle school, and one new administrative facility for technology and instructional support functions.

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The 2005 Bond Program addressed the facility improvement plan through 2010. The program is virtually completed and included seven site acquisitions, one new 3,200 capacity high school, one new 1,110 capacity middle school, three new 750 capacity elementary schools, one new 950 capacity elementary school, one expansion to an existing high school, one renovation and addition to a District multi-program educational center, one renovation and addition to the District athletic stadium, one enterprise resource planning system implementation, and the completion of the high school and middle school conversion and expansion projects from the 2002 Bond Program. As of June 30, 2012, only $457,518 remains under the 2005 program, the majority of which is allocated for capital outlay purchases.


The 2008 Bond Program addresses the facility improvement plan through 2013. The proceeds of these bonds are continuing to be used to meet the demands of enrollment growth. Projects consist of multiple site acquisitions, construction of new facilities including one new 750 capacity elementary school and one new 1,050 capacity middle school, purchase of school buses, repair and renovation of existing facilities, and the acquisition of new and replacement of technology equipment. As of June 30, 2012, of the bonds that have been sold, $33.3 million remains to be spent, the majority of which is allocated for site acquisitions, construction of new facilities and repair and renovations of existing facilities. Of the existing authorization, $155.9 million remains to be sold at a future date.

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Summary of Authorizations

Approximately 49.8% of these bonds have been and continue to be used to acquire new sites and construct new facilities. Approximately 37.0% has been and continues to be used to renovate or add space to existing facilities. The balance of these funds are for the purchase of new buses and equipment for school buildings and support facilities, as well as for costs to administer the bond programs such as advertising and issuance cost of bonds.

Humble Independent School DistrictCapital Projects Summary by Major Project


Project 2002 Authorization 2005 Authorization 2008 Authorization Total

Land Acquisition 3,363,367$ 1.46% 14,407,082$ 4.21% 15,980,454$ 6.52% 33,750,903$ 4.13%

New Facilities 83,574,655 36.34% 177,145,602 51.80% 112,490,293 45.93% 373,210,550 45.68%

Renovations 95,120,388 41.35% 127,412,286 37.26% 79,886,260 32.62% 302,418,934 37.03%

New Buses 5,666,304 2.46% 4,564,834 1.33% 7,600,733 3.10% 17,831,871 2.18%

Technology 18,872,458 8.21% 9,182,773 2.68% 17,990,684 7.35% 46,045,915 5.64%

Relocatable Educational Facilities 1,532,681 0.67% 3,569,726 1.04% 518,943 0.21% 5,621,350 0.69%

Equipment/Furnishings 11,350,839 4.94% 3,487,216 1.02% 4,387,368 1.79% 19,225,423 2.35%

Program Administration 10,503,932 4.57% 2,260,481 0.66% 6,065,265 2.48% 18,829,678 2.30%

Total 229,984,624$ 100.00% 342,030,000$ 100.00% 244,920,000$ 100.00% 816,934,624$ 100.00%

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Capital Projects Summary

4.1%

45.7%37.0%

2.2% 5.6% 0.7% 2.3%2.4% Land Acquisition

New Facilities

Renovations

New Buses

Technology

Relocatable Educational Facilities

Equipment/Furnishings

Program Administration

$-

$20

$40

$60

$80

$100

$120

$140

$160

$180

Millions

2002 Authorization 2005 Authorization 2008 Authorization

Capital Projects Authorizations

Land Acquisition

New Facilities

Renovations

New Buses

Technology

Relocatable Educational Facilities

Equipment/Furnishings

Program Administration

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Capital Projects Budget

The District is currently planning to open Elementary #27 in the Fall of 2013 on a site north of Sunset Ridge East. The following map from the March 2012 PASA Demographic Update illustrates how many students are projected to live around the new Elementary #27 school, as well as Park Lakes and Fall Creek through the year 2021. These are not attendance zones - the District will undergo an independent zoning process to determine attendance zones.

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The total projected cost to build and equip Elementary #27 of $18,203,328 is reflected in the 2012-13 budget for Capital Projects, of which $15,493,000 represents the cost to construct the actual facility. The cost of $1,936,120 to operate this facility is funded through the General Operating Fund. These operating costs have been reflected in the General Fund Long Range Plan and will be reflected in the General Fund operating costs for the life of the facility. The details of the increase to the operating fund expenditures are captured below:

Humble Independent School DistrictElementary School Planning Model - Elementary 27

Estimated Operating Expenses (Year of Opening)

FTE's Cost Estimates

for 2013-14

Payroll Costs

Campus Professionals 7.5 553,570$

Campus Support 4 117,630

Classroom Teachers 9 527,820

Educational Aides 3 82,230

Auxilary Staff 5 139,000

Substitutes, Stipends, Employee Allowances 0 76,310

Subtotal Payroll Costs 28.5 1,496,560$

Other Operating Costs

Campus / Department Maint & Oper Supplies 63,990$

Cocurricular / Extracurricular Expenditures 1,770

Electricity, Gas, Water, Phone & Alarm Monitoring 281,520

Copier Services, Grounds, Trash, Building Maint & Oper 57,280

Property Insurance 35,000

Subtotal Other Operating Costs 439,560$

Total Estimated Operating Expenses 1,936,120$

Notes:Some positions will transfer to the new campus along with the students who are zoned to attendthe new school. Only positions which are required to operate a new physical location are includedin this model (e.g. Principal, Secretary, Librarian, Music Teacher, etc.)

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Demographic studies suggest that a new middle school will be needed in the fall of 2016 or 2017. A new high school is not planned through the projection period of 2021. The cost to the General Fund to open and operate these facilities today would be $2.9 million for a new middle school and $7.8 million for a new high school. These operating costs plus an increase for projected inflation will be reflected in the General Fund Long Range Plan in the year of opening the campus and will be reflected in the General Fund operating costs for the life of the facility.

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The following Capital Projects Fund summary contains the annual expenditures for the Capital Projects Fund for the past 4 years. The balance remaining in the Capital Projects Fund as of June 30, 2012 is presented as the budget for 2012-13.

Humble Independent School DistrictCapital Projects Fund Summary


2008-09 2009-10 2010-11 2011-12 2012-13(Audited) (Audited) (Audited) (Unaudited) (Budgeted)

Revenues

Local 1,535,290$ 100.00% 119,624$ 100.00% 66,698$ 100.00% 48,629$ 100.00% 35,000$ 100.00%

State - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Federal - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Total Revenues 1,535,290$ 100.00% 119,624$ 100.00% 66,698$ 100.00% 48,629$ 100.00% 35,000$ 100.00%

Expenditures

Instruction 3,205,631$ 3.44% 331,370$ 0.47% 757,824$ 3.77% 2,087,816$ 12.53% 319,503$ 0.95%


Curriculum / Instructional Staff Development 11,154 0.01% - 0.00% 17,432 0.09% 3,921 0.02% - 0.00%

Instructional Leadership 6,375 0.01% - 0.00% 15,362 0.08% - 0.00% - 0.00%


Guidance, Counseling and Evaluation Services 29,388 0.03% - 0.00% 2,500 0.01% 16,795 0.10% - 0.00%

Social Work Services - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Health Services 911 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Student (Pupil) Transportation 3,767,261 4.04% 572,539 0.81% 35,877 0.18% 611,635 3.67% 200,000 0.59%

Food Services 5,176 0.01% - 0.00% 8,335 0.04% 3,310 0.02% - 0.00%

Co-curricular/Extracurricular Activities 120,260 0.13% 5,366 0.01% 53,098 0.26% 3,008 0.02% 16,780 0.05%

General Administration 80,867 0.09% - 0.00% 94,798 0.47% 1,655 0.01% 275 0.00%

Plant Maintenance and Operations 2,429,470 2.61% 755,990 1.07% 1,964,819 9.77% 2,926,103 17.54% 2,000,852 5.92%

Security and Monitoring Services 74,308 0.08% - 0.00% 289,996 1.44% 30,696 0.18% 261,702 0.77%

Data Processing Services 1,087,651 1.17% 1,299,397 1.84% 475,156 2.36% 667,800 4.00% 246,456 0.73%

Community Services 3,643 0.00% - 0.00% 1,231 0.01% - 0.00% - 0.00%

Debt Service - 0.00% 596,747 0.85% 232,002 1.15% (29,129) -0.17% - 0.00%

Facilities Acquisition 82,119,987 88.15% 66,937,757 94.91% 16,153,849 80.30% 10,088,025 60.48% 30,730,184 90.91%


Excess (Deficiency) of Revenues

Over / (Under) Expenditures (91,617,507)$ (70,406,136)$ (20,049,585)$ (16,630,893)$ (33,768,268)$


Capital Related Debt Issued -$ 73,510,000$ 24,030,000$ -$ -$

Premium or Discount on Issuance of Bonds - 6,029,604 1,203,786 - -


Transfers Out (Use) (1,521,044) (124,801) (100,408) (77,758) (35,000)

Total Other Financing (1,521,044)$ 79,414,803$ 25,133,378$ (77,758)$ (35,000)$

Net Changes in Fund Balance (93,138,551)$ 0.00% 9,008,667$ 0.00% 5,083,793$ (16,708,651)$ (33,803,268)$


Total Restricted Fund Balance - June 30* 36,419,459$ 45,428,126$ 50,511,919$ 33,803,268$ -$

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011.

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The following summary reflects current ongoing projects as well as the remaining balance in each project, the majority of which were part of the 2008 authorization.

Humble Independent School DistrictCapital Projects Fund Summary by Project


Description of Project

Available Balance

June 30, 2012

Land Acquisition 3,551,643$ Summer Creek HS Road ImprovementsFuture Land Development

New Campuses Construction: 17,803,991 Elementary School #27

Existing Facilities Renovations/Expansions: 11,222,346 Transportation CenterTurner StadiumEmergency Operations CenterMajor RenovationsRoofing/Painting/Carpet/Flooring ProjectsMEP Life Cycle ReplacementsUnanticipated Facility Repairs

Technology 315,165

Other Expenses 910,123 New Buses for Growth and ReplacementRelocatable Educational FacilitiesFurniture, Fixtures and EquipmentBond Program Administration/Fees

33,803,268$

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Long-Range Capital Projects

Capital Policies/Regulations

In 2009, the Board of Trustees approved the Capital Improvement Program (CIP) Regulation. The purpose of this regulation is to provide guidance for the development and approval of an annually updated five-year capital improvement plan for District. The following information is taken into consideration:

Facility surveys and needs assessments by campus personnel from an instructional and physical plant perspective

Facility audits and needs assessments by District maintenance and support personnel

Facility needs assessments by third party technical professionals such as architects and engineers

Standard replacement schedules for painting, flooring, roofing, major mechanical systems/components, and furniture/fixtures/equipment

An estimated cost analysis of identified needs

A demographic study of student enrollment projections

Also in 2009, the Board of Trustees approved the Capital Assets Accounting and Financial Reporting Regulation. The purpose of this regulation is to:

Safeguard the significant investment in capital assets and establish a capitalization policy whereby dollar values assigned to capital assets are permanently recorded

Identify all capital assets in order to provide a management tool for the replacement of recurring items avoiding duplication and inefficient use of capital assets

Comply with State law and regulations concerning governmental accounting, auditing, and reporting requirements and, thereby provide information for the preparation of financial statements in accordance with generally accepted accounting principles

Work in conjunction with the District’s risk management program to ensure that capital assets are insured adequately to cover losses

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Capital Improvement Program

The CIP is based on a systematic evaluation of capital needs and serves as a guide for the efficient and effective provision of facilities and equipment that support and foster the achievement of state and local educational objectives. The program addresses major areas including but not limited to:

New facilities and/or additions to existing facilities to accommodate District growth

Renovations of existing facilities to modernize and optimize facility usage

Replacement of facility major mechanical systems to maintain efficient facility operations

Reliable and safe District vehicle fleet for the safe transportation of students and staff

Technological resources, equipment, and infrastructure to support educational and operational needs

Resources, equipment and infrastructure to create safe, secure, orderly and supportive environments

Capital asset life cycle replacement

Historically, the bond program planning process has provided the basis for the Capital Improvement Program. Most of the needs identified in the Capital Improvement Program are funded via bonded debt. The result is a long-range facility improvement plan that provides estimated capital cost by project for each District facility for the next 10 years. This plan is utilized by the District’s Bond Study Committee in development of multi-year bond programs.

Future Capital Needs

Currently, the District does not have any future bond elections scheduled. Based on student enrollment projections updated by PASA in 2009 for the period 2014 through 2019, the District anticipated the need for three additional elementary campuses beyond what is provided in the 2008 Bond Program. However, the actual enrollment for 2011-12 was substantially lower than PASA’s projections by 547 students. Therefore, the District contracted with PASA for updated demographic projections which were completed in March 2012.

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Long-Term Facility Needs

In looking at long-term facility needs for the District, PASA compares ten year enrollment projections to current capacities of Humble ISD school facilities. For long range planning, the most likely growth projections are compared to the facilities’ capacities to target areas of the District that may be in need of additional capacity in future years.

These are very conservative projections due to the economic uncertainty and hindrances to residential development. The bulk of student growth potential in the District falls in the area outside of the Beltway. Several groups have plans for residential developments in this area that cumulatively will have dramatic effects on the student population. If any of these developments move faster or expand beyond the very conservative projections, it is possible that the timing of future elementary and middle schools could be needed sooner than anticipated.

The general slowdown of development seen in Humble ISD and across the state has resulted in the postponed need for several new schools relative to previous projections. Elementary schools #28 and #29 will likely not be needed before the year 2021. Humble Middle School, Timberwood Middle School and Woodcreek Middle School are all projected to have just under 1,400 students (123-135% of capacity) by Fall 2016. Thus Middle School #9 could be opened in Fall 2016, relieving overcrowding at all three of these schools. Once opened, all nine middle schools are projected to be within tolerable utilization levels through 2021 with no school exceeding the 125% threshold for needing a new school. The high school population is projected to grow to 14,000 students by 2021 from the almost 11,000 currently. The projected population is well distributed throughout the District relative to the existing high school capacities, such that all are projected to be well utilized and none is projected to exceed its capacity by more than 12% through 2021.

Monitoring Enrollment

The District will continue to monitor trends in student enrollment growth in order to plan for the timing of the opening of new facilities, as well as any future need for another bond referendum. Bonds provide funding for all new facilities and renovations to existing facilities as well as all capital improvements and capital outlay. However, when considering the cost to build, improve and purchase capital items, an analysis must be conducted to estimate the potential for future ongoing operating costs that may be associated with these capital expenditures. These ongoing operating costs will have to be absorbed and funded by the General Operating Fund.

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The following schedule contains a summary of the funds currently allocated in the Capital Projects Fund by major project.

Humble Independent School DistrictCapital Projects Fund Bond 2008 Project Summary


Description of Project Budget Expenditures Available to

Spend Remaining to be

Sold Land Acquisition 14,053,654$ 4,440,411$ 3,551,643$ 6,061,600$

High School #6Middle School #9 and 10Elementary Schools #27 and 28

New Campuses Construction 78,234,692 18,233,558 16,633,037 43,368,096 High School #6Middle School #9Elementary Schools #26 and 27

Existing Facilities Renovations/Expansions 116,068,661 27,190,822 12,345,159 76,532,680 Humble High SchoolKingwood Park High SchoolInstructional Support CenterCommunity Learning CenterTurner StadiumTransportation CenterWarehouseEmergency Operations CenterRoofing/Painting/Carpet/Flooring ProjectsUnanticipated Facility Repairs

Technology 17,990,684 2,314,585 315,165 15,360,934 Distance LearningClassroom Video/Projectors/SoundPC ReplacementsCampus-based Technolgoy InitiativesInfrastructure/Hardware/Software Upgrades

New Buses for Growth and Replacement 7,600,733 704,043 200,000 6,696,690 Relocatable Educational Facilities 518,943 469,596 49,347 - Furniture, Fixtures, and Equipment 4,387,368 1,165,658 221,710 3,000,000 Bond Program Administration/Fees 6,065,265 1,135,578 29,687 4,900,000

Total Authorized Bonds 244,920,000$ 55,654,251$ 33,345,749$ 155,920,000$

NOTE: This schedule only contains information on the Bond 2008 referendum, which will fund the district's future capital needs as the debt capacity changes to allow for the issuance of bonds. There is a small amount of funding still availableunder the Bond 2005 referendum which is in the process of winding down.

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Internal Service Fund

Introduction

The Internal Service Fund is a proprietary fund that must be used for services provided to organizations inside the District on a cost reimbursement basis. The District’s Internal Service Fund includes the healthcare and workers’ compensation programs through a public entity risk pool, the fully funded unemployment compensation program, as well as a central printing operation and the District child care program. Although no budget is required for these programs, the District has prepared estimates for the 2012-13 fiscal year. These funds are not required to be reported in data submitted through the PEIMS to TEA except any applicable payroll data.

Self-funded Insurance/Public Entity Risk

Previous to July 1, 2011, the District sponsored a self-funded insurance plan to provide health care benefits to staff members and their dependents. Partial contributions by staff members were required for coverage. This self-funded insurance program included the workers’ compensation program. Beginning July 1, 2011, the District ceased being self-funded for all employee benefits, with the exception of unemployment benefits, and the healthcare and workers’ compensation programs were moved to a public entity risk pool. The self-funded insurance program continued to provide funding related to run-out claims incurred prior to June 30, 2011 for the healthcare and workers’ compensation programs through June 30, 2012.

A Public Entity Risk Pool is a shared services arrangement group of governmental entities joined together to finance exposure, liability, or risk. Effective July 1, 2011, the District joined the Teacher Retirement System of Texas statewide health care plan for public educators. The TRS-Active Care Program was established in 2002 and is a statewide health coverage program for public education employees established by the 77th Texas Legislature. Today, this program serves over 445,969 employees and dependents. Of the 1,246 districts/entities eligible to participate in this program, over 88.9%, or 1,108 are now enrolled. Additionally, the District joined the Texas Association of School Boards Risk Management Fund for effective and efficient management of the District’s workers’ compensation benefits.

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Revenues

Revenues in the Self-funded Insurance decreased from $25 million to $19.8 million in 2009-10 due to a one time adjustment in fiscal year 2009-10 of approximately $4.7 million based upon an analysis of actual workers’ compensation claims with an adjustment to the rates. This resulted in the total workers’ compensation revenue of $7.3 million with $2.6 million being District contributions and $4.7 million being the adjustment. In 2009-10, the District contributed $1.1 million to the workers’ compensation program to more accurately reflect the costs. During this period, the District contributed approximately $9.4 million to the healthcare program, while employees contributed approximately $8.7 million. This continued into 2010-11 with the District and employees each contributing approximately $9 million to the health program. The District contributed approximately $1.2 million to the workers’ compensation program in 2010-11. However, effective July 1, 2011, the District converted both programs to a public entity risk pool.

In the fiscal year 2011-12, the District contributed approximately $10.3 million to the Public Entity Risk Pool with the employees’ contribution being approximately $7 million. This level of contribution is expected to continue into the fiscal year 2012-13 budget.

Expenditures

Medical claims incurred during the 2008-09 fiscal year totaled in excess of $14.9 million accompanied by administrative fees of approximately $1 million. Workers’ compensation claims incurred during the year totaled approximately $0.7 million with associated administrative fees of $0.1 million.

For the fiscal year 2009-10, the District incurred medical claims that totaled in excess of $15.9 million (6.7% increase) accompanied by administrative fees of approximately $1.2 million. Workers’ compensation claims incurred during the year totaled approximately $1.1 million with associated administrative fees of $117,081.

Medical claims incurred during the 2010-11 totaled in excess of $19.1 million (increase from previous year of 20%) accompanied by administrative fees of approximately $1.6 million. Workers’ compensation claims incurred during the year totaled approximately $1.5 million with associated administrative fees of $105,172. Other miscellaneous healthcare costs including stop loss coverage totaled $1.5 million. At the end of 2010-11, the District contributed approximately $8.9 million to the newly established Public Entity Risk Pool for stabilization of the health care program and potential impacts of new health care reforms.

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Humble Independent School DistrictInternal Service Funds Summary


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

SELF-FUNDED INSURANCE:

RevenuesInterest Income 182,437$ 0.73% 27,688$ 0.14% 22,349$ 0.11% 9,323$ 100.00% 6,000$ 100.00%District Contributions

Medical/Dental (1) 9,608,243 38.24% 9,436,610 47.58% 8,971,539 45.62% - 0.00% - 0.00%Workers' Compensation 7,333,331 29.18% 1,143,161 5.76% 1,175,462 5.98% - 0.00% - 0.00%Unemployment Compensation - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Employee ContributionsMedical/Dental/ (1) 8,003,426 31.85% 8,657,543 43.65% 9,042,860 45.98% - 0.00% - 0.00%Short Term Disability - 0.00% 569,350 2.87% 455,069 2.31% - 0.00% - 0.00%

Total Revenues 25,127,437$ 100.00% 19,834,352$ 100.00% 19,667,279$ 100.00% 9,323$ 100.00% 6,000$ 100.00%

ExpendituresSalaries and Related Benefits -$ 0.00% 58,218$ 0.30% 59,558$ 0.25% -$ 0.00% -$ 0.00%Professional Services

Medical/Dental 135,307 0.76% 206,198 1.05% 106,280 0.45% - 0.00% - 0.00%Workers' Compensation - 0.00% - 0.00% 49,844 0.21% - 0.00% 4,500 0.22%Unemployment Compensation - 0.00% - 0.00% - 0.00% 5,000 0.23% 5,000 0.24%

General SuppliesMedical/Dental 3,147 0.02% - 0.00% - 0.00% - 0.00% - 0.00%Workers' Compensation - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Administrative FeesMedical/Dental (2) 952,483 5.35% 1,180,319 5.98% 1,528,577 6.42% 117,989 5.41% - 0.00%Flexible Spending Plan - 0.00% - 0.00% 13,998 0.06% - 0.00% - 0.00%COBRA - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Workers' Compensation (3) 118,911 0.67% 117,081 0.59% 105,172 0.44% 33,500 1.54% 36,500 1.78%Short Term Disability - 0.00% 27,560 0.14% 31,141 0.13% - 0.00% - 0.00%FMLA (6) 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

ClaimsMedical/Dental 14,900,115 83.77% 15,861,953 80.40% 19,198,937 80.62% 1,072,198 49.19% - 0.00%Workers' Compensation 716,582 4.03% 1,085,647 5.50% 1,487,548 6.25% 421,484 19.34% - 0.00%Unemployment Compensation - 0.00% - 0.00% - 0.00% 527,339 24.20% 2,000,000 97.76%Flexible Spending - 0.00% - 0.00% - 0.00% 187 0.01% - 0.00%Short Term Disability 64,224 0.36% 149,127 0.76% 131,406 0.55% 1,804 0.08% - 0.00%

Stop LossMedical/Dental (4) 845,410 4.75% 953,895 4.84% 1,020,125 4.28% - 0.00% - 0.00%Workers' Compensation (4) 44,591 0.25% 83,163 0.42% 79,759 0.33% - 0.00% - 0.00%

Miscellaneous Operating CostsMedical/Dental(Bank Fees) 5,319 0.03% 4,149 0.02% 2,183 0.01% - 0.00% - 0.00%Workers' Compensation 904 0.01% - 0.00% - 0.00% - 0.00% - 0.00%


Excess / (Deficiency) of RevenuesOver / (Under) Expenditures 7,340,444$ 107,042$ (4,147,249)$ (2,170,178)$ (2,040,000)$

Other Financing Sources / (Uses)Transfers In - - - - - Transfers Out (Use) - - - - -

Total Other Financing -$ -$ -$ -$ -$

Net Changes in Fund Balance 7,340,444$ 107,042$ (4,147,249)$ (2,170,178)$ (2,040,000)$

Total Net Assets - July 1 5,480,272 12,820,716 12,927,758 8,780,509 6,610,331

Total Net Assets - June 30 (5) 12,820,716$ 12,927,758$ 8,780,509$ 6,610,331$ 4,570,331$

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FINANCIAL SECTION



2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

PUBLIC ENTITY RISK POOL:

RevenuesInterest Income -$ -$ -$ 9,423$ 0.05% 7,500$ 0.04%District Contributions

Medical - - - 10,298,852 55.79% 10,181,040 55.43%Workers' Compensation - - - 1,068,005 5.79% 1,154,067 6.28%

Employee ContributionsMedical - - - 7,083,271 38.37% 7,024,918 38.25%

Total Revenues -$ -$ -$ 18,459,551$ 100.00% 18,367,525$ 100.00%

ExpendituresSalaries and Related Benefits

Medical - - - 80,833 0.43% 92,903 0.50%Worker's Compensation - - - 57,955 0.31% 57,793 0.31%

Insurance PremiumsMedical - - - 17,292,089 91.39% 17,205,958 92.02%Workers' Compensation - - - 1,489,573 7.87% 1,340,650 7.17%

Total Expenditures -$ -$ -$ 18,920,450$ 100.00% 18,697,304$ 100.00%

Excess / (Deficiency) of RevenuesOver / (Under) Expenditures -$ -$ -$ (460,899)$ (329,779)$

Other Financing Sources / (Uses)Transfers In -$ -$ 8,817,390$ -$ -$ Transfers Out (Use) - - - - -

Total Other Financing -$ -$ 8,817,390$ -$ -$

Net Changes in Fund Balance -$ -$ 8,817,390$ (460,899)$ (329,779)$

Total Net Assets - July 1 - - - 8,817,390 8,356,491

Total Net Assets - June 30 (5) -$ -$ 8,817,390$ 8,356,491$ 8,026,712$

Print Shop and Employee Child Care

The District provides central printing and duplication services through its Print Shop at competitive prices with a quick response time. The District operates an employee child care program available to all District employees at reduced weekly rates through payroll deductions. Following is a detailed financial history for the Internal Service Fund as well as the budget for fiscal 2013.

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FINANCIAL SECTION

Revenues

Fees charged to users and recorded in the Internal Service Fund represent the revenue source in both the print shop and employee child care services. Effective in 2009-10, the print shop became part of the Internal Service Fund and child care services were added in 2010-11. Revenues for the print shop in 2009-10 totaled $227,643 increasing to $462,542 in 2010-11 with the addition of employee child care services. In 2011-12, combined revenues for the print shop and employee child care services grew to $672,416. For 2012-13, budgeted revenues of $672,473 are projected to remain relatively flat compared with the previous year as a result of the stabilization of the type of services provided by the employee child care program.

Expenditures

Print shop expenditures have remained fairly consistent during the past three years, averaging $303,375 per year. For 2012-13, expenditures are projected at $296,473, which is a slight decrease of 3.17% compared to the previous fiscal year

The expenditure budget for the child care program continues to increase as services are expanded and enrollment increases. In 2010-11 expenditures were $187,803 and increased by 54% to $289,244 the following year in 2011-12. For 2012-13, expenditures are projected to be $376,000 which is an increase of 30% over 2011-12.

Internal Service Fund Balance

The fund balance in the Internal Service Fund has increased over the last four years by 18% to $15.1 million in 2011-12. However, fund balance is expected to decrease by 16% to $12.7 million in 2012-13. The increase during the four year period is attributable to the $4.7 million adjustment to the actual workers’ compensation claims and the adjustment to the rates in 2008-09 and 2010-11. The District contributed approximately $8.8 million to the healthcare program to fund future healthcare and workers’ compensation costs and to maintain stability in the Internal Service Fund.

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FINANCIAL SECTION



2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

PRINT SHOP:

RevenuesInterfund Services - User Fees -$ 226,743$ 100.00% 238,827$ 100.00% 285,689$ 100.00% 296,473$ 100.00%

Total Revenues -$ 226,743$ 100.00% 238,827$ 100.00% 285,689$ 100.00% 296,473$ 100.00%

ExpendituresPayroll Costs -$ 110,596$ 35.97% 105,112$ 35.45% 107,198$ 35.01% 107,209$ 36.16%Professional and Contracted Services - 117,020 38.06% 120,825 40.76% 127,661 41.70% 126,264 42.59%Supplies and Materials - 79,862 25.97% 70,535 23.79% 71,317 23.29% 63,000 21.25%

Total Expenditures -$ 307,478$ 100.00% 296,472$ 100.00% 306,176$ 100.00% 296,473$ 100.00%

Excess / (Deficiency) of RevenuesOver / (Under) Expenditures -$ (80,735)$ (57,645)$ (20,487)$ -$

Other Financing Sources / (Uses)Transfers In -$ 80,735$ 57,645$ 20,487$ -$ Transfers Out (Use) - - - - -

Total Other Financing -$ 80,735$ 57,645$ 20,487$ -$

Net Changes in Fund Balance -$ -$ -$ -$ -$

Total Net Assets - July 1 - - - - -

Total Net Assets - June 30 (5) -$ -$ -$ -$ -$

CHILD CARE:

RevenuesInterfund Services - User Fees -$ 900$ 100.00% 223,715$ 100.00% 386,727$ 100.00% 376,000$ 100.00%

Total Revenues -$ 900$ 100.00% 223,715$ 100.00% 386,727$ 100.00% 376,000$ 100.00%

ExpendituresPayroll Costs -$ -$ 161,711$ 86.11% 233,359$ 80.68% 312,314$ 83.06%Professional and Contracted Services - - - 0.00% - 0.00% - 0.00%Supplies and Materials - - 3,782 2.01% 43,813 15.15% 17,186 4.57%Other Operating Expendidtures - - 22,310 11.88% - 0.00% 35,000 9.31%Capital Outlay - - - 0.00% 12,072 4.17% 11,500 3.06%

Total Expenditures -$ -$ 187,803$ 100.00% 289,244$ 100.00% 376,000$ 100.00%

Excess / (Deficiency) of RevenuesOver / (Under) Expenditures -$ 900$ 35,912$ 97,483$ -$

Other Financing Sources (Uses)Transfers In -$ -$ -$ -$ -$ Transfers Out (Use) - - - - -


Net Changes in Fund Balance -$ 900$ 35,912$ 97,483$ -$

Total Net Assets - July 1 - - 900 36,812 134,295

Total Net Assets - June 30 (5) -$ 900$ 36,812$ 134,295$ 134,295$

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FINANCIAL SECTION



2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

CONSOLIDATED FUND BALANCE:

Net Changes in Fund Balance 7,340,444$ 107,942$ 4,706,053$ (2,533,594)$ (2,369,779)$

Total Net Assets - July 1 5,480,272 12,820,716 12,928,658 17,634,711 15,101,117

Total Net Assets - June 30 (5) 12,820,716$ 12,928,658$ 17,634,711$ 15,101,117$ 12,731,338$

Note: Effective with fiscal year 2011-12, the District has entered into a Public Entity Risk Pool with the Texas Retirement System (TRS) for employee health care andthe Texas Association of School Boards (TASB) for workers' compensation. Public Entity Risk Pools are required to be accounted for in the Internal Service Fund.

1. The District contribution for health care is $295 per participating employee per month. 2. The District's Third Party Administrator (TPA), United HealthCare, will administer run-out claims for the self-funded healthcare program through December, 2011.3. TASB will administer run-out claims for the self-funded workers' compensation program. 4. The District will no longer require stop-loss coverage for health care and workers' compensation. 5. Committed fund balance is in addition to the liability (IBNR) for both the workers' compensation and health care programs.

The Internal Service Fund is a proprietary fund accounted for on the accrual basis. Although no budget is required for the internal service fund, the District hasprepared estimates for the 2012-13 fiscal year. This fund is not required to be reported in data submitted through PEIMS to TEA except for the payroll data.

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2008-09(Audited)

2009-10(Audited)

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2012-13(Budgeted)

Internal Service Fund Net Assets

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FINANCIAL SECTION

Special Revenue Funds

Introduction

Special Revenue Funds are used to account for proceeds of specific revenue sources that are legally restricted to expenditures for particular purposes. Most, but not all, of the federal and state funds, must be applied for through the Standard Application System (SAS).

Humble ISD receives funding from federal, state and local sources for a variety of educational endeavors. Most of these funds require the expenditure of funds by the District and then reimbursement is applied for through a standard expenditure reporting system provided through TEA. Periodic financial reports are required for most funds and records are subject to grantor agency audits and/or the Single Act performed annually by independent auditors. These funds have a variety of contract beginning and ending dates.

Following is a list of the District’s various Special Revenue Funds:

Fund 206 – ESEA, Title X, Part C – Education for the Homeless Children and Youth. To provide staff development and supplemental services, including in-service, counseling, psychological services, and tutoring.

Fund 209 – Energy Conservation for Institutional Buildings - To account for funds granted for energy conservation by the US Department of Energy.

Fund 211 - ESEA, Title I, Part A, Improving Basic Programs – Provide opportunities for children served to acquire knowledge and skills to meet the challenging state performance standards developed for all children.

Fund 220 - English, Literacy & Civics Education – To provide or support programs for adult education and literacy services to adults.

Fund 222 - Learn and Serve America – To enable students to apply classroom learning to real life experiences.

Fund 224 - IDEA-Part B, Formula – Operate educational programs for handicapped children with disabilities.

Fund 225 - IDEA-Part B, Preschool – Support programs for preschool children with disabilities.

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FINANCIAL SECTION

Fund 226 - IDEA-Part B, Discretionary, Deaf – Support ESC basic special education component, regional day school programs for the deaf, private residential placements and other emerging needs.

Fund 240 – National School Breakfast and Lunch Program – To account for allowable expenditures as determined under the National School Breakfast and Lunch Program for the operation and improvement of Child Nutrition programs.

Fund 244 - Vocational Education-Basic Grant –Provide career and technology education to develop new and/or improved marketable skills for paid and unpaid employment.

Fund 255 - ESEA, Title II, Part A, Teacher and Principal Training – To improve quality of teachers and principals in schools.

Fund 263 - ESEA, Title III – To improve the education of limited English proficient children.

Fund 265 - Title IV, Part B, Community Learning Centers – To establish community learning centers that provide opportunities for academic enrichment and services to students and literacy development for families of students.

Fund 266 - ARRA – State Fiscal Stabilization Fund – To provide basic programs or to modernize, renovate, or repair public school facilities including those consistent with a Green building rating system.

Fund 272 - Medicaid Administrative Claim (MAC) – To allocate reimbursement of eligible administrative costs for activities attributed to the implementation of the Medicaid state plan.

Fund 273 - Title II Part B, Science & Math Collaborative – To provide professional development and training to district staff and to provide Science and Math Instruction Mentoring to other school districts.

Fund 279 - ARRA Title II, Part D – Implementation and support of a comprehensive system for Technology use in Elementary and Secondary schools to improve achievement.

Fund 280 - ARRA McKinney Vento Homeless Grant – For Staff Development and Supplemental services, including in-service, counseling, psychological services, and tutoring.

Fund 283 - ARRA-IDEA-B Formula – Funds for educational programs for children with disabilities.

Fund 284 - ARRA-IDEA-B Preschool – Funds for Preschool children with disabilities.

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FINANCIAL SECTION

Fund 285 - ARRA-Title I, Part A – Funds allocated to local educational agencies for children to acquire the knowledge and skills in the State Content Standard and to meet the State performance standards developed for all children.

Fund 287 – ARRA-Education Jobs Fund – Funds granted to retain, recall, or rehire school-level employees, and to hire new school employees, in order to provide early childhood, elementary, or secondary educational and related services.

Fund 288 – HGAC Clean Vehicles Program/TX Propane Fleet Pilot Program – To assist efforts to maximize use of clean vehicles in regional fleets.

Fund 289 - Miscellaneous Federal Programs - Funds for summer school programs for LEP students, for the Readiness & Emergency Management for Schools grant, for funding a playground at an elementary school for the purchase of a dispatch console, voice recorder and police radio for the District police department and reimbursements received from the U.S Government for specific campus NJROTC activities.

Fund 315 - IDEA-B - Discretionary Deaf SSA – Support Education service center basic special education component and Regional Day school Programs for the Deaf.

Fund 316 - IDEA-B - Formula Deaf SSA – Funds granted to operate educational programs for Children with disabilities including capacity building and improvement deaf sub-grants.

Fund 317 - IDEA-B - Preschool Deaf SSA – Funds for preschool children with hearing disabilities.

Fund 340 - IDEA-C-ECI SSA – Funds granted to assist local Regional Day School for the Deaf programs and the Texas school for the Deaf in providing direct services to hearing impaired infants to toddlers age birth to two years.

Fund 385 - O&M Services – Regional plan for students with visual impairments using orientation and mobility services.

Fund 392 - Non-Educational Community – Based Support – Support services to students with disabilities who would remain or have to be placed in residential facilities for educational reasons without the provision of these services.

Fund 394 - Life Skills – Provide pregnant and parenting students the services needed to keep them in school until completion.

Fund 397 - Advanced Placement and Incentives – Support professional development of teachers teaching advanced classes.

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FINANCIAL SECTION

Fund 404 - Student Success Initiative – Provide additional state resources for costs associated with establishing appropriate, research-based programs to meet the needs of students experiencing difficulties in their reading development.

Fund 409 - Early College High School, Cycle 4 – To implement programs to support the improvement of High School graduation rates and post secondary readiness.

Fund 409 - TX HS Initiative – HS Redesign & Restructuring – To implement programs to support the improvement of High School graduation rates and post secondary readiness.

Fund 410 – Instructional Materials Allotment (IMA) – To purchase instructional materials, technological equipment, and technology-related services.

Fund 425 - Beginning Teacher Induction & Mentoring – Funds granted to schools that assign mentor teachers to classroom teachers with less than two years experience.

Fund 429 - Other State Special Revenues – Read to Succeed-to help generate funds for public school libraries and strengthen the campus reading program through the sale of specialty license plates; Tobacco Education for Students; TX Fitness Now; Mobility-key to Officers’ Success; TX PTA Clean School Bus Program; and TCEQ TX Clean Fleet Program.

Fund 435 - IDEA - B - State Deaf SSA – For staff and activities of the regional school for the Deaf, not to be used on salary for teachers with other than Deaf assignment students in the RDSPD and not for MS or HS ASL teachers.

Fund 459 – New Caney SSA – For staff and activities of the regional school for the Deaf from shared service arrangements.

Fund 481- Houston A+ – Energize and support school reform to increase student learning, teacher learning, and communication between and among Houston’s learning communities.

Fund 488 - HISD Education Foundation – Locally funded grants by the Humble ISD Education Foundation.

Fund 490 – Local Grants – One time only grants funded by local companies and organizations received for specific purposes

Fund 491 - Local Grants – Continuous grants funded by local companies and organizations that are received over multiple years.

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FINANCIAL SECTION

Revenues and Expenditures

Special Revenue Funds provide supplemental resources to enhance, not supplant, the basic education provided by the General Fund. The District receives funding in the form of federal / state / local grants and / or donations from other donors. The process for grants begins with an application to the grantor detailing how the District proposes to spend the funds. When the application is approved, a Notice of Grant Award (NOGA) is received from the grantor and the budget is then made available to allow for encumbrances and expenditures. Most grants are awarded on a reimbursement basis. The District provides the cash flow as expenditures are incurred and then a reimbursement is requested from the grantor. When donations are received, the budget is made available in accordance with donor stipulations.

Revenues and expenditures increased in 2009-10 due to $10.4 million received from the American Recovery and Reinvestment Act (ARRA). This increase was partially offset by a reduction of $2.6 million due to the elimination of the High School Allotment as a Special Revenue Fund. In 2010-11, there was an additional increase of $20.8 million in total grant funding, the majority of which was due to the continuation of ARRA funds ($18.4 million plus $2.4 million of various state program funds.) However, in the 2011-12 fiscal year, revenues decreased in total by $17.6 million in part due to the elimination of ARRA funds, partially offset by the addition of the Education Jobs Grant in the amount of $5.6 million and the addition of the Instructional Materials Allotment in the amount of $5.5 million.

For 2012-13, the expenditure budget is based on the notice of grant awards received to date. It does not include any amounts that may carry over from the previous fiscal year due to grant terms that extend beyond the District’s fiscal year.

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FINANCIAL SECTION

Humble Independent School DistrictSpecial Revenue Funds Summary


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Revenues

Local 11,842,372$ 36.78% 12,580,978$ 30.96% 13,806,521$ 22.43% 14,053,207$ 31.97% 9,065,271$ 36.27%

State 4,813,796 14.95% 1,823,286 4.49% 2,676,834 4.35% 6,334,839 14.41% 427,905 1.71%

Federal 15,542,933 48.27% 26,230,646 64.55% 45,073,184 73.22% 23,570,386 53.62% 15,504,167 62.02%

Total Revenues 32,199,101$ 100.00% 40,634,910$ 100.00% 61,556,539$ 100.00% 43,958,432$ 100.00% 24,997,343$ 100.00%

Expenditures

Instruction 10,867,032$ 33.76% 17,903,701$ 45.69% 32,866,892$ 54.23% 18,039,753$ 40.77% 8,476,184$ 33.92%

Instructional Resources and Media Services 65,094 0.20% 77,317 0.20% 50,939 0.08% 98,103 0.22% - 0.00%

Curriculum and Instructional Staff Development 1,727,896 5.37% 1,876,830 4.79% 2,520,045 4.16% 1,575,312 3.56% 1,097,423 4.39%

Instructional Leadership 433,457 1.35% 342,396 0.87% 746,938 1.23% 300,179 0.68% 89,145 0.36%


Guidance, Counseling and Evaluation Services 1,069,629 3.32% 1,184,045 3.02% 2,956,274 4.88% 1,072,226 2.42% 200,578 0.80%

Social Work Services 668 0.00% - 0.00% 2,873 0.00% 1,628 0.00% - 0.00%

Health Services 82,871 0.26% 61,475 0.16% 91,201 0.15% 73,103 0.17% 21,174 0.08%

Student (Pupil) Transportation 72,222 0.22% 111,022 0.28% 732,838 1.21% 2,693,325 6.09% 226,365 0.91%

Food Services 11,009,221 34.20% 11,422,103 29.15% 12,966,878 21.39% 13,868,729 31.35% 13,971,960 55.89%

Co-curricular/Extracurricular Activities 3,799,117 11.80% 3,894,969 9.94% 4,402,677 7.26% 3,325,375 7.52% 2,913 0.01%

General Administration 139,252 0.43% 40,722 0.10% 59,214 0.10% 40,750 0.09% 36,663 0.15%

Plant Maintenance and Operations 1,622,005 5.04% 698,336 1.78% 806,389 1.33% 780,512 1.76% 590,740 2.36%


Data Processing Services 253,906 0.79% 811,108 2.07% 936,273 1.54% 269,557 0.61% 852 0.00%


Facilities Acquisition 290,642 0.90% - 0.00% 626,197 1.03% 1,356,636 3.07% - 0.00%



Over / (Under) Expenditures 8,404$ 1,445,330$ 931,690$ (286,132)$ -$


Transfers In 41,014 32,745 43,937 4,660 -

Transfers Out (Use) (41,014) (32,745) (43,937) (4,660) -


Net Changes in Fund Balance 8,404 1,445,330 931,690 (286,132) -



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FINANCIAL SECTION



PROGRAM2009-10 Award

2010-11Award

2011-12 Award

2012-13 Award

US DEPARTMENT OF EDUCATION204 Title IV, Part A 82,013$ -$ -$ -$ 206 Title X, Part C - - 40,982 56,247 211 Title I, Part A 2,594,096 2,610,660 2,778,602 2,869,732 220 English Literacy & Civics Education 99,714 113,649 123,667 99,952 224 IDEA-B - Formula 6,176,547 5,556,312 6,204,490 4,565,936 225 IDEA-B - Preschool 143,817 145,907 148,407 103,366 226 IDEA-B - High Cost Funds 215,372 34,436 - - 244 Title I, Part C - Carl Perkins 229,690 234,663 237,482 256,858 255 Title II, Part A - TPTR 818,448 647,793 525,152 471,382 262 Title II, Part D - Technology 32,770 - - - 263 Title III, Part A - LEP 393,082 378,095 387,589 327,237 265 Title IV, Part B - 21st Century 110,000 112,500 85,063 63,800 266 ARRA - State Fiscal Stabilization Fund 12,487,066 18,426,499 - - 273 Science Collaborative 110,634 117,028 154,087 117,253 273 Math Collaborative - 103,742 119,145 103,685 279 ARRA - Title II, Part D 57,339 - - - 280 ARRA - McKinney Vento Homeless Grant 50,558 - - - 283 ARRA - IDEA-B - Formula 6,113,055 - - - 284 ARRA - IDEA-B - Preschool 158,630 - - - 285 ARRA - Title I, Part A 1,840,623 - - - 287 ARRA - Education Jobs Fund - - 5,649,812 - 289 Misc. Federal Programs 33,821 399,741 22,196 22,196 *

315 IDEA-B - Discretionary Deaf SSA 7,373 23,583 25,268 24,787 316 IDEA-B - Formula Deaf SSA 22,508 24,203 21,659 14,969 317 IDEA-B - Preschool Deaf SSA 1,932 2,178 2,205 1,750 340 IDEA-C - ECI SSA 567 454 798 1,521

US DEPARTMENT OF HEALTH & HUMAN SERVICES272 MEDICAID ADMIN CLAIMING PGM 18,698 26,556 21,174 21,174 *

CORPORATION FOR NATIONAL & COMMUNITY SERVICE222 Learn & Serve America 80,000 90,494 43,082 -

US DEPARTMENT OF ENERGY209 University of North TX - Energy Conservation - 37,350 - - 209 Public ISD Energy Efficiency Program - 35,000 - - 288 HGAC Clean Vehicles Program - 480,000 - - 288 ARRA - TX Propane Fleet Pilot Program - - 627,900 -

US DEPARTMENT OF JUSTICE289 DJ-Edward Byrne Memorial Justice Assistance Grant - - 48,520 36,187

US DEPARTMENT OF DEFENSE289 Navy Junior Reserve Officers Training Corps - - 2,913 2,913 *

Federal Special Revenues 31,878,353$ 29,600,843$ 17,270,193$ 9,160,945$

CONTINUED ON NEXT PAGE


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FINANCIAL SECTION



PROGRAM (continued from previous page)2009-10 Award

2010-11Award

2011-12 Award

2012-13 Award

STATE OF TEXAS385 Orientation & Mobility Fund 27,000 32,000 20,000 20,000 *

392 Non-Educational Community Based Support 1,500 15,483 - - 394 Life Skills - Student Parents (formerly PEP) 44,047 50,560 - - 397 AB/IB Incentives - Training 70,524 75,866 19,944 19,944 *

404 Student Success Initiative Grant (formerly ARI/AMI) 216,045 208,469 - - 404 SSI - College Readiness Grants - 243,843 197,821 - 409 Early College High School, Cycle 4 444,638 - - - 409 TX HS Initiative - HS Redesign & Restructuring 240,785 - - - 410 State Textbook Fund - - 5,386,790 - 411 Technology Allotment 977,255 976,373 - - 425 Beginning Teacher Induction & Mentoring 129,500 - 172,460 - 429 TX Fitness Now 27,833 14,742 - - 429 Various State Programs 37,096 2,391,991 5,124 - 435 State Deaf SSA 223,033 258,144 288,234 312,961 459 New Caney & Sheldon SSA Special Ed 2,890 61,452 160,000 220,000

State Special Revenues 2,442,146$ 4,328,923$ 6,250,373$ 572,905$

LOCAL481 Houston A+ 106,349 20,000 - - 488 Humble ISD Education Foundation Grants 412,698 527,296 637,224 637,224 *

490 Other Local Grants - Various 4,910 92,850 96,300 - 491 Other Local Grants - Continuous 105,028 71,992 51,530 -

Local Special Revenues 4,468,738$ 8,743,763$ 7,661,245$ 1,743,090$

Total Special Revenue Awards 38,789,237 42,673,529$ 31,181,811$ 11,476,940$


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Special Revenue Funds AwardsFederal State Local

INFORMATIONAL SECTION

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Fund Balance – General Fund Governmental funds and fiduciary funds equity are reported as fund balance. Fund balance is the gross difference between governmental fund assets and liabilities reflected on the balance sheet. The fund balance of the General Fund is of primary significance because the General Fund is the primary fund through which most functions are financed and includes state aid and local maintenance taxes.

Due to differences in interpretation of the fund balance reporting standards, GASB issued Statement No. 54 to clarify definitions of governmental fund types and the relationship to Statement 34’s reporting of restricted net assets for government-wide reporting. Statement 54 is effective for periods beginning after June 15, 2010 which translates to the fiscal year ending in 2011 for Texas school districts.

It is assumed that unassigned fund balance will be of interest to rating agencies for school bonds after the implementation of GASB 54. The categories of fund balance under GASB 54 are:

Nonspendable fund balance – The term nonspendable should be used in governmental fund financial reporting only to identify the portion of the fund balance that is not in spendable form (for example, inventories) or legally required by contract for a specific future use - i.e., legal restriction on the use of assets (for example, permanent fund principal). Examples of nonspendable fund balance are as follows:

a) Inventories

b) Long-term receivables

c) Endowment principals

d) Prepaid items

Restricted fund balance – Restricted fund balance is a result of restrictions imposed by law or by creditors, grantors, contributors, or other governments’ laws or regulations. Restrictions imposed by law through enabling legislation have a legally enforceable requirement for the funds to be spent only as specified by the legislation. There should never be a negative restricted amount in any fund type. Examples of restricted fund balance are as follows:

a) Federal and State Programs

b) Retirement of Long-Term Debt

c) Construction

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Committed fund balance – Committed fund balance is a result of school board approval in the minutes (formal action) requiring funds to be used only for specific purposes decided by the school board. Committed amounts cannot be used for another purpose unless the school board formally reverses or changes the specific purpose for the funds by approving in the minutes (the same action taken to commit). These commitments are not considered legally enforceable since they can be reversed by the school board. The school board must take action to commit funds for a specific purpose prior to the end of the fiscal year, but the amount of the commitment may be determined after the end of the fiscal year. Examples of committed fund balance are as follows:

a) Activity Funds

b) Claims and Judgments

c) Internal Service Funds

d) Scholarship Funds

e) Permanent Funds

Assigned fund balance – If the school district intends to use funds for specific purposes, but doesn’t restrict or commit them, the funds should be reported as assigned. An assignment doesn’t have to be formally approved by the board. Assignments can be made by the school board, board committee or school official to which the school board has delegated authority. By policy, the Board of Trustees delegates the responsibility to assign funds not to exceed $2 million in the aggregate to the Superintendent and the Chief Financial Officer. The Board Finance Committee shall have the authority to assign any amount of funds. Assignments may occur subsequent to fiscal year end. If a school board hasn’t delegated authority to assign amounts, a school district would not have assigned fund balance. Examples of assigned fund balance are as follows:

a) Insurance Deductibles

b) Potential Special Education Expenditures

c) Legal Services

d) Capital Expenditures

e) Contracted Services

f) Outstanding Encumbrances

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Unassigned fund balance – This category of fund balance is what is left over after the previous four classifications in the general fund have been made, and is available for any legal expenditure. The unassigned fund balance is the difference between the total fund balance and the total of the nonspendable fund balance, restricted fund balance, committed fund balance, and assigned fund balance. Only the general fund will have unassigned amounts. By accounting for amounts in other funds, the school district has implicitly assigned the funds to the purposes of those particular funds.

Minimum Fund Balance

In order to preserve financial stability, the District must be prepared to respond to cash flow shortages, large or unexpected one-time expenditures, changes in the economy, and changes in state funding. The District shall, therefore, target a yearly unassigned general fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures.

Following any year where the audited fund balance falls outside the above-listed targeted range or below the minimum requirement, adjustments in budgeted expenditures shall be incorporated into the budget development process for that year. If the Board determines that the minimum targeted fund balance is not attainable in the proposed budget being considered, it shall be the goal of the Board to reach that level within a specified period of time, not to exceed two years.

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Humble Independent School DistrictGeneral Operating Fund Balance Analysis


2008-09 (Audited)

2009-10 (Audited)

2010-11 (Audited)

2011-12 (Unaudited)

2012-13 (Budgeted)

Reserved / Non SpendableInvestments in Inventory 459,721$ -$ -$ -$ -$ Outstanding Encumbrances 342,610 802,970 - - -

Total 802,331$ 802,970$ -$ -$ -$

Designated / AssignmentsOutstanding Encumbrances -$ -$ 634,455$ 1,056,057$ 1,056,057$ E-Rate 164,000 209,149 147,397 91,337 91,337 Special Education 996,911 996,911 1,162,500 5,262,500 5,262,500 Capital Expenditures-Campus Carryfwds 289,899 262,549 221,676 133,466 133,466 Insurance Deductibles - - 200,000 500,000 500,000 Legal Services - - 200,000 500,000 500,000 Facility Rentals - - 36,685 163,002 163,002 Contingency - - 100,000 500,000 500,000 Opening of New Campuses 17,479,239 17,817,390 - - - Curriculum Audit - - 300,000 - - Contracted Services-Campus Safety - - 125,000 - - Summer School - - - 250,000 250,000 AYP-Average Yearly Progress - - - 250,000 250,000 Capital Expenditures - - - 5,106,312 5,106,312 Technology Initiatives - - - 6,085,010 6,085,010 Campus/Department 15% Carryfwds - - - 823,272 823,272 Sequestration - - - 2,250,000 2,250,000 Emergency Preparedness - - - 4,000,000 4,000,000

Total 18,930,049$ 19,285,999$ 3,127,713$ 26,970,956$ 26,970,956$

Unreserved and Undesignated /Unassigned 64,055,331$ 64,483,994$ 67,335,790$ 60,385,170$ 57,879,971$

Total Fund Balance 83,787,711$ 84,572,963$ 70,463,503$ 87,356,126$ 84,850,927$

Total Operating Expenditures 227,167,891$ 253,705,091$ 245,892,436$ 241,520,192$ 264,739,447$ Unassigned Fund Balance % 28.20% 25.42% 27.38% 25.00% 21.86%

Note: In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting andGovernmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe thecomponents of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.


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Long-Range Financial Planning

Introduction

The District maintains a three year planning projection beyond the current budget year for its General Fund, National School Breakfast and Lunch Program Fund, and Debt Service Fund. These three funds are required to be budgeted in accordance with the Texas Education Agency. These planning projections are used in determining what effects current decisions have on subsequent years. During the budget process, these plans are reviewed and evaluated and updated as planning assumptions change or basic data in the model changes significantly. These plans allow the District to view the effects on future year's budgets for budget items like salary increases, changes in the TRS benefits rates, or changes in tax rates before being incorporated into the annual budget. These plans can be an evaluation tool when using non-recurring revenue sources to fund recurring expenditures in determining the long-term budgetary consequences of such decisions.

Revenue Assumptions

The District's General Fund has two main revenue sources: property tax revenue and state aid. Property tax revenue is projected using the tax rate, assessed valuations, and the collection rate. The District's tax rate is at its maximum by law ($1.17) and, therefore, remains unchanged in the District's current model. Under State law, property values are appraised by the Harris County Appraisal District. The taxable value used in developing the 2012-13 estimate of tax collections is $10.7 billion. Property valuation projections assume a less than 1% growth for 2012-13 and a 1% growth increase 2013-14 through 2015-16. The tax collection rate for 2012-13 is estimated at 98.5% and this estimation is carried through 2015-16.

The current funding system offsets state funding for any increases in local property taxes as a result of increased appraisals and new properties on the tax roll. Given the significant decrease in state funding, the District has joined a plaintiff group of school districts across the state challenging the constitutionality of the state school funding system. The lawsuit involves dozens of other school districts and is ongoing in the court system.

Currently in the 2nd year of the biennium, the 2011 Legislative Session, faced with a substantial budget shortfall, reduced state aid funding to public school districts and eliminated a multitude of

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grant programs. In total, the reductions amounted to $5.4 billion compared to what school districts would have earned during the same two year period under the previous funding and program levels. The 2011 Session and Special Session did not include legislation to significantly change the state aid funding with regard to equity for this biennium. The District utilized the state aid template provided by Region XIII Education Service Center to project state aid for the 2012-13 budget year as well as future years.

Enrollment changes can affect state funding from year to year. Enrollment projections are based upon demographic projections provided by Population and Survey Analysts (PASA), last updated in March 2012. PASA considers student residential locations, potential growth, housing trends, and economic factors relative to the District. PASA projects school district data based on forward-looking techniques rather than relying on past rates of change. By using these techniques, PASA’s data is more rigorous and reliable by school districts than data generated by the state or local entities. PASA’s data encompasses the reality of development, as well as economic data, recent enrollment trends by grade, and private school data.

PASA develops three growth scenarios – low growth, most-likely growth, and high growth. Given the unprecedented economic crisis currently being experienced by the State and other local districts in regard to funding for schools, it is critical to consider the lowest projection scenario in making fiscal planning decisions. Under the Low Growth Scenario, 2,762 students would be added in the first five years with 3,535 being added in the last five years. By fall 2017, Humble ISD could have enrollment of 38,782 and by fall 2021, 42,317 students could be enrolled in the District under this low growth scenario. Annual growth rates could range between 1.27% and 1.84% over the projection period.

In planning the 2012-13 Budget, the low growth scenario of 36,478 students was used. This represents a 1.11% growth rate or an increase of 402 students from the 2011-12 total PEIMS enrollment of 36,076. The District, based upon historical trends, estimates its attendance rate at 95% across all years in the model. Property valuation is the same for state aid projection as it is for property tax revenue projections.

The financial plan for the National School Breakfast and Lunch Program Fund assumes that meal revenues and the Federal School Breakfast and Lunch Program will increase at the same rate as the estimated student enrollment for the same years. Meal prices were increased by $.10 in the current year per the Healthy, Hunger Free Kids Act 2010. This act requires prices to be increased to meet the federal reimbursement free rate. To be in compliance with this act, there are only slight increases in meal charges projected in 2013-14 through 2015-16.

The Debt Service Fund Financial Plan projection for property taxes and the tax increment fund are based on the total taxable valuation with a less than 1% growth for 2012-13 and a 1% growth increase 2013-14 through 2015-16. Because of the state’s financial uncertainty, existing debt

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allotment and instructional facility allotment is aligned with the low growth scenario of enrollment projections.

Expenditure Assumptions

Due to the current State financial crisis during the 82nd Legislative, public education funding was targeted for reductions, in order to continue to plan for these operating revenue reductions in a way that best projects fiscal stability for the District, the 2012-13 adopted budget and future financial plans do not include any budgeted increases for compensation. The financial plan assumes that enrollment growth will produce an additional $1.05 million in added positions in 2012-13 and approximately $1.25 million in future financial plan years. Positions in the amount of $1.5 million are planned as the result of opening elementary school # 27 in the fall of 2013.

With an unassigned fund balance in the current fiscal year that is near the maximum range set as a target by the Board of Trustees fund balance policy, the District is currently reviewing its ability to provide a salary increase for employees during 2012-13. In the fall, the District will reassess its fiscal condition based upon updated information regarding property values, student enrollment, and state aid to determine if any compensation increases can be awarded to employees. However, no compensation increase has been included for fiscal years 2012-13 through 2015-16.

In 2013-14, expenditures increase by approximately $2.75 million due to the opening of Elementary #27. Unavoidable increases in expenditures are factored into the model annually. The actual 2012-13 unavoidable increase is $2.5 million while the subsequent years' increases are estimated to be $1.0 million annually.

The Financial Plan for the National School Breakfast and Lunch Program Fund assumes an increase in projected expenditures based on the opening of an elementary school in 2013-14 with increases in payroll, professional and contracted services, supplies and materials, and other operating costs. In subsequent years, an increase of professional and contracted services is projected at 2%, supplies and materials are projected at 4% and other operating costs at 2%.

The Financial Plan for the Debt Service Fund assumes expenditures based on existing principal and interest scheduled payments.

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Humble Independent School DistrictGeneral Operating Fund Long-Range Planning


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)


Total Revenues 262,234,248$ 264,991,600$ 268,153,396$ 273,402,786$










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Humble Independent School DistrictGeneral Operating Fund Long-Range Planning Ratios


2012-13 2013-14 2014-15 2015-16Budgeted Projected Projected Projected

Revenues per Enrollment 7,189$ 7,169$ 7,147$ 7,173$

Expenditures per Enrollment 7,258$ 7,274$ 7,243$ 7,208$

Expenditures* Payroll 86.19% 86.12% 85.91% 85.69% Professional & Contracted Services 6.53% 6.61% 6.71% 6.82% Supplies and Materials 2.85% 2.82% 2.87% 2.92% Other Operating Costs 4.35% 4.40% 4.47% 4.53% Debt Service 0.00% 0.00% 0.00% 0.00% Capital Outlay 0.08% 0.05% 0.04% 0.04%

Total 100.00% 100.00% 100.00% 100.00%

Projected Fund Balance Perentage 21.86% 20.09% 18.55% 17.86%

Student Demographics Enrollment 36,478 36,964 37,521 38,117

*Expenditures are shown as percentage to total expenditures

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Humble Independent School DistrictDebt Service Fund Long-Range Planning


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

Revenues

LocalProperty Taxes 36,763,357$ 37,130,991$ 37,502,301$ 37,877,324$ Interest on Investments 29,000 29,000 29,000 29,000 Tax Increment Fund 7,801,287 7,801,287 7,801,287 7,801,287

Subtotal Local 44,593,644$ 44,961,278$ 45,332,588$ 45,707,611$

StateExisting Debt Allotment 5,314,935$ 5,498,156$ 5,729,240$ 6,287,490$ Instructional Facility Allotment 425,825 403,111 401,460 381,889

Subtotal State 5,740,760$ 5,901,267$ 6,130,700$ 6,669,379$

Total Revenues 50,334,404$ 50,862,545$ 51,463,288$ 52,376,990$










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Humble Independent School DistrictNational School Breakfast and Lunch Program Long-Range Plan


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)


Total Revenues 14,626,269$ 14,790,129$ 14,978,158$ 15,191,780$










Child Nutrition Services submitted a plan to the Texas Department of Agriculture for use of the 2010-11 fund balance. The plan was approved and the 2011-2012 budget was amended to reflect the approved use of fund balance. However, not all of the construction was completed before June 30, 2012. Therefore, a carryover encumbrance of $1,085,395 will be reflected in an amendment to the 2012-13 budget. This will reduce the 2012-13 estimated restricted fund balance to $3,946,985 or 25.1%.

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Humble Independent School DistrictNational School Breakfast and Lunch Program Long-Range Plan Ratios


2012-13 (Budgeted)

2013-14 (Projected)

2014-15 (Projected)

2015-16 (Projected)

Revenues per Enrollment 401$ 400$ 399$ 399$

Expenditures per Enrollment 401$ 430$ 410$ 416$

Expenditures Payroll 39.86% 38.23% 40.35% 41.17% Professional & Contracted Svcs 2.90% 2.72% 2.87% 2.93% Supplies and Materials 53.84% 51.51% 55.42% 57.64% Other Operating Costs 0.83% 0.78% 0.82% 0.84% Capital Outlay 2.57% 6.76% 0.53% 0.53%

Total 100.00% 100.00% 100.00% 103.11%

Fund Balance 34.41% 24.68% 23.01% 18.19%

Student Demographics Enrollment 36,478 36,964 37,521 38,117

Increase in Participation 1% 1% 2% 2%

Increase in Staff/Payroll /Benefits 139,127$ 247,810$ 121,566$ 126,429$

Increase in Professional & Contracted Svcs 2% 2% 2% 2%

Increase in Supplies and Materials 4% 4% 4% 4%

Increase in Other Operating Costs 2% 2% 2% 2%

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Bonded Debt

Humble Independent School DistrictOutstanding Debt


$17,130,000 $10,330,000 $56,615,000 $32,450,000Unlimited Tax Unlimited Tax Unlimited Tax Unlimited Tax

Refunding Bonds Buildinge & Refunding Bonds Variable Rate Bonds (1) Building BondsFiscal Series 2000 Series 2002A Series 2003 Series 2005Year Principal Interest Principal Interest Principal Interest Principal Interest

2013 2,790,000 4,430,000 370,000 408,318 2,087,002 1,925,000 1,521,625

2014 3,135,000 5,600,000 475,000 393,519 2,087,002 2,025,000 1,435,000

2015 3,805,000 7,600,000 445,000 374,519 4,620,000 2,087,001 2,125,000 1,333,750

2016 3,635,000 8,085,000 505,000 356,163 6,130,000 1,953,020 2,225,000 1,227,500

2017 1,695,000 4,185,000 950,000 334,448 6,405,000 1,759,926 2,350,000 1,116,250

2018 1,195,000 292,648 6,695,000 1,542,156 2,450,000 998,750

2019 1,210,000 238,872 6,995,000 1,299,462 2,575,000 876,250

2020 1,225,000 183,212 7,310,000 1,037,150 2,700,000 747,500

2021 1,290,000 125,638 7,640,000 752,060 2,850,000 612,500

2022 1,355,000 64,362 7,980,000 446,460 2,975,000 470,000

2023 2,840,000 119,280 3,125,000 321,250

2024 3,300,000 165,000

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

2035

Total 15,060,000$ 29,900,000$ 9,020,000$ 2,771,699$ 56,615,000$ 15,170,519$ 30,625,000$ 10,825,375$

(1) Converted to Fixed Rate in 2009

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Humble Independent School DistrictOutstanding Debt (Continued)


$21,690,000 $37,445,000 $121,750,000 $79,700,000Unlimited Tax Unlimited Tax Unlimited Tax Unlimited Tax

Refunding Bonds Building Bonds Building Bonds Building BondsFiscal Series 2005A Series 2005B Series 2006 Series 2007Year Principal Interest Principal Interest Principal Interest Principal Interest

2013 3,510,000 950,925 1,310,000 1,795,237 6,035,000 3,969,250

2014 2,910,000 775,425 1,360,000 1,746,112 6,035,000 3,969,250

2015 1,520,000 622,650 1,415,000 1,691,712 6,035,000 3,969,250

2016 1,025,000 542,850 1,470,000 1,635,112 6,035,000 3,969,250

2017 2,990,000 489,037 1,545,000 1,557,937 6,035,000 3,969,250

2018 3,075,000 332,063 1,625,000 1,476,826 2,000,000 6,035,000 2,100,000 3,969,250

2019 3,250,000 170,625 1,715,000 1,391,512 2,000,000 5,955,000 2,200,000 3,880,000

2020 1,800,000 1,301,476 2,000,000 5,875,000 2,400,000 3,770,000

2021 1,895,000 1,206,976 2,000,000 5,787,500 2,600,000 3,650,000

2022 1,995,000 1,107,487 2,000,000 5,687,500 2,700,000 3,520,000

2023 2,100,000 1,002,750 8,650,000 5,587,500 5,400,000 3,385,000

2024 2,205,000 897,750 11,450,000 5,155,000 5,700,000 3,115,000

2025 2,315,000 787,500 14,850,000 4,582,500 5,900,000 2,830,000

2026 2,430,000 671,750 15,600,000 3,840,000 6,200,000 2,535,000

2027 2,555,000 550,250 16,350,000 3,060,000 6,500,000 2,225,000

2028 2,680,000 422,500 17,150,000 2,242,500 6,900,000 1,900,000

2029 2,815,000 288,500 13,500,000 1,385,000 7,200,000 1,555,000

2030 2,955,000 147,750 14,200,000 710,000 7,600,000 1,195,000

2031 8,000,000 815,000

2032 8,300,000 415,000

2033

2034

2035

Total 18,280,000$ 3,883,575$ 36,185,000$ 19,679,137$ 121,750,000$ 86,077,500$ 79,700,000$ 58,605,500$

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$25,000,000 $76,285,000 $19,535,000 $73,510,000Unlimited Tax Unlimited Tax Unlimited Tax Unlimited TaxBuilding Bonds Building Bonds Refunding Bonds Building Bonds

Fiscal Series 2007A Series 2008A Series 2008B Series 2009Year Principal Interest Principal Interest Principal Interest Principal Interest

2013 1,184,750 3,795,358 4,710,000 454,725 1,660,000 3,453,200

2014 1,184,750 3,795,357 3,575,000 301,650 1,720,000 3,386,800

2015 1,184,750 3,795,358 1,220,000 185,463 1,790,000 3,318,000

2016 1,184,750 3,795,357 1,210,000 136,662 1,845,000 3,264,300

2017 1,184,750 3,795,358 1,200,000 92,800 1,900,000 3,208,950

2018 1,100,000 1,184,750 3,245,000 3,795,357 1,195,000 47,800 2,605,000 3,151,950

2019 1,200,000 1,135,250 3,395,000 3,643,233 2,705,000 3,047,750

2020 1,200,000 1,078,250 3,530,000 3,507,432 2,840,000 2,912,500

2021 1,300,000 1,021,250 3,715,000 3,322,108 2,985,000 2,770,500

2022 1,300,000 959,500 3,910,000 3,127,070 3,135,000 2,621,250

2023 1,400,000 897,750 4,120,000 2,921,795 3,290,000 2,464,500

2024 1,400,000 831,250 4,335,000 2,705,495 3,450,000 2,300,000

2025 1,500,000 764,750 4,540,000 2,501,750 3,575,000 2,179,250

2026 1,600,000 693,500 4,765,000 2,274,750 3,750,000 2,000,500

2027 1,600,000 617,500 5,000,000 2,036,500 3,940,000 1,813,000

2028 1,700,000 541,500 5,255,000 1,786,500 4,140,000 1,616,000

2029 1,800,000 460,750 5,515,000 1,523,750 4,340,000 1,409,000

2030 1,900,000 375,250 5,790,000 1,248,000 4,560,000 1,192,000

2031 1,900,000 285,000 6,080,000 958,500 4,785,000 964,000

2032 2,000,000 194,750 6,385,000 654,500 5,025,000 724,750

2033 2,100,000 99,750 6,705,000 335,250 5,280,000 473,500

2034 4,190,000 209,500

2035

Total 25,000,000$ 17,064,500$ 76,285,000$ 55,318,778$ 13,110,000$ 1,219,100$ 73,510,000$ 48,481,200$

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$24,030,000 $33,365,000 Aggregate Unlimited Tax Unlimited Tax Debt Building Bonds Refunding Bonds Service Total

Fiscal Series 2011A Series 2011B Totals DebtYear Principal Interest Principal Interest Principal Interest

2013 1,090,250 1,330,000 1,488,750 17,605,000 32,664,390 50,269,390

2014 1,090,250 1,665,000 1,448,850 16,865,000 33,248,965 50,113,965

2015 1,090,250 2,240,000 1,398,900 19,180,000 34,686,603 53,866,603

2016 795,000 1,090,250 2,365,000 1,331,700 21,205,000 34,606,914 55,811,914

2017 815,000 1,066,400 4,740,000 1,260,750 24,590,000 30,055,856 54,645,856

2018 840,000 1,041,950 4,135,000 1,023,750 32,260,000 24,892,250 57,152,250

2019 865,000 1,016,750 3,875,000 817,000 31,985,000 23,471,704 55,456,704

2020 895,000 990,800 3,940,000 623,250 29,840,000 22,026,570 51,866,570

2021 920,000 963,950 4,150,000 426,250 31,345,000 20,638,732 51,983,732

2022 965,000 917,950 4,375,000 218,750 32,690,000 19,140,329 51,830,329

2023 1,015,000 869,700 31,940,000 17,569,525 49,509,525

2024 1,065,000 818,950 32,905,000 15,988,445 48,893,445

2025 1,120,000 765,700 33,800,000 14,411,450 48,211,450

2026 1,175,000 709,700 35,520,000 12,725,200 48,245,200

2027 1,235,000 650,950 37,180,000 10,953,200 48,133,200

2028 1,295,000 589,200 39,120,000 9,098,200 48,218,200

2029 1,360,000 524,450 36,530,000 7,146,450 43,676,450

2030 1,430,000 456,450 38,435,000 5,324,450 43,759,450

2031 1,500,000 384,950 22,265,000 3,407,450 25,672,450

2032 1,575,000 309,950 23,285,000 2,298,950 25,583,950

2033 1,645,000 239,075 15,730,000 1,147,575 16,877,575

2034 1,720,000 165,050 5,910,000 374,550 6,284,550

2035 1,800,000 85,500 1,800,000 85,500 1,885,500

Total 24,030,000$ 16,928,425$ 32,815,000$ 10,037,950$ 611,985,000$ 375,963,258$ 987,948,258$

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Aggregate Debt Service

$-

$10

$20

$30

$40

$50

$60

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035

Mil

lion

s

Principal Interest

Humble Independent School DistrictBond Ratings


Moody's Standard & PoorsRating Date of Rating Rating Date of Rating

Aaa (1) April, 2011 AAA (1) April, 2011Aa3 September, 2009 AA- September, 2009Aaa (1) March, 2008 AAA (1) March, 2008Aaa (1) April, 2007 AAA (1) April, 2007Aaa (1) December, 2006 AAA (1) December, 2006Aaa (1) April, 2005 AAA (1) April, 2005Aaa (1) December, 2004 AAA (1) December, 2004Aaa (1) March, 2003 AAA (1) March, 2003Aaa (1) November, 2002 AAA (1) November, 2002Aaa (1) January, 2000 AAA (1) January, 2000Aaa (1) January, 1999 AAA (1) January, 1999

(1) Ratings based on municipal bond insurance or PSF guarantee

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Humble Independent School DistrictEstimated Overlapping Debt


Taxing Entity Amount As of Percent(4) Amount

El Dorado Utility District 2,883,926$ 09/30/10 100.00 2,883,926$ Harris County 2,330,652,485 02/28/11 3.80 88,564,794 Harris County Department of Education 7,980,000 08/31/11 3.80 303,240 Harris County Flood Control District 93,645,830 02/28/11 3.80 3,558,542 Harris Co. MUD #461 6,158,579 05/31/11 100.00 6,158,579 Harris Co. MUD #491 19,534,136 11/17/11 100.00 19,534,136 Harris Co. MUD #1061 22,316,676 01/20/12 100.00 22,316,676 Harris Co. MUD #1091 19,396,649 10/02/11 100.00 19,396,649 Harris Co. MUD #1321 5,877,954 05/31/11 100.00 5,877,954 Harris Co. MUD #1511 11,432,267 02/14/12 100.00 11,432,267 Harris Co. MUD #1521 13,330,335 02/22/12 100.00 13,330,335 Harris Co. MUD #1531 20,261,132 09/21/11 100.00 20,261,132 Harris Co. MUD #2781 34,999,893 01/12/12 100.00 34,999,893 Harris Co. MUD #2901 37,341,351 08/25/11 100.00 37,341,351 Harris Co. MUD #3421 13,122,649 01/31/12 100.00 13,122,649 Harris Co. MUD #3441 23,259,094 08/18/11 86.50 20,119,116 Harris Co. MUD #3611 13,067,301 04/13/12 100.00 13,067,301 Harris Co. MUD #4001 29,143,271 10/24/11 100.00 29,143,271 Harris Co. MUD #4121 20,525,579 01/18/11 100.00 20,525,579 Harris Co. MUD #4501 4,642,769 03/31/11 100.00 4,642,769 Harris Co. Toll Road - 02/28/11 3.80 - Harris Co. WC&ID #96 44,806,526 01/03/12 100.00 44,806,526 Houston, City of 2,962,330,044 06/30/11 3.05 90,351,066 Humble, City of 2,217,968 01/31/10 93.24 2,068,033 Lone Star College System 516,389,161 08/31/11 9.06 46,784,858 Port of Houston Authority 704,419,397 12/31/11 3.80 26,767,937 Trail of the Lakes MUD1 21,801,120 03/26/12 100.00 21,801,120

Total Overlapping Debt: 619,159,700$

Humble Independent School District Debt: 06/30/12 611,985,000 *

Total Direct and Overlapping Debt: 1,231,144,700$

Ratio of Total Direct and Overlapping Debt to 2011 Assessed Valuation2 11.54%

Total Direct and Overlapping Debt per Capita3 7,146$

2011 Assessed Valuation per Capita3 61,913$

4 The percentage of overlapping debt is estimated using taxable assessed property values. Percentages were estimated by determining

the portion of the overlapping taxing authority's taxable assessed value that is within the District's boundaries and dividing it by theoverlapping taxing authority's total taxable assessed value.

Source of information: Texas Municipal Reports.

* Gross Debt

1Each Municipal Utility District (MUD) affects a distinct area of the District; the MUDs do not overlap one another.2The 2011 assessed valuation is $10,666,905,256.3The estimated 2012 population is 172,290.

Net Debt Overlapping

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Property Taxes

Fiscal Tax Maintenance & Debt Total Year Year Operations Service Tax Rate

2003-04 2003 $1.5000 $0.2400 $1.74002004-05 2004 $1.5000 $0.2400 $1.74002005-06 2005 $1.5000 $0.2700 $1.77002006-07 2006 $1.3700 $0.2700 $1.64002007-08 2007 $1.0400 $0.2700 $1.31002008-09 2008 $1.1700 $0.3500 $1.52002009-10 2009 $1.1700 $0.3500 $1.52002010-11 2010 $1.1700 $0.3500 $1.52002011-12 2011 $1.1700 $0.3500 $1.52002012-13 2012 $1.1700 $0.3500 $1.5200


Tax RatesHumble Independent School District

Tax Rates by Fiscal Year

$0.00

$0.20

$0.40

$0.60

$0.80

$1.00

$1.20

$1.40

$1.60

$1.80

$2.00

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Maintenance & Operations Debt Service

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Maintenance & DebtDistrict Operations Service Total

Aldine ISD Adopted 1.1334$ 0.1950$ 1.3284$

Clear Creek ISD Proposed 1.0400$ 0.3200$ 1.3600$

Cypress-Fairbanks ISD Proposed 1.0400$ 0.4100$ 1.4500$

Galena Park ISD Adopted 1.2433$ 0.2701$ 1.5134$

Humble ISD Proposed 1.1700$ 0.3500$ 1.5200$

Klein ISD Proposed 1.0400$ 0.4000$ 1.4400$

New Caney ISD Adopted 1.0400$ 0.5000$ 1.5400$

Pasadena ISD Adopted 1.0700$ 0.2800$ 1.3500$

Sheldon ISD Adopted 1.0700$ 0.2800$ 1.3500$

Spring Branch ISD Proposed 1.0900$ 0.3045$ 1.3945$

Spring ISD Proposed 1.0400$ 0.5300$ 1.5700$

Humble Independent School DistrictTax Rate Comparison

2012 Tax Rates

Tax Rate Comparison

$- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60

Aldine

Clear Creek

Cypress-Fairbanks

Galena Park

Humble

Klein

New Caney

Pasadena

Sheldon

Spring Branch

Spring

Maintenance & Operations Debt Service

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Collections In

Fiscal Tax Net Taxable % Total Current Taxes Collected Subsequent Total Taxes Collected

Year Year Values Change Tax Levy Amount % Years Amount %

2003-04 2003 6,531,754,436$ n/a 111,803,038$ 108,589,751$ 97.1% 3,036,080$ 111,625,831$ 99.8%2004-05 2004 7,123,029,982$ 9.1% 121,798,869$ 118,448,409$ 97.2% 3,144,686$ 121,593,095$ 99.8%2005-06 2005 7,765,515,685$ 9.0% 134,956,242$ 130,148,994$ 96.4% 4,539,944$ 134,688,938$ 99.8%2006-07 2006 8,386,605,261$ 8.0% 135,473,668$ 130,432,979$ 96.3% 4,804,336$ 135,237,315$ 99.8%2007-08 2007 9,548,595,428$ 13.9% 122,554,720$ 118,504,331$ 96.7% 3,661,958$ 122,166,289$ 99.7%2008-09 2008 10,414,226,700$ 9.1% 153,795,249$ 149,268,418$ 97.1% 3,257,121$ 152,525,539$ 99.2%2009-10 2009 10,624,062,726$ 2.0% 157,313,025$ 153,323,239$ 97.5% 2,520,194$ 155,843,433$ 99.1%2010-11 2010 10,564,977,883$ -0.6% 156,665,558$ 153,511,322$ 98.0% 1,857,031$ 155,368,353$ 99.2%2011-12 2011 10,666,905,256$ 1.0% 158,494,106$ 155,817,494$ 98.3% 155,817,494$ 98.3%2012-13 2012 10,663,772,971$ 0.0%


Property Tax Levies and CollectionsHumble Independent School District

Budget For the Year Ending June 30, 2013

Property Tax Collections

$-

$20

$40

$60

$80

$100

$120

$140

$160

2003 2004 2005 2006 2007 2008 2009 2010 2011

Mil

lion

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Current Collections Subsequent Years Total Tax Levy

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Humble Independent School DistrictDistribution of Tax Base

Budget for the Year Ending June 30, 2013

Tax Roll Tax Roll Tax Roll Tax Roll Tax Roll1

2008-09 2009-10 2010-11 2011-12 2012-13

Residential 7,991,135,853$ 8,166,185,980$ 8,271,446,718$ 8,327,981,827$ 8,325,538,135$

Commercial & Industrial 1,902,944,942 1,968,131,161 1,823,965,953 1,883,768,525 1,883,211,643

Commercial & Residential Acreage 266,051,977 221,041,865 203,589,076 190,984,454 190,924,191

Undeveloped Land 107,957,939 128,159,560 122,504,919 130,112,927 130,076,703

Utilities, Minerals & Pipelines 146,135,989 140,544,160 143,471,217 134,057,523 134,022,299

Taxable Assessed Value 10,414,226,700$ 10,624,062,726$ 10,564,977,883$ 10,666,905,256$ 10,663,772,971$

(1) Based on estimated 2012 Total Certified Assessed Values


Taxable Assessed Valuation by Category

$-

$1

$2

$3

$4

$5

$6

$7

$8

$9

2008-09 2009-10 2010-11 2011-12 2012-13

Bill

ion

s

Residential

Commercial &Industrial

Commercial &Residential Acreage

Undeveloped Land

Utilities, Minerals &Pipelines

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Humble Independent School DistrictTax Levy on Average Residence

Budget For the Year Ending June 30, 2013

2008-09 2009-10 2010-11 2011-12 2012-13

Average Market Value 179,410$ 179,566$ 174,403$ 172,431$ 169,285$

Average Taxable Value 159,019$ 163,842$ 159,230$ 157,211$ 154,017$

Rate/$100 Value 1.5200$ 1.5200$ 1.5200$ 1.5200$ 1.5200$

Tax on Average Residence 2,417$ 2,490$ 2,420$ 2,390$ 2,341$

Source: Newspaper Proposed Rate Notice

Tax Levy on Average Residence

$140

$145

$150

$155

$160

$165

$170

$175

$180

$185

2008-09 2009-10 2010-11 2011-12 2012-13

Tho

usa

nd

s

$2,250

$2,300

$2,350

$2,400

$2,450

$2,500

$2,550

Average Market Value Average Taxable Value Tax on Average Residence

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Humble Independent School District2012 Roll Largest Taxpayers


Nature of Total Taxable % of Total

Principal Taxpayers Property Value Assessed Value1

1 Centerpoint Energy LLP Utility $73,115,341 0.69%

2 GGP Deerbrook LP Shopping Center 58,298,313 0.55%

3 Wal Mart Retailer 43,911,815 0.41%

4 Cole Mt Humble TX LLC Shopping Center 42,678,683 0.40%

5 IVC Deerbrook LLC Shopping Center 41,022,159 0.38%

6 Kingwood Gardens Assoc LLC Apartments 34,000,000 0.32%

7 Lawler Foods Wholesale Bakery 30,122,227 0.28%

8 Mid America Apartments LP Apartments 32,692,359 0.31%

9 Beltway Eagle Apartments Apartments 29,981,682 0.28%

10 Kingwood Country Club LLC Country Club 26,324,279 0.25%

11 Target Corporation Retailer 25,123,245 0.24%

12 Central Telephone Co of Texas Utility 21,680,970 0.20%

13 4855 Magnolia Cove Dr LLC Apartments 20,422,943 0.19%

14 SC Waterford Fall Creek Owner LP Apartments 19,210,000 0.18%

15 Calistoga Harbor Cove LLC Apartments 19,138,644 0.18%

16 Timberlakes Lighthouse Apartments 18,071,178 0.17%

17 Alta Pine Forest LP Apartments 17,621,412 0.17%

18 LTF Real Estate Company Inc Fitness Clubs 17,575,403 0.16%

19 WRI Retail Pool I LP Shopping Center 17,563,908 0.16%

20 Woodland Hills LLC Apartments 17,500,000 0.16%

Total $606,054,561 5.68%

1 Based on estimated 2012 Total Certified Assessed Values 10,663,772,971$


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Total Total Taxable Estimated Assessed vs.

Fiscal Residential Commercial Real Personal Assessed Tax Actual Estimated

Year Property Property Property Property Value Rate Value1 Actual Value

2002-03 5,019$ 477$ 5,496$ 528$ 6,023$ $1.7400 6,575$ 91.61%2003-04 5,514$ 482$ 5,995$ 536$ 6,532$ $1.7400 7,132$ 91.58%2004-05 5,517$ 1,051$ 6,568$ 555$ 7,123$ $1.7400 7,769$ 91.68%2005-06 6,006$ 1,209$ 7,215$ 551$ 7,766$ $1.7700 8,395$ 92.50%2006-07 6,538$ 1,233$ 7,771$ 616$ 8,387$ $1.6400 9,052$ 92.65%2007-08 7,421$ 1,401$ 8,823$ 726$ 9,549$ $1.3100 10,288$ 92.81%2008-09 8,022$ 1,593$ 9,615$ 799$ 10,414$ $1.5200 11,247$ 92.59%2009-10 8,204$ 1,616$ 9,819$ 805$ 10,624$ $1.5200 11,513$ 92.28%2010-11 8,301$ 1,512$ 9,814$ 751$ 10,565$ $1.5200 11,466$ 92.14%2011-12 8,356$ 1,567$ 9,923$ 744$ 10,667$ $1.5200 11,586$ 92.06%

1 Estimated actual value is appraised value of taxable property provided by the Harris County Appraisal District.


Humble Independent School DistrictAssessed Value - Real And Personal Property (Millions)


Assessed Property Values

$-

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Mil

lion

s

Residential Commercial Personal

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Student Projections


ProjectedCampuses 2008-09 2009-10 2010-11 2011-12 2012-13

Humble 2,363 2,044 1,734 1,482 1,495 Kingwood 2,949 2,644 2,736 2,664 2,656 Atascocita 3,326 3,213 3,106 2,952 2,983 Kingwood Park 1,218 1,625 1,645 1,637 1,697 Summer Creek - 836 1,382 1,980 2,052 Quest Early College 278 210 200 221 287 Humble Community Learning Center - - - 59 JJAEP 3 6 2 5 -

Subtotal High Schools 10,137 10,578 10,805 11,000 11,170 Humble 988 1,044 1,071 1,126 1,175 Kingwood 970 1,013 998 1,005 958 Creekwood 1,021 970 945 924 928 Atascocita 1,657 1,706 1,075 1,103 1,096 Riverwood 1,092 1,091 1,056 1,074 1,087 Timberwood 1,032 1,133 1,186 1,239 1,267 Ross Sterling 949 977 793 793 842 Woodcreek - - 965 990 1,098

Subtotal Middle Schools 7,709 7,934 8,089 8,254 8,451 Humble 632 653 659 600 595 Lakeland 435 424 732 648 672 North Belt 601 686 717 652 658 Foster 600 592 618 612 611 Woodland Hills 515 540 562 541 542 Bear Branch 535 554 553 595 594 Elm Grove 556 521 502 468 477 Oaks 622 633 625 608 586 Greentree 751 764 772 738 723 Timbers 858 903 821 759 740 Pine Forest 681 678 667 681 654 Deerwood 621 641 551 523 509 Willow Creek 613 575 568 571 544 Hidden Hollow 485 475 581 539 538 Whispering Pines 721 726 716 681 709 Shadow Forest 636 620 606 577 536 Jack Fields 666 641 591 594 574 Oak Forest 663 610 664 659 656 Maplebrook 794 826 825 754 757 Summerwood 876 516 583 627 655 Eagle Springs 1,015 1,063 584 616 641 Park Lakes 791 858 894 910 940 River Pines 823 846 660 689 713 Fall Creek 478 578 667 720 779 Lakeshore - 461 599 689 717 Atascocita Springs - - 651 715 737 Early Learning Wing 69 27 51 56 -

Subtotal Elementary 16,037 16,411 17,019 16,822 16,857 Totals 33,883 34,923 35,913 36,076 36,478

Past and Current Student EnrollmentPer PEIMS Fall Submission

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Fiscal Year EE+PK KG 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th Total2009 1,176 2,279 2,479 2,519 2,553 2,489 2,540 2,564 2,577 2,571 2,626 2,605 2,617 2,288 33,883 2010 1,218 2,412 2,537 2,499 2,604 2,581 2,560 2,640 2,642 2,654 2,718 2,718 2,633 2,507 34,923 2011 1,351 2,517 2,580 2,586 2,604 2,678 2,702 2,679 2,713 2,697 2,980 2,750 2,628 2,448 35,913 2012 881 2,471 2,717 2,665 2,637 2,670 2,725 2,771 2,751 2,744 3,078 2,723 2,629 2,558 36,020 2013 813 2,413 2,651 2,783 2,743 2,703 2,751 2,818 2,842 2,791 3,100 2,959 2,614 2,497 36,478 2014 801 2,447 2,688 2,822 2,781 2,741 2,790 2,858 2,881 2,830 3,143 3,000 2,650 2,532 36,964 2015 813 2,485 2,728 2,865 2,823 2,782 2,832 2,901 2,925 2,872 3,190 3,045 2,690 2,570 37,521 2016 825 2,531 2,661 2,789 2,942 2,888 2,861 2,923 2,969 2,961 3,239 3,061 2,917 2,550 38,117 2017 840 2,581 2,709 2,720 2,864 3,009 2,969 2,953 2,991 3,005 3,338 3,106 2,932 2,765 38,782 2018 858 2,636 2,775 2,781 2,805 2,942 3,108 3,078 3,035 3,040 3,402 3,216 2,988 2,791 39,455 2019 875 2,694 2,832 2,847 2,866 2,880 3,036 3,219 3,161 3,083 3,442 3,276 3,091 2,843 40,145 2020 896 2,757 2,902 2,902 2,932 2,940 2,969 3,142 3,303 3,208 3,488 3,309 3,146 2,938 40,832 2021 921 2,823 2,963 2,978 2,992 3,011 3,035 3,077 3,229 3,357 3,633 3,357 3,182 2,994 41,552 2022 947 2,894 3,035 3,041 3,071 3,074 3,109 3,145 3,162 3,282 3,802 3,498 3,228 3,029 42,317

Source: Population & Survey Analysts - Demographic Update March, 2012

Humble Independent School DistrictStudent Projections

Low Growth Scenario by Grade

Student Projections - Low Growth Scenario

32,000

34,000

36,000

38,000

40,000

42,000

44,000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

PASA Projected Low Growth Actual PEIMS Enrollment

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Position Allocation FormulaPrincipal 1.00 1 Per CampusAssistant Principal 1.00 Enrollment Greater than 900 = 2.0 FTEs Per CampusCounselors 1.00 1 Per CampusPrincipal's Secretary 1.00 1 Per CampusRegistrar 1.00 1 Per CampusOffice Aide 1.00 1 Per CampusParaprofessionals 2.00 Add 1 per PK teacherNurse 1.00 1 Per CampusLibrarian 1.00 1 Per CampusMusic 1.00 1 Per CampusPhysical Education 1.00 1 Per CampusComputer 1.00 1 Per CampusAcademic Lead Teacher 2.00 2 Per CampusTeacher-At Risk At Risk / 150 students = FTEs Per CampusTeacher-School Size Enrollment 550-749 = .5 FTE / Greater than 749 = 1.0 FTE Per CampusTeacher-Economically Disadvantaged (ED) ED Enrollment / 350 students = .5 FTE Per CampusTeachers - PK 4 Bilingual Enrollment / 44 + English Enrollment / 44 = FTEs per CampusTeachers - K Bilingual Enrollment / 22 + English Enrollment / 22 = FTEs per CampusTeachers - 1st Bilingual Enrollment / 22 + English Enrollment / 22 = FTEs per CampusTeachers - 2nd Bilingual Enrollment / 22 + English Enrollment / 22 = FTEs per CampusTeachers - 3rd Bilingual Enrollment / 24 + English Enrollment / 24 = FTEs per CampusTeachers - 4th Bilingual Enrollment / 24 + English Enrollment / 24 = FTEs per CampusTeachers - 5th Bilingual Enrollment / 28 + English Enrollment / 28 = FTEs per CampusNotes:Campuses may receive additional staffing allocations based on students' educational needs, disabilities, and language learningneeds at each campus. Where formulas are used, round to nearest .50 FTE.

Elementary School StaffingBasic Education Allocations

For the Budget 2012-13


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Position Allocation FormulaCampus Staff:Principal 1.00 1 Per CampusAssistant Principal 2.00 If ED % > 50 or Enrollment > 1090 = 3.0 FTEs Per CampusCounselors 1.00 1 Per CampusPrincipal's Secretary 1.00 1 Per CampusAssistant Prncipal's Secretary 2.00 If ED % > 50 or Enrollment > 1090 = 3.0 FTEs Per CampusInstructional Technology Aide 1.00 1 Per CampusBookkeeper 1.00 1 Per CampusRegistrar 1.00 1 Per CampusParaprofessionals 1.00 Enrollment > 1300 = 2.0 FTEsNurse 1.00 1 Per CampusLibrarian 1.00 1 Per Campus

Regular Education TeachersAcademic Lead Teacher 3.00 3 Per CampusData & Accountability Teacher 1.00 1 Per CampusREEL 1.00 1 Per CampusBand 2.00 Enrollment > 250 = 3.0 FTEs Per CampusChoir 1.00 Enrollment > 215 = 2.0 FTEs; > 350 = 3.0 FTEs Per CampusOrchestra 1.00 Enrollment > 150 = 2.0 FTEs; > 300 = 3.0 FTEs Per CampusTheater 1.00 Enrollment > 215 = 2.0 FTEs; > 350 = 3.0 FTEs Per CampusTeachers Enrollment / 26.5 students = FTEs Per CampusAdditional Teachers - ED ED / Total Enrollment x 2.5 FTEs Per CampusAdditional Teachers - At Risk AR Enrollment x $558 / $50,000 (6.0 FTEs Max) = FTEs Per CampusNotes:Campuses may receive additional staffing allocations based on students' educational needs, disabilities, and language learning needs at each campus. Where formulas are used, round to nearest .50 FTE.

Basic Education Allocations

Humble Independent School DistrictMiddle School Staffing


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Position Allocation FormulaCampus Staff:Principal 1.00 1 Per CampusAssociate Principal 1.00 1 Per CampusAssistant Principal Enrollment / 425 = FTEs per CampusCounselors Enrollment / 425 = FTEs per CampusCampus Athletic Coordinator 1.00 1 Per CampusTrainer 2.00 2 Per CampusPrincipal's Secretary 1.00 1 Per CampusAssociate Principal's Secretary 1.00 1 Per CampusAssistant Principal's Secretary Enrollment / 425 = FTEs per CampusInstructional Technology Aide 1.00 1 Per CampusBookkeeper 1.00 1 Per CampusCounselor Office Manager 1.00 1 Per CampusRegistrar 1.00 1 Per CampusAttendance Clerk / Specialist 2.00 2 Per CampusParaprofessionals 3.00 Enrollment > 2900 = 4.0 FTEs Per CampusNurse 1.00 1 Per CampusLVN Clinic 1.00 1 Per CampusLibrarian 1.00 Enrollment > 2000 = 2.0 FTEs Per CampusDeaf interpreter 1 Per Deaf TeacherCoaching Support As Mandated

Regular Education TeachersAcademic Lead Teacher 4.00 4 Per CampusData & Accountability Teacher 1.00 1 Per CampusREEL 1.00 1 Per CampusBand 2.00 Enrollment > 250 = 3.0 FTEs Per CampusChoir 1.00 Enrollment > 207 = 2.0 FTEs; > 350 = 3.0 FTEs Per CampusOrchestra 1.00 Enrollment > 150 = 2.0 FTEs; > 300 = 3.0 FTEs Per CampusTheater 1.00 Enrollment > 207 = 2.0 FTEs; > 350 = 3.0 FTEs Per CampusROTC 2.00Teachers Enrollment / 28 students = FTEs Per CampusAdditional Teachers - ED ED Percentage > 30 = ED / Enrollment x 8.5 FTEs Per CampusAdditional Teachers - At Risk AR Enrollment x $558 / $50,000 (7.0 FTEs Max) Per CampusNotes:Campuses may receive additional staffing allocations based on students' educational needs, disabilities, and language learning needs at each campus. Where formulas are used, round to nearest .50 FTE.

Basic Education Allocations

Humble Independent School DistrictHigh School Staffing


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Actuals Actuals Actuals Actuals BudgetFull-Time Equivalents by Position 2008-09 2009-10 2010-11 2011-12 2012-13

Special Duty Teacher 39.40 0.00 0.00 0.00 0.0047 Substitute Teacher - 2.00 1.00 0.00 0.0087 Teacher 2,252.20 2,424.30 2,480.10 2,310.40 2,333.88

Total Teachers 2,291.60 2,426.30 2,481.10 2,310.40 2,333.88Student/Teacher Ratio (see note below) 14.79 14.39 14.47 15.61 15.63

8 Counselor 70.70 75.50 81.30 80.40 80.5011 Educational Diagnostician 24.90 32.80 33.50 33.80 34.7813 Librarian 27.00 29.10 31.50 31.00 42.0016 Occupational Therapist 8.20 6.00 6.80 7.00 8.4017 Certified Orientation/Mobility Specialist (COMS) 4.00 2.00 2.00 2.00 2.0018 Physical Therapist 4.80 4.80 3.80 2.00 3.0022 School Nurse 32.70 33.60 34.30 33.60 40.0023 LSSP/Psychologist 29.90 29.20 33.90 32.60 37.0924 Social Worker 1.90 1.90 1.80 1.00 1.0026 Speech Therapist/Speech-Language Pathologist 40.60 44.20 46.30 49.00 51.0930 Visiting Teacher 1.00 1.00 1.00 - -41 Teacher Facilitator 1.00 147.10 151.30 138.00 136.6054 Department Head 1.00 - - - -56 Athletic Trainer 1.00 6.20 5.90 6.20 10.0058 Campus Professional 8.70 20.10 64.70 80.10 71.0080 Non-Campus Professional 167.50 101.40 114.90 106.40 112.00

Total Professional Support 424.90 534.90 613.00 603.10 629.46Student/Professional Support Ratio 79.74 65.29 58.59 59.82 57.95

3 Assistant Principal 77.00 95.60 99.40 81.60 83.0012 District Instructional Program Director/Executive - 2.00 2.00 - -20 Principal 39.00 39.00 40.80 42.00 42.0028 Teacher Supervisor 22.40 13.80 9.10 - 2.0040 Athletic Director 1.00 - - - -

Total Campus Administation 139.40 150.40 151.30 123.60 127.00Student/Campus Administration Ratio 243.06 232.20 237.36 291.88 287.23

4 Assistant/Associate/Deputy 4.90 5.00 5.00 5.00 7.0012 District Instructional Program Director/Executive 25.60 22.00 21.90 28.10 30.0027 Superintendent 1.00 1.00 1.00 1.00 1.0028 Teacher Supervisor - 11.20 11.00 2.00 -40 Athletic Director 2.00 2.00 2.00 2.00 2.0043 Business Manager 1.00 1.00 1.00 1.00 1.0044 Tax Assessor/Collector 1.00 2.00 2.00 2.00 2.0045 Director of Personnel - 1.00 1.00 1.00 1.00

Total Central Administration 35.50 45.20 44.90 42.10 44.00Student/Central Administration Ratio 954.45 772.63 799.84 856.91 829.05

33 Education Aides 374.30 394.80 389.60 332.80 391.2936 Certified Interpreter 1.00 - 1.80 - 6.0037 Non-Certified Interpreter - - - - -

Total Educational Aides 375.30 394.80 391.40 332.80 397.29Student/Educational Aides Ratio 90.28 88.46 91.76 108.40 91.82Total Auxiliary 1,107.90 1,210.50 1,130.20 1,113.60 1,330.83Student/Auxiliary Ratio 30.58 28.85 31.78 32.40 27.41Total Staff 4,374.60 4,762.10 4,811.90 4,525.60 4,862.46Total Student/Staff Ratio (see note below) 7.75 7.33 7.46 7.97 7.50Total Enrollment Per PEIMS 33,883 34,923 35,913 36,076 36,478

School FIRST Range for Student/Teacher Ratio 13.5 (Low) 22.0 (High)School FIRST Range for Total Student/Staff Ratio 7.0 (Low) 14.0 (High)


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Employee Resource Allocations

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Compensation Plan

Years of Bachelor's Master's DoctorateExperience Degree Degree Degree

0 - 1 $42,500 $43,500 $44,0002 $42,925 $43,925 $44,4253 $43,138 $44,138 $44,6384 $43,891 $44,891 $45,3915 $44,095 $45,095 $45,5956 $44,300 $45,300 $45,8007 $44,504 $45,504 $46,0048 $44,709 $45,709 $46,2099 $44,913 $45,913 $46,41310 $45,348 $46,348 $46,84811 $45,782 $46,782 $47,28212 $46,217 $47,217 $47,71713 $46,652 $47,652 $48,15214 $47,470 $48,470 $48,97015 $48,185 $49,185 $49,68516 $48,799 $49,799 $50,29917 $49,515 $50,515 $51,01518 $50,281 $51,281 $51,78119 $51,151 $52,151 $52,65120 $51,866 $52,866 $53,36621 $52,865 $53,865 $54,36522 $53,584 $54,584 $55,08423 $54,303 $55,303 $55,80324 $55,022 $56,022 $56,52225 $55,484 $56,484 $56,984

> 25 Years $55,843 $56,843 $57,343

1. Salaries quoted from this hiring schedule are for the 2012-13 school year only. Future salary increases cannot be

predicted from this schedule.

2. This schedule illustrates minimum salaries only. Employees could be paid more than these amounts for working

additional duty days or when receiving extra-curricular stipends.

3. Teachers returning to the profession as "Retire/Rehire" will only be granted years of experience earned as of their

retirement date, up to a maximum of 25 years. Returning teachers classified as "Retire/Rehire" do not receive

annual salary increases.

Humble ISD2012-13 Hiring Schedule

Teachers / Nurses (BSRN) / Librarians / Speech Therapy Asst.

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Humble I.S.D. Salary Schedule, 2012-13Administrative/Instructional Programs

Chapter 21 Contract EmployeesPay Grade Job Titles

AP

1 Assistant Principal Elementary Min Mid Maxmonthly $5,241 $6,315 $7,388

11 mo, 209 days $57,651 $69,465 $81,268

2 Assistant Principal, MS Min Mid MaxAssistant Principal Cambridge, monthly $5,554 $6,693 $7,833 DAEP, QECHS 11 mo, 209 days $61,094 $73,623 $86,163

3 Assistant Principal, HS Min Mid MaxAssistant Principal, CATE monthly $5,888 $7,095 $8,302 Center (226) 11 mo, 209 days $64,768 $78,045 $91,322

12 mo, 226 days $70,656 $85,140 $99,624

4 Associate Principal, HS Min Mid MaxPrincipal Elementary monthly $6,241 $7,521 $8,800

12 mo, 226 days $74,892 $90,252 $105,600

5 Principal Middle School Min Mid Maxmonthly $6,615 $7,972 $9,329

12 mo, 226 days $79,380 $95,664 $111,948

6 Principal Alt School Min Mid Max Cambridge, DAEP, QECHS monthly $7,015 $8,450 $9,886

12 mo, 226 days $84,180 $101,400 $118,632

7 Principal High School Min Mid Max

monthly $8,557 $10,309 $12,062 12 mo, 226 days $102,684 $123,708 $144,744

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Humble I.S.D. Salary Schedule, 2012-13Administrative Management

Pay Grade Job Titles

AM

1 (No Contracts- Exempt) Min Mid MaxPeims Coordinator Monthly $3,257 $3,900 $4,544Resource Development Specialist 12 mo/226 days $39,084 $46,800 $54,528

2 (No Contracts- Exempt) Min Mid MaxAssistant Tax Collector Monthly $3,908 $4,680 $5,452Benefits Analyst 12 mo/226 days $46,896 $56,160 $65,424

Coord Business ServicesExecutive Assistant, Supt.Purchasing ManagerSubstitute CoordinatorSupervisors: Crafts, CNS, CNS Maintenance, Custodial, Transportation

3 (No Contracts- Exempt) Min Mid MaxAccountant Monthly $4,393 $5,283 $6,173Coordinator: Communications, 12 mo/226 days $52,716 $63,396 $74,076

Philanthropic Resources, PublicationsFleet ManagerIntegrated Security TechnicianProj Mngr Safe & Secure SchoolsSupervisor: Accts Payable, Crafts, Document Center, Mech/Elec/Plumb, Warehouse

4 (Contracts- Exempt) Min Mid MaxAccountant Budget Control Monthly $4,900 $5,869 $6,837Assistant Director: Purch/Risk 12 mo/226 days $58,800 $70,428 $82,044

Coordinators: General Ledger, Leave, Payroll & Benefits, Support Servs.Construction Project ManagerSpecialist Funding & Reporting

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Humble I.S.D. Salary Schedule, 2012-13Administrative Management

PayGrade Job Titles

AM

5 (Contracts- Exempt) Min Mid MaxAssistant Director: CNS, Data Monthly $5,978 $7,160 $8,341 Quality, Maintenance, 12 mo/226 days $71,866 $86,078 $100,289

Special Ed., TransportationBusiness Systems ManagerCoordinator: Cert/Records, Compensation, EmploymentDirector: Arts Education, Internal Audits, Prof. Development, Safe & Secure, Student Support ServicesQuality Control Specialist (Const)

6 (Contracts- Exempt) Min Mid MaxChief of Police Monthly $7,065 $8,512 $9,959Director: Athletics, AVID, Budget, 12 mo/226 days $85,341 $102,217 $119,093

Campus Support, Career & Technology, Child Nutrition, Community Development, Curr & Inst Lead, Data Quality, Financial Servs Lead, Human Resources, Maintenance, Public Information, Purchasing/ Risk Management, Special Ed., Special Programs, Technology Services, Transportation, Treasury & Prop Tax Admn

2012-13 Salary Schedule Humble ISDExecutive Leadership


EX (Contracts- Exempt)

1 Assistant Superintendent Min Mid Max Elementary, Middle and High Monthly $8,333 $10,833 $12,500 Schools 12 mo/226 days $100,000 $130,000 $155,000

Data Quality, Finance, Human Resources, Support ServicesAttorney/General CounselChief Academic Officer/Deputy Supt.

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Humble I.S.D. Salary Schedule, 2012-13 Instructional Program SupportChapter 21 Contract Employees


IP

1 Social Worker Min Mid Max monthly $4,171 $5,012 $5,854

10.5 mo, 195 days $43,796 $52,626 $61,467 11 mo, 204 days $45,881 $55,132 $64,394

2 Facilitators - Bilingual, Reading Min Mid Max Special Ed. monthly $4,312 $5,263 $6,213Instructional Specialists - Math, 10 mo, 187 days $43,120 $52,630 $62,130 Science, Special Ed 10 mo, 190 days $43,812 $53,474 $63,127Reading Recovery Lead Teacher 10.5 mo, 195 days $44,965 $54,882 $64,788Transition Facilitator 10.5 mo, 202 days $46,579 $56,852 $67,114

11 mo, 204 days $47,040 $57,415 $67,77811 mo, 209 days $47,432 $57,893 $68,34311 mo, 214 days $47,693 $58,212 $68,719

3 Counselor, All levels Min Mid MaxDiagnostician monthly $4,732 $5,667 $6,602LSSP 10 mo, 187 days $47,320 $56,670 $66,877Occupational Therapist 10 mo, 190 days $48,079 $57,579 $67,950Orientation & Mobility Specialist 10.5 mo, 195 days $49,344 $59,094 $69,738Physical Therapist 10.5 mo, 200 days $50,610 $60,610 $71,526Speech Therapist ASHA/CCC 11 mo. , 202 days $51,116 $61,216 $72,241Visually Handicapped Consultant 11 mo, 204 days $51,622 $61,822 $72,957

11 mo, 209 days $52,887 $63,337 $74,74511 mo, 214 days $55,021 $65,893 $76,53312 mo, 220 days $55,671 $66,671 $78,67912 mo, 226 days $57,189 $68,489 $80,825

4 Inst Technology Specialist Min Mid Maxmonthly $5,016 $6,007 $6,998

11 mo, 209 days $55,176 $66,077 $76,97812 mo, 226 days $60,192 $72,084 $83,976

5 Campus Athletic Coordinator (HS) Min Mid MaxCoordinator: Benchmark Assmt, monthly $5,317 $6,367 $7,418 Bilingual, Career & Tech, 11 mo, 209 days $58,487 $70,037 $81,598 Character Ed, Deaf Ed, 12 mo, 226 days $63,804 $76,404 $89,016

Engl/LA/Rdg, Math, Nursing, Science, Special Ed,

Special Proj, Student Assmt,

Title 1, Social Studies

Special Programs Facilitator

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Humble I.S.D. Salary Schedule, 2012-13 Technology

Pay Grades 1-4 are At-willPay Grade Job Titles

TC

1 Technologist Admn/ISC Min Mid MaxSoftware Support Student Info monthly $2,497 $2,997 $3,498

11mo 209 $27,467 $32,967 $38,47812 mo $29,964 $35,964 $41,976

2 Software Support Student Info II Min Mid Max monthly $2,740 $3,292 $3,844 11 mo $30,140 $36,212 $42,284

12 mo $32,880 $39,504 $46,128

3 Desktop Support Specialist Min Mid MaxTechnology Infrastructure monthly $3,144 $3,779 $4,413 12 mo $33,880 $45,348 $52,956

4 CNS Technology Coordinator Min Mid MaxNetwork Systems Specialist monthly $3,827 $4,600 $5,373 12 mo $45,924 $55,200 $64,476

5 (No Contracts- Exempt) Min Mid MaxNetwork Administrator monthly $4,394 $5,284 $6,174Network Engineer 12 mo $52,728 $63,408 $74,088

Systems Analyst/Programmer

6 (Contracts- Exempt) Min Mid MaxSenior Network Administrator monthly $5,001 $6,025 $7,049Senior Network Engineer 12 mo $60,012 $72,300 $84,588Senior Systems AnalystAsst Dir, Proj / Network Operations

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Humble I.S.D. Salary Schedule, 2012-13Instructional Support

At-will EmployeesPay Grade Job Titles

IS

1 Aide: Bilingual, Family Literacy, Min Mid Max P.E., Pre-K, Basic Skills, hourly $10.15 $12.15 $14.15 ESL, Library, In-class 186 days/8 hrs $15,103 $18,079 $22,240 Support 195 days/8 hrs $15,834 $18,954 $23,316

2 Aide: Applied Skills, PPCD, Min Mid Max Discipline Program, hourly $10.86 $13.00 $15.15 Elem. Technology 186 days/8 hrs $16,160 $19,344 $23,000

226 days/8 hrs $19,635 $23,504 $27,946

3 Aide: Adaptive Behavior, BTC, Min Mid Max Discipline Prog, Life Skills, hourly $12.09 $14.77 $17.45 Medically Fragile, SCD, 186 days/8 hrs $17,990 $21,978 $27,482 FACTS, Speak Social 187 days/8 hrs $18,087 $22,096 $27,630ELW Educarer 195 days/8 hrs $18,860 $23,041 $28,812Signing Aide 226 days/8 hrs $21,859 $26,704 $33,393

4 Aide, Nurse/LVN Min Mid MaxAide, Visually Impaired (Brailler) hourly $15.59 $18.67 $21.75ELW Lead Teacher 186 days/8 hrs $23,198 $27,781 $32,364Gymnastics 195 days/8 hrs $24,320 $29,125 $33,930LSSP Intern 226 days/8 hrs $28,187 $33,755 $39,324

5 Deaf Interpreter- License Min Mid MaxOccupational Therapy Asst. hourly $21.35 $25.04 $28.73Physical Therapy Asst. 187 days/8 hrs $31,940 $37,460 $42,980

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Humble I.S.D. Salary Schedule, 2012-13 Office Professionals

At-will EmployeesPay

Grade Job Titles

CS

1 Nurse's Aide, Clerical Min Mid MaxOffice Aide, Elem/MS hourly $9.65 $11.69 $13.73

177 days $13,664 $16,553 $19,442186 days $14,359 $17,395 $20,430

2 At Risk Clerk Min Mid MaxCampus Suppt Team Asst.-Entry hourly $10.65 $12.82 $15.27Campus Secretary 186 days $15,932 $19,179 $22,715Receptionist 195 days $16,614 $19,999 $23,814

226 days $19,255 $23,179 $27,600

3 Attendance Clerk, HS Min Mid MaxCampus Suppt Team Asst.-Trained hourly $11.89 $14.24 $16.59Counseling Office Support 186 days $17,692 $21,189 $24,686Records Specialist ISC 195 days $18,548 $22,214 $25,880

204 days $19,404 $23,240 $27,075209 days $19,880 $23,809 $27,738226 days $21,497 $25,746 $29,995

4 Attendance Specialist, all levels Min Mid MaxAsst Prin Secy - MS/HS hourly $12.84 $15.38 $17.92Buyer, Child Nutrition 177 days $18,181 $21,778 $25,375Dept Secy for Child Nutr, 186 days $19,106 $22,885 $26,665 Custodial 195 days $20,030 $23,993 $27,955PRC Library Aide 204 days $20,955 $25,100 $29,245Records Specialist, MS 209 days $21,468 $25,715 $29,962Secy, BTC 226 days $23,215 $27,807 $32,399

Secy, CampusTechnology Aide, Secondary

5 Acct. Payable Specialist Min Mid MaxAssoc Prin Secy, HS hourly $14.25 $17.07 $20.32Bookkeeper, MS 195 days $22,230 $26,629 $31,700Dept Secy for CNS, Curriculum, 204 days $23,256 $27,858 $33,164 Police Dept, Spec Ed 209 days $23,826 $28,541 $33,976Dispatcher, Police Department 226 days $25,764 $30,863 $36,740

Human Resources SpecialistRegistrar, HS Secretary CLCTransportation Payroll Specialist

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Humble I.S.D. Salary Schedule, 2012-13 Office Professionals

At-will EmployeesPay

Grade Job Titles

CS

6 Acct. Payable Specialist Min Mid MaxBookkeeper, HS & Ed. Support hourly $15.40 $18.44 $21.88Compensation Clerk 186 days $22,915 $27,439 $32,500Director's Secy for Career/Tech, 209 days $25,749 $30,832 $36,575 Construction, Fine Arts, Mntc, 226 days $27,843 $33,340 $39,550

Special Ed, Special Programs, Student Support, TransportationDept. Secy for Comm Development, Public InformationPayroll AssistantPrincipal's SecretaryPurchasing SpecialistTax Office AssistantSEM Support SpecialistSpec Prog Childcare/Family Lit Mgr

7 21st Century Grant Supervisor Min Mid MaxAsst. Supervisor, Accts Payable hourly $16.63 $19.92 $23.21Athletic Department Bookkeeper 209 days $27,805 $33,306 $38,807CNS Federal Programs Secretary 226 days $30,067 $36,015 $41,964

Counselor Office Manager, HSDept. Secy for Athletics, Academics, Technology, CNSPrint Shop SupervisorRecords Dept (ISC) SupervisorSupt Office Support

8 Asst. Supervisor, Payroll Min Mid MaxExecutive Assistant, Central Admn hourly $18.45 $21.71 $25.09

226 days $33,358 $39,252 $45,360

9 Buyer, Purchasing Min Mid MaxDeputy Supt. Exec. Asst. hourly $20.11 $23.66 $27.21Paralegal/Legal Support 226 days $36,359 $42,777 $49,196

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Humble I.S.D. Salary Schedule, 2012-13Manual Trades / Hourly At-will Employees


MT

1 Custodian, Entry Min Mid MaxCustodian, Night hourly $8.24 $9.52 $11.02Food Service Floater 177 days/5 hrs $7,292 $8,425 $9,753Food Service Specialist I 181 days/5 hrs $7,457 $8,616 $9,973

210 days/8 hrs $13,843 $15,994 $18,144261 days/8 hrs $17,205 $19,878 $22,550

2 Bus Aide Min Mid MaxCustodian hourly $9.06 $10.80 $12.86Food Service Specialist II 177 days/5 hrs $8,018 $9,558 $11,381

181 days/7 hrs $11,479 $13,684 $16,294210 days/8 hrs $15,221 $18,144 $21,605226 days/8 hrs $16,380 $19,526 $23,251261 days/8 hrs $18,917 $22,550 $26,852

3 Athletic Grounds Crew Min Mid MaxCustodian, Head Elem hourly $10.10 $12.10 $14.47Food Service Specialist III 181 days/5 hrs $9,141 $10,951 $13,095Grounds Crew 210 days/8 hrs $16,968 $20,328 $24,310Mechanic Helper I 261 days/8 hrs $21,089 $25,265 $30,213

Warehouse Worker

4 Cafeteria Manager Intern Min Mid MaxCustodian, Asst Head HS hourly $11.44 $13.70 $15.98Custodian, Head MS 195 days/8hrs $17,846 $21,367 $24,888Security Officer/Monitor 200 days/8 hrs $18,304 $21,920 $25,536Asst. Sup - Athletics Grounds 261 days/8 hrs $23,887 $28,606 $33,324

5 Bus Driver Min Mid MaxCafeteria Mngr Elem Small Campus hourly $12.56 $15.07 $17.96General Maintenance Worker 177 days/5 hrs $11,116 $13,337 $15,895Mechanic Helper II (CDL req) 195 days/8 hrs $19,594 $23,806 $28,018Print Shop Operator 200 days/8 hrs $20,096 $24,112 $28,736Warehouse Specialist 261 days/8 hrs $26,225 $31,466 $37,500

6 Cafeteria Mngr Elem Large Campus Min Mid MaxCafeteria Mngr CLC hourly $14.05 $16.93 $20.28Custodian, Head HS 178 days/5 hrs $12,505 $15,068 $18,049Dispatcher - Police & Transportation 195 days/8 hrs $21,918 $26,777 $31,637Inventory Control Clerk 200 days/8 hrs $22,480 $27,088 $32,448Maintenance On Demand Worker 261 days/8 hrs $29,336 $35,350 $42,345

Mechanic, Small Engine RepairTrainer - Custodial & TransportationTransportation: Coordinator, Field Trip Specialist. Routing Specialist, Video Technician

Humble I.S.D. Salary Schedule, 2012-13

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Humble I.S.D. Salary Schedule, 2012-13Manual Trades / Hourly At-will Employees


MT

7 Asst Supervisor: Custodial, Trans Min Mid MaxBuilding Mechanic hourly $15.58 $18.70 $22.84Cafeteria Mngr Sec Small Campus 261 days/8 hrs $32,531 $39,046 $47,690

CarpenterElectronics TechnicianEnergy Management TechnicianHVAC MechanicLead MOD - Air QualityLocksmithMechanic, TransportationRouting Coordinator, Transportation

8 Athletics Foreman Min Mid MaxCafeteria Mngr Sec Large Campus hourly $17.39 $20.90 $24.72Electrician 261 days/8 hrs $36,310 $43,639 $51,615

Grounds ForemanKitchen Equipment Repair TechMaintenance ForemanPlumberPolice CorporalPolice Officer

Transportation Mechanic Foreman

9 Police Sergeant Min Mid MaxWarehouse Foreman hourly $19.43 $23.39 $27.35

261 days/8 hrs $40,570 $48,838 $57,107

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HUMBLE I.S.D.2012-13 Salary Schedule

Substitute Employees

POSITION Daily RateNon-degreed Substitute $65.00Degreed Substitute $75.00*Texas Certified Substitute $90.00Deaf Education Teacher (Degreed) $90.00Certified Level I Interpreter $85.00Non-certified Interpreter $75.00Humble Retiree (Certified) Teacher $125.00Nurse – Degreed RN $100.00Nurse – Non-degree RN $75.00Nurse – Non-degree LVN $65.00Licensed Cosmetologist $75.00Licensed (Certified) Speech Therapist $100.00ASHA Certified Therapist $130.00Certified Counselor $130.00Degreed Temporary Assignment Teacher (filling an official $140.00vacancy and will approval of Superintendent/Designee)

Beginning on the 11th consecutive work day in the positions identified above, substitute employee will receive an additional $10.00 per day, retroactive to the first day in the assignment.

The following positions may be paid at the maximum daily rates indicated on anas-needed basis with approval of the Superintendent/Designee.Humble Retiree/Former Counselor $200.00Humble Retiree/Former Elementary Administrator $200.00Humble Retiree/Former Secondary Administrator $250.00Humble Retiree/Former Central Office Administrator $300.00Humble Retiree/Former Office Prof. or Para-educator Rate assigned based on

position and qualifications

Substitutes in positions that are identified as substitute shortage areas will receive an additional $10.00 per day for the assignment (Adaptive Behavior, Life Skills, Medically Fragile, Severe Communication Disorders, PPCD, and others identified as shortage areas)

Substitutes for bilingual (Spanish) teaching positions are eligible to receive an additional $10.00 per day when working in a bilingual teaching assignment only after passing a written and oral Spanish competency exam.

*Effective with the 2011-12 school year, out-of-state certified substitutes will be paid the Degreed substitute rate.

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Academic Areas Pay Basis Minimum Midpoint MaximumAcademic Dept Leaders (Eng/Math/SS/Sci) Annual $800Academic Dept Head (non-Core subjects) Annual $500 $2,000Instructional Coaches (Eng, Math, SS, Sci, Spec Ed) (for 10 additional work days during July/August) Annual $2,500Junior Class Sponsor Annual $1,000Lead Counselor Annual $1,000Mentor Coordinator Semester $500New Teacher Mentor Semester $250Senior Class Sponsor Annual $1,200Vocational Teachers (non-degree) Annual $1,500

Clubs and Activities Pay Basis Minimum Midpoint MaximumAuditorium Manager Annual $2,100Cheerleader Sponsor-Freshman Annual $2,500 $3,000 $3,500Cheerleader Sponsor-Jr. Varsity Annual $2,500 $3,000 $3,500Cheerleader Sponsor-Sophomore Annual $2,500 $3,000 $3,500Cheerleader Sponsor-Varsity Annual $4,000 $5,000 $6,000Drill Team Sponsor (209 day contract) Annual $3,200Journalism - Newspaper Annual $2,000Journalism - Yearbook Annual $2,000 $3,000 $4,000National Honor Society Annual $1,000Pep Club Sponsor Annual $1,400 $1,700 $2,000ROTC Advisor (209 day contract) Annual $5,000Student Council Advisor Annual $3,000 $4,000 $5,000Student Council Assistant Annual $1,300 $1,500 $1,800

Performing Arts Pay Basis Minimum Midpoint MaximumBand Director (226 day contract) Annual $6,000 $7,500 $9,000Asst. Band Director (209 day contract) Annual $3,000Choir Director Annual $7,000 $8,000 $9,000Asst. Choir Director Annual $4,500 $5,500 $6,500Orchestra Director Annual $6,000 $7,000 $8,000Asst. Orchestra Director Annual $4,400 $5,200 $6,000Theater Arts Activities/Events Annual $5,200 $6,000 $6,800Asst. Theater Arts Activities Annual $3,000 $3,500 $4,000Speech Activities/Events Annual $3,500 $4,000 $4,500Asst. Speech Activities Annual $2,000 $2,500 $3,000

Discretionary Funding Pay Basis Minimum Midpoint MaximumStudent population less than 500 Semester $1,000Student population 500 - 999 (including QHS/DP/CLC) Semester $3,000Student population 1000 - 1499 Semester $6,000Student population 1500-1999 Semester $9,000Student population 2000 - 2499 Semester $12,000Student population 2500 - 2999 Semester $18,000Student population 3000+ Semester $24,000

HIGH SCHOOL STIPENDS

Humble I.S.D.2012-13 Stipend Schedule

Non-exempt (at-will) employees will not be allowed to be paid a stipend unless the stipend is specifically designated for their position. Prior approval of the Human Resources Department is required before stipend pay can be submitted. Non-exempt employees who receive extra duty stipends must provide specific documentation as to time spent performing the extra duties in accordance with federal Fair Labor Standards Act procedures and district policy.

Employees who perform extra-curricular duties over and above the requirements of their regular position will be paid for those duties by receiving extra duty pay stipends. Stipend pay is a set amount of money according to this schedule, and is based on the value the district places on the activity and not solely on the hours actually spent performing the extra duty assignment.

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Academic Areas Pay Basis Minimum Midpoint MaximumAcademic Dept Leaders (Eng/Math/SS/Sci) Annual $800Academic Dept Head (non-Core subjects) Annual $500 $2,000Instructional Coaches (Eng, Math, SS, Sci, Spec Ed) (for 8 additional work days during July/August) Annual $2,000Homemaking Supplement Annual $500Mentor Coordinator Semester $500New Teacher Mentor Semester $250

Clubs and Activities Pay Basis Minimum Midpoint MaximumStudent Council Sponsor Annual $1,000 $1,250 $1,500Pep Club Sponsor Annual $500 $600 $700Cheerleader Sponsor-Seventh Annual $2,000 $2,250 $2,500Cheerleader Sponsor-Eighth Annual $2,000 $2,250 $2,500Journalism - Broadcast Annual $800Journalism - Newspaper Annual $800Journalism - Yearbook Annual $800

Performing Arts Pay Basis Minimum Midpoint MaximumBand Director (209 day contract) Annual $3,500Asst. Band Director (200 day contract) Annual $2,400Choir Director Annual $4,000 $4,500 $5,000Asst. Choir Director Annual $2,500 $3,300 $4,100Orchestra Director Annual $4,500 $5,000 $5,500Asst. Orchestra Director Annual $3,000 $3,500 $4,000Speech Activities/Events Annual $1,000 $1,100 $1,200Theater Arts Activities/Events Annual $1,000 $1,250 $1,500

Discretionary Funding Pay Basis Minimum Midpoint MaximumStudent Population 750 - 999 Semester $3,000Student Population 1000 - 1249 Semester $4,000Student Population 1250 - 1499 Semester $5,000Student Population 1500 - 1749 Semester $6,000Student Population 1750+ Semester $7,000

Academic Areas Pay Basis Minimum Midpoint MaximumInstructional Coaches (Math/Science and Literacy) (for 5 additional work days during July/August) Annual $1,500Bilingual Annual Stipend Annual $3,500Bilingual Retention & Signing Bonus Semester $1,000Mentor Coordinator Semester $500New Teacher Mentor Semester $200Spanish Immersion (if Bilingual certified) Annual $2,500Team Leader Annual $400 $1,000

Discretionary Funding Pay Basis Minimum Midpoint MaximumStudent Population 500 - 749 Semester $2,000Student Population 750 - 999 Semester $3,000Student Population 1,000+ Semester $3,500

MIDDLE SCHOOL STIPENDS

ELEMENTARY SCHOOL STIPENDS

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Pay Basis Minimum Midpoint MaximumAcademic Competitions Destination Imagination Semester Regionals State Global (one stipend per campus) $550 $450 $500 Elementary Math Competition Semester $500 Secondary Essay Contest Coordinator Semester $100 History Fair Semester $500 Science Olympiad Semester $500Adaptive Behavior Teachers, Secondary Annual $1,500Adaptive Behavior/Severe Comm Disorder Teachers, Elem Annual $1,500Curriculum Lead Coordinator Annual $2,000 $3,000 $4,000Diagnostician/LSSP Retention stipends High School Diagnostician Semester $1,500 Elementary Diag Retention Semester $1,000 Secondary Diag Retention Semester $2,000 Elementary LSSP Retention Semester $1,000 Elementary LSSP (with add'l Diag duties) Annual $2,000 Secondary LSSP (with add'l Diag duties) Annual $3,000 LSSP with Ph.D. Annual $1,000 LSSP supervising one trainee Annual $1,000 LSSP supervising one intern Annual $2,000 LSSP supervising two or more interns Annual $3,000 Diag/LSSP Blgl Assessment Team Annual $4,000 Lead LSSP/Diag/SLP/Assistive Technology Annual $4,000District Program Facilitator (Elem Art, Music, PE; Sec Art, PE; Spanish Immersion, Learning Resources ) Based on number of employees in the Program Annual $2,000 $2,500 $3,000ESL Lead Teacher (at least one per campus) Semester $1,000ESL teacher (must be ESL certified and have 4 LEP students) Semester $500Grant / Project Coordination District Wide (max per fiscal year) Annual $5,000 School Specific (max per fiscal year) Annual $2,500 Individual Duty (max per fiscal year) Semester $1,000Lead for Special Education Program Annual $1,500 $4,000LVN in Life Skills class Annual $1,500National Board Certification Annual $5,000Nurses-Preparation of Student Records Semester $200 $400Occupational Therapist Retention Annual $2,000Service Learning Coordinator Annual $6,000Science / Math Teachers Recruitment (First year only) Semester $1,000 Retention Semester $2,000Special Olympics Head Coach Annual $1,500Special Olympics Assistant Coach Annual $500Speech Pathologists Signing/Recruitment Bonus Semester $1,000 Retention Bonus for Elementary Assignments Annual $2,000 Retention Bonus for Secondary Assignments Annual $3,000 Supervision of Speech Path Assistants and Interns Semester $1,000Teaching during conference period (per semester) Annual $3,000Visual Impairment/Orientation & Mobility Annual $2,000

$200/period per semester to max

DISTRICT-WIDE STIPENDS

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Position Pay Basis Min Mid Max

Campus Athletic Coord / Head Football Annual $7,500Womens Athletic Coordinator Annual $5,000 $6,000 $7,000

Academic, Strength, Recruiting Coord Annual $3,000Offensive / Defensive Coordinator Annual $9,500 $10,000 $10,500Football Varsity Assistant Annual $7,000 $7,750 $8,500Football Jr Varsity Annual $7,000 $7,750 $8,500Football Sophomore Annual $7,000 $7,750 $8,500Football Freshmen Annual $6,000 $6,500 $7,000

Volleyball Head Coach Annual $6,500 $7,500 $8,500Volleyball Asst & Jr Varsity Annual $4,500 $5,000 $5,500Volleyball Freshman Annual $3,500 $4,000 $4,500

Basketball Head Coach Annual $8,000 $8,800 $9,600Basketball Asst. & Jr Varsity Annual $4,500 $5,000 $5,500Basketball Sophomore Annual $3,500 $4,000 $4,500Basketball Freshman Annual $3,500 $4,000 $4,500

Cross Country / Track Coordinator Annual $1,500Cross Country Head Coach Annual $4,000 $4,500 $5,000Cross Country Assistant Annual $3,000 $3,500 $4,000Track Head Coach Annual $5,500 $6,500 $7,500Track Assistant Annual $4,000 $4,500 $5,000Track Asst. 2nd Semester Only Annual $3,000 $3,500 $4,000

Baseball Head Coach Annual $5,500 $6,500 $7,500Baseball Var. Asst. & Jr Varsity Annual $4,000 $4,500 $5,000Baseball Sophomore Annual $3,000 $3,500 $4,000

Softball Head Coach Annual $5,500 $6,500 $7,500Softball Assistant Annual $4,000 $4,500 $5,000

Soccer Head Coach Annual $6,500 $7,000 $7,500Soccer Assistant Annual $4,000 $4,500 $5,000Soccer Asst. 2nd Semester Only Annual $3,000 $3,500 $4,000

Tennis Head Coach Annual $5,500 $6,500 $7,500Tennis Assistant Annual $4,000 $4,500 $5,000

Wrestling Head Coach Annual $5,500 $6,500 $7,500Wrestling Assistant Annual $4,000 $4,500 $5,000

Swimming & Diving Coordinator Annual $6,000 $7,000 $8,000Swimming & Diving Assistant Annual $4,500 $5,000 $5,500

Golf Head Coach Annual $4,000 $5,000 $6,000Golf Assistant Annual $3,500 $4,000 $5,000

Athletic Trainer - Head Annual $8,000 $10,000 $12,000Athletic Trainer - Assistant Annual $6,000 $8,000 $10,000

HIGH SCHOOL ATHLETIC STIPENDS

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Position Pay Basis Min Mid Max

Athletic Coordinator Annual $3,500 $4,000 $4,500

Head Football Coach Annual $5,000 $5,500 $6,000Athletic Coordinator / Head Football Annual $9,000 $9,500 $10,000

Football / Basketball / Track Annual $6,000 $7,300 $8,600Volleyball / Basketball / Track Annual $5,200 $6,500 $7,800

Football Annual $2,600 $3,100 $3,600Volleyball Annual $1,800 $2,300 $2,800Basketball Annual $1,800 $2,300 $2,800Track & Field Annual $1,600 $1,900 $2,200

MIDDLE SCHOOL ATHLETIC STIPENDS

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Academics

Academic Excellence Indicator System

The Academic Excellence Indicator System (AEIS) pulls together a wide range of information on the performance of students in each school and district in Texas every year. This information is put into the annual AEIS reports, which are available each year in late fall.

The performance indicators are:

Results of Texas Assessment of Knowledge and Skills (TAKS*); by grade, by subject, and by all grades tested

Participation in the TAKS tests

Exit-level TAKS Cumulative Passing Rates

Progress of Prior Year TAKS Failers

Results of the Student Success Initiative

English Language Learners Progress Measure

Attendance Rates

Annual Dropout Rates (grades 7-8, grades 7-12, and grades 9-12)

Completion Rates (4-year longitudinal)

College Readiness Indicators

- Completion of Advanced / Dual Enrollment Courses

- Completion of the Recommended High School Program or Distinguished Achievement Program

- Participation and Performance on Advanced Placement (AP) and International Baccalaureate (IB) Examinations

- Texas Success Initiative (TSI) – Higher Education Readiness Component

- Participation and Performance on the College Admissions Tests (SAT and ACT)

- College-Ready Graduates

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Performance on each of these indicators is shown disaggregated by ethnicity, sex, special education, low income status, limited English proficient status (since 2002-03), at-risk status (since 2003-04, district, region, and state), and, beginning in 2008-09, by bilingual/ESL (district, region, and state, in section three of reports). The reports also provide extensive information on school and district staff, finances, programs and student demographics.

The accountability rating is visible as well on every AEIS report. However, for 2011-12, the state accountability rating has been suspended due to the new evaluation system, the State of Texas Assessments of Academic Readiness (STAAR) which will replace the Texas Assessment of Knowledge and Skills (TAKS). The AEIS reports also include, when applicable, the list of Gold Performance Acknowledgements (GPAs) earned in the current year as well as a note describing Performance-Based Monitoring (PBM) Special Education Monitoring Results Status if pertinent to the specific district or campus.

The TAKS (Texas Assessment of Knowledge and Skills) replaced the TAAS (Texas Assessment of Academic Skills) in the 2002-03 school year as the state-administered assessment. AEIS reports prior to 2002-03 show performance on the TAAS test. Future AEIS reports will present STAAR results.

Origin of AEIS

The origin of the AEIS goes back to 1984, when the Texas Legislature for the first time sought to emphasize student achievement as the basis for accountability. That year, House Bill 72 called for a system of accountability based primarily on student performance. Prior to that, accountability focused mostly on process. That is, districts were checked to see if their schools had been following rules, regulations, and sound educational practices.

Since the first year of the AEIS (1990-91), it has developed and evolved through legislation, recommendations of advisory committees and the commissioner of education, State Board of Education actions, and final development by Texas Education Agency (TEA) researchers and analysts.

About AEIS Data Sources

The level of detail on the AEIS is possible thanks to the extensive amount of school data collected in Texas. Through its Public Education Information Management System (PEIMS), the TEA annually collects a broad range of information on over 1,200 districts (including charters), more than 8,000 schools, 320,000+ educators, and over 4.7 million students. Additionally, testing contractors provide

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the Agency with scores on standardized tests which are administered statewide (e.g. TAKS, TAKS (Accommodated), TAKS-M, TAKS-Alt, SAT, ACT, AP, and IB). Other state agencies provide information such as tax rates and property values.

About PEIMS

PEIMS is a state-wide data management system for public education information in the State of Texas. One of the basic goals of PEIMS, as adopted by the State Board of Education in 1986, is to improve education practices of local school districts. PEIMS is a major improvement over previous information sources gathered from aggregated data available on paper reports.

School districts submit their data in a standardized electronic format. The data collection is defined in an annual publication, the PEIMS Data Standards. Technical support for gathering the data from district databases is supplied by each of the twenty educational service centers (ESCs) or by private vendors. A software system of standard edits is used to enhance the quality of district data submissions. Currently, the major categories of data collected are:

Organization data

Budgeted financial data

Actual financial data

Staff data

Student demographic and program participation data

Student attendance and course completion data

Retention and "school leaver" information (graduates, dropouts, etc.)

Uses of AEIS Data

Since the first AEIS reports for the 1990-91 school year, other reports have been developed that use the AEIS data. The Accountability Rating System for Texas Public Schools and School Districts uses a subset of the performance measures computed for AEIS to assign a rating to each public school and district. Schools and districts have been rated since 1994 using this system. Additionally, School Report Cards, (available on the web through the AEIS site, by year starting with 1997-98) are sent out to parents by their children's schools. These show a subset of the performance, staff, and financial measures in the AEIS reports. The annual Snapshot publications, which date back to 1987-88, provide extensive district-level information which is calculated for

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AEIS. Pocket Edition provides a state-level overview of public school education in a compact brochure. These brochures date back to the 1990-91 school year.

Academic Excellence

The state accountability system assigns ratings to every campus and district in the Texas public education system each year. The purpose of the state accountability system is first and foremost to improve student performance. The system sets reasonable standards for achievement and identifies and publicly recognizes high levels of performance and performance improvement. The system provides information about levels of student performance in each school district and on each campus, and the system identifies campuses and districts with inadequate performance and provides assistance.

The system assigns one of four rating labels ranging from lowest to highest:

Academically Unacceptable

Academically Acceptable

Recognized

Exemplary

For 2010-11, the District as a whole maintained a Recognized rating from the previous year. Twelve campuses achieved an Exemplary rating while an additional fourteen received a rating of Recognized based on the five indicators detailed below. Fourteen campuses were rated Academically Acceptable. For the second consecutive year, no campuses received a rating of Academically Unacceptable. For 2011-12, the Texas Education Agency has suspended the state accountability system to prepare for the use of STAAR exams.

Accountability Rating System

In 1993, the Texas Legislature enacted statutes that mandated the creation of the Texas public school accountability system to rate school districts and evaluate campuses. A viable and effective accountability system was achievable in Texas because the state already had the necessary infrastructure in place: a pre-existing student-level data collection system; a state-mandated curriculum; and a statewide assessment tied to the curriculum.

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The system initiated with the 1993 legislative session remained in place through the 2001-02 school year. The ratings issued in 2002 were the last under that system. Beginning in 2003, a new assessment, the Texas Assessment of Knowledge and Skills (TAKS), was administered. This assessment includes more subjects and grades, and is more difficult than the previous statewide assessment. A new rating system based on the TAKS was developed during 2003. Ratings established under the newly designed system were first issued in the fall of 2004.

To determine ratings under the standard accountability procedures, the 2011 accountability rating system for Texas public schools and districts uses five base indicators listed below.

Spring 2011 performance on the Texas Assessment of Knowledge and Skills (TAKS),

Spring 2011 performance of current and monitored limited English proficient (LEP) students on the English Language Learners (ELL) Progress Indicator,

Spring 2011 Commended Performance on the TAKS,

Completion Rate I for the class of 2010, and

2009-10 Annual Dropout Rate for grades 7 and 8.

Due to the suspension of the state accountability system, there will be no ratings for 2011-12. A new state accountability rating system will be designed for 2012-13.

Academic Indicators

Texas Assessment of Knowledge and Skills (TAKS)

The TAKS indicator is the percent of students who scored high enough to meet the standard to pass the test. This is calculated as the number of students who met the TAKS student passing standard divided by the number tested. Results for the TAKS (grades 3-11) are summed across grades for each subject. Results for each subject tested are evaluated separately to determine ratings.

For every subject, if at least 90% of the tested students pass the test, the Exemplary standard will be met. The Recognized standard will be met if at least 80% of the tested students pass the test. Academically Acceptable varies by subject:

Reading/ELA – At least 70% of the tested students pass the test.

Writing – At least 70% of the tested students pass the test.

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Social Studies – At least 70% of the tested students pass the test.

Mathematics – At least 65% of the tested students pass the test.

Science – At least 60% of the tested students pass the test.

The 2010-11 school year is the last year for the accountability rating system based on the TAKS. Students in 10th and 11th grades in 2011-12 and juniors in 2012-13 will continue to take TAKS as a graduation requirement.

English Language Learners (ELL) Progress Indicator

This is a new indicator for 2011. Campuses and districts are evaluated on the percent of current and monitored limited English proficient (LEP) students who meet the TAKS reading/ELA standard or the criteria on the Texas English Language Proficiency Assessment System (TELPAS) reading component. For both Recognized and Exemplary ratings, at least 60% of the LEP students must meet the ELL Progress Indicator criteria.

Commended Performance

This is a new indicator for 2011. Campuses and districts are evaluated on the percent of students who score high enough on the TAKS reading and mathematics to achieve Commended Performance. Districts will meet the Exemplary standard if at least 25% of the tested students attain Commended Performance on the TAKS. If at least 15% of the tested students attain Commended Performance, the Recognized standard will be met.

Completion Rate I (Graduates and Continuers)

The Completion Rate I indicator is calculated as the number of completers (graduates and students who return to school for a fifth year) as a percent of total students in the class (graduates, continuing students, General Education Development (GED) recipients, and dropouts) as a four year high school cohort. A Completion Rate I of 95% or more will meet the exemplary standard, 85% or more will meet the recognized standard, and 75% or more will meet the academically acceptable standard. Humble ISD has received a Completion Rate I of 96.6% for Class of 2010 and 97.6% for Class of 2011 which is an increase of 1.0%. The state’s Completion Rate I for Class of 2010 is 91.4% and 92.1% for Class of 2011.

Annual Dropout Rate

For accountability purposes, the Annual Dropout Rate is used to evaluate campuses and districts with students in grades 7 and 8. The Dropout Rate indicator is a one year measure calculated as the number of previous year 7th and 8th grade students who do not return to school the following year as

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a percent of all 7th and 8th grade students who were in attendance at any time during the prior school year.

The standard for the Annual Dropout Rate is 1.6% or less for all rating categories. Any district or campus with a rate higher than 1.6% that does not demonstrate Required Improvement is rated Academically Unacceptable. For the fourth consecutive year, Humble ISD reported an Annual Dropout Rate of 0.0%.

State of Texas Assessments of Academic Readiness (STAAR)

Beginning in the spring of 2012, the State of Texas Assessments of Academic Readiness (STAAR) will replace the Texas Assessment of Knowledge and Skills (TAKS). The Texas Education Agency (TEA), in collaboration with the Texas Higher Education Coordinating Board (THECB) and Texas educators, is developing a new assessment system in response to requirements set forth by the 80th and 81st Texas legislatures.

The state assessments will continue to be based on the Texas Essential Knowledge and Skills (TEKS), the standards designed to prepare students to succeed in college and careers and to compete globally. The majority of the new STAAR assessments will test content students studied that year, as opposed to testing content studied over multiple years. Doing so will strengthen the alignment between what is taught and what is tested for a given course of study.

STAAR will center on increasing postsecondary readiness of graduating high school students and helping to ensure that Texas students are competitive with other students both nationally and internationally. STAAR will focus on providing a more clearly articulated assessment program, focus on few skills and address skills in a deeper manner.

Accountability Beyond 2012

A new accountability system based on the STAAR grades 3–8 and STAAR End of Course (EOC) assessments will be developed during the 2011–12 school year and implemented in 2012-13. Accountability ratings will not be released in 2011-12 while student performance standards are set on the STAAR and the new accountability system is developed. Reporting in 2011-12 will be modified based on the availability of student performance data. The new accountability rating system will include the following indicators and other features:

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Student performance on the STAAR grades 3–8 and EOC assessments, measured against both student passing standards and college-readiness standards. Student progress is also factored in, allowing more students to be identified as meeting or progressing toward meeting these standards.

Accountability standards defined by the commissioner of education for the current year and projected for the next two years. Standards for the college-ready performance indicator increase so that by 2019-20 Texas ranks in the top ten among states nationally on two measures – the percent college-ready and the percent graduating under the recommended or advanced high school program, with no gaps by race, ethnicity, or socioeconomic status.

Dropout rates (including district completion rates) for grades 9 through 12 and high school graduation rates.

Student group performance based on race/ethnicity and socioeconomic status is evaluated.

Required improvement over the prior year is a required feature.

Average performance of the last three years is a required feature.

Performance on 85 percent of the measures meeting the standard is an optional feature.

Accountability rating labels assign districts and campuses to one of two rating categories: “Unacceptable” and “Acceptable.”

Distinction designations will recognize high performance by students in academics and on broader indicators of excellence beyond results based on state assessments. Recognized and Exemplary ratings are distinct designations for meeting higher college performance standards, rather than higher performance on the same indicators used for accountability ratings.

Campus distinction designations will be awarded for campuses in the top 25 percent in annual improvement, campuses in the top 25 percent of those demonstrating ability to close performance gaps, and for academic performance in ELA, mathematics, science, and social studies.

Campus distinction designations will also be awarded in four new areas:

Fine arts,

Physical education,

21st Century Workforce development program, and

Second language acquisition program.

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The intent of the accountability development process is to design a new accountability system rather than modify the current system. The new system may look very different from the current state accountability system. Accountability development in 2011-12 and 2012-13 will include several coordinated efforts to simultaneously develop the new state accountability rating system, new federal AYP system, new state distinction designations, a new Performance-Based Monitoring Analysis System (PBMAS), new state accountability reports, and possibly new alternative education accountability procedures. Phase-in of the new accountability system will begin with the 2013 and 2014 accountability ratings.

Description 2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary 6 7 16 17 12

Recognized 5 12 9 17 14

Academically Acceptable 19 16 9 4 14Academically Unacceptable 2 0 2 0 0

District Rating Acceptable Acceptable Acceptable Recognized Recognized

Texas Accountability Ratings SummaryHumble Independent School District

Accountability Ratings Summary

0

4

8

12

16

20

2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary Recognized Academically Acceptable Academically Unacceptable

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Humble Independent School DistrictOfficial Accountability Ratings History

2011 2010 2009 2008 2007Humble ISD R R A A A

Humble High School A R U A AKingwood High School R R R R AQuest High School R R A A AAtascocita High School A R R A AKingwood Park High School R R R ASummer Creek High School A RHumble Middle School A R A A AKingwood Middle School R R R A ACreekwood Middle School A E R A AAtascocita Middle School A R A A ARiverwood Middle School E E E R RTimberwood Middle School A R A A ARoss Sterling Middle School A R A AWoodcreek Middle School AHumble Elementary R A R R ALakeland Elementary A A A A ANorth Belt Elementary A R U A AFoster Elementary R E E R AWoodland Hills Elementary E E E E RBear Branch Elementary E E E E EElm Grove Elementary R E E E ROaks Elementary A R R A AGreentree Elementary E R E R ETimbers Elementary A R A R APine Forest Elementary R E E R RDeerwood Elementary E E E E EWillow Creek Elementary E E E E EHidden Hollow Elementary E E E E EWhispering Pines Elementary A R R R UShadow Forest Elementary E E E E EJack M. Fields, Sr. Elementary R A A A AOak Forest Elementary R E E R AMaplebrook Elementary E E E R ASummerwood Elementary R E E A REagle Springs Elementary E E E R APark Lakes Elementary R R A R URiver Pines Elementary R A R AFall Creek Elementary E E ELake Shore Elementary E EAtascocita Springs Elementary R

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Description State Region District State Region DistrictReading/ELA 88% 89% 92% 91% 91% 93%Mathematics 77% 78% 80% 80% 81% 83%Writing 92% 92% 93% 93% 93% 94%Science 66% 67% 74% 74% 76% 80%Social Studies 87% 88% 92% 91% 93% 93%All Tests 67% 68% 73% 72% 73% 77%

Description State Region District State Region District State Region DistrictReading/ELA 88% 89% 91% 90% 91% 93% 90% 90% 93%Mathematics 80% 82% 84% 84% 85% 88% 84% 86% 88%Writing 92% 93% 93% 93% 95% 94% 92% 93% 95%Science 78% 79% 84% 83% 85% 88% 83% 85% 88%Social Studies 93% 94% 96% 95% 96% 97% 95% 96% 97%All Tests 72% 74% 77% 77% 78% 81% TBD TBD 83%

Humble Independent School DistrictTexas Assessment of Knowledge and Skills (TAKS)

2006-2007

2010-2011

2007-2008

2008-2009 2009-2010

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Humble Independent School District2009-2012 TAKS ComparisonDISTRICT TOTALS

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011

Reading/ELA 92% 94% 91% 85% 88% 90% 88% 88% 95%

Mathematics 86% 91% 92% 89% 91% 92% 91% 92% 94%Science 89% 92% 92%

Writing 92% 91% 93%Social Studies

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011Reading/ELA 91% 91% 87% 90% 92% 91% 92% 94% 98%Mathematics 86% 88% 86% 84% 87% 87% 87% 87% 94%

Science 80% 85% 87%Writing 95% 98% 97%


Description 2009 2010 2011 2009 2010 2011 2012 2009 2010 2011 2012Reading/ELA 94% 97% 94% 88% 92% 94% 95% 94% 94% 98% 95%Mathematics 76% 77% 76% 68% 78% 77% 78% 84% 91% 95% 94%

Science 76% 81% 81% 82% 90% 95% 96% 97%Writing

Social Studies 93% 95% 96% 96% 98% 99% 99% 100%

Grade 11

Grade 8

Grade 9 Grade 10

Grade 4 Grade 5

Grade 6 Grade 7

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- 434 -


Ca

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- 435 -


Ca

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- 436 -


Ca

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- 437 -


State Region IV District State Region IV District

88.0% 87.0% 89.6% 89.2% 88.5% 94.5%

State Region IV District State Region IV District

91.4% 90.6% 96.6% 92.1% TBD 97.6%

Completion Rate - Those students that graduate in four years and return for the 5th year.

Graduation Rate - Those students that graduate in four years.

(Standard Accountability Indicator)

Grades State Region IV District State Region IV District7-8 0.3% 0.3% 0.0% 0.3% 0.4% 0.0%

Grades State Region IV District State Region IV District7-8 0.2% 0.3% 0.0% 0.2% TBD 0.0%

Completion Rate I(Standard Accountability Indicator)

Dropout Rate

Class of 2008 Class of 2009




- 438 -


Student Achievement

SAT Scores

Since March 2005, the SAT Test measures Critical Reading, Mathematics, and Writing Skills. Each section of the SAT is scored on a scale from 200 points to 800 points. The average score on the SAT is about 500 points for each section. This year, the College Board changed the data collection time period to include seniors who took tests in June of their senior year; therefore caution must be used when comparing results from prior years.

Test results revealed that Humble ISD students in 2011 decreased their Critical Reading by ten points, their Mathematics by seven points, and Writing scores by seven points. The average Critical Reading score for Humble ISD students was 497, average Math score was 514, and the average Writing score was 478.

Humble ISD students continued the trend of outperforming students in Texas but by reduced margins compared to 2010. Humble ISD students scored 18 points above the average Texas student and equal to the average U.S. student on the Critical Reading test. On the Math test, Humble ISD students scored 12 points above the State groups and equal to National groups. Lastly, Humble ISD students reported a mean Writing score of 478, 13 points higher than the state mean but 11 points lower than the national mean.

SAT Test results for 2012 are not expected to be released until the fall.

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011 2009 2010 2011# Taking 209 223 265 606 441 513 23 24 20 317 383 526

Critical Reading 446 434 440 544 553 539 521 528 508 489 491 479Mathematics 448 443 448 568 576 556 515 493 473 501 500 502

Writing 429 415 422 531 527 520 511 493 483 473 471 459

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011 2009 2010 2011# Taking * 206 259 1,157 1,277 1,583 141,733 148,102 TBD 1,530,128 1,547,990 TBD

Critical Reading * 515 509 511 507 497 486 484 479 501 501 497Mathematics * 530 527 527 521 514 506 505 502 515 516 514

Writing * 495 490 496 485 478 475 473 465 493 492 489

Atascocita

State Nation

Humble Kingwood Quest

Kingwood Park

Comparison - Average SAT Scores with Three Year History

Humble ISD

- 439 -


ACT Scores

The ACT is a test which assesses high school students' general educational development and their ability to complete college-level work. This is a curriculum-based test, rather than an aptitude or an IQ test. The questions on the ACT are directly related to what students should have learned throughout their high school coursework. The multiple choice tests cover four skill areas: English, Mathematics, Reading and Science.

Humble ISD composite ACT scores are fairly stable and have been above both the Texas and the U.S. average scores for the past five years. During the 2010-2011 school year, 693 Humble ISD students from the class of 2011 took the ACT, a number which was almost identical to the class of 2010. The state saw an approximate 10% increase in the number of students taking the ACT, while the national increase was about 3.4%.

Humble ISD students' subject area ACT scores showed a slight decrease from the previous year in English and Reading and an increase in Mathematics, while Science was stable. Humble ISD students continue to score above state and national averages in all subject areas. Score trends for Humble ISD students mirrored state trends, with increases in Mathematics, declines in English and Reading, and stable composite scores. Nationwide scores continue to be stable. The average composite score for Humble ISD students was 22.4 out of a possible 36 points. Humble ISD students outperformed the average Texas student by 1.6 points and outperformed the average United States student by 1.3 points.

ACT Test results for 2012 are not expected to be released until the fall.

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011 2009 2010 2011# Taking 48 65 55 323 247 274 9 12 10 221 272 249

Composite 18.8 17.4 18.2 24.2 24.6 24.0 * 22.8 19.2 21.1 21.7 21.5English 17.4 16.4 16.6 23.6 24.0 23.4 * 23.7 17.7 20.2 20.7 20.3

Mathematics 19.2 17.8 18.3 24.8 25.1 24.5 * 20.9 19.0 21.4 21.9 22.4Reading 18.7 17.5 19.0 24.1 24.7 23.9 * 24.5 20.5 21.3 21.9 21.3Science 19.4 17.7 18.5 23.8 23.9 23.8 * 22.1 19.3 20.9 21.8 21.5

Description 2009 2010 2011 2009 2010 2011 2009 2010 2011 2009 2010 2011# Taking 1 101 105 602 697 693 82,640 92,615 101,569 1,480,469 1,568,835 1,623,112

Composite * 23.1 23.0 22.6 22.5 22.4 20.8 20.8 20.8 21.1 21.0 21.1English * 22.5 22.3 21.8 21.8 21.5 19.9 19.7 19.6 20.6 20.5 20.6

Mathematics * 23.6 23.8 23.1 22.9 23.1 21.3 21.4 21.5 21.0 21.0 21.1Reading * 22.6 22.8 22.6 22.6 22.4 20.9 20.8 20.7 21.4 21.3 21.3Science * 23.0 22.8 22.4 22.3 22.3 20.6 20.9 20.8 20.9 20.9 20.9

*Results are not reported for less than 10 students

Humble ISD StateKingwood Park

Comparison - Average ACT Scores with Three Year History

Nation

Humble Kingwood Quest Atascocita

- 440 -


Advanced Placement Program

The Advanced Placement Program is designed to give high school students the opportunity to earn credit for college-level courses. The AP courses are developed at the local level, based on course descriptions provided by the College Board, and are taught by high school teachers. Annual AP exams are developed by committees that include college and university faculty, as well as high school teachers of AP courses, to ensure that AP scores are valid measures of college-level performance.

AP exam scores range from 1 to 5, and reflect qualification for college credit. Generally, colleges and universities award credit or advanced placement for scores of 3 or above.

Humble ISD participation in the Advanced Placement program showed a significant increase from previous years, based on the number of AP exams taken and students tested. In the spring of 2009, there were 1,183 exams taken vs. 1,442 in 2010, an increase of 22%. This trend continued in 2011, with 2,039 exams taken, an increase of 41%. The trend continued to increase by 51% into 2012 with 3,071 exams taken.

Humble ISD students outperformed students across the state with Humble attaining a 2.8 and a 2.56 mean score for the state. Humble ISD students performed slightly under the national AP average of a 2.89. Humble ISD's mean score of all exams decreased slightly from 2.85 in 2011 to a 2.8 in 2012. There was a very slight increase in the AP scores throughout Texas.

Description 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012Mean Scores 1.91 2.01 1.7 1.8 3.47 3.45 3.35 3.3 * * * TBDExams Taken 169 173 284 279 697 732 917 1212 * * * TBD

Description 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012Mean Scores 3.18 2.76 2.89 2.77 3.07 3.03 2.8 2.75 * * 2.08 2.23Exams Taken 201 188 455 790 116 191 220 326 * * 158 321

Description 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012Mean Scores 3.08 3.06 2.85 2.8 2.57 2.54 2.48 2.56 2.52 2.82 2.84 2.89Exams Taken 1,183 1,442 2,039 3,071 287,756 325,571 359,923 374,873 1,691,905 1,845,006 3,365,764 3,605,631

Humble ISD State

Participation ComparisonNumber of AP Exams Taken

Nation

Humble Kingwood Quest

Atascocita Kingwood Park Summer Creek

- 441 -


Attendance Rate

Attendance rates are based on student attendance for the entire school year for students in grades 1-12. Humble ISD's attendance has slightly improved from 95.3% in 2009-10 to 95.7% in 2010-11 to 95.9% in 2011-12. It is a goal of the District to increase the attendance rate in 2012-13 to 96.3%.

Attendance RateState Region IV District

2007-2008 95.5% 95.5% 95.5%2008-2009 95.6% 95.6% 95.3%2009-2010 95.5% 95.6% 95.3%2010-2011 TBD TBD 95.7%2011-2012 TBD TBD 95.9%

Graduation Rate

This rate shows the percent of students who first attended grade 9 in the 2006-07 school year and have graduated (completed their education in four years). Humble ISD has received a Graduation Rate of 92.0% for 2009-10.

This rate shows the percent of students who first attended grade 9 in the 2007-08 school year and have graduated (completed their education in four years). Humble ISD has received a Graduation Rate of 93.0% for 2010-11.

Graduation RateState Region IV District

Cohort 2008 79.1% 77.8% 82.6%Cohort 2009 80.6% 79.4% 86.5%Cohort 2010 84.3% 81.0% 92.0%Cohort 2011 85.9% TBD 93.0%

- 442 -


Percentage of Percentaqge of Classes Percentage of TeachersClasses Taught Taught by HQ Teachers Percentage of Receiving Professional

by HQ Teachers (High Poverty Schools) HQ Teachers DevelopmentNational Target 2006-2007 and beyond 100.00% 100.00% 100.00% 100.00%State Measured: 2011-12 100.00% N/A N/A N/AHumble ISD Achievement 2010-2011 99.90% 100.00% 99.90% 100.00%

HIGH SCHOOLSHumble 100.00% N/A 100.00% 100.00%Kingwood 100.00% N/A 100.00% 100.00%Atascocita 100.00% N/A 100.00% 100.00%Kingwood Park 100.00% N/A 100.00% 100.00%Summer Creek 100.00% N/A 100.00% 100.00%Quest 100.00% N/A 100.00% 100.00%

MIDDLE SCHOOLSHumble 100.00% 100.00% 100.00% 100.00%Kingwood 100.00% N/A 100.00% 100.00%Creekwood 100.00% N/A 100.00% 100.00%Atascocita 100.00% N/A 100.00% 100.00%Riverwood 100.00% N/A 100.00% 100.00%Timberwood 100.00% N/A 100.00% 100.00%Ross Sterling 100.00% 100.00% 100.00% 100.00%Woodcreek 100.00% N/A 100.00% 100.00%

ELEMENTARY SCHOOLSHumble 100.00% 100.00% 100.00% 100.00%Lakeland 100.00% 100.00% 100.00% 100.00%North Belt 100.00% 100.00% 100.00% 100.00%Foster 100.00% N/A 100.00% 100.00%Woodland Hills 100.00% N/A 100.00% 100.00%Bear Branch 100.00% N/A 100.00% 100.00%Elm Grove 100.00% N/A 100.00% 100.00%Oaks 100.00% N/A 100.00% 100.00%Greentree 100.00% N/A 100.00% 100.00%Timbers 100.00% N/A 100.00% 100.00%Pine Forest 100.00% N/A 100.00% 100.00%Deerwood 100.00% N/A 100.00% 100.00%Willow Creek 100.00% N/A 100.00% 100.00%Hidden Hollow 100.00% N/A 100.00% 100.00%Whispering Pines 100.00% N/A 100.00% 100.00%Shadow Forest 100.00% N/A 100.00% 100.00%Jack Fields 100.00% 100.00% 100.00% 100.00%Oak Forest 100.00% N/A 100.00% 100.00%Maplebrook 100.00% N/A 100.00% 100.00%Summerwood 100.00% N/A 100.00% 100.00%Eagle Springs 100.00% N/A 100.00% 100.00%Park Lakes 100.00% 100.00% 100.00% 100.00%River Pines 100.00% 100.00% 100.00% 100.00%Fall Creek 100.00% N/A 100.00% 100.00%Lakeshore 100.00% N/A 100.00% 100.00%Atascocita Springs 100.00% N/A 100.00% 100.00%

The No Child Left Behind Act of 2001 (NCLB) requires each local school district to publicly report progress of the District and its campuses toward meeting the federal highly qualified (HQ) teacher requirements, annually. The most recent and historical HQ data for the District may be found on the District website and campus information may be found on the campus website. Please note thatthe federal and state targets for Percentage of Highly Qualified Teachers, Percentage of Classes Taught by Highly Qualified Teachers, and Percentage of Teachers Receiving High Quality Professional Development have been at the 100% level beginningwith the 2005-2006 school year.


For the year ending June 30, 2012

No Child Left BehindHighly Qualified Teacher Report

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Financial Achievements

FAST – Financial Allocation Study for Texas

The Comptroller’s Financial Allocation Study for Texas (FAST) examines both academic progress and spending at Texas’ school districts and campuses. It measures how spending in every Texas public school district and campus translates to student academic progress. Each Texas school district is assigned a FAST rating of one to five stars indicating its success in combining cost-effective spending with the achievement of measurable student academic progress. A rating of five stars reflects the strongest relative progress combined with the lowest relative spending.

Updated data for the third year of FAST ratings was released in September, 2012. Humble ISD has “very low spending” while maintaining “high achievement” with 4.5 stars.

The 2012 FAST ratings now include the most recent data from the Texas Education Agency (TEA) for the 2010-11 school. It also includes the 2010-11 Academic Excellence Indicator System (AEIS) reports and the 2012 Accountability Ratings.

Humble Independent School DistrictFinancial Allocation Study For Texas

2008-09 33,724 Academically Acceptable

4.5 70 65 66 Very Low 6,258

2009-10 34,689 Recognized 4.5 68 69 62 Very Low -

2010-11 35,678 Recognized 4.5 74 70 72 Very Low 6,656

Fiscal Year EnrollmentAccountability

RatingFAST Rating

Adjusted Spending Per Pupil

Composite Progress

Percentile

Math Progress

Percentile

Reading Progress

PercentileSpending

Index

Enrollment - Number of students enrolled in the school district

Accountability Rating - TEA rating of academic performance

Math Progress Percentile - percentile ranking of annual student academic growth in math. Values range from 1 (low) to 99 (high) with 50 being the state average.

Reading Progress Percentile - percentile ranking of annual student academic growth in reading/English Language Arts. Values range from 1 (low) to 99 (high) with 50 being the state average.

Fast Components - elements used to determine FAST rating

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Composite Progress Percentile - percentile ranking of combined annual academic student growth in math and reading. Values range from 1 (low) to 99 (high) with 50 being the state average.

Spending Index - ranking of spending per pupil, adjusted for regional wage differences, relative to the district's fiscal peer group

Adjusted Spending Per Pupil - sum of all expenditures for district operations, adjusted for regional differences in the cost of labor

FAST Rating - star rating combining spending index and composite progress percentile. Values range from 1 star (very high spending/low composite progress) to 5 stars (very low spending/high composite progress)

FIRST – Financial Integrity Rating System of Texas

During the 77th regular session of the Texas legislature (2001), Senate Bill 218 was passed and signed into law shortly thereafter. This law requires the Commissioner of Education, in consultation with the Comptroller to develop and implement a financial accountability rating system for school districts. The rating system must include uniform indicators by which to measure a district’s financial management performance. Under this law, school districts must prepare and distribute an annual financial accountability report beginning with the 2002 fiscal year.

From this legislation, the Financial Integrity Rating System of Texas (FIRST) was developed. The basis for this system is the Financial Accountability Ratings Worksheet developed by Texas Education Agency (TEA), Texas Association of School Business Officials (TASBO), and Texas Business and Education Counsel (TBEC).

TEA administers FIRST and uses a school district’s PEIMS data and Annual Financial Report to answer the Worksheet’s 20 indicators. A district’s rating is determined by the sum of the weighted scores of answers to indicators 7-20 and a district’s response to indicators 1-4 and the combination of responses to 5 and 6 to which a district must answer “Yes” or automatically receive a rating of “Substandard Achievement”.

Humble ISD has attained a rating of “Superior Achievement” for the tenth consecutive year.

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Financial Awards / Accomplishments

The Humble ISD has been awarded the Meritorious Budget Award (MBA) for excellence in budget presentation by the Association of School Business Officials International (ASBO) and the Distinguished Budget Presentation Award by the Government Finance Officers Association of the United States (GFOA). To earn these awards, the District submitted its 2011-2012 Comprehensive Annual Budget Report for a rigorous review based on stringent criteria by each of the programs.

To receive these awards, a school entity must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communications medium.

These awards represent the highest level of recognition in budgeting for school entities. Their attainment is a significant accomplishment by a school entity and its management. The awards are made after comprehensive review by a panel of independent budget professionals. Using extensive criteria, the reviewers not only evaluate the effectiveness of the budget in meeting the program criteria, but also provide commentary and feedback to the submitting entity as a basis for improving the presentation of the District’s financial and operational plan.

However, our most important objective in the presentation of the budget data is to improve the quality of information provided to our community about the District’s financial plan for the educational programs and services.

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Other Information

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Glossary This glossary contains definitions of terms used in this guide and such additional terms as seems necessary to common understandings concerning financial accounting procedures for schools. Several terms which are not primarily financial accounting terms have been included because of their significance for school financial accounting.

ABATEMENT - A complete or partial cancellation of a levy imposed by a governmental unit. Abatement usually applies to tax levies, special assessments, and service charges.

ACCOUNT - A descriptive heading under which financial transactions are recorded that are similar in terms of a given frame of reference, such as purpose, object, or source.

ACCOUNTING PERIOD - A period at the end of which and for which financial statements are prepared, for example, September 1 through August 31. See Fiscal Period.

ACCOUNTING PROCEDURE - The arrangement of all processes which discover, record, and summarize financial information to produce financial statements and reports and to provide internal control.

ACCOUNTING SYSTEM - The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a school district or any of its funds, balanced account groups and organizational components.

ACCRUAL BASIS - The basis of accounting, under which revenues are recorded when levies are made, and expenditures are recorded as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. See also Estimated Revenue and Expenditures.

ACCRUE - To record revenues when earned or when levies are made, and to record expenditures as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. Sometimes, the term is used in a restricted sense to denote the recording of revenues earned but not yet due, such as accrued interest on investments and the recording of expenditures which result in liabilities that are payable in another accounting period, such as accrued interest on bonds. See also Estimated Revenues and Expenditures.

ACT - Acronym for American College Test.

ACTUARIAL BASIS - A basis used in computing the amount of contributions to be made periodically to a fund so that the total contributions plus the compounded earnings thereon will equal the required payments to be made out of the fund.

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ADA - Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate days attendance is divided by the number of days of instruction to complete Average Daily Attendance. ADA is used in the formula to distribute funding to Texas public school districts.

ADM - The Average Daily Membership is the average number of enrolled students present daily in the District.

ADMINISTRATION - Those activities which have as their purpose the general regulation, direction, and control of the affairs of the local education agency that are system-wide and not confined to one school, subject, or narrow phase or school activity.

AEIS - Acronym for Academic Excellence Indicator System.

AIS - Acronym for Accelerated Instructional Services.

ALLOCATION - A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects.

AMENDMENT - A proposal to change the amount or scope of an activity or project after the budget has already been submitted to the Board.

AP - Acronym for Advanced Placement.

APPRAISAL - The act of appraising. The estimated value resulting from such action.

APPRAISE - To make an estimate of value, particularly of the value of property. If the property is valued for purposes of taxation, the less-inclusive term “assess” is substituted for the above term.

APPROPRIATION - An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

APPROPRIATION ACCOUNT - A budgetary account set up to record specific authorization to spend. The account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.

ASSESS - To value property officially for the purpose of taxation. The term is also sometimes used to denote the levy of taxes, but such usage is not correct because it fails to distinguish between the valuation process and the tax levy process.

ASSESSED VALUATION - A valuation set upon real estate or other property by the County‘s Central Appraisal District to be used as a basis for levying taxes.

ASSETS - Property owned by a local education agency which has a monetary value.

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ASSIGNED FUND BALANCE - General fund amounts constrained to a specific purpose by a governing body (such as the Board Finance Committee) or governing official (such as the Superintendent or CFO).

AUDIT - A comprehensive review of the manner in which the government’s resources were actually utilized. A certified public accountant issues an opinion over the presentation of financial statements, tests the controls over the safekeeping of assets, and makes recommendations for improvements where necessary.

BALANCE SHEET - A summarized statement, as of a given date, of the financial position of a local education agency per fund and/or all funds combined showing assets, liabilities, reserved, and fund balances.

BENEFITS - A payment or entitlement, such as one made under an insurance policy or employment agreement, public assistance program, or something of value or usefulness.

BILL - A term as herein used to denote a law or statute passed by certain legislative bodies. A bill has greater legal formality and standing than a resolution.

BOARD OF EDUCATION, PUBLIC - The elected or appointed body which has been created according to state law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers state boards, intermediate administrative unit boards, and local basic administrative unit boards.

BOND - A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the future called the date of maturity, and carrying interests at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. See also Surety Bond.

BONDED DEBT - The part of the school district debt which is covered by outstanding bonds of the District. Sometimes called “Funded Debt”.

BONDS AUTHORIZED AND UNISSUED - Bonds which have been legally authorized but not issued and which can be issued and sold without further authorization.

BONDS ISSUED - Bonds sold.

BONDS PAYABLE - The face value of bonds issued and unpaid.

BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of purpose and the proposed means of financing them. The budget usually consists of

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three parts. The first part contains a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them. The second part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. The third part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of financing them together with information as to past years’ actual revenues and expenditures and other data used in making the estimates.

BUDGETARY ACCOUNTS - Those accounts necessary to reflect budget operations and conditions, such as estimated revenues, appropriations, encumbrances, the net balance, and other related information.

BUDGETARY CONTROL - The control management of the business affairs of the school district in accordance with the approved budget with a responsibility to keep expenditures within the authorized amounts.

CAPITAL BUDGET - A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is usually a part of the current budget. If a Capital Program is in operation, it will be the first year thereof. A Capital Program is sometimes referred to as a Capital Budget.

CAPITAL OUTLAYS - A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

CAPITAL PROGRAM - A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. Reference Capital Budget.

CAPITAL PROJECTS FUND - A governmental fund type with budgetary control established to account for projects that are financed by the proceeds from bond issues or for capital projects otherwise mandated to be so accounted for in this fund.

CLASSIFICATION, FUNCTION - As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end for example: Instructional, School Leadership, Nursing.

CLASSIFICATION, OBJECT - As applied to expenditures, this term has reference to an article or service received, for example, payroll costs, purchased and contracted services, materials and supplies.

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CO-CURRICULAR ACTIVITIES – Direct and personal services for students, such as interscholastic athletics, entertainments, publications, clubs, band and orchestra, that are managed of operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

CODING - A system of numbering, or otherwise designating, accounts, entries, invoices, vouchers, etc., in such a manner that the symbol used quickly reveals certain required information.

COMMITTED FUND BALANCE - Amounts constrained to a specific purpose by a government itself, using the highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint.

COMMUNITY SERVICES - Services which are provided for the community as a whole or some segment of the community and which are not restricted to the public schools or adult education programs.

CONSULTANT - A resource person who provides assistance to the regular personnel through conference, demonstration, research, or other means. There are two types of consultants; those retained on a temporary basis and those who are permanently employed.

CONTRACTED SERVICES - Labor, material, and other costs for services rendered by personnel who are not on the payroll of the local education agency.

COST ACCOUNTING - A method of accounting which provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

COST PER PUPIL - Current expenditures for a given period of time divided by a pupil unit of measure (average daily membership, average daily attendance, etc.).

CREDIT RATING - A published ranking, based on detailed financial analysis by a credit bureau, of one’s financial history, specifically as it relates to one’s ability to meet debt obligations. The highest rating is “AAA”, and the lowest is “D”. Lenders use this information to decide whether to improve a loan.

CURRENT - As used in this manual, the term references the fiscal year in progress.

CURRENT BUDGET - The annual budget prepared for and effective during the fiscal year.

CURRENT YEAR’S TAX LEVY - Taxes levied for the current fiscal year.

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DEBT - An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education agencies include bonds, warrants, and notes, etc.

DEBT LIMIT - The maximum amount of gross or net debt which is legally permitted.

DEBT SERVICE FUND - A governmental fund with budgetary control that accounts for expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest of current loans. See also Current Loans.

DEFEASE - To render null and void an agreement, commitment, or obligation specified in a written document. When a bond issue is refunded and an escrow is established for the benefit of its bond holders the terms of the original indenture and obligations of the Trustee are generally said to have been defeased. The original trust indenture is supplanted by the newly formed escrow agreement.

DEFICIT - The excess of the obligations of a fund over the fund’s resources.

DELINQUENT TAXES - Taxes that remain unpaid after the date on which a penalty for nonpayment is attached. Tax statements are mailed out in October and become delinquent if unpaid by January 31.

DEPARTMENT - A specific functional area or “cost center” within a District division.

DIVISION - An administrative division of the District having management responsibility for a group of departments.

EFFECTIVE TAX RATE - State law in Texas prescribes a formula for calculating the effective tax rate for districts. The net effect of the formula is to produce a tax rate that goes down when property values rise (and vice versa) to generate a rate that produces approximately the same revenue as the year before. The formula makes adjustments for additional debt service, newly annexed property, and newly constructed property. If the tax rate is raised by three percent or more over the prior year’s effective tax rate, State law requires that special notices must be posted and published. If the tax rate exceeds the rollback tax rate, an election to limit school taxes is automatically triggered on a date not less than 30 days or more than 90 days after the tax rate is adopted. If the election to limit school taxes is successful, the tax rate the District may impose for the current year is limited to the calculated rollback tax rate.

ENCUMBRANCE ACCOUNTING - A system or procedure which involves giving recognition in the accounting budgetary expenditure control records for the issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or payment.

ENCUMBRANCE - Any commitment of funds against an appropriation. It may be in the form of a purchase order or a contract. Encumbrance accounting is formally integrated into the accounting

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system for expenditure control purposes. An encumbrance differs from an account payable as follows: an account payable represents a legal liability to pay and results from the goods and/or services requested in a purchase order or contract having been delivered to the District. Until such time as the goods and/or services are delivered, the commitment is referred to as an encumbrance.

ESTIMATED REVENUE - When the accounts are kept on an accrual basis, this term designates the amount of revenue estimated to accrue during a given period regardless of whether or not it will be collected during the period.

EXISTING DEBT ALLOTMENT (EDA) - Sometimes referred to as Tier III funding. Granted by the 1999 Legislature guarantees $35 per student in State and local funds for each cent of effort (up to a maximum of $.12 per $100 valuation) to pay the principal and interest on eligible bonds. Eligible bonds are those that require a debt service payment during the 1998-1999 fiscal year.

EXPENDITURES - This includes total charges incurred, whether paid or unpaid, or current expense, capital outlay, and debt service. (Transfers between funds, encumbrances, exchanges of cash for other current assets such as the purchase stores and investment of cash in U.S. Bonds, payments of cash in settlement of liabilities already accounted as expenditures, and the repayment of the principal of current loans are not considered as expenditures.)

EXPENSE - Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to benefit the current fiscal period. Legal provisions sometimes make it necessary to treat as expense charges whose benefits extend over future periods.

FISCAL YEAR - Any period at the end of which the annual budget applies and a financial position is determined as a result of operations. The District’s fiscal year is July 1 through June 30.

FIXED ASSETS - Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

FTE (see Full-Time Equivalence for more detail) - Full-Time Equivalent measures the extent to which one individual or student occupies a full-time position or provides instruction, e.g., a person who works four hours a day or a student that attends a half of a day represents a 0.5 FTE. When FTE counts are included in reports they represent the aggregate of all FTE percentages, e.g., if one teacher provides four hours of instruction and four others provide one hour, together they represent one FTE.

FULL-TIME EQUIVALENCE (see FTE for more detail) - The amount of employed time required in a part-time position expressed in proportion to that required in a full-time position, with “1.00” representing one full-time position. It may be expressed as a percentage or as a fraction. It is derived by dividing the amount of employed time required in part-time position by the amount of employed time required in a corresponding full time position.

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FUNCTION - As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end; for example: Instructional Administration, Plant Maintenance, and Operations.

FUND - An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on in accordance with special regulations, restrictions, or limitations.

FUND ACCOUNTING - A method of accounting that separates and tracks financial transactions to meet restrictions and reporting requirements imposed by funding sources.

FUND BALANCE - The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of the fund’s assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period during the fiscal year prior to closing.

FUND, PERMANENT SCHOOL - The Permanent School Fund consists of money, securities, or lands which have been set aside as an investment for public school purposes of which the income but not the principal may be expended. These funds, in most cases, have been derived from the sale of state and school lands set aside by the Federal and/or State Government, from rents and royalties, and from surplus revenue returned to the State by the Federal Government.

GAAP - Acronym for Generally Accepted Accounting Principals.

GASB - Acronym for Governmental Accounting Standards Board.

GED - Acronym for General Educational Development.

GENERAL FUND - A fund group with budgetary control used to show transactions resulting from operations of ongoing organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use by the local education agency. The General Fund is used to finance the ordinary operations of a governmental unit except those activities required to be accounted for in another fund.

GENERAL OBLIGATION BONDS - Bonds that carry a pledge of the general taxing power for the payment of debt obligations. General Obligation bonds are backed by the full faith and credit of the issuing governmental agency.

GENERAL OBLIGATION DEBT - Tax supported bonded debt which is backed by the full faith and credit of the District.

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GRANT - A contribution by one governmental unit to another. The contribution is usually made to aid in support of specified function (for example, job training), but it is sometimes also for general purposes.

IB – Acronym for International Baccalaureate.

IMPROVEMENTS - Buildings, other structures, and other attachments or annexations to land which are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.

INDEPENDENT AUDIT - An audit performed by an independent auditor.

INDEPENDENT AUDITOR - An auditor who is independent of the agency whose accounts are being audited.

INSTRUCTION - The activities dealing directly with the teaching of students or improving the quality of teaching.

INSTRUCTIONAL FACILITIES ALLOTMENT (IFA) - Granted by House Bill 4 in 1997, program provides a guaranteed level ($35) of State and local funds per student penny of tax effort applicable to debt service on eligible bonds. However, there is a limit on funding for each biennium so the District must apply for funding. The applications are ranked based on relative property wealth, and funds are awarded up to the dollar limit available.

INTEREST - A fee charged to a borrower for the use of money.

INTERFUND TRANSFERS - Money which is taken from one fund under the control of the Board of education and added to another fund under the Board’s control. Interfund transfers are not receipts or expenditures of the school district.

INTERNAL SERVICE FUND - A propriety fund type accounted for on the accrual basis is not required to be reported in budget data submitted through Public Education Information Management System (PEIMS) to the Texas Education Agency. This fund may be used to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies with a single governmental unit or to other governmental units on a cost reimbursement basis.

INVENTORY - A detailed list or record showing quantities, descriptions, values, and frequency, units of measure, and unit prices of property on hand.

I&S - Acronym for Interest & Sinking Fund (Debt Service Fund).

LANS - Acronym for local area network.

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LEVY - To impose taxes or special assessments. The total of taxes special assessments imposed by a governmental unit.

LONG-TERM BUDGET - A budget prepared for a period longer than a fiscal year. If the long-term budget is restricted to capital expenditures, it is called a capital program or a capital improvements program.

M&O TAX RATE - The tax rate calculated to provide the revenues needed to cover Maintenance & Operations (M&O). M&O includes such things as salaries, utilities, and day-to-day operations.

MODIFIED ACCRUAL ACCOUNTING - A basis of accounting in which expenditures are accrued when incurred and revenues are accounted for when they become measurable and available.

NON-SPENDABLE FUND BALANCE - Amounts that are not in spendable form (such as inventory) or amounts that are legally and contractually required to be maintained intact (such as prepaid items or deferred expenditures).

OBJECT - As applied to expenditures, this term has reference to an article or service received; for example, payroll costs purchased and contracted services, materials, and supplies.

PAYROLL - A list of individual employees entitled to pay, with the amounts due to each for personal services rendered.

PERFORMANCE MEASURES - The specified level of performance on a specific performance indicator.

PEIMS - Acronym for Public Education Information Management System.

PERSONNEL, ADMINISTRATION - Personnel on the school payroll who are primarily engaged in activities which have as their purpose the general regulation, direction, and control of the affairs of the school district that are system-wide and not confined to one school, subject, or narrow phase of school activity; for example, superintendent of schools, business manager, and accountant.

PERSONNEL EXPENDITURES - For the purpose of budgeting, this term refers to all wages and related payroll costs: regular pay, extra duty pay, overtime pay, teacher career allotment, employee allowances, social security, group health and life insurance, workers’ compensation insurance, unemployment insurance, and teacher retirement/TRS care.

PERSONNEL, FULL-TIME - School employees who occupy positions the duties of which require them to be on job on school days, throughout the school year, at least the number of hours the schools in the system are in session.

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PERSONNEL, PART-TIME - School employees who occupy positions the duties of which require less than full-time service. This includes those employed full-time for part of the school year, part-time for all of the school year, and part-time for part of the school year. See also Personnel, Full-Time.

PLAN - A software guidance resource that helps students measure their current academic development, explore career and training options, and make plans for the remaining year of high school and post graduation years.

PLANT MAINTENANCE (PLANT REPAIRS AND REPAIRS AND REPLACEMENTS OF EQUIPMENT) - Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition, completeness, or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

PO - Acronym for Purchase Order.

PPCD - Preschool Programs for Children with Disabilities are available for children aged 3 through 5. Students are provided instruction in all areas of early childhood development.

PRINCIPAL OF SCHOOL - The administrative head of a school (not school district) who has been delegated the major responsibility for the coordination and supervision of the activities of the school.

PRINCIPAL OF BONDS - The face value of bonds.

PROGRAM - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function or project for which the District is responsible.

PROGRAM BUDGET - A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program budget is a traditional type of budget between the traditional character and object budget on the one hand, the performances budget on the other.

PROPERTY TAXES - The valuation of property in the school district is determined by the county Tax Assessor. The school district levies a tax per $100 of assessed valuation.

PURCHASE ORDER - A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.

RADA - Acronym for Refined Average Daily Attendance.

RECAPTURE - The recovery of financial resources from districts defined by the State as high priority wealth.

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REFINED ADA - Refined Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate eligible daily attendance is divided by the number of days of instruction to compute the refined average daily attendance. See also ADA.

REFUNDING BONDS - Bonds issued to pay off bonds already outstanding.

REIMBURSEMENT - Cash or other assets received as a repayment of the cost of work or services performed, or of other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm, or corporation.

RESTRICTED FUND BALANCE – Amounts constrained to a specific purpose by external parties through constitutional provisions or by enabling legislation (such as grantors, higher levels of government, and bondholders in relation to Federal Funds, Debt Service Funds, and Capital Projects Funds).

RETIREMENT FUND SYSTEM - A plan whereby a fund of money, built up through contributions from participants and other sources, is used to make regular payments to those who retire from service in the educational system by reason of age, disability, or length of service.

REVENUE - The yield of taxes, tuition, interest earnings, and other monetary resources that the District collects and receives into the treasury for public use. For those revenues which are recorded on the accrual basis, this term designates additions to assets which (a) do not increase any liability; (b) do not represent the recovery of an expenditure; (c) do not represent contributions of fund capital in enterprise and internal service funds. The same definition applies to those cases where revenues are recorded on the modified accrual or cash basis, except that additions would be partially or entirely to cash.

ROLLBACK TAX RATE - A tax rate that exceeds the rollback tax rate will automatically trigger an election to limit school taxes on a date not less than 30 days or more that 90 days after the tax rate is adopted. If the election to limit school taxes is successful, the tax rate the District may impose for the current year is limited to the calculated rollback tax rate.

SALARY - The total amount regularly paid or stipulated to be paid to an individual, before deductions, for personal services rendered while on the payroll of the school district.

SAT - Acronym for Scholastic Aptitude Test.

SCHOOL - A division of the school system consisting of a group of students composed of one or more teachers to give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as in the case of when the elementary and secondary programs are housed in the same school plant.

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SCHOOL, ELEMENTARY - A school classified as elementary by state and local practice and composed of any span of grades not above grade eight. In this handbook this term includes kindergartens and nursery schools if they are under the control of the local Board of education.

SCHOOL, MIDDLE SCHOOL - A separately organized secondary school intermediate between elementary and senior high school.

SCHOOL, PUBLIC – A school operated by publicly elected or appointed school officials in which the program and activities are under the control of these officials and which is supported by public funds.

SCHOOL, SENIOR HIGH - A school offering the final years of high school work necessary for graduation; invariably preceded by a middle school in the same system.

SCHOOL, SUMMER - The name applied to the school session carried on during the period between the end of the regular school term and the beginning of the next regular school term.

SCHOOL SITE - The land and all improvements to the site, other than structure, such as grading drainage, drives, parking areas, walks, plantings, play courts, and play fields.

SERIAL BONDS - Bonds whose principal is to be repaid in periodic installments over the life of the issue.

SPECIAL REVENUE FUND - A governmental fund type with budgetary control, used to account for the proceeds of specific revenue sources, other than expandable trusts or for major capital projects, which are legally restricted to expenditures for specified purposes.

STATE AID FOR EDUCATION - Any grant made by a State government for the support of education.

STUDENT WEALTH - Assessed value of property divided by school enrollment.

SUPPLEMENTAL TAXES - Taxes levied subsequent to the initial levy to add property omitted from the original tax roll(s).

SUPPLY - A material item of an expendable nature that is consumed, worn out, or deteriorated in use; or one that loses its identity through fabrication or incorporation into a different or more complex unit or substance.

SURETY BOND - A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through non-performance or through defalcation; for example, a surety bond given by a contractor or by an official handling cash or securities.

TAAS - Acronym for Texas Assessment of Academic Skills exam.

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TAKS - Acronym for Texas Assessment and Knowledge Skills program.

TAX BASE - The total value of all real, personal and mineral property in the District as of January 1st of each year, as certified by the County Appraisal Board. The tax base represents net value after all exemptions.

TAXES - Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. The term includes licenses and permits. It does not include assessments.

TAX RATE - Total tax rate is set by the Board of Trustees and is made up of two components: maintenance and operation and debt service rates. It is the amount levied for each $100 of assessed valuation.

TAX RATE LIMITATION - A school may not impose maintenance and operation tax rate that exceeds $1.50 per $100 valuation of taxable property. New debt approved after April 1, 1991, and issued after September 1, 1992, is limited to an additional $.50. The total maintenance and operation and - debt tax rate is limited to $2.00. Old debt approved on or before April 1, 1991, and issued before September 1, 1992, is exempt from the $2.00 limit.

TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property.

TEA - Acronym for the Texas Education Agency.

TEKS - Acronym for Texas Essential Knowledge and Skills.

TEACHER - A person employed to instruct pupils or students. This term is not applied to principals, librarians or other instructional or non-instructional support personnel.

TEXTBOOKS - Books obtained primarily for use in certain classes, grades, or other particular student groups rather than for general school use.

TRS - Acronym for Teacher Retirement System.

UNASSIGNED FUND BALANCE – Residual classification applicable to the general fund only which describes net resources in excess of what is properly categorized as non-spendable, restricted, committed or assigned.

UNDESIGNATED FUND BALANCE - For budget purposes, the undesignated fund balance is that portion of fund equity that is currently available for allocation.

UNIT COST - Expenditures for a function, activity, or service divided by the total number of units for which the function, activity, or service was provided.

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USER CHARGES - The payment of a fee for direct receipt of a public service such as data processing services by the department benefiting from the service.

WADA - Acronym for Weighted Average Daily Attendance.

WAN - Acronym for Wide Area Network.

WEALTH PER STUDENT - “Wealth per student” means the taxable value of property, as determined under Section 1 1.86, Texas Education Code, divided by the number of students in Weighted Average Daily Attendance.

WEIGHTED AVERAGE DAILY ATTENDANCE - To treat school districts fairly in funding, a Weighted Average Daily Attendance (WADA) is used to measure the extent students are participating in special programs. The concept of WADA in effect converts all of the school district’s students with their different weights to a calculated number of regular students required to raise the same amount of revenue. The greater the number of students eligible for special entitlements, the greater a school district’s WADA will be.

WORKERS’ COMPENSATION - Compensation provided to employees who are injured or contract an occupational disease due to their employment.

Humble ISD 20200 Eastway Village Drive, Humble, TX 77338 | P.O. Box 2000, Humble, TX 73347-2000

Dr. Guy M. Sconzo, Superintendent

Tel: 281-641-1000 | Fax 281-641-1051