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AUSTIN Independent School District

FY2015

Revised Budget

June 2014

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AUSTIN INDEPENDENT SCHOOL DISTRICT

Table of Contents

Executive Summary

Executive Summary ……………………………………………………………………………………..…………………..………………………………………………………………………………1

Financial Plan

Financial Plan Overview…………………………………………………………….……………………………………………………………………………………………….38

39

General Fund …………………………………………………………….……………………………………………………………………………………………….42

Food Service Fund …………………………………………………………….……………………………………………………………………………………………….67

Debt Service Fund …………………………………………………………….……………………………………………………………………………………………….75

Supplemental Information

General Fund Supplemental Budget Reports ……………………………………………..……………………………………………………………………………………………………….80

Staffing Formulas & Guidelines

Staffing Formulas ……………………………………….……………………………………………………………………………………………………. 101

Department Staffing ……………………………………….…………………………………………………………………………………………………….114

……………………………………………………………………………………………………………..

Combined Funds …………………………………………………………….……………………………………………………………………………………………….

FY2015 Revised Budget




Executive Summary


AISD Strategic Plan FY2010-15 Guides the District’s

Budget, Plans, Programs and Initiatives

In December 2009, the Austin Independent School

District’s Board of Trustees approved the AISD Strategic

Plan FY2010-15. Each year, the district revisits the plan

to adjust for changes in the landscape, such as recent

state funding reductions. To further strengthen

measurable student achievement outcomes and provide

increased accountability to the community, the district

may revise the strategic plan as part of an annual review

process.

AISD believes in the soundness of its Strategic Plan. It is

the product of extensive research, including the review

of best practices and a number of strategic plans from

school districts across the country. The strategic plan

also is the product of extensive stakeholder input,

including community conversations, focus group

discussions, task force input, surveys, individual

interviews, and email and written comments. In all, the

district received input from more than 3,500 sources.

Strategic Plan Consists of Three Parts

Framework The framework states the mission, vision

and values of the district. It also includes four goals, 11

measurable outcomes and four strategies.

Key Action Steps The steps, arranged by the four

strategies, provide a focused approach to implementing

the strategic plan and achieving the district’s mission.

Scorecard The scorecard includes more information

on the measurable outcomes, as well as baseline data

and targets for improvement.

As indicated in the framework the goals directly align

with academics and student performance, and the

measurable outcomes include quantifiable performance

indicators directly related to the goals. The goals and

measurable outcomes are ambitious, but they also are

achievable.

The four strategies represent a balance of

perspectives— education, community, staff

and resources—all of which are integral to

successfully implementing the plan. In addition

to the budget, the Strategic Plan serves to

guide AISD plans such as the district

improvement plan (DIP), campus

improvement plans (CIP) and the Facility

Master Plan (FMP).

For each of the key action steps, detailed work

plans (e.g., the DIP) are developed to ensure

that related programs and initiatives also are

aligned with the strategic plan. Periodic status

reports are provided on each of the work

plans. An annual Strategic Plan scorecard—

based on the measurable outcomes—is

produced to assess the overall progress of the

strategic plan implementation. The release of

the scorecard coincides with the

Superintendent’s annual delivery of the State

of the District Address and the Annual Report.

The Annual Report is available at www.austinisd.org/

publications.

Introduction AISD’s Budget Process: Strategic, Engaging and Transparent

Page 1

Strategic Plan Goals

1. All students will perform at or above grade level.

2. Achievement gaps among all student groups will

be eliminated.

3. All students will graduate ready for college, career

and life in a globally competitive economy.

4. All schools will meet or exceed state accountability

standards, and the district will meet federal standards

and exceed state standards.

Strategic Plan Guides the Budget

Why does the district need a long-term Strategic Plan? With limited resources, AISD must be focused on the

goals and strategies that will best prepare all students for college, career and life in a globally competitive

environment. This means being fully transparent in the decisions guiding the district, setting priorities and

sticking to them, and concentrating resources on

the programs, practices and staffing that will best

serve students in achieving academic success.

The Strategic Plan has ambitious goals. It includes

specific action steps the AISD will take and

measurable outcomes against which the district’s

work will be judged. This is true accountability.

This plan requires a compact with the families

AISD serves. Its success also calls for a

commitment from the greater Austin community to work with the district to provide needed services.

Working together with community partners to implement this plan, the district can eliminate achievement

gaps, keep young people from dropping out, and raise the level of achievement so that every student

graduates ready for college, career, and life in a continually changing, highly competitive and exciting world.

Financial Transparency

Recognizing the importance of providing sufficient time during the budget process for community members

to discuss and debate challenging issues, AISD accelerated its budgeting process beginning in FY2011. In this

way, the public is able to review and scrutinize the preliminary budget before the district’s Board of Trustees

adopts a final budget.

This preliminary budget provided a first glance of the investment plan for the 2014–2015 school year. The

budget process evolves, advances and presents opportunities for input from key stakeholders, including:

parents, students, community members, and staff members throughout the district. The district held

meetings with the community to unpack the preliminary budget, welcoming additional input that can be

incorporated before the administration presents the revised budget and the final recommended budget to

the Board of Trustees which will adopt the district’s budget in August 2014. The revised budget takes into

account updated property values from the Travis Central Appraisal District (TCAD) and other input received

after the preliminary budget.

The Superintendent established the Budget and Finance Advisory Committee (BFAC) to provide guidance and

counsel on budget and finance matters. BFAC meets regularly, working alongside staff members and others

to develop tools and methodologies on how to best improve the district’s budgeting process. The

administration has been responsive to BFAC’s recommendations for greater cohesion and clarity. The

district’s budget development has become an integrated process that aligns resource allocation with goals

and priorities established through the development of a well defined curriculum—and a well-conceived and

executed strategic planning process.

Page 2

Results Oriented with Performance-based Budgeting

AISD has made significant progress in developing a performance-based budgeting (PBB) system. Key

performance indicators, driven by the Strategic Plan, tie budget investments to expected performance

outcomes. PBB allows the district to ensure budget investments are well-aligned and well-articulated with

clear lines of accountability.

Evaluating for Effectiveness and Efficiency to Drive Budgetary Decisions

The Department of Research and Evaluation regularly evaluates major district initiatives. Cost and

effectiveness information gleaned from these evaluations are included annually in a matrix of findings used in

the budget development process to provide stakeholders with performance data before budgetary decisions

are made.

The strategic planning process is, by its nature, ongoing—as the district constantly seeks input and evaluates

progress in order to make adjustments. The same applies to the budget process, in which the district:

Makes financial realignments to support key initiatives or priorities;

Increases or decreases budgets depending on the outcomes of performance measures; and,

Using evaluative tools to judge success.

Strategic Investments

The district’s administrative leadership works to ensure resources are strategically aligned and budgeted

funds are spent primarily on supports for schools and students. Despite severe financial constraints, the

district has found the resource capacity to support critical investments directly related to specific key action

steps of the Strategic Plan. Funding key action steps of the strategic plan will remain a major goal in the

budget development process for the district, but fully implementing the plan will be difficult, as AISD

continues to face the challenge of maintaining current funding levels.

Biennial Academic and Facilities Recommendations

AISD’s Board of Trustees took action Feb. 25, 2013 approving a strategic

modification to the FMP Framework, establishing a 24–month cycle for the

Biennial Academic and Facilities Recommendations (BAFRs). The BAFRs

process establishes a means for adjustment to the district’s short-and long-

term facilities plans. These recommendations generally have both a capital

and operational impact, and must be included in the district’s overall

budget planning. This type of review was previously conducted every year.

The modification will allow:

Twelve months of research and community engagement beginning in September 2014;

Four months of presentation and development of preliminary and draft BAFRs leading to board approval in December 2015; and

Eight months of program development and facility renovations and preparations for implementation of approved BAFRs following approval in December 2015.

Page 3

FY2015 Board Budget Parameters

1. The board seeks to maintain an unassigned fund balance consistent with district policy in an effort to (1)

maintain a bond rating of Aaa or higher, (2) maintain a “superior” financial rating from the state and (3)

ensure a sufficient operating reserve to support operating costs for at least two and a half months.

2. The board recognizes its fiduciary responsibility to adopt a balanced budget and will seek to do so by

considering all cost savings and efficiency options.

3. If projected expenditures exceed projected revenue and budget reductions become necessary, the

district will first seek those options that are sustainable and will address structural imbalances on a multi-

year basis. One-time solutions, including the use of fund balance reserves will be considered with caution

and appropriately factored into out-year budget shortfalls.

4. The district will continue to pursue additional revenue, costs savings and efficiencies; and will work to

reduce investments in programs that have not produced sufficient results.

5. The budget will prioritize investments that are aligned with our strategic goals as outlined in the Strategic

Plan:

All students will perform at or above grade level

Achievement gaps among student groups will be eliminated.

All students will graduate ready for college, career and life in

a globally competitive economy.

All schools will meet or exceed state accountability

standards, and the district will meet federal standards and

exceed state standards.

6. The district recognizes the need to target resource investments

in programs that support achievement growth for all schools.

Therefore, any new budgetary investments will reflect the

Strategic Priorities established by the board.

7. The performance results from the district’s performance

management system will be used to make budgetary decisions in

an effort to establish a budget that is performance-driven and

based on proven results. The performance management system

includes: the district-wide balanced scorecard, Strategic Plan

monitoring tools, program evaluations, electronic dashboards,

operational key performance indicators (KPIs) and individual

employee evaluations.

8. The budget process must be transparent and include sufficient

opportunity for community engagement and feedback.

9. The board seeks to maintain competitive total compensation

levels for all classes of employees and will consider such

recommendations as long as they are sustainable.

10. Budgeted assumptions for staffing ratios must meet state

standards, unless a waiver is sought from the state.

11. The budget should be developed in a multi-year framework

(minimum three years) to account for out-year implications of

budget proposals and revenue estimates.

Page 4

Strategic Plan Framework

MISSION

What We Do

In partnership with parents and our community,

AISD exists to provide a comprehensive

educational experience that is high quality,

challenging, and inspires all students to make a

positive contribution to society.

VISION

Where We Want to Be

AISD will be nationally recognized as an

outstanding school district, instilling a passion

for life-long learning in all students.

VALUES

What We Believe In

Focus on Children

Excellence

Integrity

Equity

Respect

Health and Safety

GOALS

What We Want to Accomplish

1. All students will perform at or above grade level.

2. Achievement gaps among all student groups will be eliminated.

3. All students will graduate ready for college, career and life in a globally competitive economy.

4. All schools will meet or exceed state accountability standards, and the district will meet federal standards and exceed state standards.

STRATEGIES

How We Will Achieve Our Goals

1. Provide a high-quality, well-rounded educational experience to all students that is rigorous, culturally relevant healthful and engaging.

2. Build strong relationships with students, families, and the community to increase

trust and shared responsibility.

3. Ensure that every classroom has a high quality, effective educator, supported by high-quality, effective administrators and support staff.

4. Align resources to accomplish priorities within a balanced budget.

MEASURABLE OUTCOMES

How We Will Check Progress on Our Goals

1. Texas Assessment of Knowledge and Skills (TAKS)/State of Texas Assessments of Academic Readiness (STAAR) passing rates for students who have been in the district for at least three consecutive years

2. TAKS/STAAR passing rates for students who have not been in the district for at least three consecutive years

3. Achievement gaps among ethnic groups 4. Achievement gaps between economic

groups 5. Graduation rates (the number of students in

a ninth grade cohort who graduate within four years)

6. College readiness (the number of graduates who meet or exceed a combination of TAKS exit level, SAT, and ACT criteria)

7. TAKS writing scores (the number of 11th graders scoring 3 or 4)

8. Postsecondary enrollment (the number of seniors who enrolled in a four- or two-year college or university or in a technical school within one year after graduation)

9. Enrollment in Advanced Placement (AP) courses (the number of students enrolled in AP courses and completing dual enrollment courses)

10. Performance in AP courses (the number of students with AP test scores of 3, 4, or 5)

11. District and campus accountability ratings (based on the district rating (i.e., Acceptable), the number of schools achieving Adequate Yearly Progress (AYP), and the number of Acceptable, Recognized, and Exemplary schools

Page 5

The District Strategic Priorities for the 2014-15 School Year are as follows:

1 Develop a plan to implement HB5 mandates to enhance graduation plan endorsements, including Career and Technical Education (CTE) related and other programming.

2 Expand social and emotional initiatives to provide behavioral health supports for all students consistent with our commitment to Whole Child, Every Child.

3 Develop and implement a marketing campaign to improve community understanding of all of the good things that our district offers and build pride and improve satisfaction among AISD’s students, teachers, staff and families and increase enrollment.

4 Research and develop professional pathways to recruit, develop, evaluate, compensate, and retain high quality teachers in AISD.

5 Develop multi-faceted solutions to balance the budget and ensure future financial stability by considering revenue alternatives such as a TRE and expenditure reductions.

6 Implement a district literacy plan to promote academic achievement and graduation rates for all student groups.

7 Implement the Facility Master Plan and jump start the May 2013 bond program.

The proposed budget increases and decreases for the FY2015 budget are closely aligned with these approved priorities.

Page 6

AISD’s Continued Commitment to Students and Taxpayers

The 2012-13 school year marked the second year of the State of Texas Assessments of Academic Readiness (STAAR) and the first year of a new state accountability system. The new accountability system continues to use student assessments to measure school performance, but also makes use of additional indicators to provide parents and taxpayers greater detail on the performance of a district or charter and each individual campus throughout the state. The 2013 accountability system is based on a performance index framework that considers four areas:

Student Achievement Student Progress Closing Performance Postsecondary Readiness

Districts and campuses with students in Grade 9 or above must meet targets on all four indexes in order to earn a rating of Met Standard. Districts and campuses with students in Grade 8 or lower must meet targets on the first three indexes (excluding Postsecondary Readiness). Only three rating labels were available in 2013: MET STANDARD – Met accountability targets

on all indexes for which they have performance data in 2013

MET ALTERNATIVE STANDARD – Met modified performance index targets for alternative education campuses or districts

IMPROVEMENT REQUIRED – Did not meet one or more performance index targets

Campuses that achieved the rating of Met Standard were eligible for academic achievement distinction designations. The distinction designations recognized schools for high performance in reading, math and student progress in relation to a group of comparison campuses.

Page 7

2013 State Accountability Ratings Results Comparable Urban Districts Percent of Campuses by Rating

The Austin Independent School

District’s students performed well

in the first year of the state’s new

accountability system, with 110

schools meeting the state’s

standards.

AISD’s results exceeded the

state’s targets in all four areas:

student achievement by 28

points, student progress by 14

points, closing performance gaps

by 15 points and postsecondary

readiness by 6 points.

Fifty five schools earned a total of 89 academic

achievement distinction designations. Eleven of the 55

campuses received academic distinctions in all three

areas: English/Language Arts, Mathematics, and Student

Progress.

District passing rates for required end-of-course exams

were above state passing rates in Algebra I, English I

Reading, and US History, were the same for English I

Writing and English II Reading, and were slightly below

the state passing rate for English II, Writing and Biology.

District and state exit level TAKS passing rates were

comparable.

AISD’s passing rates on 2013 STAAR for grades three

through eight ranged from 85% in third grade reading to

63% in eighth grade social studies.

The district passing rate was higher than the state

passing rate for all subjects in grades three through five.

The percentage of AISD schools that met 2013

accountability standards (85.3%) exceeded the state

average (84.2%) and was second among comparable

urban districts. The percentage of AISD schools rated as

“Improvement Required” is 7.8%, lower than the state

(9.0%) and third lowest among comparable urban

districts.

Source: Texas Education Agency, 2013 Accountability Ratings campus data download

No federal accountability ratings were issued in 2013 because the State of Texas secured a conditional waiver from the U.S. Department of

Education for specific provisions of the Elementary and Secondary Education Act (ESEA), commonly known as the No Child Left Behind (NCLB)

Act of 2001. Under key components of the state’s NCLB waiver, Texas schools will no longer be designated as having met or made Adequate

Yearly Progress (AYP).

Page 8

Our Student Investment When Compared to Our Texas Urban Peers In FY2013, the most recent year for which comparable data are available, Austin ISD spent $9,501 per pupil, which ranks the highest among urban school districts in Texas. The district had higher than average spending in student instruction, transportation, services to students with disabilities, accelerated education, employee healthcare and utilities. Also, AISD is one of the few school districts that contribute to Social Security at a cost of $33 million annually or $377 per pupil in FY2013.

AUSTIN ISD(227901)

CYPRESS-FAIRBANKS

ISD (101907)

DALLAS ISD(057905)

EL PASO ISD(071902)

FORT WORTHISD (220905)

HOUSTONISD (101912)

NORTHSIDEISD (015915)

SANANTONIO ISD

(015907)

Other Funds or Grants $1,489 $854 $1,475 $1,362 $1,594 $1,526 $1,029 $2,241

General Fund $8,012 $5,909 $6,929 $6,970 $6,863 $6,669 $6,584 $7,056

$9,501

$6,763

$8,404 $8,332 $8,457 $8,195 $7,613

$9,297

$-

$2,000

$4,000

$6,000

$8,000

$10,000

FY2013 Per Pupil Operating Expenditures

$8,012

$5,909

$6,929 $6,970 $6,863 $6,669 $6,584 $7,056

$0

$2,000

$4,000

$6,000

$8,000

$10,000

AUSTIN ISD CYPRESS-FAIRBANKSISD

DALLAS ISD EL PASO ISD FORT WORTH ISD HOUSTON ISD NORTHSIDE ISD SAN ANTONIO ISD

FY2013 General Fund Per Pupil Operating Expenditures by Function

11 INSTRUCTION 12 INSTRUC RESOURCES & MEDIA SERV 13 CURRICULUM AND STAFF DEVELPMNT

21 INSTRUCTIONAL LEADERSHIP 23 SCHOOL LEADERSHIP 31 GUIDANCE COUNSELING EVAL SVC

32 SOCIAL WORK SERVICES 33 HEALTH SERVICES 34 STUDENT (PUPIL) TRANSPORTATION

35 FOOD SERVICES 36 EXTRACURRICULAR ACTIVITIES 41 GENERAL ADMINISTRATION

51 FACILITY MAINT./OPERATIONS 52 SECURITY AND MONITORING SVSCS 53 DATA PROCESSING SERVICES

95 PAYMENTS TO JJAEPS

Source: TASBO eFacts

Source: TASBO eFacts

Page 9

The Financial Allocation Study of Texas (FAST) measures how spending in every Texas public school district and campus translates to student academic progress. FAST looks at academic, financial and demographic data and identifies school districts and campuses that produce high academic achievement while maintaining cost-effective operations. FAST takes into account multiple academic indicators including TEA accountability ratings, STAAR results, dropout and completion and college readiness. FAST utilizes financial indicators such as spending, revenue, taxes, fund balance and debt. Finally, FAST also takes into account demographic indicators of both the students and staff. Although AISD’s operating expenditures per pupil are higher than its urban peers, the district earned a 3.5 out of 5.0 rating in the Texas Comptroller Financial Allocation Study for Texas (FAST). The FAST Study indicates the Austin ISD academic progress was very high and the annual spending was high indicating a possible return on investment of funds. The per-pupil spending level reflects the district’s commitment to ensuring that its diverse student population and graduates are prepared to meet the competitive demands of a global economy.

5.0

4.0

3.5 3.5

2.5 2.52.0

1.5

0.0

1.0

2.0

3.0

4.0

5.0

6.0

CYPRESS-FAIRBANKSISD

NORTHSIDE ISD AUSTIN ISD HOUSTON ISD EL PASO ISD FORT WORTH ISD DALLAS ISD SAN ANTONIO ISD

FY2013 FAST Rating Comparison to Urban Peers

CYPRESS-

FAIRBANKS ISD

NORTHSIDE

ISD

AUSTIN

ISD

HOUSTON

ISD

EL PASO

ISD

FORT WORTH

ISD

DALLAS

ISD

SAN ANTONIO

ISD

FY2013 FAST Rating 5.0 4.0 3.5 3.5 2.5 2.5 2.0 1.5

Academic Progress Very High Very High Very High High High Average Low Low

Annual Spending Very Low Average High Average Very High High High Very High

Source: http://www.fastexas.org/about/data.php

Source: http://www.fastexas.org

Page 10

The Nation’s Report Card also Reported:

Austin’s economically disadvantaged

students outscored their peers in both the

nation and large cities on the eighth grade

reading assessment for the first time.

Austin’s English-language learners

outscored their peers in both the nation

and large cities on the fourth grade

reading assessment for the first time.

AISD students ranked third in eighth grade

math in the percentage of students scoring

at the proficient or advanced levels.

In reading, the students ranked third in

both fourth and eighth grade. AISD’s

English-language learners outperformed

their peers in both the nation and large

cities.

Austin’s students in all groups outscored

their peers in large cities on the eighth

grade math assessment, and white

students and English language learners

outscored their peers nationwide.

Austin’s students in most groups

outscored their peers in both large cities

and the nation on the fourth grade math

assessment.

Even with dramatic decreases in the

percentage of students excluded in the

assessment, Austin’s fourth and eighth

grade students still made significant gains

over time in both reading and math.

AISD students continued to outperform their peers in large urban school districts on the Nation’s Report Card, ranking among the top in math and reading—while economically disadvantaged students and English Language Learners outperformed their peers nationally. The National Assessment of Educational Progress reported AISD students ranked second in fourth grade math and third in eighth grade math in the percentage of students scoring at the proficient or advanced levels. In reading, the students ranked third in both fourth and eighth grade. AISD’s economically disadvantaged students and English-language learners outperformed their peers in both the nation and large cities. For 2013, the district set a goal to include more students in the nation’s report card because some students were previously excluded due to limited English proficiency. The NAEP assessment only is available in English, while state assessments are offered in Spanish at third through fifth grade. Similarly, some students were previously excluded because accommodations for students with disabilities were not available. AISD met its goal with dramatic decreases in the percentage of Austin’s students excluded from the NAEP assessments. For example, fourth grade students excluded from the reading assessment due to limited English proficiency and/ or disabilities decreased from 20 percent in 2005 to 4 percent in 2013. Despite the changing composition of the students who were tested, Austin continued to perform well in comparison to the nation, large cities and urban districts. “These new results show that Austin maintained its superior academic position compared with other big city school districts across the country at the same time they were including more students in the assessments. This is a difficult position for any school district to maintain, but Austin has done it,” Michael Casserly, executive director for the Council of the Great City Schools, said. Results for mathematics were particularly strong, a testament to the district’s emphasis on numeracy, integration challenging content within the curriculum and the investment of resources to provide supports for students. Since 2005, Austin ISD has participated in NAEP’s Trial Urban District Assessment administration, otherwise known as the Nation’s Report Card. Representative samples of students from a total of 21 school districts across the United States participated in the 2013 assessment of fourth and eighth grade students in reading and mathematics, which provides an opportunity to benchmark progress over time as well as performance against students in other participating urban districts, large U.S. cities and the nation. NAEP Mathematics Grade 4 Overall Percent at or Above Proficient 2013 AISD Students ranked second in fourth grade math in the percentage of students scoring at the proficient or advanced levels

Page 11

Despite budget constraints in recent years, AISD continues to use sound fiscal management practices and prudently allocate its resources. Budgets have been developed and implemented with a focus on students and their needs. The district’s efforts at fiscal responsibility have helped produce the following results:

The second lowest overall property tax rates in the Austin area for school districts.

Aaa debt rating from Moody’s Investors Service, AA+ from Standard & Poor’s, and AA from Fitch Ratings, which are among the highest ratings a Texas public school can earn from these agencies. This has resulted in millions of dollars worth of savings for the district’s bond program and Austin taxpayers.

A Superior FY2013 School FIRST (Financial Integrity Rating System of Texas) rating of Superior Achievement for the 11th consecutive year. (The FY2013 rating is based on 2012 indicators) and is the highest that can be attained.

The Texas Comptroller of Public Accounts awarded AISD with a Leadership Circle Award for budget transparency, for the fourth consecutive year. Platinum is the highest level and requires multiple financial documents and a web page dedicated to financial transparency.

The Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for 10 years in a row and the GFOA Certificate of Achievement for Excellence in Financial Reporting for four years in a row.

The Association of School Business Officials International (ASBO) Meritorious Budget Award for excellence in the preparation and issuance of its school system budget and the ASBO Certificate of Excellence in Financial Reporting for four years in a row.

Second ranked school district in the nation for total amount of renewable energy purchased.

Eighth largest purchaser of “green power” among all U.S. government entities.

A two-star rating or higher from the Austin Energy Green Building Program for new schools, classroom additions and major renovations.

A Texas FAST score of 3.5 in FY2013. This is an improvement of the Texas FAST score of 2.5 stars in FY2012. FAST looks at academic, financial and demographic data and identifies school districts and campuses that produce high academic achievement while maintaining cost-effective operations. The highest score possible is 5 stars.

Financial Accountability: Sound Budgets and Strong Fiscal Management

Page 12

Budget Challenges Significant Funding Losses In 2011, during the 82nd Legislative Session, reductions made to the Texas school finance formulas forced AISD to absorb nearly $96 million in reductions to total maintenance and operations revenue across the 2012 and 2013 school years. The first year reduction was more than $37.4 million, and this amount was further cut to more than $58.2 million in the second year. When computed on a per Refined ADA basis, this translates into a loss of more than $737 per ADA for the FY2013 school year. The loss in state revenue, coupled with the loss of nearly $60 million in federal stimulus funding in FY2011 and $13.8 million in Edujobs funding lost in the subsequent year, has forced AISD to confront these losses with severe cuts to programming and the number of staff members during the past three years. During FY2010, the district took advantage of operating inefficiencies that offered ways to balance the budget without a significant effect on the classroom. In FY2010, the district eliminated 18 central office positions, which saved a little more than $700,000, and implemented a central office hiring freeze, which still stands today, which saved more than $1.5 million. FY2011 reductions included the elimination of 117 central office positions that saved the district an estimated $5 million. The district implemented a total of $27.7 million in reductions and savings during these first two years without affecting local campuses’ budgets. After those first two years, however, the budget cuts reached a point where they were felt at the campus and classroom level. In FY2012, the district eliminated 1,153 positions, the bulk of which were at the campus level. As a result, AISD teachers and team members have heavier workloads, larger classes, increased health care costs, and less leave time. The district was forced to make program cuts to athletics, summer school and school turnaround initiatives in order to balance the budget.

As a result of many of the efficiency, savings and cost reduction measures the district put into place, AISD was able to stabilize staffing levels during FY2013 through the use of its fund reserves as a short term solution to the growing revenue shortfall.

Page 13

More than 600 school districts across Texas,

including AISD, are involved in a lawsuit claiming

that the state funding system was inadequate and

unfair, which is a violation of the Texas constitution.

Six lawsuits were combined into one lawsuit. In

February 2013, Judge John Dietz ruled the Texas

school finance system is unconstitutional, finding it

does not adequately fund public schools and that

the system has evolved into a de facto statewide

property tax. The lawsuit was reopened on Jan. 21,

2014 to consider action taken by the 83rd

Legislature. It is anticipated this case will be

appealed to the Texas Supreme Court, with a

decision sometime in 2015.

In the recent 83rd Legislative Session, through

Senate Bill 1, the Legislature restored a significant

amount of the statewide cuts made during the

previous session. Despite these efforts, because the

restoration was not made in the same manner as

the cuts, SB1 did not provide any level of

meaningful restoration for AISD. As currently

estimated, the amount of cumulative restoration

over the biennium is approximately $22.2 million.

When computed on a per Refined ADA basis, SB1

still leaves AISD with a net loss of $586 per ADA

when compared with 2011 funding levels. As such,

the FY2015 Revised Budget assumes a net decrease

of $4.6 million in additional operating revenue when

recapture is factored, leaving the district with a

projected revenue shortfall of $22.3 million.

Limited Resource Capacity to Support a Diverse

Student Population

AISD serves approximately 85,000 students.

Historically, the district has grown by about 1,000

students per year—a rate two to three times faster

than the state’s student population, which itself is

growing at a faster rate than the nation’s student

population. However, during FY2013 there was

relatively flat growth with a steep decline in FY2014.

The Revised Budget projects enrollment to

decline by 269 students in FY2015. This estimate

reflects a downward trend in enrollment that

occurred in both FY2013 and FY2014. The district

now estimates that there will be future declines

in enrollment due to a number of factors affecting

growth in the district.

The district has changed demographically. While

many neighboring districts have been serving

more students each year in recent years, much of

the recent year growth in AISD comprises diverse

student populations. The demographic makeup of

the district’s student population has shifted, and

our changing student population is more costly to

serve.

During the past 10 years, while AISD’s student

population has grown by 7 percent, the district’s

economically disadvantaged student population

has grown by 28 percent. Approximately 64

percent of students qualify for free or reduced

lunch; the district’s English language learner

population has grown by 44 percent and

comprises 29 percent of our student enrollment.

The district must establish new delivery models

and support strategies to educate an increasingly

diverse student population with the following

characteristics:

Nearly 2 out of 3 children in AISD are from

economically disadvantaged homes.

For one in three, English is not their first

language.

Nearly 90 languages are spoken throughout

the district.

One in 10 children is classified as having a

learning (or other) disability.

Nearly 30,000 students participate in

advanced academics.

AISD celebrates its diversity, and embraces the

responsibility to offer all students an excellent

education. However, the district has experienced

Page 14

an achievement gap in meeting accountability expectations for several of these vulnerable groups of students and recent funding reductions have severely impacted the district’s ability to adequately serve all students. Higher Accountability Standards-Less Resources AISD is working hard to serve all of our students amid declining resources and increasing state standards. Implementing funding reductions with increased academic expectations is challenging. Additional resources for increased instructional time, improved staff development and targeted interventions for struggling students are needed if AISD will be able to make the gains required to ensure Texas students are ready for the challenges they will face after graduating from high school to compete in the global economy. The district will also be faced with implementing House Bill 5 with no additional funding for implementing the new standards. As we implement House Bill 5, students will have one diploma plan with one of five endorsements. Phase one of implementation of HB 5 will cost the district $1.7 million and we anticipate costs will escalate over the next four years.

Teamwork Makes the Dream Work Even though the bar is going up and resources are going down, AISD staff members and students are making the grade. The district is experiencing record academic performance. And, to be successful in the future, the district will need a human capital strategy that allows the district to maintain its high quality staff members. AISD employees have shared the burden in the district’s budget struggles. They are paying more for health care and receiving less leave time—and salaries were frozen for two years in FY2011 and FY2012. And, while staff members have gone the extra mile to ensure the vital work of the district was accomplished during a difficult period, it is not sustainable to freeze wages for long periods of time. As a result of State budget cuts, it is becoming more and more difficult for the district to pay competitive salaries. A recent analysis indicates that AISD teacher salaries rank 8 out of 10 among our neighboring districts in teacher pay, and 10 out of 10 among the top 10 urban districts in Texas.

Page 15

After two years of a salary freeze, in FY2013, the Board of

Trustees approved a one-time compensation adjustment for all

regular employees equivalent to a 3 percent increase funded

from district reserves. The Revised Budget assumes the 3

percent increase will remain in effect for FY2015. In FY2014 the

Board of Trustees approved the continuance of the 3 percent

increase and an additional 1.5 percent increase that is not

pensionable. The additional 1.5 percent salary adjustment is

not included in the FY2015 Revised Budget assumptions.

Further, funding salary investment with reserve funds is not

sustainable and a secure and a recurring revenue source will be

needed to continue these investments in the future.

Rank FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014

1 Leander Eanes Eanes Leander Leander Lake Travis Lake Travis

2 Lake Travis Lake Travis Lake Travis Lake Travis Lake Travis Leander Eanes

3 Round Rock Leander Leander Eanes Eanes Eanes Leander

4 Eanes Round Rock Manor Round Rock Manor Round Rock Round Rock

5 Pflugerville Manor Round Rock Manor Round Rock Manor Dripping Springs

6 Manor Del Valle Pflugerville Georgetown Pflugerville Dripping Springs Manor

7 Georgetown Pflugerville Georgetown Pflugerville Austin Del Valle Del Valle

8 Del Valle Georgetown Del Valle Del Valle Del Valle Austin Austin

9 Austin Austin Austin Austin Georgetown Hays San Marcos

10 Hays Hays Hays Hays Hays San Marcos Hays

Rank FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014

1 Dallas Fort Worth Fort Worth Fort Worth Fort Worth Fort Bend Cypress Fairbanks

2 Fort Worth Houston Dallas Dallas Dallas Fort Worth Arlington

3 Fort Bend Fort Bend Houston Houston Houston Houston Northside (SA)

4 Houston Dallas Fort Bend Fort Bend Fort Bend Dallas Houston

5 Arlington Northside (SA) Northside (SA) Northside (SA) Northside (SA) Northside (SA) Dallas

6 Northside (SA) Arlington Arlington Arlington Arlington Cypress Fairbanks Fort Bend

7

Cypress

Fairbanks

Cypress

Fairbanks

Cypress

Fairbanks

Cypress

Fairbanks

Cypress

Fairbanks Arlington Fort Worth

8 El Paso El Paso El Paso El Paso El Paso El Paso El Paso

9 San Antonio Austin San Antonio San Antonio San Antonio San Antonio San Antonio

10 Austin San Antonio Austin Austin Austin Austin Austin

Teacher Salary Comparison with Local districts (Excludes Social Security Tax)

Teacher Salary Comparison with Urban districts (Excludes Social Security Tax)

Teacher Salary Comparison with Local & Urban Districts (Excludes Social Security Tax)

Page 16

Dire Facilities Needs It is critical for a school district to have safe, environmentally-friendly facilities that have sufficient capacity to support student achievement and success. The state does not fund school facilities. School districts rely on bond funding to serve growing enrollments and meet other facilities needs. In the May 2013 election, voters approved Proposition 1 for $140.5 million to upgrade technology to ensure all students have access, build new science and technology labs, add new school buses and improve energy conservation. Proposition 3, the largest of the four propositions at $349.1 million, also passed and will allow the district to repair and renovate aging schools, including fixing leaky roofs and replacing old plumbing. This proposition includes repairs for every school in the district. A complete list of repairs by school can be found online at www.austinisd.org/ bond/bond-program/by-school. Two of the four bond propositions did not pass. Proposition 2, for $233.9 million, included building new schools to address overcrowding, improvements in safety and security, and improving facilities for fine arts, physical education and athletics. Proposition 4, for $168.5 million, included facility improvements for career and technical education, fine arts, special education and physical education and athletics, and facility renovations at the Ridgeview campus (old Anderson High School) for the School for Young Men. Now that the election is over, the administration will work with the board and all school communities to reassess how to prioritize the district’s needs and determine what is affordable for the Austin community. As with any approved bonds, AISD will establish a Citizens’ Bond Oversight Committee to ensure the will of the voters is carried out. The bond program was developed by a group of community members and school district staff, working together to identify needs at each of the district’s more than 128 schools and facilities. They spent countless hours providing factual information to the Austin community about the four propositions in the bond.

Other Challenges Other factors also have an impact on the district’s financial position:

Social Security AISD is one of just a handful of Texas school districts required to participate in two retirement programs: the federal social security system, and the Teacher Retirement System of Texas (TRS). AISD will incur approximately $35.5 million in FY2015 in employer social security taxes—a cost most other Texas school districts do not have to bear. The district’s participation in social security is not universally popular among teachers. Teachers with more experience tend to view it favorably because of the extra support it provides, while teachers with less experience tend to view it as a negative because it represents a hit to their paychecks.

The Impact of Recapture Rising appraisal values come with increases in tax payments for the average homeowner. AISD does not substantially benefit from the increase in revenue from property tax collections. AISD is considered “property-wealthy” under the state’s “recapture” law, which will require the district to send a projected $173.1 million to the state for redistribution to property-poor school districts in FY2015. Between FY2002 and FY2015, AISD will have paid the state more than $1.8 billion in recapture payments, all of which comes from tax dollars generated in Austin. Recapture is projected to become a larger percentage of overall tax collections in future years. In FY2015, the district projects that approximately 21.9% of all local tax revenue collected will be sent to the state under recapture. By FY2018, nearly a third of every tax dollar collected will go to the state.

Page 17

http://www.austinisd.org/

$722.9$782.4 $820.0 $854.8 $895.4

$127.5$173.1

$228.4 $263.4$301.1

$0$100$200$300$400$500$600$700$800$900

$1,000

FY2014 (Amended) FY2015 (Projected) FY2016 (Projected) FY2017 (Projected) FY2018 (Projected)

Mill

ion

s

M&O Collections Chapter 41 Payments

33.6%30.8%27.9%

22.1%17.6%

M&O Tax Collections Subject to Recapture (Chapter 41)

Under the current State funding formula, AISD

must either increase its tax rate or increase its

WADA to generate increased operating revenue.

Austin voters authorized an M&O tax rate

increase in 2008 and the M&O tax rate was

increased by nearly four cents. AISD has not

changed its M&O tax rate since then,

approximately six years ago.

Outdated State Funding Formula

To exacerbate the limitations in the State

funding formula even further, many of the

“weights” that the state uses to allocate funding

to school districts haven’t been updated since

the early 1990s with the exception of Bilingual

Ed which hasn’t been updated since 1985. The

costs of providing important student services

since these weights were updated, 20-25 years

ago, have increased. For example, the funding

formula contains a Cost of Education (CEI) index

that is to account for regional costs differences.

The current CEI for Austin is lower than that of:

Northside ISD, North East ISD, Round Rock ISD,

Fort Worth ISD, El Paso ISD, Fort Bend ISD,

Dallas ISD, Cypress-Fairbanks ISD and Houston

ISD; and we know the cost of living in Austin is

substantially higher than most of these areas.

An adjustment to the CEI index could provide

additional revenue to AISD of anywhere from $2

to 14 million if it were increased to the level of

these other districts.

Infinite Need, Finite Resources:

Where to Prioritize?

While the district implemented a multi-year financial

plan that allowed it to increase its reserve levels to

offset revenue losses for a few years, it is not a

permanent solution. The district accessed reserves in

FY2013 and is also budgeted to do so in FY2014 and

again in FY2015 to cover revenue shortfalls. The

district must take action before reserve levels become

dangerously low, which could affect the district’s

bond ratings. To remain financially solvent, the

district will need to increase the tax rate to cover

projected expenditure costs for the FY2016 budget.

The current state financing system holds the district

to FY2007 revenue levels and does not account for

increased inflationary costs for areas like electricity,

fuel and healthcare. The district does not benefit from

increasing property values. The district has made

efforts to increase attendance rates resulting in an

additional $5.3 million in revenue over the last three

years. However, inflationary costs substantially

exceed revenue generated from attendance increases

and the projected decline in enrollment over the next

10 years will decrease revenue.

This nominal revenue growth, and the projected

decrease in student enrollment for FY2015 leads to

stagnation in the out years that makes it nearly

impossible for the district to constrain spending to a

level that matches revenue growth and still maintain

the current level of services. The district will have to

absorb increased energy, fuel and healthcare costs.

Page 18

The district was able to realize some recent savings in its healthcare plan which will have a favorable impact in planning the FY2015 budget. Due to a shift in employee participation from a more costly district health plan to a more affordable plan in FY2014, the district realized a net savings of $8 million and will use these savings to defray any increases in health insurance costs for FY2015. However, under Federal Health Care legislation, these costs will continue to increase at an estimated annual rate of 6.5 percent in the subsequent years from FY2016 through FY2018. Therefore, the district will need to continue to prioritize the district’s needs and be careful about any expansion of the current and future budgets. The district has reached a place where the consideration of a TRE is imminent in order for AISD to meet service expectations and remain financially solvent. But, even if the district accessed all available revenue from the remaining nine pennies available to the district under current law, it would generate only another $30.6 million for the district, which is still not enough to cover the state funding cuts of nearly $50 million after partial restoration to fund all the district’s needs.

Option to Stabilize Revenue Through a Tax Rate Increase During the past few years, the Board of Trustees have held numerous discussions about whether or not and when the district should seek voter approval for an increase to the district’s tax rate for maintenance and operations. The one-time compensation adjustment that the Board approved in FY2013 cost approximately $14.6 million and is being funded out of district reserves and the district plans to access reserves again in FY2014 and FY2015 to offset projected budget shortfalls. But, the district leadership knows reserves cannot continue to fund this type of recurring expense indefinitely. The district will need to secure a sustainable revenue source—sooner rather than later. AISD will continue to implement cost-cutting expenditure controls and revenue enhancements that have been initiated during the past few years in order to minimize this draw on reserves, but these controls will not fully offset the cost of the one-time compensation adjustment. The district will need a recurring revenue stream in order to fund a permanent salary increase or any new initiatives, which means the district will likely need to propose a Tax Ratification Election (TRE). As previously mentioned, the recent 83rd Legislative Session, through Senate Bill 1, the Legislature restored a significant amount of the statewide cuts made during the previous session. Despite these efforts, because the restoration was not made in the same manner as the cuts, SB1 did not provide any level of meaningful restoration for AISD. Under state law, school districts must secure voter approval for any increase in M&O tax rates. AISD’s Board of Trustees would need to call for a Tax Ratification Election (TRE). Texas school districts are the only local taxing authorities required to secure voter approval in order to increase taxes. The maximum tax rate a school district can levy is 1.17 per $100 of assessed value. This has been the case since 2007.

Page 19

Budget Planning: A Multiyear Fiscal Strategy for FY2015 and Beyond Future budget pressures are twofold: one is the immediate pressure that will have to be considered as the district develops next year’s budget for the FY2015 budget cycle, and the other, longer-term budget pressure is how each item plays out during the five-year period from FY2015 to FY2019. Before taking into account any additional budget pressures, the district will face a revenue shortfall in FY2015 to continue the current level of services. The projected baseline shortfall includes the cost of maintaining the one-time 3 percent salary adjustment that was authorized by the Board of Trustees in FY2013 through the use of reserves. The FY2015 Revised Budget reflects a revenue gap of approximately $22.3 million, which will increase each year if there are no substantial changes to projected revenue and expenditures. Contributing to this budget shortfall are: escalating inflationary costs for expenditures such as electricity, fuel, gas and employee healthcare premiums, compensation, additional maintenance and operations costs from voter-approved bond propositions, Biennial Academic and Facilities Recommendations (BAFRs) and funding for programming that is either statutorily required, mandated or critical. Long-range financial planning has better positioned the district to manage budget shortfalls in recent years and in the year ahead. The district’s strategy has been to predict multi-year financial needs, minimize costs, stabilize resources, and build up enough reserves to offset projected shortfalls in FY2013, FY2014 and FY2015. However, budget balancing through the uses of reserves is not expected to be sustainable after next year—it has only been considered as a short term solution until a sustainable revenue source is secured. Rating agencies will expect the district to implement a multi-year stabilization plan. A balanced approach, including a revenue increase, will stabilize future district budgets. In light of this, the Board will need to consider calling for a Tax Ratification Election in 2015 to increase revenue for the FY2016 budget.

Facilities Planning Since 2011, the district has taken significant steps to improve long-term facilities planning, and to ensure that planning for future facilities needs support academic improvement. On Nov. 21, 2011, the board adopted a Facility Master Plan Framework that would support the district’s long-term goals, including the Strategic Plan, as well as shorter-term priorities that the Board identifies each school year. The three-part framework includes annual updated information used to inform the FMP process, and Annual Academic and Facilities Recommendations (AAFRs). The Facility Master Plan Framework established a process that was designed to be flexible enough to respond to changes in academic and operational needs and to predict the need and timing for new or expanded facilities, bond elections and programs, lease arrangements, general transportation needs, and major renovations, policy and procedure adjustments. For the 2012–13 and 2013–14 school years, the Board adopted several AAFRs. Then, in February 2013, the process was revised so that facilities recommendations are made every two years, rather than annually. The next series of Biennial Academic and Facilities Recommendations will be made in December 2015 for the 2016–17 school year. The FY2015 Revised Budget accounts for increases and decreases in projected baseline expenditures, statutorily required needs and costs associated with approved AAFRs when compared to the FY2014 Adopted budget.

Dual Language Program Expansion and Extension

Continuation of Responsive Education Solutions at Lanier and Travis High Schools

Campus-Initiated In-District Charter at Travis Heights Elementary School

Fine Arts Program: Any Given Child Creative Learning Initiative

Single-Sex Middle Schools at Garcia and Pearce

Page 20

2013 Bond Program In May 2013, voters approved nearly $490 million in bond funding to repair and renovate facilities, upgrade technology, renovate science labs, expand and renovate libraries, purchase new busses, and improve energy conservation. The district was unable to access bond funds for more than six months as a result of a lawsuit filed by the Travis County Taxpayers Union. In January, 2014, the group agreed to drop its appeal in a lawsuit challenging the bond ballot language, allowing the district to proceed with bond projects. As a result, district staff will move deliberately and expeditiously to faithfully fulfill the mandate of its constituents. When the community approved the bonds, it demonstrated strong support for AISD schools and in return, the community can expect AISD to use those resources wisely and our bond rating agencies are looking for that so that they can have confidence in the district’s ability to manage resources. For the future, the district needs a long-range capital improvement plan that takes into account needs included in the two bond propositions that voters did not approve. The district will need strategies for addressing over and under enrolled schools, Career and Technical Education, special education, fine arts and athletics.

Page 21

Summary of Budget Increases/Decreases From the FY2014 Adopted Budget to the FY2015 Revised Budget

AAFR Recommendations

Young Men's & Young Women's Leadership Acadamies Program

Design 697,403$

Dual language program expansion/extension 462,000 1,159,403$

Baseline Increases

New school operating impact costs (Jaime Padron Elementary) 838,283

Gasoline/Fuel for student transportation 216,065

Utilities 956,247

Insurance and Bonding costs 110,240

Increase in Chapter 41 Estimate 56,040,549 58,161,384$

Statutorily Required/Contractually Obligated

Evaluation Specialist to administer and interpret tests for 504

students 63,857

Expand CATE courses to comply with HB 5 1,657,665

Social and Emotional Learning to all students equitably 154,000

Operation costs for the new Performing Arts Center 382,867

Increase in Loan Payment to State Energy Conservation 394,387 2,652,776$

School Safety Related

Increase in the cost for Greater Austin/Travis Regional Radio System 508,233

Increase in the cost for Fire Department Permit Fee 7,000 515,233$

Continuation of Existing Programming

Student handbook 15,000

Shared Service Agreement for the Texas School Blind and Deaf 592,196

Health education 50,000 657,196$

Budget Decreases

TRS on behalf state matching (to realign with historical spending) (5,263,592)

Budget reductions including 5% from the departmental non-staff

allocations & additional departmental reductions (5,827,624)

Health Insurance Costs (1,700,000)

Teacher Reserve Units (1,000,000)

Elimination of the one time salary increase at 1.5% (7,300,000) (21,091,216)$

Page 22

BUDGET ASSUMPTIONS

Fund Balance FY2014 FY2015

1. General Fund

The district will target a minimum fund balance

20% of budgeted expenditures as per policy

20% of budgeted expenditures as per policy

Revenue

1. Target Revenue

SB 1 Revenue per WADA @ Compressed Rate

$5,652

$5,652 Preliminary $5,660 Revised

2. Enrollment- ADA and WADA

Estimate a decrease at 0.39% from the FY2014 Amended Enrollment

Adopted: 86,978/79,402/105,113

Amended: 85,363/77,920/103,365

Revised Enrollment: 85,094 ADA: 77,677 WADA: 102,650

3. State Reductions

Reduction in state revenue ($58.2 million) FY2013 ($50 million after

restoration) FY2014

Assumes no additional cuts

4. Federal Medicaid Reimbursements and Indirect Cost Earnings

$18M and $3.3M respectively

$18M and $3.3M respectively

5. New Taxable Property

The Appraiser indicates that property will increase in future years (as of October 25, 2012)

6.89% increase

5.97% increase Preliminary 9.26% increase Revised

(subject to change when Final Certified Values are

provided in July 2014

6. Tax Collection Rate

Collection rate is estimated based on historical trends (based on 2-years average collection rate)

99.00 % 99.00 %

7. Tax Rate The total tax rate per $100 of taxable value

M & O Tax Rate

Debt Service Tax Rate

$1.2420

$1.0790 $0.1630

$1.2235

$1.0790 $0.1445

8. Local Options

Over 65 exemptions include:

Local

State Required Disabled Exemptions include:

Local

State Required

$25,000 $10,000

$15,000 $10,000

$25,000 $10,000

$15,000 $10,000

9. Historical Designated

Partial exemptions are granted for certain historical landmark properties:

For owner-occupied houses

For land on income producing properties

For property used for a commercial

Residential Property: 50% of Structure

25% of land Cap is the greater of $2,000 or 50% of the District levy if the property was designated as a historic landmark after December 31, 2005 but before January 1, 2012.

Residential Property: 50% of Structure

25% of land Cap is the greater of $2,000 or 50% of the District levy if the property was designated as a historic landmark after December 31, 2005 but before January 1, 2012.

Page 23

Revenue (cont.) FY2014 FY2015

Cap is $3,500 if the property was designated as a historic landmark before January 1, 2012, and changed ownership after December 31, 2011; or The property was designated as a historic landmark after December 31, 2011. Income-producing properties: 25% of Structure, 12.5% of the land on income producing properties with no cap.

Cap is $3,500 if the property was designated as a historic landmark before January 1, 2012, and changed ownership after December 31, 2011; or The property was designated as a historic landmark after December 31, 2011. Income-producing properties: 25% of Structure, 12.5% of the land on income producing properties with no cap.

Expenditures

1. Alignment with strategic plan and FY2015 Board approved goals and priorities.

Local

Local

2. Continue cost savings and containment strategy

Local Local

3. Staff campuses instructional programs commensurate with enrollment projections.

Local Local

4. Campus non-staff allocations per student: - High Schools - Middle/Junior High Schools - Elementary Schools

$71 $64 $59

$71 $64 $59

5. Start-up costs for new schools $250,000 Each Jaime Padron Elem

Performing Art Center

-

6. Net Operating Cost Impact on M&O from the opening of the North Central Elem and Performing Art Center

Guerrero Thompson Elem $856,321

Jaime Padron Elem - $869,605

Performing Art Center- $238,496

7. Continue the one-time 3% compensation increase that started in FY20113 but not the additional 1.5% one-time increase given in FY2014.

3% - $14,200,000 1.5% - $7,300,000

3% - $14,580,000

Page 24

How Attendance Affects State Revenue A key factor in generating state revenue to support public education is the district’s number of students in

Average Daily Attendance (ADA). In general, increases in ADA mean that the district gets more funding from

state and local sources. Closely akin to ADA is WADA (weighted ADA), which adjusts the ADA student count to

reflect student and district characteristics, such as the number of students receiving special education

services or the size of the school district, for example. WADA is multiplied by target revenue to yield the

combined state/local funding levels each year. Attendance is an important opportunity for the district to

increase revenue. It is estimated that the district receives $5.9 million in revenue for every 1 percent increase

in attendance.

The state budget lowered WADA for FY2012. The legislature achieved this reduction in WADA through a new

funding weight called the regular program adjustment factor (RPAF). The factor was set at 0.9239 for FY2012

and 0.98 in FY2013. In the 83rd legislative session, the legislature restored the calculation of WADA to the

natural weight of 1.0. For ASATR (additional state aid for tax reduction or “hold harmless”) districts, there

was an additional reduction in state aid achieved by another new funding weight called the target revenue

adjustment factor (TRAF). This factor was set at 0.9235 in FY2013, and later increased to 0.9263 for FY2014.

The district is projecting a slight decrease in WADA, enrollment and ADA from FY2014 to FY2015.

The following chart reflects historical and projected enrollment from FY2010 to FY2016 in terms of

enrollment at the end of the first six-week period, annualized ADA and WADA.

101,464 103,305

98,901

103,302 103,365 102,650 102,654

84,245 85,273 86,124 86,516

85,363 85,094 85,264

76,727 77,982 78,913 78,972

77,920 77,677 77,832

70,000

75,000

80,000

85,000

90,000

95,000

100,000

105,000

FY2010 FY2011 FY2012 FY2013 FY2014Projected /Amended

FY2015Projected

FY2016Projected

Historical and Estimated Enrollment, ADA, and WADA

WADA Enrollment ADA

Page 25

What is Recapture? Recapture, which represents 17 percent of AISD’s governmental funds, is a function of Chapter 41 of the Texas Education Code, which attempts to equalize educational spending across school districts that have varying amounts of property wealth. The Chapter 41 provision recaptures local tax dollars from “property-rich” districts and redistributes the funds to “property-poor” districts. Under this law, “golden pennies” represent the 6 cents that property-rich school districts like AISD are allowed to retain in revenue above the one-dollar tax that is assessed on all taxable property values. Any revenue collected on property taxes above these 6 cents is subject to recapture by the state. In FY2015, the district projects a $56 million increase in recapture from the prior year adopted budget. Approximately 21.9 percent of all local tax revenue collected will be subject to recapture. In FY2015, AISD anticipates the district will submit $173.1 million to the state in recapture funds. This amount is expected to increase from the prior year as a result of projected increases in the district’s taxable property value and tax collections. From FY2002 to FY2015, AISD will have paid the state of Texas more than $1.8 billion in recapture payments. AISD is the single largest tax payer into the recapture system. Forecasts indicate that recapture will continue to increase every year in the foreseeable future and will create an even larger deficit between revenue and expenditures.

$117.4M

$177.7M

$111.9M $123.8M

$124.6M $120.1M $117.1M

$173.1M

$228.4M

$263.4M

$301.1M

-

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014(Adopted)

FY2015(Projected)

FY2016(Projected)

FY2017(Projected)

FY2018(Projected)

Chapter 41 Payments FY2008-2018

General Fund69%

Chapter 4117%

Food Service Fund4%

Debt Service Fund10.%

FY2015 Revised Budget Expenditures: Governmental Funds

Page 26

Revenue Source

FY2014

Adopted

Budget

FY2015

Revised

Budget $ Change % Change

Local 724,365,700 791,447,815 67,082,115 8.5%

State 73,786,530 57,831,404 (15,955,126) -27.6%

Federal 21,655,426 21,929,637 274,211 1.3%

Total 819,807,656 871,208,856 51,401,200 5.9%

Less:

Recapture 117,074,739 173,115,288 56,040,549 32.4%

Operating Revenue 702,732,917 698,093,568 -4,639,349 -0.7%

General Fund: Where the Money Comes From Of the funds that AISD manages, the largest is the General Fund. AISD’s General Fund is used to support the operation of the school system and is comprised of three major sources: local, state, and federal.

Local Funding consists of property taxes for the current year or prior years, investment earnings, athletic activities revenue, insurance recovery, and revenues from building use.

State Funding is the amount of funding that school districts receive from the state. It is based on a complex formula determined by the Legislature that considers the number of students served and is based on poverty levels, special programs, bilingual factors, levy bases, and other factors.

Federal Funding reflected in the General Fund are earnings from indirect cost from federal grant expenditures, and revenues received for school health and related services (SHARS), a Medicaid reimbursement program. This portion of the budget does not include Federal grant funding which is accounted for separately in the district’s Special Purpose Fund. Special Revenue Funds are approved separately when final grant awards are made.

Local Revenue The vast majority of AISD’s funds come from local sources, mainly local property tax collections. Total local revenue is expected to increase 9.26 percent or roughly $67.1 million primarily as a result of increased property tax values and a high collection rate. However, due to the state’s funding formula, the amount of revenue the district can receive through the “target revenue” system, much of the additional revenue generated locally will go to the state for redistribution, rather than staying in the district. Under the target revenue system, school districts are guaranteed to receive the same funding per student (WADA) that they received in FY2006 or if the FY2007 state’s funding formula allots a school district less than its target revenue, the state raises the funding to meet the guaranteed amount. However, if a school would receive more than the target revenue based on Texas’ funding formula, no additional ASATR is required.

Page 27

Tax Rates There are two types of tax rates set: Maintenance and Operation (M&O), the rate applied to the tax base to support the General Fund Budget, and the Interest & Sinking (I&S) tax rate, the rate applied to the tax base to cover the bonds approved by taxpayers. Increases to the M&O tax rate are subject to recapture while I&S tax rate increases are not. The following table illustrates the structure of the M&O rate. The current proposed FY2015 Revised Budget assumes no increase in the M&O tax rate currently at 1.079/$100 of taxable value. However, this assumption may change as the district progresses in its budgeting process and seeks to implement a sustainable budget strategy to meet district funding needs and explore the possibility of a tax ratification election. As a result of the projected increase in property tax values provided by TCAD in April 2014, the district is proposing a $0.0185 decrease in the I&S tax rate in FY2015. The FY2014 current I&S tax rate of $0.1630/$100 of taxable value will decrease to $0.1445/$100 in FY2015. Historically, as the FY2014 Austin Area Tax Rates chart depicts, AISD has maintained one of the lowest tax rates in the Austin area, and expects to continue to do so with the Revised FY2015 budget. AISD has the second lowest tax rate when compared to other local school districts in the metro area and it expects to maintain this position.

FY2014 Austin Area Tax Rates

Eanes ISDAustin ISD

FY2015Proposed

Austin ISDFY2014

RoundRock ISD

LakeTravis ISD

Hays CISDBastrop

ISDDel Valle

ISD

DrippingSprings

ISD

LeanderISD

ManorISD

Pflugerville ISD

I&S $0.1725 $0.1445 $0.1630 $0.3274 $0.3675 $0.4213 $0.4210 $0.4300 $0.4500 $0.4719 $0.4750 $0.5000

M&O $1.0400 $1.0790 $1.0790 $1.0400 $1.0400 $1.0400 $1.0400 $1.0400 $1.0400 $1.0400 $1.0400 $1.0400

$1.2125 $1.2420

$1.3674 $1.4075 $1.4613

$1.5119 $1.4610 $1.4700 $1.540 $1.5150 $1.4900

$1.2235

$-

$0.2000

$0.4000

$0.6000

$0.8000

$1.0000

$1.2000

$1.4000

$1.6000

FY2014 Austin Area Tax Rates

M&O I&S

Source: Austin Area School District Web Sites

Page 28

Taxable Values Affect Local Revenue

A key component of revenue estimation is taxable values. The following chart depicts the historical and

projected taxable values for the district. Taxable value is projected to increase in 2014, by 9.26 percent and

by 5 percent in 2015 based on the preliminary taxable values that were received from TCAD in late April. The

actual final certified taxable values will not be available from the appraisal district until late July 2014. Since

the FY2015 revised budget is being prepared in advance of the certified values, it is expected that any

variances between the present estimate in preliminary taxable values and the certified value in July will

require a re-calculation of local property tax revenues, if necessary, to reflect the actual certified appraised

values for FY2015.

Projected Taxable Values 2008 through 2017

56.267

57.795 56.281 56.875 59.111

63.188

69.037 72.489

76.114 79.539

$35

$40

$45

$50

$55

$60

$65

$70

$75

$80

$85

2008Certified

2009Certified

2010Certified

2011Certified

2012Certified

2013Certified

2014Projected

2015Projected

2016Projected

2017Projected

Bil

lio

ns

Page 29

Where the Money Goes AISD continues to ensure resources are spent primarily on supports for schools and students. Approximately 59.6 percent of the general fund revenue is allocated directly towards instruction. A significant portion of AISD’s budget also is spent on maintenance and facilities. General administration represents just 2.5 percent of the general fund budget. To see how the school tax portion of your annual property taxes pay for all of the services provided by the Austin Independent School District, please visit our interactive web site at www.austinisd.org/budget/ mytaxdollar

General Fund Functional Area

FY2015

Revised Budget % of Budget

Instruction 428,705,426 59.6%Instructional Resources & Media Services 10,750,053 1.5%Curriculum & Staff Development 11,826,761 1.6%Instructional Administration 12,050,962 1.7%School Administration 47,523,744 6.6%Guidance & Counseling Services 19,657,367 2.7%Attendance & Social Work Services 4,566,870 0.6%Health Services 6,173,346 0.9%Pupil Transportation 27,827,512 3.9%Co-Curricular Activities 13,421,421 1.9%

Subtotal Instruction and Student Support 582,503,462 81.0%

General Administration 17,678,390 2.5%Community Services 5,233,461 0.7%

Subtotal Central & Community Services 22,911,851 3.2%

Plant Maintenance 77,278,246 10.7%Security & Monitoring Services 9,705,508 1.3%Data Processing Services 18,437,219 2.6%Facilities Acquisition & Construction 1,519,000 0.21%Payments-Shared Services Arrangements 2,395,874 0.33%Debt Services 883,000 0.12%Other Intergovernmental Charges 4,715,680 0.65%

Subtotal Operations & Infrastructure 114,934,527 16.0%

Grand Total 720,349,840 100.0%

Payroll Costs86.2%

Purchased & Contracted Services

8.6%

Supplies4.0%

Other Operating Costs1.2%

Capital Outlay0.1%

Debt Service0.0%

General Fund by Major ObjectsFY2015 Revised Budget (Recapture Excluded)

Page 30

AISD’s budget is organized in the following fund categories: The General Fund pays for salaries and benefits, classroom resources, campus cleaning and landscaping,

transporting students, paying utility bills, providing clerical and administrative support— all the things

schools and support centers need to operate on a daily basis.

The Food Service Fund pays for the operation of the district’s food service program.

The Debt Service Fund pays the debt on bonds previously approved by district voters for building

construction and renovation.

Special Revenue Fund – Accounts for the proceeds of specific revenue sources such as federal categorical,

state or locally financed programs where unused balances are returned to the grant. These funds are tied to

specific programmatic deliverables and expenditure restrictions.

The Capital Projects Fund pays for construction and renovation projects in district facilities.

The expenditure budget on which the Board of Trustees is required to take action comprises the three

primary funds, known as the Governmental Funds (general, food service and debt service funds). Special

Revenue Funds and Capital Funds are not being presented, as they are approved separately, when final

grant awards are made. Capital Funds have been previously authorized through the bond election

process.

The proposed expenditure budget for the three primary funds totals $1,039,972,382. The fund balance

will be used to make up for shortfalls in revenue.

Fund Revenue Expenditures

General Fund 871,208,856 893,465,128

Food Service 40,891,553 40,891,553

Debt Service 106,106,961 105,615,701

$1,018,207,370 $1,039,972,382

Page 31

Austin Independent School District FY2015 Revised Budget - Governmental Funds

Statement of Revenues, Expenditures and Changes in Fund Balance

General

Fund

Food Service

Fund

Debt Service

Fund Total

Revenues

Local Sources 791,447,815$ 8,361,201$ 105,206,878$ 905,015,894$

State Sources 57,831,404 1,146,327 0 58,977,731

Federal Sources 21,929,637 31,384,025 900,083 54,213,745

Total Revenue 871,208,856 40,891,553 106,106,961 1,018,207,370

Expenditures

Total Expenditures 893,465,128 40,891,553 105,615,701 1,039,972,382

Net Revenue Over (Under) -22,256,272 0 491,260 -21,765,012

Other Sources (Uses)

Other Resources 51,000 0 0 51,000

Other Uses -81,000 0 0 -81,000

Net Sources Over (Under) -30,000 0 0 -30,000

Net Revenue/Sources Over (Under) -22,286,272 0 491,260 -21,795,012

0

Beginning Fund Balance (Estimated) 222,078,185 5,991,089 38,707,477 266,776,751

Estimatedoutstanding purchase orders

and unspent balances at year end 15,798,414 0 0 15,798,414

Ending Fund Balance (Estimated) 215,590,327 5,991,089 39,198,737 260,780,153

Less Reserved Balance -27,923,993 0 0 -27,923,993Ending Fund Balance - Unreserved

(Estimated) 187,666,334$ 5,991,089$ 39,198,737$ 232,856,160$

FY2015 Revised

Page 32

OVERVIEW OF THE FY2015 REVISED The total revised General Fund revenue is projected to be $871.2 million and expenditures are projected to be $893.5 million. When compared to the FY2015 Preliminary Budget, this represents an increase of $9.3 million in revenue and a $3.8 million increase in recapture resulting in a $5.5 million increase in net operating revenue. Non‐recapture expenditures have decreased $4.1 million when compared to the FY2015 Preliminary Budget. No M&O tax rate changes are being proposed to the General Fund budget. A community conversation was held at Crockett High School on April 3, 2014, McCallum High School on April 9, 2014 and at the Baker Center on May 15, 2014. The administration will provide feedback to the Board in consideration of the FY2015 Recommended Budget that will be presented in August 2014. CHANGES IN THE REVISED BUDGET Subsequent to the release of the Preliminary Budget that was presented on February 24, 2014, the Chief Appraiser provided updated preliminary certified taxable property values in late April. The increase in preliminary taxable values increased projected local revenue collections, decreased state revenue entitlements and the districts recapture liability. General Fund expenditure adjustments are also being made to several baseline budget items. There have been no changes to the Food Service Fund. The FY2015 Revised Budget Debt Service Fund revenue has decreased from the FY2015 Preliminary Budget. The preliminary property values provided by TCAD in late April, estimated an increase in property values by 9.26%. Debt Services expenditures have decreased by $10.3 million. The decrease in the debt service expenditures are a result defeasance of long-term debt and restructuring of debt service payments to retire a portion of the principal in the current year using the available debt service fund balance. GENERAL FUND The Revised General Fund Budget proposes the use of $22.3 million from the fund balance to offset the projected gap in revenue. The preliminary budget estimated the use of $32.2 million in reserves. The revised unreserved fund balance is projected to be $187.5 million. This amount is based on the estimated unassigned fund balance that the district will retain in its reserves at the end of FY2015. Approximately 21 percent of the expenditure budget will be retained in reserves, which is beyond the 20 percent required by Board policy. Board policy requires that the district maintain an unassigned fund balance adequate for fiscal cash liquidity purposes (i.e., fiscal reserve) that will provide for sufficient cash flow to minimize the potential of short‐term tax anticipation borrowing.

Page 33

General Fund The following report reflects three years of actual data, the current year adopted budget and the FY2015 Revised Budget.

FY2011

Actual

FY2012

Actual

FY2013

Actual

FY2014

Adopted

FY2015

Revised

Revenues

Local Sources $653,112,865 $657,285,559 $681,210,937 $724,365,700 $791,447,815

State Sources 162,678,023 152,343,733 101,842,960 73,786,530 57,831,404

Federa l Sources 42,432,291 28,660,836 21,198,081 21,655,426 21,929,637

Tota l Revenues 858,223,179 838,290,128 804,251,978 819,807,656 871,208,856

Expenditures by Function

Instruction $399,301,376 $387,832,534 $405,059,180 $436,894,955 $428,705,426

Instructional Resources & Media

Services 12,248,753 11,296,385 10,416,323 10,933,919 10,750,053

Curriculum & Staff Development 14,310,972 12,934,425 11,621,141 14,327,482 11,826,761

Instructional Adminis tration 9,673,934 11,491,638 11,392,639 12,219,551 12,050,962

School Adminis tration 46,971,582 45,219,914 46,944,290 48,476,789 47,523,744

Guidance & Counsel ing Services 19,417,443 19,801,639 21,142,457 19,801,886 19,657,367

Attendance & Socia l Work Services 3,040,796 4,449,880 4,606,795 4,228,213 4,566,870

Health Services 5,744,568 5,640,115 5,899,754 6,123,518 6,173,346

Pupi l Transportation 26,441,452 26,910,368 27,426,020 28,634,044 27,827,512

Co-Curricular Activi ties 14,532,159 13,969,923 14,446,166 13,396,291 13,421,421

Genera l Adminis tration 16,532,883 15,869,304 17,762,523 18,402,671 17,678,390

Plant Maintenance 77,751,820 77,920,016 81,552,581 78,827,205 77,278,246

Securi ty & Monitoring Services 9,028,580 9,185,740 9,981,578 10,078,386 9,705,508

Data Process ing Services 18,498,506 17,419,549 18,418,185 18,964,651 18,437,219

Community Services 5,389,892 4,719,914 4,747,400 5,110,070 5,233,461

Debt Services 1,129,400 1,046,903 812,565 488,613 883,000

Faci l i ties Acquis i tion & Construction 2,101,455 3,096,226 -548,380 1,020,000 1,519,000

Chapter 41 Recapture 123,774,675 124,582,632 120,069,626 117,074,739 173,115,288

Payments-Shared Services

Arrangements 1,658,106 1,641,539 2,028,668 1,803,678 2,395,874

Other Intergovernmental Charges 4,150,819 3,539,139 4,239,735 4,684,691 4,715,680

Tota l Expenditures 811,699,171 798,567,783 818,019,246 851,491,352 893,465,128

Excess (Deficiency) of Revenues Over

Expenditures 46,524,008 39,722,345 -13,767,268 -31,683,696 -22,256,272

Other Financing Sources (Uses)

Other Resources 80,025 992,241 1,711,925 51,000 51,000

Other Uses -73,387 -7,044,255 -49,920 -81,000 -81,000

Tota l Other Financing Sources

(Uses) 6,638 -6,052,014 1,662,005 -30,000 -30,000

Net Change in Fund Balances 46,530,646 33,670,331 -12,105,263 -31,713,696 -22,286,272

13,561,071 15,798,414

Fund Balances- September 1 (Beginning) 172,135,096 218,665,742 252,336,073 240,230,810 222,078,185

Fund Balances - August 31 (Ending) 218,665,742 252,336,073 240,230,810 222,078,185 215,590,327

Less Ass igned Fund Balance -39,038,247 -54,234,837 -43,631,241 -34,904,992 -27,923,993

Ending Fund Balance - Unass igned 179,627,495 198,101,236 196,599,569 187,173,193 187,666,334

Es timated outstanding purchase

Page 34

Food Service Fund The Food Service budget encompasses year-round meal and snack services to students. During the regular school term, the district’s food service staff prepares and serves approximately 61,000 lunches daily, over 10 million annually, at 116 locations throughout the district. The Food Service Department also operates a significant summer meals program, which services the numerous academic-related programs that operate during June and July. The district’s meal prices for students and staff will not change from FY2014 to FY2015.

F Y2011

A ctual

F Y2012

A ctual

F Y2013

A ctual

F Y2014

A do pted

F Y2015

R evised

RevenuesLocal Sources 7,624,437$ $7,055,162 7,370,755$ 8,416,536$ $8,361,201State Sources 1,125,924 $936,262 1,009,862 1,146,327 $1,146,327Federal Sources 29,610,386 $28,943,522 29,004,206 29,966,306 $31,384,025 Total Revenues 38,360,747 36,934,946 37,384,823 39,529,169 40,891,553

Expenditures by Function Current

Food Services 37,665,777 36,822,837 39,216,998 41,214,436 40,891,553 P lant M aintenance 839,944 9,466 - - - Total Expenditures 38,505,721 36,832,303 39,216,998 41,214,436 40,891,553

Excess (Deficiency) of Revenues Over Expenditures

(144,974) 102,643 (1,832,175) (1,685,267) -

Other Financing Sources (Uses)Other Resources - - - - -

Other Uses - - - - -

Total Other Financing Sources (Uses)

- - - - -

Net Change in Fund Balances (144,974) 102,643 (1,832,175) (1,685,267) -

9,550,862 9,405,888 9,508,531 7,676,356 5,991,089

9,405,888$ 9,508,531$ 7,676,356$ 5,991,089$ 5,991,089$

Fund Balances- Sept.1 (Beginning)

Fund Balances - Aug. 31 (Ending)

Page 35

Debt Service Fund The debt service fund includes the annual payments for commercial paper and the fixed-rate debt. It is supported with revenue from the I&S tax rate, which is not subject to recapture. The debt service tax rate in FY2015 is projected decrease from FY2014 level of $0.1630 per $100 of taxable value to $0.1445 per $100 of taxable value in FY2015 as a result in the preliminary certified property tax values provided by TCAD in April 2014.

Financial Forecast and Assumptions This report models the impact of certain revenue and expenditure assumptions on the ending undesignated fund balance through fiscal year FY2018. The forecast model is based on assumptions regarding economic trends, student enrollment growth estimates, potential legislative actions and other pertinent data. This process is useful in understanding the implications of potential revenue streams and spending decisions. Because AISD is a Chapter 41 district, the only ways to substantially increase revenue is to increase the number of students and their attendance rates, and to increase the property tax rate. The district only nominally benefits from rising appraisal values due to this funding formula structure. The district will need to continually educate and engage the public if it is going to be successful when it asks voters to approve a rate increase through a tax ratification election.

FY2011

Actual

FY2012

Actual

FY2013

Actual

FY2014

Adopted

FY2015

Revised

Revenues $ 88,542,044 $ 98,361,087 $ 102,521,098 $ 108,387,688 $ 105,206,878 886,020 984,466 941,642 984,466 900,083 89,428,064 99,345,553 103,462,740 109,372,154 106,106,961

Expenditures 88,634,106 95,289,153 96,271,508 103,961,570 105,615,701 88,634,106 95,289,153 96,271,508 103,961,570 105,615,701

793,958 4,056,400 7,191,232 5,410,584 491,260

Other Financing Sources (Uses) - - 116,492,130 - - - - -115,841,952 - - - - 650,178 - -

Net Change in Fund Balances 793,958 4,056,400 7,841,410 5,410,584 491,260

8,304,037

20,605,125 21,399,083 25,455,483 24,992,856 38,707,477

$ 21,399,083 $ 25,455,483 $ 33,296,893 $ 38,707,477 $ 39,198,737

Other Resources

Excess (Deficiency) of

Local SourcesFederal Sources Total Revenues

Principals, Interests, and Total Expenditures

Other UsesTotal Other Financing

Fund Balances- September 1 (Beginning)

Fund Balances - August 31 (Ending)

Change in Projected Fund

Page 36

General Fund Forecast for School Year FY2015-FY2018

Actual Adopted

FY2013 FY2014 FY2015 FY2016 FY2017 FY2018

Total Revenue 810,000,833 819,807,656 871,208,856 919,492,098 961,512,022 979,976,232 Operating Expenditures 703,698,475 734,416,613 720,349,840 725,715,667 731,449,017 737,449,310 Chapter 41 Cost of Recapture 120,069,626 117,074,739 173,115,288 228,401,830 263,350,549 301,119,588 Net Other (Sources)Uses (1,662,005) 30,000 30,000 30,000 30,000 30,000 Budget Gap (Est) (12,105,263) (31,713,696) (22,286,272) (34,655,399) (33,317,544) (58,622,666) Estimated outstanding purchase orders and unspent balances at year end 13,561,071 15,798,414 15,927,511 16,055,094 16,188,656 Net Change to Fund Balance (Est) (12,105,263) (18,152,625) (6,487,858) (18,727,888) (17,262,450) (42,434,010)

Fund Balances- September 1 (Beginning) 252,336,073 240,230,810 222,078,185 215,590,327 196,862,439 179,599,989

Fund Balances - August 31 (Ending) 240,230,810 222,078,185 215,590,327 196,862,439 179,599,989 137,165,979 Categories of Ending Fund Balance: Assigned 34,552,623 27,642,098 22,113,678 17,690,943 17,690,943 17,690,943 Non Spendable 9,078,617 7,262,894 5,810,315 4,648,252 4,648,252 4,648,252 Unassigned 196,599,570 187,173,193 187,666,334 174,523,244 157,260,794 114,826,784 % Unassigned/Expenditures 24% 22% 21% 18% 16% 11%

Forecast

Page 37




Financial Plan


Financial Plan

This section includes combined statements of Revenues, Expenditures by Function, and Changes in Fund

Balance for FY2015 Revised Budgets for General Fund, Food Service Fund and Debt Service Fund. These

are multi-year statements including next year’s revised budget, current year adopted budget and three

prior years’ actual.

Also included in the Food Service Fund section is information on School Breakfast and Lunch Program, a

chart for Revenues and Expenditures – Food Service Six Year Comparison, a chart for Average Daily

Lunch Participation, and a chart for Average Breakfast Participation.

Included in the Debt Service Fund section is a Schedule of Total Combined Debt Service Payments and a

chart of the District’s Outstanding Bonded Debts.

Page 38

Combined Funds

Page 39

Combined Statement for All Funds

The FY2015 Combined Statement of Revenues and Expenditures by Function for three funds that

require the Board’s adoption is illustrated on the next page. The FY2015 Budget is scheduled to be

adopted on August 26, 2014.

1. General Fund:

a. Revenues and Other Sources are estimated at $871,259,856 ($871,208,856 + $51,000)

b. Expenditures and Other Uses are estimated at $893,546,128 ($893,465,128 + $81,000)

c. The budget is presented with projected revenues $22,286,272 less than projected

expenditures

d. The ending unreserved Fund Balance is projected to be $187,666,334

2. Food Service Fund:

a. Revenues are estimated at $40,891,553

b. Expenditures are estimated at $40,891,553

c. The revenue and expenditures are projected to be equal, thus no utilization nor addition

to the FY2015 Food Services fund balance

d. The ending Fund Balance is projected to be $5,991,089

3. Debt Service Fund:

a. Revenues are estimated at $106,106,961

b. Expenditures are estimated at $105,615,701

c. Net Surplus is estimated at $491,260

d. The ending Fund Balance is projected to be $39,198,737

Page 40

AUSTIN INDEPENDENT SCHOOL DISTRICT Combined Statement of Revenues, Expenditures by Function, and Changes in Fund Balance

General Fund, Food Service Fund and Debt Service Fund FY2015 Revised Budget

FY2014

Governmental

Adopted Total

General

Fund

Food Service

Fund

Debt Service

Fund Total

Revenues

5700 Local Sources 841,169,924$ 791,447,815$ 8,361,201$ 105,206,878$ 905,015,894$

5800 State Sources 74,932,857 57,831,404 1,146,327 0 58,977,731

5900 Federal Sources 52,606,198 21,929,637 31,384,025 900,083 54,213,745

Combined Fund Revenue Total 968,708,979 871,208,856 40,891,553 106,106,961 1,018,207,370

Expenditures

11 Instruction 436,894,955 428,705,426 428,705,426

12 Instructional Resources & Media Services 10,933,919 10,750,053 10,750,053

13 Curriculum & Staff Development 14,327,482 11,826,761 11,826,761

21 Instructional Administration 12,219,551 12,050,962 12,050,962

23 School Administration 48,476,789 47,523,744 47,523,744

31 Guidance & Counseling Services 19,801,886 19,657,367 19,657,367

32 Attendance & Social Work Services 4,228,213 4,566,870 4,566,870

33 Health Services 6,123,518 6,173,346 6,173,346

34 Pupil Transportation 28,634,044 27,827,512 27,827,512

35 Food Services 41,214,436 40,891,553 40,891,553

36 Co-Curricular Activities 13,396,291 13,421,421 13,421,421

41 General Administration 18,402,671 17,678,390 17,678,390

51 Plant Maintenance 78,827,205 77,278,246 77,278,246

52 Security & Monitoring Services 10,078,386 9,705,508 9,705,508

53 Data Processing Services 18,964,651 18,437,219 18,437,219

61 Community Services 5,110,070 5,233,461 5,233,461

71 Debt Services 104,450,183 883,000 105,615,701 106,498,701

81 Facilities Acquisition & Construction 1,020,000 1,519,000 1,519,000

91 Contracted Instructional Srvcs-Public Schools 117,074,739 173,115,288 173,115,288

93 Payments-Shared Services Arrangements 1,803,678 2,395,874 2,395,874

99 Other Intergovernmental Charges 4,684,691 4,715,680 4,715,680

Combined Fund Expenditure Total 996,667,358 893,465,128 40,891,553 105,615,701 1,039,972,382

Net Revenue Over (Under) -27,958,379 -22,256,272 0 491,260 -21,765,012

Other Sources (Uses)

7900 Other Resources 51,000 51,000 0 0 51,000

8900 Other Uses -81,000 -81,000 0 0 -81,000

Net Sources Over (Under) -30,000 -30,000 0 0 -30,000

Net Revenue/Sources Over (Under) -27,988,379 -22,286,272 0 491,260 -21,795,012

0

Beginning Fund Balance (Estimated) 278,578,493 222,078,185 5,991,089 38,707,477 266,776,751

Estimatedoutstanding purchase orders and

unspent balances at year end 10,000,000 15,798,414 0 0 15,798,414

Ending Fund Balance (Estimated) 260,590,114 215,590,327 5,991,089 39,198,737 260,780,153

Less Reserved Balance -36,922,786 -27,923,993 0 0 -27,923,993

Ending Fund Balance - Unreserved (Estimated) 223,667,328$ 187,666,334$ 5,991,089$ 39,198,737$ 232,856,160$

FY2015 Revised

Page 41

General Fund

Page 42

AUSTIN INDEPENDENT SCHOOL DISTRICT General Fund

Combined Statement of Revenues, Expenditures by Function, and Changes in Fund Balance FY2015 Revised Budget

FY2011

Actual

FY2012

Actual

FY2013

Actual

FY2014

Adopted

FY2015

Revised

Revenues

5700 Local Sources $653,112,865 $657,285,559 $681,210,937 $724,365,700 $791,447,815

5800 State Sources 162,678,023 152,343,733 101,842,960 73,786,530 57,831,404

5900 Federa l Sources 42,432,291 28,660,836 21,198,081 21,655,426 21,929,637

Tota l Revenues 858,223,179 838,290,128 804,251,978 819,807,656 $871,208,856

Expenditures by Function

11 Instruction $399,301,376 $387,832,534 $405,059,180 $436,894,955 $428,705,426

12

Instructional Resources & Media

Services 12,248,753 11,296,385 10,416,323 10,933,919 10,750,053

13 Curriculum & Staff Development 14,310,972 12,934,425 11,621,141 14,327,482 11,826,761

21 Instructional Adminis tration 9,673,934 11,491,638 11,392,639 12,219,551 12,050,962

23 School Adminis tration 46,971,582 45,219,914 46,944,290 48,476,789 47,523,744

31 Guidance & Counsel ing Services 19,417,443 19,801,639 21,142,457 19,801,886 19,657,367

32 Attendance & Socia l Work Services 3,040,796 4,449,880 4,606,795 4,228,213 4,566,870

33 Health Services 5,744,568 5,640,115 5,899,754 6,123,518 6,173,346

34 Pupi l Transportation 26,441,452 26,910,368 27,426,020 28,634,044 27,827,512

36 Co-Curricular Activi ties 14,532,159 13,969,923 14,446,166 13,396,291 13,421,421

41 Genera l Adminis tration 16,532,883 15,869,304 17,762,523 18,402,671 17,678,390

51 Plant Maintenance 77,751,820 77,920,016 81,552,581 78,827,205 77,278,246

52 Securi ty & Monitoring Services 9,028,580 9,185,740 9,981,578 10,078,386 9,705,508

53 Data Process ing Services 18,498,506 17,419,549 18,418,185 18,964,651 18,437,219

61 Community Services 5,389,892 4,719,914 4,747,400 5,110,070 5,233,461

71 Debt Services 1,129,400 1,046,903 812,565 488,613 883,000

81 Faci l i ties Acquis i tion & Construction 2,101,455 3,096,226 (548,380) 1,020,000 1,519,000

91 Chapter 41 Recapture 123,774,675 124,582,632 120,069,626 117,074,739 173,115,288

93

Payments-Shared Services

Arrangements 1,658,106 1,641,539 2,028,668 1,803,678 2,395,874

99 Other Intergovernmental Charges 4,150,819 3,539,139 4,239,735 4,684,691 4,715,680

Tota l Expenditures 811,699,171 798,567,783 818,019,246 851,491,352 $893,465,128

Excess (Deficiency) of Revenues Over

Expenditures 46,524,008 39,722,345 -13,767,268 -31,683,696 -22,256,272

Other Financing Sources (Uses)

7900 Other Resources 80,025 992,241 1,711,925 51,000 51,000

8900 Other Uses -73,387 -7,044,255 -49,920 -81,000 -81,000

Tota l Other Financing Sources (Uses) 6,638 -6,052,014 1,662,005 -30,000 -30,000

Net Change in Fund Balances 46,530,646 33,670,331 -12,105,263 -31,713,696 -22,286,272

13,561,071 15,798,414

Fund Balances- September 1 (Beginning) 172,135,096 218,665,742 252,336,073 240,230,810 222,078,185

Fund Balances - August 31 (Ending) 218,665,742 252,336,073 240,230,810 222,078,185 215,590,327

Less Ass igned Fund Balance (39,038,247) (54,234,837) (43,631,241) (34,904,992) (27,923,993)

Ending Fund Balance - Unass igned 179,627,495 198,101,236 196,599,569 187,173,193 187,666,334

* Estimated Balance

Estimated outstanding purchase orders and

Page 43

Summary of Budget Increases/Decreases From the FY2014 Adopted Budget to the FY2015 Revised Budget

AAFR Recommendations

Young Men's & Young Women's Leadership Acadamies Program

Design 697,403$

Dual language program expansion/extension 462,000 1,159,403$

Baseline Increases

New school operating impact costs (Jaime Padron Elementary) 838,283

Gasoline/Fuel for student transportation 216,065

Utilities 956,247

Insurance and Bonding costs 110,240

Increase in Chapter 41 Estimate 56,040,549 58,161,384$

Statutorily Required/Contractually Obligated

Evaluation Specialist to administer and interpret tests for 504

students 63,857

Expand CATE courses to comply with HB 5 1,657,665

Social and Emotional Learning to all students equitably 154,000

Operation costs for the new Performing Arts Center 382,867

Increase in Loan Payment to State Energy Conservation 394,387 2,652,776$

School Safety Related

Increase in the cost for Greater Austin/Travis Regional Radio System 508,233

Increase in the cost for Fire Department Permit Fee 7,000 515,233$

Continuation of Existing Programming

Student handbook 15,000

Shared Service Agreement for the Texas School Blind and Deaf 592,196

Health education 50,000 657,196$

Budget Decreases

TRS on behalf state matching (to realign with historical spending) (5,263,592)

Budget reductions including 5% from the departmental non-staff

allocations & additional departmental reductions (5,827,624)

Health Insurance Costs (1,700,000)

Teacher Reserve Units (1,000,000)

Elimination of the one time salary increase at 1.5% (7,300,000) (21,091,216)$

Page 44

Changes Made to the General Fund Budget - Revenue

From FY2015 Preliminary Budget to FY2015 Revised Budget June 2, 2014

General Fund Revenue Budget

FY2015

Preliminary

Budget

Increase

(Decrease)

Preliminary vs.

Revised

FY2015

Revised

Budget

24-Feb-14 2-Jun-14

Revenues:

Local Sources 768,193,679$ 23,254,136$ 791,447,815$

State Sources 71,763,129 (13,931,725) 57,831,404$

Federal Sources 21,929,637 - 21,929,637$

Total Revenue 861,886,445 9,322,411 871,208,856

Less: Chapter 41 Recapture Payments (169,286,645) (3,828,643) (173,115,288)

Net General Fund Operating Revenue Budget 692,599,800 5,493,768 698,093,568

The following information is applied to FY2015 Revised Budget:

Detailed Explanations of Revised Budget Adjustments:

Current Property tax revenue, calculated using Preliminary

Value Provided by TCAD on April 21, 2014 @ a tax rate

of 1.079/$100

755,245,317 23,254,136 778,499,453

State aid formula adjustments 46,995,129 (13,931,725) 33,063,404

Total Changes in Revenue from Preliminary to Revised

Budget 802,240,446$ 9,322,411$ 811,562,857$

Page 45

Changes Made to the General Fund Budget - Expenditures

From Preliminary Budget to Revised Budget June 3, 2013

General Fund Expenditure Budget

FY2015

Preliminary

Increase

(Decrease)

Preliminary vs.

Revised FY2015 Revised

24-Feb-14 2-Jun-14

Total Expenditures:

FY 2014 Base Budget 851,491,352 851,491,352

AAFR Recommendations 1,159,403 1,159,403

Baseline Increase- Chapter 41 52,211,906 3,828,643 56,040,549

Baseline Increase- Others 2,120,835 2,120,835

Statutorily Required/Contractually Obligated 2,652,776 2,652,776

School Safety Related 483,611 31,622 515,233

Continuation of Existing Programming 274,869 382,327 657,196

Budget Decrease- Departmental Budget Reduction (3,737,594) (2,090,030) (5,827,624)

Budget Decrease- TRS on Behalf (5,263,592) (5,263,592)

Budget Decrease- Salary Increase at 1.5% (7,300,000) (7,300,000)

Budget Decrease- Health Insurance Costs - (1,700,000) (1,700,000)

Budget Decrease- Teacher Reserve Units - (1,000,000) (1,000,000)

Other Uses (81,000) - (81,000)

Total Expenditure Budget 894,012,566 (547,438) 893,465,128

Less: Chapter 41 Recapture Payments (169,286,645) (3,828,643) (173,115,288)

Net General Fund Operating Expenditure Budget 724,725,921 (4,376,081) 720,349,840


Chapter 41 Recapture Payments 169,286,645$ 3,828,643 173,115,288$

School Safety Related Increases 483,611$ 31,622 515,233$

Shared Service Agreement for the Texas School for the

Blind and Visually Impaired & Texas School for the Texas

School for the Deaf

2,013,547$ 382,327 2,395,874$

Cost savings from the Health Insurance Plan 55,197,510$ (1,700,000) 53,497,510$

Reduce Teacher Reserved Units due to a decrease in

enrollment

2,500,000$ (1,000,000) 1,500,000$

Additional Budget Reductions from Departments -$ (2,090,030) (2,090,030)$

229,481,313$ (547,438)$ 228,933,875$

Page 46

Revenue Explanations

Page 47

% Incr

2015School Year Endingby Object

Revenue Budget ComparisonAustin Independent School District

FUND

Object

1%

2015

(Decr)Recommended

BudgetIncreaseAmount

(Decrease)Budget

2014

DescriptionAdopted

%9.475711 711,098,650Taxes-Current Year 67,400,803778,499,453%0.005712 3,936,915Taxes- Prior Years 03,936,915%0.005719 3,394,387Penalty & Interest 03,394,387%0.005730 0Tuition & Fees 00%0.005735 0Instrument Usage Fees 00%0.005739 1,463,500Tuition & Fees 01,463,500%1.505742 450,000Earnings from Investments 6,750456,750%0.005743 1,263,768Rent Revenues 01,263,768%0.005744 0Gifts and Bequests 00%0.005745 0Insurance Recovery 00%(9.33)5749 1,879,500Other Rev from Local Srcs (175,438)1,704,062%0.005752 728,980Athletic Activities 0728,980%(100.00)5769 150,000Misc Rev from Intermediate Src (150,000)0%9.265700 Revenue from Local Sources 67,082,115791,447,815724,365,700Total

%(8.37)5811 22,114,381Available School Fund (1,853,051)20,261,330%(51.53)5812 21,540,557Foundation Schl Program (11,100,276)10,440,281%0.005816 0State Indirect Cost 00%0.005817 0PY State Rev Adjustments 00%2,261.795829 100,000Other Rev from T.E.A. 2,261,7932,361,793%(17.52)5831 30,031,592TRS on Behalf Payment (5,263,592)24,768,000%0.005839 0Other TX Government Agencies 00%(21.62)5800 State Revenue (15,955,126)57,831,40473,786,530Total

%(10.87)5916 3,353,067Federal Indirect Costs (364,573)2,988,494%(1.03)5919 278,370Rev Distr Thru Oth Gov Fm Fed (2,870)275,500%0.005929 0Federal Revenue Fm T.E.A. 00%3.565931 18,023,989School Health & Reltd (SHARS) 641,65418,665,643%0.005941 0Impact Aid 00%1.265900 Federal Revenue 274,21121,929,63721,655,426Total

%6.26871,208,856 51,401,200819,807,656Total Estimated Appropriations

Page 48


FY2014 Explanation of Changes

Budget Information

Revenue

1. 5711 67,400,803

2. 5712 Taxes - No Change -

3. 5719 Penalty & Interest - No Change -

4. 5739 -

5. 5742 6,750

6. 5743 Rent Revenues - No Change -

7. 5744 Gifts and Bequests - No Change -

8. 5745 -

9. 5749 Other Revenue from Local Sources (175,438)

10. 5752 Athletic Activities - No Change -

11. 5769 (150,000)

12. 5811 (1,853,051)

13. 5812 (11,100,276)

14. 5829 Other Revenues from T.E.A. - This item includes the state fund for Blind/Deaf payment. 2,261,793

15. 5831 TRS On Behalf Payment - Realign with historical spending (5,263,592)

16. 5916 (364,573)

17. 5919 (2,870)

18. 5929 -

19. 5931 641,654

20. 7912 Sale of Real & Personal Property - No change -

TOTAL 51,401,200$

School Health & Related (SHARS): Increase in Medicaid Reimbursement Program

Taxes - Current Year -Increase of 9.3% in net taxable value of the preliminary tax roll, provided by

TCAD on April 21, 2014 @ a tax rate of 1.079/$100

Misc Revenue from Intermediate Services - Decrease is based on historical trends

Tuition & Fees -No Change

Earnings from Investments - Though the prime rate is unchanged, the interest earning is adjusted

slightly up based on historical earning trends.

Per Capita Apportionment - Decrease in Per Capita Revenue was contributed

mainly from a decrease in Per Capital Rate from $280 to $260 per prior year

ADA

Foundation School Fund Entitlement - Decrease in Foundation School Program

Estimate as a result of decreases in enrollment and in the number of students

qualified for free and reduced lunches, and other special program adjustments.

Indirect Costs - Decrease to reflect historical earnings from grants

Revenue Distribution through Government Entities other than State - Slight Decrease

Insurance Recovery - No Change

Federal Revenue from TEA - No Change

Page 49

Expenditure Explanations

Page 50

General Fund Expenditure by Class (Object)

This section presents the General Fund estimated expenditures for FY2015 with a comparison to the

FY2014 Adopted Budget.

Expenditures of the General Fund include the following:

1. Payroll Costs (6100)

2. Purchased and Contracted Services (6200)

3. Supplies and Materials (6300)

4. Other Operating Costs (6400)

5. Debt Service Costs (6500)

6. Capital Outlay (6600)

7. Transfers Out (8900)

These expenditure types are designed by the Texas Education Agency Resource Guide and are uniformly

used among all Texas school districts.

A supplemental schedule is also included to further explain the major increases and decreases by

detailed object codes.

Page 51

Adopted Revised % IncrIncrease


Expenditure Budget ComparisonAustin Independent School District

2014 2015

BudgetObject Description Budget

Amount

(Decrease) (Decr)%6112 Subs for Tchr (0.51)(45,726)8,846,1488,891,874%6116 Subs for Other Professional (1.77)(12,140)671,265683,405%6117 Career Ladder (41.09)(669,401)959,3901,628,791%6118 Extra Duty (13.31)(3,409,906)22,205,87525,615,781%6119 Professional Salary (0.85)(2,997,241)345,892,044348,889,285%6121 Overtime (17.75)(1,077,398)4,989,8256,067,223%6122 Subs for Support Personnel (2.26)(29,819)1,288,6881,318,507%6125 Part-Time Hourly (4.86)(193,260)3,782,2493,975,509%6129 Support Personnel Salary (0.83)(873,488)103,524,120104,397,608%6139 Employee Allowance 9.46172,2721,991,5551,819,283%6141 FICA (0.44)(156,949)34,881,23335,038,182%6142 Health/Life Ins (3.07)(1,700,000)53,497,51055,197,510%6143 Wk's Comp (96.14)(1,727,973)69,3381,797,311%6144 TRS On Behalf Payments (17.52)(5,263,592)24,768,00030,031,592%6145 Unemp Comp (8.16)(165,309)1,858,6912,024,000%6146 Teacher Retirement 3.32252,3407,845,4557,593,115%6148 Salary Adjustments 41.921,181,6824,000,0002,818,318%6149 Other Employee Benefits 0.00075,00075,000

%(2.62)(16,715,908)621,146,386637,862,2946100 Payroll CostsTotal

%6211 Legal Services 0.000373,290373,290%6212 Audit Services 0.000171,000171,000%6213 Tax Appraisal & Collection 0.6630,9894,715,6804,684,691%6219 Professional Services (0.24)(26,169)10,690,72910,716,898%6221 Staff Tuition & Fees-Higher Ed 0.000800800%6224 Chapter 41 Payment 47.8656,040,549173,115,288117,074,739%6239 Other Srvcs-Educ Serv Center (27.27)(12,000)32,00044,000%6244 Maint: Furniture & Equipment (3.92)(10,265)251,080261,345%6245 Maint: Vehicles (0.79)(1,394)174,991176,385%6246 Maint: Bldg & Grounds (4.58)(164,655)3,426,4503,591,105%6247 Design Fees (92.85)(650,000)50,000700,000%6249 Equip Maint Repairs (10.52)(323,814)2,752,6803,076,494%6255 Water,Wastewater, Sanitation 11.93645,1756,051,4405,406,265%6256 Telecommunications 40.17508,2081,773,1831,264,975%6257 Electricity 5.27860,13517,159,83916,299,704%6258 Natural Gas (35.69)(549,063)989,0971,538,160%6259 Other Utilities (100.00)(40,000)040,000%6264 Rental: Furniture & Equipment (19.41)(29,487)122,367151,854%6265 Copier Rental (7.25)(113,637)1,453,1371,566,774%6267 Rental: Land & Buildings 3.1130,9301,025,375994,445%6269 Rental: All Others (3.17)(6,005)182,918188,923%6291 Consulting Services (16.10)(280,177)1,459,8711,740,048%6294 Cont Srvs-Portable Bldg (18.96)(271,600)1,160,4001,432,000%6295 Cont Srvs-Cap Metro 0.00012,00012,000%6298 Misc Contracted Services 45.471,904,1006,091,6034,187,503%6299 Reproduction Costs (3.62)(35,069)932,670967,739

Page 52

Adopted Revised % IncrIncrease



2014 2015

BudgetObject Description Budget

Amount

(Decrease) (Decr)

%32.5557,506,751234,167,888176,661,1376200 Purchase & Contracted ServicesTotal

%6311 Gasoline & Other Fuels 1.3860,0654,381,3654,321,300%6319 Custodial/Maint Supplies (2.82)(118,263)4,063,9444,182,207%6321 Textbooks 39.297,95028,18420,234%6329 Reading Materials 1.4615,8381,097,5751,081,737%6339 Testing Materials (5.62)(19,014)318,734337,748%6396 Computer Rel.Eq<$5000 Per Unit (4.07)(45,772)1,077,6821,123,454%6397 Software (6.52)(328,638)4,707,1485,035,786%6398 Equip< $5000 Per Unit 50.65475,8971,415,371939,474%6399 General Supplies (7.12)(873,103)11,387,24212,260,345

%(2.81)(825,040)28,477,24529,302,2856300 Supplies & MaterialsTotal

%6411 Employee Travel 10.76103,1431,061,002957,859%6412 Student Meals/Room/Other 10.0124,570270,015245,445%6419 Non-Employee Travel Expense 0.00039,00039,000%6429 Insurance & Bonding costs 6.15110,2401,902,7591,792,519%6439 Election Costs (6.07)(39,495)610,505650,000%6492 Blind/Deaf Payment 32.83592,1962,395,8741,803,678%6494 Field Trips (2.91)(26,664)889,101915,765%6495 Professional Dues 0.11216194,489194,273%6497 Food/Refreshment (1.89)(6,824)353,426360,250%6498 Field Trips Reimbursement 0.000-1,450,000-1,450,000%6499 Misc Operating Expenses 57.13864,3622,377,1961,512,834

%23.091,621,7448,643,3677,021,6236400 Other Operating CostsTotal

%6513 Long Term Debt Principal 92.31384,025800,000415,975%6523 Long Term Debt Interest 31.7410,36243,00032,638%6599 Other Debt Serv Fees 0.00040,00040,000

%80.71394,387883,000488,6136500 Debt ServiceTotal

%6631 Vehicles (100.00)(8,000)08,000%6639 Equip> $5000 per unit (0.10)(158)147,242147,400

%(5.24)(8,158)147,242155,4006600 Capital OutlayTotal

4.92 %Total Estimated Appropriations 851,491,352 41,973,776893,465,128

Page 53



Budget Information

Payroll

1. 6112 (45,726)$

(26,182)

(15,700)

(3,844)

(45,726)

2. 6116(12,140)

3. 6117 Career Ladder ‐ Decrease is the result of career ladder (669,401)

stipends being phased out as teachers retire.

4. 6118 Extra Duty Pay ‐ Net decrease includes the following items: (3,409,906)

AVID program ‐ reallocated to various salary accounts (430,965)

(2,431,795)

National Board Stipends 252,899

Budget Reductions‐ Departments (345,190)

Tactical Compensation (135,524)

College Readiness (98,647)

BTO campus funded line items ‐ reallocated to some other object code (51,455)

Science and Health Resource Center (45,000)

Advanced Academic Services (40,054)

System wide Testing (33,814)

Educator Quality Department (30,406)

School, Family, and Community Education (18,063)

Other (1,892)

(3,409,906) ‐

5. 6119 Professional Salary ‐ Net decrease includes changes in the following items: (2,997,241)

(5,763,177)

Adjust the reserved units due to a decrease in enrollment (1,000,000)

590,165

63,857

New school operating impacts for North Central Elementary 838,283

Social & Emotional Learning 154,000

Dual Language Program Expansion /Extension 462,000

Any Given Child Creative Learning Initiative 505,746

Special Education Program 651,489

Need Improvement Initiative‐ reallocated from extra duty pay 404,888

Pre‐K Program 117,223

Other (21,715) ‐

(2,997,241)

Substitute for Teachers ‐ Decrease includes the following items:

Educator Quality Department

Substitute Office

HB 5 Expansion of the CATE programs

Elimination of the one‐time salary increase of 1.5%

High Dosage Tutoring and Need Improvement Initiatives ‐ reallocated

to various accounts

Substitute for Other Professionals ‐ Slight decrease in benchmark

testing

Other

Evaluation Specialist for 504 students

Page 54



Budget Information

Payroll

6. 6121 Overtime ‐Decrease includes changes in the following items: (1,077,398)

Custodial Overtime across Campuses (318,779)

Transportation (530,000)

Service Center Bldg & Grounds (109,754)

Administration Building (40,000)

State and Federal Accountability (30,000)

Overtime other than Custodial's‐ Campuses (29,594)

Service Center Housekeeping (10,000)

Finance (7,500)

Educator Quality Department (2,428)

Other 657

(1,077,398) ‐

7. 6122 (29,819)

Central Warehouse (22,133)

Educator Quality (6,440)

Planning & Community Relations (1,000)

Other (246)

(29,819)

8. 6125 Part Time Hourly ‐ Net decrease includes changes in the following items: (193,260)

Special Ed Evaluation Services (100,650)

Transportation Department (70,000)

Athletic Office (18,750)

Science (5,000)

Other 1,140

Total (193,260)

9. 6129 Classified Salary ‐ Net decrease includes changes in the following items: (873,488)

Transportation Office 200,060

Teacher Aides‐ Special Education 193,370

Pre‐K programs 127,922

Twilight Schools 89,401

Campus Police Department 70,484

Science and Health Resource Center 54,756

Account for Learning 37,967

Library Media Center 24,837

Elimination of the one‐time salary increase of 1.5% (1,536,823)

Special Education Department (100,605)

Special Education Evaluation Services (29,578)

Other (5,279)

(873,488) ‐

Substitute for Support Personnel ‐ Net decrease includes changes in

the following items:

Page 55



Budget Information

Payroll

10. 6139 172,272

Special Education Department 48,390

Special Education Audio and Visual 42,030

Network Support 27,105

Student Support Services 26,897

Student Support Services 23,817

Office of Innovation and Development 13,072

Delta/Novanet 11,826

Planning and Community Relations 11,631

School, Family, and Community Education 7,600

Management Info Systems (36,760)

(3,336)

172,272

11. 6141 (156,949)

salary adjustment

12. 6142 (1,700,000)

13. 6143 (1,727,973)

14. 6144 TRS On‐Behalf Payment ‐ Realign with historical spending (5,263,592)

15. 6145 (165,309)

16. 6146 Teacher Retirement ‐ Realign with historical spending 252,340

17. 6148 Salary Adjustments ‐ Reserve for programs that were previously 1,181,682

funded by grants

18. 6149 ‐

TOTAL (16,715,908)$

Other Employee Benefits‐ No change

Social Security / Medicare ‐ Decrease driven by decreased costs for

Workers Compensation ‐ Decrease based on historical spending

Total

Unemployment Compensation ‐ Realign with historical spending

Group Health & Life Insurance ‐ Savings in costs from members who

have changed from PPO1 to PPO2 optional plans.

Other

following items:

Employee Allowances ‐ Increase includes changes in the

Page 56



Budget Information

Professional and Contracted Services

1. 6211 Legal Services ‐ No change ‐

2. 6212 Audit Services ‐ No Change ‐

3. 6213 30,989

4. 6219 Professional Services ‐ Decrease includes the following items: (26,169)

John Hopkins University TDU at Eastside Memorial HS 394,690

Northside Overcrowding AAFR Project (313,198)

Benchmark Testing (50,566)

Legal Services (27,927)

Associate Superintendent‐High Schools (19,500)

Medicaid (4,105)

Net change in departmental and campus BTO allocations (4,900)

Other (663)

(26,169)

5. 6221 Staff Tuition & Fees ‐ No change ‐

6. 6224 Student Attendance Credits ‐ Increase in the estimate of Chapter 41 56,040,549

recapture payments

7. 6239 Educational Service Center Service ‐Decrease In Science (12,000)

8. 6244 Maint: Furniture & Equipment ‐ Decrease Service Center Housekeeping (10,265)

9. 6245 Maint: Vehicles ‐ Slight decrease (1,394)

10. 6246 Maintenance: Building & Grounds ‐ Decrease includes the following items: (164,655)

Administration Building 3,046,700

Service Center Housekeeping 18,000

Athletics‐External (1,250)

Construction Management (3,228,105)

(164,655)

11. 6247 Design Fees ‐ Decrease in Design Fees, which were moved to Bond Funded Projects (650,000)

12. 6249 Equipment Maintenance ‐ Decrease includes changes in the following items: (323,814)

Administration Building 304,000

Construction Management (320,000)

Network Support (224,822)

Band (38,165)

Information System Administration (38,110)

Athletics (5,250)

Orchestra (3,580)

Other 2,113

(323,814)

Tax Appraisal & Collection ‐ Increase in property appraisal fees

Page 57



Budget Information


13. 6255 645,175

realignment of the water budget to reflect historical spending.

14. 6256 508,208

Increase in the cost for Greater Austin/Travis Regional

Radio System 508,233

Athletics (25)

508,208

15. 6257860,135

16. 6258 (549,063)

17. 6259 (40,000)

Burger Athletic Complex (28,000)

Saegert Trans Center (8,000)

Sunset Valley Elementary (4,000)

(40,000)

18. 6264 Rental: Furniture & Equipment ‐ Decrease includes the following items: (29,487)

Central Warehouse (30,000)

Other 513

(29,487)

19. 6265 (113,637)

and departments

20. 6267 Rental: Land & Buildings ‐ Increase includes the following items: 30,930

High School Office for graduation 31,000

Finance ‐ Storage Unit Rental (70)

30,930

21. 6269 Rental: All Others ‐ Decrease includes the following items: (6,005)

Mail Room (6,000)

Other (5)

(6,005)

22. 6291 Consulting Services ‐ Decrease includes changes in the following items: (280,177)



Finance (158,648)

School to Work (60,000)

Student Discipline Initiative (14,073)

Math Department (5,811)

Board of Trustees (2,470)

Other (3,025)

(280,177) ‐

Copier Rental ‐ Decrease is spread among multiple campuses

Water, Wastewater, Sanitation ‐ Increase results from a

Natural Gas ‐Decrease in estimate of gas costs

Other Utilities ‐ Decrease includes the following items:

Telephone, Telecom, Cell ‐ Increase includes the following items:

Electricity ‐ Increase based on rate increase estimates from Austin

Energy

Page 58



Budget Information


23. 6294 Contract Services ‐ Net change in portable buildings across the district (271,600)

24. 6295 Contract ‐ Metro Transportation ‐ No change ‐

25. 6298 Misc Contracted Services ‐ Increase includes changes in the following items: 1,904,100

HB 5 CATE Expansion for Agriculture ‐ Lanier & Travis High Schools 550,000

PIC 31 High Dosage Tutoring 1,772,418

School to Work 70,000

School Turnaround Initiative (325,315)

Management Info System (149,718)

Other (13,285)

1,904,100

26. 6299 Reproduction ‐ Net change across multiple departments and campuses (35,069)

TOTAL 57,506,751$

Page 59



Budget Information

Supplies and Materials

1. 6311 Gasoline & Other Fuels ‐ Increase in gasoline costs for student transportation 60,065

2. 6319 Maintenance Supplies ‐ Decrease includes changes in the following items: (118,263)

Performing Arts Center 100,000

Custodial supplies for campuses 71,667

Service Center Housekeeping 23,202

Transportation Department (185,000)

Service Center Building & Grounds (79,550)

Service Center for Vehicles (41,740)

Administration Building (10,000)

Other 3,158

(118,263)

3. 6321 Textbooks ‐ Increase includes changes in the following items: 7,950

Net change in the campus BTO allocations 10,150

Garza Independence High School (2,200)

7,950

4. 6329 Other Reading Materials ‐ Increase includes changes in the 15,838

following items:


Science Department 12,000

Math Department (10,000)

Other 2,357

15,838

5. 6339 Testing Materials ‐ Decrease includes changes in the following items: (19,014)

Speech Therapy Special Education 6,336

Gifted and Talented 4,515

Bilingual Education ESL (10,000)

Office of Program Evaluation (19,687)

Other (178)

(19,014)

6. 6396 (45,772)

Science Department (22,000)


Health Services (5,000)

Science and Health (5,000)

Other 2,391

(45,772)

Computer Related Equipment <$5,000 Per Unit ‐ Decrease includes

changes in the following items:

Page 60



Budget Information

Supplies and Materials

7. 6397 Software ‐ Decrease includes changes in the following items: (328,638)

Office of Program Evaluation 19,687

Purchasing (150,000)

Response to Intervention (70,003)

Human Resources (59,515)

Science (48,698)

Innovation and Development (11,300)

Net change in the campus BTO allocations (9,043)

Other 234

(328,638)

8. 6398 Equipment <$5,000 per Unit ‐ Increase includes changes in the following items: 475,897

HB 5 CATE expansion for Agriculture ‐ Lanier & Travis High Schools 150,000

HB 5 CATE Expansion for Eng Design Graphic at Austin HS & Dobie MS 135,000

HB 5 CATE expansion for Digital Media at Crockett High School 58,000

HB 5 CATE expansion for Family & Consumer Science at LBJ High School 40,000

HB 5 CATE expansion for Business at Reagan High School 35,000

HB 5 CATE expansion for Environment Science at Akins High School 33,000

Performance Art Center Start Up furniture and equipment 97,000

Campus Police Department (34,000)

Science Department (20,000)


Physical Education (5,000)

Other (5,507)

475,897

9. 6399 General Supplies ‐ Decrease includes changes in the following items: (873,103)

Any Given Child Creative Learning Initiative ‐ moved to various accounts (1,004,639)

Read/Math Initiative 55,000

Health Services 5,000

Student handbooks 15,000

Health Education 50,000

Clifton Center 7,715

Other (1,179)

(873,103)

TOTAL (825,040)$

Page 61



Budget Information

Miscellaneous Operating Expenses

1. 6411 Employee Travel ‐Increase includes changes in the following items: 103,143

HB 5 increase for training 108,000


Other (1,981)

103,143

2. 6412 Student Meals/Rooms/Other ‐ Increase includes the following items: 24,570

School to Work 41,000

Instrumental Music (4,450)

Net change in the campus BTO allocations (9,600)

Athletics (4,500)

Other 2,120 24,570

3. 6419 Non‐Employee Travel Expense ‐ No change ‐

4. 6429 Insurance & Bonding ‐ Increase includes the following items: 110,240

Athletics 25,696

Insurance ‐ Property 82,031

Other 2,513

110,240

5. 6439 Election Cost ‐ Decrease based on historical spending (39,495)

6. 6492 592,196

7. 6494 Field Trips ‐ Decrease includes changes in the following items: (26,664)

Campus BTO reallocation (6,298)

Any Given Child Creative Learning Init 15,600

Athletics (17,500)


Instrumental Music (4,920)

Other 2,454

(26,664)

8. 6495 Professional Dues ‐ Minor increase 216

9. 6497 (6,824)

Any Given Child Creative Learning Init 20,550

Teacher Leadership 2,500

Early Childhood 2,000

Campus BTO reallocation (19,454)

Human Resources ‐ Retirement Related (8,397)

Blind/Deaf Payment ‐ Increase in the charges from the state for the

Blind/Deaf services provided to students

Food/Refreshment ‐ Decrease includes changes in the following items:

Page 62



Budget Information

Miscellaneous Operating Expenses

Human Resources ‐ Recruiting (5,000)

Other 977

(6,824)

10. 6498 ‐

11. 6499 Misc. Operating Expenses ‐ Increase includes changes in the following items: 864,362

Garcia & Pearce Middle School Program Design 697,403


Increase in the cost for Fire Department Fee 7,000


Educator Quality Department 191,180



Professional Development Center (17,300)

Other (58,940)

864,362

TOTAL 1,621,744$

Field Trips Reimbursement ‐ No Change

Page 63



Budget Information

Debt Service

1. 6513 384,025

2. 6523 10,362

3. 6599 ‐

TOTAL 394,387$

Long Term Debt ‐ Increase in the principal payments of the State Energy Long

Term Debt

Long Term Debt Interest ‐ Increase in the interest payments of the State Energy

Long Term Debt

Other Debt Service Fees ‐ No change

Page 64



Budget Information

Capital Outlay

1. 6631 Vehicles ‐ Decrease for the Science & Health department (8,000)

2. 6639 Equipment > $5,000 per unit ‐ Decrease includes changes to the following items: (158)

Service Center for Vehicles (1,650)

Campus BTO allocation 1,492

(158)

TOTAL (8,158)$

Page 65



Budget Information

Other Uses1. 8941 Legal Settlements ‐ No Change ‐

TOTAL ‐$

Page 66

Food Services Fund

Page 67

AUSTIN INDPENEDENT SCHOOL DISTRICT

Food Services By Function

For School Year FY2015 with Comparative Data for Prior Years

Combined Statement of Revenues, Expenditures by Function and Changes in Fund Balance

F Y2011

A ctual

F Y2012

A ctual

F Y2013

A ctual

F Y2014

A do pted

F Y2015

R evised

RevenuesLocal Sources 7,624,437$ $7,055,162 7,370,755$ 8,416,536$ $8,361,201State Sources 1,125,924 $936,262 1,009,862 1,146,327 $1,146,327Federal Sources 29,610,386 $28,943,522 29,004,206 29,966,306 $31,384,025 Total Revenues 38,360,747 36,934,946 37,384,823 39,529,169 40,891,553

Expenditures by Function Current

Food Services 37,665,777 36,822,837 39,216,998 41,214,436 40,891,553 P lant M aintenance 839,944 9,466 - - - Total Expenditures 38,505,721 36,832,303 39,216,998 41,214,436 40,891,553

Excess (Deficiency) of Revenues Over Expenditures -144,974 102,643 -1,832,175 -1,685,267 -

Other Financing Sources (Uses)Other Resources - - - - -

Other Uses - - - - - Total Other Financing Sources (Uses) - - - - -

Net Change in Fund Balances -144,974 102,643 -1,832,175 -1,685,267 -

9,550,862 9,405,888 9,508,531 7,676,356 5,991,089

9,405,888$ 9,508,531$ 7,676,356$ 5,991,089$ 5,991,089$ Fund Balances - Aug. 31 (Ending)

Fund Balances- Sept.1 (Beginning)

Page 68

Food Service Productivity

FY2011 FY2012 FY2013FY2014

Projected

FY2015

Proposed

Charge per lunch to students:Full Price - Elementary $2.10 $2.15 $2.25 $2.35 $2.35Full Price - Secondary $2.25 $2.30 $2.40 $2.50 $2.50Reduced Priced Meal - All Levels $0.40 $0.40 $0.40 $0.40 $0.40

Charge per lunch to adults $3.00 $3.00 $3.00 $3.25 $3.25

FY2011 FY2012 FY2013FY2014

Projected

FY2015

Proposed

Number of days lunch served 176 172 178 175 175

Total Number of free lunches served 7,236,632 7,061,160 7,067,317 6,725,908 6,725,908

Average number of free lunches servedto students daily 41,117 41,053 39,704 38,434 38,434

Number of paid lunches served:At full price 1,673,457 1,547,490 1,497,513 1,451,208 1,451,208At reduced price 553,123 538,733 534,634 530,493 530,493

Average number of paid lunches servedto pupils daily:

At full price 9,508 8,997 8,413 8,293 8,293At reduced price 3,143 3,132 3,004 3,031 3,031

Number of A la Carte meals 1,418,573 1,249,495 1,219,466 1,219,466 1,219,466(a la carte sales divided by average meal price)

Total number of lunches servedto students daily 10,881,785 10,396,878 10,318,930 9,927,075 9,927,075

Average number of lunches servedto students daily (includes free,reduced, 61,828 60,447 57,972 56,726 56,726full price, a la carte meals)

Number of sites serving lunch (includes 116 116 121 121 121special campuses)

Page 69

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

FY2009 FY2010 FY2011 FY2012 FY2013 FY2014

Revenues and ExpendituresSix Year Comparison

Revenues Expenditures Est Revenues Est Expenditures

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

Fund BalanceSix Year Comparison

Actual Projected Target Maximum Allowed

Page 70

-

10,000

20,000

30,000

40,000

50,000

60,000

Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug

Average Daily Lunch ParticipationThree Year Comparison

FY2012 FY2013 FY2014

-

10,000

20,000

30,000

40,000

50,000

60,000

Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug

Average Daily Breakfast ParticipationThree Year Comparison

FY2012 FY2013 FY2014

Page 71

% Incr



FUND

Object

240,242

2015

(Decr)Recommended


(Decrease)Budget

2014

DescriptionAdopted

%(44.43)5742 14,537Earnings from Investments (6,459)8,078%0.005745 0Insurance Recovery 00%0.795749 48,916Other Rev from Local Srcs 39149,307%(0.58)5751 8,353,083Paid Food and Beverage (49,267)8,303,816%(0.65)5700 Revenue from Local Sources (55,335)8,361,2018,416,536Total

%0.005829 247,313Other Rev from T.E.A. 0247,313%0.005831 899,014TRS on Behalf Payment 0899,014%0.005800 State Revenue 01,146,3271,146,327Total

%3.645916 -1,189,472Federal Indirect Costs (43,370)-1,232,842%7.585921 6,093,881School Breakfast Program 462,2806,556,161%4.625922 22,757,393National School Lunch Program 1,051,51523,808,908%0.005923 1,245,245USDA Donated Commodities 01,245,245%0.005927 389,982After School Snacks Programs 0389,982%(7.87)5939 669,277Federal Fm Other TX Agencies (52,706)616,571%0.005949 0Direct Federal 00%4.735900 Federal Revenue 1,417,71931,384,02529,966,306Total

%3.4440,891,553 1,362,38439,529,169Total Estimated Appropriations

Page 72

School Year Endingby Object


2015

2014 2015Adopted

Object Description Budget BudgetRecommended

AmountIncrease

(Decrease) (Decr)% Incr

%6118 Extra Duty 0.00000%6119 Professional Salary (3.07)(9,222)290,665299,887%6121 Overtime 112.23466,836882,781415,945%6122 Subs for Support Personnel (91.37)(372,419)35,174407,593%6125 Part-Time Hourly (26.04)(5,167)14,66919,836%6126 Subs for Clsfd (100.00)(14,728)014,728%6129 Support Personnel Salary (0.02)(3,432)13,824,29613,827,728%6132 Health Ins Supplement 0.00000%6139 Employee Allowance 0.000123,335123,335%6141 FICA (0.53)(6,026)1,123,3831,129,409%6142 Health/Life Ins (13.68)(672,620)4,243,9974,916,617%6143 Wk's Comp (0.88)(4,699)527,835532,534%6144 TRS On Behalf Payments 0.000899,014899,014%6145 Unemp Comp (68.51)(16,359)7,51723,876%6146 Teacher Retirement (0.04)(361)722,330722,691%6148 Salary Adjustments (100.00)(747,863)0747,863

%(5.75)(1,386,060)22,694,99624,081,0566100 Payroll CostsTotal

%6219 Professional Services 3.1345615,00014,544%6239 Other Srvcs-Educ Serv Center 0.00000%6244 Maint: Furniture & Equipment 0.00018,94618,946%6246 Maint: Bldg & Grounds 0.00000%6247 Design Fees 0.00000%6249 Equip Maint Repairs 0.000334,390334,390%6255 Water,Wastewater, Sanitation 0.00000%6256 Telecommunications 0.00000%6257 Electricity 0.00000%6258 Natural Gas 0.00000%6264 Rental: Furniture & Equipment (100.00)(280)0280%6265 Copier Rental 0.0007,6637,663%6269 Rental: All Others 0.00000%6291 Consulting Services 0.0004,7494,749%6298 Misc Contracted Services 0.000263,841263,841%6299 Reproduction Costs (44.59)(38,615)47,96986,584

%(5.25)(38,439)692,558730,9976200 Purchase & Contracted ServicesTotal

%6319 Custodial/Maint Supplies 0.00025,78725,787%6329 Reading Materials (62.50)(375)225600%6341 Food 7.50943,97013,519,59312,575,623%6342 Non Food 12.53184,0141,651,5831,467,569%6344 USDA Donated Commodities 0.0001,245,2451,245,245%6396 Computer Rel.Eq<$5000 Per Unit 0.00052,99852,998%6397 Software (66.51)(25,993)13,08739,080%6398 Equip< $5000 Per Unit 0.000101,907101,907%6399 General Supplies 0.000350,255350,255

Page 73



2015

2014 2015Adopted


AmountIncrease


%6.941,101,61616,960,68015,859,0646300 Supplies & MaterialsTotal

%6411 Employee Travel 0.00011,16111,161%6495 Professional Dues 0.00000%6497 Food/Refreshment 0.00000%6499 Misc Operating Expenses 0.00010,40510,405

%0.00021,56621,5666400 Other Operating CostsTotal

%6629 Bldg Construction & Improvemnt 0.00000%6631 Vehicles 0.00000%6639 Equip> $5000 per unit 0.000521,753521,753

%0.000521,753521,7536600 Capital OutlayTotal

(0.78) %Total Estimated Appropriations 41,214,436 (322,883)40,891,553

Page 74

Debt Services Fund

Page 75

AUSTIN INDPENEDENT SCHOOL DISTRICT

Debt Services By Function

For School Year FY2015 with Comparative Data for Prior Years

Combined Statement of Revenues, Expenditures by Function and Changes in Fund Balance

FY2011

Actual

FY2012

Actual

FY2013

Actual

FY2014

Adopted

FY2015

Revised

Revenues $ 88,542,044 $ 98,361,087 $ 102,521,098 $ 108,387,688 $ 105,206,878 886,020 984,466 941,642 984,466 900,083 89,428,064 99,345,553 103,462,740 109,372,154 106,106,961

Expenditures 88,634,106 95,289,153 96,271,508 103,961,570 105,615,701 88,634,106 95,289,153 96,271,508 103,961,570 105,615,701

793,958 4,056,400 7,191,232 5,410,584 491,260

Other Financing Sources (Uses) - - 116,492,130 - - - - -115,841,952 - - - - 650,178 - -

Net Change in Fund Balances 793,958 4,056,400 7,841,410 5,410,584 491,260

8,304,037

20,605,125 21,399,083 25,455,483 24,992,856 38,707,477

$ 21,399,083 $ 25,455,483 $ 33,296,893 $ 38,707,477 $ 39,198,737

Other UsesTotal Other Financing

Fund Balances- September 1 (Beginning)

Fund Balances - August 31 (Ending)

Change in Projected Fund

Other Resources

Excess (Deficiency) of

Local SourcesFederal Sources Total Revenues

Principals, Interests, and Total Expenditures

Page 76

Changes Made to the Debt Services Budget From FY2015 Preliminary Budget to FY2015 Revised Budget June 2, 2014

Debt Service Fund Revenue Budget

FY2015

Preliminary

Budget

Increase

(Decrease)

Preliminary vs.

Revised

FY2015

Revised

Budget

24-Feb-14 2-Jun-14

Revenues:

Local Sources 115,041,739$ (9,834,861)$ 105,206,878$

Federal Sources 900,083 - 900,083$

Total Debt Service Revenue Budget 115,941,822 (9,834,861) 106,106,961

The following information is applied to FY2015 Revised Budget:


Current Property tax revenue, calculated using Preliminary Value

Provided by TCAD on April 21, 2014 @ a tax rate of 0.1445/$100

(tax rate decreased 1.85% from the preliminary)

114,091,739 (9,834,861) 104,256,878

Total Change in Revenue from Preliminary to Revised Budget 114,091,739$ (9,834,861)$ 104,256,878$

Debt Services Expenditure Budget

FY2015

Preliminary

Budget

Increase

(Decrease)

Preliminary vs.

Revised

FY2015

Revised

Budget

24-Feb-14 2-Jun-14

Total Expenditures:

Principal 79,977,718 (12,526,355) 67,451,363

Interest 34,589,104 2,200,234 36,789,338

Other Fees 1,375,000 - 1,375,000

Total Debt Service Expenditure Budget 115,941,822 (10,326,121) 105,615,701


Decrease in debt service expenditure are a result of a reduction of debt

service (I & S) tax rate, defeasance of long-term debt, restructuring of debt

service payments to retire a portion of the principals in the current year

using the available debt service fund balance, and issuing new debt to

retire outstanding commercial paper which will enable the district to

finance ongoing voter authorized projects.

115,941,822$ (10,326,121) 105,615,701$

115,941,822$ (10,326,121)$ 105,615,701$

Net change -$ 491,260$ 491,260$

Page 77

% Incr



FUND

Object

511

2015

(Decr)Recommended


(Decrease)Budget

2014

DescriptionAdopted

%(2.94)5711 107,422,688Taxes-Current Year (3,165,810)104,256,878%0.005712 300,000Taxes- Prior Years 0300,000%(3.22)5719 465,000Penalty & Interest (15,000)450,000%0.005742 200,000Earnings from Investments 0200,000%(2.93)5700 Revenue from Local Sources (3,180,810)105,206,878108,387,688Total

%(8.57)5946 984,466Building America Bond Subsidy (84,383)900,083%(8.57)5900 Federal Revenue (84,383)900,083984,466Total

%(2.98)106,106,961 (3,265,193)109,372,154Total Estimated Appropriations

Page 78



2015

2014 2015Adopted


AmountIncrease


%6219 Professional Services 0.00000

%0.000006200 Purchase & Contracted ServicesTotal

%6511 Bond Principal 31.0215,972,58667,451,36351,478,777%6521 Bond Interest (28.43)(14,618,523)36,789,33851,407,861%6599 Other Debt Serv Fees 27.91300,0681,375,0001,074,932

%1.591,654,131105,615,701103,961,5706500 Debt ServiceTotal

1.59 %Total Estimated Appropriations 103,961,570 1,654,131105,615,701

Page 79



Supplemental Information


Function

FY2015 Revised

Budget

% of Total

Budget

11 Instruction 428,705,426 59.5%

12 Instructional Media Services 10,750,053 1.5%

13 Curriculum/Staff Develop 11,826,761 1.6%

21 Instructional Leadership 12,050,962 1.7%

23 School Leadership 47,523,744 6.6%

31 Guidance, Counseling and Evaluation Services 19,657,367 2.7%

32 Social Work Services 4,566,870 0.6%

33 Health Services 6,173,346 0.9%

34 Student Transportation 27,827,512 3.9%

36 Co/Ex Curricular Activities 13,421,421 1.9%

41 General Administration 17,678,390 2.5%

51 Plant Maintenance 77,278,246 10.7%

52 Security Services 9,705,508 1.3%

53 Data Processing Srvcs 18,437,219 2.6%

61 Community Services 5,233,461 0.7%

71 Debt Service 883,000 0.1%

81 Facilities Acq.& Constr. 1,519,000 0.2%

93 Payments‐Shared Services Arrangements 2,395,874 0.3%

99 Intergovernmental Charges 4,715,680 0.7%

Grand Total 720,349,840 100.0%

Note:

This table excludes recapture costs ($173,115,288) and Other Uses ($81,000)

because these two items are not considered as part of the operating expenditure budget.

Table 1

General Fund

Estimated Expenditures by Function


Page 80

Major Object Object Object Name

FY2015 General

Fund Budget

% of Total

Budget

6100 6112 Substitute Teachers 8,846,148 1.2%

6116 Substitute for Other Professionals 671,265 0.1%

6117 Career Ladder 959,390 0.1%

6118 Extra Duty/Signing Bonus Pay 22,205,875 3.1%

6119 Professional Salaries 345,892,044 48.0%

6121 Extra Duty/Overtime 4,989,825 0.7%

6122 Subs for Support Personnel 1,288,688 0.2%

6125 Part‐Time Hourly 3,782,249 0.5%

6129 Salaries for Support Personnel 103,524,120 14.4%

6139 Employee Allowance 1,991,555 0.3%

6141 Social Security/Medicare 34,881,233 4.8%

6142 Group Health & Life Insurance 53,497,510 7.4%

6143 Wk's Comp 69,338 0.0%

6144 TRS On Behalf Payments 24,768,000 3.4%

6145 Unemp Comp 1,858,691 0.3%

6146 Teacher Retirement 7,845,455 1.1%

6148 Salary Adjustments 4,000,000 0.6%

6149 Other Employee Benefits 75,000 0.0%

6100 Total 621,146,386 86.2%

6200 6211 Legal Services 373,290 0.1%

6212 Audit Services 171,000 0.0%

6213 Tax Appraisal & Collection 4,715,680 0.7%

6219 Professional Services 10,690,729 1.5%

6221 Staff Tuition & Fees‐Higher Education 800 0.0%

6239 Other Services ‐ ESC 32,000 0.0%

6244 Maint: Furniture & Equipment 251,080 0.0%

6245 Maint: Vehicles 174,991 0.0%

6246 Maint: Bldg & Grounds 3,426,450 0.5%

6247 Design Fees 50,000 0.0%

6249 Equipment Maintenance Repairs 2,752,680 0.4%

6255 Water,Wastewater, Sanitation 6,051,440 0.8%

6256 Telephone, Telecom, Cell Phone 1,773,183 0.2%

6257 Electricity 17,159,839 2.4%

6258 Gas & Other Fuels 989,097 0.1%

6264 Rental: Furniture & Equipment 122,367 0.0%

6265 Copier Rental 1,453,137 0.2%

6267 Rental: Land & Buildings 1,025,375 0.1%

6269 Rental: All Others 182,918 0.0%

6291 Consulting Services 1,459,871 0.2%

6294 Cont Srvs‐Portable Bldg 1,160,400 0.2%

6295 Contract‐Metro/Harris Transp 12,000 0.0%

6298 Miscellaneous Contracted Srvcs 6,091,603 0.8%

6299 Reproduction Services 932,670 0.1%

6200 Total 61,052,600 8.5%

6300 6311 Gasoline & Other Fuels 4,381,365 0.6%

6319 Custodial/Maint Supplies 4,063,944 0.6%

Table 2

General Fund

Estimated Expenditures by Object


Page 81

Major Object Object Object Name

FY2015 General

Fund Budget

% of Total

Budget

Table 2

General Fund

Estimated Expenditures by Object


6321 Textbooks 28,184 0.0%

6329 Reading Materials including Library Books 1,097,575 0.2%

6339 Testing Materials 318,734 0.0%

6396 Computer Related Equipment >$300 & <$5000 per unit 1,077,682 0.1%

6397 Software 4,707,148 0.7%

6398 Equipment & Furniture < $5000 per unit 1,415,371 0.2%

6399 General Supplies 11,387,242 1.6%

6300 Total 28,477,245 4.0%

6400 6411 Employee Travel 1,061,002 0.1%

6412 Student Meals/Room/Other 270,015 0.0%

6419 Non‐Employee Travel Expense 39,000 0.0%

6429 Insurance & Bonding costs 1,902,759 0.3%

6439 Election Costs 610,505 0.1%

6492 Payments to Fiscal Agents of SSA 2,395,874 0.3%

6494 Field Trips 889,101 0.1%

6495 Professional Dues 194,489 0.0%

6497 Food/Refreshment 353,426 0.0%

6498 Field Trip Reimbursement (1,450,000) ‐0.2%

6499 Misc Operating Expenses 2,377,196 0.3%

6400 Total 8,643,367 1.2%

6500 6513 Long Term Debt Principal 800,000 0.1%

6523 Interest on Debt 43,000 0.0%

6599 Other 71 Debt Service Fees 40,000 0.0%

6500 Total 883,000 0.1%

6600 6639 Equipment > $5000 Per Unit 147,242 0.0%

6600 Total 147,242 0.0%

Grand Total 720,349,840 100.0%

Note:

This table excludes recapture costs ($173,115,288) and Other Uses ($81,000)

because these two items are not considered as part of the operating expenditure budget.

Page 82

Func Name Object Object NameSalaries & Benefits

Professional & Contracted

ServicesSupplies & Materials

Misc Operating

ExpendituresDebt

ServiceCapital Outlay Chapter 41 Grand Total

11 Instruction 6112 Substitute Teachers 8,753,930 8,753,930 6117 Career Ladder 918,649 918,649 6118 Extra Duty/Signing Bonus Pay 14,230,515 14,230,515 6119 Professional Salaries 281,161,058 281,161,058 6121 Extra Duty/Overtime 25,033 25,033 6122 Subs for Support Personnel 1,175,560 1,175,560 6125 Part-Time Hourly 780,706 780,706 6129 Salaries for Support Personnel 18,754,077 18,754,077 6139 Employee Allowance 321,056 321,056 6141 Social Security/Medicare 22,554,393 22,554,393 6142 Group Health & Life Insurance 34,477,803 34,477,803 6143 Wk's Comp 55,866 55,866 6144 TRS On Behalf Payments 16,000,000 16,000,000 6145 Unemp Comp 1,034,691 1,034,691 6146 Teacher Retirement 5,079,617 5,079,617 6148 Salary Adjustments 4,000,000 4,000,000 6219 Professional Services 3,022,480 3,022,480 6244 Maint: Furniture & Equipment 500 500 6249 Equipment Maintenance Repairs 464,085 464,085 6264 Rental: Furniture & Equipment 1,964 1,964 6265 Copier Rental 1,147,630 1,147,630 6269 Rental: All Others 500 500 6291 Consulting Services 48,100 48,100 6298 Miscellaneous Contracted Srvcs 2,733,215 2,733,215 6299 Reproduction Services 94,833 94,833 6321 Textbooks 28,184 28,184 6329 Reading Materials including Library Books 398,767 398,767 6339 Testing Materials 9,822 9,822

6396Computer Related Equipment >$300 & <$5000 per unit 120,761 120,761

6397 Software 825,176 825,176 6398 Equipment & Furniture < $5000 per unit 930,490 930,490 6399 General Supplies 7,900,359 7,900,359 6411 Employee Travel 197,382 197,382 6412 Student Meals/Room/Other 15,800 15,800 6494 Field Trips 385,806 385,806 6497 Food/Refreshment 70,175 70,175 6499 Misc Operating Expenses 981,443 981,443 6639 Equipment > $5000 Per Unit 5,000 5,000

409,322,954 7,513,307 10,213,559 1,650,606 5,000 428,705,426 12 Instructional Media Services 6117 Career Ladder 18,955 18,955

6118 Extra Duty/Signing Bonus Pay 10,713 10,713 6119 Professional Salaries 6,191,921 6,191,921 6121 Extra Duty/Overtime 41,683 41,683

11 Instruction Total

Table 3

General Fund

Estimated Expenditures by Function & Object


Page 83




Misc Operating

ExpendituresDebt


Table 3

General Fund



6125 Part-Time Hourly 150,000 150,000 6129 Salaries for Support Personnel 1,013,196 1,013,196 6139 Employee Allowance 15,876 15,876 6141 Social Security/Medicare 564,560 564,560 6142 Group Health & Life Insurance 772,509 772,509 6143 Wk's Comp 17 17 6144 TRS On Behalf Payments 400,000 400,000 6145 Unemp Comp 45,000 45,000 6146 Teacher Retirement 94,332 94,332 6244 Maint: Furniture & Equipment 108,000 108,000 6249 Equipment Maintenance Repairs 3,500 3,500 6264 Rental: Furniture & Equipment 5,500 5,500 6265 Copier Rental 44,000 44,000 6269 Rental: All Others 895 895 6291 Consulting Services 2,000 2,000 6298 Miscellaneous Contracted Srvcs 50,000 50,000 6299 Reproduction Services 9,500 9,500 6329 Reading Materials including Library Books 350,010 350,010


6397 Software 215,872 215,872 6398 Equipment & Furniture < $5000 per unit 54,300 54,300 6399 General Supplies 360,549 360,549 6411 Employee Travel 4,269 4,269 6495 Professional Dues 500 500 6499 Misc Operating Expenses 112,634 112,634 6639 Equipment > $5000 Per Unit 47,000 47,000

9,318,762 223,395 1,043,493 117,403 47,000 10,750,053

13 Curriculum/Staff Develop 6112 Substitute Teachers 77,218 77,218 6117 Career Ladder 1,996 1,996 6118 Extra Duty/Signing Bonus Pay 2,255,840 2,255,840 6119 Professional Salaries 4,821,557 4,821,557 6121 Extra Duty/Overtime 25,260 25,260 6122 Subs for Support Personnel 1,500 1,500 6125 Part-Time Hourly 154,452 154,452 6129 Salaries for Support Personnel 371,185 371,185 6139 Employee Allowance 170,371 170,371 6141 Social Security/Medicare 423,206 423,206 6142 Group Health & Life Insurance 440,860 440,860 6143 Wk's Comp 713 713 6144 TRS On Behalf Payments 350,000 350,000 6145 Unemp Comp 36,000 36,000 6146 Teacher Retirement 82,443 82,443 6219 Professional Services 42,582 42,582

12 Instructional Media Services Total

Page 84




Misc Operating

ExpendituresDebt


Table 3

General Fund



6265 Copier Rental 19,276 19,276 6267 Rental: Land & Buildings 1,920 1,920 6291 Consulting Services 572,099 572,099 6298 Miscellaneous Contracted Srvcs 101,675 101,675 6299 Reproduction Services 195,546 195,546 6329 Reading Materials including Library Books 268,049 268,049


6397 Software 11,025 11,025 6398 Equipment & Furniture < $5000 per unit 2,375 2,375 6399 General Supplies 372,643 372,643 6411 Employee Travel 441,014 441,014 6494 Field Trips 550 550 6495 Professional Dues 9,500 9,500 6497 Food/Refreshment 167,851 167,851 6499 Misc Operating Expenses 396,700 396,700

9,212,601 933,098 665,447 1,015,615 11,826,761 21 Instructional Leadership 6116 Substitute for Other Professionals 5,000 5,000

6117 Career Ladder 1,995 1,995 6118 Extra Duty/Signing Bonus Pay 96,537 96,537 6119 Professional Salaries 5,925,266 5,925,266 6121 Extra Duty/Overtime 35,375 35,375 6122 Subs for Support Personnel 15,974 15,974 6125 Part-Time Hourly 215,351 215,351 6129 Salaries for Support Personnel 1,686,217 1,686,217 6139 Employee Allowance 283,742 283,742 6141 Social Security/Medicare 556,698 556,698 6142 Group Health & Life Insurance 596,818 596,818 6143 Wk's Comp 3,153 3,153 6144 TRS On Behalf Payments 400,000 400,000 6145 Unemp Comp 42,000 42,000 6146 Teacher Retirement 131,804 131,804 6219 Professional Services 1,081,783 1,081,783 6249 Equipment Maintenance Repairs 4,394 4,394 6265 Copier Rental 76,629 76,629 6267 Rental: Land & Buildings 600 600 6291 Consulting Services 296,200 296,200 6298 Miscellaneous Contracted Srvcs 50,845 50,845 6299 Reproduction Services 36,988 36,988 6329 Reading Materials including Library Books 20,528 20,528


6397 Software 12,950 12,950 6398 Equipment & Furniture < $5000 per unit 20,620 20,620 6399 General Supplies 238,022 238,022

13 Curriculum/Staff Develop Total

Page 85




Misc Operating

ExpendituresDebt


Table 3

General Fund



6411 Employee Travel 75,349 75,349 6495 Professional Dues 1,110 1,110 6497 Food/Refreshment 5,900 5,900 6499 Misc Operating Expenses 60,939 60,939

9,995,930 1,547,439 364,295 143,298 12,050,962 23 School Leadership 6116 Substitute for Other Professionals 450,765 450,765

6118 Extra Duty/Signing Bonus Pay 417,637 417,637 6119 Professional Salaries 22,692,128 22,692,128 6121 Extra Duty/Overtime 214,247 214,247 6122 Subs for Support Personnel 6,866 6,866 6125 Part-Time Hourly 61,050 61,050 6129 Salaries for Support Personnel 13,488,033 13,488,033 6139 Employee Allowance 302,849 302,849 6141 Social Security/Medicare 2,825,047 2,825,047 6142 Group Health & Life Insurance 3,947,622 3,947,622 6143 Wk's Comp 653 653 6144 TRS On Behalf Payments 1,900,000 1,900,000 6145 Unemp Comp 203,000 203,000 6146 Teacher Retirement 620,969 620,969 6249 Equipment Maintenance Repairs 1,575 1,575 6264 Rental: Furniture & Equipment 525 525 6265 Copier Rental 40,123 40,123 6269 Rental: All Others 1,000 1,000 6291 Consulting Services 1,500 1,500 6298 Miscellaneous Contracted Srvcs 120 120 6299 Reproduction Services 29,200 29,200 6329 Reading Materials including Library Books 4,468 4,468


6397 Software 475 475 6398 Equipment & Furniture < $5000 per unit 12,500 12,500 6399 General Supplies 213,652 213,652 6411 Employee Travel 48,085 48,085 6495 Professional Dues 3,125 3,125 6497 Food/Refreshment 13,001 13,001 6499 Misc Operating Expenses 13,579 13,579 6639 Equipment > $5000 Per Unit 5,400 5,400

47,130,866 74,043 235,645 77,790 5,400 47,523,744 31 Guidance, Counseling and Evaluation Services 6116 Substitute for Other Professionals 53,000 53,000

6117 Career Ladder 16,295 16,295 6118 Extra Duty/Signing Bonus Pay 597,911 597,911 6119 Professional Salaries 12,633,555 12,633,555 6121 Extra Duty/Overtime 10,500 10,500 6122 Subs for Support Personnel 3,188 3,188

23 School Leadership Total

21 Instructional Leadership Total

Page 86




Misc Operating

ExpendituresDebt


Table 3

General Fund



6125 Part-Time Hourly 134,226 134,226 6129 Salaries for Support Personnel 1,095,423 1,095,423 6139 Employee Allowance 118,249 118,249 6141 Social Security/Medicare 1,134,026 1,134,026 6142 Group Health & Life Insurance 1,474,484 1,474,484 6143 Wk's Comp 4,556 4,556 6144 TRS On Behalf Payments 820,000 820,000 6145 Unemp Comp 16,000 16,000 6146 Teacher Retirement 206,266 206,266 6219 Professional Services 127,434 127,434 6239 Other Services - ESC 15,000 15,000 6249 Equipment Maintenance Repairs 22,200 22,200 6265 Copier Rental 12,000 12,000 6267 Rental: Land & Buildings 1,000 1,000 6291 Consulting Services 58,000 58,000 6298 Miscellaneous Contracted Srvcs 103,000 103,000 6299 Reproduction Services 274,290 274,290 6329 Reading Materials including Library Books 27,742 27,742 6339 Testing Materials 308,912 308,912


6397 Software 64,987 64,987 6398 Equipment & Furniture < $5000 per unit 10,500 10,500 6399 General Supplies 165,448 165,448 6411 Employee Travel 39,435 39,435 6412 Student Meals/Room/Other 3,500 3,500 6495 Professional Dues 7,060 7,060 6497 Food/Refreshment 9,350 9,350 6499 Misc Operating Expenses 8,154 8,154

18,317,679 612,924 659,265 67,499 19,657,367 32 Social Work Services 6118 Extra Duty/Signing Bonus Pay 8,000 8,000

6119 Professional Salaries 2,330,002 2,330,002 6121 Extra Duty/Overtime 1,880 1,880 6122 Subs for Support Personnel 8,000 8,000 6125 Part-Time Hourly 81,791 81,791 6129 Salaries for Support Personnel 943,550 943,550 6139 Employee Allowance 174,134 174,134 6141 Social Security/Medicare 239,437 239,437 6142 Group Health & Life Insurance 274,869 274,869 6144 TRS On Behalf Payments 152,000 152,000 6146 Teacher Retirement 32,304 32,304 6265 Copier Rental 7,000 7,000 6291 Consulting Services 94,677 94,677 6299 Reproduction Services 38,288 38,288

31 Guidance, Counseling and Evaluation Services Total

Page 87




Misc Operating

ExpendituresDebt


Table 3

General Fund




6397 Software 26,168 26,168 6398 Equipment & Furniture < $5000 per unit 5,000 5,000 6399 General Supplies 99,026 99,026 6411 Employee Travel 30,139 30,139 6499 Misc Operating Expenses 2,400 2,400

4,245,967 139,965 148,399 32,539 4,566,870 33 Health Services 6118 Extra Duty/Signing Bonus Pay 3,420 3,420

6119 Professional Salaries 316,038 316,038 6125 Part-Time Hourly 5,000 5,000 6129 Salaries for Support Personnel 125,624 125,624 6139 Employee Allowance 6,216 6,216 6141 Social Security/Medicare 31,291 31,291 6142 Group Health & Life Insurance 62,318 62,318 6144 TRS On Behalf Payments 31,000 31,000 6146 Teacher Retirement 4,527 4,527 6219 Professional Services 5,434,869 5,434,869 6249 Equipment Maintenance Repairs 6,000 6,000 6264 Rental: Furniture & Equipment 38 38 6265 Copier Rental 4,200 4,200 6291 Consulting Services 5,599 5,599 6298 Miscellaneous Contracted Srvcs 43,706 43,706 6299 Reproduction Services 500 500


6399 General Supplies 60,000 60,000 585,434 5,494,912 93,000 6,173,346

34 Student Transportation 6118 Extra Duty/Signing Bonus Pay 13,000 13,000 6119 Professional Salaries 98,624 98,624 6121 Extra Duty/Overtime 2,794,054 2,794,054 6125 Part-Time Hourly 40,000 40,000 6129 Salaries for Support Personnel 14,741,025 14,741,025 6139 Employee Allowance 20,939 20,939 6141 Social Security/Medicare 1,387,908 1,387,908 6142 Group Health & Life Insurance 3,422,123 3,422,123 6144 TRS On Behalf Payments 1,000,000 1,000,000 6145 Unemp Comp 88,000 88,000 6146 Teacher Retirement 124,854 124,854 6219 Professional Services 14,000 14,000 6239 Other Services - ESC 17,000 17,000 6245 Maint: Vehicles 156,000 156,000 6264 Rental: Furniture & Equipment 500 500 6265 Copier Rental 9,000 9,000 6295 Contract-Metro/Harris Transp 12,000 12,000

32 Social Work Services Total

33 Health Services Total

Page 88




Misc Operating

ExpendituresDebt


Table 3

General Fund



6299 Reproduction Services 11,000 11,000 6311 Gasoline & Other Fuels 3,704,565 3,704,565 6319 Custodial/Maint Supplies 915,000 915,000 6329 Reading Materials including Library Books 400 400


6397 Software 172,500 172,500 6398 Equipment & Furniture < $5000 per unit 26,000 26,000 6399 General Supplies 76,500 76,500 6411 Employee Travel 9,020 9,020 6429 Insurance & Bonding costs 348,000 348,000 6498 Field Trip Reimbursement (1,450,000) (1,450,000) 6499 Misc Operating Expenses 65,500 65,500

23,730,527 219,500 4,904,965 (1,027,480) 27,827,512

36 Co/Ex Curricular Activities 6112 Substitute Teachers 15,000 15,000 6116 Substitute for Other Professionals 47,500 47,500 6117 Career Ladder 1,500 1,500 6118 Extra Duty/Signing Bonus Pay 4,506,516 4,506,516 6119 Professional Salaries 3,372,851 3,372,851 6121 Extra Duty/Overtime 20,000 20,000 6122 Subs for Support Personnel 47,500 47,500 6125 Part-Time Hourly 426,172 426,172 6129 Salaries for Support Personnel 235,867 235,867 6139 Employee Allowance 51,324 51,324 6141 Social Security/Medicare 645,899 645,899 6142 Group Health & Life Insurance 377,558 377,558 6143 Wk's Comp 1,626 1,626 6144 TRS On Behalf Payments 475,000 475,000 6145 Unemp Comp 500 500 6146 Teacher Retirement 44,880 44,880 6219 Professional Services 10,260 10,260 6246 Maint: Bldg & Grounds 23,750 23,750 6249 Equipment Maintenance Repairs 116,340 116,340 6256 Telephone, Telecom, Cell Phone 475 475 6264 Rental: Furniture & Equipment 9,405 9,405 6265 Copier Rental 2,375 2,375 6267 Rental: Land & Buildings 3,025 3,025 6269 Rental: All Others 45,450 45,450 6298 Miscellaneous Contracted Srvcs 854,344 854,344 6299 Reproduction Services 3,800 3,800 6319 Custodial/Maint Supplies 42,750 42,750 6329 Reading Materials including Library Books 3,750 3,750


34 Student Transportation Total

Page 89




Misc Operating

ExpendituresDebt


Table 3

General Fund



6397 Software 24,150 24,150 6398 Equipment & Furniture < $5000 per unit 28,450 28,450 6399 General Supplies 757,858 757,858 6411 Employee Travel 93,160 93,160 6412 Student Meals/Room/Other 250,075 250,075 6429 Insurance & Bonding costs 25,696 25,696 6494 Field Trips 502,745 502,745 6495 Professional Dues 26,254 26,254 6497 Food/Refreshment 15,650 15,650 6499 Misc Operating Expenses 306,266 306,266

10,269,693 1,069,224 862,658 1,219,846 13,421,421 41 General Administration 6116 Substitute for Other Professionals 115,000 115,000

6118 Extra Duty/Signing Bonus Pay 6,025 6,025 6119 Professional Salaries 3,883,350 3,883,350 6121 Extra Duty/Overtime 257,950 257,950 6122 Subs for Support Personnel 24,000 24,000 6125 Part-Time Hourly 292,685 292,685 6129 Salaries for Support Personnel 6,125,974 6,125,974 6139 Employee Allowance 161,768 161,768 6141 Social Security/Medicare 760,211 760,211 6142 Group Health & Life Insurance 879,459 879,459 6143 Wk's Comp 533 533 6144 TRS On Behalf Payments 530,000 530,000 6145 Unemp Comp 6,500 6,500 6146 Teacher Retirement 1,122,123 1,122,123 6149 Other Employee Benefits 75,000 75,000 6211 Legal Services 373,290 373,290 6212 Audit Services 171,000 171,000 6219 Professional Services 203,017 203,017 6245 Maint: Vehicles 1,000 1,000 6249 Equipment Maintenance Repairs 7,335 7,335 6265 Copier Rental 60,706 60,706 6267 Rental: Land & Buildings 2,330 2,330 6269 Rental: All Others 17,092 17,092 6291 Consulting Services 277,796 277,796 6298 Miscellaneous Contracted Srvcs 394,466 394,466 6299 Reproduction Services 156,015 156,015 6329 Reading Materials including Library Books 16,170 16,170


6397 Software 190,595 190,595 6398 Equipment & Furniture < $5000 per unit 20,576 20,576 6399 General Supplies 322,560 322,560 6411 Employee Travel 66,418 66,418 6419 Non-Employee Travel Expense 39,000 39,000

36 Co/Ex Curricular Activities Total

Page 90




Misc Operating

ExpendituresDebt


Table 3

General Fund



6439 Election Costs 610,505 610,505 6495 Professional Dues 145,740 145,740 6497 Food/Refreshment 42,593 42,593 6499 Misc Operating Expenses 273,404 273,404

14,240,578 1,664,047 596,105 1,177,660 17,678,390 51 Plant Maintenance 6119 Professional Salaries 711,031 711,031

6121 Extra Duty/Overtime 1,145,758 1,145,758 6122 Subs for Support Personnel 1,600 1,600 6125 Part-Time Hourly 156,866 156,866 6129 Salaries for Support Personnel 28,862,097 28,862,097 6139 Employee Allowance 36,087 36,087 6141 Social Security/Medicare 2,308,611 2,308,611 6142 Group Health & Life Insurance 5,050,307 5,050,307 6143 Wk's Comp 262 262 6144 TRS On Behalf Payments 1,600,000 1,600,000 6145 Unemp Comp 202,000 202,000 6146 Teacher Retirement 181,978 181,978 6219 Professional Services 8,500 8,500 6244 Maint: Furniture & Equipment 109,285 109,285 6245 Maint: Vehicles 16,991 16,991 6246 Maint: Bldg & Grounds 2,415,700 2,415,700 6247 Design Fees 50,000 50,000 6249 Equipment Maintenance Repairs 516,787 516,787 6255 Water,Wastewater, Sanitation 6,051,440 6,051,440 6256 Telephone, Telecom, Cell Phone 1,481,470 1,481,470 6257 Electricity 17,159,839 17,159,839 6258 Gas & Other Fuels 989,097 989,097 6264 Rental: Furniture & Equipment 5,250 5,250 6265 Copier Rental 10,700 10,700 6267 Rental: Land & Buildings 1,013,350 1,013,350 6269 Rental: All Others 104,481 104,481 6291 Consulting Services 67,000 67,000 6294 Cont Srvs-Portable Bldg 1,160,400 1,160,400 6298 Miscellaneous Contracted Srvcs 130,504 130,504 6299 Reproduction Services 41,100 41,100 6311 Gasoline & Other Fuels 676,800 676,800 6319 Custodial/Maint Supplies 2,983,194 2,983,194 6329 Reading Materials including Library Books 1,974 1,974


6397 Software 33,587 33,587 6398 Equipment & Furniture < $5000 per unit 189,840 189,840 6399 General Supplies 99,625 99,625 6411 Employee Travel 8,877 8,877 6429 Insurance & Bonding costs 1,529,063 1,529,063

41 General Administration Total

Page 91




Misc Operating

ExpendituresDebt


Table 3

General Fund



6495 Professional Dues 1,200 1,200 6499 Misc Operating Expenses 93,560 93,560 6639 Equipment > $5000 Per Unit 57,842 57,842

40,256,597 31,331,894 3,999,213 1,632,700 57,842 77,278,246 52 Security Services 6118 Extra Duty/Signing Bonus Pay 9,400 9,400

6119 Professional Salaries 97,594 97,594 6121 Extra Duty/Overtime 353,941 353,941 6125 Part-Time Hourly 1,012,626 1,012,626 6129 Salaries for Support Personnel 5,918,337 5,918,337 6139 Employee Allowance 10,320 10,320 6141 Social Security/Medicare 526,972 526,972 6142 Group Health & Life Insurance 732,273 732,273 6143 Wk's Comp 1,875 1,875 6144 TRS On Behalf Payments 400,000 400,000 6145 Unemp Comp 42,000 42,000 6146 Teacher Retirement 41,672 41,672 6219 Professional Services 10,039 10,039 6245 Maint: Vehicles 1,000 1,000 6246 Maint: Bldg & Grounds 18,000 18,000 6249 Equipment Maintenance Repairs 42,403 42,403 6256 Telephone, Telecom, Cell Phone 23,440 23,440 6265 Copier Rental 2,550 2,550 6267 Rental: Land & Buildings 3,150 3,150 6298 Miscellaneous Contracted Srvcs 500 500 6299 Reproduction Services 3,150 3,150 6319 Custodial/Maint Supplies 123,000 123,000 6329 Reading Materials including Library Books 957 957


6397 Software 6,000 6,000 6398 Equipment & Furniture < $5000 per unit 109,730 109,730 6399 General Supplies 130,945 130,945 6411 Employee Travel 14,947 14,947 6499 Misc Operating Expenses 54,837 54,837 6639 Equipment > $5000 Per Unit 7,000 7,000

9,147,010 104,232 377,482 69,784 7,000 9,705,508 53 Data Processing Srvcs 6118 Extra Duty/Signing Bonus Pay 1,181 1,181

6119 Professional Salaries 1,123,679 1,123,679 6121 Extra Duty/Overtime 37,100 37,100 6122 Subs for Support Personnel 4,500 4,500 6125 Part-Time Hourly 31,681 31,681 6129 Salaries for Support Personnel 7,933,720 7,933,720 6139 Employee Allowance 257,812 257,812 6141 Social Security/Medicare 713,876 713,876 6142 Group Health & Life Insurance 644,555 644,555

51 Plant Maintenance Total

52 Security Services Total

Page 92




Misc Operating

ExpendituresDebt


Table 3

General Fund



6143 Wk's Comp 32 32 6144 TRS On Behalf Payments 450,000 450,000 6145 Unemp Comp 31,000 31,000 6146 Teacher Retirement 56,473 56,473 6219 Professional Services 632,094 632,094 6221 Staff Tuition & Fees-Higher Education 800 800 6244 Maint: Furniture & Equipment 33,295 33,295 6249 Equipment Maintenance Repairs 1,568,061 1,568,061 6256 Telephone, Telecom, Cell Phone 267,798 267,798 6264 Rental: Furniture & Equipment 95,000 95,000 6265 Copier Rental 4,800 4,800 6291 Consulting Services 6,900 6,900 6298 Miscellaneous Contracted Srvcs 217,282 217,282 6299 Reproduction Services 32,000 32,000 6329 Reading Materials including Library Books 2,000 2,000


6397 Software 3,118,082 3,118,082 6398 Equipment & Furniture < $5000 per unit 4,000 4,000 6399 General Supplies 544,075 544,075 6411 Employee Travel 25,159 25,159 6499 Misc Operating Expenses 1,000 1,000 6639 Equipment > $5000 Per Unit 25,000 25,000

11,285,609 2,858,030 4,242,421 26,159 25,000 18,437,219 61 Community Services 6118 Extra Duty/Signing Bonus Pay 49,180 49,180

6119 Professional Salaries 533,390 533,390 6121 Extra Duty/Overtime 27,044 27,044 6125 Part-Time Hourly 239,643 239,643 6129 Salaries for Support Personnel 2,229,795 2,229,795 6139 Employee Allowance 60,812 60,812 6141 Social Security/Medicare 209,098 209,098 6142 Group Health & Life Insurance 343,952 343,952 6143 Wk's Comp 52 52 6144 TRS On Behalf Payments 260,000 260,000 6145 Unemp Comp 112,000 112,000 6146 Teacher Retirement 21,213 21,213 6219 Professional Services 103,671 103,671 6264 Rental: Furniture & Equipment 4,185 4,185 6265 Copier Rental 12,148 12,148 6269 Rental: All Others 13,500 13,500 6291 Consulting Services 30,000 30,000 6298 Miscellaneous Contracted Srvcs 861,946 861,946 6299 Reproduction Services 6,460 6,460 6329 Reading Materials including Library Books 2,760 2,760

53 Data Processing Srvcs Total

Page 93




Misc Operating

ExpendituresDebt


Table 3

General Fund




6397 Software 5,581 5,581 6398 Equipment & Furniture < $5000 per unit 990 990 6399 General Supplies 45,980 45,980 6411 Employee Travel 7,748 7,748 6412 Student Meals/Room/Other 640 640 6497 Food/Refreshment 28,906 28,906 6499 Misc Operating Expenses 6,780 6,780

4,086,179 1,031,910 71,298 44,074 5,233,461 71 Debt Service 6513 Long Term Debt Principal 800,000 800,000

6523 Interest on Debt 43,000 43,000 6599 Other 71 Debt Service Fees 40,000 40,000

883,000 883,000 81 Facilities Acq.& Constr. 6246 Maint: Bldg & Grounds 969,000 969,000

6298 Miscellaneous Contracted Srvcs 550,000 550,000 1,519,000 1,519,000

91 Chapter 41 Payments 6224 Chapter 41 Payments 173,115,288 173,115,288 173,115,288 173,115,288

93 Payments-Shared Services Arrangements 6492 Payments to Fiscal Agents of SSA 2,395,874 2,395,874

2,395,874 2,395,874 99 Intergovernmental Charges 6213 Tax Appraisal & Collection 4,715,680 4,715,680

4,715,680 4,715,680 621,146,386 61,052,600 28,477,245 8,643,367 883,000 147,242 173,115,288 893,465,128

81 Facilities Acq.& Constr. Total

91 Chapter 41 Payments Total

93 Payments-Shared Services Arrangements Total

99 Intergovernmental Charges TotalGrand Total

61 Community Services Total

71 Debt Service Total

Page 94

Org Org NameSalaries & Benefits



Misc Operating Expenditures Debt Service Capital Outlay Chapter 41 Grand Total

002 Austin High 11,172,179 749,271 387,735 25,715 12,334,900 004 Lanier High 9,599,947 892,926 275,591 30,270 10,798,734 005 McCallum High 9,717,901 556,200 209,282 14,038 10,497,421 006 Reagan High 6,742,256 493,789 192,683 31,336 7,460,064 007 Travis High 9,594,527 1,133,950 249,395 27,956 11,005,828 008 Crockett High 9,871,021 506,819 239,376 25,455 5,400 10,648,071 009 L C Anderson High 11,306,253 569,986 269,247 21,767 12,167,253 012 Secondary ALC 3,169,106 318,908 43,671 3,500 3,535,185 013 Bowie High 14,055,847 706,044 343,438 33,133 15,138,462 014 LBJ Comprehensive 6,234,435 541,972 191,811 11,550 6,979,768 015 Garza Independence 2,725,900 110,603 71,077 29,585 2,937,165 017 Akins High 15,045,418 614,729 298,546 18,531 15,977,224 018 Liberal Arts and Science Academy 4,592,779 20,700 57,331 19,811 4,690,621 019 Eastside Memorial 4,628,987 1,118,614 84,272 25,218 5,857,091

025Lanier Graduation Pathways In District Charter 515,865 515,865

026Travis Graduation Pathways In District Charter 515,865 515,865

027 Travis County Day School 101,136 500 6,414 108,050 028 Ann Richards SYWL 3,935,579 249,100 77,041 8,930 4,270,650 029 International High School 1,229,805 4,691 15,999 5,800 1,256,295 030 Travis County Detention Center 553,939 5,000 23,963 582,902 032 Phoenix House 232,750 1,000 6,779 240,529 035 Leadership Academy 637,740 10,923 648,663 043 Fulmore Middle 5,318,379 309,142 90,527 9,726 5,727,774 044 Kealing Middle 6,458,535 354,365 108,630 5,017 6,926,547 045 Lamar Middle 4,254,969 275,069 78,674 350 4,609,062 046 Burnet Middle 5,828,816 322,846 63,386 15,370 6,230,418 047 O. Henry Middle 5,256,605 239,102 85,048 1,650 5,582,405 048 YWLA at Bertha Sadler Means 3,552,611 199,994 48,618 350 3,801,573 051 Martin Jr. High 3,793,421 210,504 44,745 9,871 4,058,541 052 Murchison Middle 7,558,080 264,035 137,818 350 7,960,283 053 Webb Middle 4,059,446 283,892 49,275 9,750 4,402,363 054 Bedichek Middle 5,760,643 290,809 103,527 4,465 6,159,444 055 Dobie Middle 4,227,992 294,464 93,897 10,350 4,626,703 057 Covington Middle 4,343,479 294,114 64,542 1,448 4,703,583 058 Mendez Middle 5,028,686 769,418 45,273 5,398 5,848,775 059 Bailey Middle 5,120,894 222,572 82,327 4,550 5,430,343 060 Small Middle 5,283,908 234,566 72,472 2,150 5,593,096 061 Paredes Middle 5,509,158 220,849 93,589 8,250 5,831,846 062 Gorzycki Middle School 5,258,939 327,730 113,752 8,050 5,708,471

Table 4

General Fund

Estimated Expenditures by Organization Number


Page 95





Table 4

General Fund



064 YMLA at Gus Garcia MS 3,612,364 225,746 31,898 7,200 3,877,208 101 Allison Elementary 2,724,716 109,346 16,856 3,650 2,854,568 102 Andrews Elementary 3,477,926 95,930 41,937 9,700 3,625,493 103 Barton Hills Elementary 2,081,277 75,219 20,861 1,100 2,178,457 104 Becker Elementary 2,061,846 98,284 20,340 2,500 2,182,970 105 Blackshear Elementary 1,672,595 110,846 14,950 1,000 1,799,391 106 Blanton Elementary 3,149,906 110,791 37,313 5,030 3,303,040 107 Brentwood Elementary 2,921,850 111,449 36,487 3,100 3,072,886 108 Brooke Elementary 2,597,885 73,531 18,051 3,528 2,692,995 109 Brown Elementary 2,818,363 110,474 17,828 12,250 2,958,915 110 Bryker Woods Elementary 2,019,762 90,008 25,995 2,400 2,138,165 111 Campbell Elementary 2,184,329 91,136 21,162 8,000 2,304,627 112 Casis Elementary 3,834,210 182,278 47,350 4,063,838 113 Cunningham Elementary 2,712,630 61,016 23,047 800 2,797,493 114 Dawson Elementary 2,750,587 120,543 20,907 7,700 2,899,737 115 ACES 283,590 1,900 18,600 1,200 305,290 116 Govalle Elementary 3,049,496 308,792 32,796 5,100 3,396,184 117 Gullett Elementary 3,017,266 95,075 15,708 3,128,049 118 Harris Elementary 3,573,719 126,642 34,289 8,000 3,742,650 119 Highland Park Elementary 3,285,887 95,915 44,419 1,400 3,427,621 120 Joslin Elementary 2,242,296 71,458 27,825 2,341,579 121 Lee Elementary 2,077,820 87,101 23,951 2,800 2,191,672 122 Maplewood Elementary 2,664,255 74,694 39,539 2,778,488 123 Mathews Elementary 2,085,951 80,261 24,872 1,685 2,192,769 124 Metz Elementary 2,728,350 144,760 26,273 4,400 2,903,783 125 Oak Springs Elementary 1,743,197 78,864 30,066 2,000 1,854,127 126 Ortega Elementary 2,157,114 251,350 13,655 2,350 2,424,469 127 Sanchez Elementary 3,064,952 147,201 13,974 9,000 3,235,127 128 Pease Elementary 1,482,375 78,699 19,051 500 1,580,625 129 Pecan Springs Elementary 2,751,863 104,629 22,689 6,372 2,885,553 130 Pleasant Hill Elementary 3,193,565 126,239 49,850 3,369,654 131 Lucy Read Prekind. 2,283,482 137,684 24,438 4,300 2,449,904 132 Reilly Elementary 2,083,733 68,044 15,563 1,075 2,168,415 133 Ridgetop Elementary 1,961,613 63,588 13,236 2,038,437 136 St. Elmo Elementary 1,980,271 89,449 14,054 2,200 2,085,974 138 Summitt Elementary 3,748,526 148,251 54,041 5,075 3,955,893 139 Sims Elementary 1,826,661 69,876 23,935 1,920,472 140 Travis Heights Elementary 3,067,701 135,077 27,355 3,230,133 141 Walnut Creek Elementary 4,289,436 153,231 49,164 5,000 1,492 4,498,323 142 Allan Elementary 456,042 154,568 2,653 613,263 143 Patton Elementary 4,345,346 183,727 60,650 2,800 4,592,523

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Table 4

General Fund



144 Wooten Elementary 3,767,390 141,365 41,957 13,250 3,963,962 145 Zavala Elementary 2,451,970 112,198 23,924 800 2,588,892 146 Zilker Elementary 2,802,824 80,160 35,371 3,950 2,922,305 147 Menchaca Elementary 3,488,205 139,063 50,254 5,700 3,683,222 148 Oak Hill Elementary 3,619,305 171,441 32,032 3,822,778 149 Barrington Elementary 3,443,607 168,818 24,903 1,000 3,638,328 150 Norman Elementary 1,982,997 111,295 14,519 5,500 2,114,311 151 Pillow Elementary 3,620,898 171,638 35,575 800 3,828,911 152 Wooldridge Elementary 3,909,130 173,257 26,009 3,700 4,112,096 154 Doss Elementary 3,920,585 128,256 54,229 4,250 4,107,320 155 Hill Elementary 3,916,333 173,129 45,700 4,135,162 156 Odom Elementary 3,061,316 35,451 31,515 2,700 3,130,982 157 Winn Elementary 2,432,546 96,584 33,596 2,562,726 158 Sunset Valley Elementary 3,305,788 110,560 23,160 3,000 3,442,508 159 Graham Elementary 3,585,117 111,026 63,348 3,759,491 160 Linder Elementary 2,878,873 120,940 16,965 3,102 3,019,880 161 Cook Elementary 4,312,348 177,514 30,061 6,100 4,526,023 162 Houston Elementary 4,203,028 152,068 38,911 8,931 4,402,938 163 Hart Elementary 3,805,902 129,807 38,230 7,821 3,981,760 164 Pickle Elementary 4,097,856 179,985 55,222 4,600 4,337,663 165 McBee Elementary 3,493,560 145,563 28,529 2,000 3,669,652 166 Williams Elementary 3,596,129 123,016 41,595 1,900 3,762,640 168 Langford Elementary 3,938,168 374,254 49,706 6,500 4,368,628 170 Boone Elementary 3,022,733 121,497 18,062 3,162,292 171 Palm Elementary 2,981,829 120,980 24,023 2,500 3,129,332 172 Kocurek Elementary 3,163,715 185,329 30,920 2,480 3,382,444 173 Casey Elementary 3,332,429 105,643 35,615 1,300 3,474,987 174 Rodriguez Elementary 4,172,519 133,232 54,915 10,500 4,371,166 175 Widen Elementary 3,584,416 368,304 47,824 4,000,544 176 Galindo Elementary 3,738,236 172,744 35,885 7,000 3,953,865

177 Linder Early Childhood Learning Center 1,825,961 62,498 21,439 4,000 1,913,898 178 Barbara Jordan Elementary 3,765,900 111,875 19,031 4,500 3,901,306 179 Davis Elementary 3,367,877 123,355 44,184 600 3,536,016 180 Kiker Elementary 4,403,627 129,836 55,565 4,500 4,593,528 181 Mills Elementary 4,219,652 135,112 49,593 4,000 4,408,357 182 Baranoff Elementary 4,021,137 109,311 78,319 4,208,767 183 Cowan Elementary 3,723,996 136,482 44,736 3,000 3,908,214 184 Clayton Elementary 4,309,568 166,867 55,307 8,000 4,539,742 185 Blazier Elementary 4,426,839 158,059 59,926 6,000 4,650,824 186 Guerro Thompson Eleme 2,704,586 146,061 41,164 5,000 2,896,811

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Table 4

General Fund



187 Baldwin Elementary 3,342,215 135,707 40,233 1,300 3,519,455 188 Jaime Padron Elementary School 2,702,831 147,000 33,228 8,000 2,891,059 189 Overton Elementary 3,636,284 98,432 38,728 8,500 3,781,944 190 Perez Elementary 4,038,505 159,280 51,085 1,000 4,249,870 192 Dobie Pre-K Center 1,620,538 6,800 18,405 4,198 1,649,941 193 Webb Primary Center 1,625,892 19,579 1,645,471 249 Dell Children's Center 111,227 111,227 250 Austin State Hospital 498,435 308 4,836 503,579 251 Rosedale 3,224,852 75,150 54,355 4,915 3,359,272 260 Shoal Creek Hospital 168 168 699 Summer School 2,777,008 48,964 120,397 150,211 3,096,580 701 Superintendent 1,099,548 37,600 48,602 71,620 1,257,370 702 Board of Trustees 74,351 46,730 11,000 752,905 884,986 703 Tax Collection & Appraisal Fees 4,715,680 4,715,680 709 Planning and Community Relations 1,234,130 296,289 35,000 64,648 1,630,067 710 Communication Services 2 2 711 Office of Innovation and Development 434,085 68,215 93,000 18,985 614,285 726 Finance 2,959,756 233,976 30,695 28,050 3,252,477 727 Budget 508,477 14,808 4,000 2,490 529,775 728 Purchasing 906,761 21,500 4,000 14,610 946,871 729 Mail Room 137,124 4,000 131,750 272,874 731 Internal Audit 439,649 1,900 5,392 1,900 448,841 732 Human Resources 5,592,765 392,132 178,869 193,324 6,357,090 733 Medicaid 300,864 51,395 3,000 10,600 365,859 734 Strategic Compensation Initiative 801,175 333,000 22,695 5,100 1,161,970 735 Student Services 562,433 26,139 31,117 884 620,573 736 Legal Services 454,919 485,363 16,285 5,070 961,637 737 Finance- Debt Payments 883,000 883,000 738 Insurance & Risk Mgt 1,529,063 1,529,063

739Human Resources and Information Systems 273,311 4,400 200 277,911

741 Accountability/PEIMS 929,228 51,444 10,979 2,559 994,210 743 Management Info System 4,276,758 508,619 2,294,886 10,140 25,000 7,115,403 744 Information System Administration 869,544 308,791 389,055 4,534 1,571,924 745 Network Support 4,470,988 2,698,043 1,537,451 9,126 8,715,608 747 Chief Financial Officer 273,528 1,000 5,125 12,484 292,137 750 Administration 536,500 536,500

808State/Federal Compliance & Accountability 4,421,421 788 570 8,483 4,431,262

810 Curriculum 472,073 455,094 57,524 6,639 991,330 811 English 505,423 13,300 25,475 7,623 551,821

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Table 4

General Fund



812 Social Studies 523,546 15,635 17,977 13,444 570,602 814 Early Childhood 612,887 9,445 271,867 8,303 902,502 815 Dyslexia/504 Program 370,700 14,219 223,419 2,451 610,789 816 Educational Support Services 234,970 205,376 17,799 139 458,284 817 Visual Arts 89,839 6,080 7,305 10,884 114,108 818 Choral/General Music 113,651 78,330 14,644 30,220 236,845 819 NOVANET Program 339,812 7,168 476,796 2,900 826,676 822 Bilingual / ESL 2,358,856 84,500 494,965 37,924 2,976,245 823 Guidance & Counseling 145,173 71,000 158,500 30,000 404,673 824 Science/Health Res Ctr 445,051 7,200 304,184 1,200 757,635 825 Chief School Office 307,172 205,434 4,902 32,448 549,956 826 Student Support Services 3,751,892 826,000 129,100 32,400 4,739,392 828 Gifted and Talented 772,433 3,500 107,000 174,825 1,057,758 829 Campus and District Accountability 505,770 244,902 21,857 4,500 777,029 830 College Readiness 1,164,519 98,325 250,300 1,513,144 831 Physical Education 188,272 4,550 110,689 3,000 306,511 833 Second Languages/Journalism 88,756 9,000 35,322 4,250 137,328 834 Response to Intervention 383,922 1,500 239,060 1,200 625,682 835 Instrumental Music 813,644 209,045 398,569 448,971 1,870,229 836 Support Programs 203,477 203,477 837 Science 802,437 69,982 391,302 60,500 1,324,221 838 Math 621,801 70,909 432,244 8,550 1,133,504 839 Special Programs 71,856 6,460 11,590 3,338 93,244 841 Special Education 2,898,021 6,042 44,982 5,344 2,954,389 842 School Turnaround Initiative 388,609 140,705 6,299 2,000 537,613 846 State Deaf 145,109 145,109 847 Special Ed Evaluation Services 892,777 17,648 910,425 848 Special Education AH/VH 799,777 3,400 6,300 809,477 850 School to Work 433,313 851,686 799,939 373,674 5,000 2,463,612 852 Clifton Center 933,511 84,293 88,140 6,461 1,112,405 853 Homebound 848,903 2,860 506 852,269 860 Athletics-External 2,149,787 995,265 253,250 683,305 4,081,607 870 Cable TV/AMPS 334,791 59,895 68,934 21,659 47,000 532,279 871 Development/Community Partnership 1,847 4,050 5,897 872 Community Education 2,319,625 955,019 55,675 24,209 3,354,528 873 Community Education-South 14,349 14,349 874 Third Base After School Program 350,056 5,880 13,221 20,469 389,626 880 Library Media Center 928,641 168,500 292,000 5,500 7,000 1,401,641 892 Health Services 545,543 5,478,576 38,000 6,062,119 909 Substitute 940,284 940,284 916 Educator Quality 2,131,253 110,076 82,253 400,604 2,724,186

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Table 4

General Fund



921 Chief Operating Office 326,457 3,014 9,974 5,800 345,245 922 Central Warehouse 1,143,978 187,436 117,202 1,000 1,449,616 924 Transportation Office 22,729,286 205,500 4,904,965 (1,027,480) 26,812,271 926 Construction Management 635,859 35,093 88,318 514 759,784 927 Service Center Bldg & Grounds 10,594,421 1,790,869 1,572,264 13,502 25,000 13,996,056 928 Service Center Housekeeping 1,790,558 1,103,197 216,028 2,181 3,111,964 929 Office of Program Evaluation 1,004,052 33,740 107,710 3,616 1,149,118 930 Office of Facilities 396,460 789,513 13,840 1,280 1,201,093 931 Chief Performance Office 266,553 1,000 14,725 4,238 286,516 937 District Police 3,747,553 891,234 375,482 69,784 5,084,053 939 Service Center for Vehicles 444,264 16,991 793,060 31,350 1,285,665 941 Administration Building 838,680 5,000,974 76,000 5,915,654 942 Pleasant Hill Annex 32,875 41,269 935 75,079 943 System Wide Testing 1,097,111 34,750 126,845 4,170 1,262,876 945 Baker Building 142,691 121,280 3,109 267,080 948 House Park (for FS Concession) 28,453 28,453 949 Delco Activity Center 116,268 116,268 950 Ellie Noack Field Sport Facility 39,098 39,098 951 Burger Athletic Complex 230,291 230,291 954 Performing Arts Center 185,867 197,000 382,867

955South Bus Terminal (New Bus Terminal) 26,078 26,078

956 Skyline Building 67,077 67,077 959 Nelson Field (for FS Concession) 17 112,588 112,605 960 Saegert Trans Center 1,224 33,985 35,209 962 Service Center 108,450 108,450 972 Assoc Superintendent-High Schools 616,574 1,505,523 27,150 1,120 2,150,367

973Assoc Superintendent-South Elementary 478,426 3,350 633,528 5,250 1,120,554

974Assoc Superintendent-Middle/Jr High Schools 522,133 746,000 867,547 705,367 2,841,047

975Assoc Superintendent-Central Elementary 503,244 7,400 638,834 1,401 1,150,879

981 Chief Academic Officer 349,812 26,912 9,975 9,572 396,271 997 Undistributed Org 986,046 (400,000) 9,600 595,646 999 Unemployment & TRS on Behalf 26,007,131 2,395,874 173,115,288 201,518,293

621,146,386 61,052,600 28,477,245 8,643,367 883,000 147,242 173,115,288 893,465,128 Grand Total

Page 100




Staffing Formulas & Guidelines


2013-14 2014-15

Grade Level/Assignment School Staffing Level School Staffing Level

Elementary Pre-K 19 Max (Full-Day) No ChangeGrades K – 4 22 Cap No ChangeGrades 5 & 6 25 target (30 Maximum) No Change

Special Area:Art/Music/PE

1 special area teacher for each 7.5 regular K-6 teachers(rounded up to nearest half teacher). No Change

Special Ed Caseload of 15 to 1 for resource & inclusion. No ChangeCaseload of 8 to 1 for life skills, PPCD, SBS, SCORES. No Change

Additional considerations as required by ARD. No Change

Middle School Regular Classes Staff for 6 out of 8 classes daily. No ChangeClass size target of 29 students. No Change

Career & Tech Ed Allocated separately, according to need. No Change



Weighted MagnetAllocation Formula

For a school with a magnet program, the teacher allocation formula provides additional teachers based on 30% additional weight for the

number of magnet students.No Change

High School Regular Classes Staff for 6 out of 8 classes daily. No ChangeClass size target of 29 students. No Change

Career & Tech EdIncluded in the regular HS teacher allocation, with some separate

additional allocations, according to need. No Change



Weighted MagnetAllocation Formula

For a LASA the teacher allocation formula provides additional teachers based on 25% additional weight for the number of magnet

students.No Change

International HS Class size target of 25 students at grades 9 - 12 No Change

AISD Staffing Formulas for 2014-15Revised 9/23/13

TEACHER

Page 101


2013-14 2014-15

Projected Student School Staffing School Staffing Enrollment Level Level

Elementary NA 1 No Change

Middle School NA 1 No Change

High School NA 1 No Change

Elementary 0 – 999 1 No Change1000+ 1.5 No Change


High School 0 – 1999 4 No Change2000-2499 5 No Change

2500 + 6 No Change




PRINCIPAL

LIBRARIAN

COUNSELOR

Page 102


2013-14 2014-15


Elementary 0 - 499 0.5 No Change500 - 799 1 No Change800 - 999 1.5 No Change

1000+ 2 No Change

Middle School 0 – 1299 2 No Change1300+ 3 No Change

High School 0 – 999 3 No Change1000 – 1999 4 No Change2000 – 2499 5 No Change

2500+ 6 No Change

Elementary NA 1 for Every Two Schools with AFL Designation No Change

Middle School NA 1 for Every Two Schools with AFL Designation No Change

High School NA 1 for Every Two Schools with AFL Designation No Change

Elementary, NA 1 TA for every 4 resource or inclusion teachers. No ChangeMiddle School& High School

1 TA per teacher in life skills, PPCD, SBS, SCORES.Additional considerations as required by ARD. No Change

SPECIAL ED TEACHER ASSISTANT

PARENT SUPPORT SPECIALIST – AT SCHOOLS WITH AFL DESIGNATION

ASSISTANT PRINCIPAL

Page 103


2013-14 2014-15


Elementary 0 –549 2 No Change550 - 649 2.5 No Change650 - 849 3 No Change

850 – 1099 4 No Change1100+ 5 No Change

Middle School 0 - 899 4.5 No Change900 – 999 5 No Change

1000 – 1099 5.5 No Change1100+ 6 No Change

`

High School 0 - 1799 8 No Change1800 - 1999 9 No Change2000 - 2499 10 No Change

2500+ 12 No Change





Middle School 0 - 1199 1 No Change1200+ 2

High School 0 – 2499 2 No Change2500+ 3 No Change

CAMPUS CLERICAL

SCHOOL RESOURCE OFFICER – SRO (POLICE OFFICERS ASSIGNED TO SCHOOLS)

SECURITY GUARD (FORMERLY HALL MONITOR)

Page 104


2013-14 2014-15






Elementary NA1 per 17,500 sq ft, round to next

whole unit if > x.75 (3 units minimum) No Change

Middle School NA1 per 23,517 sq ft, round to

next whole unit if > x.60 (6 units minimum) No Change

High School NA1 per 23,700 sq ft, round to

next whole unit if > x.70 (10 units minimum) No Change

Elementary NA# Lunchroom Monitor Hours:

1 Hr/80 Total Students/Day X # Days in Year X $7.25 No Change

NA# PK-Kinder Monitor Hours:

1 Hr/50 PK-K Students/Day X # Days in Year X $7.25 No Change

NA# Breakfast Monitor Hours:

1 Hour/Day X # Days in Year X $7.25 No Change

All monitor hours rounded up to nearest half-hour. No Change

Middle School& High School NA 0 No Change

FUNDING FORMULA FOR LUNCHROOM / PK-KINDER / BREAKFAST MONITORS

IN-SCHOOL SUSPENSION MONITOR

CUSTODIAN

Page 105


2013-14 2014-15

ADMINISTRATOR MS Magnet Dir 2 - one each at Fulmore and Kealing No Change

TEACHERS & HS CATE Tchr 6 distributed according to need No ChangePROFESSIONALS MS CATE Tchr 61 distributed according to need No Change

Literacy Tchr 67.5 distributed as follows: 1.0 at each title 1 elem, 0.5 at each non-title 1 elem, other contingency units distributed by Assoc Supts

No Change

Literacy Coaches 9.5 distributed as needed No ChangePrimary Reading Spec 10.0 distributed as needed No ChangeDual Lang Chinese Tchr, Doss 2 No ChangeFine Arts Tchr 104.6 distributed by Fine Arts according to need No ChangeBilingual Tchr 66 distributed by Bilingual Ed according to need No ChangeAVID Tchr 11.4 No ChangeHS Delta Tchr 23.4 - one or two per high school No ChangeHS ROTC Tchr 8 - two teachers at each of four high schools No ChangeIB Prog Coord, Anderson 1 No ChangeIB Math/Sci Tchr, Anderson 1 No ChangeIB Frgn Lang Tchr, Anderson 1 No ChangeIB Frgn Lang/CTE Tchr, Anderson 1 No ChangeIB Prog Coord, Murchison 1 No ChangeIB Frgn Lang Tchr, Murchison 2 No ChangeIB Tech/CTE Tchr, Murchison 3 No ChangeHS Fine Arts Pgm Coord 1 at McCallum No ChangeHS Health Sci Pgm Coord 1 at Lanier No ChangeHS Athletic Trainer 16 - one per high school + 1 each at 4 largest schools No Change

Other Itinerant Units:Occup/Phys Therapist 15 No ChangeTchr of Visually Impaired 9 No ChangeSpeech Therapist 49 No Change

CLASSIFIED HS Delta TA 13 - one or two per high school No ChangeBilingual TA 1 distributed by Bilingual Ed according to need No Change

HS Performing Arts Clerk 1 at McCallum No ChangeMS Magnet Sec 2 - one each at Fulmore and Kealing No ChangeMS Magnet Clerk if 600+ Mag Students 1 at Kealing MS No Change

SUPPLEMENTAL / OTHER SPECIALTY POSITIONS

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Alternative Academy Director 1 No ChangeLearning Center HS Assistant Principal 1 No Change

MS Assistant Principal 1 No ChangeCounselor 2 No ChangeLibrarian 1 No ChangeSocial Worker 2 No ChangeTeacher 17 No ChangeTeacher Special Ed Allocated by Special Ed No ChangeTeacher ESL 1 No ChangeTeacher Delta 2 No ChangeTchr Asst Special Ed Allocated by Special Ed No ChangeTchr Asst Reg 8 No ChangeSecretary 1 No ChangeRegistrar 1 No ChangeData Proc Clerk 1 No ChangeClerk 1 No ChangeTech Support Spec 1 No ChangeParent Support Spec 1 No ChangeSRO 2 No ChangeSecurity Guard 2 No ChangeCustodian 5 No Change

Travis Co. Detention Ctr (030):Teacher 4 No ChangeTeacher PE 1 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeTchr Asst 2 No ChangeClerk 1 No Change

Phoenix Academy (032):Teacher 3 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeClerk 1 No Change

Leadership Academy (035):Teacher 5 No ChangeTeacher PE 1 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeCounselor 1 No ChangeClerk 1 No Change

Travis Co. Day School (027):Teacher 2 No Change

STAFFING AT SPECIAL LOCATIONS

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Elem Disciplinary Alt Teacher 2 No ChangeEd Program (DAEP) Teacher Spec Ed Allocated by Special Ed No Change

Teacher PE 0.4 No ChangeProgram Facil 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeTchr Asst 1 No Change

Homebound (Comm Ed) Teacher 6 No ChangeTeacher Spec Ed 7 No ChangeTeacher, Delta 1 No ChangeTeacher Asst, Delta 1 No ChangeProgram Spec 1 No Change

Clifton Center Administrator 1 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeSecretary 2 No ChangeBookkeeper 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeCustodian 3 No Change

Garza HS Principal 1 No ChangeAsst Princ 1 No ChangeTeacher HS & MS 21.5 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeLibrarian 1 No ChangeInstr/Curr Spec 0 No ChangeCounselor 3 No ChangeProgram Facil 1 (9% local fund & 91% from HS Allotment) No ChangeDropout Intervention Spec 1 No ChangeMgmt Asst 1 No ChangeSecretary 1 No ChangeRegistrar 1 No ChangeAttendance Spec 1 No ChangeData/PEIMS Clerk 1 No ChangeTchr Asst 3 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeComputer Lab Asst 3 No ChangeCustodian 3 No Change


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2013-14 2014-15

Rosedale Administrator 1 No ChangeAsst Admin 1 No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeTeacher Sp Ed, Adapt PE 1 No ChangeTeacher Sp Ed, Adapt Mus 2 No ChangeSpeech Pathologist 1 No ChangeSecretary 2 No ChangeClerk 1.5 No ChangeLibrary Asst 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeCustodian 3 No Change

Immigrant Student Svcs Immig Student Coord 1 No ChangeAssessment Tech 1 No Change

International HS Principal 1 No ChangeAsst Principal 0 No ChangeCounselor 1 No Change

Teacher Staff for 6 out of 8 Classes/DayClass size target of 25 students. No Change

Project Spec 1 No ChangeSocial Worker 1 No ChangeSecretary 1 No ChangeRegistrar 1 No ChangeAttenance Spec 1 No Change


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2013-14 2014-15

LBJ HS Principal 1 (LBJ only) No ChangeAsst Princ Staff by standard formula. No Change


Teacher Sp Ed Allocated by Special Ed No ChangeAthletic Trainer 1 (shared with LASA) No ChangeLibrarian 1 (shared with LASA) No ChangeCounselor 3 (LBJ only) No ChangeSecretary 1 (LBJ only) No ChangeRegistrar 1 (LBJ only) No ChangeData/PEIMS Clerk 1 (LBJ only) No ChangeAttendance Spec 1 (LBJ only) No ChangeAccounting Tech 1 (LBJ only) No ChangeGuidance Secretary 1 (shared with LASA) No ChangeClerk IV 1 (LBJ only) No ChangeClerk III 1 (LBJ only) No ChangeLibrary Clerk 1 (shared with LASA) No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeParent Support Spec 1 for Every 2 Schools with AFL Designation (LBJ only) No ChangeISS Monitor 1 (shared with LASA) No ChangeSecurity Guard 2 (shared with LASA) No ChangeSRO 2 (shared with LASA) No ChangeCustodian Standard Allocation (shared with LASA) No Change

Lib Arts/Sci Acad (LASA) Principal 1 (LASA only) No ChangeAsst Princ 2 (LASA only) No Change

Teacher HSStaff for 6 out of 8 Classes/DayClass size target of 29 students.

Add 25% weight for magnet students.No Change

Teacher Sp Ed Allocated by Special Ed No ChangeAthletic Trainer 1 (shared with LBJ) No ChangeLibrarian 1 (shared with LBJ) No ChangeCounselor 3 (LASA only) No ChangeSecretary 1 (LASA only) No ChangeRegistrar 1 (LASA only) No ChangeAttendance Spec 1 (LASA only) No ChangeData/PEIMS Clerk 1 (LASA only) No ChangeAccounting Tech 0.5 (LASA only) No ChangeGuidance Secretary 1 (shared with LBJ) No ChangeLibrary Clerk 1 (shared with LBJ) No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeISS Monitor 1 (shared with LBJ) No ChangeSecurity Guard 2 (shared with LBJ) No ChangeSRO 2 (shared with LBJ) No ChangeCustodian Standard Allocation (shared with LBJ) No Change


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2013-14 2014-15

Eastside HS Principal 1 No ChangeAsst Princ 3 No Change


Teacher Sp Ed Allocated by Special Ed No ChangeAthletic Trainer 1 No ChangeLibrarian 1 No ChangeCounselor 3 No ChangeSecretary 1 No ChangeRegistrar 1 No ChangeAttendance Spec 1 No ChangeData/PEIMS Clerk 2 No ChangeAccounting Tech 1 No ChangeGuidance Secretary 1 No ChangeLibrary Clerk 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeTech Support Spec 1 No ChangeParent Support Spec 1 No ChangeISS Monitor 1 No ChangeSecurity Guard 2 No ChangeSRO 2 No ChangeCustodian Standard Allocation for Building No Change

Ann Richards Principal 1 No ChangeYoung Women's Acad Director of MS Grades 1 No Change

Asst Princ 2 No ChangeCounselor 2 No ChangeLibrarian 1 No ChangeAthletic Trainer 1 No Change

Teacher Staff for 6 out of 8 Classes/DayClass size target of 29 students.

No Change

Teacher, STARS 2.5 No ChangeTeacher, LOTE grade 7-9 1 No ChangeTeacher, HS Pathways grade 9 0.5 No ChangeTeacher, PE grade 7-9 1 No ChangeRegistrar 1 No ChangeSecretary 1 No ChangeAccounting Tech 1 No ChangeAttendance Spec 1 No ChangeLibrary Clerk 1 No ChangeParent Support Spec 1 No ChangeSRO 1 No ChangeCustodian Standard Allocation No Change


Page 111


2013-14 2014-15

Read PK Center Principal 1 No ChangeAsst Princ 1 No ChangeInstructional Coach 1 No ChangeCounselor 1 No ChangePK Teacher 19 Max (Full-Day) No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeLibrarian 1 No ChangeSecretary 1 No ChangeClerk 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeParent Support Spec 1 No ChangeCustodian Standard Allocation No Change

Uphaus ECC Principal 1 No ChangeAsst Princ 1 No ChangeInstructional Coach 1 No ChangeCounselor 1 No ChangePK Teacher 19 Max (Full-Day) No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeLibrarian 1 No ChangeSecretary 1 No ChangeClerk 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeParent Support Spec 1 No ChangeCustodian Standard Allocation No Change

Dobie PK Center Principal 1 No ChangeAsst Principal 1 No ChangeInstructional Coach 1 No ChangeCounselor 1 No ChangePK Teacher 19 Max (Full-Day) No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeSecretary 1 No ChangeClerk 1 No ChangeLibrary Asst 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeTchr Asst Regular 1.5 No ChangeParent Support Spec 1 No ChangeCustodian 2 No Change


Page 112


2013-14 2014-15

Webb PK Center Principal 1 No ChangeAsst Principal 1 No ChangeInstructional Coach 1 No ChangeCounselor 1 No ChangePK Teacher 19 Max (Full-Day) No ChangeTeacher Sp Ed Allocated by Special Ed No ChangeSecretary 1 No ChangeClerk 1 No ChangeLibrary Asst 1 No ChangeTchr Asst Sp Ed Allocated by Special Ed No ChangeTchr Asst Regular 1.5 No ChangeParent Support Spec 1 No ChangeCustodian 2 No Change


Page 113

Increase/Department Position FY2013 FY2014 Decrease FY2015

Superintendent/Chief of Staff701 Superintendent Superintendent 1.00 1.00 - 1.00

Chief Officer 1.00 1.00 - 1.00

Administrative Supervisor 1.00 1.00 - 1.00

Executive Assistant 2.00 2.00 - 2.00

Administrative Assistant 1.00 1.00 - 1.00

Secretary to Superintendent 1.00 1.00 - 1.00

Other Clerical 1.00 2.00 (2.00) -

Coordinator 1.00 1.00 (1.00) -

9.00 10.00 (3.00) 7.00

702 Board of Trustees Executive Assistant To Board 1.00 1.00 - 1.00

1.00 1.00 - 1.00

Executive Director 1.00 1.00 - 1.00

Assistant Director 2.00 2.00 - 2.00

Coordinator (Admin) 1.00 1.00 - 1.00

Professional Specialist - Central 2.50 2.50 (1.00) 1.50

Professional Services Specialist 0.50 0.50 - 0.50

Unit Supervisor 4.00 3.00 (0.80) 2.20

Web Manager 1.00 1.00 - 1.00

Other Classified 1.00 1.00 - 1.00


Communications Coordinator 2.00 2.00 - 2.00

Communications Specialist 1.00 1.70 0.30 2.00

17.00 16.70 (1.50) 15.20


Director 0.50 0.50 - 0.50


Professional Specialist - Campus 3.50 3.50 - 3.50


8.00 8.00 - 8.00

731 Internal Audit Director 1.00 1.00 - 1.00

Accounting Tech 1.00 1.00 - 1.00

Internal Auditor 4.00 4.00 - 4.00

6.00 6.00 - 6.00

736 Legal Services Director 2.00 2.00 - 2.00

Staff Attorney - 1.00 - 1.00


Other Clerical 1.00 1.00 2.00 3.00

Coordinator - - 1.00 1.00

4.00 5.00 3.00 8.00

870 Cable TV/AMPS Media Production Coordinator 1.00 1.00 - 1.00

Media Production Specialist 3.00 3.00 - 3.00

4.00 4.00 - 4.00

TOTAL 49.00 50.70 (1.50) 49.20

709 Department of Communications

and Community Engagement

711 Office of Innovation and

Development

Department Staffing General Administrative /Classified

Page 114



Chief Academic Officer981 Chief Academic Officer Chief Officer 1.00 1.00 - 1.00

Coordinator 1.00 1.00 - 1.00


3.00 3.00 - 3.00

810 Core Curriculum Associate Superintendent 1.00 1.00 - 1.00

Coordinator 1.00 1.00 - 1.00

Administrative Supervisor (moved to 834) 1.00 - - -


Other Clerical 1.00 1.00 - 1.00

5.00 4.00 - 4.00

811 English Administrative Supervisor 1.00 1.00 - 1.00

Professional Specialist - Central 4.00 4.00 - 4.00


6.00 6.00 - 6.00

812 Social Studies Administrative Supervisor1- 1.00 - 1.00

Professional Specialist 6.25 5.00 - 5.00


7.25 7.00 - 7.00

814 Early Childhood Director 1.00 1.00 - 1.00





Teacher - Pre-K 2.00 2.00 - 2.00

7.50 7.50 - 7.50

815 Dyslexia Coordinator 1.00 1.00 - 1.00



Teacher - Spec Ed 0.05 0.05 - 0.05

Professional Evaluation Specialist - - 1.00 1.00

4.05 4.05 1.00 5.05

817 Fine Arts Coordinator 1.00 1.00 - 1.00

1.00 1.00 - 1.00

818 Choral/General Music Coordinator 1.00 1.00 - 1.00


1.50 1.50 - 1.50

822 Bilingual Education Director 1.00 1.00 - 1.00


Coordinator 4.00 5.00 - 5.00






Program Eval 0.75 0.75 - 0.75

13.44 18.44 - 18.44

Page 115



824 Science/Health Resource Center Administrative Assistant 1.00 1.00 - 1.00

Clerk 1.00 1.00 - 1.00

Truck Driver 2.00 2.00 - 2.00

Lab Worker 3.00 3.00 - 3.00

7.00 7.00 - 7.00

828 Gifted and Talented Coordinator 2.00 2.00 - 2.00





5.25 5.25 - 5.25

831 Physical Education Admin Supervisor 1.00 1.00 - 1.00



Teacher - Spec Ed 5.00 5.00 - 5.00

8.00 8.00 - 8.00

833 World Language Coordinator 1.00 1.00 - 1.00

1.00 1.00 - 1.00

834 Response to Intervention Administrative Supervisor (moved from 810) - 1.00 - 1.00

Professional Specialist (moved from 841) - - 5.00 5.00

Teacher Assistant - - 2.00 2.00

- 1.00 7.00 8.00

835 Performing Arts Director 1.00 1.00 - 1.00

Administrative Supervisor - - 1.00 1.00

Coordinator - 1.00 - 1.00

Professional Specialist - 2.00 - 2.00

Teacher - 4.00 - 4.00


1.50 9.50 1.00 10.50

836 Social and Emotional Learning Director - - 0.20 0.20

Coordinator - - 1.00 1.00


SEL Specialist - - 2.00 2.00

0.60 0.60 3.20 3.80

837 Science Administrative Supervisor 1.00 1.00 - 1.00

Professional Specialist 3.75 4.25 0.50 4.75


5.75 6.25 0.50 6.75

838 Math Administrative Supervisor 1.00 1.00 - 1.00



5.75 6.75 - 6.75

839 Special Programs Executive Director 1.00 1.00 - 1.00


2.00 2.00 - 2.00

Page 116



841 Special Education Director 1.00 1.00 - 1.00


Coordinator - 1.00 - 1.00






Behavior Specialist 1.50 1.50 - 1.50

Occupational Therapist (moved from 848) - 8.00 - 8.00

Physical Therapist (moved from 848) - 7.80 - 7.80

Professional Services Specialist - 5.00 (5.00) -

Teacher Assistant - 2.00 - 2.00

Speech Language Pathologist 3.00 3.00 (1.00) 2.00

25.50 48.30 (6.00) 42.30

846 State Deaf Administrative Supervisor 1.00 1.00 - 1.00

1.00 1.00 - 1.00

847 Special Ed Assessment Administrative Supervisor 1.00 1.00 - 1.00

Program Eval 1.00 1.00 - 1.00


Clerk 1.75 1.75 (1.00) 0.75

Licensed Specialist in School Psychology 8.50 8.00 - 8.00

Ed Diagnostician 2.00 3.90 - 3.90

15.25 16.65 (1.00) 15.65

848 Special Education Audio and

Visuals Physical Therapist (moved to 841) 7.80 - - -


Teacher Assistant 1.00 1.00 - 1.00

Braillist 1.00 1.00 - 1.00

Occupational Therapist (moved to 841) 8.00 - - -

Teacher - Spec Ed 8.75 9.75 - 9.75

27.55 12.75 - 12.75

880 Library Media Center Assistant Director 1.00 1.00 - 1.00


Data Management Specialist 0.50 0.50 - 0.50

Clerk 1.00 1.00 - 1.00

Clerical Coordinator 1.00 1.00 - 1.00

Library Clerk 2.50 2.50 - 2.50

Librarian 4.00 4.00 - 4.00

13.00 13.00 - 13.00

892 Health Services Assistant Director - - 1.00 1.00

Administrative Supervisor 1.00 1.00 (1.00) -

V/H Testing Screener 3.25 3.25 0.25 3.50

Clerk 1.00 1.00 - 1.00


V/H Tech 3.50 3.50 (0.25) 3.25

Prof Specialist - Central 2.00 2.00 - 2.00

Accounting Tech - 1.00 - 1.00 Prof Specialist-Central and Acctg Tech are under

Fund 75B 11.75 12.75 - 12.75

Page 117



954 Performing Arts Center Manager - - 1.00 1.00

Assistant Manager - - 1.00 1.00

Head Custodian - - 1.00 1.00

Assistant Custodian - - 1.00 1.00

- - 4.00 4.00

TOTAL 179.64 204.29 9.70 213.99

Chief Schools Officer Chief Officer 1.00 1.00 - 1.00

825 Chief School Officer Coordinator - 1.00 - 1.00



3.00 4.00 - 4.00

735 Student Services Director 1.00 1.00 - 1.00




9.00 9.00 - 9.00

816 Education Support Services Assistant Director 1.00 1.00 - 1.00


2.00 2.00 - 2.00

819 Nova Net/Delta Program Teacher Assistant (traded for Clerk) 1.00 1.00 - 1.00

Teacher - General 4.00 5.00 (1.00) 4.00


Coordinator2- 1.00 - 1.00

6.00 8.00 (1.00) 7.00

823 Guidance & Counseling Administrative Assistant 1.00 1.00 - 1.00

Program Eval 0.10 0.10 (0.10) -

1.10 1.10 (0.10) 1.00

826 Learning Support Services Teacher - General 17.60 19.60 - 19.60


Director 1.00 1.00 - 1.00


Coordinator 4.00 4.00 - 4.00



Registrar 1.00 1.00 - 1.00

Social Services Specialist 16.50 16.50 - 16.50

School To Comm Liaison 3.00 3.00 - 3.00

60.10 62.10 - 62.10

830 College Readiness AVID Professional Specialist 1.00 1.00 - 1.00

1.00 1.00 - 1.00

842 Office of School Turnaround Administrative Supervisor 1.00 1.00 - 1.00

Professional Specialist-Central 0.05 0.05 - 0.05

Program Facilitator - - 1.00 1.00

Administrative Assistant30.50 0.50 0.50 1.00

Director 0.50 0.50 - 0.50

2.05 2.05 1.50 3.55

Page 118



860 Athletics Director 1.00 1.00 - 1.00




Accountant 1.00 1.00 - 1.00



Grounds Worker 15.00 15.00 - 15.00

Teacher Assistant 1.00 1.00 - 1.00

27.00 27.00 - 27.00

872 Community Education Executive Director 1.00 1.00 - 1.00


Coordinator 1.00 1.00 - 1.00

Coordinator (Admin) 1.00 0.80 - 0.80



Accountant 1.00 1.00 - 1.00

Comm Ed Specialist 3.00 3.00 - 3.00



Clerk 2.00 2.50 - 2.50

Management Assistant 1.00 1.00 - 1.00

Dropout Intervention Specialist 3.00 5.00 - 5.00

Social Services Specialist 1.83 0.83 - 0.83

Director 1.00 1.00 - 1.00

Community Education Supervisor 1.00 1.00 - 1.00


Project Specialist III - 1.00 - 1.00

24.33 26.33 - 26.33

874 Community Education After

School Program4Accounting Technician 1.00 1.00 - 1.00

Community Education Supervisor 1.00 1.00 - 1.00

Community Education Specialist 1.00 0.75 - 0.75

Child Care Worker 1.63 1.63 - 1.63

Child Care Assistant - 1.26 - 1.26 All FTE's are under fund 720 4.63 5.64 - 5.64

972 High School Office Associate Superintendent 1.00 1.00 - 1.00

Director 1.00 1.00 - 1.00




5.00 5.00 - 5.00

973 Associate Superintendent Area 1 Associate Superintendent 1.00 1.00 - 1.00

Director 1.00 1.00 - 1.00



4.20 4.20 - 4.20

Page 119




Director 1.00 1.00 - 1.00




6.00 6.00 - 6.00


Director 1.00 1.00 - 1.00



4.20 4.20 - 4.20

TOTAL 159.61 167.62 0.40 168.02

Chief Performance Officer Chief Officer 1.00 1.00 - 1.00

931 Chief Performance Officer Executive Assistant 1.00 1.00 - 1.00

2.00 2.00 - 2.00

741 Accountability PEIMS Executive Director 1.00 1.00 - 1.00






11.36 12.36 - 12.36

829 Campus and District

Accountability Director 1.00 1.00 - 1.00

Coordinator 1.00 1.00 - 1.00




6.00 6.00 - 6.00

929 Office of Program Evaluation Director 1.00 1.00 - 1.00

Assistant Director 2.05 2.15 0.25 2.40

Administrative Supervisor 0.80 0.90 (0.15) 0.75

Program Eval 3.10 3.05 (0.10) 2.95


Programmer/Analyst 1.00 1.00 - 1.00


9.10 9.25 (0.00) 9.25

943 System Wide Testing Director 1.00 1.00 - 1.00

Program Eval 4.00 5.00 - 5.00



Inventory Tech 1.00 1.00 - 1.00

8.00 9.00 - 9.00

TOTAL 36.46 38.61 (0.00) 38.61

Page 120



Chief Human Capital Officer Chief Officer 1.00 1.00 - 1.00

739 Chief Human Capital Officer Executive Assistant 1.00 1.00 - 1.00

2.00 2.00 - 2.00

732 Human Resources Executive Director 1.00 1.00 - 1.00

Director 3.00 3.00 1.00 4.00

HR Tech 9.00 9.00 - 9.00

Leave Tech 2.00 2.00 - 2.00

HR Specialist 1.00 1.00 - 1.00

HR Coordinator - Admin 6.00 6.00 2.00 8.00

HR Coordinator - Prof 5.00 5.00 (2.00) 3.00

HR Coordinator - Class 3.00 3.00 - 3.00



Clerk 1.00 1.00 (1.00) -


42.50 43.50 - 43.50

734 Strategic Compensation Initiative Administrative Supervisor 2.00 2.00 - 2.00


2.50 2.50 - 2.50

916 Educator Quality Executive Director 1.00 1.00 - 1.00

Director 1.00 1.00 - 1.00




Professional Specialist - Campus 1.00 1.00 (1.00) -

Accountant 1.00 1.00 - 1.00




Custodian 1.00 1.00 - 1.00

Head Custodian 1.00 1.00 - 1.00

19.50 19.50 (1.00) 18.50

743 Management Information Director 1.00 1.00 - 1.00

Assistant Director (Classified) 1.00 1.00 - 1.00


Data Admin 2.00 2.00 - 2.00

Data Architect 1.00 1.00 - 1.00


MIS Manager 2.00 2.00 - 2.00

Systems Analyst 5.00 5.00 - 5.00

Network Analyst 1.00 1.00 - 1.00

Programmer/Analyst 18.00 21.00 - 21.00

Systems Support 12.00 12.00 - 12.00


Printer 2.00 2.00 - 2.00

Data Proc Prog Coord 1.00 1.00 - 1.00

Project Manager - 1.00 - 1.00

49.00 53.00 - 53.00

Page 121



744 Information Systems

Administration Executive Director 1.00 1.00 - 1.00

Director 1.00 1.00 - 1.00

Config Coord 1.00 1.00 - 1.00

Help Desk Worker 8.00 8.00 - 8.00


12.00 12.00 - 12.00

745 Network Systems and Support Assistant Director (Classified) 2.00 2.00 - 2.00


MIS Manager 2.00 2.00 - 2.00

Field Tech 20.00 20.00 - 20.00

Network Analyst 16.00 17.00 - 17.00

Systems Support 1.00 1.00 - 1.00

Telecomm Analyst 4.00 4.00 - 4.00

Telecomm Tech 4.00 4.00 - 4.00

Unix Admin 2.00 2.00 - 2.00

Web Master 1.00 1.00 - 1.00

Desktop Analyst 8.00 8.00 - 8.00


67.00 68.00 - 68.00

TOTAL 194.50 200.50 (1.00) 199.50

Chief Operations Officer Chief Officer 1.00 1.00 - 1.00

921 Chief Operating Office Coordinator 1.00 1.00 - 1.00


3.00 3.00 - 3.00

924 Transportation Director 1.00 1.00 - 1.00



Procurement Assistant 1.00 1.00 - 1.00


Transportation 22.00 22.00 - 22.00

M/V Mechanics 19.00 19.00 - 19.00


Bus Driver 442.00 442.00 - 442.00

Lead Bus Driver 18.00 18.00 - 18.00

Bus Monitor 200.25 200.25 - 200.25

710.25 710.25 - 710.25

926 Construction Management Director 2.00 1.00 - 1.00


Accounting Tech (moved to 941) 1.00 - - -



Bldg Worker (moved to 941) 1.00 - - -

Construction Manager (moved to 941) 2.00 - - -

Architect (moved 2.0 FTEs to 941) 6.00 4.00 (1.00) 3.00

Mechanical Engineer (moved to 941) 1.00 - 1.00 1.00

Cad Tech (moved to 941) 1.00 - - -

17.00 8.00 - 8.00

Page 122



927 Building and Grounds Director 1.00 1.00 - 1.00


A/C Worker 22.00 22.00 - 22.00

Asbestos Worker 7.00 8.00 - 8.00

Bldg Worker 50.00 51.00 - 51.00

Carpenter 11.00 11.00 - 11.00

Electrician 11.00 12.00 - 12.00

Electronics Worker 6.00 6.00 - 6.00

Environ Safety Worker 3.00 3.00 - 3.00

Facility Assessment 3.00 3.00 - 3.00

Finisher 1.00 1.00 - 1.00

Grounds Worker 39.00 39.00 - 39.00

Heavy Equipt Oper 5.00 5.00 - 5.00

Landscape Worker 1.00 1.00 1.00 2.00

Locksmith 5.00 5.00 - 5.00

Maintenance Worker 2.00 2.00 - 2.00

Mason 2.00 2.00 - 2.00

Millworker 5.00 5.00 - 5.00

Painter 14.00 15.00 - 15.00

Pest Control Worker 4.00 5.00 - 5.00

Playscape Worker 4.00 4.00 - 4.00

Plumber 16.00 16.00 - 16.00

Struct Maint Worker 1.00 1.00 - 1.00

Welder 1.00 1.00 - 1.00

Computer-Aided Facility Management Specialist 1.00 1.00 - 1.00


Warehouse Worker 1.00 1.00 - 1.00

218.00 223.00 1.00 224.00

928 Housekeeping Accounting Tech 1.00 1.00 - 1.00

Procurement Asst 1.00 1.00 - 1.00

Clerk 2.00 2.00 - 2.00

Custodian (moved 5.0 FTEs from 941) 23.00 32.00 - 32.00

Custodial Crew Leader (moved from 941) - 1.00 - 1.00

Head Custodian (moved from 941) - 1.00 - 1.00

Housekeeping Services 6.00 6.00 - 6.00

33.00 44.00 - 44.00

930 Facilities Executive Director 1.00 1.00 - 1.00



Sustainability Coordinator - 1.00 - 1.00

4.00 5.00 - 5.00

Page 123



937 District Police Director 1.00 1.00 - 1.00

Police Officer 12.00 17.00 - 17.00

Corporal/Detective 3.00 4.00 - 4.00

Sergeant 6.00 6.00 - 6.00

Lieutenant 2.00 2.00 - 2.00

Captain 1.00 1.00 - 1.00

Emergency Management Worker 2.00 2.00 - 2.00

Police Comm Specialist 7.00 7.00 - 7.00

Other Police 2.00 3.00 - 3.00


Clerk 1.00 1.00 - 1.00



Alarm Worker 10.00 8.00 - 8.00

Video System Tech - 1.00 - 1.00

Alarm Foreman - 1.00 - 1.00

Bldg Worker 1.00 1.00 - 1.00

Fire Suppression 3.00 3.00 - 3.00 The following have FTE's included in the #'s above as

these are under Fund 771: Police Officer 4, Sergeant

1 54.00 61.00 - 61.00

939 Vehicle Services M/V Mechanics 8.00 8.00 - 8.00

8.00 8.00 - 8.00

941 CAC Plant Improvements Custodian (moved to 928) 5.00 - - -

Custodial Crew Leader (moved to 928) 1.00 - - -

Accounting Tech (moved from 926) - 1.00 - 1.00

Bldg Worker (moved from 926) - 1.00 - 1.00

Construction Manager (moved from 926) - 2.00 - 2.00

Architect (moved 2.0 FTEs from 926) - 2.00 - 2.00

Mechanical Engineer (moved from 926) - 1.00 - 1.00

Cad Tech (moved from 926) - 1.00 - 1.00

Head Custodian (moved to 928) 1.00 - - -

7.00 8.00 - 8.00

TOTAL 1,054.25 1,070.25 1.00 1,071.25

Chief Financial Officer Chief Officer 1.00 1.00 - 1.00


747 Chief Financial Officer Sustainability Coordinator 1.00 - - -

3.00 2.00 - 2.00

726 Financial Services Executive Director 1.00 1.00 - 1.00

Director 1.00 1.00 - 1.00


Accountant 8.00 8.00 - 8.00

Finance Analyst 1.00 1.00 - 1.00

Payroll Tech 9.00 9.00 - 9.00

Finance Supervisor 5.50 6.00 - 6.00

Benefits Tech 3.50 7.50 - 7.50


Administrative Assistant 2.00 1.00 - 1.00 The following have FTE's included in the #'s above as

these are under Fund 75A: Finance Supervisor and

Benefits Tech. Benefits Tech did not have any in 12-

13 47.00 50.50 - 50.50

Page 124



727 Budget Services Director 1.00 1.00 - 1.00

Budget Tech 1.00 1.00 - 1.00

Senior Budget Analyst 1.00 1.00 - 1.00

Budget Analyst 4.00 4.00 - 4.00

7.00 7.00 - 7.00

728 Contract and Procurement

Services Director 1.00 1.00 - 1.00


Procurement Assistant 2.00 2.00 - 2.00

Procurement Specialist 5.00 3.00 - 3.00

Contract Management Specialist - 1.00 - 1.00

Sr Procurement Specialist 4.00 4.00 - 4.00



15.00 14.00 - 14.00

729 Mail Room Mail Worker 3.00 3.00 - 3.00

3.00 3.00 - 3.00

730 Reproduction Printer 1.00 1.00 - 1.00 FTE is under Fund 752 1.00 1.00 - 1.00

733 Medicaid Accounting Tech 2.00 2.00 1.00 3.00

Finance Supervisor 1.00 1.00 (1.00) -

Medicaid Worker 1.00 1.00 - 1.00

Accountant 1.00 1.00 - 1.00

5.00 5.00 - 5.00

738 Risk Management Accounting Tech 1.00 1.00 - 1.00

Finance Supervisor 1.00 1.00 - 1.00 Both are funded by Fund 753 2.00 2.00 - 2.00

740 Print Shop Printer 4.00 4.00 - 4.00 All FTE's are under fund 752 4.00 4.00 - 4.00

808 State & Federal Compliance and

Accountability Director 0.55 0.55 - 0.55

Coordinator 1.10 1.10 - 1.10





4.75 4.75 - 4.75

922 Central Warehouse Inventory Tech 2.00 2.00 - 2.00

Warehouse Worker 2.00 - - -

Property Supervisor - 1.00 - 1.00

Truck Driver 20.00 20.00 - 20.00

Warehouse Supervisor 1.00 1.00 - 1.00

Custodian 1.00 1.00 - 1.00

26.00 25.00 - 25.00

TOTAL 117.75 118.25 - 118.25

Page 125



Superintendent/Chief of Staff 49.00 50.70 (1.50) 49.20

Summary

Chief Academic Officer 179.64 204.29 9.70 213.99

Chief Schools Officer 159.61 167.62 0.40 168.02

Chief Performance Officer 36.46 38.61 (0.00) 38.61

Chief Human Capital Officer 194.50 200.50 (1.00) 199.50

Chief Operations Officer 1,054.25 1,070.25 1.00 1,071.25

Chief Financial Officer 117.75 118.25 - 118.25

Total Administrative/Classified 1,791.21 1,850.22 8.60 1,858.82

1 New position created from trade

2 Position moved from grant to local fund3

Based on the continuation of AmeriCorps Grant4

Org 874 has been moved from the Local fund and is now a self sustaining program

Page 126




Documents

FY2015 Revised Budget - BoardDocs, a Diligent Brand · 2019. 5. 18. · Supplemental Information ... FY2015 Revised Budget. This Page Intentionally Left Blank. ... ensure a sufficient