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Every Student's Success is our # 1 Priority
La Porte Independent School District
2015-2016 ADOPTED BUDGET
1002 San Jacinto St.
La Porte, Texas 77571
Linda Wadleigh, Deputy SuperintendentMike Clausen, Deputy Superintendent
Rhonda Cumbie, Chief Financial Officer
Lois Rogerson, Trustee
2015-2016
Charlcya Wheeler, Secretary
Phillip Hoot, Trustee
Lloyd W. Graham, Superintendent of Schools
Board of Trustees
Lee Wallace, PresidentDee Anne Thomson, Vice President
Kathy Green, Trustee
La Porte Independent School DistrictLa Porte, Texas
Adopted Budget
(July 1, 2015 to June 30, 2016)
David Janda, Trustee
Introductory Section
The following document represents the financial plan for La Porte
Independent School District for the 2015-2016 fiscal year. The budgets for
the general fund, the food service fund, and the debt service fund must be
included in the official district budget. These budgets must be prepared and
approved at least at the fund and function levels to comply with the state's
legal level of control mandates. This budget provides the financial resources
necessary to offer a competitive compensation package to our employees,
maintain our existing facilities, and provide the funds necessary to support
our twelve existing campuses.
1
The 2015-2016 budget includes the following assumptions:
Maintenance & Operations 1.040$
Debt Service 0.410
Total Rate 1.450$
Assumes 100% collection to include delinquency and penalty and interest
HCAD's Estimated Taxable Value for 2015: 7,718,093,777$ Chambers County Estimated Taxable Value for 2015: 640,360$
Total Estimated Taxable Value 7,718,734,137$
Projected enrollment 7,657
Projected Average Daily Attendance 7,129
Projected Weighted Average Daily Attendance 9,312
Personnel / PayrollGeneral Pay Increase
Recapture cost
Financial Information www.lpisd.org
Audit ReportsCheck Registers
Tax Rate Information
The minimum hiring hourly rate will increase to $11.20 on the paraprofessional scale and maintain
$9.75 on the manual trades. All scales will move up except pay grade one on the manual trades
scale which increased last year by $1.48 which is in line with the market for that pay grade.
The budget anticipates staff that have met expectations and have 1 year of TRS service with La
Porte ISD will receive a general pay increase of 4% ($2.032 million).
Budget Documents
2015-2016
La Porte Independent School District
Executive Summary
Tax rate as recommended
Local Revenue is reflected net of $25,164,065 for estimated
recapture costs (Option 3) for the 2015-16 school year.
Additional Professional Staff
Continue staff development for teachers available four days before start of contract.
Continue attendance incentive for bus drivers $250 per semester as well as move them up a pay
grade to 4.
Add additional staff to include 16.5 Interventionist (1.5 at each Elementary to add to the .5 that is
currently there, 2 each at Junior Highs and Baker); 1 additional teacher LPHS, 1 additional teacher
DeWalt, 1 PPCD teacher at Bayshore Elementary, 1 LSSP/Autism Specialist District Wide; 1
Systems Admin District Wide; 1 Webmaster District Wide; reduce 1 ELA Instructional Coach, 1
Math Instructional Coach, and 1 communications specialist
The starting teacher salary will increase to $51,600 which is $1,200 increase over 2014-15.
TASB did a salary study which has been incorporated into the compensation plan. The district
chose to do a hybrid between TASB recommendations and the current compensation plan.
2
State law states the budget must be prepared by June 19 and adopted by June 30.S M T W Th F S La Porte Independent School District has a fiscal year of July 1 to June 30.
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24 Date Area of Responsibility Activity
25 26 27 28 29 30 31 2/6/2015 Cabinet, Principals, Directors Superintendents Staff Meeting
2/6/2015 Cabinet, Principals, Directors Development of Planning Assumptions
2/6/2015 Cabinet, Principals, Directors Budget Process & GuidelinesS M T W Th F S 2/6/2015 Cabinet, Principals, Directors Student Enrollment Projections
1 2 3 4 5 6 7 2/6/2015 Cabinet, Principals, Directors Staffing/Positions Guidelines
8 9 10 11 12 13 14 2/13/2015 Budget Managers Mandatory Budget Training15 16 17 18 19 20 21 2/17/2015 Budget Managers Mandatory Budget Training
22 23 24 25 26 27 28 3/13/2015 Budget Managers Campus/Departmental Budgets data entrymust be done
3/23/2015 Budget Managers Campus/Department signed Budget
due to Business OfficeS M T W Th F S 3/23/2015 Cabinet Budget Review, Enrollment Trends,
1 2 3 4 5 6 7 Historical Financial Data
8 9 10 11 12 13 14 3/30/2015 Cabinet Revenue, Expenditure, and15 16 17 18 19 20 21 Fund Balance Projections
22 23 24 25 26 27 28 4/14/2015 School Board/Administration Board Workshop-Discussion and Review of 29 30 31 Budget Assumptions
4/25/2015 Chief Appraiser Chief Appraiser certifies estimates of
taxable values
S M T W Th F S 5/12/2015 School Board/Administration Board Meeting-Discussion and Review of
1 2 3 4 Budget Assumptions
5 6 7 8 9 10 11 5/19/2015 School Board/Administration Board Workshop-Discussion and Review of
12 13 14 15 16 17 18 Overall Proposed Budget
19 20 21 22 23 24 25
26 27 28 29 30 5/28/2015 Chief Financial Officer Notice of Budget Adoption published in
Bay Area Observer
(publish 6/4/15)
S M T W Th F S 6/16/2015 School Board/Administration Board Workshop-Public Hearing on
1 2 Proposed Budget, Budget Adoption, 3 4 5 6 7 8 9 Tax rate adoption September/October
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31 Note: Calendars are highlighted for board meeting/workshops.
S M T W Th F S
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30
La Porte Independent School DistrictBudget and Tax Rate Planning and Adoption Calendar
Fiscal Year 2015-2016
January 2015
February
2015
February 2015
June
2015
June 2015
March
2015March 2015
April
2015April 2015
May 2015
May 2015
3
1. Increase the percentage of all students and student subgroups in grades 3-11 who meet
the STAAR/TAKS passing standard to 90%
2. Increase the percentage of all students and student subgroups in grades 3-11 who
achieve STAAR/TAKS Level III Advanced/Commended performance to 30%.
3. Increase both the number of students and the achievement results in all student groups to
exceed the state average on college readiness indicator such as ACT, SAT, and PSAT.
4. Increase both the number of students in 9th-12th grade receiving credit for Advanced
Courses or Dual Enrollment to 30%.
5. Increase the high school completion rate of all student groups to 99%.
6. Continue comprehensive implementation of TEKS Resource System (District curriculum).
7. Increase positive participation in the district wide performing and visual arts programs.
8. Promote college and career readiness for all students.
9. Implement a comprehensive Gifted and Talented program that provides an enriched
educational experience for GT students.
10. Improve effectiveness of supplemental programs funded through special revenues (i.e.
Title, Federal, State Compensatory Education) as determined by TEA accountability
processes and local program evaluations.
11. Develop and implement a plan for the effective use of technology in the instructional
environment.
12. Integrate the Technology Applications TEKS into the core curriculum as evidenced by all
students incorporating technology projects in each core area annually.
1. Revise and implement a plan to improve district management of crisis situations.
2. Improve the safety and security of district facilities as evidenced by 100% correction rate
of all documented critical discrepancies identified on Safety and Security Audits.
3. Increase the safety and security of students utilizing district transportation as evidenced by
a 10% reduction of transportation incident reports per year.
4. Reduce campus reported gang activities by 25% each year.
5. Reduce the number of drug related offenses by 10% per year.
6. Reduce the incidents of bullying by 10% per year.
7. Conduct a semi-annual review of discipline data to assess equity in DAEP placements and
consistency in discipline reporting and implementation of consequences. Develop an
improvement plan if needed.
8. Improve the safety and security of students by reporting all cases of suspected child abuse
as required by TEC 38.0041.
9. Increase awareness of the needs of students with food allergies.
1. La Porte Independent School District will attract, develop, and retain excellent staff in response to
the district's needs.
2. Remain externally competitive with respect to employee salaries and sensitive to internal equity.
Board Goal # 2
La Porte Independent School DistrictBoard Goals and District Performance Objectives
Budget 2015-2016
Board Goal #1
Increase achievement and success for every student through rigorous,
broad-based academic programs and expanded opportunities.
Provide a safe, secure and disciplined learning environment.
Board Goal # 3
Attract, develop, and retain excellent staff.
4
La Porte Independent School DistrictBoard Goals and District Performance Objectives
Budget 2015-2016
Board Goal #1
1. Increase community involvement in the district.
2. Improve district web site to allow easier access to information by parents, educators, community
members, job seekers, and potential residents.
3. Increase parent communication to promote awareness of and involvement in our schools.
4. Promote La Porte ISD to prospective residents and those in other communities.
1. Implement a transportation fleet replacement and preventive maintenance program.
2. Change training from annually to monthly in the areas of transportation safety and driving
skills.
3. Develop and implement a plan to adequately staff the transportation department.
4. Provide additional measures to increase safety and security for students and drivers.
5. Continue to replace kitchen equipment as needed.
6. Implement plan to recruit kitchen staff to fill vacancies.
7. Continue to implement Health, Hunger-Free Kids Act 2010 Regulations.
8. Increase efficiency and effectiveness of maintenance and custodial services.
9. Investigate adequate ratio of custodial staff to building square footage.
10. Development and implementation of procedures and training for scanning into efinance
source documents.
11. Improve district efficiency through the expanded use of electronic payments to vendors.
12. Professional staff will demonstrate required technology competencies as measured by
100% mastery of the SBEC Technology Applications Standards and district teacher
productivity software.
13. Improve and increase technical support of both academic and business
processes/functions.
14. Support and improve infrastructure to meet the academic and business needs of the
district as approved in the 2014 bond program.
Ensure and demonstrate efficient and effective use of district resources.
Board Goal # 4
Promote family engagement and active involvement of the community in
the education of our students.
Board Goal # 5
5
State Federal
Total Local Program ProgramDescription Revenue Sources Revenue RevenueGeneral Fund 88,865,165$ 81,816,659$ 5,993,506$ 1,055,000$ Debt Service Fund 31,864,185 31,864,185 Special Revenue Funds 7,670,515 1,502,500 23,000 6,145,015 Capital Projects Fund 120,100,000 120,100,000 Total Revenue 248,499,865$ 235,283,344$ 6,016,506$ 7,200,015$
La Porte Independent School District
The following presents a comparison of revenue for all Governmental Funds. Governmental
Funds include the General, Special Revenue, Debt Service, and Capital Projects Funds. Most
of the District's basic services are included in Governmental Funds.
Total Governmental Funds Revenue - Budget FY 2016
Governmental Funds Revenue
2015-2016
General Fund36%
Debt Service Fund…
Special Revenue Funds
3%
Capital Projects Fund48%
Governmental Funds RevenueFY 2016
Local Sources78%
State Program Revenue
20%
Federal Program Revenue
2%
Governmental Funds Revenue by SourceFY 2016
6
Total General Debt Service Special CapitalDescription Expenditures Fund Fund Revenue Funds Projects FundsInstr & Related Svcs 42,469,981$ 39,278,023$ -$ 3,191,958$ -$ Instr & Sch Leadership 7,442,551 7,015,494 427,057 Student Support 11,220,113 6,668,543 4,551,570 Administration 3,129,622 3,129,622 Maintenance & Oper 8,022,467 8,022,467 Security & Technology 2,078,539 2,078,539 Debt Service 22,466,603 22,466,603 Capital Projects 150,403,867 150,403,867 Intergovernmental 27,348,260 27,272,260 76,000
274,582,003$ 93,464,948$ 22,466,603$ 8,246,585$ 150,403,867$
Total Governmental Funds Expenditures - Budget FY 2016
General Fund expenditures dominate Governmental Fund activities. However, since the district has a continuing
need to fund capital projects and/or capital replacements, the Capital Projects Fund has a major impact on
expenditures. New facilities and renovations are funded through taxpayer authorized bond issues that are
managed through the Capital Project Funds.
La Porte Independent School District
Governmental Funds Expenditures
2015-2016
Instr & Related Svcs15%
Instr & Sch Leadership
3%
Student Support4%
Administration1%
Maintenance & Oper3%
Security & Technology
1%
Debt Service8%
Capital Projects55% Intergovernmental
10%
Governmental Funds Expenditures by FunctionFY 2016
General Fund34%
Debt Service Fund8%
Special Revenue Fund3%
Capital Projects Fund55%
Governmental Funds ExpendituresFY 2016
7
The District has an undesignated fund balance projection of $23.2 million. This is equal to approximately 4
months operating expenditures net of recapture and represents adequate undesignated reserves to meet the
challenges it could face given unfavorable market conditions or during an active hurricane season. The district
is currently in an increasing tax base and stable enrollment environment and will continue to try to make
decisions to protect an adequate fund balance in the future.
2015-2016
La Porte Independent School District
General Fund - Projected Fund Balance
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
2012 2013 2014 2015 (Projected)2016 (Projected)
General Fund - Fund BalanceFive Year History
($1,000's)
Unassigned Non-Spendable Restricted Committed Assigned
8
Campus
2015/2016
Projected
Enrollment
2014/2015
Enrollment
as of
2/2/2015
2013/2014
Actual
Enrollment
2012/2013
Actual
Enrollment
2011/2012
Actual
Enrollment
2010/2011
Actual
Enrollment
2009/2010
Actual
Enrollment
2008/2009
Actual
Enrollment
2007/2008
Actual
Enrollment
2006/2007
Actual
Enrollment
2005/2006
Actual
Enrollment
2004/2005
Actual
Enrollment
2003/2004
Actual
Enrollment
La Porte HS 2198 2114 2,190 2,168 2,109 2,183 2,192 2,195 2,277 2,233 2,277 2,208 2,252 DeWalt HS 60 59 63 56 70 67 77 86 69 86 88 84 86 La Porte JH 537 557 555 536 560 553 535 594 622 620 624 631 641 Lomax JH 606 629 608 611 635 581 578 612 563 531 551 528 526
Baker 6th Grade 566 566 532 625 550 608 579 559 586 611 538 570 585
Secondary Total 3967 3925 3,948 3,996 3,924 3,992 3,961 4,046 4,117 4,081 4,078 4,021 4,090
Bayshore 508 508 530 577 543 532 340 375 453 397 482 446 511 College Park 500 512 461 462 479 474 493 503 478 761 746 636 587
Heritage 553 553 599 610 633 647 698 636 539 N/A N/A N/A N/ALa Porte 493 493 488 502 530 522 588 579 558 650 638 660 635 Lomax 533 545 517 519 540 534 591 583 594 600 571 585 610 Reid 490 498 483 484 497 515 537 534 553 550 522 541 550
Rizzuto 601 611 586 579 593 585 610 638 635 754 765 724 695
Elementary Total 3678 3720 3,664 3,733 3,815 3,809 3,857 3,848 3,810 3,712 3,724 3,592 3,588
District Total 7645 7645 7,612 7,729 7,739 7,801 7,818 7,894 7,927 7,793 7,802 7,613 7,678
Student Increase Over Prior Year 0 33 (117) (10) (62) (17) (76) (33) 134 (9) 189 (65) (73)
La Porte Independent School District
Student Enrollment
2015-2016
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
2015Proposed
2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004
Enrollment2003-2014
Elementary Junior High High School Total
9
2014-15 Debt Food 2015-16 2014-15 2015-16
Total for Major General Service Service Total for Major Projection Projection
Fund Groups Fund Fund Fund Fund Groups Per Student Per Student
Local Revenue 105,643,329$ 81,816,659$ 31,864,185$ 1,502,500$ 115,183,344$ 13,797$ 15,043$
State Revenue 6,033,487 5,993,506 - 23,000 6,016,506 788 786
Federal Revenue 3,203,097 1,055,000 - 2,450,000 3,505,000 418 458
TOTAL REVENUES 114,879,913 88,865,165 31,864,185 3,975,500 124,704,850 15,003 16,286
Instruction:
Instruction 35,391,323 37,963,877 - - 37,963,877 4,622 4,958
Instrctn'l Resources & Media 451,624 516,471 - - 516,471 59 67
Staff Development 710,807 797,675 - - 797,675 93 104
Total - Instructional Expenditures 36,553,754 39,278,023 - - 39,278,023 4,774 5,130
Instructional Support:
Instructional Administration 1,250,207 1,374,553 - - 1,374,553 163 180
Campus Administration 4,017,411 4,196,272 - - 4,196,272 525 548
Guidance & Counseling 2,071,372 2,144,623 - - 2,144,623 271 280
Social Work Services 207,871 212,682 - - 212,682 27 28
Health Services 782,849 815,501 - - 815,501 102 107
Cocurricular Activities 1,326,791 1,444,669 - - 1,444,669 173 189
Community Services 68,981 63,208 - - 63,208 9 8
Total - Instructional Support 9,725,482 10,251,508 - - 10,251,508 1,270 1,339
Administrative:
General Administration 2,908,852 3,129,622 - - 3,129,622 380 409
Total - Administration 2,908,852 3,129,622 - - 3,129,622 380 409
Operations:
Student Transportation 3,288,960 3,432,529 - - 3,432,529 430 448
Food Service 3,836,320 - - 4,490,970 4,490,970 501 587
Plant Maintenance & Operations 7,641,493 8,022,467 - 60,600 8,083,067 998 1,056
Security Services 527,735 571,919 - - 571,919 69 75
Data Processing 1,308,172 1,506,620 - - 1,506,620 171 197
Total - Operational Expenditures 16,602,680 13,533,535 - 4,551,570 18,085,105 2,168 2,362
Other Resources & Uses of Funds
Debt Services 29,202,718 - 22,466,603 - 22,466,603 3,814 2,934
Contracted Instructional Services 20,877,322 25,164,065 25,164,065 2,727 3,286
Shared Service Arrangements 82 2,765 2,765
Juvenile Justice Alt Ed 19,800 19,800 19,800
Payments to Tax Increment Fund 1,407,986 1,235,630 1,235,630
Tax Appraisal & Collection 788,330 850,000 850,000
Total - Other Resources & Uses of Funds 52,296,238 27,272,260 22,466,603 - 49,738,863 6,830 6,496
TOTAL EXPENDITURES, OTHER
RESOURCES/USES OF FUNDS 118,087,006 93,464,948 22,466,603 4,551,570 120,483,121 15,422 15,735
Impact on Fund Balance (3,207,093) (4,599,783) 9,397,582 (576,070) 4,221,729
Fund Balance - Beginning 41,505,283 27,772,237 10,118,250 1,766,645 39,657,132
Fund Balance - Ending 38,298,190$ 23,172,454$ 19,515,832$ 1,190,575$ 43,878,861$
Estimated Students in Enrollment 7,657 7,657
La Porte Independent School DistrictCombined Statement of Revenues, Expenditures and Changes in Fund Balance
Summary of 2015-16 Adopted Budget
10
Section I - General Fund
11
GENERAL FUND
The general fund is the District's primary operating fund. It accounts for all financial
transactions not properly included in other funds. The principal sources of revenue include
local property taxes and state aid. Expenditures include all costs associated with the daily
operations of the District except for specific programs funded by the federal or state
government, food service, debt service, and capital projects. The fund balance of the general
fund is controlled by and retained for the use of the local education agency. The general fund
utilizes the modified accrual basis of accounting. The local governing body has wide
discretion in the use of funds as provided by law.
12
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Budget Actual Budget Est ActualCodes Revenues:
5700 Local Revenue 69,958,004$ 72,800,064$ 74,959,497$ 81,816,659$ 6,857,162$ 5800 State Revenue 5,376,477 6,259,792 6,010,316 5,993,506 (16,810) 5900 Federal Revenue 1,284,878 1,150,000 983,266 1,055,000 71,734
Total Revenues 76,619,359 80,209,856 81,953,079 88,865,165 6,912,086
Expenditures:Operating
11 Instruction 34,035,721 35,521,561 35,391,323 37,963,877 2,572,554 12 Instrctn'l Resources & Media 397,925 511,998 451,624 516,471 64,847 13 Staff Development 440,843 845,437 710,807 797,675 86,868 21 Instructional Administration 1,140,458 1,210,906 1,250,207 1,374,553 124,346 23 Campus Administration 3,885,109 4,144,520 4,017,411 4,196,272 178,861 31 Guidance & Counseling 1,984,179 2,060,575 2,071,372 2,144,623 73,251 32 Social Work Services 194,303 205,673 207,871 212,682 4,811 33 Health Services 721,546 774,268 782,849 815,501 32,652 34 Student Transportation 2,883,581 3,227,841 3,288,960 3,432,529 143,569 36 Cocurricular Activities 1,257,448 1,386,314 1,326,791 1,444,669 117,878 41 General Administration 2,817,984 3,122,617 2,908,852 3,129,622 220,770 51 Plant Maint & Operations 7,704,953 7,842,204 7,590,399 8,022,467 432,068 52 Security Services 533,664 583,960 527,735 571,919 44,184 53 Data Processing 1,243,579 1,391,612 1,308,172 1,506,620 198,448 61 Community Services 52,840 62,981 68,981 63,208 (5,773)
Intergovernmental91 Contracted Instructional Services
Between Public Schools 17,754,454 20,414,636 20,877,322 25,164,065 4,286,743 93 Shared Service Agreement 14,633 82 82 2,765 2,683 95 Juvenile Justice Alt Ed 19,620 19,800 19,800 19,800 - 97 Payments to Tax Increment Fund 1,253,630 950,000 1,407,986 1,235,630 (172,356) 99 Tax Appraisal & Collection 661,254 795,000 788,330 850,000 61,670
Total Expenditures 78,997,724 85,071,985 84,996,874 93,464,948 8,468,074
Other Financing Sources (Uses)7915 Transfers in - - - - - 8911 Transfers out - - - - -
7080 Total Other Financing Sources (Uses) - - - -
1200 Impact on Fund Balance (2,378,365) (4,862,129) (3,043,795) (4,599,783) (1,555,988)
0100 Fund Balance - Beginning 199 33,194,397 30,816,032 30,816,032 27,772,237 (3,043,795)
3000 Fund Balance - Ending 6/30 30,816,032$ 25,953,903$ 27,772,237$ 23,172,454$ (4,599,783)$
La Porte ISD
2014-2015
GENERAL FUND - SUMMARY
2015-16 Adopted Budget
Combined Statement of Revenues, Expenditures and Changes in Fund Balance
13
2013-2014 2015-2016Actual Amended Estimated Adopted
Budget Actual Budget
Tax Rate $1.04 $1.04
Taxable Values 6,735,319,506$ 7,718,093,778$
LOCAL REVENUES:Property Taxes, Current Year 67,778,656$ 70,076,884$ 72,420,922$ 79,115,493$
Property Taxes, Previous Years 448,551 400,000 400,000 350,000
(17,754,454) (20,414,636) (20,877,322) (25,164,065)
Net Local M&O Revenue 50,472,753 50,062,248 51,943,600 54,301,428
Penalties, Interest & Other Taxes 318,222 200,000 302,080 200,000
Tuition & Fees 36,253 24,000 23,152 15,000
Investment Earnings 86,724 100,000 69,874 70,000
Miscellaneous Local Revenue 1,182,669 1,887,180 1,624,214 1,944,166
Athletic Revenues 106,928 112,000 119,255 122,000
Total Local Revenue 52,203,549$ 52,385,428$ 54,082,175$ 56,652,594$
STATE REVENUESAvailable School Fund Entitlement 1,848,677 1,840,809 1,840,809 2,027,074
Foundation School Fund 768,085 1,250,682 1,250,682 767,225
Miscellaneous State Revenue 17,014 - 14,017 -
TRS On Behalf Payments 2,742,701 3,168,301 2,904,808 3,199,207
High School Allotment - - -
State Revenue - Other than TEA - - - -
Total State Revenue 5,376,477$ 6,259,792$ 6,010,316$ 5,993,506$
FEDERAL REVENUESROTC Reimbursement Revenues - -
SHARS Revenue 1,134,619 1,000,000 924,597 1,000,000
Other Federal Revenues 150,259 150,000 58,669 55,000
Total Federal Revenue 1,284,878$ 1,150,000$ 983,266$ 1,055,000$
TOTAL ALL REVENUES 58,864,904$ 59,795,220$ 61,075,757$ 63,701,100$
Estimated
2013 2014 2015
Major Property Category Taxable Value Taxable Value Taxable Value
Residential & Rural Improved 1,068,900,474$ 1,123,438,734$ 1,276,151,310$
Apartments 79,212,518 83,078,089 93,258,774
Commercial 934,527,933 996,554,824 1,175,014,516
Vacant Land 219,919,351 218,489,311 206,680,555
Industrial 2,641,259,193 2,813,178,141 3,142,358,662
Utility 112,356,007 109,769,807 119,297,360
Commercial Personal 504,708,065 511,330,334 556,058,063
Industrial Personal 1,169,790,772 1,176,761,758 1,145,261,775
All Other Property 4,645,193 4,645,193 4,012,763
Projected Taxable Value 6,735,319,506$ 7,037,246,191$ 7,718,093,778$
2014-2015Delta to
La Porte Independent School DistrictGeneral Fund Tax Rate and Revenue Summary
Net of Recapture Costs
Certified Estimated Taxable Property Value
$0.00
$680,847,587
2,625,343$
71,734$
(3,669)
75,403
-
(483,457)
186,265
(16,810)$
-
294,399
(14,017)
2,357,828
2,570,419$
2,745
319,952
126
(8,152)
(102,080)
Less: Recapture Costs
Est Actual
6,694,571$
(50,000)
$1.04
(4,286,743)
7,037,246,191$
14
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Budget Actual Budget Est Actual
Revenues:5700 Local Revenue 69,958,004$ 72,800,064$ 74,959,497$ 81,816,659$ 6,857,162$ 5800 State Revenue 5,376,477 6,259,792 6,010,316 5,993,506 (16,810) 5900 Federal Revenue 1,284,878 1,150,000 983,266 1,055,000 71,734
Total Revenues 76,619,359 80,209,856 81,953,079 88,865,165 6,912,086
Expenditures:Operating
6100 Payroll Costs 32,853,620 34,182,504 34,111,415 36,543,281 2,431,866 6200 Professional/Contracted Serv 511,205 394,670 368,437 494,264 125,827 6300 Supplies & Materials 553,911 834,340 808,409 822,169 13,760 6400 Other Operating Costs 116,985 110,047 103,062 104,163 1,101 6600 C/O Furn, Equip & Software - - - - - 11 Instruction 34,035,721 35,521,561 35,391,323 37,963,877 2,572,554
6100 Payroll Costs 337,895 412,083 361,083 432,966 71,883 6200 Professional/Contracted Serv - 200 90 1,100 1,010 6300 Supplies & Materials 58,900 98,215 88,951 82,005 (6,946) 6400 Other Operating Costs 1,130 1,500 1,500 400 (1,100) 12 Instrctn'l Resources & Media 397,925 511,998 451,624 516,471 64,847
6100 Payroll Costs 333,981 650,130 551,360 629,635 78,275 6200 Professional/Contracted Serv 30,418 37,129 19,826 23,816 3,990 6300 Supplies & Materials 4,371 23,317 9,878 17,629 7,751 6400 Other Operating Costs 72,073 134,861 129,743 126,595 (3,148) 13 Staff Development 440,843 845,437 710,807 797,675 86,868
6100 Payroll Costs 1,071,779 1,125,245 1,178,665 1,294,436 115,771 6200 Professional/Contracted Serv 24,462 25,856 14,178 24,531 10,353 6300 Supplies & Materials 13,954 14,563 14,153 15,710 1,557 6400 Other Operating Costs 30,263 45,242 43,211 39,876 (3,335) 21 Instructional Administration 1,140,458 1,210,906 1,250,207 1,374,553 124,346
6100 Payroll Costs 3,806,484 4,028,927 3,922,214 4,079,103 156,889 6200 Professional/Contracted Serv 11,397 675 629 4,857 4,228 6300 Supplies & Materials 21,008 29,772 23,380 29,145 5,765 6400 Other Operating Costs 46,220 85,146 71,188 83,167 11,979 6600 C/O Furn, Equip & Software - - - - - 23 Campus Administration 3,885,109 4,144,520 4,017,411 4,196,272 178,861
6100 Payroll Costs 1,863,569 1,923,913 1,960,537 2,040,918 80,381 6200 Professional/Contracted Serv 14,988 5,300 5,000 6,600 1,600 6300 Supplies & Materials 97,558 115,993 90,780 83,096 (7,684) 6400 Other Operating Costs 8,064 15,369 15,055 14,009 (1,046) 31 Guidance & Counseling 1,984,179 2,060,575 2,071,372 2,144,623 73,251
2014-2015
La Porte Independent School DistrictCombined Statement of Revenues, Expenditures and Changes in Fund Balance
2015-16 Adopted Budget
GENERAL FUND - DETAILED BUDGET BY FUNCTION / OBJECT
15
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Budget Actual Budget Est Actual
2014-2015
GENERAL FUND - DETAILED BUDGET BY FUNCTION / OBJECT
6100 Payroll Costs 96,270 100,468 103,343 107,477 4,134 6200 Professional/Contracted Serv 96,511 101,055 101,055 101,055 - 6300 Supplies & Materials 348 3,075 1,873 2,850 977 6400 Other Operating Costs 1,174 1,075 1,600 1,300 (300) 32 Social Work Services 194,303 205,673 207,871 212,682 4,811
6100 Payroll Costs 708,890 756,465 765,980 796,619 30,639 6200 Professional/Contracted Serv 1,224 3,551 3,463 3,351 (112) 6300 Supplies & Materials 10,810 13,103 12,521 13,381 860 6400 Other Operating Costs 622 1,149 885 2,150 1,265 33 Health Services 721,546 774,268 782,849 815,501 32,652
6100 Payroll Costs 2,405,436 2,628,298 2,724,025 2,832,986 108,961 6200 Professional/Contracted Serv 42,069 68,366 67,651 60,000 (7,651) 6300 Supplies & Materials 505,533 571,677 559,279 580,043 20,764 6400 Other Operating Costs (69,457) (40,500) (61,995) (40,500) 21,495 6600 C/O Furn, Equip & Software - - - - - 34 Student Transportation 2,883,581 3,227,841 3,288,960 3,432,529 143,569
6100 Payroll Costs 807,291 881,708 864,286 935,237 70,951 6200 Professional/Contracted Serv 110,423 134,291 107,028 155,433 48,405 6300 Supplies & Materials 181,512 193,971 188,189 165,588 (22,601) 6400 Other Operating Costs 158,222 171,094 167,288 188,411 21,123 6600 C/O Furn, Equip & Software - 5,250 - - - 36 Cocurricular Activities 1,257,448 1,386,314 1,326,791 1,444,669 117,878
6100 Payroll Costs 2,000,867 2,157,345 1,997,756 2,154,620 156,864 6200 Professional/Contracted Serv 535,010 647,421 586,067 644,889 58,822 6300 Supplies & Materials 39,549 44,090 42,623 38,983 (3,640) 6400 Other Operating Costs 242,558 273,761 282,406 291,130 8,724 6600 C/O Furn, Equip & Software - - - - - 41 General Administration 2,817,984 3,122,617 2,908,852 3,129,622 220,770
6100 Payroll Costs 2,374,688 2,663,939 2,678,132 2,785,257 107,125 6200 Professional/Contracted Serv 2,793,724 2,919,468 2,762,721 2,871,710 108,989 6300 Supplies & Materials 305,470 331,070 328,461 441,400 112,939 6400 Other Operating Costs 2,231,071 1,927,727 1,821,085 1,924,100 103,015 6600 C/O Furn, Equip & Software - - - - - 51 Plant Maint & Operations 7,704,953 7,842,204 7,590,399 8,022,467 432,068
6100 Payroll Costs 81,876 110,906 84,966 88,365 3,399 6200 Professional/Contracted Serv 450,687 470,154 441,769 480,654 38,885 6300 Supplies & Materials 101 1,900 - 1,900 1,900 6400 Other Operating Costs 1,000 1,000 1,000 1,000 - 52 Security Services 533,664 583,960 527,735 571,919 44,184
6100 Payroll Costs 1,195,411 1,258,375 1,264,058 1,351,185 87,127 6200 Professional/Contracted Serv 5,900 50,200 7,494 65,898 58,404 6300 Supplies & Materials 29,917 61,887 18,941 69,337 50,396 6400 Other Operating Costs 12,351 21,150 17,679 20,200 2,521 6600 C/O Furn, Equip & Software - - - - - 53 Data Processing 1,243,579 1,391,612 1,308,172 1,506,620 198,448
16
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Budget Actual Budget Est Actual
2014-2015
GENERAL FUND - DETAILED BUDGET BY FUNCTION / OBJECT
6100 Payroll Costs - 750 - 1,550 1,550 6200 Professional/Contracted Serv 46,830 56,350 63,337 55,530 (7,807) 6300 Supplies & Materials 3,212 2,508 2,026 2,588 562 6400 Other Operating Costs 2,798 3,373 3,618 3,540 (78) 61 Community Services 52,840 62,981 68,981 63,208 (5,773)
6100 Payroll Costs 49,938,057 52,881,056 52,567,820 56,073,635 3,505,815 6200 Professional/Contracted Serv 4,674,848 4,914,686 4,548,745 4,993,688 444,943 6300 Supplies & Materials 1,826,154 2,339,481 2,189,464 2,365,824 176,360 6400 Other Operating Costs 2,855,074 2,751,994 2,597,325 2,759,541 162,216 6600 Capital Outlay - - - - -
Total Operating Expenditures 59,294,133 62,887,217 61,903,354 66,192,688 4,289,334
Intergovernmental91 Recapture Costs 17,754,454 20,414,636 20,877,322 25,164,065 4,286,743 93 Shared Service Agreement 14,633 82 82 2,765 2,683 95 Juvenile Justice Alt Ed 19,620 19,800 19,800 19,800 - 97 Payments to Tax Increment Fund 1,253,630 950,000 1,407,986 1,235,630 (172,356) 99 Tax Appraisal & Collection 661,254 795,000 788,330 850,000 61,670
Total Expenditures 78,997,724 85,071,985 84,996,874 93,464,948 8,468,074
Other Financing Sources (Uses):7990 Other Sources - - - - - 8990 Other Uses - - - - -
Total Other Sources & Uses - - - - -
Impact on Fund Balance (2,378,365) (4,862,129) (3,043,795) (4,599,783) (1,555,988) Fund Balance - Beginning 199 33,194,397 30,816,032 30,816,032 27,772,237 (3,043,795) Fund Balance - Ending 30,816,032$ 25,953,903$ 27,772,237$ 23,172,454$ (4,599,783)$
17
Section II - Debt Service Fund
18
DEBT SERVICE FUND
The debt service fund accounts for payments of principal, interest, and related fees on the
district's general obligation bonds. A separate bank account must be kept for this fund.
Under Texas law, only these debt service payments can be charged to this fund. Revenue is
received from a designated allocation of the property tax rate.
19
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Budget Actual Budget Est ActualI & S Tax Rate: $0.2900 $0.410 $0.0000Taxable Values 6,601,456,565$ $7,718,734,137 * 681,487,946$
REVENUES:
Property Taxes, Current Year 19,167,545$ 28,036,570$ 28,986,391$ 31,644,185$ 2,657,794$ Delinquent Tax Collections 201,578 350,000 193,079 210,000 16,921 Investment Earnings 7,224 25,000 7,971 10,000 2,029
Total Revenues 19,376,347 28,411,570 29,187,440 31,864,185 2,676,745
EXPENDITURES: Bond Principal Payment 8,255,000 17,570,000 17,570,000 10,975,000 (6,595,000) Bond Interest Payment 8,748,929 10,378,397 10,378,396 11,471,603 1,093,207
Bond Fees 4,850 1,267,072 1,254,322 20,000 (1,234,322) Total Expenditures 17,008,779 29,215,469 29,202,718 22,466,603 (6,736,115)
OTHER SOURCES & USES: Other Sources - (81,749,412) (81,749,408) - 81,749,412 Other Uses - 80,390,466 80,390,466 - (80,390,466)
Total Other Sources & Uses - (1,358,947) (1,358,942) - 1,358,947
Impact on Fund Balance 2,367,567 555,047 1,343,664 9,397,582 8,053,917 Fund Balance - Beginning 6,407,019 8,774,586 8,774,586 10,118,250 1,343,664 Fund Balance - Ending 8,774,586$ 9,329,633$ 10,118,250$ 19,515,832$ 9,397,582
Total Debt Principal Due Interest Due Interest DueBonded Indebtedness Outstanding 2015-2016 2015-2016 2016-2017
Unlimited Tax & Refunding Bonds, Series 2008 3,470,000 1,645,000 136,744 73,000 Unlimited Tax Schoolhouse Bonds, Series 2008A 1,965,000 965,000 74,938 38,750
Unlimited Tax Schoolhouse Bonds, Series 2009 25,745,000 1,030,000 1,109,716 1,078,816 Unlimited Tax Schoolhouse Bonds, Series 2010REF 11,705,000 3,035,000 484,856 386,219
Unlimited Tax Schoolhouse Bonds, Series 2010A 5,135,000 685,000 154,063 140,363 Unlimited Tax Schoolhouse Bonds, Series 2010B (BABS) 18,880,000 786,218 786,218
Unlimited Tax Refunding Bonds Series 2012 40,475,000 1,694,350 1,694,350 Unlimited Tax School Building Bonds Series 2014 92,735,000 2,105,000 4,183,125 4,119,975
Unlimited Tax Refunding Bonds Series 2014 5,965,000 1,510,000 201,350 156,050 Unlimited Tax Refunding Bonds Series 2015 67,760,000 2,646,245 2,886,813
Totals 273,835,000$ 10,975,000$ 11,471,604$ 11,360,553$
2014-2015
$0.410$7,037,246,191
La Porte Independent School District
Combined Statement of Revenues, Expenditures and Changes in Fund Balance
2015-16 Adopted Budget
DEBT SERVICE FUND
20
TotalFYE Principal Outstanding Debt6/30 Amount Interest Requirements
2016 10,975,000 11,471,603 22,446,603
2017 11,635,000 11,360,552 22,995,552
2018 11,240,000 10,920,784 22,160,784
2019 11,435,000 10,410,440 21,845,440
2020 12,135,000 9,956,115 22,091,115
2021 12,330,000 9,416,925 21,746,925
2022 12,555,000 8,860,334 21,415,334
2023 12,810,000 8,265,040 21,075,040
2024 13,095,000 7,660,667 20,755,667
2025 13,615,000 7,033,067 20,648,067
2026 14,125,000 6,462,676 20,587,676
2027 14,600,000 5,856,526 20,456,526
2028 13,270,000 5,269,756 18,539,756
2029 13,725,000 4,755,913 18,480,913
2030 14,195,000 4,254,050 18,449,050
2031 14,695,000 3,682,525 18,377,525
2032 7,170,000 3,146,050 10,316,050
2033 7,460,000 2,859,250 10,319,250
2034 7,765,000 2,560,850 10,325,850
2035 8,125,000 2,250,250 10,375,250
2036 8,540,000 1,844,000 10,384,000
2037 8,980,000 1,417,000 10,397,000
2038 9,440,000 968,000 10,408,000
2039 9,920,000 496,000 10,416,000 Total 273,835,000$ 141,178,374$ 415,013,374
La Porte Independent School District
Statement of Outstanding Debt Requirements
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
201
6
2017
2018
201
9
2020
2021
202
2
2023
2024
202
5
202
6
2027
202
8
202
9
2030
2031
203
2
2033
2034
203
5
2036
2037
203
8
203
9
La Porte Independent School DistrictOutstanding Debt Requirements
Interest
Principal
21
Section III - Food Service Fund
22
٭
٭
This fund may have a fund balance not to exceed three months of operations, and fund
balances are to be used exclusively for allowable child nutrition program purposes.
The food service fund is to be used for programs using federal reimbursement revenues
originating from the United States Department of Agriculture (USDA). This fund is
considered a Special Revenue Fund since it meets the following criteria:
User fees are charged to supplement the National School Lunch
Program (NSLP) reimbursement -- i.e., students are charged for the
meals.
FOOD SERVICE FUND(National School Breakfast and Lunch Program)
The general fund subsidizes the food service fund for all unpaid student
accounts as of year end.
23
2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015
Revenues: Budget Actual Budget Est Actual5700 Local Revenues 1,666,759$ 1,436,500$ 1,496,392$ 1,502,500$ 6,108$ 5800 State Revenues 23,279 23,000 23,171 23,000 (171) 5900 Federal Revenues 2,336,229 2,333,000 2,219,831 2,450,000 230,169
Total Revenues 4,026,267 3,792,500 3,739,394 3,975,500 236,106
Expenditures:35 Food Service
6100 - Payroll & Benefits 1,721,408 1,875,336 1,717,076 2,052,204 335,128 6200 - Contracted Services 32,710 43,500 31,470 46,500 15,030 6300 - Supplies & Materials 2,007,187 2,209,893 2,064,549 2,338,766 274,217 6400 - Travel & Other Misc 16,011 21,500 15,552 21,500 5,948 6600 - Capital Outlay - 7,673 7,673 32,000 24,327
3,777,316 4,157,902 3,836,320 4,490,970 654,650 51 6200 - Contracted Services 49,437 62,588 51,094 60,600 9,506
Total Expenditures 3,826,753 4,220,490 3,887,414 4,551,570 664,156
7990 Other Resources - - - - - 8990 Other Uses - - - - -
Total Resources & Uses - - - -
Impact on Fund Balance 199,514 (427,990) (148,020) (576,070) (428,050) Fund Balance - Beginning 1,715,151 1,914,665 1,914,665 1,766,645 (148,020) Fund Balance - Ending 1,914,665$ 1,486,675$ 1,766,645$ 1,190,575$ (576,070)$
2014-2015
La Porte Independent School DistrictCombined Statement of Revenues, Expenditures and Changes in Fund Balance
2015-16 Adopted Budget
FOOD SERVICE FUND
24
Section IV - Capital Projects Funds
25
CAPITAL PROJECTS FUNDS
A capital projects fund is a governmental fund that must be used to account, on a project
basis, for projects financed by the proceeds from bond issues, or for capital projects
otherwise mandated to be accounted for in the fund. The Capital Projects Fund utilizes the
modified accrual basis of accounting. Capital Projects Fund budgets do not require annual
Board of Trustees adoption and are typically approved by the governing body on a project-
length basis. However, regardless of the legal requirements, the district includes these funds
as part of the annual financial reports and the Board of Trustees are kept apprised of their
status on a regular basis during the fiscal year.
26
Proj Amended Prior Years 2015-2016 Remaining # Account Description Budget Total Estimated Budget Budget
REVENUES:Earnings from Investments 30,000 96,349 100,000 (166,349)
Bond Proceeds (Net) & Other Revenue 260,000,000 110,000,000 120,000,000 30,000,000
00 TOTAL REVENUES 260,030,000 110,096,349 120,100,000 29,833,651
EXPENDITURES:9C Lomax Elementary Rebuild 23,950,000 2,044,137 21,905,863 -
6D Baker 6th Grade Rebuild 26,987,500 1,471,135 25,516,365 -
5L,5M La Porte High School Rebuild 95,757,953 6,728,829 59,520,000 29,509,124
6C,9G La Porte Junior High, La Porte Elementary 24,250,000 1,970,460 16,529,540 5,750,000
9O,9E Lomax Junior High, College Park Elementary 15,800,000 963,901 14,736,099 100,000
9P,9N, 9B, 9D, 5W Bayshore, Heritage, Reid, Rizzuto, DeWalt 10,137,500 8,170 6,696,000 3,433,330
Y Technology 23,174,000 2,683,729 2,217,400 18,272,871
M Maintenance 24,826,000 2,348,136 2,400,000 20,077,864
T Transportation 5,000,000 1,399,470 500,000 3,100,530
F Fine Arts 4,000,000 380,073 200,000 3,419,927
Contingency 6,147,047 24,016 182,600 5,940,431
TOTAL EXPENDITURES 260,030,000 20,022,056 150,403,867 89,604,077
Balance Forward 90,074,293 59,770,426
UNSPENT PROJECT FUNDS - 90,074,293 59,770,426 -
LA PORTE INDEPENDENT SCHOOL DISTRICT
Statement of Revenues, Expenditures and Unspent Project Funds
CAPITAL PROJECT BUDGETS (FUND 649)
2015-2016 Adopted Budget
27
Section V - Other Special Revenue Funds
28
OTHER SPECIAL REVENUE FUNDS
Special revenue funds are governmental funds used to account for the proceeds of specific
revenue sources that are legally restricted to expenditures for specified purposes. These
funds utilize the modified accrual basis of accounting. Other special revenue fund budgets
(except for the food service fund) do not require Board of Trustees adoption or approval for
routine budget amendments during the year. However, regardless of the legal requirements,
these budgets are included as managerial level budgets.
29
211 224 225 237 244 255 263 289 410 Total
ESEA IDEA IDEA Communities Voc Ed Title II Title III, LEP
Title I Part B Part B In Basic Part A Language Summer
REVENUES: Part A Formula Preschool Schools Grant Enhancement School
5700 Local Revenues -$ -$ -$ -$ -$ -$ -$ -$ -$
5800 State Revenues - -
5900 Federal Revenues 781,289 1,266,155 28,776 67,200 60,523 216,958 66,514 7,600 1,200,000 3,695,015
Total Revenues 781,289 1,266,155 28,776 67,200 60,523 216,958 66,514 7,600 1,200,000 3,695,015
EXPENDITURES:11 Instruction 781,289 818,355 27,776 67,200 55,523 66,514 500 1,200,000 3,017,157
12 Instrctn'l Resources/Media -
13 Staff Development 13,000 5,000 149,701 7,100 174,801
21 Instructional Administration 17,500 17,500
23 Campus Administration 1,300 67,257 68,557
31 Guidance & Counseling 340,000 340,000
32 Social Work Services -
33 Health Services 1,000 1,000
34 Student Transportation -
35 Food Services -
36 Cocurricular Activities -
41 General Administration -
51 Plant Maintenance -
52 Security -
53 Data Processing -
61 Community Services -
93 Shared Serv Arrangement 76,000 76,000
Total Expenditures 781,289$ 1,266,155$ 28,776$ 67,200$ 60,523$ 216,958$ 66,514$ 7,600$ 1,200,000$ 3,695,015$
LPISD Grant Status Estimated Estimated Estimated Estimated Estimated Estimated Estimated Estimated Estimated
La Porte Independent School DistrictSummary of Revenues & Expenditures - Special Revenue Funds
2015-2016 Adopted Budget
Textbook
FundAll
30
Appendices
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A B D E F G H
District Name: LA PORTE ISD
County-District No.: 101-916
Run Date: 7/1/2015
Date Prepared:
Template for Estimating Total State Aid - Property of BOSC, Inc. by Omar Garcia, BOSC, Inc.
This template is designed to calculate revenue based on the school finance provisions enacted by the 84th Session of the Texas Legislature
and is based on my current understanding of those provisions and of previous laws.
MY UNDERSTANDING IS ABSOLUTELY SUBJECT TO CHANGE AT ANY TIME.
Funding Elements 2014-15 2015-16Students Data Entry Data EntryRefined ADA (PreK - 12) 7,124.540 7,124.540High School Refined ADA (Grades 9 thru 12 only) 2,075.819 2,075.819Special Education Instructional Arrangement FTEs: Homebound (Code 01) 0.500 0.500 Hospital Class (Code 02) 0.000 0.000 Speech Therapy (Code 00) 8.690 8.690 Resource Room (Code 41,42) 108.360 108.360 S/C Mild/Mod/Severe (Code 43, 44, & 45) 47.140 47.140 Off Home Campus (Codes 91-98) 4.300 4.300 VAC (Code 08) 2.970 2.970 State Schools (Code 30) 0.000 0.000 Nonpublic Contracts 0.000 0.000 Res Care & Treatment (Code 81-89) 3.070 3.070Mainstream ADA 302.600 302.600Career & Technology FTEs 380.760 380.760Advanced Career & Technology FTEs 0.000 0.000Compensatory Ed Enrollment 3,857.830 3,857.830FTEs of Pregnant Students 0.850 0.850Bilingual ADA 609.780 609.780G & T Enrollment 803.000 803.000Public Ed Grant Student ADA 0.000 0.000New Instructional Facility Allotment (NIFA) ADA 0.000
Staff 2014-15 2015-16# of Full-time Employees (excluding admin & teachers, etc) 412.550 424.000# of Part-time Employees (excluding administrators) 127.220 127.220
2013 TAX 2014 TAX
Property Values YEAR YEARState Certified Property Value ("T2" value) 6,809,372,010 7,215,865,803State Certified Property Value ("T8" value) 6,901,696,228 7,327,889,753
Tax Rates and Collections 2014-15 2015-16
M&O Adopted Tax Rate 1.0400 1.0400
M&O Tax Collections @ Adopted M&O Rate 71,654,306 79,465,493
M&O Taxes Attributed to Change in Optional Homestead Exemption 0 0
I&S Adopted Tax Rate 0.4100 0.4100
I&S Tax Collections 29,059,469 31,714,354
Unequalized Collections Used for EDA/IFA Local Share 0 0
Other DataTransportation Allocation 593,749 593,749
Texas School for the Deaf Students 2.0000 1.0000
Texas School for the Blind Students 1.0000 2.0000
Total Tax Levy 88,776,801 112,639,674
Charge for Adv Placement Tests (enter as positive or negative #) 0 0
Charge for Early Child Intervention (enter as positive or negative #) 0 0
Tuition Paid If Less Than 12 Grades 0 0
Bond Payment (not including Qualified School Constr Bnd Payments) 28,425,608 22,446,603
State Aid Reduction for WADA Sold (enter as negative #) 0 0
Supplemental TIF Payment From TEA 0 0
Tax Credit for Tax Code, Chapter 313 Value Limitations 0 0
Other Adjustments for M&O Tax Collections 0 0
Tuition Allotment (42.106) 0 0
2012-13 RPAF Adjustment (if negative, enter as negative #)
LPE Current Foundation School Fund Allocation (see Column U) 1,266,699 0
Foundation School Fund Adjustments to Date (see Column U) (2,290,596) 0
Chapter 41 Data 2014-15 2015-16
Q. Chapter 41 District? - if yes, change to Y y y
Q. First-Time Chapter 41 district? (beginning with 2006-07 or later) n n
Enrollment 7,626 7,673
# of Non-Resident Students Who Are Charged Tuition 0 0
County Appraisal District (CAD) Cost 661,254 661,254
CAD Cost Paid by Partner's, if applicable 0 0
# of Resident Students Being Educated by Another District 0
for which the District is Paying Tuition 0 0
Amount of Tuition Paid per Student 0 0
Chapter 42 Funding Credit Against Recapture (enter as negative #) 0 0
Q. Was the least expensive Option chosen? ($476,500 level) Y Y
Q. Was the least expensive Option chosen? ($319,500 level) Y Y
Effective M&O Tax Rate / Notice Data 2015-16
Projected Collection Rate for Current Levy (98%=.98; 100%=1, etc.) 0.9967
2015 Total Taxable Value 7,718,734,137
Certified Excess 2014 Debt Collections 0
TRE Cents Approved by the District's Voters (enter as .09, .13, etc) 0.0000
38
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143144
145
A B D E F G H
Data Automatically Loaded 2014-15 2015-16
M&O Compressed Rate 1.0000 1.0000
Highest Grade Taught 12 12
Square Miles 56 56
Miles From Nearest HS 0 0
Unadjusted Cost of Education Index 1.150 1.150
2005-06 M&O Adopted Tax Rate
2008-09 WADA
2009-10 Transportation Allotment
2009-10 New Instructional Facilities Allotment (NIFA)
2010-11 Adopted M&O Tax Rate
2010-11 Total Refined ADA
2010-11 Adjusted Total Refined ADA
2010-11 I&S Tax Collections
2010-11 EDA Local Share
2010-11 IFA Local Share for Bonded Debt
2009 CPTD Value
2011-12 Total Refined ADA
2009-10 Adjusted HB 1 Revenue per WADA
2012-13 Total Refined ADA
2011 CPTD "T8" Value
2012-13 I&S Tax Collections
2012-13 Bond Payment for EDA
2012-13 IFA Eligible Debt Payments for IFA
Chapter 41 Data:
1992-93 M&O Tax Collections
1992-93 CED Distribution
1992-93 Chapter 36 WADA
1991 CPTD Property Value
39
The format of the following Summary of Finances report mirrors (for the most part) the report 84th Legislative Session
generated by TEA. "LPE" data is not on this report. Release 2
6/3/2015
2014-15 Summary of Finances
LA PORTE ISD
101-916
Funding Elements From
Students Date Entry
1. Refined Average Daily Attendance (ADA) 7,124.540
2. Regular Program ADA (Line 1 - Line 3 - Line 4) (Link to Detail Report) 6,568.750
3. Special Education FTEs (Link to Detail Report) 175.030
4. Career & Technology FTEs 380.760
5. Advanced Career & Technology FTEs 0.000
6. High School ADA 2,075.819
7. Weighted ADA (WADA) (Link to Detail Report) 9,306.882
8. Prior Year Refined ADA 7,129.209
9. Texas School for the Blind and Visually Impaired ADA 1.000
10. Texas School for the Deaf ADA 2.000
Staff11. Full-time Staff (not MSS) 413
12. Part-time Staff (not MSS) 127
Property Values13. 2014 (current tax year) Locally Certified Property Value Not Needed
14. 2013 (prior tax year) State Certified Property Value ("T2" value) 6,809,372,010
Tax Rates and Collections15. 2005 Adopted M&O Tax Rate 1.5000
16. 2014 (current tax year) Compressed M&O Tax Rate 1.0000
17. Average Tax Collection Rate Not Needed
18. 2014-15 (current tax year) M&O Tax Rate 1.0400
19. 2014-15 (current year) M&O Tax Collections (Link to Detail Report) $71,654,306
20. 2014-15 (current year) I&S Tax Collections $29,059,469
21. 2014-15 Total Tax Collections $100,713,775
22. 2014-15 (current year) Total Tax Levy $88,776,801
Funding Components23. Adjusted Allotment (Link to Detail Report) $5,577
24. Revenue at Compressed Rate (RACR) per WADA $5,415
25. Cost of Education Index (CEI) 1.150
26. Adjusted CEI 1.150
27. Per Capita Rate $257.274
40
Tier I AllotmentsProgram Intent Codes - Allotments
28. 11-Regular Program Allotment $36,633,919
29. 23-Special Education Adjusted Allotment (Spend 52%) $4,885,625
30. 22-Career & Technology Allotment (Spend 58%) $2,866,723
31. 21-Gifted & Talented Adjusted Allotment (Spend 55%) $238,401
32. 24-Comp Ed Allotment (Spend 52%) (no Detail Report included) $4,314,448
33. 25-Bilingual Education Allotment (Spend 52%) $340,074
34. 11-Public Education Grant $0
35. 99-New Instructional Facilities Allotment (NIFA) $0
36. 99-Transportation Allotment (no Detail Report included) $593,749
37. 31-High School Allotment $570,850
38. Total Cost of Tier I (Link to Tier I Detail Report) $50,443,789
39. Less: Local Fund Assignment $68,093,720
40. State Share of Tier I ($17,649,931)
41. Per Capita Distribution from the Available School Fund (ASF) $1,834,160
Foundation School Program (FSP) State Funding
42. Greater of State Share of Tier I or (ASF+NIFA+HS) $2,405,010
43. Tier II State Aid (Link to Tier II Detail Report) $0
44. Other Programs (Link to Detail Report) $684,835
45. Less: Total Available School Fund ($257.274 * Prior Year ADA) ($1,834,160)
46. Total FSP Operating Fund $1,255,685
State Aid by Funding SourceFund Code/Object Code - Funding Source
47. 199/5812 - Foundation School Fund $1,255,685
48. 199/5811 - Available School Fund $1,834,160
49. 599/5829 - Existing Debt Allotment (EDA) (Link to Detail Report) $0
50. 599/5829 - Instructional Facilities Allotment (IFA) (Bond) (Link to Detail Report) $0
51. 599/5829 - Instructional Facilities Allotment (Lease Purchase) (See Link Above) $0
52. TOTAL 2014-15 FSP/ASF STATE AID $3,089,845
53. FSP Allocations and Adjustments Report (Link to Detail Report)
ADDITIONAL INFO: (Not on TEA's Summary of Finances)
SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE:
54. M&O Rev From State (not including Fund 599) $3,089,845
55. M&O Rev From Local Taxes (net of recapture and up to compressed rate) $47,995,108
56. M&O Rev From Local Taxes (up to $.06 above compressed rate; no recapture) $2,755,935
57. M&O Rev From Local Taxes (net of any recapture) $0
58. Additional M&O Rev Resulting From ASATR Credit Against Recapture $0
59. 2014-15 TOTAL STATE/LOCAL M&O REVENUE $53,840,888
60. Less: Credit Balance Due State (See Foundation School Fund balance above) $0
61. 2014-15 NET TOTAL STATE/LOCAL M&O REVENUE $53,840,888
SUMMARY OF TOTAL CHAPTER 41 RECAPTURE:
62. Recapture at the $504000 Level $20,903,263
63. Recapture at the $319500 Level $064. Total 2014-15 Recapture $20,903,263
65. Less: ASATR Credit Against Recapture $066. Total 2014-15 Recapture Payments To TEA (Link to Detail Report) $20,903,263
41
The format of the following Summary of Finances report mirrors (for the most part) the report 84th Legislative Session
generated by TEA. "LPE" data is not on this report. Release 2
6/3/2015
2015-16 Summary of Finances
LA PORTE ISD
101-916
Funding Elements From
Students Date Entry
1. Refined Average Daily Attendance (ADA) 7,124.540
2. Regular Program ADA (Line 1 - Line 3 - Line 4) (Link to Detail Report) 6,568.750
3. Special Education FTEs (Link to Detail Report) 175.030
4. Career & Technology FTEs 380.760
5. Advanced Career & Technology FTEs 0.000
6. High School ADA 2,075.819
7. Weighted ADA (WADA) (Link to Detail Report) 9,306.319
8. Prior Year Refined ADA 7,124.540
9. Texas School for the Blind and Visually Impaired ADA 2.000
10. Texas School for the Deaf ADA 1.000
Staff11. Full-time Staff (not MSS) 424
12. Part-time Staff (not MSS) 127
Property Values13. 2015 (current tax year) Locally Certified Property Value Not Needed
14. 2014 (prior tax year) State Certified Property Value ("T2" value) 7,215,865,803
Tax Rates and Collections15. 2005 Adopted M&O Tax Rate 1.5000
16. 2015 (current tax year) Compressed M&O Tax Rate 1.0000
17. Average Tax Collection Rate Not Needed
18. 2015-16 (current tax year) M&O Tax Rate 1.0400
19. 2015-16 (current year) M&O Tax Collections (Link to Detail Report) $79,465,493
20. 2015-16 (current year) I&S Tax Collections $31,714,354
21. 2015-16 Total Tax Collections $111,179,847
22. 2015-16 (current year) Total Tax Levy $112,639,674
Funding Components23. Adjusted Allotment (Link to Detail Report) $5,687
24. Revenue at Compressed Rate (RACR) per WADA $5,786
25. Cost of Education Index (CEI) 1.150
26. Adjusted CEI 1.150
27. Per Capita Rate $284.520
42
Tier I AllotmentsProgram Intent Codes - Allotments
28. 11-Regular Program Allotment $37,356,481
29. 23-Special Education Adjusted Allotment (Spend 52%) $4,981,988
30. 22-Career & Technology Allotment (Spend 58%) $2,923,266
31. 21-Gifted & Talented Adjusted Allotment (Spend 55%) $243,104
32. 24-Comp Ed Allotment (Spend 52%) (no Detail Report included) $4,399,546
33. 25-Bilingual Education Allotment (Spend 52%) $346,782
34. 11-Public Education Grant $0
35. 99-New Instructional Facilities Allotment (NIFA) $0
36. 99-Transportation Allotment (no Detail Report included) $593,749
37. 31-High School Allotment $570,850
38. Total Cost of Tier I (Link to Tier I Detail Report) $51,415,766
39. Less: Local Fund Assignment $72,158,658
40. State Share of Tier I ($20,742,892)
41. Per Capita Distribution from the Available School Fund (ASF) $2,027,074
Foundation School Program (FSP) State Funding
42. Greater of State Share of Tier I or (ASF+NIFA+HS) $2,597,924
43. Tier II State Aid (Link to Tier II Detail Report) $0
44. Other Programs (Link to Detail Report) $196,375
45. Less: Total Available School Fund ($284.52 * Prior Year ADA) ($2,027,074)
46. Total FSP Operating Fund $767,225
State Aid by Funding SourceFund Code/Object Code - Funding Source
47. 199/5812 - Foundation School Fund $767,225
48. 199/5811 - Available School Fund $2,027,074
49. 599/5829 - Existing Debt Allotment (EDA) (Link to Detail Report) $0
50. 599/5829 - Instructional Facilities Allotment (IFA) (Bond) (Link to Detail Report) $0
51. 599/5829 - Instructional Facilities Allotment (Lease Purchase) (See Link Above) $0
52. TOTAL 2015-16 FSP/ASF STATE AID $2,794,299
53. FSP Allocations and Adjustments Report (Link to Detail Report)
ADDITIONAL INFO: (Not on TEA's Summary of Finances)
SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE:
54. M&O Rev From State (not including Fund 599) $2,794,299
55. M&O Rev From Local Taxes (net of recapture and up to compressed rate) $51,245,063
56. M&O Rev From Local Taxes (up to $.06 above compressed rate; no recapture) $3,056,365
57. M&O Rev From Local Taxes (net of any recapture) $0
58. Additional M&O Rev Resulting From ASATR Credit Against Recapture $0
59. 2015-16 TOTAL STATE/LOCAL M&O REVENUE $57,095,727
60. Less: Credit Balance Due State (See Foundation School Fund balance above) $0
61. 2015-16 NET TOTAL STATE/LOCAL M&O REVENUE $57,095,727
SUMMARY OF TOTAL CHAPTER 41 RECAPTURE:
62. Recapture at the $514000 Level $25,164,065
63. Recapture at the $319500 Level $0
64. Total 2015-16 Recapture $25,164,065
65. Less: ASATR Credit Against Recapture $0
66. Total 2015-16 Recapture Payments To TEA (Link to Detail Report) $25,164,065
43
The format of the following Cost of Recapture report mirrors (for the most part) the report 84th Legislative Session
generated by TEA. The $319,500 recapture level follows the first level report. Release 2
6/3/2015
2014-15 Cost of Recapture - Level 1
LA PORTE ISD
101-916
Cost of Recapture Based on Data EntryEqualized Wealth Level = ($504000) Option 3 Option 4
1. 1992-93 M&O Tax Collections $14,927,545 $14,927,545
2. 1992-93 CED Distribution $19,417,505 $19,417,505
3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000
4. 1991 State Certified Property Value $2,950,398,018 $2,950,398,018
5. 2014-15 M&O Tax Collections $68,898,371 $68,898,371
6. 2014-15 Adopted M&O Tax Rate $1.0400 $1.0400
6a. 2014-15 Compressed M&O Rate $1.0000 $1.0000
7. 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820
8. 2012 State Certified Property Value Adjusted for Decline, if any $6,809,372,010 $6,809,372,010
9. 2014-15 ASF Amount $1,834,160 $1,834,160
10. Transfers Out, for Which Tuition is Paid 0 0
11. Tuition Paid per Student $0 $0
12. New Instructional Facilities Allotment (NIFA) $0 $0Type of Calculation
Hold Harmless Tax Rate
13. 1992-92 Total M&O Tax Revenue $34,345,050 $34,345,050
14. WADA Ratio (Current Year to 1992-93) 1.1333 1.1333
15. 1992-93 M&O Revenue Adjusted for WADA $38,924,175 $38,924,175
16. 1992-93 M&O Revenue Adjusted for WADA Less ASF $37,090,015 $37,090,015
17. 1992-93 Effective M&O Tax Rate 0.0133 0.0133
18. 2014-15 Hold Harmless Effective Tax Rate 0.0150 0.0150Tax Base at Equalized Level
19. Tax Base at Equalized Level $4,690,668,528 $4,690,668,528Tax Base at Hold Harmless Level
20. 1992-93 Hold Harmless Tax Base $2,472,667,679 N/A
21. Hold Harmless Tax Base Retained per WADA $265,682 N/A
22. Adjusted Hold Harmless Tax Base Retained per WADA $454,611 N/A
23. Adjusted Tax Base at Hold Harmless Level $4,231,009,140 N/A
24. Tax Base Retained $4,690,668,528 $4,690,668,528
25. Excess Tax Base $2,118,703,482 $2,118,703,482
26. Proportional Tax Base Reduction 0.3111 0.3111Cost of Buying WADA Before Cost Discounts
27. Cost Before Any Discounts $21,437,398 $21,437,398
28. Additional WADA Needed to Equalize Wealth 4,203.7768 4,203.7768
29. Cost per WADA: per 41.093 of the TEC (Est Min = $2,780) $5,100 $5,100
30. WADA Credit for Tuition Paid 0.0000 0.0000
31. WADA Credit for NIFA 0.0000 0.0000
32. WADA Needed to be Purchased 4,203.7768 4,203.7768
33. Adjusted Cost After WADA Credit $21,437,398 $21,437,398Potential Cost Discounts
Early Agreement Credit
34. 4% of Cost Before Discounts $857,496 N/A
35. $80 * Each WADA Needed to Equalize Wealth $336,302 N/A
36. Credit Amount $336,302 N/A
44
Credit for CAD Costs
37. 2014-15 CAD Cost $661,254 $661,254
38. 2014-15 Cost Before Discounts $21,437,398 $21,437,398
39. 2014-15 M&O Tax Collections $68,898,371 $68,898,371
40. 2014-15 Credit Amount $197,833 $0
41. CAD Credit Balance From Prior Years $0 $0
42. Unclaimed Historical CAD Credit $0 $0
43. Total CAD Credit Amount $197,833 $0Estimated Final Costs
44. Cost With No Discounts $21,437,398 $21,437,39845. Final Discounted Cost $20,903,263 $21,437,398
46. Final Cost per WADA $4,972 $5,100
Final Cost Calculation of Chapter 41 WADA
47. 2014-15 Chapter 42 WADA 9,306.8820 9,306.8820
48. 2014-15 Non-Resident Students Charged Tuition 0 0
49. 2014-15 Enrollment 7,626 7,626Type of Calculation
Resident Student Adjustment
50. 2014-15 Non-Resident Students Charged Tuition 0 0
51. Chapter 42 WADA to Enrollment Ratio 1.2204 1.2204
52. Non-Residents Converted to WADA 0.0000 0.0000Chapter 41 WADA
53. TEA Calculation of 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820
Link Back to ASATR Detail Report Report-ASATR1415
45
Or, Link Back to Report-SOF1415 Report-SOF14152014-15 Cost of Recapture - Level 3
LA PORTE ISD
101-916
Cost of Recapture Based on Data EntryEqualized Wealth Level = ($319500) Option 3 Option 4
1. 1992-93 M&O Tax Collections $14,927,545 $14,927,545
2. 1992-93 CED Distribution $19,417,505 $19,417,505
3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000
4. 1991 State Certified Property Value $2,950,398,018 $2,950,398,018
5. 2014-15 M&O Tax Collections $0 $0
6. 2014-15 Adopted M&O Tax Rate $1.0400 $1.0400
6a. 2014-15 Compressed M&O Rate $1.0000 $1.0000
7. 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820
8. 2013 State Certified Property Value Adjusted for Decline, if any $6,809,372,010 $6,809,372,010
9. 2014-15 ASF Amount $1,834,160 $1,834,160
10. Transfers Out, for Which Tuition is Paid 0 0
11. Tuition Paid per Student $0 $0
12. New Instructional Facilities Allotment (NIFA) $0 $0Type of Calculation
Hold Harmless Tax Rate
13. 1992-92 Total M&O Tax Revenue $34,345,050 $34,345,050
14. WADA Ratio (Current Year to 1992-93) 1.1333 1.1333
15. 1992-93 M&O Revenue Adjusted for WADA $38,924,175 $38,924,175
16. 1992-93 M&O Revenue Adjusted for WADA Less ASF $37,090,015 $37,090,015
17. 1992-93 Effective M&O Tax Rate 0.0133 0.0133
18. 2014-15 Hold Harmless Effective Tax Rate 0.0150 0.0150Tax Base at Equalized Level
19. Tax Base at Equalized Level $2,973,548,799 $2,973,548,799Tax Base at Hold Harmless Level
20. 1992-93 Hold Harmless Tax Base $2,472,667,679 N/A
21. Hold Harmless Tax Base Retained per WADA $265,682 N/A
22. Adjusted Hold Harmless Tax Base Retained per WADA $298,997 N/A
23. Adjusted Tax Base at Hold Harmless Level $2,782,732,357 N/A
24. Tax Base Retained $2,973,548,799 $2,973,548,799
25. Excess Tax Base $3,835,823,211 $3,835,823,211
26. Proportional Tax Base Reduction 0.5633 0.5633Cost of Buying WADA Before Cost Discounts
27. Cost Before Any Discounts $0 $0
28. Additional WADA Needed to Equalize Wealth 0.0000 0.0000
29. Cost per WADA: per 41.093 of the TEC (Est Min =$35.57) $0 $0
30. WADA Credit for Tuition Paid 0.0000 0.0000
31. WADA Credit for NIFA 0.0000 0.0000
32. WADA Needed to be Purchased 0.0000 0.0000
33. Adjusted Cost After WADA Credit $0 $0Potential Cost Discounts
Early Agreement Credit
34. 4% of Cost Before Discounts $0 N/A
35. $80 * Each WADA Needed to Equalize Wealth $0 N/A
36. Credit Amount $0 N/ACredit for CAD Costs
37. 2014-15 CAD Cost $661,254 $661,254
38. 2014-15 Cost Before Discounts $0 $0
39. 2014-15 M&O Tax Collections $0 $0
40. 2014-15 Credit Amount $0 $0
41. CAD Credit Balance From Prior Years $0 $0
42. Unclaimed Historical CAD Credit $0 $0
43. Total CAD Credit Amount $0 $0Estimated Final Costs
44. Cost With No Discounts $0 $045. Final Discounted Cost $0 $0
46
46. Final Cost per WADA $0 $0
Final Cost Calculation of Chapter 41 WADA
47. 2014-15 Chapter 42 WADA 9,306.8820 9,306.8820
48. 2014-15 Non-Resident Students Charged Tuition 0 0
49. 2014-15 Enrollment 7,626 7,626Type of Calculation
Resident Student Adjustment
50. 2014-15 Non-Resident Students Charged Tuition 0 0
51. Chapter 42 WADA to Enrollment Ratio 1.2204 1.2204
52. Non-Residents Converted to WADA 0.0000 0.0000Chapter 41 WADA
53. TEA Calculation of 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820
Link Back to ASATR Detail Report Report-ASATR1415
47
The format of the following Cost of Recapture report mirrors (for the most part) the report 84th Legislative Session
generated by TEA. The $319,500 recapture level follows the first level report. Release 2
6/3/2015
2015-16 Cost of Recapture - Level 1
LA PORTE ISD
101-916
Cost of Recapture Based on Data EntryEqualized Wealth Level = ($514000) Option 3 Option 4
1. 1992-93 M&O Tax Collections $14,927,545 $14,927,545
2. 1992-93 CED Distribution $19,417,505 $19,417,505
3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000
4. 1991 State Certified Property Value $2,950,398,018 $2,950,398,018
5. 2015-16 M&O Tax Collections $76,409,128 $76,409,128
6. 2015-16 Adopted M&O Tax Rate $1.0400 $1.0400
6a. 2015-16 Compressed M&O Rate $1.0000 $1.0000
7. 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190
8. 2014 State Certified Property Value Adjusted for Decline, if any $7,215,865,803 $7,215,865,803
9. 2015-16 ASF Amount $2,027,074 $2,027,074
10. Transfers Out, for Which Tuition is Paid 0 0
11. Tuition Paid per Student $0 $0
12. New Instructional Facilities Allotment (NIFA) $0 $0Type of Calculation
Hold Harmless Tax Rate
13. 1992-92 Total M&O Tax Revenue $34,345,050 $34,345,050
14. WADA Ratio (Current Year to 1992-93) 1.1333 1.1333
15. 1992-93 M&O Revenue Adjusted for WADA $38,921,821 $38,921,821
16. 1992-93 M&O Revenue Adjusted for WADA Less ASF $36,894,747 $36,894,747
17. 1992-93 Effective M&O Tax Rate 0.0133 0.0133
18. 2015-16 Hold Harmless Effective Tax Rate 0.0150 0.0150Tax Base at Equalized Level
19. Tax Base at Equalized Level $4,783,447,966 $4,783,447,966Tax Base at Hold Harmless Level
20. 1992-93 Hold Harmless Tax Base $2,459,649,770 N/A
21. Hold Harmless Tax Base Retained per WADA $264,299 N/A
22. Adjusted Hold Harmless Tax Base Retained per WADA $460,635 N/A
23. Adjusted Tax Base at Hold Harmless Level $4,286,818,171 N/A
24. Tax Base Retained $4,783,447,966 $4,783,447,966
25. Excess Tax Base $2,432,417,837 $2,432,417,837
26. Proportional Tax Base Reduction 0.3371 0.3371Cost of Buying WADA Before Cost Discounts
27. Cost Before Any Discounts $25,756,982 $25,756,982
28. Additional WADA Needed to Equalize Wealth 4,732.3304 4,732.3304
29. Cost per WADA: per 41.093 of the TEC (Est Min = $2,780) $5,443 $5,443
30. WADA Credit for Tuition Paid 0.0000 0.0000
31. WADA Credit for NIFA 0.0000 0.0000
32. WADA Needed to be Purchased 4,732.3304 4,732.3304
33. Adjusted Cost After WADA Credit $25,756,982 $25,756,982Potential Cost Discounts
Early Agreement Credit
34. 4% of Cost Before Discounts $1,030,279 N/A
35. $80 * Each WADA Needed to Equalize Wealth $378,586 N/A
36. Credit Amount $378,586 N/A
48
Credit for CAD Costs
37. 2015-16 CAD Cost $661,254 $661,254
38. 2015-16 Cost Before Discounts $25,756,982 $25,756,982
39. 2015-16 M&O Tax Collections $76,409,128 $76,409,128
40. 2015-16 Credit Amount $214,331 $0
41. CAD Credit Balance From Prior Years $0 $0
42. Unclaimed Historical CAD Credit $0 $0
43. Total CAD Credit Amount $214,331 $0Estimated Final Costs
44. Cost With No Discounts $25,756,982 $25,756,98245. Final Discounted Cost $25,164,065 $25,756,982
46. Final Cost per WADA $5,317 $5,443
Final Cost Calculation of Chapter 41 WADA
47. 2015-16 Chapter 42 WADA 9,306.3190 9,306.3190
48. 2015-16 Non-Resident Students Charged Tuition 0 0
49. 2015-16 Enrollment 7,673 7,673Type of Calculation
Resident Student Adjustment
50. 2015-16 Non-Resident Students Charged Tuition 0 0
51. Chapter 42 WADA to Enrollment Ratio 1.2129 1.2129
52. Non-Residents Converted to WADA 0.0000 0.0000Chapter 41 WADA
53. TEA Calculation of 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190
Link Back to ASATR Detail Report Report-ASATR1516
49
Or, Link Back to Report-SOF1516 Report-SOF15162015-16 Cost of Recapture - Level 3
LA PORTE ISD
101-916
Cost of Recapture Based on Data EntryEqualized Wealth Level = ($319500) Option 3 Option 4
1. 1992-93 M&O Tax Collections $14,927,545 $14,927,545
2. 1992-93 CED Distribution $19,417,505 $19,417,505
3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000
4. 1991 State Certified Property Value $2,950,398,018 $2,950,398,018
5. 2015-16 M&O Tax Collections $0 $0
6. 2015-16 Adopted M&O Tax Rate $1.0400 $1.0400
6a. 2015-16 Compressed M&O Rate $1.0000 $1.0000
7. 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190
8. 2014 State Certified Property Value Adjusted for Decline, if any $7,215,865,803 $7,215,865,803
9. 2015-16 ASF Amount $2,027,074 $2,027,074
10. Transfers Out, for Which Tuition is Paid 0 0
11. Tuition Paid per Student $0 $0
12. New Instructional Facilities Allotment (NIFA) $0 $0Type of Calculation
Hold Harmless Tax Rate
13. 1992-92 Total M&O Tax Revenue $34,345,050 $34,345,050
14. WADA Ratio (Current Year to 1992-93) 1.1333 1.1333
15. 1992-93 M&O Revenue Adjusted for WADA $38,921,821 $38,921,821
16. 1992-93 M&O Revenue Adjusted for WADA Less ASF $36,894,747 $36,894,747
17. 1992-93 Effective M&O Tax Rate 0.0133 0.0133
18. 2015-16 Hold Harmless Effective Tax Rate 0.0150 0.0150Tax Base at Equalized Level
19. Tax Base at Equalized Level $2,973,368,921 $2,973,368,921Tax Base at Hold Harmless Level
20. 1992-93 Hold Harmless Tax Base $2,459,649,770 N/A
21. Hold Harmless Tax Base Retained per WADA $264,299 N/A
22. Adjusted Hold Harmless Tax Base Retained per WADA $297,441 N/A
23. Adjusted Tax Base at Hold Harmless Level $2,768,082,043 N/A
24. Tax Base Retained $2,973,368,921 $2,973,368,921
25. Excess Tax Base $4,242,496,883 $4,242,496,883
26. Proportional Tax Base Reduction 0.5879 0.5879Cost of Buying WADA Before Cost Discounts
27. Cost Before Any Discounts $0 $0
28. Additional WADA Needed to Equalize Wealth 0.0000 0.0000
29. Cost per WADA: per 41.093 of the TEC (Est Min =$35.57) $0 $0
30. WADA Credit for Tuition Paid 0.0000 0.0000
31. WADA Credit for NIFA 0.0000 0.0000
32. WADA Needed to be Purchased 0.0000 0.0000
33. Adjusted Cost After WADA Credit $0 $0Potential Cost Discounts
Early Agreement Credit
34. 4% of Cost Before Discounts $0 N/A
35. $80 * Each WADA Needed to Equalize Wealth $0 N/A
36. Credit Amount $0 N/ACredit for CAD Costs
37. 2015-16 CAD Cost $661,254 $661,254
38. 2015-16 Cost Before Discounts $0 $0
39. 2015-16 M&O Tax Collections $0 $0
40. 2015-16 Credit Amount $0 $0
41. CAD Credit Balance From Prior Years $0 $0
42. Unclaimed Historical CAD Credit $0 $0
43. Total CAD Credit Amount $0 $0Estimated Final Costs
44. Cost With No Discounts $0 $045. Final Discounted Cost $0 $0
50
46. Final Cost per WADA $0 $0
Final Cost Calculation of Chapter 41 WADA
47. 2015-16 Chapter 42 WADA 9,306.3190 9,306.3190
48. 2015-16 Non-Resident Students Charged Tuition 0 0
49. 2015-16 Enrollment 7,673 7,673
Type of Calculation
Resident Student Adjustment
50. 2015-16 Non-Resident Students Charged Tuition 0 0
51. Chapter 42 WADA to Enrollment Ratio 1.2129 1.2129
52. Non-Residents Converted to WADA 0.0000 0.0000
Chapter 41 WADA
53. TEA Calculation of 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190
Link Back to ASATR Detail Report Report-ASATR1516
51
52
Budget Summary Report for LA PORTE ISD2014 - 15 Actual Budget 2015 - 16 Adopted Budget
Aggregrate
Expenditures
Per Pupil
Expenditures
Aggregrate
Expenditures
Per Pupil
Expenditures
Instruction Instruction
11 Instruction $35,790,070 $4,633 11 Instruction $37,963,877 $4,958
12
Instructional
Resources,
Media Services $511,098 $66 12
Instructional
Resources, Media
Services $516,471 $67
13
Curriculum
Development &
Staff
Development $576,802 $75 13
Curriculum
Development & Staff
Development $797,675 $104
95
Payment to
Juvenile Justice
AEP $19,620 $3 95
Payment to Juvenile
Justice AEP $19,800 $3
Total: $36,897,590 $4,776 Total: $39,297,823 $5,132
Instructional
Support
Instructional
Support
21
Instructional
Leadership $1,214,232 $157 21
Instructional
Leadership $1,374,553 $180
23
School
Leadership $4,143,080 $536 23 School Leadership $4,196,272 $548
31
Guidance &
Counseling,
Evaluation $2,052,726 $266 31
Guidance &
Counseling,
Evaluation $2,144,623 $280
32
Social Work
Services $206,335 $27 32
Social Work
Services $212,682 $28
33 Health Services $774,617 $100 33 Health Services $815,501 $107
36
Co-curricular/
Extra-curricular
Activities $1,377,990 $178 36
Co-curricular/ Extra-
curricular Activities $1,444,669 $189
Total $9,768,980 $1,265 Total $10,188,300 $1,331
$0
Central
Administration
Central
Administration $0
41
General
Administration $3,124,617 $404 41
General
Administration $3,129,622 $409
District
Operations
District
Operations
51
Plant
Maintenance &
Operations $7,842,384 $1,015 51
Plant Maintenance &
Operations $8,083,067 $1,056
52
Security and
Monitoring $583,960 $76 52
Security and
Monitoring $571,919 $75
53 Data Processing $1,391,612 $180 53 Data Processing $1,506,620 $197
34
Student
Transportation $3,227,841 $418 34
Student
Transportation $3,432,529 $44835 Food Services $4,212,817 $545 35 Food Services $4,490,970 $587
Total: $17,258,614 $2,234 Total: $18,085,105 $2,362
Debt Service Debt Service
71 Debt Service $17,054,491 $2,208 71 Debt Service $22,466,603 $2,934
Other Other
61
Community
Service $62,600 $8 61 Community Service $63,208 $8
81
Facilities
Acquisition and
Construction $0 $0 81
Facilities
Acquisition and
Construction $0 $0
91
Contracted
Instructional
Services
Between Public
schools $20,414,636 $2,643 91
Contracted
Instructional
Services Between
Public schools $25,164,065 $3,286
92
Incremental Cost
Associated with
Chapter 41
School Districts $0 $0 92
Incremental Cost
Associated with
Chapter 41 School
Districts $0 $0
93
Payments to
Fiscal Agents for
Shared Service
Arrangements $12,765 $2 93
Payments to Fiscal
Agents for Shared
Service
Arrangements $2,765 $0
97
Payments to Tax
Increment Funds $950,000 $123 97
Payments to Tax
Increment Funds $1,235,630 $161
99
Inter-government
charges not
Defined in Other
codes $795,000 $103 99
Inter-government
charges not Defined
in Other codes $850,000 $111
Total: $22,235,001 $2,878 Total: $27,315,668 $3,567
ESC 12/Template/May 2009/Admin Lead-SF
56
–» Created by TEA
–» FAR Module (Financial Accounting & Reporting) contains all account codes:
http://www.tea.state.tx.us/index4.aspx?id=1222 select "Module 1 Financial Accounting and Reporting (FAR)"
–» Account codes are uniform throughout the state, except for locally defined codes
– – – – – –
Major Account Major Detail
Classification
_________ Indicates a mandatory code for State reporting purposes
_ _ _ _ _ _ Indicates a code that may be used at local option
La Porte Independent School District
Budget Manual
Fiscal Year July 1, 2015 to June 30, 2016
Account Code Structure
Local Program Local
Fiscal Intent Option Codes
Fund/Group Year Function 1 and 2 Organization Code 3, 4 and 5 Object
X X X X X X X X XX X X X X X X X X X X
Codes (001-999)
Detail Major Detail
Fund Fiscal Function Sub-Object Organization
Year Codes: Codes
Program Budget Object Codes:
Group: Clearing Accts 4XXX)
Intent Manager Assets (1XXX)
(1XX-8XX) Code (11-99) (00-ZZ) Codes Codes Liabilities (2XXX)
Codes:
Account (0-9) (11-99) (000-999) Fund Equity (3XXX)
Other Uses,
Non-Operating Exp
Transfers Out (8XXX)
(9XX) Revenues (5XXX)
Expenditures (6XXX)
Other Resources,
Non-Operating Rev
Transfers In (7XXX)
57
Fund Title Fund Title
1996 General Fund 8066 LPHS General Scholarship Fund
8076 DeWalt General Scholarship
2116 ESEA, Title I, Part A - Improving Basic Programs 8166 Academic Scholarship
2246 IDEA - Part B, Formula 8176 Apple Corp Scholarship
2256 IDEA - Part B, Preschool 8186 Coca Cola Scholarship
2266 IDEA - Part B, Discretionary 8196 Ella Cline Scholarship
2376 ESEA Title IV - Safe and Drug-Free Schools 8206 Gus Groos Scholarship
2406 National School Breakfast and Lunch Program 8216 Jack Pemberton Scholarship
2446 Career and Technical - Basic Grant 8226 Judi Roush Dunn Scholarship
2556 ESEA, Title II, Part A - Teacher and Principal
Training and Recruiting
8236 Marlene Huber Scholarship
2636 Title III 8246 Milan Svambera Scholarship
2726 Medicaid Administrative Claiming Program - MAC 8256 Susie Weiser Scholarship
2896 Title VI Part A Summer School LEP 8266 VFW Scholarship
8276 Pepsi Scholarship
3976 Advanced Placement 8286 Ruth Kicklighter Scholarship
4106 State Textbook Fund 8296 Baker Alumni Scholarship
4296 License Plate Program 8306 Rotary Foundation Scholarship
4616 Campus Activity Funds 8636 Payroll Clearing Fund
4806 Aerospace Academy 8646 Accounts Payable Clearing Fund
4816 Education Foundation Grants 8656 Student Activity Funds
4826 School Health Advisory Council 8766 Crime stoppers (Locally Defined Agency Funds)
4836 Local Grants/Donations 8776 Campus/Department Agency Funds
4846 School Health Advisory EKG
9016 General Capital Assets
5996 Debt Service Fund 9026 Long-Term Debt
6486 Capital Projects Fund Bond Authorization 2005
6496 2014 Bond Fund
6996 Capital Projects Fund Tax Increment
Reinvestment Zone
7526 Print Shop (Internal Service Fund)
7536 Workers Compensation Insurance (Internal
Service Fund)
200-379 Special Revenue (Federal Funds)
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
100-199 General Fund 800-859 Trust Funds (Fiduciary Fund Types )
750-799 Internal Service Funds
380-459 Special Revenue (State Funds)
460-499 Special Revenue (Local Funds) 860-899 Agency Funds (Fiduciary Fund Types)
900-902 Capital Assets; Long-Term Debt
500-599 Debt Service Funds
600-699 Capital Projects Funds
58
Function Title00 Undefined (Used with Revenue Accounts Only)
11 Instruction12 Instructional Resources and Media Services (Library)13 Curriculum Development and Instructional Staff Development
21 Instructional Leadership23 School Leadership
31 Guidance, Counseling and Evaluation Services32 Social Work Services33 Health Services34 Student (Pupil) Transportation35 Food Services36 Extracurricular Activities
41 General Administration
51 Facilities Maintenance and Operations52 Security and Monitoring Services53 Data Processing Services
61 Community Services
71 Debt Service
81 Facilities Acquisition and Construction
91 Contracted Instructional Services Between Public Schools92 Incremental Costs Associated with Chapter 41, Texas Education Code, Purchase or
Sale of WADA93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements95 Payments to Juvenile Justice Alternative Education Program97 Payments to Tax Increment Fund99 Other Governmental Charges
9X Intergovernmental Charges
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
1X Instructional and Instructional Related Services
2X Instructional and School Leadership
3X Student Support Services
4X Administrative Support Services
5X Support Services - Non-Student Based
6X Ancillary Services
7X Debt Service
8X Capital Outlay
59
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
00 General 5A LPHS Renovations Pkg 1 9J DeWalt - Parking
01 Art 5B Baseball Field Renovation 9K Lomax Elem - Parking
02 English / Language Arts 5C LPHS Park Lot/Field House 9L LPHS - 5th St Rebuild
03 Campus Newspapers 5D LPHS Renovations Pkge 2 9M Misc Bond Constr
04 Yearbook 5E LPHS PE Center 9N Heritage Elem Renovations
05 Technology 5F Support Services 9O Lomax JH Renovations
06 Drama 5G Fifth Grade 9P Bayshore Elem Renovations
07 Thespians 5H LPHS Stadium Field Turf A0 Milan Svambera Scholrship
08 Foreign Language 5J JROTC Building Renovation A1 Academic Scholarship
09 Coop Supplies 5K LPHS Stadium Renovations A2 Ell Cline Scholarship
10 Esc10 Ima Tech Lending Pg 5L 2014 Bond LPHS Renovation A3 Gus Groos Scholarship
11 IA Drafting 5M 2014 Bond Multipurpose Facility A4 Judi Roush Dunn Scholrshp
12 History & Science Fair 5S LPHS Stadium Wall Padding A5 Jack Pemberton Schlrship
13 Journalism 5T LPHS - Theatre Renovation A6 Marlene Huber Mem.Schlrsp
14 IA Woodworking 5W DeWalt Alternative School A7 Harold Barclay Scholarshp
15 Pre-Kindergarten 60 VOE A8 Apple Corps Scholarship
17 Math 61 Homemaking Useful A9 Susie Weiser Scholarship
18 Music 63 CVAE/ICT Coop Supplies AC Athletic Camp
19 Paper & Xerox Supplies 64 CVAE Home Community Foods AG Agriculture
1C District Technology Cntr 65 CVAE Home / Community AI Attendance Incentive
1M Misc Constr-Lphs/Stadm 66 Auto Mechanics AM Accelerated Math Init
20 Physical Education 67 Welding Trades AP LPHS Bulldog Scholars CLU
21 Reading Materials 68 Production Agriculture AR Accelerated Reading Ini
23 Science 6A Baker 6th Maint Pkge AT Athletic Trainer
24 Teaching Aids & Materials 6B Baker 6th Renovations AV Avid Tutors
25 Social Studies 6C La Porte Junior Add/Renv BC Business Careers
26 Central Printing 6D Baker 6th Gr Renovations BD CPE Beach Day
27 Honors Courses 70 Auto Body Repair BL Bowling Club
2C Constr For Tech Cabling 7A Roofing Package BM LPE BP Bilingual Math Grnt
2M Misc Constr-Rizz Re-Roof 82 Academic Decathlon BP Bulldog Productions
31 Employee Relations 83 Golf BS Lcl Grnt Cas Back Supprt
32 Public Relations 87 Cross Country BY Bayshore Elementary
34 Sanitation Services 88 Power Lifting CA Catering
36 Nutrition Education 89 Football CC Coca Cola
37 Pest Control 8D Old Facility Demolition CI Career In Teaching
38 Paper/Plastic 8F Bayshore Elem (Existing) CP CPR Special Programs
3D Transportation 90 Tennis CT Church Tutoring Grant RZE
3M Misc Construction-RZE Roof 91 Volleyball D1 Crime Stoppers
42 Custodians 92 Soccer DC LPHS Dupont Computer Grnt
43 Grounds Maintenance 93 Swimming DE Dual Enrollment
44 General Maintenance 94 Basketball DF USDA Commodity Delivery Fee
45 Computers 95 Baseball DI LXE Dupont Ipod Tch Grnt
46 Plumbing 96 Softball DL Dual Language
47 Electrical 97 Track DP Lcl Grant Dupont Draft Tb
48 HVAC 98 Film DW District Wide Pk
4A Land Acquisition S2005A 99 Training Supplies DY Dyslexia
4B 2014 Bond 9B Reid Elementary School E0 Grant-10
50 Roofing 9C Lomax Elementary School E1 Grant-1
51 Uniforms 9D Rizzuto Elementary School E2 Grant-2
53 Fire Alarms 9E College Park Elem Renv E3 Grant-3
56 Project Leap 9F Bayshore Elem (New Sch) E4 Grant-4
58 Homemaking 9G La Porte Elem Renovations E5 Grant-5
59 Homemaking Foods 9H College Park Elementary E6 Grant-6
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Code
60
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
E7 Grant-7 HN Partners In Education NE Other Than Elementary
E8 Grant-8 HP Hepatitis B Vaccine NG Instrument/Uniforms Fee
E9 Grant-9 HT Junior Achievement NM AP Psychology
EA Grant-A HV Library Activity Fund NP Pemberton Planetaruim Mai
EB Grant-B HZ Lock Fund NQ Concessions Athletics
EC Grant-C IK Hurricane Ike NV Pe Activity - HS
ED Summer Special Ed IM School Improvement Progrm OH Math Dept
EE Grant-E IP Insurance-Participation OI Career Tech
EF Education Foundation IQ Honor Roll OK Vending Machines
EG Grant-G IT Instructional Technology ON Student Fees
EH Grant-H IY IYG Grant OR Bayshore Olympics
EJ Grant-J JF Girls Athletics OT Environmental Improvement
EK Grant-K JH Book Fair OV PE Uniform Fees
EL Elementary JO Fund Raiser P1 Athl Plyf-Oth Schl-Game 1
EM Grant-M JR Shell Grant JROTC P2 Athl Plyf-Oth Schl-Game 2
EN Grant-N JW ROTC Club P3 Playoff Game 3
EP Grant-P JX Scholarship Fund P4 Playoff Game 4
EQ Grant-Q JY Scholarship - Faculty PA Paint
ER Grant-R KD School Store PC Food Service Other Supp
ES Grant-S KG Ekg Grant PD Police Dept-Crime Stopper
ET Grant-T KH G/T Sat PG Pre-Kindergarten Grant
EU Grant-U KI Science PK Pre-Kindergarten
EV Grant-V KO Community Education PL Plato
EW Grant-W KS Flower Fund PP Practical Parenting/Pep
EX Grant-X KX Picture Fund PS Pepsi Scholarship
EY Grant-Y KY Re-Cycle/Earth Save Fund PT Athletic Playoff
EZ Grant-Z LA Laundry R4 Region 4 Prof Dvp Grant
F1 2014 Bond-Band LB Faculty Fund RI LPE Reading Is Fund Grnt
F2 2014 Bond-Orchestra LD CTE Auto Mechanic Parts RS Reserved-St Mndt'D Setasd
F3 2014 Bond-Choir LF CTE Auto Paint Parts RT Baker Ppg Art Supp Grnt
F4 2014 Bond-Dance LG Baker Library Book Grnt SC State Compensatory Ed
F5 2014 Bond-Theater LL Literacy Library SD Staff Development
F6 2014 Bond-Art LN CTE Deca Club SE Summer Elementary School
F7 2014 Bond-Elem Music LO CTE Drafting Club SF Soar Fdn Diabetes Grant
F8 2014 Bond-Gen Fine Arts LP CTE FFA Club SG HR CAS Stepladder Grnt
FA Fellowship-Christian Athl LS Life Skills SH Summer High School
FC Fine Arts Camp LT Admin LapTop Program SJ Summer Jr High School
GA Art Fees M1 2014 Bond Maint Gen Facilities SL Summer LEP School
GB Boys Athletics M2 2014 Bond Maintenance Grounds SO Special Olympics
GC Awards Reception M3 2014 Bond Maintenance Plumbing SR Staff Retreat
GF Golf Cart M4 2014 Bond Maintenance Electric SS Lcl Grnt-Church Sch Suppl
GK Desktop Publishing M5 2014 Bond Maintenance HVAC ST Strength & Conditioning
GO Exam Fees M6 2014 Bond Maintenance Uniforms T1 2014 Bond Transportation
GR Lcl Grnt Txdot Proj Gradu M7 2014 Bond Maintenance Paint TC Technology Camp
GW Industrial Arts M8 2014 Bond Maintenance Projects TE Texas Essenential Knowled
GZ Library Fines MA CTE Welding Parts TK Taks
HB Homebound Instruction MB CTE Woodworking Club TL Teen Leadership
HD La Porte Head Start ME CPE Cougar Fund TO PTO Donation JRE
HF School Supplies MF Donation Fund TR Truth
HI Student Council MJ PTO Bus Trips TS Edu Fndtn Freshman Shirt
HJ Summer School Fees MK CPE Home Readers TW Grant-Texas Wildlife LXE
HK Textbooks Fees MM Money Management TX Textbook Custodian
HM Yearbook Sales MP LPHS Poh Maritime Academy UE Shattered Dreams
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Code
61
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
VF VFW Scholarship YA Business-Finance Software YM Admin Roof S2005A
VP Voucher Program YB Baseball Field Renovation YN Network
VR 504-Vocational Rehab Act YC Curriculum Fine Arts YP Printers
WM Wal Mrt Lib Grnt Baker YD Desktops YS Science-Bond S2005A
X1 Public Announcment System YE Elementary School S2005A YT Techology Dept S2005A
XG LPE Exxon Math/Sci Grnt YF Lab Furniture YU Technology Kronos Upgrade
XH Spc Svc Exxon Hlth Svc YH Cabling YV Technology Miscellaneous
XX Project Management YI Curriculum Software YW Wireless
XY Project Consulting Servic YJ Student Laptop Initiative YX Other Uses S2005A
XZ Builders Contingency YL Curriculum Library Books ZZ Contingency
Y1 2014 Bond Misc Technology
Sub Object Codes Sorted by Code
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
62
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
4B 2014 Bond 9F Bayshore Elem (New Sch) MF Donation Fund
5L 2014 Bond LPHS Renovation 9P Bayshore Elem Renovations 06 Drama
M1 2014 Bond Maint Gen Facilities BY Bayshore Elementary DE Dual Enrollment
M4 2014 Bond Maintenance Electric OR Bayshore Olympics DL Dual Language
M2 2014 Bond Maintenance Grounds JH Book Fair DY Dyslexia
M5 2014 Bond Maintenance HVAC BL Bowling Club TS Edu Fndtn Freshman Shirt
M7 2014 Bond Maintenance Paint GB Boys Athletics EF Education Foundation
M3 2014 Bond Maintenance Plumbing XZ Builders Contingency KG Ekg Grant
M8 2014 Bond Maintenance Projects BP Bulldog Productions 47 Electrical
M6 2014 Bond Maintenance Uniforms BC Business Careers EL Elementary
Y1 2014 Bond Misc Technology YA Business-Finance Software YE Elementary School S2005A
5M 2014 Bond Multipurpose Facility YH Cabling A2 Ell Cline Scholarship
T1 2014 Bond Transportation 03 Campus Newspapers 31 Employee Relations
F6 2014 Bond-Art CI Career In Teaching 02 English / Language Arts
F1 2014 Bond-Band OI Career Tech OT Environmental Improvement
F3 2014 Bond-Choir CA Catering 10 Esc10 Ima Tech Lending Pg
F4 2014 Bond-Dance 26 Central Printing GO Exam Fees
F7 2014 Bond-Elem Music CT Church Tutoring Grant RZE LB Faculty Fund
F8 2014 Bond-Gen Fine Arts CC Coca Cola FA Fellowship-Christian Athl
F2 2014 Bond-Orchestra 9E College Park Elem Renv 5G Fifth Grade
F5 2014 Bond-Theater 9H College Park Elementary 98 Film
VR 504-Vocational Rehab Act KO Community Education FC Fine Arts Camp
82 Academic Decathlon 45 Computers 53 Fire Alarms
A1 Academic Scholarship NQ Concessions Athletics KS Flower Fund
AM Accelerated Math Init 2C Constr For Tech Cabling PC Food Service Other Supp
AR Accelerated Reading Ini ZZ Contingency 89 Football
LT Admin LapTop Program 09 Coop Supplies 08 Foreign Language
YM Admin Roof S2005A BD CPE Beach Day JO Fund Raiser
AG Agriculture ME CPE Cougar Fund KH G/T Sat
NM AP Psychology MK CPE Home Readers 00 General
A8 Apple Corps Scholarship CP CPR Special Programs 44 General Maintenance
01 Art D1 Crime Stoppers JF Girls Athletics
GA Art Fees 87 Cross Country 83 Golf
P1 Athl Plyf-Oth Schl-Game 1 LD CTE Auto Mechanic Parts GF Golf Cart
P2 Athl Plyf-Oth Schl-Game 2 LF CTE Auto Paint Parts E1 Grant-1
AC Athletic Camp LN CTE Deca Club E0 Grant-10
PT Athletic Playoff LO CTE Drafting Club E2 Grant-2
AT Athletic Trainer LP CTE FFA Club E3 Grant-3
AI Attendance Incentive MA CTE Welding Parts E4 Grant-4
70 Auto Body Repair MB CTE Woodworking Club E5 Grant-5
66 Auto Mechanics YC Curriculum Fine Arts E6 Grant-6
AV Avid Tutors YL Curriculum Library Books E7 Grant-7
GC Awards Reception YI Curriculum Software E8 Grant-8
6D Baker 6th Gr Renovations 42 Custodians E9 Grant-9
6A Baker 6th Maint Pkge 65 CVAE Home / Community EA Grant-A
6B Baker 6th Renovations 64 CVAE Home Community Foods EB Grant-B
LG Baker Library Book Grnt 63 CVAE/ICT Coop Supplies EC Grant-C
RT Baker Ppg Art Supp Grnt GK Desktop Publishing EE Grant-E
95 Baseball YD Desktops EG Grant-G
5B Baseball Field Renovation 9J DeWalt - Parking EH Grant-H
YB Baseball Field Renovation 5W DeWalt Alternative School EJ Grant-J
94 Basketball 1C District Technology Cntr EK Grant-K
8F Bayshore Elem (Existing) DW District Wide Pk EM Grant-M
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Description
63
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
EN Grant-N LL Literacy Library PP Practical Parenting/Pep
EP Grant-P HZ Lock Fund 15 Pre-Kindergarten
EQ Grant-Q 9K Lomax Elem - Parking PK Pre-Kindergarten
ER Grant-R 9C Lomax Elementary School PG Pre-Kindergarten Grant
ES Grant-S 9O Lomax JH Renovations YP Printers
ET Grant-T BM LPE BP Bilingual Math Grnt 68 Production Agriculture
TW Grant-Texas Wildlife LXE XG LPE Exxon Math/Sci Grnt XY Project Consulting Servic
EU Grant-U RI LPE Reading Is Fund Grnt 56 Project Leap
EV Grant-V 9L LPHS - 5th St Rebuild XX Project Management
EW Grant-W 5T LPHS - Theatre Renovation MJ PTO Bus Trips
EX Grant-X AP LPHS Bulldog Scholars CLU TO PTO Donation JRE
EY Grant-Y DC LPHS Dupont Computer Grnt X1 Public Announcment System
EZ Grant-Z 5C LPHS Park Lot/Field House 32 Public Relations
43 Grounds Maintenance 5E LPHS PE Center 21 Reading Materials
A3 Gus Groos Scholarship MP LPHS Poh Maritime Academy KY Re-Cycle/Earth Save Fund
A7 Harold Barclay Scholarshp 5A LPHS Renovations Pkg 1 R4 Region 4 Prof Dvp Grant
HP Hepatitis B Vaccine 5D LPHS Renovations Pkge 2 9B Reid Elementary School
9N Heritage Elem Renovations 5H LPHS Stadium Field Turf RS Reserved-St Mndt'D Setasd
12 History & Science Fair 5K LPHS Stadium Renovations 9D Rizzuto Elementary School
HB Homebound Instruction 5S LPHS Stadium Wall Padding 50 Roofing
58 Homemaking DI LXE Dupont Ipod Tch Grnt 7A Roofing Package
59 Homemaking Foods A6 Marlene Huber Mem.Schlrsp JW ROTC Club
61 Homemaking Useful 17 Math 34 Sanitation Services
IQ Honor Roll OH Math Dept JY Scholarship - Faculty
27 Honors Courses A0 Milan Svambera Scholrship JX Scholarship Fund
SG HR CAS Stepladder Grnt 9M Misc Bond Constr IM School Improvement Progrm
IK Hurricane Ike 1M Misc Constr-Lphs/Stadm KD School Store
48 HVAC 2M Misc Constr-Rizz Re-Roof HF School Supplies
11 IA Drafting 3M Misc Construction-RZE Roof 23 Science
14 IA Woodworking MM Money Management KI Science
GW Industrial Arts 18 Music YS Science-Bond S2005A
IT Instructional Technology YN Network UE Shattered Dreams
NG Instrument/Uniforms Fee 36 Nutrition Education JR Shell Grant JROTC
IP Insurance-Participation 8D Old Facility Demolition SF Soar Fdn Diabetes Grant
IY IYG Grant NE Other Than Elementary 92 Soccer
A5 Jack Pemberton Schlrship YX Other Uses S2005A 25 Social Studies
13 Journalism PA Paint 96 Softball
5J JROTC Building Renovation 19 Paper & Xerox Supplies XH Spc Svc Exxon Hlth Svc
A4 Judi Roush Dunn Scholrshp 38 Paper/Plastic SO Special Olympics
HT Junior Achievement HN Partners In Education SD Staff Development
9G La Porte Elem Renovations NV Pe Activity - HS SR Staff Retreat
HD La Porte Head Start OV PE Uniform Fees SC State Compensatory Ed
6C La Porte Junior Add/Renv NP Pemberton Planetaruim Mai ST Strength & Conditioning
YF Lab Furniture PS Pepsi Scholarship HI Student Council
4A Land Acquisition S2005A 37 Pest Control ON Student Fees
LA Laundry 20 Physical Education YJ Student Laptop Initiative
DP Lcl Grant Dupont Draft Tb KX Picture Fund SE Summer Elementary School
BS Lcl Grnt Cas Back Supprt PL Plato SH Summer High School
GR Lcl Grnt Txdot Proj Gradu P3 Playoff Game 3 SJ Summer Jr High School
SS Lcl Grnt-Church Sch Suppl P4 Playoff Game 4 SL Summer LEP School
HV Library Activity Fund 46 Plumbing HJ Summer School Fees
GZ Library Fines PD Police Dept-Crime Stopper ED Summer Special Ed
LS Life Skills 88 Power Lifting 5F Support Services
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Description
64
Sub
ObjectDescription
Sub
ObjectDescription
Sub
ObjectDescription
A9 Susie Weiser Scholarship TE Texas Essenential Knowled OK Vending Machines
93 Swimming TX Textbook Custodian VF VFW Scholarship
TK Taks HK Textbooks Fees 60 VOE
24 Teaching Aids & Materials 07 Thespians 91 Volleyball
05 Technology 97 Track VP Voucher Program
TC Technology Camp 99 Training Supplies WM Wal Mrt Lib Grnt Baker
YU Technology Kronos Upgrade 3D Transportation 67 Welding Trades
YV Technology Miscellaneous TR Truth YW Wireless
YT Techology Dept S2005A 51 Uniforms 04 Yearbook
TL Teen Leadership DF USDA Commodity Delivery Fee HM Yearbook Sales
90 Tennis
Sub Object Codes Sorted by Description
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
65
Organizatio
n CodeDescription
001 LA PORTE HIGH SCHOOL
002 DEWALT HIGH SCHOOL
009 HIGH POINT ALT SCHOOL
032 JUVENILE JUSTICE ALT.ED.P
041 LA PORTE JR HIGH
042 BAKER JR HIGH
043 LOMAX JR HIGH
101 JENNIE REID ELEMENTARY
102 HERITAGE ELEMENTARY
103 LA PORTE ELEMENTARY
104 BAYSHORE ELEMENTARY
105 COLLEGE PARK ELEMENTARY
106 LOMAX ELEMENTARY
107 RIZZUTO ELEMENTARY
699 SUMMER SCHOOL CAMPUS
701 SUPERINTENDENT'S OFFICE
702 BOARD OF TRUSTEES
703 TAX APPRAISAL/COLLECTION
750 GENERAL ADMINISTRATION
999 DISTRICT WIDE SERVICES
699 Summer School Organization
700 Organization Units Administrative
900 Undefined Organizational Units
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
001-040 High School Campuses
041-100 Junior High/Middle School Campuses
101-698 Elementary School Campuses
66
Program
Intent
Codes
Description
00 REVENUES
11 Basie Educational Service
21 Gifted and Talented
22 Career and Technical
23 Services to Students with Disabilities (Special Education)
24 Accelerated Education
25 Bilingual Education and Special Language Programs
26 Nondisciplinary Alternative Education Programs - AEP Services
27 Nondisciplinary Alternative Education Programs
28 Disciplinary Alternative Education Program - DAEP Basic Services
29 Disciplinary Alternative Education Program - DAEP State Compensatory Education Supplemental
Costs30 Title I, Part A School wide Activities Related to State Compensatory Education (SCE) and Other
Costs on Campuses with 40% or More Educationally Disadvantaged Students31 High School Allotment
32 Pre Kindergarten
33 Pre Kindergarten Special Education
34 Pre Kindergarten State Compensatory Education
35 Pre Kindergarten Bilingual
91 Athletics and Related Activities
99 Undistributed
9X Other
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
1X Basic Services
2X, 3X Enhanced Services
67
Budget
Manager
Code
Budget Budget Manager
000 PAYROLL ACCOUNTS Business/HR
010 LA PORTE HIGH SCHOOL Todd Schoppe
011 LA PORTE JUNIOR HIGH Candace Pohl
012 BAKER 6TH GRADE Mindy Evans
013 LOMAX JR HIGH Danette Tilley
014 JENNIE REID Patty Herrera-Johnson
015 HERITAGE ELEMENTARY Grisel Wallace
016 LA PORTE ELEMENTARY Carol Williams
017 BAYSHORE ELEMENTARY Vickie Gentile
018 COLLEGE PARK Camilla Whitlock
019 LOMAX ELEMENTARY Alicia Upchurch
020 RIZZUTO ELEMENTARY Deanna Narcisse
021 DE WALT ALTERNATIVE SCHL Debbie Stewart
023 CAREER AND TECHNICAL ED Debbie Seibert
024 BAND Matthew Burke
025 CHOIR Matthew Burke
026 ORCHESTRA Matthew Burke
027 CHATOS Matthew Burke
028 FINE ARTS Matthew Burke
029 CHEERLEADING Jeff LaReau
030 SUPERINTENDENT Lloyd Graham
031 BUSINESS OFFICE Vicki Garcia
032 PERSONNEL OFFICE Isela Montes
034 MAINTENANCE/CAPITAL PROJ Corey Marlar
035 TRANSPORTATION Corey Marlar
036 BOYS ATHLETICS Jeff LaReau
037 GIRLS ATHLETICS Jeff LaReau
038 HIGH SCHOOL ALLOTMENT David Knowles/Linda Wadleigh
039 SPECIAL PROGRAMS Cynthia Anderson
040 STATE/FED PROGRAMS Vonn Murray
041 SECONDARY EDUCATION David Knowles
042 ELEMENTARY EDUCATION Jewel Whitfield
043 TECHNOLOGY Eddie Hill
044 COMMUNICATIONS/PUBLC/PIO Terri Cook
045 INSTRUCTIONAL TECHNOLOGY Eddie Hill
047 DEPUTY SUPERINTENDENT Linda Wadleigh
054 SCHOOL NUTRITION Yvonne Bennett
061 DEPUTY SUPERINTENDENT Mike Clausen
090 CHAPTER 41 Rhonda Cumbie
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
68
Account Description Account Description
6321 Textbooks
6112 Salaries / Wages - Substitute Teachers 6325 Reading Materials
6118 Extra Pay - Professionals 6326 Subscriptions
6119 Salaries / Wages - Teachers/Professionals 6329 Reading Materials
6121 Extra Duty & OT - Support Staff 6339 Testing Materials
6122 Salaries Support Staff Substitutes
6128 Salaries / Wages - Part-time & Substitutes 6341 Food
6129 Salaries / Wages - Support Staff 6342 Non-Food
6343 Food Items for Sale
6137 Sick Leave Payoff 6344 USDA Commodities
6138 Vacation Payoff 6348 Food Supplies - Locally Defined
6139 Employee Allowances 6349 Food Service Supplies - Misc
6141 Social Security / Medicare 6395 Supplies - Audio / Visual
6142 Group Health and Life Insurance 6396 Supplies - Computer
6143 Workers' Compensation 6397 Freight & Postage
6144 TRS On-Behalf Payments 6398 Central Printing
6144.MC Medicare Part D on Behalf 6399 General Supplies
6145 Unemployment Compensation 6399.EA General Supplies-Employee Appreciation
6146 TRS Care / Statutory Minimum Payments
6149 Disability
6411.IS Travel & Subsistence - Employee Only, In State
6411.OS Travel & Subsistence - Employee Only, Out of State
6211 Legal Services 6412.IS Travel & Subsistence - Students, In State
6212 Audit Services 6412.OS Travel & Subsistence - Students, Out of State
6213 Tax & Appraisal Collection 6419.IS Travel & Subsistence - Non-Employees, In State
6218 Contract Serv/Tchr/Xduty 6419.OS Travel & Subsistence - Non-Employees, Out of State
6219 Professional Services
6425 Property Insurance
6221 Staff Tuition & Related Fees - Higher Ed 6427 Bonding Expenses
6222 Student Tuition - Public Schools 6429 Insurance / Other Liability
6223 Student Tuition - Other Than to Public Sch
6224 Student Attendance Credits 6439 Election Costs
6229 Tuition & Transfer Payments
6492 Payments to Fiscal Agents
6239 Education Service Center Services 6494 Reclass Transportation Expenditures
6495 Dues
6244 Contracted Maintenance & Repair 6498 Awards
6245 Contracted Maintenance & Repair 6498.EA Awards Employee Appreciation
6248 Contracted Maint & Repair Bldg/Grounds 6499 Miscellaneous Operating Costs
6249 Contracted Maintenance & Repair 6499.BD Miscellaneous Operating Costs-Bad Debt
6499.EA Miscellaneous Operating Costs Employee Appreciation
6255 Utilities - Water / Trash Disposal
6256 Utilities - Telephone, Fax & Pagers
6257 Utilities - Electricity 6511 Bond Principal
6258 Utilities - Gas
6521 Interest on Bonds
6264 Rentals / Operating Leases - Xerox 6524 Amortz of Bond/Other Debt
6269 Rentals / Operating Leases 6525 Amortization Prem/Discount on Bonds
6291 Consulting Services 6598 Bond Sales Costs
6299 Miscellaneous Contracted Services 6599 Other Debt Service Fees
6619 Land Purchase / Improvement
6311 Gasoline & Other Fuels for Vehicles & Buses
6315 Supplies - Custodial 6625 Bldg Construction - Professional Serv
6316 Supplies - Electrical / HVAC / MEP 6626 Bldg Construction - Design & Fees
6317 Supplies - Tires / Tubes 6627 Building Construction-ST&R
6318 Supplies - Oil / Grease 6628 Building Construction-Project Management
6319 Supplies - Maintenance & Operations 6629 Bldg Purchase/Construction/Improv
6631 Vehicles
6639 Furniture, Equipment & Software
6669 Library Books & Media
6110 Teachers and Other Professional Personnel
La Porte Independent School DistrictBudget Manual
Fiscal Year July 1, 2015 to June 30, 2016
6100 Payroll Costs 6320 Textbooks and Other Reading Materials
6120 Support Personnel 6330 Testing Materials
6340 Food Service and Other Resale Items
6130 Employee Allowances
6140 Employee Benefits 6390 Supplies and Materials - General
6500 Debt Service
6400 Other Operating Costs
6410 Travel, Subsistence and Stipends
6200 Professional and Contracted Services
6210 Professional Services
6420 Insurance and Bonding Costs
6220 Tuition and Transfer Payments
6430 Election Costs
6490 Miscellaneous Operating Costs
6230 Education Service Center Services
6240 Contracted Maintenance and Repair Services
6250 Utilities
6660 Library Books and Media
6510 Debt Principal
6520 Interest Expenditures/Expenses
6260 Rentals - Operating Leases
6290 Miscellaneous Contracted Services 6590 Other Debt Service Expenditures/Expenses
6300 Supplies and Materials 6600 Capital Outlay - Land, Buildings and Equipment
6310 Supplies and Materials for Maintenance and/or 6610 Land Purchase and Improvement
Operations
6620 Building Purchase, Construction or Improvements
6630 Furniture and Equipment
69