2015-2016 Adopted Budget June 22, 2015

Transcription

2015-2016 Adopted Budget
June 22, 2015
Table of Contents
Page No.
I.
II .
II.
II
III.
II
II.
IV.
V.
VI.
INTRODUCTION
¾ Board of Trustees
¾ Administrative Staff
¾ Executive Summary
¾ District Divisions
¾ Organizational Chart
¾ Campus Listing
INTERESTING
IN
NTE
TER
RE
ES
EST
ST
TIN
ING
NG FACTS
FAC
FA
CT
TS ABOUT
ABO
AB
OU
UT MC
M
MCALLEN,
CALLE
ALLEN
AL
LE
EN, TEXAS
TE
TEXA
EXA
XAS
¾ City at a Glance
Glancce
ABOUT
AB
BOU
UT M
MC
MCALLEN
CAL
ALLE
EN IIN
INDEPENDENT
NDE
DEPE
PEND
NDENT
EN
NT SCHOOL
SCHO
SC
HOOL
HOOL
OL DISTRICT
DIIS
STR
TRIC
TRIC
ICT
¾ Who is McAllen ISD?
¾ National & State Leader in Education
PROUD ACCOMPLISHMENTS
¾ Certificate of Achievement for Excellence in Financial Reporting
¾ Schools First Financial Integrity Rating System of Texas (FIRST)
¾ Texas Comptroller Leadership Circle Awards
¾ Award of Merit for Purchasing and Operations with Recognized Status
GOALS AND STRATEGIES
¾ Vision
¾ Mission
¾ Goals and Objectives
BUDGET PROCESS AND SUMMARY
¾ Budget Planning
¾ Budget Development Calendar
¾ Financial Policies
o BJA(LEGAL) - Superintendent Qualifications and Duties –
Duties - Paragraph 6
o BJA(LOCAL) - Superintendent Qualifications and Duties –
District Management - Paragraph 2, 2(e), 2(f)
o CE(LEGAL) – Annual Operating Budget
o CE(LOCAL) – Annual Operating Budget
o CFB(LOCAL) – Accounting Inventories
o DEA(LOCAL)- Compensation and Benefits – Annual Pay
Increases
¾ Budget Overview
¾ Major Budget Priorities and Decisions
¾ Long Term Financial Planning and Major Initiatives
Table of Contents – Continued
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VII.
VIII.
IX.
X.
CONSOLIDATED FINANCIAL SCHEDULES
 Financial Growth Comparison by Revenue
 Two Year Budget Comparison of General, Debt Service and Capital
Projects Funds
 Two Year Budget Comparison of Revenues by Object Code
General, Debt Service, and Capital Projects Funds
 Revenues – Funds 101-199
 Appropriations – Funds 101-199
 Revenues – Fund 599
 Appropriations – Fund 599
 Budget Summary – General Fund
 Appropriations – Budget Summary – General, Debt Service and
Capital Projects Funds
 Two Year Budget Comparison of Appropriations by Object Code
General, Debt Service and Capital Projects Funds
 Two Year Budget Comparison of Appropriations by Function
 Appropriations by Function Two Year Budget Comparison of
 Appropriations by Function
 Appropriations by Function – Accelerated Instruction Funds
 Appropriations by Function – General, Debt Service and Capital
Projects Funds
 Appropriations – Budget Summary – Special and Proprietary Funds
TAXES
 Comparison of Tax Data
 Tax Rate
 Principal Property Taxpayers
DEBT OBLIGATIONS
 Debt Service Fund Balance
 Overlapping Debt
 Debt Service Bond Amortization Schedule
 QSCN 2011 Fund Balance
 Maintenance and Operations/QSCN Amortization Schedule
PAY INFORMATION
 Minimum Hiring Placement
 Administrative Education Compensation Plan
 Administrative Management Compensation Plan
 Administrative Non-Exempt Compensation Plan
 Instructional Support Compensation Plan
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Table of Contents – Continued
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
XI.
XII.
XIII.
XIV.
Auxiliary Non-Exempt Compensation Plan
Part Time Rates
Athletic Program Rates
Substitute Teacher Rates
Summer School Rates, Evening Study Center Rates, Safe and Secure
Child Care Rates
STIPENDS
 High School Athletic Program and Middle School Athletic Program
 Bilingual Program and Career and Technology Education Program
 Fine Arts Program
 Regional School for the Deaf Program
 Special Education Program
 Special Duty Assignments
 Department Chair/UIL Supplements
 Extra Duty Pay
STAFFING GUIDELINES
 Staff Count by Position
 Elementary Schools Staffing Guidelines
 Middle Schools Staffing Guidelines
 High Schools Staffing Guidelines
GLOSSARY
MISCELLANEOUS SOURCES OF INFORMATION
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2015-2016 Board of Trustees
Mr. Conrado Alvarado
President Mr. Lawrence (Larry) Esparza
Vice-President
Mr. Johnathan T. Ball
Member
Mr. Tony Forina
Secretary
Mr. Sam Saldivar Jr.
Member
Mr. Marco Suarez
Member
Mr. Daniel D. Vela
Member
Texas 2013 Outstanding Board of the Year
2012 Region One Board of the Year
The Board of Trustees is elected by the citizens of the McAllen Independent School District to be
legally responsible for educating the children in the District. Trustees are elected at-large by position.
Texas law grants the Board of Trustees the power to govern and oversee the management of the district’s
schools. The Board is the policy-making body within the district and has overall responsibility for
curriculum, school taxes, annual budget, employment of the superintendent and other professional staff,
facilities and expansions. The Board has complete and final control over school matters within limits
established by law and State Board of Education rules.
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Administrative Staff
James J. Ponce, Ed.D.
Superintendent
Regional Superintendent of the Year, July 2013
Top 5 State Finalist, TASA Superintendent of the Year, August 2012
Rachel Arcaute
Assistant Superintendent for Instructional Services
Mike Barrera, Ed.D.
Assistant Superintendent for District Operations
Connie Lopez, CPA
Assistant Superintendent for Business Operations
Cynthia Medrano-Richards, CPA
Chief Financial Officer
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Executive Summary
We are pleased to present the McAllen Independent School District’s (hereinafter referred to as
“District”) 2015-2016 budget book. The Budget Book and the Comprehensive Annual Financial
Audit Report (CAFR) are the primary tools used to present the financial plan and the results of
operations of the District.
The Budget Book has been prepared in accordance with State regulations and local policies covering
the required twelve month period from July 1, 2015 through June 30, 2016. The primary purpose of
this budget book is to provide timely and useful information concerning the past, current, and
projected financial status of the District, in order to facilitate financial decisions that support the
education goals of the District.
In accordance with TEA (Texas Education Agency) budget and accounting procedures guidelines,
the District’s official budget is comprised of the General Fund (which includes Food Service) and
Debt Service Fund. The District has administratively opted to officially adopt the Capital Projects
Fund.
The District follows Federal, State, and Local guidelines during the budget development process.
The two main fund types the District uses are Governmental and Proprietary Funds.
GOVERNMENTAL FUNDS
Governmental Funds are reported using the current financial resources measurement focus and the
modified accrual basis of accounting. This basis of accounting recognizes revenues in the
accounting period in which they become available and measurable. Expenditures are
recognized when the related fund liability is incurred. For budgetary purposes, the cash basis of
accounting is used. This basis of accounting recognizes revenue when it is received and expenses
when they are paid.
Governmental fund types consist of four governmental fund groups. The four fund groups include
the General, Special Revenue, Debt Service, and Capital Projects. Although most of the District’s
basic services are included in governmental funds, the District’s General Fund is the chief operating
fund.
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Executive Summary - Continued
The General Fund is used to show transactions resulting from operations of ongoing organizations
and activities from a variety of revenue sources for which fund balance is controlled by and retained
for the use of the local educational agency. Some of the General Fund’s major functions include
Instruction and Instructional Related Services, Instructional & School Leadership, Support Services
– Student (Pupil), and Support Services – Non-Student Based. The General Fund’s major revenue
sources are State funding and property taxes.
Included in the General Fund is Food Service. The Food Service Fund is considered a part of the
General Fund if no user fees are charges; i.e., students are not charged for meals. The fund balance
of the Food Service Fund may not exceed three months of food service operations, and such balances
are to be used exclusively for the allowable child nutrition program purposes.
In addition, the District utilizes Special Revenue Funds which are used to account for the proceeds of
specific revenue sources (other than trust for individuals, private organizations, or other governments or
for major capital projects) that are legally restricted to expenditure for specific purposes. Some of the
District’s Special Revenue Funds include Grants and Campus Activity Funds.
Debt Service Funds must be used to account for general long-term debt principal and interest for debt
issues and other long-term debts for which a tax has been dedicated.
Capital Projects Funds must be used to account, on a project basis, for projects financed by the
proceeds from bond issues.
PROPRIETY FUNDS
Proprietary fund types are used to account for a school district’s ongoing organizations and activities
where net income and capital maintenance are measured. Generally accepted accounting principles
that apply to similar businesses in the private sector are applicable to proprietary type funds. There
are two proprietary fund types, Enterprise funds and Internal Service funds.
The District’s Enterprise Funds are made up of fees charged to customers to help cover the costs of
certain services it provides. The funds are the same as business-type activities. The District currently
operates eight (8) after school program referred to as Project Safe and Secure.
Internal Service Funds may be used to account for the financing of goods or services provided by one
organizational unit of the school district to other organizational units of the school district on a cost
reimbursement basis. The District currently operates the Print Shop.
The District’s Budget Book will provide a detailed overview of the District’s various budgeted funds
and will define, and illustrate, each of the major funds. The Budget Book was developed within the
guidelines predicted by the Texas Education Agency. The financial goal of the District is to have a
sufficient fund balance to be able to maintain fiscal independence in case of a financial need or crisis.
With this in mind, the District’s purpose in the presentation of the budget data is to improve the
quality of information provided to the Board of Trustees and the community.
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District Divisions
Superintendent
Community Information
Police/Security (MISD)
Instructional Services
Advanced Academics (GT)/IB Program
Assessments/Testing
Bilingual /ESL
Career and Technical Education (CTE)
Counseling & Guidance/504/AVID
Federal/State Program/Parental Involvement
Fine Arts/ Dance
Foreign Language
Health/PE
Instructional Leadership
Instructional Service Support
Instructional Technology
Language Arts /Dyslexia/Elementary/Secondary
Library Services
Math Elementary/Secondary
Migrant Education Program
Regional School for the Deaf
Science Elementary/Secondary
Social Studies
Special Education Department
Business Operations
Accounting
Business Office
Department of Technology
Employee Benefits
Human Resources
Payroll
PEIMS
Purchasing
Textbooks/Student Records
Warehouse/Receiving
District Operations
Athletics
Child Nutrition Program
Comprehensive School Health/Nurses
Facilities Maintenance & Operations
Print Shop
Student Support Services
Transportation/ Buses
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SUPERINTENDENT
James J. Ponce, Ed.D is the educational leader and chief executive officer of the District. A threetime graduate from the University of Texas in Austin, he earned a Bachelor of Business
Administration-Finance degree and in Management in December 1990, his Master’s in Educational
Administration in December, 1998, and his Doctorate in Educational Administration in May,
2009. He has since completed the Lamar University Superintendent’s Academy for Executive
Leadership.
Recognized as a national leader in cutting-edge instructional technology and student-centered,
inquiry-based learning, Dr. Ponce has infused McAllen ISD with a focus on rigor in teaching and
learning, while simultaneously leveraging all resources—encompassing classroom and central staff,
business and community partnerships, and international giants in business and higher education. That
focus has led to the development of TLC3—Transforming Learning in the Classroom, Campus, and
Community—a game changer that is revolutionizing the way students are prepared for the 21st
Century. Through this comprehensive 1-1-to1/BYOT mobile device framework across all 33 schools
(PreK – 12), students are engrossed in a world of incredibly thought-provoking, discussion-igniting
learning experiences that are sparking inquiry in the classroom, integrated technology, higher-level
thinking and creativity, and prompting students to delve deeper into issues at all levels and in all
subjects.
Dr. Ponce’s leadership, team-building, and global-thinking style has also garnered state and national
recognition for the District, including spotlights in an international publication—the International
Society of Technology and Education—and state publications—Texas School Business and Texas
Lone Star, a publication of the Texas Association of School Boards (TASB).
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INSTRUCTIONAL SERVICES
The primary purpose of the Instructional Services Division is to provide leadership and expertise in
curriculum and instruction with a focus on academic rigor and college readiness for all students,
guiding, directing, and monitoring the delivery of instructional services to students, as well as
advocating support programs that serve the whole child consisting of the social, physical, emotional,
and the academic needs of students.
Additional services include:

coordinates all instructional programs, articulate curriculum across grade levels
and subject areas; work with principals and staff to ensure that state and district
guidelines are followed in establishing curriculum for students, interpret
analyses of instructional programs and materials and recommend changes and
improvements as needed

prepares curriculum documents, instructional guides, instructional materials,
procedures for implementation, assessment, grading and reporting

implements and coordinates policies and programs covering reading/language
arts, mathematics, science, social studies, early childhood programs, and other
initiatives related to core academic areas

implements and coordinates policies and programs covering performing arts,
health and physical education, library and media services, after school programs,
instructional technology and other enrichment programs which provide a
balanced program throughout the district

implements and coordinates policies and programs covering Bilingual, English
as a Second Language, and other programs related to English language learner

implements and coordinates policies and programs covering college and career
programs including International Baccalaureate (IB), Career and Technical
Education, Advanced Placement, dual credit, and other programs related to
college and career readiness

operations of Special Education, 504, Dyslexia and related services, and
operations of counseling and other student support programs which meet the
needs of the students, parents and community

prepare reports required by TEA or any regulatory agency
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BUSINESS OPERATIONS
The primary purpose of the Business Operations Division is to direct and manage the
financial/business operations of the District in such a way as to provide the best possible educational
services with the financial resources available. The Division is responsible for the administration and
managing all of the affairs of the departments of Accounting, Business Office, Employee Benefits,
Human Resources, Payroll, PEIMS, Purchasing, Department of Technology, Technology HelpDesk,
Audio Visual, Textbooks/Students Records, and Warehouse/Receiving.
 administer all funds, budgeting, accounting, position control and reporting
procedures for the District

administer the District’s capital inventory control system, Teacher Retirement System
program, and liability insurance program

coordinate litigation with attorneys for insurance and construction claims

work with Tax Assessor/Collector and the Delinquent Tax Attorney in tax matters
relating to School, current and delinquent tax collections

coordinate the financial aspect of bond issue proposals and their subsequent
implementation

coordinate the review process of purchasing contracts for the District

DISTRICT OPERATIONS
The primary purpose of The District Operations Division is to direct and manage the
financial/business affairs and general plant operations of the District in such a way as to provide the
best possible educational services with the financial resources available. The Division is responsible
for the administration and managing all of the affairs of the departments of Athletics and Ticket
Office, Comprehensive School Health/Nurses, Facility Maintenance & Operations, Food Service,
Print Shop, Student Support Services, and Transportation/Buses.
 coordinate the purchase of school sites and oversight of the Capital Improvement
Project

facilitates the District-wide Facilities Forecast Advisory Committee and the Facilities
Forecast Advisory Oversight Committee

serve as school liaison with the City of McAllen and coordinate special projects with
the City of McAllen

administer, through the Facility Maintenance & Operations Department, facility use
procedures for non-school non-profit organizations

coordinate the development of bond issue proposals and their subsequent
implementation

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June 22, 2015
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Campus Listing McAllen High School
2021 La Vista
Albert Canales, Principal
956-632-3100
Memorial High School
101 East Hackberry
Pedro Alvarez, Jr., Principal
956-632-5200
James “Nikki” Rowe High School
2101 North Ware Road
Paz Elizondo, Principal
956-632-5100
Lamar Academy
1009 North 10th Street
Cindy Peña, Principal 827956-632-3222
Achieve Early College High School
3200 West Pecan Blvd.
Rosalba De Hoyos-Martinez, Principal
956-872-1653
Instruction & Guidance Center
2604 Galveston Street
Efrain Amaya, Principal
956-971-4393 2015-2016 Adopted Budget
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Dorothea Brown Middle School
2700 South Ware Road
Alfredo Gutierrez, Jr., Principal
956-632-8700
Dr. Rodney D. Cathey Middle School
1800 North Cynthia Street
Melvin L. Benford, Principal
956-971-4300
Alonzo De Leon Middle School
Philip Grossweiler, Principal
632-8800
Michael E. Fossum Middle School
7800 North Ware Road
Monica Kaufmann, Principal
956-971-1105
Abraham Lincoln Middle School
Vacancy, Principal
956-971-4200
Homer J. Morris Middle School
1400 Trenton Road
Brian McClenny, Principal
956-618-7300
William B. Travis Middle School
600 Houston Street
Stanley F. Crounse, Principal
956-971-4242
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Francisca Alvarez Elementary
2606 Gumwood Street
Juan Montes, Principal 956-971-4471
Reynaldo G. Garza Elementary
Dr. Cynthia Noel, Principal 956-971-4554
James Bonham Elementary
2400 Jordan Street Olga Victoria Snelling, Principal
956-971-4440
Leonelo H. Gonzalez Elementary
201 East Martin Street
Christina Hernandez, Principal 956-971-4577 Dr. Carlos Castañeda Elementary 4100 North 34th Street Maru Falletich, Principal
956-632-8882
Lucile McKee Hendricks Elementary
3900 Goldcrest Street
Sandra Salinas, Principal 956-971-1145 Jose De Escandon Elementary
2901 Colbath Street
Carolos Mora, Principal 956-971-4511
Sam Houston Elementary
3221 Olga Street
Debra Loya Thomas, Principal 956-971-4484
Victor Fields Elementary
500 West Dallas Avenue
Rosey Solis-Guerra, Principal 956-971-4344
Andrew Jackson Elementary 501 Harvey Street
Sylvia Ibarra, Principal 956-971-4277 2015-2016 Adopted Budget
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Christa McAuliffe Elementary
3000 Daffodil Street
Sandra Pitchford, Principal 956-971-4400
Theodore Roosevelt Elementary 4801 South 26th Street
Diane Hinojosa, Principal 956-971-4424
Juan Seguin Elementary
Gerardo Gonzalez, Principal 956-971-4565
Ben Milam Elementary 3800 North Main Street
Linda McGurk, Principal 956-971-4333
Jose Antonio Navarro Elementary 2100 Hackberry Street Leticia Infante, Principal
956-971-4455
Blanca E. Sanchez Elementary
2901 Incarnate Word Street
Cynthia Rodriguez, Principal 956-971-1100
Dr. Pablo Perez Elementary 7801 North Main Street Laura C. Crounse, Principal
956-971-1125
Thigpen/Zavala Elementary
2500 Galveston Avenue
Sonia Casas, Principal 956-971-4377
Sam Rayburn Elementary
7000 North Main Street Nancy Dillard, Principal
956-971-4363 Woodrow Wilson Elementary 1200 Hackberry Street
Kristine Garza, Principal 956-971-4525
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City at a Glance Although travelers had passed through and explored South Texas, it wasn't until the 1740's that
established settlements began to dot the landscape, mostly on the south side of the Rio Grande. In
the early 1850's, when John McAllen arrived in the Rio Grande Valley, development began to
come together where McAllen is today. From its settlement in 1904, the area around McAllen was
an agricultural, oil, and tourist center.
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By the start of the 1970’s the population had
reached 37,636 and McAllen had a 200-bed
hospital, a new air-conditioned high school, and
was the first school in the nation featuring onsite power generated by natural-gas-powered
turbines. The tourism industry continued to
expand as people traveled to the area from both
Mexico and the northern United States.
In the mid-1980s, fueled by trade and the growth of the maquiladoras (in which components are
shipped to Mexico, assembled and shipped back), the economy began to improve in Hidalgo County.
Close proximity to Mexico has fostered a Multiculturalism making McAllen and its’ environs very
different from "typical" American cities. The unique blend of Mexican and American traditions has
created a distinct bi-national border culture that permeates almost all aspects of life in the Valley.
Heavy and continual immigration has led to both opportunities and challenges for McAllen. On one
hand, McAllen's cultural diversity has been enriched by immigrants from throughout Mexico (and,
to a lesser extent, Central America), and the city's expanding labor market has led many companies
to relocate manufacturing operations to the McAllen area to take advantage of lower wages. Workers
came for jobs, winter Texans returned to enjoy the sun, and citizens of Mexico came to spend money.
Thanks to tourist dollars, McAllen has the highest retail spending per capita in the state, according to
its Chamber of Commerce. The result was unprecedented growth, and Hidalgo County’s population
soared.
Accordingly, McAllen has seen its population increase 5% over the five year period between the
years 2010-2014. McAllen’s current population is approximately 136,748 and is still growing.
Below is a graph showing the last five (5) years:
City of McAllen 5 Year Trend Population
138,000
135,120
136,000
136,748
134,000
132,338
132,000
133,333
130,000
129,877
128,000
126,000
2010
2011
2012
June 22, 2015
2013
2014
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Population growth is the key to sustaining positive economic growth. With the ever changing
population over the last three decades, McAllen has transformed into the Valley's business, commerce
and government leader. Below is a listing of McAllen’s current principal employers:
City of McAllen Principal Employers
McAllen Independent School District
South Texas College
McAllen Medical Center
City Of McAllen
Rio Grande Regional Hospital
International Bank of Commerce
Valley Coca-Cola
Wal-Mart (2 locations)
HEB (4 locations)
McAllen is host to an impressive list of retailers that are national-level chains such as: Home Depot
(2), Target (3), Walgreens (5), Sam’s Club (2), Best Buy (3), and Payless Shoe Source (5). Along
with the numerous retail outlets throughout the city; McAllen’s premiere shopping mall, La Plaza
Mall, continues to be one of Simon Property’s premier shopping venues.
Paired with commerce and increased population, and as early as 1990, McAllen's unemployment rate
was at 22.6 percent. By the end of 2005, that figure dropped to 7.7 percent. Below is a graph that
shows the unemployment trends for the last five (5) years:
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McAllen is the largest city in Hidalgo County located in Deep South Texas in an area collectively
known as the Rio Grande Valley. McAllen’s rich history has seen it transition from a farming
economy to the robust retail market displayed along all avenues throughout the City. Its culture is
strengthened by its energetic Hispanic population as well as its proximity to Mexico. Its southern
boundary is located approximately five miles from the U.S.–Mexico border along the beautiful Rio
Grande River and about 70 miles West of South Padre Island. Known as “The City of Palms”,
McAllen’s recent urban developments have been accomplished with careful consideration towards
conserving green space and vegetation. McAllen is truly a burgeoning market with a special blend of
culture, and big-city appeal with a small-city feel.
Fields of vegetables, sugar cane, onions, along with grapefruit and orange trees, can be found
throughout neighborhoods and farther out into the country as farmers take advantage of the long
growing season and warm temperatures. McAllen, like much of western South Texas, has a semi-tropical climate. The average high in January
is 70 °F and the average low is 50 °F. The average high is 96 °F and the average low is 76 °F in
August. The warm season is extremely long, as average high temperatures from May through
September are above 90 °F (32 °C) and average low temperatures are above 70 °F (21 °C), with
relatively high dew point values resulting in higher relative humidity values and heat index values.
Heat index values can consistently reach over 100 °F during these months. As per the 2015 US
Climate Data, the years 1981 and 2010 were used to create the average for McAllen’s temperatures
and precipitation:
TEMPERATURE
PRECIPITATION
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Who is McAllen ISD?
McAllen Independent School District is located in South Texas in Hidalgo County, Texas. It is rooted
in excellence and a tradition of success that spans one hundred and seven years. Same skies, same
balmy weather, same dusty earth beneath our feet, but one hundred and seven years later, so much
has changed! It’s a voyage through time that both unites us and at the same time holds us worlds apart
from the men and women and boys and girls who are forever linked to the history of McAllen schools.
The story of our past began in 1908 when a single teacher stood at the open door of a one-room, white
framed structure to – for the first time – welcome twenty children of all ages from this young
community. The small school stood one block south of the Presbyterian Church on the corner of 12th
and Austin Streets.
In 1905, the Missouri Pacific Railroad was built through the
community and the word “McAllen” was painted across both
ends of the railway station.
Children came to the new community from many other
different places and the school soon became
overcrowded. The school was then transferred to the
church so that more children could be accommodated and a
second school, located south of the railroad tracks, was
established for the children of immigrant workers.
The first class graduated in 1913, four school years after the school first opened. That radiating class
consisted of four young girls and Hazel Archer was valedictorian.
During this time, the district was identified as “Common School District number eleven.” That all
changed in 1915 when the 34th Texas Legislature passed an act establishing the McAllen Independent
School District.
An unswerving pledge to reach excellence in education is rooted in our history and continues today
with our pledge to fulfilling our promise to the children of our community.
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The original arch still stands on what was once the site of
McAllen’s first high school, proudly honoring the
District’s distinguished century of excellence (since
1908).
The District is made up of 20 elementary schools, 7 middle
schools, 3 Comprehensive high schools, 1 early college
high school, 1 alternative education campus school of
choice and 1 alternative education discipline campus for a
total of 33 campuses. In 2014-2015, the District educated
over 24,692.
The racial makeup of the District in 2014-2015 is .13% American Indian or Alaskan, 1.51% Asian,
.34% Black or African American, 93.37% Hispanic or Latino, 4.28% White, .02% Hawaiian or Pacific
Islander and .34% other. McAllen ISD provides a full range of educational services including regular and enriched academic
education, Special Education for students with disabilities, Career and Technical Education, Bilingual
instruction for those with limited English proficiency and specialized instruction for disadvantaged
students.
Examples of regular, enriched academic education, and
Special Education:
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Advanced Academics
Assessment Office
Bilingual / ESL Department
Career Technical Education
Counseling & Guidance
Distance Learning
Early Literacy Intervention
 Reading & Language Arts
Fine Arts
 Regional Day School Program for the
Health & Physical Education
Deaf
Instructional Leadership

School Health Advisory Council
Instructional Technology
 Science Department
International Baccalaureate Programme
 Secondary Language Arts Department
Library Services
 Social Studies
Media Library
 Special Education Department
Mathematics
 State & Federal Programs
Migrant Education Program
Parental Involvement Program
Professional Learning & Development/Grant Development
June 22, 2015
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MISD Career Technical Education (CTE) courses are organized into the following sixteen (16) career
clusters.
Click on a cluster to view more information.
June 22, 2015
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National & State Leader
In Education
In 2014, our students earned a record 1,300 professional licenses, certifications or associate degrees
at no cost to themselves while taking specialized, career-targeted courses and interning in area
hospitals, pharmacies and businesses.
McAllen ISD offers a huge amount of advanced and specialized academic courses.
Some examples of the District’s specialized courses include:
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History of the Americas
Advanced Audio/Video Production
Business Law
AP Macroeconomics
Medical Terminology
Telecommunications & Networking
AP Chemistry II
AP Physics II
AP Calculus AB & BC
AP Statistics
Environmental Sciences
Theory of Knowledge
AP Psychology
Integrated Physics & Chemistry
Coding and robotics
June 22, 2015
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Advanced and Specialized Course Groupings include:
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International Baccalaureate (IB) - students take a series of courses:
o 150 creativity, action, and service hours
o 4,000 word extended essays
o take a Theory of Knowledge Course
o pass global exams for college credit, 97.4% IB Diploma earning rate (one of
highest in the world)
Advanced Placement - students take college courses and pass national exams for
college credit
Dual Enrollment - students take college courses on a college campus or their high
school
Concurrent Enrollment - students enroll in our district and an institute of higher
learning
Dual Enrollment Academies - earn Medicine, Engineering, & Computer Science
associate degrees
Our McAllen ISD teachers are the best! Our McAllen ISD students met or surpassed the state in
all 4 categories on state testing, including postsecondary readiness, student progress and closing
performance gaps.
McAllen ISD believes that outstanding teaching is a keystone to success. McAllen ISD has won 19
Regional and State Teacher of the Year titles in the last 24 years, including the State Elementary
Teacher of the Year in 2009. The District provides highly acclaimed Fine Arts and Athletics
Programs, also building blocks of a successful all-around educational system. Four high schools
were named “Top High Schools in the State” by the 2011 Washington Post National Challenge Index
and the District made the State’s “Top 25” list with the highest number of students applying to Texas
colleges, according to Apply Texas.
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The challenge of fortifying today’s students with 21st century skills is daunting. Technology is
moving at an exponentially rapid pace and it offers unique opportunities for learning.
Our aim is to create a learning environment that fosters creativity, ingenuity, and resourcefulness by
placing into students’ hands cutting-edge technology, coupled with genuinely student-centered,
inquiry-based learning, and a team of professional educators to skillfully facilitate their intellectual
growth.
Basic Facts
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24,692 students
33 campuses
3,364 employees
1,668 teachers
Demographics
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93.37%
60.74%
72.18%
29.18%
3.73%
.015%
Hispanic
At-Risk
Economically Disadvantaged
Limited English Proficient
Immigrant
Military Connected
Objectives
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Rigorous and Relevant Instructional Programs
Resources to Protect the Instructional Core
Support Systems to Ensure Student, Teacher, and Principal Achievements
Services and Products to Meet Campus Needs
Board of Trustees/Superintendent communicate focus on student achievement
We’re not just preparing students to do well in college tomorrow. We’re teaching college-level, global
standards in our classrooms—TODAY!
We embrace a child’s education because today’s rigor is paramount to future success. Our campuses
and teachers are devoted professionals and our schools are among the best in the country!
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Our students can graduate with:
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College Credit Hours – Dual and/or Concurrent Enrollment, nationally-ranked Advanced
Placement and globally-ranked International Baccalaureate (offered by select districts
across U.S.) courses.
Professional Licenses/Certifications - pharmacy, telecommunications, Adobe software,
and many more.
Associate’s Degrees – Dual Enrollment Academies in Medical Science, Engineering, and
Computer Science!
College Credit Amassed In Our Classrooms
A major point of pride revolves around this number – 15,800.
That’s how many college credit hours our students earned
while seeking professional licenses, certifications, and
Associates Degrees….and all in just one year.
Whether it’s through Advanced Placement or Dual
Enrollment in our comprehensive high schools, our
International Baccalaureate Diploma Programme, Associates
Degree-level work in our Early College High School, Career
Technology Education, or through our higher education
partnerships, that’s college level instruction that saves our
families almost five million dollars in college tuition every
year.
This incredible work is happening today in our schools. It’s provided by top notch educators through
nationally and internationally recognized programs and through an extensive offering of advanced
and specialized coursework that is second to none.
Our record of excellence sets a foundation that makes it possible for your child to continue this
college level instruction at the university of his or her choice.
Live Anywhere, Learn With Us!
MISD offers open enrollment, so a family is not required to live in McAllen to attend our excellent
schools.
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A+ Moments abound at McAllen ISD. They are the
moments that students seek, teachers savor and parents
relish. We are an A+ school district, proven by our
wide range of academically challenging programs, rich
extracurricular activities and definitive,
measurable results. We promise your child will receive
compassionate care, individual attention, access to
technology and a pathway to success, whether it’s
college, career or the workplace.
June 22, 2015
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Fitness Trailblazer
Let’s Move! is a comprehensive initiative, launched by the First Lady, dedicated to solving the
problem of obesity within a generation, so that children born today will grow up healthier and able
to pursue their dreams. Let’s Move! Active Schools, a sub-initiative of First Lady Michelle
Obama’s Let’s Move! Campaign, recognized McAllen Independent School District (ISD) for its
outstanding, sweeping efforts in creating Active School and nutritionally sound environments.
McAllen ISD is the first U.S. school district to reach 100 percent National Recognition, meaning
that each eligible learning site earned a Let’s Move! Active Schools National Recognition award.
Each of its 32 schools was honored with the award on September 4. Additional McAllen ISD Let’s
Move! highlights: Board Proclamation on November 18, 2013; Let’s Move McAllen Pep Rally that
attracted 5,500 participants; Anthony Robles, sponsored by the President’s Council on Fitness,
Sports and Nutrition, visit to eleven McAllen ISD schools on September 5th; and, Board
Proclamation on September 22, 2014.
For more information on the Let’s Move! Program, feel free to check out the following links:
Let’s Move Active Schools
Alliance for a Healthier Generation
Let’s Move City of McAllen
McAllen ISD receives national recognition from Let’s Move
Dr. Ponce at the White House as AASA, Let’s Move, President’s Council on Fitness
McAllen ISD Proclamation
McAllen ISD School Nutrition
McAllen ISD Health and Wellness Services
McAllen ISD Health and Physical Education
June 22, 2015
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At McAllen ISD, we strive to create a well-rounded, complete
student. Our Fine Arts department is one of the best, having
been designated a “Best Community for Music Education”
for two consecutive years by the National Association of
Music Merchants (NAMM) Foundation.
We are one of the few districts offering a comprehensive music
program that includes award-winning band, choir, and orchestra
programs from 6th through 12th grade. In addition, our elementary
schools employ degreed and certified music teachers from
Kindergarten through 5th grade.
Texas High Performance Schools Consortium
(1 of 23 in Texas)
Regional Coordinated Approach to Child Health (CATCH)
district. Five elementary schools serve as CATCH
demonstration sites: Victor Fields; Christa McAuliffe; Jose
Antonio Navarro; Sam Rayburn; Woodrow Wilson.
McAllen ISD’s TLC3 teaching and learning framework has been named an Apple Distinguished
Program Award for 2013-15. McAllen ISD students are engrossed in a world of incredibly thoughtprovoking, discussion-igniting learning experiences available at the click of a button.
All these experiences illustrate the root concept behind McAllen ISD’s TLC3—transforming learning
in the classroom, campus, and community. McAllen ISD may be the largest district in the nation
working to place the latest in mobile technology into the hands of all of its students—from high
school seniors down to kindergarten.
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2012‐2013 SUPERIOR ACHIEVEMENT 2011‐2012 SUPERIOR ACHIEVEMENT 2010‐2011 SUPERIOR ACHIEVEMENT 2009‐2010 SUPERIOR ACHIEVEMENT 2008‐2009 ABOVE STANDARD ACHIEVEMENT 2007‐2008 SUPERIOR ACHIEVEMENT 2006‐2007 SUPERIOR ACHIEVEMENT 2005‐2006 SUPERIOR ACHIEVEMENT 2004‐2005 SUPERIOR ACHIEVEMENT 2003‐2004 SUPERIOR ACHIEVEMENT 2002‐2003 SUPERIOR ACHIEVEMENT 2001‐2002 SUPERIOR ACHIEVEMENT 2015-2016 Adopted Budget
June 22, 2015
36
Year Award
Platinum Member
June 22, 2015
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June 22, 2015
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June 22, 2015
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Vision
The McAllen Independent School District (MISD) is a
multicultural community in which students are
enthusiastically and actively engaged in the learning
process. Students demonstrate academic excellence in a
safe, nurturing and challenging environment enhanced by
technology and the contributions of the total community.
June 22, 2015
41
Mission
The Mission of the McAllen Independent School
District (MISD) is to educate all students to become
lifelong learners and productive citizens in a global
society through a program of educational excellence
utilizing technology and actively involving parents
and the community.
June 22, 2015
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Goals and Objectives
Goal 1.
Rigorous and Relevant Instruction - The McAllen Independent School District will
support a learning organization whose focus is to align the curriculum to ensure
coherence and consistency of a rigorous and relevant instructional program.
Objective 1.
Objective 2.
Goal 2.
Resources to protect the Instructional Core - The McAllen ISD will support a Learning
organization whose focus is to align resources to ensure the protection of the instructional
core.
Objective 1.
Objective 2.
Objective 3.
Objective 4.
Goal 3.
Provide Tiered Intervention
Provide Instructional Leadership
Provide Instructional Technology
Services and products to meet campus needs-The McAllen ISD will support a
Learning Organization whose focus is to align services and products to meet campus
needs.
Objective 1.
Objective 2.
Objective 3.
Goal 5.
Develop a staff development model.
Parent Involvement and Education
Increase student achievement
Increase student attendance and reduce discipline.
Support Systems to ensure students, teacher and principal achievements-McAllen
ISD will support a learning organization whose focus is to align support systems to
ensure students, teacher and principal achievement.
Objective 1.
Objective 2.
Objective 3.
Goal 4.
Require the implementation of a guaranteed and viable curriculum.
Enhance the quality and delivery of Instruction by utilizing research
Based strategies and best practices to create students who are college
and career ready.
Provide Response to Intervention Services
Business Operations
District Operations
Board of trustees/superintendent maintains focus on student’s achievement
Objective 1.
Objective 2.
Objective 3.
Community Partnerships
Technology
June 22, 2015
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June 22, 2015
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Budget Planning
The policy-making functions of the District lie with a seven-member Board of Trustees (the
Board), each of which is elected from an at large-member district for four-year staggered terms.
The Board is not included in any other reporting entity as defined by GASB 14. Serving without
compensation, Board members establish the policies by which schools operate. In carrying out the
task of setting policy, the Board identifies needs and establishes priorities for the school system,
allocates financial and human resources, and determines the priority areas.
On an annual basis the District presents the Board of Trustees with the proposed budgets for the
General Operating Fund, which includes the Food Service Fund, and the Debt Service Fund for
approval as required by the Texas Education Code and as described in the Texas Education
Agency's Financial Accountability Systems Resource Guide. The District has administratively
opted to officially adopt the Capital Projects Fund. The proposed budget is presented to the Board
summarized at the function level for each of the funds above. The Board is required to hold a
public hearing on the proposed budget and to adopt a final budget no later than June 30.
House Bill 5, 83rd Legislative Session, added new TEC §28.0217
to require each school district to provide accelerated instruction in
the applicable subject area each time a student fails to perform
satisfactory on an end-of-course (EOC) assessment instruction.
Accelerated instruction may require participation of the student
before or after normal school hours and may include participation
at times of the year outside normal school operations.
House Bill 5 amended TEC §29.081 requiring the District to
separately budget and prioritize state compensatory education
funding and any other funding necessary to sufficiently support the
cost of additional accelerated instruction for students who fail to
perform satisfactory on an EOC assessment instrument. State
compensatory education funds cannot be used for any other
purpose until the District has sufficiently funded additional
accelerated instruction. Physical adoption of the Accelerated
Instruction budget for EOC failed students must precede the budget
adoption for state compensatory education funds.
After adoption of the budget, the appropriation amounts are entered
into the District's accounting and encumbrance system and
monitoring of the expenditures and encumbrances in relation to the
approved budget begins.
Budget managers have the authority to approve budget transfers
anytime during the year. A budget transfer is the movement of
appropriations between budget line items within the same function.
Any request to move appropriations between budget line items to
different functions is considered a budget amendment. Any budget
amendment requested by budget managers requires Board
approval.
June 22, 2015
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Due Dates
January 6, 2015
Activity/Process
Review proposed budget calendar
Responsibility
Cabinet Team
January 13, 2015
Refer to Budget Preparation Manual – Section I
Cabinet Team
Campus Allocated Budget
a. Establish Campus Base allotment: Check One
___ADA _√__Enrollment ___Membership.
b. Determine the per student allocation for High
Schools, Middle Schools and Elementary Schools
2014-2015
Allotments
January 13, 2015
2015-2016
Allotments
HS - 001/002 = $ 87
HS – 001/002 = $ 87
006/007 = $ 87
006/007 = $ 87
005/011 = $160
005/011 = $160
MS
= $ 72
MS
= $ 72
ES
= $ 57
ES
= $ 57
Refer to Budget Preparation Manual – Introduction
Email - Determine the following:
a. Identify Items Campuses will budget through
allocated funds
b. Identify Items Campuses will not budget
January 13, 2015
(Deadline to submit to Business Office 1/30/15)
Reserve Texas Our Texas Room for Budget Training
January 15, 2015
Submit Work Order to Department of Technology:
January 15, 2015
January 21, 2015
January 28, 2015
a. BDUPDAMS Screen – change year to 2016
b. BD00010 Report - change default year 2016
c. Clear PY Entries
Work order to Department of Technology to set-up grant
(2xx, 3xx, 4xx) revenue and expense keys
Final calendar for 2015-2016 budget approved
Memo - Special Populations Campus Allocations
(Zero Based Budgeting Referenced)
a. 162 - Career & Technology (CTE)
b. 163 - Advanced Academics
c. 173 - Special Education
d. 193 – State Compensatory
e. 211 – Title I
Business Office
Business Office
Business Office
Cabinet Team
Lily Sandoval-Silva
Karen Nitsch
Dora Gamez
Anjanette G. Garza
Anjanette G. Garza
(Deadline to submit to Business Office 2/3/15)
June 22, 2015
46
January 28, 2015
January 28, 2015
January 30, 2015
January 30, 2015
Begin Budget Preparation Manual Update
Business Office
Accounting email: 2/13/15 due date for Section III
Accounting
Refer to Budget Preparation Manual – Sections IV
(Required) and V (Optional) Budget Inclusions
Memo - Forms to “Submitted By”:
 Directors
 Dept Heads
 Coordinators
(Due to Asst. Superintendents on 2/5/15)
Preliminary State Property Values
a. Identify items Campuses will budget through
allocated funds
b. Identify items Campuses will not budget
State Comptroller’s Office
Department Directors
(Due to Business Office)
February 3, 2015
Special Populations Campus Allocations and
Special Populations PO Processing Instructions:
a. 162 - Career & Technology (CTE)*
b. 163 - Advanced Academics
c. 173 - Special Education
d. 193 – State Compensatory
e. 211 – Title I
Lily Sandoval-Silva
Karen Nitsch
Dora Gamez
Anjanette G. Garza
Anjanette G. Garza
*(MS - n/a as of 2-28-13 per Lily)
February 5, 2015
Refer to Budget Preparation Manual – Section IV
(Required) and Section V (Optional)
Budget Inclusion Forms submitted to Assistant
Superintendents for their area
February 6, 2015
(Due to Business Office by 2/10/15)
Enrollment based on the PEIMS Fall Submission As Of
Date 10/25/xx
February 6, 2015
Asst. Superintendents:
District Operations
Business Operations
PEIMS
Enrollment Data from PEIMS Data+Account
Campus Enrollment to include adjustment for:
a. Campus reallocation for 8th Grade enrollment at
Lamar Academy from other campuses
Refer to Budget Preparation Manual – Section II
Memo - Utility Projections with a due date of 3/27/15 for:
a. Electricity
b. Water
c. Natural Gas
FMO
Memo - Utility Projections with a due date of 3/27/15 for:
a. Telephone
b. E-rate
June 22, 2015
47
February 10, 2015
Budget Inclusion Forms – Required (See Blank Form
Attachment)
Refer to Budget Preparation Manual – Section V
Asst. Superintendents:
District Operations
Business Operations
February 10, 2015
Budget Inclusion Forms – Optional (See Blank
Form Attachment)
Employee Benefits
February 10, 2015
Budget Inclusion Forms – Required (See Blank Form
Attachment) – Insurance & Bonding (6429) Benchmarks
Begin Budget Preparation Manual Update
February 11, 2015
Payroll Email: 2/20/15 due date for Section II
Discuss staffing and salary projections for 2015-2016
February 13, 2015
Refer to Budget Preparation Manual – Section III
Payroll
Cabinet Team
Human Resources
Accounting Department
Business Office
Financial Accountability System Resource Guide
completed
February 20, 2015
Discussion of and Completion of Required Inclusion
Forms for Self-funded Rates 753 (Health), 771 (Workers
Comp), 772 (TEC)
February 20, 2015
Budget Preparation Manual Section II completed
February 23, 2015
March xx, 2015
March 3, 2015
March 3, 2015
March 4, 2015
March 5, 2015
Copy of PR Fringe Benefit Required Inclusion Sheet to
First Budget Workshop and discussion of Budget
Climate
Budget training for Principals at Vertical Team Meetings
Rowe VT-------- 03/xx/15
McHi VT--------- 03/xx/15
Memorial VT--03/xx/15
Submit Work Order to Department of Technology to
provide District User access to Budget Development
Module on 3/6/xx
Post Budget Preparation Manual to Business Services
Work Order to Link Budget Preparation Manual to
Sungard Budget Dashboard
Email Work Order # to Department of Technology with
details
Discuss staffing and salary projections for 2015-2016
Budget Preparation Manual, Fringe Benefit Template,
and PowerPoint completed and available on-line
Employee Benefits
Payroll
Asst. Supt./Bus. Operations
Payroll
Asst. Supt./Bus. Operations
Business Office
Business Office
Cabinet Team
Human Resources
Email Work Order # to Department of Technology with
details
June 22, 2015
48
March 17, 2015
March 20, 2015
Refer to Budget Preparation Manual – Section VII
Email to staff:
a. Training Memo
b. Budget Preparation Manual
c. PowerPoint Presentation
Email Memo – Department Benchmarks
Incorporate 5-Year Strategic Plan Projects
Transportation Fuel (Fund 199 for PIC 23 and PIC 99
Object 6311)
March 20, 2015
March 20, 2015
March 24, 2015
March 24, 2015
Email Memo – State and Local Program Benchmarks
for the following funds:
a. 1xx – Special Populations with a 2% PR
Increase
b. 713 RD/GS/JB
c. 752 RD/GS/JB
d. 101 – ID Cost Preliminary Notation
Special Education Fund 173 – MOE Budget Compliance
Budget Training – Texas Our Texas Room
One General Session
Secondary = HS & MS
9:00 to 12:00
Elementary/Safe & Secure
2xx to 4xx Grants
101-193 & Print Shop
7xx/8xx Departments
Start Inputting 2015-2016 budget
March 25, 2015
Conference call with the Hidalgo County Appraisal
District to review preliminary property values
March 25, 2015
Finalize Staffing
March 27, 2015
Meeting with Facilities Maintenance and Operations
from 9:00 to 10:00 regarding:
a. Electricity
b. Water
c. Natural Gas
Meeting with Department of Technology from 10:00 to
11:00 regarding:
a. Telephone
b. E-Rate
Business Office
Business Office
Transportation Department
Business Office
Special Ed Department
Business Office
District Wide
Hidalgo County Appraisal
District
Asst. Supt. /Bus.
Operations
Cabinet Team
Human Resources
FMO
March 30, 2015
Second Budget Workshop
April 1, 2015
Budget Managers
April 7, 2015
Submission of new revenue and expense keys and
access requests
Review Proposed Budget Reports and Pie Charts
April 8, 2015
Board Agenda Title for May:
“Approval of Setting Public Meeting Date on Budget and
Vote on Proposed Tax Rate”
June 22, 2015
49
April 10, 2015
Input of budgets completed.
District-wide
Federal Program Budgets (Funds 2xx, 3xx and 4xx)
April 17, 2015
Due one (1) week before all other budgets with a 2% PR
Increase
Input of all budgets completed (Funds 1xx/7xx):
District-wide
Campus Budgets
Department Budgets
State and Local Program Budgets
April 20, 2015
Through
May 4, 2015
April 23, 2015
April 24, 2015
April 24, 2015
April 27, 2015
Budget Submission and Account Number reviews:
Funds 101-197 = GS
Fund 199 – Revenues = RD/JB/GS
Fund 199-Axx = RD
Fund 199 Dept, 5xx, 6xx, 7xx = RD/GS
Funds 2xx, 3xx, 4xx = JB
Review Fringe Benefits: 614x
Fund 101 ID Cost Preliminary Review
Review Organization 701:
Salary
Fringe Benefits
Review Position Budget 611* Salaries
Review Position Budget 614* Fringe Benefits
TRS State Contribution Increase to 1.5%
State Compensatory Education:
a. Accelerated Instruction Budget – Sub-Object
(A*)
Extension to input all budgets
Roll Budget Item Details into Proposed Budget
April 27, 2015
Begin Analysis of Major Budget Priorities & Decisions
Third Budget Workshop
April 30, 2015
Preliminary Certified Property Tax Values
May 6, 2015
Preliminary tax estimate for revenue projections
Business Office
Accounting
Business Office
Food Service
Human Resources &
Payroll
Employee Benefits
State Compensatory
Education
District-wide
Business Office
District
Business Office
All budget reviews finalized
Business Office
Remove budget access – Except Business Office Staff
May 6, 2015
Planning Calendar to the Hidalgo County Tax Office
May 8, 2015
Staff Study reviewed by Directors prior to HR Roll
Human Resources
May 8, 2015
Review of I & S Tax Rate
May 14, 2015
Special Education Fund 173 – MOE Budget Compliance
Analyze CY to NY MOE after HR Roll
Asst. Supt./ Bus.
Operations
Special Ed Department
June 22, 2015
50
May 22, 2015
Fund 101 ID Cost Final Review
May 25, 2015
Approval of Setting Public Meeting Date on Budget and
Business Office
Food Service
Board of Trustees
Vote on Proposed Tax Rate
Vote on public meeting date for budget
May 25, 2015
May xx, 2015
May 27, 2015
Vote on proposed tax rate that will be published in the
newspaper as “Notice of Public Meeting to Discuss
Budget and Proposed Tax Rate”
Fourth Budget Workshop and First review of Budget
Book
Last Day of Legislative Session
State Legislature-In Odd
Years
May 29, 2015
Preliminary Schedules to Hidalgo County Tax Office
a. Planning Calendar
b. Debt Schedule
c. Effective Tax Rate
d. Public Notice
All funds balanced
Business Office
June 3, 2015
Prepare Region 12 Template for Proposed Budget
June 8, 2015
Fifth Budget Workshop
June 9, 2015
Prepare Region 12 Template for Adopted Budget
June 9, 2015
Begin PowerPoint for Public Hearing – 20 Copies
Business Office
June 9, 2015
Final budget must be prepared by June 19, 20xx
June 10, 2015
(12 Days)
County Tax Office submits notice to The Monitor for:
“Notice of Public Meeting to Discuss Budget and
Proposed Tax Rate”
Hidalgo County Tax Office
Notice to be published Wednesday, June
10, 2015
(By Law No Later than 6/20/xx)
(Notice must be published no later than
10 days or earlier than 30 days before
the public meeting)
MISD Web Posting on Home Page:
June 15, 2015
June 16, 2015
June 17, 2015
Proposed Budget Summary Report for McAllen ISD
Do not include Special Tax Verbiage
Affidavit & Invoice from Monitor for Public Meeting
Notice
For 2015-2016 Budget (Requisition $909)
Proposed Budget rolled to Original Budget and posted
to GL
 Confirm General Ledger Budget
 User defaults to new fiscal year on July 1 by
Department of Technology (GLBUBAAJ,TR,UB)
June 22, 2015
51
June 22, 2015
June 23, 2015
June 23, 2015
July 24, 2015
July 28, 2015
July 31, 2015
July 31, 2015
Board Meeting (Items must appear in the order
indicated) as follows:
1. Public Hearing to Discuss 2015-2016 Budget
and Proposed Tax Rate
(Prepare PowerPoint Presentation and No
Board Agenda Cover Sheet is prepared)
2. Approval of Accelerated Instruction Budget
2015-2016
3. Approval of the District Budget 2015-2016
Board Agenda Cover page must include the
Effective Tax Rate and Rollback Tax Rate
(Budget must be approved By Law No Later than
6/30/xx)
Region 12 Template of Adopted Budget for Posting on
District’s website
 Web Posting of Adopted Budget
(Post for three (3) years)
Adopted Budget book posted on Financial
Transparency Link
Board of Trustees
Required:
Certified Local Property Tax Values
Required:
District
Final Schedules to Hidalgo County Tax Office
a. Effective Tax Rate (Need to Maintain)
b. Debt Schedule
c. Notice
d. Planning Calendar
Required:
Certified State Property Values
Possible:
Board Agenda Title for August:
Public Hearing:
“Approval of Setting Public Meeting Date on Budget
and Vote on Proposed Tax Rate”
(10-30 days)
August 7, 2015
Required:
Board Agenda Title for August:
“Approval and Adoption of the Resolution for the 2015
School Tax Rate”
Possible:
County Tax Office submits a 2nd revised notice to The
Monitor for:
Business Office
State Comptroller’s Office
Board of Trustees
“Notice of Public Meeting to discuss Budget and
Proposed Tax Rate”
June 22, 2015
52
August 24, 2015
August 28, 2015
Possible:
Public Hearing for 2015-2016 Budget and Proposed
Tax Rate
Required:
Approval and Adoption of the Resolution for the 2015
School Tax Rate:
a. Submit Effective Tax Rate and Rollback
Tax Rate to Board of Trustees for
information.
b. Include special tax verbiage in Larger
Typeset and Sample Home Value, if
applicable.
c. Tax Rate must be adopted by September
29 or 60 days after Certified Roll,
whichever date is later.
d. Approve separately not as part of Consent
Agenda.
e. Must be by Record Vote (Verbal Individual
Vote).
Required:
 McAllen ISD Web Posting of Adopted Budget –
Updated for Tax Rate Verbiage
(Post for three (3) years)

Tax Rate Resolution
(Send Resolution to Hidalgo County Tax Office,
Hidalgo County Appraisal District, and
Delinquent Tax Attorney)

Tax Rate History
(Post on Web Site)
June 22, 2015
Business Office
Business Office
Business Office
53
Financial Policies The following policies are posted on the Policy Online link below:
http://pol.tasb.org/Home/Index/637
McAllen ISD
108906
SUPERINTENDENT
QUALIFICATIONS AND DUTIES
DUTIES
BJA
(LEGAL)
6. Preparing and submitting to the Board a proposed budget and
administering the budget.
June 22, 2015
54
SUPERINTENDENT
QUALIFICATIONS AND DUTIES
DISTRICT
MANAGEMENT
FISCAL
MANAGEMENT
BJA
(LOCAL)
2. Demonstrate effective planning and management of District
administration, finances, operations, and personnel.
To
accomplish this, the Superintendent shall:
e.
Oversee a budget development process that results in
recommendations based on District priorities, available
resources, and anticipated changes to district finances.
f.
Oversee budget implementation to ensure appropriate
expenditure of budgeted funds, to provide for clear and
timely budget reports, and to monitor for effectiveness of
the process.
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June 22, 2015
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June 22, 2015
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June 22, 2015
64
Budget Overview
Governmental Funds
Governmental Funds include General, Special Revenue, Debt Service and Capital Projects Funds. The
General Fund is the largest fund that drives all district activity. Special revenue funds account for
resources restricted to, or designated for, by the District or a grantor in a Special Revenue Fund. The
Debt Service Fund is established to account for payment of principal and interest on all long-term
debt. Capital Projects Funds are used to build and maintain facilities.
Governmental Fund Revenues
Governmental Funds Revenues are budgeted to increase $5,429,583 or 2.14% from the 2014-15
beginning budgeted revenue.
Total Governmental Revenues by Source
FY 2016
Federal Program
Revenues
16%
Local &
Intermediate
Sources
31.5%
State Program
Revenues
52.5%
Revenues (By Object)
5700 - Local & Intermediate Sources
5800 - State Program Revenues
5900 - Federal Program Revenues
7900 - Other Financing Sources
Total Revenues
FY 2012
Audited
FY 2013
$
FY 2014
Original Budget Adopted Budget
FY 2015
FY 2016
77,633,716 $ 77,103,137 $ 77,767,619 $
79,127,335 $
118,439,571
118,236,980
129,316,474
133,050,961
42,244,238
39,639,257
38,208,494
41,017,801
33,745,280
104,334,866
9,403,430
25,000
$ 272,062,805 $ 339,314,240 $ 254,696,017 $ 253,221,097 $
June 22, 2015
81,432,001
135,741,473
41,427,206
50,000
258,650,680
65
Governmental Fund Appropriations
Governmental Fund Appropriations are budgeted to increase $406,866 or .155% from the 2014-15
beginning budgeted appropriations.
Governmental Fund Appropriations by Source
FY 2016
FC 10 57% * *Percentage allocation immaterial Appropriations (By Function)
FY 2012
10 - Instruction & Instructional Related Services $134,135,258
14,104,917
20 - Instructional & School Leadership
36,328,526
30 - Support Services - Student (Pupil)
4,631,757
40 - Administrative Support Services
23,730,985
50 - Support Services - Non-Student Based
1,876,066
60 - Ancillary Services
11,796,795
70 - Debt Service
8,518,239
80 - Capital Outlay
639,091
90 - Intergovernmental Charges
7,121,922
8900 - Other Uses
Total Appropriations
$242,883,556
Audited
FY 2013
FY 2014
$ 137,185,671
14,541,037
36,103,394
5,094,828
29,281,210
1,343,723
15,541,626
13,488,705
673,574
93,225,706
$ 346,479,474
$ 138,065,592
15,747,366
38,755,489
5,699,915
24,583,817
1,553,509
14,013,128
5,149,858
668,853
$ 244,237,527
June 22, 2015
FY 2015
FY 2016
$ 147,256,506
17,418,474
44,885,921
5,663,175
25,396,285
1,512,862
14,426,391
5,535,946
900,625
12,000
$ 263,008,185
$
150,362,651
17,694,152
46,164,910
6,151,546
25,835,300
1,143,515
11,921,238
3,226,427
915,312
$
263,415,051
66
General Fund
The General Fund is the largest single governmental fund and comprises 85% of total revenue. State
aid and local tax revenue make up the bulk of revenues received by this fund. The fund is used to pay
general operating expenses throughout the district.
General Fund Revenues
General Fund Revenues are budgeted to increase $7,206,804 or 3.37% from the 2014-15 beginning
budgeted revenue.
General Fund Revenues by Source
FY 2016
Federal Program
Revenues
Local &
Intermediate
Sources
9%
32%
State Program
Revenues
59%
Revenues (By Object)
5700 - Local & Intermediate Sources
5800 - State Program Revenues
5900 - Federal Program Revenues
7900 - Other Financing Sources
Total Revenues
FY 2012
Audited
FY 2013
$
FY 2014
FY 2015
FY 2016
73,131,719 $ 66,536,381 $ 67,194,808 $
112,008,746
112,838,935
123,745,722
14,121,051
15,654,003
16,707,769
9,235,298
10,247,714
9,397,763
$ 208,496,814 $ 205,277,033 $ 217,046,062 $
June 22, 2015
68,731,149 $
71,268,584
125,472,817
129,327,957
19,405,229
20,194,458
25,000
50,000
213,634,195 $ 220,840,999
67
General Fund Appropriations
General Fund Appropriations are budgeted to increase $1,791,571 or .805% from the 2014-15
beginning budgeted appropriations.
General Fund Appropriations by Source
FY 2016
FC 10 FC 30 19% *Percentage allocation immaterial Appropriations (By Function)
FY 2012
10 - Instruction & Instructional Related Services $105,608,855
12,214,137
20 - Instructional & School Leadership
33,159,683
30 - Support Services - Student (Pupil)
4,631,170
40 - Administrative Support Services
22,195,330
50 - Support Services - Non-Student Based
71,147
60 - Ancillary Services
1,293,978
70 - Debt Service
3,420,844
80 - Capital Outlay
639,091
90 - Intergovernmental Charges
7,000,000
8900 - Other Uses
$190,234,235
Audited
FY 2013
FY 2014
$ 113,775,880
13,078,790
32,796,152
5,094,828
25,456,725
44,297
4,339,134
5,978,880
673,574
4,503
$ 201,242,762
$ 115,708,136
14,473,259
36,356,152
5,699,915
24,554,443
39,883
4,269,943
5,130,403
668,853
$ 206,900,987
June 22, 2015
FY 2015
FY 2016
$ 122,284,532
16,004,686
42,648,466
5,663,175
25,379,889
39,310
4,236,341
5,535,946
900,625
12,000
$ 222,704,970
$
$
126,241,935
16,267,349
43,795,986
6,151,546
25,823,534
30,364
2,044,088
3,226,427
915,312
224,496,541
68
General Fund Balance
Fund balance is the difference between governmental net assets and governmental liabilities.
Governmental Fund financial statements breaks down the fund balance into five categories: NonSpendable, Restricted, Committed, Assigned and Unassigned. The financial goal of the McAllen
Independent School District is to have a sufficient fund balance in the general operating fund to be able
to maintain fiscal independence in case of a financial need or crisis. The District shall strive to maintain
an optimum fund balance of at least two months of general fund operating expenditures.
Total $ FY 2014
Audited
Audited
FY 2012
Total Revenues
Total Expenditures
Excess( Deficiency of Revenues Over
(Under) Expenditures
Total Other Financing Sources and (Uses)
$ 199,261,516
183,234,235
16,027,281
Audited
FY 2013
$ 195,029,319 $ 207,648,299
201,238,259
206,900,987
(6,208,940)
747,312
5,867,109
92,120
Extraordinary Item (Resource)
4,809,605
4,376,102
9,305,643
Net Change in Fund Balances
18,262,579
4,034,271
10,145,075
41,597,453
$ 59,860,032
59,860,032
$ 63,894,303
63,894,303
$ 74,039,378
June 22, 2015
Adopted
FY 2016
Current
FY 2015
FY 2014
(2,574,307)
Fund Balances - Beginning
Fund Balances - Ending
FY 2016 Adopted
Current
Audited
$ 215,835,528 $ 220,790,999
219,998,648
224,496,541
(4,163,120)
(3,705,542)
50,000
-
-
(4,163,120)
$
74,039,378
69,876,258
(3,655,542)
$
69,876,258
66,220,716
69
Major Budget Priorities
and Decisions
The 2015-2016 proposed budget revenue and fund balance contribution increased by
$1,478,671 compared to the 2014-2015 original budget.

Local Program Revenues are higher due to a 4% increase in property values. The Hidalgo
County Appraisal District reviews and assesses property values based on
the local real estate market within the District’s geographical taxing
jurisdiction. The tax collections are based on 96% of the estimated tax levy
calculated on a 5-year trend analysis. The District is also receiving
$1,000,000 from The City of McAllen to help finance the McAllen
Veterans Memorial Stadium.

State Program Revenues are higher compared to last year due to HB1 being passed by the
84th Regular Legislative Session. The Basic Allotment weight will increase from $5,040 to
$5,140 and the Guaranteed Yield weight will increase from $61.86 to $74.28. The Per Capita
rate will increase from 257.274 to 280.000. The TRS Employer Contribution is being funded
100% by the District for the current year, which was state funded in 2014-2015 by a onetime Rider 71 / TRS Employer Contribution Assistance in the amount of $1,542,167. ADA
for 2015-2016 is projected at current levels with no anticipated increases nor decreases based
on current year trend analysis.

Federal Program Revenues are higher due to increases in participation for the School
Breakfast and National School Lunch Programs through innovative
delivery options such as grab and go carts, breakfast in the classroom
and multiple menu options daily. Child & Adult Care At-Risk Supper
programs continues to expand and generate more revenues due to the
expansion to providing meals at safe and secure afterschool
programs, at Boys and Girls Clubs and schools being serviced by
McAllen Parks and Recreation. For federally funded grant programs,
there was a 2.6% increase in the Restricted Indirect Cost Rate from
1.670% to 4.256%. 
Other Resources are budgeted for Sale of Real and Personal Property for the General Fund
and Food Service Fund based on current year trend analysis.

The 2015-2016 Fund Balance Contributions is comprised of Assigned Fund Balance for the
General Fund for the Facilities Maintenance and Operations Department, the Athletics
Department, the Food Service Department, the Transportation Department, Roosevelt
Elementary School, Rowe High School, and McAllen High School for Capital Outlay
projects.
June 22, 2015
70
The 2015-2016 Adopted Budget Appropriations increased by $1,478,671 compared to the
2014- 2015 Original Budget.

For 2015-2016, payroll indicates a salary increase for teachers, librarians, non-teaching
professionals, paraprofessionals and auxiliary staff. The minimum general salary increase
for the teachers and librarians is $ 1,250. The compensation plan indicates the entry level
salary for beginning “zero” year teachers at a minimum of $45,000 and new to McAllen ISD
with “20+” years’ experience at a maximum of $53,600 salary. The compensation plan
indicates a 2.5% of pay range midpoint increase for non-teaching professionals as per their
classification on the compensation plan. Hourly rate for paraprofessionals and auxiliary staff
will be increased by $1.00.
In addition, as per TASB recommendations, additional pay adjustments are made across all
pay groups to ascertain all salaries fall within the 10% of market value, teachers schedule
adjustments made to improve competitiveness for specific years, and that all salaries are at
least at pay range minimum.
The Health Fund, Workers Compensation Fund and Unemployment Fund are self-funded
funds. The health insurance rate remained the same as the prior year of $4,164. Workers
Compensation rates decreased modestly and the District elected not to deduct unemployment
compensation for 2015-2016 due to a decrease in claims.

Professional and Contracted Services experienced a minimal increase. Telephone Service
costs increased due to a decrease in E-Rate for Telecommunication Services in 2015-2016.
Contracted Maintenance and Repairs increased due to iPad repairs at all campuses.

Supplies and Materials increased due to technology upgrades.
Textbooks and Reading Materials increased for High School Dual
Enrollment Books, SAT/ACT Prep Books, High School Robotics
Classes, High School Health Science Classes, Bilingual STAAR
testing preparation resources and Spanish books for Middle Schools.
Food Purchases for Food Service decreased due to Commodities
being transferred from other districts to McAllen ISD allowing
purchase discounts on menu items. Additionally, the District was
able to receive main dish items directly from manufacturer,
decreasing food costs by avoiding food distributer markups.

Other Operating Costs increased due to membership dues for IB & Texas International
Baccalaureate Schools (TIBS) for Lamar Academy and various middle & elementary
schools. There is an increase in student and employee travel due to the advancement of our
co-curricular programs to Regional and State competitions for both
Athletics and Fine Arts. There is an increase in transportation
expense due to various school field trips including 2nd grade trip to
International Museum of Art and Science (IMAS), 4th grade trips to
the Museum of South Texas, 3rd and 5th grade trips to Quinta
Mazatlán, college field trips, and transportation for AP exams.
June 22, 2015
71

Debt Services decreased due to the final payment of Apple Lease 2 and 3 during 20142015. Also, the 2005 Bond final payment occurred in 2014-2015.

Capital Outlay is comprised of the following major factors:
Project
Original
Budget
Facilities Maintenance & Operations:
Food Service - Serving Lines-various schools
Food Service - Rowe cafeteria remodel,
Refrigerator, décor & design
Food Service - Cathey Middle School Refrigerator and Freezer
Food Service - Seguin Elementary and
Gonzalez Elementary Single Reach in Freezer
Food Service - Packing Machines
Rowe High School - Turf
Roosevelt Parking Lot
McHigh School Cooling Tower Replacement
Rowe High School Electrical Panel
McAllen Veterans Stadium - Improvements
Transportation Addition
Bleacher Replacements for several campuses
FMO Equipment Replacement
FMO Boiler Replacement
FMO Dispatch Facility Management System
Software
808,715
General Fund
378,750
General Fund
47,000
General Fund
10,200
50,200
1,150,000
65,714
225,000
17,500
1,000,000
253,388
200,000
250,000
56,075
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
143,000
General Fund
Other:
Transportation - Buses
425,000
General Fund
Technology - Crystal Reports, VOIP,
Wireless Installation, VMWare
Licensing and Storage Array
Expansion
111,000
General Fund
Audio Visual Services - Intercom Upgrades
60,000
General Fund
Food Service - Vehicles and Miscellaneous
Aging Equipment
210,000
Food Service
Career and Technical Education - Air
compressor and welder/CNC
tables
36,375
Grand Total

Fund Source
Career and Technical
Education
$ 5,497,917
Other Uses decreased due to no Operating Transfer Out to the Print Shop.
June 22, 2015
72
Long Term Financial Planning
and Major Initiatives
The financial goal of the McAllen Independent School District is to have a sufficient fund balance in
the general operating fund to be able to maintain fiscal independence in case of a financial need or
crisis. The District shall strive to maintain an optimum fund balance of at least two months of general
fund operating expenditures.
The 5-year instructional plan was introduced in the
2010-2011 fiscal year and 2014-2015 was the final
plan year.
The plan appropriated funds for
instructional programs which included the IB
Expansion, Bilingual Program, Dyslexia Program and
Avid. The District has elected to incorporate these
programs as part of the regular instructional budget
beginning with the 2015-2016 fiscal year.
The long-term plan for Transportation includes the purchase of school buses which has been
appropriated.
1.
A 5-year operational plan was introduced in the 20122013 fiscal year in which funds were appropriated for
projects. In 2015-2016, this 5-year plan will be in its
fourth year. The Facilities Maintenance and Operations
Department, Food Service Department and
Transportation Department projects have not been fully
completed. For 2015-2016, assigned fund balances
have been set aside to complete these projects. For
Facilities Maintenance and Operations, these projects
consist of a Boiler Replacement, Roosevelt Elementary
School Parking Lot Repavement, Rowe High School
Electrical Panel and McAllen High School Cooler
Tower Replacement. For Food Service, these projects
consist of improving serving lines at various schools,
packing
machines,
refrigerator
and
freezer
replacements at Rowe High School, Cathey Middle
School, Seguin Elementary and Gonzalez Elementary
and Rowe High School Cafeteria Remodel. For
Transportation, this project consists of the expansion to
the Break Room. 2015-2016 Adopted Budget
June 22, 2015
73
The following are the Long Term Debt Obligations of the District: 1.
June 22, 2015
74
June 22, 2015
75
MCALLEN INDEPENDENT SCHOOL DISTRICT
Financial Growth Comparison by Revenue
2006-2007 to 2015-2016
Original
Budgeted
ADA
Actual
ADA
06-07
22,833.00
22,747.00
07-08
23,019.00
22,988.00
08-09
23,309.00
09-10
Year
Actual ADA
Change
Original
Budgeted Revenues
General Fund
Actual Revenues
General Fund
Per Student
M&O
I&S
Tax Rate
174,955,005
174,622,487
7,676.73
1.3700
0.1080
1.4780
1.06%
181,560,151
182,199,883
7,925.87
1.0400
0.1050
1.1450
23,035.00
0.20%
189,879,043
184,802,022
8,022.66
1.0400
0.1050
1.1450
23,055.00
23,262.39
0.99%
189,785,687
171,122,118
7,356.17
1.0400
0.1250
1.1650
10-11
23,170.48
23,601.675
1.46%
177,203,966
182,453,117
7,730.52
1.0400
0.1250
1.1650
11-12
23,815.84
23,398.91
-0.86%
180,743,582
192,261,516 **
8,216.69
1.1650
0.0000
1.1650
12-13
23,372.22
23,129.77
-1.15%
194,849,398
195,029,319
8,431.96
1.0400
0.1250
1.1650
13-14
23,400.47
23,301.93
0.74%
203,278,021
207,648,299
8,911.21
1.0400
0.1250
1.1650
14-15
23,524.11
22,830.00
-2.03%
213,634,195
216,943,142
9,502.55
1.0400
0.1250
1.1650
15-16 ***
22,830.00
22,830.00 *
0.00%
216,222,434
216,222,434
9,470.98
1.0400
0.1150
1.1550
* Based on 5th six-weeks projected through year end
** As of June 30, 2012 less tax transfer to I & S
*** Estimated
June 22, 2015
76
Average Daily Attendance (ADA) is used in the formula to distribute funding to Texas public school
districts. The number of students in ADA can be found by adding the number of students who are in
attendance each day of the school year for the entire school year and dividing by the number of days
of instruction to compute average daily attendance. Average Daily Membership (ADM) is the total
number of public school students who were reported in membership as of the October snapshot date
at any grade, from early childhood education through grade 12.
The following graph provides the District’s ADA and ADM:
CAFR
Table L-23
6/30/2014
Average Daily Attendance (ADA) is also used to calculate the operating cost per pupil paid by the
General Fund.
The following graph provides the General Fund Operating Expenditures per pupil:
CAFR
Table L-24
6/30/2014 2015-2016 Adopted Budget
June 22, 2015
77
MCALLEN INDEPENDENT SCHOOL DISTRICT
Two Year Budget Comparison of General, Debt Service, and Capital Projects Funds
REVENUES
LOCAL PROGRAM REVENUES
5711 TAXES-CURRENT YEAR LEVY
5712 TAXES-PRIOR YEARS
5700 OTHER
$
STATE PROGRAM REVENUES
5800 STATE PROGRAM REVENUES
FEDERAL PROGRAM REVENUES
5900 FEDERAL PROGRAM REVENUES
$
Sub Total
Adopted Budget
2015-2016
07/01/2015
Original Budget
2014-2015
07/01/2014
Increase/Decrease
71,836,540
2,214,106
4,745,708
69,717,573
2,961,482
3,695,108
2,118,967
(747,376)
1,050,600
78,796,354
TOTAL REVENUES
$
76,374,163
2,422,191
$
131,464,579
128,019,853
3,444,726
20,194,458
19,405,229
789,229
230,455,391
OTHER RESOURCES
7900 OTHER RESOURCES
FUND BALANCE CONTRIBUTIONS
153 HIGH SCHOOL ALLOTMENT
183 ATHLETICS
193 STATE COMPENSATORY
199 GENERAL FUND
599 DEBT SERVICE FUND
CAPITAL PROJECTS FUND
$
$
223,799,245
$
6,656,146
50,000
25,000
25,000
0
0
0
3,655,542
212,758
0
0
0
1,002,789
8,067,986
0
0
(1,002,789)
(4,412,444)
212,758
0
234,373,691
0
$
232,895,020
1,478,671
$
APPROPRIATIONS
6100
6200
6300
6400
6500
6600
PAYROLL COSTS
PROF & CONTRACTED SERVICES
SUPPLIES & MATERIALS
OTHER OPERATING COSTS
DEBT SERVICE
CAPITAL OUTLAY
TOTAL EXPENDITURES
Adopted Budget
2015-2016
07/01/2015
175,888,835
14,076,793
21,695,256
5,293,652
11,921,238
5,497,917
$
234,373,691
Original Budget
2014-2015
07/01/2014
171,156,548
13,505,698
19,391,981
4,998,016
14,426,391
9,404,386
$
232,883,020
0
12,000
8900 OTHER USES
TOTAL APPROPRIATIONS
Excess / (Deficiency)
Increase/Decrease
$
4,732,287
571,095
2,303,275
295,636
(2,505,153)
(3,906,469)
1,490,671
(12,000)
$
234,373,691
$
232,895,020
$
1,478,671
$
0
$
0
$
0
June 22, 2015
78
McALLEN INDEPENDENT SCHOOL DISTRICT
Two Year Budget Comparison of Revenues by Object Code
2014-2015 ADA - 23,524.11
2015-2016 ADA - 22,830.00
Revenue
Code
Percent
of Total
Description
5700
LOCAL REVENUES
34.19%
5800
STATE REVENUES
57.05%
5900
FEDERAL REVENUES
8.76%
Total:
7900
100.00%
Adopted Budget
2015-2016
07/01/2015
$
$
OTHER RESOURCES
78,796,354
Revenues
Per ADA
Original Budget
2014-2015
07/01/2014
34.13%
131,464,579
5,758
57.20%
128,019,853
5,442
20,194,458
885
8.67%
19,405,229
825
10,094
100.00%
$ 223,799,245
$
$
76,374,163
Revenues
Per ADA
3,451
230,455,391
$
Percent
of Total
$
$
3,247
9,514
50,000
2
25,000
1
0
0
0
0
183 ATHLETICS
0
0
0
0
0
0
1,002,789
43
3,655,542
160
8,067,986
343
212,758
9
0
0
0
0
0
0
10,265
$ 232,895,020
FUND BALANCE CONTRIBUTIONS
199 GENERAL FUND
Grand Total:
$
234,373,691
$
$
9,901
2015-2016
ESTIMATED REVENUES COMPARISON BY SOURCE
8.76%
57.05%
34.19%
5700 LOCAL REVENUES
5800 STATE REVENUES
5900 FEDERAL REVENUES
2014-2015
ESTIMATED REVENUES COMPARISON BY SOURCE
8.67%
34.13%
57.20%
5700 LOCAL REVENUES
5800 STATE REVENUES
June 22, 2015
5900 FEDERAL REVENUES
79
2015-2016 - Revenues
'VOET
OBJECT
5711 TAXES-CURRENT
5712 TAXES-DELINQUENT
5719 TAXES-OTHER
5722 SSA
5739 TUITION AND FEES
5742 INTEREST
5743 RENT
5744 GIFTS & BEQUEST
5749 OTHER REVENUES
5751 FOOD SERVICE
5752 ATH ACTIVITIES
5755 ENTRPRSNG SERV
5769 MISC REVENUES
5811 PER CAPITA
5812 FOUNDATION
5829 ST REV-TEA
5831 TRS
5921 BREAKFAST
5922 NSLP
5923 USDA COMDITY
5929 FED REV-TEA
5931 SHARS
5949 FED REV-DIRECT
TOTAL REVENUES
199
General
Fund
101
Food
Service
56,840,149
1,993,654
1,446,992
293,937
87,000
50,000
12,000
400
0
0
0
0
1,000,000
6,392,400
79,740,018
0
9,388,208
0
437,149
0
757,250
1,200,000
211,400
159,850,557
0
0
0
0
0
17
0
0
0
550,000
0
5,600
0
0
0
100,000
0
5,674,266
9,312,851
1,200,000
660,000
0
0
17,502,734
153
High
School
162
Career
& Tech.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,818,300
0
0
0
0
0
0
0
0
1,818,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,649,927
0
0
0
0
0
0
0
0
6,649,927
163
Advanced
Learners
164
Bilingual
0
0
0
0
0
0
0
0
0
0
0
0
0
0
432,496
0
0
0
0
0
0
0
0
432,496
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,958,561
0
0
0
0
0
0
0
0
1,958,561
173
Special
Education
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,834,764
0
0
0
0
0
0
0
0
10,834,764
June 22, 2015
183
Athletics
4,761,373
0
0
0
0
0
0
0
0
0
305,000
0
0
0
0
0
0
0
0
0
0
0
0
5,066,373
184
Fine
Arts
1,779,916
0
0
0
0
0
0
0
5,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,784,916
193
State
Comp.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
12,013,283
0
0
0
0
0
0
0
0
12,013,283
196
Tech
Program
0
0
0
0
0
0
0
0
835,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
835,000
197
QSCN
2011
Total
2015-2016
Budget
1,302,546 64,683,984
0
1,993,654
0
1,446,992
0
293,937
0
87,000
0
50,017
0
12,000
0
400
0
840,000
0
550,000
0
305,000
0
5,600
0
1,000,000
0
6,392,400
0 113,447,349
0
100,000
0
9,388,208
0
5,674,266
0
9,750,000
0
1,200,000
0
1,417,250
0
1,200,000
741,542
952,942
2,044,088 220,790,999
80
2015-2016 - Revenues
OBJECT
7912 PERSNL PROPERTY
TOTAL OTHER RESOURCES
TTL REVENUES & OTH SOURCES
199
General
Fund
101
Food
Service
153
High
School
162
Career
& Tech.
163
Advanced
Learners
164
Bilingual
173
Special
Education
183
Athletics
184
Fine
Arts
193
State
Comp.
196
Tech
Program
30,000
30,000
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
159,880,557
17,522,734
1,818,300
6,649,927
432,496
1,958,561
10,834,764
5,066,373
1,784,916
12,013,283
835,000
June 22, 2015
197
QSCN
2011
Total
2015-2016
Budget
0
0
50,000
50,000
2,044,088 220,840,999
81
2015-2016 - Appropriations
Funds 101-199
OBJECT
11 INSTRUCTION
6100 PAYROLL COSTS
6200 PROF & CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING COSTS
6600 CAPITAL OUTLAY
TOTAL
199
General
Fund
101
Food
Service
153
High
School
162
Career
& Tech.
163
Advanced
Learners
164
Bilingual
173
Special
Education
183
Athletics
184
Fine
Arts
193
State
Comp.
197
QSCN
2011
196
Tech
Program
Total
2015-2016
Budget
82,433,318
1,535,416
4,862,095
712,680
0
89,543,509
0
0
0
0
0
0
1,181,525
121,568
157,214
13,400
0
1,473,707
4,218,785
67,200
601,968
67,934
36,375
4,992,262
29,640
5,578
50,541
3,036
0
88,795
1,342,978
0
229,500
500
0
1,572,978
9,263,122
25,290
18,900
18,760
0
9,326,072
69,585
0
148,159
0
0
217,744
51,053
87,725
111,656
3,950
0
254,384
10,073,488
386,384
425,956
2,900
0
10,888,728
0
468,200
251,586
0
0
719,786
12 INSTRUCTIONAL RES & MEDIA SER
6100 PAYROLL COSTS
TOTAL
3,043,164
132,572
268,443
18,750
3,462,929
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
36,984
0
0
0
36,984
0
0
0
0
0
0
0
0
0
0
3,080,148
132,572
268,443
18,750
3,499,913
13 CURR DEV & INSTRUCTIONAL DEV
6100 PAYROLL COSTS
TOTAL
2,235,011
229,994
172,374
404,356
3,041,735
0
0
0
0
0
0
24,200
0
1,100
25,300
149,469
1,800
3,000
55,800
210,069
48,615
24,000
0
3,000
75,615
202,512
13,000
0
47,500
263,012
0
0
500
50
550
0
0
0
0
0
30,332
5,000
0
0
35,332
10,538
1,806
0
100
12,444
0
0
0
0
0
0
0
0
0
0
2,676,477
299,800
175,874
511,906
3,664,057
21 INSTRUCTIONAL LEADERSHIP
6100 PAYROLL COSTS
TOTAL
1,327,671
236,623
8,535
31,748
1,604,577
0
0
0
0
0
0
0
0
0
0
58,645
9,000
722,737
2,000
792,382
34,261
5,080
12,113
5,203
56,657
3,531
2,798
10,000
1,000
17,329
474,233
7,111
7,000
50
488,394
0
0
0
0
0
9,106
3,500
0
4,980
17,586
28,860
0
0
0
28,860
14,232
0
0
0
14,232
0
0
0
0
0
1,950,539
264,112
760,385
44,981
3,020,017
23 SCHOOL LEADERSHIP
6100 PAYROLL COSTS
TOTAL
12,421,347
278,965
162,000
151,721
13,014,033
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9,702
0
10,000
19,702
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
213,397
0
0
200
213,597
0
0
0
0
0
0
0
0
0
0
12,634,744
288,667
162,000
161,921
13,247,332
31 COUNSEL AND EVALUATION
6100 PAYROLL COSTS
TOTAL
5,883,997
96,662
42,526
30,677
6,053,862
0
0
0
0
0
319,293
0
0
0
319,293
212,541
4,200
12,000
11,502
240,243
144,384
8,300
41,745
4,500
198,929
55,540
0
30,000
0
85,540
999,786
0
0
0
999,786
0
0
0
0
0
0
0
0
0
0
530,708
107,500
3,600
100
641,908
0
0
0
0
0
0
0
0
0
0
8,146,249
216,662
129,871
46,779
8,539,561
June 22, 2015
0 108,663,494
0
2,697,361
0
6,857,575
0
823,160
0
36,375
0 119,077,965
82
OBJECT
199
General
Fund
101
Food
Service
153
High
School
162
Career
& Tech.
163
Advanced
Learners
164
Bilingual
173
Special
Education
183
Athletics
184
Fine
Arts
193
State
Comp.
197
QSCN
2011
196
Tech
Program
Total
2015-2016
Budget
32 SOCIAL WORK SERVICES
6100 PAYROLL COSTS
TOTAL
942,745
19,050
19,055
1,000
981,850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
13
0
0
13
0
0
0
0
0
0
0
0
0
0
93,689
120
0
1,300
95,109
0
0
0
0
0
0
0
0
0
0
1,036,434
19,183
19,055
2,300
1,076,972
33 HEALTH SERVICES
6100 PAYROLL COSTS
TOTAL
2,877,796
12,472
55,345
4,300
2,949,913
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,450
1,000
6,450
0
0
0
0
0
0
0
0
0
0
69,037
0
0
0
69,037
0
0
0
0
0
0
0
0
0
0
2,946,833
12,472
60,795
5,300
3,025,400
34 STUDENT TRANSPORTATION
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
TOTAL
3,284,596
95,440
730,000
-555,132
425,000
3,979,904
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,284,596
95,440
730,000
-555,132
425,000
3,979,904
35 FOOD SERVICES
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
TOTAL
301,055
0
0
0
836,115
1,137,170
6,701,802
325,750
10,129,188
155,994
210,000
17,522,734
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,002,857
325,750
10,129,188
155,994
1,046,115
18,659,904
36 EXTRACURRICULAR ACTIVITIES
6100 PAYROLL COSTS
TOTAL
1,732,734
1,525
70,190
315,111
2,119,560
0
0
0
0
0
0
0
0
0
0
71,019
0
9,000
295,600
375,619
0
0
0
12,500
12,500
0
0
0
0
0
9,644
1,200
500
2,130
13,474
3,020,437
371,744
261,224
896,476
4,549,881
812,204
57,720
158,112
415,175
1,443,211
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,646,038
432,189
499,026
1,936,992
8,514,245
41 GENERAL ADMINISTRATION
6100 PAYROLL COSTS
TOTAL
4,379,621
1,005,232
252,311
514,382
6,151,546
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,379,621
1,005,232
252,311
514,382
6,151,546
June 22, 2015
83
OBJECT
199
General
Fund
101
Food
Service
153
High
School
162
Career
& Tech.
163
Advanced
Learners
164
Bilingual
173
Special
Education
183
Athletics
184
Fine
Arts
193
State
Comp.
197
QSCN
2011
196
Tech
Program
Total
2015-2016
Budget
51 FACILITIES MAINT & OPERATIONS
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
TOTAL
9,936,890
6,811,537
1,187,803
1,528,104
653,000
20,117,334
0
0
0
0
0
0
0
0
0
0
0
0
29,352
1,000
9,000
0
0
39,352
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
192,441
1,400
28,400
1,849
0
224,090
22,210
0
0
0
0
22,210
0
0
0
0
0
0
100,982
0
0
0
0
100,982
0
0
0
0
0
0
10,281,875
6,813,937
1,225,203
1,529,953
653,000
20,503,968
52 SECURITY AND MONITORING SERV
6100 PAYROLL COSTS
TOTAL
2,156,098
70,710
156,866
36,337
2,420,011
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
74,658
0
0
0
74,658
12,193
0
0
0
12,193
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,242,949
70,710
156,866
36,337
2,506,862
53 DATA PROCESSING SERVICES
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
TOTAL
1,887,642
487,394
268,664
58,004
111,000
2,812,704
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,887,642
487,394
268,664
58,004
111,000
2,812,704
1,723
2,000
3,723
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25
25
0
0
0
0
0
0
26,616
0
26,616
0
0
0
0
0
0
28,339
2,025
30,364
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,044,088
2,044,088
2,044,088
2,044,088
3,226,427
3,226,427
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,226,427
3,226,427
95 PYMTS TO JUVENILE JUSTICE
TOTAL
60,000
60,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
60,000
60,000
99 OTHER INTERGOVT CHARGES
TOTAL
855,312
855,312
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
855,312
855,312
163,536,099
17,522,734
1,818,300
6,649,927
432,496
1,958,561
10,834,764
5,066,373
1,784,916
12,013,283
835,000
61 COMMUNITY SERVICES
6100 PAYROLL COSTS
TOTAL
71 DEBT SERVICE
6500 DEBT SERVICE
TOTAL
81 FACILITIES ACQ & CONSTRUCTION
6600 CAPITAL OUTLAY
TOTAL
TOTAL APPROPRIATIONS
June 22, 2015
2,044,088 224,496,541
84
OBJECT
TOTAL OTHER USES
TTL APPROPRIATIONS & OTH USES
PROJECTED FUND BALANCE
199
General
Fund
101
Food
Service
153
High
School
162
Career
& Tech.
163
Advanced
Learners
164
Bilingual
173
Special
Education
183
Athletics
193
State
Comp.
184
Fine
Arts
196
Tech
Program
0
0
0
0
0
0
0
0
0
0
0
163,536,099
17,522,734
1,818,300
6,649,927
432,496
1,958,561
10,834,764
5,066,373
1,784,916
12,013,283
835,000
-3,655,542
0
0
0
0
0
0
0
0
0
0
June 22, 2015
197
QSCN
2011
Total
2015-2016
Budget
0
0
2,044,088 224,496,541
0
-3,655,542
85
'VOE
June 22, 2015
86
June 22, 2015
87
Fund 599
June 22, 2015
88
June 22, 2015
89
June 22, 2015
90
June 22, 2015
91
Budget Summary - General Fund
2015-2016
Appropriations
Revenues
Fund Balance
GENERAL FUND
101 FOOD SERVICE
$
17,522,734
$
17,522,734
$
0
1,818,300
1,818,300
0
162 CAREER TECHNICAL ED
6,649,927
6,649,927
0
432,496
432,496
0
1,958,561
1,958,561
0
10,834,764
10,834,764
0
183 ATHLETICS
5,066,373
5,066,373
0
184 FINE ARTS
1,784,916
1,784,916
0
12,013,283
12,013,283
0
835,000
835,000
0
2,044,088
2,044,088
0
159,880,557
163,536,099
(3,655,542)
163 ADVANCED LEARNERS(G&T)
164 BILINGUAL(ESL)
173 SPECIAL EDUCATION
196 TECH REPLACEMENT PROGRAM
197 QSCN 2011/12
199 GENERAL FUND
$
220,840,999
June 22, 2015
$
224,496,541
$
(3,655,542)
92
Appropriations
Budget Summary - General, Debt Service and Capital Projects Funds
Adopted Budget
2015-2016
07/01/2015
GENERAL FUND
101 FOOD SERVICE
$
17,522,734
Original Budget
2014-2015
07/01/2014
$
Difference
17,532,792
$
(10,058)
1,818,300
1,800,040
18,260
162 CAREER TECHNICAL ED
6,649,927
6,235,714
414,213
432,496
432,130
366
1,958,561
1,882,210
76,351
10,834,764
10,900,085
(65,321)
183 ATHLETICS
5,066,373
4,973,678
92,695
184 FINE ARTS
1,784,916
1,906,607
(121,691)
12,013,283
10,713,428
1,299,855
835,000
460,000
375,000
2,044,088
2,041,938
2,150
163,536,099
163,814,348
(278,249)
163 ADVANCED LEARNERS(G&T)
164 BILINGUAL(ESL)
173 SPECIAL EDUCATION
196 TECH REPLACEMENT PROGRAM
197 QSCN 2011/12
199 GENERAL FUND
$
224,496,541
$
222,692,970
$
1,803,571
$
9,877,150
$
10,190,050
$
(312,900)
$
9,877,150
$
10,190,050
$
(312,900)
$
0
$
0
$
0
Sub-Total All Funds
$
234,373,691
$
232,883,020
$
1,490,671
Other Uses 8xxx
$
0
$
12,000
$
(12,000)
Total All Funds
$
234,373,691
$
232,895,020
$
1,478,671
DEBT
CAPITAL PROJECTS
June 22, 2015
93
Two Year Budget Comparison of Appropriations by Object Code
Object
Code
Adopted Budget
2015-2016
07/01/2015
Percent
of Total
Description
Original Budget
2014-2015
07/01/2014
Percent
of Total
GENERAL FUND
6100
PAYROLL COSTS
78.35%
6200
PROF & CONTRACTED SERVICES
6300
175,888,835
76.87%
6.27%
14,076,793
6.06%
13,505,698
SUPPLIES & MATERIALS
9.66%
21,695,256
8.71%
19,391,981
6400
OTHER OPERATING COSTS
2.36%
5,293,652
2.24%
4,998,016
6500
DEBT SERVICE
0.91%
2,044,088
1.90%
4,236,341
6600
CAPITAL OUTLAY
2.45%
5,497,917
4.22%
9,404,386
224,496,541
100.00%
100.00%
$
$
OTHER USES
$
$
$
171,156,548
222,692,970
9,877,150
10,190,050
0
0
0
12,000
234,373,691
$
232,895,020
2015-2016
APPROPRIATIONS COMPARISON BY OBJECT
2.36%
.91%
2.45%
9.66%
6.27%
78.35%
6100
6200
6300
6400
6500
6600
2014-2015
APPROPRIATIONS COMPARISON BY OBJECT
1.90%
2.24%
4.22%
8.71%
6.06%
76.87%
6100
6200
6300
6400
6500
June 22, 2015
6600
94
Two Year Budget Comparison of Appropriations by Function
Function
Code
Description
Percent
Adopted Budget
2015-2016
Percent
Original Budget
2014-2015
of Total
07/01/2015
of Total
7/1/2014
GENERAL FUND
10
INSTRUCTIONAL & INSTRUCTIONAL RELATED SERVICES
20
INSTRUCTIONAL & SCHOOL LEADERSHIP
30
56.23%
$
54.90%
7.25%
16,267,349
7.19%
16,004,686
SUPPORT SERVICES-STUDENT (PUPIL)
19.51%
43,795,986
19.15%
42,648,466
41
ADMINISTRATIVE SUPPORT SERVICES
2.74%
6,151,546
2.54%
5,663,175
51
PLANT MAINTENANCE & OPERATIONS
9.13%
20,503,968
8.92%
19,872,021
52
SECURITY & MONITORING SERVICES
1.12%
2,506,862
1.28%
2,840,425
53
DATA PROCESSING SERVICES
1.25%
2,812,704
1.20%
2,667,443
61
COMMUNITY SERVICES
0.01%
30,364
0.02%
39,310
71
DEBT SERVICE
0.91%
2,044,088
1.90%
4,236,341
81
FAC ACQ AND CONSTRUCTION
1.44%
3,226,427
2.49%
5,535,946
95
PAYMENT TO JUVENILE JUSTICE
0.03%
60,000
0.03%
60,000
99
OTHER INTERGOV. CHARGES
0.38%
TOTAL
100.00%
$
OTHER USES
855,312
0.38%
224,496,541
100.00%
$
122,284,532
126,241,935
840,625
$
222,692,970
9,877,150
10,190,050
0
0
0
GRAND TOTAL
$
2015-2016
APPROPRIATIONS BY FUNCTION
61
52
81
95
99
51
41
30
10
20
2014-2015
APPROPRIATIONS BY FUNCTION
61 71
53
52
81
95
99
51
41
30
10
20
June 22, 2015
$
10
71
53
12,000
234,373,691
232,895,020
56.23%
20
7.25%
30
19.51%
41
2.74%
51
9.13%
52
1.12%
53
1.25%
61
0.01%
71
0.91%
81
1.44%
95
0.03%
99
0.38%
Total:
100.00%
10
54.90%
20
7.19%
30
19.15%
41
2.54%
51
8.92%
52
1.28%
53
1.20%
61
0.02%
71
1.90%
81
2.49%
95
0.03%
99
0.38%
Total:
100.00%
95
Appropriations by Function
Two Year Budget Comparison of General, Debt Service and Capital Projects Funds
Adopted Budget
2015-2016
07/01/2015
11 INSTRUCTION
$
119,077,965
Original Budget
2014-2015
07/01/2014
$
115,445,185
2015-2016
% of Total
Appropriations
Difference
$
3,632,780
50.81%
12 INSTRUCTIONAL RES & MEDIA SERV
3,499,913
3,371,597
128,316
1.49%
3,664,057
3,467,75
196,
1.56%
3,020,017
3,254,816
(234,799)
1.29%
13,247,332
12,749,870
497,462
5.65%
31 GUIDANCE COUNSELING AND EVAL
8,539,561
8,561,563
(22,002)
3.64%
1,076,972
1,121,864
(44,892)
0.46%
33 HEALTH SERVICES
3,025,400
2,842,387
183,013
1.29%
3,979,904
3,765,461
214,443
1.70%
18,659,904
19,223,026
(563,122)
7.96%
8,514,245
7,134,165
1,380,080
3.63%
6,151,546
5,663,175
488,371
2.62%
20,503,968
19,872,021
631,947
8.75%
2,506,862
2,840,425
(333,563)
1.07%
2,812,704
2,667,443
145,261
1.20%
30,364
39,310
(8,946)
0.01%
11,921,238
14,426,391
(2,505,153)
5.09%
3,226,427
5,535,946
(2,309,519)
1.38%
60,000
60,000
0
0.03%
855,312
840,625
14,687
0.36%
1,490,6
100.00 %
35 FOOD SERVICES
71 DEBT SERVICE
Other Uses 8xxx
Grand Total
$
234,373,691
$
$
0
$
12,000
$
(12,000)
0.00 %
$
234,373,691
$
232,895,02
$
1,478,6
100.00 %
June 22, 2015
232,883,02 $
96
2015-2016
Capital
Projects
Fund
Debt
Service
Fund
General
Fund
Total
All
Funds
INSTRUCTION
11
6100 PAYROLL COSTS
$
6600 CAPITAL OUTLAY
108,663,494
2,697,361
6,857,575
823,160
36,375
$
0
0
0
0
0
$
0
0
0
0
0
$
108,663,494
2,697,361
6,857,575
823,160
36,375
$
119,077,965
$
0
$
0
$
119,077,965
INSTRUCTIONAL RES & MEDIA SERV
12
6100 PAYROLL COSTS
0
0
0
0
3,080,148
132,572
268,443
18,750
$
CURR DEV & INSTRUCTIONAL DEV
13
6100 PAYROLL COSTS
3,499,913
$
INSTRUCTIONAL LEADERSHIP
21
6100 PAYROLL COSTS
3,664,057
$
SCHOOL LEADERSHIP
23
6100 PAYROLL COSTS
3,020,017
$
COUNSEL AND EVALUATION
31
6100 PAYROLL COSTS
13,247,332
$
SOCIAL WORK SERVICES
32
6100 PAYROLL COSTS
$
8,539,561
0
0
$
0
1,036,434
19,183
19,055
2,300
0
0
0
0
1,076,972 $
0
June 22, 2015
$
3,499,913
0
2,676,477
299,800
175,874
511,906
$
3,664,057
0
0
0
0
$
0
1,950,539
264,112
760,385
44,981
$
0
0
0
0
$
0
0
0
0
8,146,249
216,662
129,871
46,779
$
$
0
0
0
0
12,634,744
288,667
162,000
161,921
$
0
0
3,080,148
132,572
268,443
18,750
0
0
0
0
0
0
0
0
1,950,539
264,112
760,385
44,981
$
$
0
0
0
0
2,676,477
299,800
175,874
511,906
$
0
0
0
0
0
0
3,020,017
12,634,744
288,667
162,000
161,921
$
13,247,332
0
0
0
0
$
0
8,146,249
216,662
129,871
46,779
$
8,539,561
0
0
0
0
$
0
1,036,434
19,183
19,055
2,300
$
1,076,972
97
2015-2016
HEALTH SERVICES
33
6100 PAYROLL COSTS
STUDENT TRANSPORTATION
34
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
3,025,400
$
FOOD SERVICES
35
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
3,979,904
$
EXTRACURRICULAR ACTIVITIES
36
6100 PAYROLL COSTS
18,659,904
$
GENERAL ADMINISTRATION
41
6100 PAYROLL COSTS
8,514,245
$
FACILITIES MAINT & OPERATIONS
51
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
6,151,546
$
20,503,968
0
0
0
$
2,242,949
70,710
156,866
June 22, 2015
0
0
0
0
$
3,025,400
0
3,284,596
95,440
730,000
(555,132)
425,000
$
0
0
0
0
0
$
0
3,979,904
7,002,857
325,750
10,129,188
155,994
1,046,115
$
18,659,904
0
0
0
0
$
0
5,646,038
432,189
499,026
1,936,992
$
8,514,245
0
0
0
0
$
0
0
0
0
0
10,281,875
6,813,937
1,225,203
1,529,953
653,000
$
$
0
0
0
0
4,379,621
1,005,232
252,311
514,382
$
0
0
2,946,833
12,472
60,795
5,300
0
0
0
0
0
0
0
0
0
5,646,038
432,189
499,026
1,936,992
$
$
0
0
0
0
0
7,002,857
325,750
10,129,188
155,994
1,046,115
$
0
Total
All
Funds
0
0
0
0
0
0
0
0
0
3,284,596
95,440
730,000
(555,132)
425,000
$
SECURITY AND MONITORING SERV
52
6100 PAYROLL COSTS
0
0
0
0
2,946,833
12,472
60,795
5,300
$
Capital
Projects
Fund
Debt
Service
Fund
General
Fund
0
4,379,621
1,005,232
252,311
514,382
$
0
0
0
0
0
$
0
6,151,546
10,281,875
6,813,937
1,225,203
1,529,953
653,000
$
20,503,968
0
0
0
2,242,949
70,710
156,866
98
2015-2016
$
DATA PROCESSING SERVICES
53
6100 PAYROLL COSTS
6600 CAPITAL OUTLAY
$
$
0
0
36,337
$
2,506,862
0
0
0
0
0
$
0
1,887,642
487,394
268,664
58,004
111,000
$
2,812,704
30,364
0
0
$
0
0
0
$
0
28,339
2,025
$
30,364
71
2,044,088
2,044,088
9,877,150
$
9,877,150
0
$
0
11,921,238
$
11,921,238
81
0
3,226,427
$
PYMTS TO JUVENILE JUSTICE
95
3,226,427
$
60,000
$
OTHER INTERGOVT CHARGES
99
TOTAL ESTIMATED APPROPRIATIONS
2,812,704
0
0
0
0
0
0
0
28,339
2,025
$
FACILITIES ACQ & CONSTRUCTION
6600 CAPITAL OUTLAY
$
Total
All
Funds
61
$
DEBT SERVICE
6500 DEBT SERVICE
0
1,887,642
487,394
268,664
58,004
111,000
$
COMMUNITY SERVICES
6100 PAYROLL COSTS
2,506,862
Capital
Projects
Fund
Debt
Service
Fund
General
Fund
36,337
60,000
0
0
$
0
$
0
$
3,226,427
0
$
0
855,312
0
3,226,427
0
60,000
$
60,000
0
855,312
$
855,312
$
0
$
0
$
855,312
$
224,496,541
$
9,877,150
$
0
$
234,373,691
TOTAL OTHER USES
0
TOTAL APPROPRIATIONS & OTHER USES $
224,496,541
0
$
June 22, 2015
9,877,150
0
$
0
0
$
234,373,691
99
Accelerated Instruction Funds
2015-2016
State
Compensatory
Fund
11 INSTRUCTION
$
376,448
$
376,448
June 22, 2015
100
2015-2016
General
Fund
11 INSTRUCTION
$
119,077,965 $
Debt
Service
Fund
Capital
Projects
Fund
Total
All
Funds
0 $
0
119,077,965
12 INSTRUCTIONAL RES & MEDIA SERV
3,499,913
0
0
3,499,913
3,664,057
0
0
3,664,057
3,020,017
0
0
3,020,017
13,247,332
0
0
13,247,332
31 GUIDANCE COUNSELING AND EVAL
8,539,561
0
0
8,539,561
1,076,972
0
0
1,076,972
33 HEALTH SERVICES
3,025,400
0
0
3,025,400
3,979,904
0
0
3,979,904
18,659,904
0
0
18,659,904
8,514,245
0
0
8,514,245
6,151,546
0
0
6,151,546
20,503,968
0
0
20,503,968
2,506,862
0
0
2,506,862
2,812,704
0
0
2,812,704
30,364
0
0
30,364
71 DEBT SERVICE
2,044,088
9,877,150
0
11,921,238
3,226,427
0
0
3,226,427
60,000
0
0
60,000
855,312
0
0
855,312
35 FOOD SERVICES
Other Uses 8xxx
Grand Total
$
$
224,496,541 $
0 $
9,877,150 $
0 $
0
0
234,373,691
0
$
224,496,541 $
9,877,150 $
0
234,373,691
June 22, 2015
101
Appropriations
Budget Summary - Special and Proprietary Funds
For Information Purposes Only - Not Subject to Board Approval
Adopted Budget
2015-2016
07/01/2015
Original Budget
2014-2015
07/01/2014
Difference
SPECIAL REVENUES
211 IMPROVE BASIC PGMS (TTL I REG) $
212 ED OF MIGRATORY CHILDREN
8,905,995
$
9,437,365
$
(531,370)
509,760
581,280
(71,520)
5,476,800
4,994,365
482,435
59,520
89,877
(30,357)
344,678
335,408
9,270
1,329,341
1,415,281
(85,940)
861,040
751,408
109,632
65,000
65,000
0
142,500
88,500
54,000
0
115,355
(115,355)
60,000
730,867
(670,867)
3,266,644
2,803,785
462,859
117,236
105,108
12,128
316 SSA DEAF
79,796
81,725
(1,929)
317 SSA PRESCHOOL DEAF
12,136
17,047
(4,911)
340 SSA EARLY INTERVENTION DEAF
2,302
201
2,101
397 AP/BACCALAUREATE INCENTIVES
21,900
5,655
16,245
410 INST MATERIAL ALLOTMENT
3,019,500
3,780,331
(760,831)
435 REG DAY SCHOOL FOR THE DEAF
3,797,214
3,625,310
171,904
54,550
51,150
3,400
915,448
1,038,147
(122,699)
224 IDEA-PART B FORMULA
225 IDEA-PART B PRESCHOOL
244 VOCATIONAL ED BASIC GRANT
255 TEACHER & PRINCIPAL TRAINING
263 TTL III LEP
272 MEDICAID ADM CLAIMING
274 GEAR UP PROJECT
** 276 TTL I PRIORITY SCHOOLS
280 TEXAS VALLEY
288 FEDERAL FUNDED SPECIAL
315 SSA DISCRETIONARY
487 DOLLAR/APIP
461 CAMPUS ACTIVITY FUNDS
Sub-Total Special Revenue Funds
$
29,041,360
June 22, 2015
$
30,113,165
$
(1,071,805)
102
Appropriations
Budget Summary - Special and Proprietary Funds
For Information Purposes Only - Not Subject to Board Approval
Adopted Budget
2015-2016
07/01/2015
Original Budget
2014-2015
07/01/2014
Difference
PROPRIETARY FUNDS
713 PROJECT SAFE AND SECURE
$
752 PRINT SHOP
414,000
$
200,000
Sub-Total Proprietary Funds
$
Grand Total
$
614,000
435,000
$
(21,000)
192,000
8,000
$
627,000
$
(13,000)
29,655,360 * $
30,740,165
$
(1,084,805)
* Budgets are pending approval by grantor agency
** Grant Ended
June 22, 2015
103
June 22, 2015
104
Comparison of Tax Data
A
B
C
D
E
E-D
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
Difference
Tax Assessments before
Freeze
$ 5,914,527,114
$
6,060,393,493
$
6,286,719,989
$ 6,382,827,714 * $ 6,651,421,470
$
268,593,756
Freeze Adjusted Taxable
$ 5,512,937,797
$
5,642,257,431
$
5,833,716,540
$ 5,928,359,915 * $ 6,167,076,844
$
238,716,929
CPTD Value
$ 5,960,760,548
$
5,853,960,161
$
5,896,091,174
$ 6,142,854,314
$ 6,244,327,714
$
101,473,400
2014-2015
2015-2016
Tax Rates
2012-2013
2013-2014
Difference
2011-2012
Local Maintenance Fund
1.1650
1.0400
1.0400
1.0400
1.0400
0.0000
Debt Service Fund
0.0000
0.1250
0.1250
0.1250
0.1150
(0.0100)
Total Tax Rates
1.1650
1.1650
1.1650
1.1650
1.1550
(0.0100)
Local Share of Tier I
59,607,605
58,539,602
58,960,912
61,428,543
62,443,277
$
Debt Service Requirements
10,252,488
10,373,488
10,060,220
9,877,150
$
1,014,734
10,190,050
(312,900)
* Certified Preliminary Taxable Values
June 22, 2015
105
Tax Rate
The Maintenance and Operation Tax Rate provides the revenues needed to cover day-to-day operations
such as salaries and utilities. The Interest and Sinking Tax Rate provides the revenues that are used to
pay the principal and interest of long-term debts. The Total Tax Rate is the combination of both
maintenance and operations and interest and sinking tax rates paid by taxpayers.
The following table provides the District’s tax rate history:
Budget
Year
2000-2001
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
Proposed * 2015-2016
Maintenance &
Operations
1.5000
1.5000
1.5000
1.5000
1.5000
1.5000
1.3700
1.0400
1.0400
1.0400
1.0400
1.1650
1.0400
1.0400
1.0400
1.0400
Interest &
Sinking
0.0800
0.0425
0.0425
0.0400
0.0400
0.1155
0.1080
0.1050
0.1050
0.1250
0.1250
0.0000
0.1250
0.1250
0.1250
0.1150
Total
Tax Rate
1.5800
1.5425
1.5425
1.5400
1.5400
1.6155
1.4780
1.1450
1.1450
1.1650
1.1650
1.1650
1.1650
1.1650
1.1650
1.1550
* Every penny generates approximately $621,961
A school district may not impose a maintenance and operation tax rate that exceeds $1.17 per $100
valuation of taxable property, nor an interest and sinking rate that exceeds $.50.
June 22, 2015
106
Tax Supported Debt Limitation
Sec. 45.0031. LIMITATION ON ISSUANCE OF TAX-SUPPORTED BONDS. (a) Before
issuing bonds described by Section 45.001, a school district must demonstrate to the attorney general
under Subsection (b) or (c) that, with respect to the proposed issuance, the district has a projected
ability to pay the principal of and interest on the proposed bonds and all previously issued bonds other
than bonds authorized to be issued at an election held on or before April 1, 1991, and issued before
September 1, 1992, from a tax at a rate not to exceed $0.50 per $100 of valuation.
Computation of Legal Debt Margin
(Per $100 of Assessed Valuation)
Debt Limit
Interest & Sinking rate
Balance
$.50000
0.1150
0.38500
The following is the Total Tax Rate Comparison for the 5 year period of 2012-2016:
Total Tax Rate Comparison
$1.165
$1.165
$1.165
$1.155
0.125
0.125
0.125
0.115
1.165
1.04
1.04
1.04
1.04
2011-2012
2012-2013
2013-2014
2014-2015
$1.165
June 22, 2015
2015-2016 * Proposed
107
Principal Property Taxpayers
June 22, 2015
108
BOND RATINGS
Standard & Poor’s Rating “AA-”
Moody’s Rating “Aa3″
Fitch Rating “AA-”
June 22, 2015
109
Debt Service
Fund Balance
Debt Service Fund Balance
Fund balance is the difference between governmental net assets and governmental liabilities. This
account is used to record the restriction of the Debt Service Fund for retirement of long-term debt,
which represents the amounts necessary to retire long-term debt principal. For 2015-2016, the I&S tax
rate decreased from $0.125 to $0.115 due to a 4% increase in property values.
FY 2012
Audited
FY 2014
Audited
Audited
Audited
FY 2013
FY 2012
Total
Revenues
Total
Expenditures
Excess (Deficiency of Revenues Over
$
Total
Other Financing Sources and (Uses)
7,121,922
Net
Change in Fund Balances
3,212,255 $
10,240,688
(7,028,433)
4,426,903
4,520,392
10,077,806 $
11,202,492
(1,124,686)
10,585,722
9,743,185
842,537
Adopted
FY 2016
Current
FY 2015
FY 2014
$
10,324,610
10,197,000
127,610
$
9,664,392
9,877,150
(212,758)
860,395
93,489
$
FY 2016
Adopted
Current
(264,291)
$
4,520,392
4,256,101
842,537
$
June 22, 2015
4,256,101
5,098,638
127,610
$
5,098,638
5,226,248
(212,758)
$
5,226,248
5,013,490
110
Overlapping Debt
DEFINITION OF OVERLAPPING DEBT
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of
the District. This schedule estimates the portion of the outstanding debt of those overlapping
governments that is borne by the residents and the businesses of the District. This process recognizes
that, when considering the district's ability to issue and repay long term debt, the entire debt burden
borne by the residents and businesses should be taken into account. However, this does not imply that
every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping
government. 2015-2016 Adopted Budget
June 22, 2015
111
Debt Service Bond Amortization
Schedule
Year
Principal
Interest
Sub-Total
Other Fees
Total Payment
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027
2027-2028
2028-2029
2029-2030
5,840,000
6,505,000
6,740,000
6,140,000
4,320,000
4,520,000
4,740,000
4,975,000
5,220,000
5,475,000
5,700,000
5,930,000
6,175,000
6,430,000
6,695,000
4,022,150
3,397,250
3,148,200
2,849,900
2,584,500
2,387,500
2,171,250
1,944,400
1,706,200
1,456,200
1,237,200
1,009,200
772,000
525,000
267,800
9,862,150
9,902,250
9,888,200
8,989,900
6,904,500
6,907,500
6,911,250
6,919,400
6,926,200
6,931,200
6,937,200
6,939,200
6,947,000
6,955,000
6,962,800
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
9,877,150
9,917,250
9,903,200
9,004,900
6,919,500
6,922,500
6,926,250
6,934,400
6,941,200
6,946,200
6,952,200
6,954,200
6,962,000
6,970,000
6,977,800
Total Debt
$85,405,000
$29,478,750
$114,883,750
$225,000
$115,108,750
June 22, 2015
112
QSCN 2011
Fund Balance
QSCN 2011 Fund Balance
This account is recorded as Other Restrictions of Fund Balance in the General Fund. These funds are
required by ordinance to be set aside to pay the maintenance tax notes debt due 2026. Proceeds from
the sale of the notes were used for the purpose of paying energy efficiency projects district wide.
These funds are managed by Bank of New York Mellon serving as Trustee of the district.
FY 2013 Audited FY 2016
Adopted
FY 2015
Current
Audited
FY 2013
Total Revenues
Total Expenditures
$
Excess (Deficiency of Revenues Over
2,088,418
913,283
1,175,135
FY 2014
$
2,052,409
868,981
1,183,428
Adopted
FY 2016
Current
FY 2015
Audited
$
2,043,034
866,737
1,176,297
$
2,044,088
869,088
1,175,000
Total Other Financing Sources and (Uses)
1,175,135
Net Change in Fund Balances
1,183,428
$
1,175,135
$
1,175,135
2,358,563
June 22, 2015
1,176,297
$
2,358,563
3,534,860
1,175,000
$
3,534,860
4,709,860
113
Maintenance and
Operations/QSCN Amortization
Schedule
June 22, 2015
114
June 22, 2015
115
June 22, 2015
116
2015-2016
Minimum Hiring Placement
Positions
Teacher
Librarian
Minimum
(Daily Rate)
Maximum
(Daily Rate)
$240.64
$286.63
June 22, 2015
117
2015 - 2016
Administrative Education Compensation Plan
Pay Grade
1
Pay Grade
Piano Accompanist
4
Specialist, Parent Training
2
Pay Grade
Assistant Principal, Elementary
7
Audiologist
Director, Health Services
Counselor, Lead
Director, Professional Dev/Grant Dev
Advisor, Dual Enrollment
Occupational Therapist
Director, Student Support
Assistant, Speech Pathology
Psychologist/LSSP
Instructional Services Support Officer
Attendance Officer
Speech Pathologist
Audiologist Assistant
Supervisor, RSD
8
LSSP Intern
Director, Advanced Academics
Director, Bilingual/ESL/NCA
Nurse (All level)
3
Athletic Coordinator (Boys/Girls)
Assistant Principal, Middle School
Director, Career & Technology
Social Worker
Assistant Principal, RSD
Director, Federal/State Programs
Specialist, Drop Out Prevention
Coordinator, Assessment (Sec/Elem)
Director, Fine Arts
Specialist, Orientation & Mobility
Coordinator, Career & Technology
Director, Instructional Technology
Specialist., Prevention Intervention
Coordinator, Counseling & Guidance
Director, Special Education
Student Intake Officer
Coordinator, Elem. Interdisciplinary Content
Director, Title I Migrant
5
Coordinator, Language Arts (Elem/Sec)
Lead Instructional Services Support Team Officer
Athletic Trainers
Coordinator, Library Services
Principal, Achieve Early College
Counselor (All level)
Coordinator, Mathematic (Elem/Sec)
Principal, Elementary
Evaluator, Federal/Special Funds
Coordinator, PE/Health
Principal, Instruction & Guidance
Diagnostician
Coordinator, Science (Elem/Sec)
Principal, Middle School
Manager, Safe Schools Program
Coordinator, Social Studies (Elem/Sec)
Principal, Secondary Education Options
Spec, College Admissions/Scholarship
Coordinator, Special Education
Specialist, Technology
Coordinator, Sp Ed Transition
Strategist, Federal Programs
School Improvement Facilitator
9
Director, Athletics
Principal, High School
Strategist, IB
Strategist, Testing G/T
6
Assistant Principal, Alternative
10
Assistant Principal, High School
Associate Supt. Instructional Leadership
Associate Supt. Instructional Services
Director, RSD Program
Dean of Instruction
11
Assistant Superintendent, Instructional Services
Pay Grade
Minimum
(Daily Rate)
Midpoint
(Daily Rate)
Maximum
(Daily Rate)
1
$189.32
$232.30
$275.28
2
$219.61
$269.47
$319.32
3
$254.75
$312.58
$370.42
4
$270.04
$331.34
$392.64
5
$286.24
$351.22
$416.19
6
$312.72
$372.29
$431.86
7
$335.43
$394.63
$453.82
8
$355.56
$418.30
$481.04
9
$376.89
$443.40
$509.91
10
$399.51
$470.00
$540.50
11
$441.61
$507.61
$573.60
June 22, 2015
118
2015 - 2016
Administrative Management Compensation Plan
Pay Grade
1
Pay Grade
Buyer
6
Specialist, Budget & Cost
Assistant Director, Facilities Maintenance Operations
Internal Auditor
Police Chief
2
Senior Buyer
Senior Computer Programmer
Specialist, Fixed Assets/Energy Management
Specialist, Human Resources
7
Director, Accounting
Specialist, Purchasing/Contract
Director, Employee Benefits & Safety/Risk Management
Supervisor, Mechanic Shop
Director, Child Nutrition
Supervisor, Textbooks/Records
Director, Payroll
Supervisor, Transportation
Director, Purchasing Services
Director, Transportation
3
Accountant, Payroll
Director, Data Processing
Accountant, Staff
Director, Network Services & Support
Coordinator, Fixed Assets/Warehouse
Internal Auditor, Staff
8
Police Captain
Director, Community Information
Director, Human Resources
Specialist, Telecommunications
9
4
Assistant Director/Dietician
Chief Human Capital Officer
Specialist, Community Information
Executive Director, Facilities Maintenance Operations
Specialist, Computer Network
Specialist, Bilingual Media/MITV Producer
10
Assistant. Superintendent Business Operations
Assistant. Superintendent District Operations
5
Computer Programmer/Analyst
Coordinator, Student Data/PEIMS
Manager, District Digital Media Content
Pay Grade
Minimum
(Daily Rate)
Midpoint
(Daily Rate)
Maximum
(Daily Rate)
1
$178.06
$217.15
$256.24
2
$190.53
$232.35
$274.17
3
$203.86
$248.61
$293.36
4
$222.12
$266.01
$309.91
5
$257.66
$308.58
$359.49
6
$287.25
$330.18
$373.10
7
$307.36
$353.29
$399.21
8
$355.30
$399.21
$443.13
9
$419.25
$471.07
$522.90
10
$448.60
$504.05
$559.50
June 22, 2015
119
2015 - 2016
Administrative Non-Exempt Compensation Plan
Pay Grade
1
Pay Grade
Clerk, Administration
3
Pay Grade
Bookkeeper, Campus/Dept.
6
Clerk, Internal Audit
Clerk, Attendance (HS)
Clerk, Accounts Payable (FS)
Secretary, Associate Superintendent
Clerk, Audiologist
Clerk, Community Information
Secretary, Information Systems
Clerk, Campus
Clerk, Data Processing (Campus/Dept)
Specialist, Computer Support
Clerk, Federal Programs
Clerk, Network Services
Specialist, District Budget
Clerk, Food Services
Clerk, Inventory Data Entry (FS)
Specialist, Child Nutrition
Clerk, Parental Involvement
Clerk, Receiving
Clerk, RSD Program
Secretary, Chief of Police
7
Clerk, Special Education
Clerk, Lead Accounting
Clerk, Lead Human Resources
Clerk, Testing
Clerk, Accounting
Clerk, Lead Payroll
Clerk, Textbooks
Clerk, Data Management
Secretary, Assistant Superintendent
Receptionist, Campus
Clerk, Procurement
Secretary, Chief Financial Officer
Receptionist/Clerk
Clerk, Purchasing
Specialist, PEIMS
Registrar Assistant
Clerk, Special Educ. Data Management
Technician, Electronic Equipment
4
Clerk, Special Education (Medicaid)
2
Clerk, Attendance (Alt. School)
Registrar-HS
Clerk, Library Services
Secretary, Facilities Maint. Operations
Secretary, Board of Trustees
Clerk, Counselor
Specialist, Classified Personnel
Clerk, Fixed Assets
Secretary, Principal - ES/MS/Alt
Senior Clerk, Student Support Svcs/
Disciplinary Hearings
Clerk, Head Attendance
Specialist, Library Services
Television Cameraman
Clerk, Migrant Recruiter
Specialist, Technology Helpdesk
8
Clerk, New Generation Systems
Specialist, Employee Benefits
9
Clerk, Student Data
5
Clerk, Employee Benefits
Assistant TV Media
Associate Producer
Secretary, Superintendent
Clerk, Transportation
Clerk, Human Resources
Secretary, Assistant Principal
Clerk, Payroll
Secretary, Coordinator
Legal Assistant
Secretary, Counselor
Secretary, Director
Secretary, Dean of Instruction
Secretary, Principal (HS)
Secretary, Textbook/Student Records
Technician, Computer Graphics
Pay Grade
Minimum
(Hourly Rate)
Midpoint
(Hourly Rate)
Maximum
(Hourly Rate)
1
$10.06
$12.27
$14.48
2
$12.08
$14.73
$17.37
3
$12.80
$15.60
$18.41
4
$13.95
$17.01
$20.07
5
$15.39
$18.54
$21.69
6
$16.78
$20.21
$23.64
7
$17.78
$21.42
$25.07
8
$19.02
$22.92
$26.82
9
$23.39
$26.58
$29.77
June 22, 2015
120
2015 - 2016
Instructional Support Compensation Plan
Pay Grade
1 Aide, Nurse
Aide, Parental Involvement
Instructional Assistant, Academic Success Transition
Instructional Assistant, AEP
Instructional Assistant, Bilingual
Instructional Assistant, Career & Technology
Instructional Assistant, In-School Suspension (ISS)
Instructional Assistant, Instruction and Guidance
Instructional Assistant, Physical Education
Instructional Assistant, Pre-K
Instructional Assistant, RSD Program
Instructional Assistant, Science Tech Lab
Instructional Assistant, Special Education
Instructional Assistant, At-Risk
Pay Grade
1
2
3
4
5
Pay Grade
2 Campus Health Assistant (CMA, RMA, CNA)
Instructional Assistant, Computer Lab
Instructional Assistant, Resource Media
Parent Educator
3
Choir Accompanist (Para)
Instructional Assistant, Radio/TV Program
Instructional Assistant, Visually Impaired
4
RSDPD Transcriptionist
5
Instructional Assistant, Deaf Interpreter (Certified)
Licensed Vocational Nurse (LVN)
Minimum
(Hourly Rate)
Midpoint
(Hourly Rate)
Maximum
(Hourly Rate)
$10.29
$11.18
$12.45
$14.24
$16.00
$12.63
$13.64
$15.00
$16.95
$18.82
$14.96
$16.09
$17.54
$19.65
$21.63
June 22, 2015
121
2015 - 2016
Auxiliary Non-Exempt Compensation Plan
Pay Grade
Pay Grade
1
Bus Aide
Custodian
Custodian, Itinerant
Food Service Worker
2
Aide, Audio/Visual
Groundskeeper
Groundskeeper - Athletic Fields
Lead Custodian
3
4
General Maintenance Worker
Groundskeeper, Athletic Complex
Head Custodian I (Elem/MS)
Helper, Plumber
Leader - Athletic Fields Crew
Leader, Grounds Crew
Tractor Operator
Truck Driver - Food Service
Warehouseman I
AG Facility Assistant
Bus Driver
Campus General Maintenance
Counterman
Cycle Counter
Food Service Mgr (Elem/MS)
Pay Grade
1
2
3
4
5
6
7
8
9
10
Pay Grade
4
Cont
General Maintenance -Campus
Helper, HVAC
Head Custodian II (HS)
Leader, General Maintenance
Warehouse II- Partsman
5
Carpenter
Communication Officer
Dispatcher
Food Service Manager (HS/CK)
HVAC Duct Cleaner
Painter
Printer
Roofer
Security Camera Monitor
Technician, Audio/Visual
Welder
6
Cabinetmaker
Food Service Equip. Technician
Leader, Painter Crew
HVAC Technician
Journey Electrician
Journey Plumber
Locksmith
Manager, Inventory Procurement
Mechanic
7
Master Electrician
Master Plumber
Supervisor, Area Custodial
Supervisor, Field Food Service
8
Foreman, Lead Custodial
Police Officer I
Project Manager, Facilities
Supervisor, Athletic
Supervisor, Construction
Supervisor, Electrical
Supervisor, Grounds
Supervisor, HVAC
Supervisor, Mechanic Shop
Supervisor, Plumbing
Supervisor, Print Shop
Supervisor, Purchasing (FS)
Supervisor, Warehouse (FS)
9
Police Officer II
10
Sergeant
Minimum
(Hourly Rate)
Midpoint
(Hourly Rate)
Maximum
(Hourly Rate)
$9.22
$10.20
$11.52
$12.44
$13.43
$14.51
$15.96
$17.63
$18.83
$21.78
$11.11
$12.00
$13.55
$14.63
$15.81
$17.07
$18.78
$20.75
$21.90
$24.75
$13.00
$13.80
$15.58
$16.83
$18.18
$19.63
$21.59
$23.86
$24.97
$27.72
June 22, 2015
122
2015 - 2016
Part Time Rates
Hourly Rate
Student Worker (Coop Student)
7.25
Substitute Food Service Worker
8.00
Part-time clerk
8.00
Part time Migrant Parent Educator (48+ College hrs)
10.00
Part time Testers
12.50
Part time Teacher
23.00
Part time-Professional
Minimum of AE/AM schedule
Presenters
10.00
Tutor - out of district
8.00
Tutor (48+ hrs req.) - out of district
10.00
Translator
20.00
Tutor-Professional - out of district
June 22, 2015
19.00 (Deg/Cert)
123
2015 - 2016
Athletic Program Rates
Hourly Rate
Varsity Football
Chain Crew
30.00 (flat rate)
Game Manager
11.75
Bookkeeper
11.75
Ticket Seller
11.25
Usher/Ticket taker
8.50
Gate Keeper (East/West)
9.00
Spotter
8.50
Press Box Supervisor
9.50
25 Second Clock
10.75
Clock/Scorekeeper
10.75
Announcer
11.25
Sub-Varsity Football/Soccer
Game Manager
11.75
Clock
10.75
Ticket Seller
11.25
Ticket Taker
8.50
Gate Keeper
9.00
Varsity Basketball & Volleyball
Ticket Seller
11.25
Gate Keeper
9.00
Wrestling
Ticket Seller
11.25
Baseball & Softball
Ticket Seller
11.25
After school Coaching (Out of district)
7.25
Lifeguard
9.00
Facilitator, MS Summer Recreation Program (Deg/Cert)
23.00
Ticket Clerk (during the day)
8.00
June 22, 2015
124
2015 - 2016
Substitute Teacher Rates
Daily Rate
Hourly Rate
Full-day non-degreed substitute
70.00
8.75
Full-day -degreed substitute
85.00
10.63
Full-day degreed/certified substitute
110.00
13.75
Full-day substitute for an instructional assistant
Rate Based on Credentials
Note: Rates remain the same in long term positions
June 22, 2015
125
2015-2016
Summer School Rates
Flat Rate
Registration/Workday (Prof)
(6 hrs = $60 per day) (Under 6 hrs = $10.00 per hr)
TBD
Staff Development (Prof)
(6 hrs = $80 per day) (Under 6 hrs = $13.33 per hr)
Director HS/MS/EL
TBD
(per session)
4400/4200/4100
Hourly Rate
Prep Hours ( MS counselor)
25.00
Assistant Director
36.00
Lead Teacher / Program Coord
36.00
Teacher (certified)
35.00
Substitute for teacher (Deg/Cert)
110.00
Librarian
33.00
Counselor
33.00
Nurse
Social Worker
Drop-out Prevention Specialist
Test Administrator/Monitor
Parent Training Specialist
Secretary
Clerk/Attendance/Registrar/Data Processing
Nurse Assistant
Instructional Aide
Instructional tutor - Deg-Cert / Deg / ND (48 hrs)
Child Care Aide / Computer Lab Aide / Resource Media IA
33.00
30.00
30.00
35.00
30.00
12.50
10.50
15.00
10.00
25.00 /20.00 /12.00
10.50
Evening Study Center Rates
Hourly Rate
24.00
23.00
23.00
23.00
19.00
10.00
10.00
10.00
10.00
Lead Teacher/Program Coord
Teacher (certified)
Social Worker
Parent Training Specialist
Tutors (degreed)
Tutors (48 hours)
Attendance Clerk
Child Care Aide
Computer Lab Aide
Safe and Secure Child Care Rates
Hourly Rate
24.00
Weighted Average
24.00
23.00
10.00
10.00
10.00
10.00
7.25
Director/Facilitator
Facilitator (non-degreed MISD employed)
Nurse
Teacher (certified)
Tutors (48 hours)
Clerk/Bookkeeper
Computer Lab Aide
Child Care Aide
Student Worker (Coop Students)
June 22, 2015
126
June 22, 2015
127
2015-2016
High School Athletic Program
Head Coaching Position
Baseball
Basketball
Soccer
Softball
Volleyball
Wrestling
Powerlifting
Year Round Sports
Cross Country/Track *
Golf
Swimming
Swim Coordinator/Diving
Tennis
Cheer Head Coach
Number of
Positions
* Extra Days *
Supplements
3
6
6
3
3
3
3
15
15
15
15
15
15
15
7,500
7,500
7,500
7,500
7,500
7,500
7,500
6
3
3
1
3
3
15
15
15
15
15
10
* 10,500
8,700
8,700
10,000
8,700
5,500
* If Cross Country/Track position is split each sport will receive $7500 stipend
High School Asst. Coaching Position
Football Off. Coord.
Football Def. Coord.
Football Varsity Asst.
Football 9th
Baseball Asst.
Softball Asst.
Basketball Asst
Soccer Asst
Volleyball Asst
Strength & Conditioning
Wrestling Asst.
Year Round Sports
Cross Country Asst.
Swimming Asst.
Tennis Asst.
Cheer Asst.
Track Asst.
Number of
Positions
*Extra Days*
Supplements
3
3
18
12
9
9
24
12
12
3
3
20
20
15
15
15
15
15
15
15
15
15
7,500
7,500
5,500
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
6
3
3
3
24
15
15
15
5
15
4,000
5,500
5,500
4,000
4,000
Note: HS Assistants coaching only one sport will receive 7 extra days
Middle School Coaching Position
Number of
Positions
* Extra Days *
Supplements
Athletic Coordinator + one sport
Football Coach
Basketball Coach
Soccer Coach
Volleyball Coach
Cross Country Coach
Tennis Coach
Track Coach
Swimming Coach
Cheer Coach
7
56
56
28
28
14
7
70
7
14
10
0
0
0
0
0
0
0
0
5
6,200
2,200
2,200
2,200
2,200
2,200
3,800
2,200
2,200
2,200
*Extra Days* For 15-16 new hire and returning teachers new to coaching extra days will be
paid at $270 daily rate. For returning coaches extra days will be capped
based on their 15-16 daily rate.
June 22, 2015
128
2015 - 2016
Bilingual Program
Assignment
Elementary
Early Exit Bilingual Teacher
Number of
Students
Supplement
12 +
1,000
5-11
500
2-4
300
Elementary
Dual Language Teacher
1,000
Note: Staff must meet eligibility criteria and submit complete application to receive stipend
Career and Technology Education Program
POSITION
Number of Positions
Supplement
Future Farmers of America(FFA)
3
2,000
Distributive Education Clubs of
America(DECA)
2
2,000
Family Career and Community
Leaders of America (FCCLA)
5
2,500
Business Professional of America
(BPA)
6
2,000
Skills USA
9
2,000
Skills USA(Audio Video)
2
2,500
Health Occupations Students of
America (HST)
3
2,500
Technology Student Association
2
2,500
DECA-Co-Sponsor
2
800
FCCLA-Co-Sponsor
1
800
FFA-Co-Sponsor
1
800
HST-Co-Sponsor
3
800
TSA--Co-Sponsor
2
800
June 22, 2015
129
2015 - 2016
Fine Arts Program
Number of
Positions
* Extra Days *
Supplement
Head Band Director
3
25
11,500
Head Orchestra Director
3
15
7,000
Head Choir Director
3
13
7,000
Asst. HS Band Director
10
15
8,500
Asst. HS Choir Director
4
8
4,000
Asst. HS Orchestra Director
3
15
4,000
Head Theater Arts Director
3
0
8,500
Asst. HS Theater Arts Director
3
0
7,000
Lead Theater Arts Teacher
1
0
2,000
Lead Art Teacher
1
0
2,000
5
0
1,000
Mariachi Director
3
15
6,000
Dance/Folklorico Director
3
10
7,000
Flag Corp (per semester)
3
0
3,000
Dance Team Asst. Sponsor
3
5
1,700
Number of
Positions
* Extra Days *
Supplement
MS Band Director
7
15
7,500
Asst. MS Band Director
7
15
5,500
MS Choir Director
7
8
5,000
MS Asst. Choir Director
5
8
4,000
MS Orchestra Director
MS Asst Orchestra Director
(based on enrollment)
MS Theater Arts Director
7
15
5,000
1
15
4,000
High Schools
Piano Accompanist
(Only if Assisted with Musical)
Middle Schools
7
2,000
*Extra Days* For 15-16 new hire extra days will be paid at $270 daily rate.
For returning teachers, days will be capped based on their 15-16 daily rate.
The supplement for school productions include:
1. Assist High School Fall/Spring Drama Production - $1,000
2. Assist High School Collaborative Broadway Musical - $1,500
Additional Duty Supplement
1. Assist High School Fall Marching (Football & Pigskin) - $2000
2. Elementary Lead Teacher - $2,000
3. Professionals performing other duties not covered by stipend - $20 an hour
4. District-wide Mariachi Trumpet Instructor (non-MISD) - $6000
June 22, 2015
130
2015 - 2016
Regional School for the Deaf Program
Number of
Positions
Supplement
Teacher
25
4,500
Teacher with Alternative AI Certification
5
1,500
Diagnostician not AI Certified
1
1,500
Speech Pathologist
1
4,500
Speech Assistant
2
4,500
Assignment
Professional Staff-Non Teaching:
Coordinator
1
Assistant Principal
1
Supervisor
1
Counselor
2
4,500
Certified Interpreter Level I (grandfathered)
2
3,000
Certified Interpreter Level II
0
3,500
Certified Interpreter Basic
0
4,000
Certified Interpreter Advanced
0
5,000
• Appropriate Certification is required for full supplement.
• Interpreter Basic Level is the new classification and is more rigorous to achieve.
Level I is the old level and is grandfathered.
June 22, 2015
131
2015 - 2016
Special Education Program
Number of
Positions
End of Year
Program Supplement
123
800
VI Teacher
3
2,500
Speech Assistant & Pathologist
20
800
Vocational Adjustment Coordinator
3
800
Social Worker
3
800
Diagnostician
13
800
Adapted Physical Education
3
800
Assignment
Special Education Teacher
Certification Supplement
Speech Pathologist (with Masters)
15
4,200
Speech Therapist (BA grandfathered)
0
2,000
Speech Therapist (Assistant with BA)
5
1,000
Special Assignment Supplement
Adapted Physical Education
3
1,500
Note: Teacher eligibility for stipend
1) Supplements will be prorated depending on number of class periods assigned to special education.
2) Staff must be certified in the area of assignment.
3) Stipends will be prorated to number of days worked.
June 22, 2015
132
2015-2016
Special Duty Assignments
Assignment (Classroom)
Supplement
Master degree (grandfathered prior to 12-13)
Master degree in subject area (effective 12-13)
(Monitored for stipend eligibility as per assignment)
Science Olympiad Sponsor ($600 per level of competion)
Teaching Extra Class
Math & Science Teacher (eligibility based on Administrative guidelines)
Intruction & Guidance Teacher
Team Leaders (Middle School)
ROTC Senior Instructor
Teacher Mentors - for teachers with 0 exp.
Assignment (Non-classroom)
2,000
2,000
1,200 maximum
5,000
7,000
(Math/Science)
2,000
500
500
10,000
1,000
Supplement
Campus Technology Facilitator
1,000
Elem Principal (in lieu of additional assistant)
Elem Asst Principal (in lieu of additional assistant)
Administrator-Central Office (Additional duties)
10,000
4,000
4,000
2,500
4,000
4,000
2,000
10,000
7,000
Lead Teacher - AP Program
Lead Teacher - IB Program
Lead Teacher - PEP Grant
Lead Teacher Strategist (+10 days)
Instructional Coach - Math & Literacy (+10 days)
Master Teacher
Auxiliary Staff
Supplement
Instructional (grandfathered prior to 06-07)
Instructional Aide with College hrs 24-47
Instructional Aide with College hrs 48+
400
800
Facilities Maintenance Operations
Asbestos removal - Auxiliary
+.50
MISD Police Department
K-9 Officer
Instructor
Terminal Agency Coordinator
1,000
500
500
Paid Leave
Professional (maximum of 75 Local Days)
Auxiliary ( maximum of 75 Local Days)
June 22, 2015
Upon Retirement
125
70
133
2015-2016
Department Chair/UIL Supplements
High School
DEPARTMENT CHAIR
Middle School
AMOUNT
Number of members excludes chairperson
Lamar/ ECH
2-4
5-10
11-15
16-20
21+
AP Coordinator
UIL SPONSORSHIP
Coordinator
Computer Application
Science
Speech
Debate
Calculator
Spelling
Math
Computer Science
Social Studies
Number Sense
Accounting
Masterminds
Ready Writing
Literary Criticism
Coach Mock Trial
Constitution Team
Motion Picture/TV/AV Coord.
Journalism
Yearbook
Newspaper
Campus Magazine
Current Events
National Honor Society
Student Council
Freshman Sponsor
Sophomore Sponsor
Junior Sponsor
Senior Sponsor
Crime Stoppers
JROTC Rifle
JROTC Drill Team-Armed
JROTC Drill Team-Unarmed
JROTC Color Guard
JROTC Honor Guard
JROTC Physical Fitness Team
Chess Club
CILT (Campus Inst. Leadership Team)
DEPARTMENT CHAIR
AMOUNT
Number of members excludes chairperson
200 per
1,000
1,500
2,000
2,500
3-5
6-9
10-14
15+
700
1,000
1,200
1,500
Based on Membership
AMOUNT
2,500
1,200
1,200
2,500
2,500
1,200
1,200
1,200
1,200
1,200
1,200
1,200
900
1,200
1,200
1,200
900
700
1,200
1,500
1,000
600
1,200
850
1,200
600
600
1,200
1,200
1,200
600
600
600
600
600
600
1,100
UIL SPONSORSHIP
Coordinator
Science
Math
Impromtu
Calculator
Number Sense
Spelling/Plain Writing
Ready Writing
Oratory
Prose Poetry
Listening skills
Dictionary Skills
Maps, Graphs & Charts
Records MIME
Student Council
National Honor Society
Publication/Yearbook
Chess Club
AMOUNT
1,250
1,000
1,000
700
1,000
1,000
1,000
1,000
700
700
700
700
700
700
700
700
500
500
300
Elementary School
CHAIR
Grade Level Chair
UIL SPONSORSHIP
Chess Club
Maps, Graphs & Charts (5)
Number Sense (4-5)
Spelling/Plain Writing (3-5)
Social Studies (5)
Ready Writing (3-5)
AMOUNT
400
AMOUNT
500
300
700
1,000
1,000
1,000
1,000
300
June 22, 2015
134
2015 - 2016
Extra Duty Pay
I.
Presenters (Pre- or post-contract, weekend, after school):
1.
If the presentation is intended for a district-wide audience as a part of the School for
Professional development or any campus presentations the District will pay:
Schedule:
Presentation
Preparation
Set-up/Take down
2.
Rate per Presenter (maximum of 3)
$26 per hour/6 hour maximum
Total
Maximum Pay:
$156
$108
$ 44
$308
Total
Maximum Pay:
$156
$ 36
$ 44
$236
Presentation rate for a repeat session will be:
Schedule:
Presentation
Preparation
Set-up/Take down
Rate per Presenter (maximum of 3)
II. Presenters (During contract):
A. If the teacher presents during a contracted day, preparation rate for a first time presentation will be:
Schedule:
Preparation
Set-up/Take down
Rate per Presenter
Maximum Total:
Maximum Pay:
$108
$ 44
$152
B. Preparation rate for a repeat session during a contracted day:
Schedule:
Preparation
Set-up/Take down
Rate per Presenter
Maximum Total:
Maximum Pay:
$ 36
$ 44
$80
NOTE:
Presentation, preparation, and set-up time is to be determined by coordinator or administrator.
McAllen ISD Presenter form must be completed and agreed upon by all parties prior to
presentation.
June 22, 2015
135
Extra Duty Pay cont.
III. Teacher participation in District sponsored Saturday or after school training sessions during the school
year will be:
Number of hours:
2 hours
3 hours
6 hours
Rate:
$27 for completion of a two hour session
$40 for completion of a three hour session
$80 for completion of a six hour session
NOTE: Courses eligible for stipends and the designated audience will be identified in the ERO.
IV. The following hourly rates are applicable for district staff providing:
 Testing Proctor
 LAS Assessment
 LPAC
 Student Registration
District Employees
Hourly Rate:
$19.00 (during the day)
$23.00 (outside of contract day)
Degreed Professional/Certified
V. The following hourly rates are applicable for district staff providing:
 Tutoring (outside of contract day)
 Credit by Exam
 Migrant Tutoring
District Employees
Non-Degreed Employees
 Paraprofessional (48 hrs required)
Hourly Rate:
$23.00
$10.00
VI. Curriculum Development (Sequencing, alignment activities, correlations, etc.)
District Employees
Hourly Rate:
$25.00
June 22, 2015
136
June 22, 2015
137
Staff Count by Position
All Funds as of March, 2015
Staffing By Position
All Funding Sources
2012-13
SUPERINTENDENT
ASSOCIATE SUPERINTENDENT
ASSISTANT SUPERINTENDENT
EXECUTIVE DIRECTOR
PRINCIPAL
ASSISTANT PRINCIPAL
DEAN OF INSTRUCTION
SCHOOL IMPROVEMENT FACILITATOR
DIRECTOR
ASSISTANT DIRECTOR
COORDINATOR
SUPERVISOR PROF NON-TEACH
STRATEGIST
SPECIALIST PROFESSIONAL
COUNSELOR
THERAPIST
DIAGNOSTICIAN
PSYCHOLOGIST
LIBRARIAN
NURSE
SOCIAL WORKER
SPEECH PATHOLOGIST
OTHER PROFESSIONAL NON-TEACHIN
TEACHER
SECRETARY
CLERK
INSTRUCTIONAL PARA
OTHER PARAPROFESSIONAL
SUPERVISOR PARA
POLICE OFFICER
TECHNICIAN
FACILITIES MAINTENANCE OPERATIONS
BUS DRIVER/BUS AIDES
CHILD NUTRITION SERVICE WORKER
1
2
3
2
33
49
3
4
21
1
20
1
4
40
71
4
17
4
33
40
5
23
53
1658
84
165
340
35
16
41
27
238
115
198
Total Employees-All Funding Sources
2013-14
1
2
3
2
33
* 60
3
** 6
24
2
21
1
3
42
* 86
4
13
8
33
40
4
23
44
* 1695
84
167
*** 377
28
17
43
25
239
109
202
3,351
Reasons for Variances:
3,444
2014-15
1
1
3
3
33
60
3
3
24
2
22
1
3
41
84
4
14
9
33
40
4
23
46
1694
86
171
367
28
15
43
25
233
109
200
3,428
Change
from Prior
Year
0
- 1
0
1
0
0
0
- 3
0
0
1
0
0
- 1
- 2
0
1
1
0
0
0
0
2
- 1
2
4
- 10
0
- 2
0
0
- 6
0
- 2
- 16
* Staffing Guidelines revised
** Supplemental staff for low performing schools
*** Situational dependent Special Education
June 22, 2015
138
4.0%
Student and Staff Growth Rates
2.7%
3.0%
2.0%
1.0%
1.0%
0.0%
-1.0%
-2.0%
-3.0%
0.2%
-2.0%
-1.9%
-0.5%
2012-13
2013-14
2014-15
Staff Growth
0.2%
2.7%
-0.5%
Student Growth
-2.0%
1.0%
-1.9%
Pupil to Teacher Ratio
15.6000
15.5000
15.4000
15.3000
15.2000
15.1000
15.0000
14.9000
14.8000
14.7000
Pupil to Teacher Ratio
2012-13
15.5137
2013-14
15.5000
June 22, 2015
2014-15
15.0000
139
BASIC FOUNDATION
ADMINISTRATIVE SUPPORT
Principal
Asst. Principal
Asst. Principal - RSD
Counselor
Nurse
Librarian
STAFFING GUIDELINES
DAYS
FUND
One (1) per campus
Allocations based on enrollment:
0 - 800 = 1, 801 + = 2 per campus
One (.33) Escandon Elementary
0 - 600 = 1, 601 + = 2 per campus
One (1) per campus
One (1) per campus
212
199
207
207
190
192
197
199
435
199
199
199
187
187
187
187
187
187
187
187
187
199
199
199
199
199
199
199
199
199
187
187
187
187
187
173
173
173
164/199
199
TEACHERS/PARAPROFESSIONALS
Teachers, Pre-K
Teachers, K
Teachers, 1st Grade
Teachers, 2nd Grade
Teachers, 3rd Grade
Teachers, 4th Grade
Teachers, 5th Grade
Teacher, Music
Teachers, PE
Teachers, PPCD (3-5 yrs)
Teachers, Self- Contained
Teachers, Sp Ed Adaptive PE
Instr Asst, Pre-K
Instr Asst, PE
One (1) Teacher per 28 students
Allocations based on enrollment
Allocations based on enrollment:
0 - 500 = One (1) Teacher + One (1) Paraprofessional
501 - 700 = One (1) Teacher + Two (2) Paraprofessionals
701 - 900 = One (1) Teacher + Three (3) Paraprofessionals
901 + = Two (2) Teachers + Two (2) Paraprofessionals
Situation Dependent
One (1) per PK classroom
Refer to Teacher, PE
June 22, 2015
140
BASIC FOUNDATION
CLASSIFIED STAFF
Secretary
Clerk, Data Processing
Clerk, Student Data
Clerk Campus
Food Service Manager
Food Service Worker
Campus General Manager
Custodian
One (1) per campus
One (1) per campus
Allocations based on enrollment: 500 + = 1
Allocations based on enrollment: 700+ = 1
One (1) per campus
One (1) per 19-25 meals/labor hour. Kitchens are
staffed based on labor hours not the number of
people. Labor hours are converted into employee
equivalents.
One (1) per campus
Custodial allocations are based upon the cleanable
square footage of the facility. Cleanable square
footage is defined as being 90% of the gross square
footage. Secondary campuses are staffed at one (1)
custodian 25,000 square feet of cleanable floor space.
This staffing standard does not include the Head
Custodian.
DAYS
FUND
212
212
187
187
190
190
199
199
199
199
101
101
242/260
242/260
199
199
187
187
187
187
187
187
187
187
187
187
187
187
187
197
221
192
192
211
288
255/263
211
224
224
193
193
193
211/193
224
211
435
173
224
173/224
173/224
SUPPLEMENTAL PROFESSIONAL POSITIONS
Read 180
Reading Coach (TLI)
Teacher Special Language
Lead Teacher, Student Centered Inquiry Based
Teacher, Sp Ed Homebound
Teacher, Sp Ed Crisis
AEP
EAST Program
Dyslexia
Instructional Coach
Social Worker
Specialist Parent Training
Teacher, RSD (Regional School for the Deaf)
Diagnostician
Occupational Therapist
Speech Pathologist
Speech Pathologist Asst
One (1) per campus
11 Elementary Schools
One (1) per 18 ELL students (Beginners)
.5 per Title I campus
Situation Dependent
Situation Dependent
One (1) Teacher district wide
Situational Dependent (3 District Wide)
.5 FTE per campus
One (1) per Title I campus
Situation Dependent
.5 per campus
Situation Dependent
Situation Dependent
Situation Dependent
Situation Dependent
Situation Dependent
June 22, 2015
141
BASIC FOUNDATION
SUPPLEMENTAL PARAPROFESSIONAL STAFF
Inst Asst, Computer Lab
Inst Asst, At-Risk Assistant
Inst Asst, Sp Ed Life Skills
Inst Asst, RSD
Aide, Deaf Interpreter
Inst Asst, AEP
Inst Asst. EAST
Inst Asst. Science Technology
One (1) per campus
One (1) per campus
Situation Dependent
Situation Dependent
Situation Dependent
One (1) Teacher district wide
Situational Dependent (3 District Wide)
One (1) per Title I school
June 22, 2015
187
187
187
187
187
187
187
187
193
193
173/224
435
435
193
193
193
142
BASIC FOUNDATION
Principal
Asst Principal
Asst Principal
Counselor
Diagnostician
Librarian
Nurse
Speech Pathologist
Speech Pathologist - RSD
Speech Pathologist Asst - RSD
STAFFING GUIDELINES
DAYS
FUND
One (1) per campus
One (1) per campus
Two (2) per campus
Three (3) per campus
One (1) per campus (Also assigned other campuses)
One (1) per campus
One (1) per campus
Brown Middle School
Brown Middle School
217
212
207
201
197
197
192
192
192
192
192
199
199
199
199
173
199
199
173
173
435
435
One (1) per 25 students per five (5) periods
One (1) per 25 students per (5) periods
Situation Dependent
One (1) per campus
One (1) per campus
One (1) per campus
One ( 1) per 200+ students
One (1) per campus
One ( 1) per 150+ students
One (1) per campus
One (1) per campus
Situation Dependent
Situation Dependent
187
187
187
187
187
202
202
187
195
195
202
202
187
187
187
187
187
187
187
187
187
199
199
199
199
199
199/184
199/184
199
199/184
199/184
199/184
199/184
199
199
199
199
199
199
199
173
173
English
Mathematics
Science
Art
AVID
Assistant Band Director
Head Band Director
Social Studies
Choir Head Director
Assistant Choir Director
Orchestra Head Director
Assistant Orchestra Director
Spanish
Technology Applications
Technology Education
Theatre Arts
Computer Literacy
Dyslexia
Physical Education
Special Education
Sp Ed Visually Impaired
Basic foundation positions may be partially funded by supplemental funding
June 22, 2015
143
BASIC FOUNDATION
CLASSIFIED STAFF
Sec Principal
Clerk Student Data
Clerk Campus
Clerk Counselor
Clerk Data Processing
Inst Asst Sp Ed
Inst Asst In School Susp
Licensed Vocational Nurse
General Maintenance
Custodian
Food Service Worker
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) District Wide
One (1) per campus
Custodial allocations are based upon the cleanable
square footage of the facility. Cleanable square
footage is defined as being 90% of the gross square
footage. Secondary campuses are staffed at one (1)
custodian 25,000 square feet of cleanable floor space.
This staffing standard does not include the Head
Custodian.
One (1) per campus
One (1) per 19-25 meals/labor hour. Kitchens are
staffed based on labor hours not the number of
people. Labor hours are converted into employee
equivalents.
217
187
187
201
217
187
187
192
242
260/242
199
199
199
199
199
173
199
199
199
199
190
190
101
101
Basic foundation positions may be partially funded by supplemental funding
June 22, 2015
144
BASIC FOUNDATION
SUPPLEMENTAL
Counselor - RSD
Sp Pathologist Asst - RSD
.5 per campus
Brown Middle School
Brown Middle School
187
201
192
211
435
435
One (1) per core subject (Brown,Travis,Lincoln)
One (1) per 18 students
Brown Middle School/Travis Middle School
One (1) per campus
One (1) per campus
Brown Middle School
One (1) per campus
187
187
187
187
187
187
187
187
187
187
255
193
288
193
193
211
211
435
224
193
Brown Middle School
Brown MS/Travis MS/Lincoln MS
Brown Middle School
One (1) per campus
One (1) per campus
Brown MS/Travis MS/Lincoln MS
Cathey MS/Travis MS/Morris MS/Lincoln MS
187
187
187
187
187
187
192
435
211
435
193
193
193
211
Master Teacher
Literacy Extension
Reading Coach (TLI)
Science Lab Teacher
Math Extension
Special Language Teacher
Read 180
RSD Hearing Impaired
Sp Ed Self Contained
Transition Teacher Academic Success
CLASSIFIED STAFF
Inst Asst RSD
Inst Asst Parental Involvement
Inst Asst Deaf Interpreter - RSD
Inst Asst Academic Success
Inst Asst Computer Lab
Inst Asst Tutor
Certified Medical Asst
June 22, 2015
145
BASIC FOUNDATION
Principal
Principal
Principal
Asst Principal
Asst Principal
Dean Of Instruction
Coord Athletic Head Coach
Girls Athletic Coordinator
Lead Counselor
Counselor
Counselor - CTE
Counselor - SpEd
Specialist College Admissions
Diagnostician
Librarian
Nurse
Social Worker
Speech Pathologist
Athletic Trainer
STAFFING GUIDELINES
DAYS
FUND
One (1) per campus
Lamar Academy/Early College
I & G Center
One (1) per campus
Four (4) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
Four (4) per campus
One (1) per campus
One (1) per campus
One (1) per campus
Situational Dependent
Two (2) per campus
Two (2) per campus
Lamar Academy, ECHS, Rowe
Situation Dependent
Situation Dependent
Two (2) per campus
226
222
212
222
212
222
226
226
207
203
203
203
201
197
197
192
187
192
192
205
199
199
193
199
199
199
183
183
199
199
162
173
153
173
199
199
193
173/224
173
183
One (1) Teacher per 25 students x 6 periods
Situation Dependent
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
187
187
187
187
187
187
187
187
202
212
200
195
187
199/193/153
199/193/153
199/153
199/162
199
199
199
199
199/184
199/184
199/184
199/184
199
TEACHERS/PARAPROFESSIONAL
English
Mathematics
Science
Economics
American Sign Language
API
Art
AVID
Assistant Band Director
Head Band Director
Choir Head Director
Assistant Choir Director
Dance
June 22, 2015
146
BASIC FOUNDATION
Drama
French
Health
Journalism
Mariachi
Orchestra Assistant Director
Orchestra Head Director
Piano Accompanist
Psychology
ROTC
Sociology
Social Studies
Spanish
Speech
Theatre Arts
General Education Homebound
CTE Teacher
AEP
PREP
Lead Teacher Assessment
Physical Education
STAFFING GUIDELINES
DAYS
FUND
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
Two (2) per campus
One (1) Teacher – District-wide
187
187
187
187
202
202
202
187
187
226
187
187
187
187
187
187
199/193
199
199
199
199/184
199/184
199/184
199
199
199
199
199
199
199
199
199
187- 226
162
187
187
187
187
193
193
199
199
Number of CTE students per Teacher depends on the square footage of
the classroom or the number of computers per classroom. Range of
students per teacher is 16-25.
One (1) per campus
I & G Center
Two (2) per campus
June 22, 2015
147
BASIC FOUNDATION
PRS Teacher
Special Education
Sp Ed Visually Impaired
Sp Ed Voc Adj Coord
Licensed Vocational Nurse
Certified Medical Asst.
Inst Asst Bilingual
Inst. Asst Special Education
Para Choir Accompanist
Inst Asst In School Susp
Inst Asst Career & Technology
Inst Asst Audio Visual
Inst Asst Radio TV Prog
CLASSIFIED STAFF
Sec Principal
Sec Principal
Sec Principal
Sec Asst Principal
Sec Dean Of Instruction
Sec Counselor
Sec Counselor
Sec Counselor-CTE
Bookkeeper
Clerk Head Attend
Clerk Attendance
Clerk Attendance
Registrar
Registrar
Assistant Registrar
Clerk Campus
Clerk Counselor
STAFFING GUIDELINES
DAYS
FUND
One (1) Teacher - Lamar Academy
3 Teachers District Wide
One (1) per campus
One (1) District Wide
One (1) per campus
One (1) per campus
One (1) per campus
80+ students = one (1) additional aide
Situation Dependent
One (1) per campus
Memorial HS
Two(2) per campus
McAllen High School
187
187
187
221
192
192
187
193
173
173
173
199
199
164
187
173/224
187
187
187
187
187
199
199
162
199
199
One (1) per campus
Lamar Academy/Early College
I & G Center
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
Lamar Academy
One (1) per campus
One (1) per campus
Lamar Academy
One (1) per campus
One (1) per campus
One (1) per campus
One (1) per campus
I & G Center
226
222
212
212
217
207
203
203
217
226
222
201
226
222
226
207
203
222
212
199
199
199
199
199
199
199
162
199
199
199
199
199
199
199
199
199
199
199
June 22, 2015
148
BASIC FOUNDATION
CLASSIFIED STAFF
DAYS
FUND
Campus General Maintenance
Custodian
One (1) per campus
Custodial allocations are based upon the cleanable square
footage of the facility. Cleanable square footage is defined as
being 90% of the gross square footage. Secondary campuses
are staffed at one (1) custodian 25,000 square feet of cleanable
floor space. This staffing standard does not include the Head
Custodian.
242
242/260
199
199
Food Service Worker
One (1) per campus
One (1) per 22-23 meals/labor hour. Kitchens are staffed based
on labor hours not the number of people. Labor hours are
converted into employee equivalents.
221
190
101
101
Five (5) district wide
242
199
HS Athletic Complex Keeper
June 22, 2015
149
BASIC FOUNDATION
SUPPLEMENTAL: PROFESSIONAL STAFF
Asst Principal - RSD
School Improvement Facilitator
Advisor, Dual Enrollment
Drop Out Prevention Specialist
Counselor
Counselor
Hi Language Development (HILD)
English Creative Writing
ELA Bridging
Math Bridging
Read 180
RSD Hearing Impaired
Transition Teacher Academic Success
Transition Teacher-Team Leader
Texas Literacy Initiative Teacher
Novanet
One (.33) Memorial
One (1) per campus
One (1) District-wide
One (1) per campus
One (1) per campus
One (1) per campus
One (1) Memorial HSHS
Two (2) per campus
Situational Dependent
One (1) teacher - Situational Dependent
One (1) teacher – Situational Dependent
Memorial High School *Situational Dependent
One (1) per campus
One (1) per campus per 18 students
One(1) per campus McHi & Memorial
SUPPLEMENTAL: PARAPROFESSIONAL STAFF
Inst Asst. At-Risk
Inst Asst Instruction & Guidance
Inst Asst Computer Lab
Inst Asst Deaf Interpreter Certified
Inst Asst RSD
Inst Asst Parental Involvement
One (1) per campus
One (1) at I&G Center
One (1) per campus
Memorial High School*situational
Memorial High School*situational
One (1) per campus
June 22, 2015
DAYS
FUND
212
212
187
187
187
203
201
187
465
211
153
211
193
193/199/212
435
211
187
255
187
187
187
187
187
187
187
187
193
193
211
435/315
211
211
288
193/211
DAYS
FUND
187
187
187
187
187
187
193
193
193
435
435
211
150
June 22, 2015
151
Glossary
Glossary of Commonly Used Terms
Ad Valorem Tax: The primary source of local funding for school districts is ad valorem taxes levied
against the local tax base. Ad valorem means according to the value.
Adjusted Basic Allotment: The base allotment is adjusted based on how much it costs to educate
students in that region of the state as assigned by the cost of index (CEI).
Appraise: To make an estimate of value, particularly of the value of property. Note, if the property is
valued for purposes of taxation, the less-inclusive term “assess” is substituted for the above term.
Appropriated Budget: The expenditure authority created by the appropriation bills or ordinances that
are signed into law and related estimated revenues. The appropriated budget would include all reserves,
transfers, allocations, supplemental appropriations, and other legally authorized legislative and
executive changes.
Appropriation: An authorization granted by a legislative body to make expenditures and to incur
obligations for specific purposes. An appropriation is usually limited in amount and as to the time
when it may be expended.
Assessed Valuation: A valuation set upon real estate or other property by the County Appraisal
District to be used as a basis for levying taxes.
Audit: A comprehensive review of the manner in which the government's resources were actually
utilized. A certified public accountant issues an opinion over the presentation of financial statements,
tests the controls over the safekeeping of assets and makes recommendations for improvements for
where necessary.
Average Daily Attendance (ADA): The number of students in ADA can be found by adding the
number of students who are in attendance each day of the school year for the entire school year and
dividing by the number of days of instruction to compute average daily attendance. ADA is used in the
formula to distribute funding to Texas public school districts.
June 22, 2015
152
Glossary – Continued
Balanced Budget: A budget with total expenditures not exceeding total revenues and monies available
in the fund balance within an individual fund.
Basic Allotment: The basic allotment is a set dollar amount to which each school district is entitled
per student in ADA. It is used to calculate foundation program costs and state aid to school districts.
Bond: A written promise, generally under seal, to pay a specified sum of money, called the face value,
at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually
payable periodically. The difference between a note and a bond is that the latter usually runs for a
longer period of time and requires greater legal formality.
Bonded Debt: The part of the school district debt which is covered by outstanding bonds of the district.
Sometimes called “Funded Debt or Bonded Indebtedness”.
Bonds Authorized and Unissued: Bonds which have been legally authorized, but not issued, and
which can be issued and sold without further authorization.
Bonds Issued: Bonds sold.
Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given
period or purpose and the proposed means of financing them.
Budget Amendment: This is the reallocation of budgeted funds from one function code to another.
All budget amendments are required to be adopted by the last day of the fiscal year.
Budget Transfer: This is the reallocation of budgeted funds from within the same function code.
Capital Expenditures/Outlay: Land, building, machinery, furniture, and other equipment which
the school district intends to hold or continue in use for more than one (1) year, and has a per unit
value of $5,000 or more. "Fixed" denotes probability or intent to continue use or possession, and
does not indicate immobility of an asset.
Capital Projects Fund: A government fund type with budgetary control established to account for
projects that are financed by the proceeds from bond issues, or for capital projects otherwise mandated
to be so accounted for in this fund.
Cash Basis of Accounting: Basis of accounting that recognizes transactions or events when related
cash amounts are received or disbursed.
Co-Curricular Activities: This function is used for expenditures/expenses for school-sponsored
activities outside the school day. These activities are generally to provide students with experiences
such as motivation and the enjoyment and improvement of skills in either a competitive or
noncompetitive setting are that not part of the regular instructional program. Examples include
athletics, clubs, band and orchestra, drill team, Future Farmers of America (FFA), cheerleading, oneact plays, speech, debate, National Honor Society, etc.
June 22, 2015
153
Comprehensive Annual Financial Report (CAFR): A financial report that encompasses all funds
and component units of the government. The CAFR is the governmental unit's official annual report.
Cost of Education Index (CEI) or Adjustment: An index the State uses to adjust the basic allotment
to account for geographic or other cost differences beyond local school district control. The current
index has not been updated since 1990.
Current Year’s Tax Levy: Taxes levied for the current fiscal period.
Debt: An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debts of local education agencies include bonds, loans, and leases, etc.
Debt Limit: The maximum amount of gross or net debt which is legally permitted by law.
Debt Service Fund: A governmental fund with budgetary control that accounts for expenditures for
the retirement of Bonded Debt and expenditures for interest on Bonded Debt.
Delinquent Taxes: Taxes remaining unpaid on and after the date on which they become delinquent
by statute, which is after February 1st.
Education Service Center (ESC): Twenty intermediate education units located in regions throughout
Texas that assist and provide Services for local school Districts.
Effective Tax Rate: State law in Texas prescribes a formula for calculating the effective tax rate for
districts. The net effect of the formula is to produce a tax rate that generates approximately the same
revenue as the year before.
Enrollment: The number of students, early education through grade 12, registered in a school at a
designated time in the school year. This designated time is the last Friday in October, also referred to
as The Public Education Information Management System “snapshot date.”
Existing Debt Allotment (EDA): Eligibility is determined by the date of first payment made on
general obligation bonds issued by a school district. Bonds for which the first payment was made
before the end of a state biennium are eligible to receive EDA. The amount of funding is determined
by the district’s I & S tax effort during the last year of the preceding state biennium.

Application not necessary, for bonds only

State aid limited to 29 cents of debt rate
Expenditures: An expenditure is a payment or disbursement. For example, the expenditure may be
for the purchase of an asset, a reduction of a liability, or it could be an expense.
Expenses: An expense is a cost that has expired, was used up, or was necessary in order to earn the
revenues during the time period indicated in the heading of the income statement.
June 22, 2015
154
Fiscal Period: Any period at the end of which a local education agency determines its financial
position and the results of its operations. The period may be a month, or a year, depending upon the
scope of operations and requirements for managerial control and reporting.
Fiscal Year (FY): A twelve-month period of time to which the annual budget applies and at the end
of which a local education agency determines its financial position and the results of its operations.
The District’s fiscal year is July 1 through June 30.
Fixed Assets: Land, building, machinery, furniture, and other equipment which the school
district intends to hold or continue in use for more than one (1) year, and has a per unit value of
$5,000 or more. "Fixed" denotes probability or intent to continue use or possession, and does not
indicate immobility of an asset.
Food Service: Those activities which have as their purpose the preparation and serving of regular and
incidental meals, lunches, or snacks in connection with school activities.
Foundation School (FSP): A program for the support of a basic instructional program for all Texas
school children. Money to support the program comes from the Permanent School Fund, Available
School Fund, Foundation School Fund, State general revenue, and local property taxes. Currently, the
FSP described in the Texas Education Code consists of three parts or tiers:
a. The first tier provides funding for a basic program.
b. The second tier provides a guaranteed-yield system so that school
districts have substantially equal access to revenue sufficient to
support an accredited program.
c. The third tier equalizes debt service requirements for existing facilities
debt.
Function: A function represents a general operational area in a school district and groups together
related activities; for example, instruction, campus administration, maintenance and operations, etc. As
applied to expenditures, this term has reference to an activity or service aimed at accomplishing a
certain purpose or end.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording
cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which
are segregated for the purpose of carrying on in accordance with special regulations, restrictions, or
limitations.
Fund Balance: Fund balance is the difference between governmental net assets and governmental
liabilities. Governmental Fund financial statements breaks down the fund balance into 5 categories:
 Non-Spendable – the portion of the gross fund balance that is not expendable
(such as inventories, pre-paid items) or is legally earmarked for a specific use
(such as the self-funded reserves program).
 Restricted – amounts constrained to a specific purpose by the provider, such as
special populations programs and grants.
June 22, 2015
155



Committed –that portion of the fund balance that is constrained to a specific
purpose by the Board.
Assigned – that portion of the fund balance that is spendable or available for
appropriation but has been tentatively earmarked for some specific purpose by
the Superintendent or designee.
Unassigned – includes amounts available for any legal purpose. This portion of
the total fund balance in the general fund is available to finance operating
expenditures. The unassigned fund balance shall be the difference between the
total fund balance and the total of the non-spendable fund balance, restricted fund
balance, committed fund balance and assigned fund balance.
General Fund: A fund group with budgetary control used to show transactions resulting from
operations of ongoing organizations and activities from a variety of revenue sources for which fund
balance is controlled by and retained for the use by the local education agency. The General Fund is
used to finance the ordinary operations of a governmental unit except those activities required to be
accounted for in another fund.
General Obligation Debt: Tax supported bonded debt which is backed by the full faith and credit of
the District.
Government Finance Officers Association (GFOA): A professional association of state/provincial
and local finance officers in the United States and Canada, and has served the public finance profession
since 1906. The association members are dedicated to the sound management of government financial
resources.
Governmental Funds: Funds generally used to account for tax-supported activities. There are five
different types of governmental funds: the general fund, special revenue funds, debt service funds,
capital projects funds and permanent funds.
Grant: A contribution by one organization to another. The contributions are usually made to aid in the
support of specified function (for example, At Risk Students), but it is sometimes also for general
purposes.
Infrastructure: Long-lived capital assets that normally are stationary in nature and normally can be
preserved for a significantly greater number of years than most capital assets. Examples of
infrastructure assets include roads, bridges, tunnels, drainage systems, water and sewer systems, dams,
and lighting systems.
Instructional Facilities Allotment (IFA): The IFA program provides funding to school districts for
debt service payments on debt principal and interest associated with the purchase, construction,
renovation, and expansion of instructional facilities. IFA is application-based and is used for bonds or
lease purchases. The yield is $35 per ADA per penny of tax effort.
Glossary - Continued
June 22, 2015
156
Interest and Sinking (I & S): Funds that are used to pay the principal and interest of long-term debts.
Bonds used by a government to finance major construction projects, to be paid by tax levies over a
period of years, require a debt service (I & S) fund to account for their repayment.
Levy: (Verb) to impose taxes or special assessments. (Noun) The total of taxes or special
assessments imposed by a governmental unit.
Maintenance and Operation (M & O) Tax Rate: The tax rate calculated to provide the revenues
needed to cover Maintenance & Operations. M & O includes such things as salaries, utilities, and dayto-day operations.
Membership: The total number of public school students who were reported in membership as of the
October snapshot date (the last Friday in October) at any grade, from early childhood education through
grade 12. Membership is a slightly different number from enrollment because it does not include those
students who are served in the district for fewer than 2 hours per day.
Modified Accrual Basis: A basis of accounting in which expenditures are accrued when incurred and
revenues are accounted for when they become measurable and available.
Other Financial Sources: An increase in current financial resources that is reported separately from
revenues to avoid distorting revenue trends. The use of the other financing sources category is limited
to items so classified by GAAP.
Other Financing Uses: A decrease in current financial resources that is reported separately from
expenditures to avoid distorting expenditure trends. The use of the other financing uses category is
limited to items so classified by GAAP.
Personnel, Administration: Personnel on the school payroll who are primarily engaged in activities
which have as their purpose the general regulation, direction, and control of the affairs of the school
district that are system-wide and not confined to one school, subject, or narrow phase of school activity;
for example, superintendent of schools.
Personnel, Full-Time: School employees who occupy positions, the duties of which require them to
be on the job on school days, throughout the school year, at least the number of hours the schools in
the system are in session.
Personnel, Part-Time: Personnel who occupy positions, the duties of which require less than fulltime service. This includes those employed full-time for part of the school year, part-time for all of the
school year, and part-time for part of the school year. See also Personnel, Full- Time.
Principal of Bonds: The face value of bonds.
Refined ADA: Refined Average Daily Attendance is based on the number of days of instruction in
the school year. The aggregate eligible day’s attendance is divided by the number of days of instruction
to compute the refined average daily attendance. See also ADA.
June 22, 2015
157
Refunding Bonds: Bonds issued to pay off bonds already outstanding.
Rollback Tax: Reference to current State of Texas school finance laws that require maintenance and
operations tax rate increases (above a certain limit) to be voted on by the public. Rollback elections
that fail, roll the tax rate back to the previous lower level.
Rollback Tax Rate: A tax rate that exceeds the rollback tax rate will automatically trigger an election.
If the election to limit school taxes is successful, the tax rate the district may impose for the current
year is limited to the calculated rollback tax rate.
Salary: The total amount regularly paid or stipulated to be paid to an individual, before deductions,
for personal services rendered while on the payroll of the school district.
School, Elementary: A school classified as elementary by State and local practice that is
composed of any span of grades not above grade six. In this District this term includes
kindergartens and pre-kindergartens.
School, Middle: A school classified as middle by State and local practice that is composed of
any span of grades six through eight.
School, Secondary: A school classified as secondary by State and local practices that
is composed of any span of grades beginning with the next grade following the elementary/middle
school, and ending with or below grade 12, including the different types of high schools and
alternative high schools.
Special Revenue Fund: A governmental fund type with budgetary control, used to account for the
proceeds of specific revenue sources, other than expendable trusts or for major capital projects
that are legally restricted to expenditures for specified purposes.
State Compensatory Education (SCE): Compensatory education is defined in law as programs
and/or services designed to supplement the regular education program for students identified as at risk
of dropping out of school.
Tax Base: The total value of all real personal and mineral property in the District as of January 1st of
each year as certified by the County Appraisal Board. The tax base represents net value after all
exemptions.
Tax Rate: Total tax rate is set by the Board of Trustees and is made up of two components:
a. Maintenance and Operations
b. Interest and Sinking
Tax Rate Limitation: A school may not impose a maintenance and operation tax rate that exceeds
$1.17 per $100 valuation of taxable property, nor an interest and sinking rate that exceeds $.50.
June 22, 2015
158
Tax Ratification Election (TRE): A special election called by the Board of Trustees asking voters to
approve a tax rate that is above the $1.04 tax rate allowed by the state law.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property.
Taxes: Compulsory charges levied by a governmental unit for the purpose of financing services
performed for the common benefit. It does not include special assessments.
Teacher Retirement System (TRS): TRS delivers retirement and related benefits authorized by law
for members and their beneficiaries.
Texas Association of School Business Officials (TASBO): An independent, not-for-profit
professional, association dedicated to being the trusted resource for school finance and operations in
Texas.
Texas Education Agency (TEA): The Texas Education Agency provides leadership, guidance, and
resources to help schools meet the educational needs of all students. Located in Austin, Texas, TEA is
the administrative unit for primary and secondary public education.
Texas Education Code (TEC): This code applies to all educational institutions supported in whole or
in part by state tax funds.
Total Tax Rate: The total tax rate is the sum of all I & S and M & O.
Underlying Bond Rating: The rating the district would be given by investor services to give
relative indications of credit quality to stand alone without the permanent bond guarantee by the
State.
Weighted Students in Average Daily Attendance (WADA): In Texas, students with special
educational needs are weighted for funding purposes to help recognize the additional costs of educating
those students. Weighted programs include special education, career and technology, bilingual, gifted
and talented, and compensatory education.
June 22, 2015
159
June 22, 2015
160
Miscellaneous Sources of
Information
McAllen ISD
www.mcallenisd.org
http://pol.tasb.org/Policy/Search/637?filter=CE
City of McAllen
www.mcallen.net
Bing
http://www.bing.com/search?q=pictures+of+mcallen+texas&qs=AS&pq=pictures+of+mcallen&sc=819&sp=1&cvid=bf5650dbeb4b417498c3b5a2657050a8&FORM=QBLH
Historical Stock Photos
www.historicalstockphotos.com
History of McAllen 1921-1930
Wn.com/history_of_mcallen_1921-1930
Wikipedia – The Free Encyclopedia
www.en.wikipedia.org/wiki/Mcallen,_Texas
Yahoo
https://images.search.yahoo.com/yhs/search;_ylt=A0LEVvCPQuJUdC4ArXknnIlQ;_ylu=X3oDMTB0N
25ndmVnBHNlYwNzYwRjb2xvA2JmMQR2dGlkA1lIUzAwNF8x?_adv_prop=image&fr=yhs-mozilla01&va=historical+pictures+of+mcallen+tx&hspart=mozilla&hsimp=yhs-001
Kings and Queens Magazine
November – December 2012
2015 US Climate Data
http://www.usclimatedata.com/climate/mcallen/texas/united-states/ustx0854
June 22, 2015
161

2015-2016 Adopted Budget June 22, 2015

Transcription

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