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Laredo Independent School District Laredo, Texas
2017-2018 Budget Instructions Manual
For Fiscal Year
September 1, 2017 – August 31, 2018
Prepared by:
Division of Finance
i
TABLE OF CONTENTS
2017-2018 BUDGET INSTRUCTIONS MANUAL
Chief Financial Officer’s Budget Message ................................................................................................. iii
Accounting Department Staff and Fund Assignments ................................................................................. iv
BUDGET GUIDELINES
District’s Mission, Vision, and Goals .............................................................................................. 1
Budget Administration and Financial Policies ................................................................................. 2
Budget Development Process ........................................................................................................ 12
2016-2017 Budget Calendar .......................................................................................................... 16
Budgetary Control and Basis of Accounting ................................................................................. 20
PROGRAM GUIDELINES
Career and Technical Education Program ..................................................................................... 25
Gifted and Talented Program ......................................................................................................... 27
Special Education Program ............................................................................................................ 28
State Bilingual / English as a Second Language Program ............................................................. 30
State Compensatory Education Program ....................................................................................... 35
Title I, Part A – Improving Basic Programs .................................................................................. 38
CAMPUS AND DEPARTMENTS BUDGET ALLOCATIONS
Budget Module Inputting Instructions ........................................................................................... 41
Comparison of Membership Counts .............................................................................................. 44
Program 11, 91, 99 – Basic Instruction, Athletics, and Local Programs ....................................... 45
Program 21 – Gifted and Talented ................................................................................................. 46
Program 22 – Career and Technology ........................................................................................... 47
Program 23 – Services to Students with Disabilities ..................................................................... 48
Program 25 – State Bilingual ......................................................................................................... 49
Program 30 – State Compensatory ................................................................................................ 50
ESEA Title I / School Improvement Fund ..................................................................................... 51
Department Variable Costs ............................................................................................................ 52
FIXED COSTS AND UTILITIES
Janitorial Supplies .......................................................................................................................... 55
Janitorial Dust/Wet Mop Services ................................................................................................. 56
Janitorial Dust/Wet Mop Supplies ................................................................................................. 57
Telephone ....................................................................................................................................... 58
Electricity ....................................................................................................................................... 59
Water .............................................................................................................................................. 60
Sanitation ....................................................................................................................................... 61
Gas ................................................................................................................................................. 62
ii
Copier............................................................................................................................................. 63
Library Books ................................................................................................................................ 65
Instructional Materials Pre-order Allocation ................................................................................. 66
REQUIRED FORMS
Budget Package Checklist .............................................................................................................. 67
Mission, Objectives, Strategies and Performance Measures ........................................................ 68
Incentives Program ........................................................................................................................ 69
Capital Improvement Plan - Needs Assessment Form ................................................................... 70
Special Populations FTE’s Forecast .............................................................................................. 71
Administrative Regulation Staff-Pupil Ratios ............................................................................... 72
APPENDIX
Estimated Commodity Prices ......................................................................................................... 79
iii
CHIEF FINANCIAL OFFICER’S BUDGET MESSAGE
March 10, 2017
Dear Colleagues,
It is our collaborative desire to present to the Board of Trustees a budget that clearly focuses and directs funds to
programs and activities which will be most beneficial in the education of our students. During the budgeting
process, it is extremely important that we keep in mind that we have limited resources, therefore, we must
implement financial discipline in order to maximize the district’s resources, minimize expenditures, as well as
ensure efficiency and effectiveness in meeting the district’s mission, goals, and objectives.
Our document conveys to you the Budget Instruction Manual for fiscal year 2017-2018, effective 9/1/17 to 8/31/18.
The budget allocations and instructions herewith provide you with general guidelines and directives in the planning
and preparation of the 2017-2018 budget for your campus or department. Your budget plan must reflect the campus
and/or department mission, objectives and strategies that support the overall improvement of the school system and
the attainment of campus, departments, and district goals. Since the allocations provided depend on the fiscal
resources available to the district at this time and may vary based on the final recommended allocations and awards
by/from the Texas Legislature and/or Texas Education Agency, adjustments may need to be made during the budget
process and/or during the actual fiscal year. If and when this occurs, we will communicate any changes to you as
expeditiously as possible.
The allocations provided are intended to support base line services for instructional requirements of our students and
in response to state, federal and local mandates within the fiscal and human constraints of Laredo Independent
School District. Among these mandates include initiatives to (1) maintain an appropriate fund balance, (2)
implement prudent and disciplined spending within our financial means, (3) maintain the district’s financial credit
rating, and (4) focus all expenditures in support of the mission, goals, and objectives of the district. Additionally,
we will continue to implement guidelines, support, and encouragement, in order to (1) establish and maintain an
appropriate payroll level of spending, (2) re-evaluate, implement, and adhere to appropriate effective and efficient
personnel staffing formulas, and (3) support the implementation of more efficient and effective delivery of
instruction.
The budget process is a tool intended to assist you in developing a plan that will help you attain the goals required
under your area(s) of authority and responsibility. Since the budget process is an ongoing and year-round process, it
is vital that needs assessments be conducted in order to prioritize the use of limited resources. All stakeholders are
encouraged to plan their activities in a realistic and timely manner as well as in compliance with district local and
legal board policies CA, CE, BQA, DFF, and BQB. The budget process has been carefully planned, supported and
coordinated through various departments, including the Division of Finance and our staff is ready to assist you.
We thank you in advance for your assistance, cooperation, and professional courtesy.
Sincerely,
Ms. Flor Ayala, CPA
Chief Financial Officer
iv
ACCOUNTING DEPARTMENT STAFF AND FUND ASSIGNMENTS
Flor Ayala, CPA, Chief Financial Officer ........................................................................................................... 1041
Gloria Vargas, Accounting Manager ................................................................................................................... 1073
Edith Perez, Accounting & Budget Coordinator ................................................................................................ 1066
Reveca Zarazua, Senior Accountant .................................................................................................................... 1072
163 - Payroll Fund 164 - Accounts Payable Fund
182 - Technology Fund
199 - Operating Fund-PIC 99
410 - Instructional Materials Allotment Fund 511 - Debt Service Fund
902 - General Long Term Debt Account Group Fund
Adolfo Gonzalez, Senior Accountant ................................................................................................................... 1057
101 - Child Nutrition Program Fund 180 - E-Rate Fund
496 – Marching Band Festival
199 - Balance Sheet and Revenues Accounts Cost Requirements
199 - Operating Fund-PIC 11 & 32 MAC & SHARS Billings
242 - Summer Feeding Program Fund
Adelfa Kazen, Accountant .................................................................................................................................... 1049
199 - Operating Fund-PIC 22, 25, & 35
211 - ESEA Title I / School Improvement Fund 212 - ESEA Title I – Migrant Fund
244 - Vocational Education Fund
255 - Title II Part A Fund
263 - LEP Bilingual Program Fund
289 - Classroom Links & Bilingual Fund 429 - Pre – K Grant Fund
Nancy Gutierrez, Accountant ............................................................................................................................... 1050
199 - Operating Fund-PIC 21, 28, 30, 31, & 34
394 - Pregnancy, Education & Parenting
397 - AP Incentive Program 482 - Dr. Hochman Grant Fund
490 - Performing Arts Center Fund
616 - Capital Projects Fund
694 - 2014 Bond Series Fund
695 - 60M 2005 Bond Series Fund
698 - 57M 2006 Bond Series Fund 753 - Health Insurance Fund
901 - General Capital Assets Fund
Raymundo Reyes, Accountant .............................................................................................................................. 1047
181 - Athletic Fund
199 - Operating Fund-PIC 23, 33, & 91 224 - IDEA Part B Formula Fund
225 - IDEA Part B Preschool Fund
226 - IDEA Part B Discretionary Fund
435 - Regional Day School for the Deaf Fund
491 - Anti-Gang Project Fund 876 - Back to School Donations Fund
878 - Donations Fund
879 - Scholarships Fund
Jose D. Vazquez Gonzalez, Accountant ............................................................................................................... 1048
424 - L.E.O.S.E. Fund
461 - Campus Activity Fund
483 - Forfeiture Grant Fund 484 - OCDETF Grant Fund
488 - Advertising Fund
489 - Body-Worn Cameras Grant Fund
865 - Student Activity Fund
Accounting Support Staff
Nohemi Abrego ...................................................................................................................................................... 1075
Leticia Gamino ....................................................................................................................................................... 1062
Gloria G. Ortiz ....................................................................................................................................................... 1070
John Rodriguez ...................................................................................................................................................... 1068
Sara Vazquez ......................................................................................................................................................... 1074
Budget Guidelines
1
DISTRICT’S MISSION, VISION, AND GOALS
MISSION
The mission of the Laredo Independent School District is to ensure that all students achieve their potential and
graduate as bilingual, bi-literate, and be responsible adults with the skills to succeed in higher education, the
workforce, or the military.
VISION
Our schools are safe and caring environments that motivate and prepare students to contribute and excel in life. They
build on the strong and expanding foundation already established by families involved in their children's learning.
Our students are highly successful. They are critical thinkers and effective problem solvers who are confident, self-
motivated, and actively involved in our local and global community. Our community actively supports the learning
process. It provides full access to human, technological, and fiscal resources. This partnership demonstrates total
confidence in our school system and holds it to the highest educational standards.
DISTRICT GOALS
Goal I The school district will continue to develop, implement and monitor a quality educational program
including curriculum, instruction, assessment and professional development which considers the specific
needs of each Laredo I.S.D. student and the community, supports high academic standards and addresses
state and federal accountability requirements.
Goal II The school district will provide all students with a safe and nurturing learning environment that promotes
attendance, character building and high achievement.
Goal III The school district will encourage and promote a climate that engages families in the education of their
children and establish a process that cultivates open and timely communication with our public.
Goal IV The school district shall implement a Health and Wellness Program designed to improve the general
health of children and adults by promoting practices that lead to living healthy, active lifestyles.
Goal V The school district will continue to seek all possible avenues to contain and/or reduce costs of all
initiatives in order to best represent the financial interests of the taxpayers. In addition, the school district
will effectively manage financial resources, and conduct program evaluations that will support providing
quality educational experiences for LISD students.
Goal VI The school district will actively pursue and hire highly qualified personnel and provide support that
encourages growth, improvement and increased student achievement.
Goal VII The Plant Facilities Department will ensure that students and staff are provided with quality support
services as well as secure, properly maintained, energy efficient facilities that are conducive to academic
achievement.
2
BUDGET ADMINISTRATION AND FINANCIAL POLICIES
LEGAL REQUIREMENTS FOR BUDGETS
Legal requirements for school district budgets are formulated by the state, the Texas Education Agency (TEA), and
the local district. In addition to these requirements, individual school districts also may have their own legal
requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants;
however, this section deals only with state legal mandates, TEA legal requirements and local district requirements
for basic budget development and submission.
STATEMENT OF TEXAS LAW
Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in
school districts. The following items summarize the legal requirements from the code:
The superintendent is the budget officer for the district and prepares or causes the budget to be prepared.
The district budget must be prepared by a date set by the state board of education, currently August 31. In
order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget
must be prepared by August 20.
The president of the board of trustees must call a public meeting of the board of trustees, giving ten days
public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be
present and participate in the meeting.
Concurrently with the publication of notice of the budget above, a school district must post a summary of
the proposed budget on the school district’s Internet website or in the district’s central administrative office
if the school district has no Internet website. The budget summary must include a comparison to the
previous year’s actual spending and information relating to per-student and aggregate spending on
instruction, instructional support, central administration, district operations, debt service, and any other
category designated by the commissioner. (Section 44.0041, TEC).
No funds may be expended in any manner other than as provided for in the adopted budget. The board
does have the authority to amend the budget or adopt a supplementary emergency budget to cover
unforeseen expenditures.
The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and
state guidelines.
The budget must be legally adopted before the adoption of the tax rate unless the district elects to adopt a
tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax
Code (see the following point if the district elects to adopt the tax rate first). Additionally, a school district
must publish a revised notice and hold another public meeting before the district may adopt a tax rate that
exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district’s
rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.
If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and
hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC 44.004. Following
adoption of the tax rate, the district must publish notice and hold another public meeting before the district
may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The
school district may use the certified estimate of taxable value in preparing a notice.
HB 3, 81st Regular Session, added TEC 39.084 which requires that on final approval of the budget by the
school board, the school district shall post on the district’s internet website a copy of the adopted budget.
The website must prominently display the electronic link to the adopted budget until the third anniversary
of the date the budget was adopted.
3
TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS
TEA has developed additional requirements for school district budget preparation as follows:
The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31.
Minutes from district board meetings will be used by TEA to record adoption of and amendments to the
budget.
Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a
Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official
district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the
fund and function levels to comply with the state’s legal level of control mandates.
The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public
Education Information Management System) by the date prescribed in the annual system guidelines.
Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth
level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second
level), organization, fiscal year, program intent and amount. These requirements are discussed in further
detail in the Data Collection and Reporting module.
A school district must amend the official budget before exceeding a functional expenditure category, i.e.,
instruction, administration, etc., in the total district budget. The annual financial and compliance report
should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The
requirement for filing the amended budget with TEA is satisfied when the school district files its Annual
Financial and Compliance Report.
LISD FINANCIAL POLICIES
In addition to state legal requirements, LISD has established its own requirements for annual budget preparation.
The District recognizes the importance of maintaining its financial integrity; therefore, it has developed this policy
to support its mission and its goals and objectives. The district’s fiscal policies dictate budgetary requirements that
go beyond those required by the Texas Education Code and TEA. These policies are delineated below.
Fiscal Policy & Objectives
Financial Stability
In seeking to fulfill its mission, the District shall maintain a high level of financial stability and shall
not compromise the long-term financial integrity to achieve short-term benefits.
In an effort to provide adequate cash flow for its operations, the District shall maintain an unassigned
fund balance equal to a minimum of two months of operations costs.
To achieve or maintain this goal, the Superintendent and chief financial officer are instructed to
implement the following financial plan:
1. Develop and submit for Board approval a balanced budget with input from site-based decision-
making (SBDM) committees and instructional programs.
2. Develop staffing patterns and funding formulas based on a per pupil basis.
3. Restrict any surplus funds towards unassigned fund balance.
Funds from Operations
Funds from operations should provide adequate funds to support its:
1. Instructional programs
2. Capital programs
3. Debt service programs
4
Revenue
Revenue levels shall be evaluated with staff recommendations yearly in consideration of:
1. Bond ratings,
2. Facility and construction requirements,
3. Current business conditions (local economy),
4. Economic projections (state economy, legislative issues, etc.),
5. Student growth assumptions,
6. The projected level of expenditures.
General Operating Fund Expenditures
General fund expenditures shall maintain the following priorities of obligation:
1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the
District’s operating fund.
2. Payments to meet all debt service requirements of outstanding bond indebtedness including the interest
and sinking fund.
3. Payments to special revenue funds that require a matching for federal or state grants, including the
food service fund, the athletic fund, and the construction fund.
4. All net surplus after payment of items 1 to 3 above may be used to fund necessary capital equipment
purchases, facility expansion, and renovation. All remaining funds will go toward maintaining a
budgeted ending cash balance (unassigned balance) which equates to at least two months of operating
costs. This amount would be determined by first adding budgeted operations and maintenance costs
plus debt service requirements. This total would be divided by 12 and then multiplied by two to
calculate the two months operating costs.
Long Term Financing
In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital projects
and equipment. Available mechanisms include the following:
1. Public Property Finance Contractual Obligations (PPFCO)
2. General Obligations Bonds
3. Time Warrants
4. Delinquent Tax Notes
5. Any other legal mechanism
Short Term Financing
The District will strive to minimize its short term financing by maintaining a two month undesignated fund
balance. Based on cash flow projections, the business manager may recommend to the Board to utilize short
term financing to satisfy the cash flow requirements of the District. Available mechanisms include the
following:
1. Tax anticipation notes
2. Tax warrants
3. Delinquent tax notes
5
Reporting
The District will prepare reports of financial operations as follows:
1. A monthly operating and financial report, requiring review by the finance committee and/or the Board
as the Board deems necessary.
2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions presented for
approval prior to September 1 of each year. Midyear analysis and review shall be presented to the
Board for approval.
3. An annual audit by an outside professional auditing firm that would include all necessary details in
reconciling all of the year’s financial operation. The audit report will be submitted for review and
approval to the Board after the end of the fiscal year.
Fund Balance
The District shall report fund balances for governmental funds in classifications based primarily on the extent to
which the District is bound to honor constraints on the specific purposes for which amounts in those funds can
be spent.
Nonspendable and Restricted
The nonspendable classification shall represent assets that will be consumed or must remain intact, such as
inventories of supplies and endowments, and therefore cannot be converted to cash. Provisions of law,
contracts, and grants shall specify how fund resources can be used in the restricted classification. The nature of
these two classifications precludes a need for a policy from the Board. However, the Board has adopted rules
for the three unrestricted classifications of committed, assigned, and unassigned.
Committed
From time to time, the Board may commit fund balances by a majority vote in a scheduled meeting. This
commitment may be modified or rescinded by a majority vote in a scheduled meeting. Board commitments
shall not exceed the amount of fund balance that is greater than the sum of nonspendable and restricted fund
balances, as this practice would commit funds that the District does and would not have. Commitments may be
made for facility expansion or renovation, program modifications, wage and salary adjustments, financial
cushions such as a rainy day fund, and other purposes determined by the Board.
Assigned
Assigned fund balance comprises amounts intended to be used by the government for specific purposes. Funds
set aside for carryover appropriations, early termination notification, contingencies, and projected budgetary
deficit in the subsequent year’s budget are examples to be included in the assigned category. Any funds set
aside must be reported to the Board. The Board has authority to remove or change the assignment of the funds
with a majority vote. The assignment need not be made before the end of the reporting period, but rather may
be made any time prior to the issuance of the financial statements.
Unassigned
Unassigned fund balance is the residual classification for the general fund and shall include all amounts not
contained in the other classifications. Unassigned amounts represent the resources available for future
spending. The District’s goal to maintain two months of operating costs shall be identified as unassigned fund
balance. The general fund should be the only fund that reports a positive unassigned fund balance amount.
However, in funds other than the general fund, it may be necessary to report a negative unassigned fund balance
amount if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned
to those purposes.
Delegation to Make Assignments
The Board shall retain the authority to assign funds.
The Board may delegate authority to specified persons or groups to make assignments of certain fund balances
by a majority vote in a scheduled meeting. The Board may modify or rescind its delegation of authority by the
6
same action. The authority to make assignments shall be in effect until modified or rescinded by the Board by a
majority vote in a scheduled meeting.
Order of Expenditures
When the District incurs expenditures that can be made from either restricted or unrestricted balances, the
expenditures shall be charged to restricted balances. When the District incurs expenditures that can be made
from either committed, assigned, or unassigned balances, the expenditures shall be charged first to committed
balances, then to assigned balances, and then to unassigned balances.
Investments
Investment Authority
District depository and investment authority is established within the office of the Superintendent. By the
authority of the Board, the Superintendent, the business manager, the accounting director, and a senior
accountant/investor are designated as the District’s investment officers. The investment officers are responsible
for depositing funds, investing such funds, ensuring that each investment has the proper authorized collateral,
monitoring investments, ensuring the security of the District’s principal and interest, receiving and reporting
principal and interest at the maturity of each investment, and providing the proper documentation and reports on
such investments to the Superintendent and the Board in accordance with the District’s written investment
policy and generally accepted accounting procedures.
The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All investment
transactions except investment pool funds and mutual funds shall be executed on a delivery-versus-payment
basis.
Approved Investment Instruments
From those investments authorized by law and described further in CDA(LEGAL), the Board shall permit
investment of District funds in only the following investment types, consistent with the strategies and maturities
defined in this policy:
1. Obligations of, or guaranteed by, governmental entities as permitted by Government Code 2256.009.
2. Certificates of deposit and share certificates as permitted by Government Code 2256.010.
3. Fully collateralized repurchase agreements permitted by Government Code 2256.011.
4. A securities lending program as permitted by Government Code 2256.0115.
5. Banker's acceptances as permitted by Government Code 2256.012.
6. Commercial paper as permitted by Government Code 2256.013.
7. No-load money market mutual funds and no-load mutual funds as permitted by Government Code
2256.014.
8. A guaranteed investment contract as an investment vehicle for bond proceeds provided it meets the
criteria and eligibility requirements established by Government Code 2256.015.
9. Public funds investment pools as permitted by Government Code 2256.016.
Safety and Investment Management
The main goal of the investment program is to ensure its safety and maximize financial returns within current
market conditions in accordance with this policy. Investments shall be made in a manner that ensures the
preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses
resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual
investment transaction shall be undertaken that jeopardizes the total capital position of the overall.
7
Liquidity and Maturity
Any internally created pool fund group of the District shall have a maximum dollar weighted maturity of less
than 365 days. The maximum allowable stated maturity of any other individual investment owned by the
District shall not exceed two and one-half years from the time of purchase. The Board may specifically
authorize a longer maturity for a given investment, within legal limits.
The District’s investment portfolio shall have sufficient liquidity to meet anticipated cash flow requirements.
Diversity
The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and
financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of
investments, specific maturity, or specific issuer.
Monitoring Market Prices
The investment officers shall monitor the investment portfolio and shall keep the Board informed of significant
declines in the market value of the District's investment portfolio. Information sources may include
financial/investment publications and electronic media, available software for tracking investments, depository
banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or
money market funds. Monitoring shall be done monthly or more often as economic conditions warrant by using
appropriate reports, indices, or benchmarks for the type of investment.
Monitoring Rating Changes
In accordance with Government Code 2256.005(b), the investment officer shall develop a procedure to monitor
changes in investment ratings and to liquidate investments that do not maintain satisfactory ratings.
Funds/Strategies
Investments of the following fund categories shall be consistent with this policy and in accordance with the
strategy defined below.
Operating Funds – Investment strategies for operating funds (including any commingled pools
containing operating funds) shall have as their primary objectives safety, investment liquidity, and
maturity sufficient to meet anticipated cash flow requirements.
Agency Funds – Investment strategies for agency funds shall have as their objectives safety,
investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.
Debt Service Funds – Investment strategies for debt service funds shall have as their objective
sufficient investment liquidity to timely meet debt service payment obligations in accordance with
provisions in the bond documents. Maturities longer than eighteen months are authorized provided
legal limits are not exceeded.
Capital Projects – Investment strategies for capital project funds shall have as their objective sufficient
investment liquidity to timely meet capital project obligations. Maturities longer than eighteen months
are authorized provided legal limits are not exceeded.
Safekeeping and Custody
The District shall retain clearly marked receipts providing proof of the District's ownership. The District may
delegate, however, to an investment pool the authority to hold legal title as custodian of investments purchased
with District funds by the investment pool.
8
Brokers/Dealers
Prior to handling investments on behalf of the District, brokers/dealers must submit required written documents
in accordance with law. Representatives of brokers/dealers shall be registered with the Texas State Securities
Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good
standing with the Financial Industry Regulatory Authority.
Soliciting Bids for CD's
In order to get the best return on its investments, the District may solicit bids for certificates of deposit in
writing, by telephone, or electronically, or by a combination of these methods.
Interest Rate Risks
To reduce exposure to changes in interest rates that could adversely affect the value of investments, the District
shall use final and weighted-average-maturity limits and diversification.
The District shall monitor interest rate risk using weighted average maturity and specific identification.
Internal Controls
A system of internal controls shall be established and documented in writing and must include specific
procedures designating who has authority to withdraw funds. Also, they shall be designed to protect against
losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated
changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed
most important shall include:
1. Separation of transaction authority from accounting and recordkeeping and electronic transfer of
funds.
2. Avoidance of collusion.
3. Custodial safekeeping.
4. Clear delegation of authority.
5. Written confirmation of telephone transactions.
6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.
7. Avoidance of bearer-form securities.
These controls shall be reviewed by the District's independent auditing firm.
Portfolio Report
In addition to the quarterly report required by law and signed by the District's investment officer, a
comprehensive report on the investment program and investment activity shall be presented annually to the
Board.
Ad-Valorem Taxes
Discounts
Discounts for the early payment of property taxes shall apply regardless of the date on which the District mails
its tax bills, unless the taxes were calculated too late for the discount to be available. The following property
tax discounts shall apply:
1. Three percent if the tax is paid in October or earlier.
2. Two percent if the tax is paid in November.
3. One percent if the tax is paid in December
9
Split Payments
Split payment of taxes shall be allowed in accordance with statutory provisions.
Purchasing & Acquisition
Purchasing Authority
The Board delegates to the Superintendent or designee the authority to determine the method of purchasing, in
accordance with CH (LEGAL), and to make budgeted purchases. However, any purchase that costs or
aggregates to a cost of $25,000 or more shall require Board approval before a transaction may take place.
Competitive Bidding
If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare bid
specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the bidder and
the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be withdrawn prior to
the scheduled time for opening. Bids received after the specified time shall not be considered. The District may
reject any and all bids.
Competitive Sealed Proposals
If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall
prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be
submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals
received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all
proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled
time of opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are
opened. The District may reject any and all proposals.
Responsibility for Debts
The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are
for purchases made in accordance with adopted Board policy and current administrative procedures. The Board
shall not be responsible for debts incurred by persons or organizations not directly under Board control; persons
making unauthorized purchases shall assume full responsibility for all such debts.
Purchase Commitments
All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued
purchase order, in accordance with administrative procedures.
Personnel
New Positions
Any new positions of employment shall be prominently described and set out in the budget for the fiscal year in
which the position is created and shall be approved by the Board at the time that the budget is approved. Notice
of vacancies shall be posted at campuses but not be limited to campuses.
New positions created after approval of the budget shall be approved by the Board at public meeting before the
positions can be advertised, offered, or funded.
Annual Operating Budget
Fiscal Year
The District operates on a fiscal year beginning September 1 and ending August 31.
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Budget Planning
Budget planning shall be an integral part of overall program planning so that the budget effectively reflects the
District’s programs and activities and provides the resources to implement them. In the budget planning
process, general educational goals, specific program goals, capital improvement goals, and alternatives for
achieving program goals shall be considered, as well as input from the District and campus level planning and
decision-making committees. Budget planning and evaluation are continuous processes and shall be a part of
each month’s activities.
Budget Meeting
The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:
1. The Board President shall request at the beginning of the meeting that all persons who desire to speak
on the proposed budget and/or tax rate sign up on the sheet provided.
2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.
3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget
and/or the tax rate.
4. No officer or employee of the District shall be required to respond to questions from speakers at the
meeting.
Authorized Expenditures
The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state
law, Board policy, and the District’s approved purchasing procedures. The expenditure of funds shall be under
the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the
adopted budget.
Budget Amendments
The Board shall amend the budget when a change is made increasing any one of the functional spending
categories or increasing revenue object accounts and other resources.
Capital Budget
Once the multi-year capital plan has been adopted, the District shall develop and implement a capital
improvement projects budget or a capital budget. The capital budget shall be essential to ensure the proper
planning, funding, and implementing of major projects. The capital budget shall be adopted as part of the
annual budget process and shall incorporate the appropriate year of the multi-year capital plan.
Capital projects shall be considered different from programs adopted in the operating budget since they will
often represent very large financial obligations that may span two or more fiscal years. Therefore, the processes
for preparing, prioritizing, and presenting them to the Board may be different from the operating budget.
Non-Routine Projects
The District shall provide a greater level of detail and information for non-routine capital projects. For non-
routine projects, the capital budget shall describe the impact on the operating budget, number of additional
positions required, tax or fee implications, and other financial or service impacts. When developing the capital
budget, the District shall consider measures to mitigate risk related to undertaking major non-routine projects.
Based on the size of the capital budget and the complexity of the capital projects, it may be necessary for the
District to budget additional reserves for project overruns or insurance coverage.
Reviewing and Reporting
All stakeholders shall have the ability to review the status and expected completion of approved capital projects.
Periodic reports shall be discussed with the Board regarding ongoing capital projects. These reports shall
compare actual expenditures with those in the original budget, identify the level of completion of the project,
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enumerate any changes in the scope of the project, and alert the Board to any concerns with the completion of
the project on time or on schedule.
Budget Amendments/Transfers
Budget amendments/transfers must be aligned with modifications to district/campus improvement plans. Every time
that a significant change is made to a campus budget, the change must be reflected in the campus improvement plan.
In the processing of the budget amendment/transfer, the campus must include documentation to verify that the
campus improvement plan has been changed accordingly. For example, if the campus is notified that their budget
allocation will be increased, and the campus planning committee decides to use the money to add teacher aides to
the first grade classrooms, the campus principal must submit a budget amendment in order to designate the
additional funds. The campus improvement plan must be modified to include the additional FTE’s by the
appropriate strategy. The page(s) that include the modifications to the campus improvement plan must be submitted
with the budget amendment. Budget amendments/transfers will not be approved if the required documentation is
not included with the amendment or transfer form.
Budget Amendments Signature Authority
Subsequent inter-function budget transfers must be approved by the Board for the General Fund Budget. For
Special Revenue Funds, inter-function budget transfers are approved subject to the approval by the granting agency.
A summary of all transfers is presented to the Board of Trustees. Any increase or decrease or operating
appropriations must be approved by the Board of Trustees and the Superintendent. All departments are required to
operate within their budgetary constraints. The operating budgets are amended prior to expenditure, and the
accounting system provides a strong budgetary control over expenditures.
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BUDGET DEVELOPMENT PROCESS
The annual Budget Development Process and the annual Planning Process are overlapping and augment one
another, although the focus of each is different. The overlapping is illustrated within the timetable section. The
Budget Development Process is comprised of three major phases: planning, preparation, and evaluation.
The budgetary process begins with sound planning. Planning defines the goals and objectives and develops
strategies to attain those goals and objectives. Once these programs and plans have been established, budgetary
resource allocations are made to support them. Budgetary resource allocation is the preparation phase of budgeting.
The allocations cannot be made, however, until plans and programs have been established.
Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves
an examination of: how funds were expended, what outcomes resulted from the expenditure of funds, and to what
degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important
in determining the following year’s budgetary allocations. Budget preparation is not a one-time exercise to
determine how a school district will allocate funds rather, school district budget preparation is part of a continuous
cycle of planning and evaluation to achieve district goals.
The development of campus and district annual budgets should be part of ongoing planning processes and those
levels. The advent of site-based decision-making, mandated by the state, has increased integration of planning and
budgeting at the campus level; however, state guidance allows for considerable district autonomy in budget
preparation. The organizational structure of a school district, the size and complexity of its administrative structure,
the budgetary approach chosen, and the level of centralization in budget development all will affect the budget
development process and the final budget document. Beyond the budgetary requirements for federal and state
programs, the school board and the district superintendent largely will determine a school district’s budget
preparation process and related budget responsibilities. The concept of site-based budgeting, mandated by TEA, is
the recommended approach.
PLANNING PHASE
The first phase of the Budget Development Process is planning. Planning involves defining the mission, goals and
objectives of campuses, departments, and the district. Importance is placed upon sound budget planning for the
following reasons:
In implementing the type, quantity, and quality of school district instruction, the budget becomes the
limiting force.
Providing quality education is very important to the public interest.
The scope and diversity of school district operations make comprehensive planning necessary for good
decision-making.
Planning is a process that is critical to the expression of citizen preferences and through with consensus is
reached among citizens, school boards members, and district/campus /department staff on the future
direction of a district’s operations.
Since strategies to attain the goals and objectives need to be developed before starting the actual budget calculation
process, it is important that each campus and department prepare statements in the “Mission, Objectives, Strategies
and Performance Measures” forms as the initial exercise in planning the annual campus/department budget. This
exercise comprises developing narrative and quantitative statements. These statements must be consistent with the
Campus Initiative Program goals and objectives developed by the Site-Based Decision Making (SBDM)
committees. This information will be used to analyze and justify the district’s basic programs and operational
request, as well as to ensure that individual campus and department mission, objectives and strategies are consistent
with the district’s overall mission, goals, and objectives. Line item budgeting remains the primary fiscal tool; thus
completion of the “Mission, Objectives and Strategies and Performance Measures” form is an important step in
summarizing and evaluating each campus/department and its budget.
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Listed below are standardized definitions to be used in the development of these statements and completion of the
appropriate forms. It is recommended that strict adherence to these definition parameters be kept in order to insure
consistency throughout the district:
Campus/Department Mission: A statement of specific overall mission.
Campus/Department Goals: “Broad” statements of desired results; ultimate accomplishments; overall end
results. The goals outlined in the Campus Improvement Plan may be identified and utilized in this section.
Campus/Department Objectives: “Specific” statements of desired program accomplishments; usually
measurable; shows progress toward a goal; desired results of activities. Clearly stated measurable
objectives should represent a concise summary of the principal work activities in which progress can be
monitored and evaluated periodically throughout the fiscal year. Objectives should be stated in common
“action-oriented phrases such as “to maintain,” “to increase,” “to reduce,” “to facilitate,” “to continue,” etc.
Specific objectives outlined in the Campus Improvement Plan may be identified and utilized in this section.
Strategy(ies): Specific activities, methods, and procedures, which will be implemented in order to reach
the established goals and objectives.
Performance Measures: Specific quantitative and qualitative measures of work performed by
campus/department must be included in this section. Quantitative measures are defined as observable and
in narrative format. This evaluation tool is new to the district and each administrator is allowed flexibility
to develop individual performance evaluation methods.
Prior Year Highlights: Describe the major accomplishments achieved by your campus/department last
fiscal year.
With the Budget Development Process beginning in October, schools and departments were allowed a time to
integrate the total District’s planning objectives into their specific budget requests. During school/department
budget hearings the Finance Department reviewed revenue projections and refined budget requests to develop a
preliminary district budget. As a result of this collaborated process, the Finance Department will be able to present a
preview of the proposed 2017-2018 budget to the Board of Trustees before the August Workshop. This preview
enabled the Board of Trustees and the Chief Financial Officer to review and discuss the direction of the budget
before the August 24th public hearing.
PREPARATION PHASE
Revenue Projections
In order to meet the future needs of the district, administrators should forecast the source and amount of resources or
revenue available. Therefore, projections of revenue from the three major sources should be made. These revenue
sources include Local, State, and Federal aid.
Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be
taken into account include such things as assessed property values, property value growth/decline rates,
applicable tax rates, historical collection rates, applicable state wealth per student limitations, state
mandated tax rate rollback thresholds, and delinquent tax collections.
State Revenues traditionally consists of monies received as a result of state funding. The tool that plays a
major part in the estimation of this type of resources is the state provided “Summary of Finances” which
takes into account several components. These components include such things as student enrollment,
enrollment population classifications, allotment weights, student attendance, weighted average daily
attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts.
All Directors involved in Special Education, Gifted & Talented, Career & Technology Education, State
Compensatory Education, and Bilingual Education forecasted Special Population FTEs. The Special
Population counts from each category help determine the revenue projections from the Texas Education
Agency.
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Federal Revenues involve a variety of amounts and sources. These sources generally are federally
distributed funds, which can flow through the district, Region Education Centers, Texas Education Agency,
or directly from the federal source. Methods of allocations can vary from payment of indirect costs to
applications for specific grants.
Expenditure Projections
In order to support the mission, goals and objectives of the district, administrators should forecast the operating costs
for all funds necessary to achieve those intents. Expenditures/expenses should be classified by the major object
classes according to the types of items purchased or services obtained. These budgetary allocations should project
costs for the major expenditure categories (objects), which include:
Payroll Costs (6100) are the costs of employee salaries and benefits. These costs make up 85% or more of
annual operating expenditures and should be based primarily upon enrollment projections and applicable
state mandates concerning class, size, minimum salaries, etc. When appropriating or after appropriation of
this area, it is important that the appropriate administrator conducts a full analysis of the personnel situation
as well as submit recommendations addressing the findings. The “Payroll Analysis” form is the
management tool that can assist to address this issue. Therefore, this form needs to be completed and
submitted to the Finance Department by the Budget Request deadline.
Professional and Contracted Services (6200), Supplies and Materials (6300) and Other Operating Costs
(6400) are typically variable and miscellaneous expenditures. The projection of these costs may also be
based upon student enrollments or can be disbursed based on the authorized administrator’s discretion. The
completion of expenditure estimates for costs not directly related to enrollment levels such as utilities,
insurance and maintenance costs are simply calculated based upon historical data or anticipated changes.
Debt Service Costs (6500) are usually repayment of financed debt and should be based upon debt
repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is
very limited or non-existent at the school or department levels.
Capital Outlay Costs (6600) includes items that are inventoried and become part of the district’s fixed
assets group such as furniture, audio-visual equipment, computer equipment, and other equipment. These
costs should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather
than on an individual campus or department basis, the proper “Capital Outlay Justification” form needs to
be submitted as well.
Preparation, the second phase of the Budget Development Process, is the process of allocating resources to the
prioritized needs of a school district in support of its planned mission, goals, and objectives. Although budget
formats and policies are by no means uniform in school districts, formal budgets play a far more important role in
the planning, control and evaluation of school district operations than in those of privately owned organizations. In
school districts, the adoption of a budget implies that a set of decisions have been made by school board members
and school district administrators which culminate in matching a school district’s resources with its needs. As such,
the budget is a product of the planning process. The budget also provides an important tool for the control and
evaluation of a school district’s sources and uses of resources. With the assistance of the accounting system,
administrators are able to execute and control the activities that have been authorized by the budget and evaluate
performance based upon comparisons between budgeted and actual operations.
The link between planning and budget preparation in school districts gives budgets a unique role in these
organizations. Budgets in the public arena are often considered the ultimate policy document since they are the
financial plan a school district uses to achieve its goals and objectives reflecting:
Public choices about what goods and services the district will and will not produce.
School district’s priorities among the wide range of activities in which they are involved.
Relative weight given to the influence of various participants and interest groups in the budget development
process.
How a school district has acquired and used its resources.
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The budget, itself, then becomes intrinsically a political document reflecting school district administrators’
accountability for fiduciary responsibility to citizens.
The budgeting process for the District was initiated in November. The annual operating budget or financial plan is
proposed by the Superintendent and enacted by the Board of Trustees after public discussion. The site-based
decision making process, as mandated by the education code, is the cornerstone of all LISD budgetary decisions.
Each campus must have an SBDM committee made up of the campus principal, teachers, and community members.
Their role is to build consensus and support all efforts consistent with reaching the campus goals and objectives.
SBDM committee members, department directors and community members are involved in the budgetary cycle.
Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the direction of
the Superintendent, will develop the budget. Individual, as well as group training workshops will be held with
principals, department heads and Site-Based Decision-Making budget committees (SBDM) from March to April.
The Division of Finance will compile the budget requests.
The Superintendent’s Budget Development Team will review various budget options for personnel and financing.
This entails maintaining competitive salaries and benefits for our employees, providing adequate funding for
curriculum development, providing for construction and repairs to facilities, and other miscellaneous projects.
On August 24th, the Board of Trustees will approve the final budget which will be implemented on September 1,
2017.
EVALUATION PHASE
Evaluation is the last step of the district’s budget cycle. Information is compiled and analyzed to assess the
performance of each individual department and campus, as well as the District as a whole. This information is a
fundamental part of the planning phase for the following budget year.
In the educational context, budgeting is a valuable tool in both planning and evaluation processes. Budgeting
provides a vehicle for translating educational goals and programs into financial resource plans. Thus, instruction
planning (to attain student educational goals) should determine budgetary allocations. This link between instruction
and financial planning is critical to effective budgeting. In addition, such a budgeting practice may enhance the
evaluation of budgetary and educational performance since resource allocations are closely associated with
instructional plans.
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2017-2018 BUDGET CALENDAR
October 2016 Finance:
Develop proposed budget calendar.
October 27, 2016 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
January 2017 Finance:
Develop budgeting assumptions for tax rates and ADA projections.
Human Resources: Review and present administrative regulation on teacher/pupil ratios, preliminary salary
schedules, and salary increase estimates/options.
Curriculum & Instruction and Office of Communications: Develop and coordinate school calendar and provide special program guidelines/updates.
February, 2017 Finance:
Obtain, review and compile special program guidelines. Develop fixed cost allocations,
preliminary revenue estimates via TEA template, preliminary expenditure estimates and
special program allocations. Draft Budget Instructions Manual.
February 9, 2017 Curriculum & Instruction and Federal Programs:
Comprehensive Needs Assessment (CNA) and Campus Improvement Plan (CIP) presentation
during Leadership meeting.
February 23, 2017 Board of Trustees:
Board Budget Update to provide update, receive input or feedback, and make revisions.
March 10, 2017 Campus Staff:
Input final copy of 2017-18 CNA in Plan 4 learning software for review. Compile District
CNAs.
March 23, 2017 Finance:
The Budget Instructions Manual will be emailed to the campus budget management teams and
department administrators responsible for the budget preparation. This manual will include
all reports, requests, and requirements necessary for completion and submission of the budget
package from April 18 to April 21, 2017 for Campuses and April 24 to April 28, 2017 for
Departments.
Individual campus and department trainings will be provided and scheduled to provide “on-
site” budget preparation assistance.
Campus Staff: Site-Based Decision Making (SBDM) Committees should convene to review needs for
staffing, staff development, budget and any other needs. In order to make sure that the budget
is aligned with the needs, campuses are asked to reference their needs assessments reports and
campus improvement plans when developing the mission, goals and objectives of the campus
and allocating the funds to the different programs and grade levels. Campus budget must be
entered in Plan 4 Learning software.
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Department Staff:
All administrators/coordinators responsible for an organization code (location) budget must
enter department budget it in the Plan 4 Learning software.
March 30, 2017 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
April 1, 2017 Last day for chief appraiser to mail notices of appraised valued for single-family residence
homestead properties.
April 27, 2017 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
April 30, 2017 Last date for chief appraiser to certify estimate of taxable values for 2017 to school districts.
April 2017 Finance:
Compile, review and adjust (if necessary) all submitted data. Balance all campus and
department budgets. Review all mission, goals and objectives, performance evaluations,
needs assessments, request for additional funds, and position action forms. Create updated
scenario and coordinate tests to ensure data is accurate.
Finance and Human Resources: Make recommended changes to position control (frozen file), add/delete FTEs, adjust/change
funding sources.
April 1- May 1, 2017 Mailing of notices of appraised value by chief appraiser of non-single family residence
homesteads properties. Period when chief appraiser must publish notice informing taxpayer
protest procedures in a local newspaper with general circulation.
May 2017 Tax Office:
May 1, 2017 begins a 60 day period that taxing units must notify delinquent taxpayers that a
15% attorney’s fee will be added, if taxes are not paid before July 1, 2017.
May 15, 2017 Tax Office:
Date Chief Appraiser submits appraisal records to Appraisal Review Board.
May 25, 2017 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
June 2017 Finance:
Date Tax Assessor/Collector requests from the Chief Appraiser an estimate of the 2017
taxable values.
Compile and consider funding the Requests for Additional Funds and continue analyzing the
budget by function and object and revenue estimates.
Human Resources: Develop and present proposed salary increase options.
June 29, 2017 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
Curriculum and Instruction in coordination with Federal Programs:
Final CIP due from campuses.
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Last date for taxing units to adopt or rescind a local option percentage homestead
exemption(s).
July 2017 Executive Team:
Review of C/DIP.
Board of Trustees:
Regular Board Meeting
1) Board appoints the Tax Assessor/Collector to calculate and publish the effective tax
rate, the rollback tax rate, the anticipated debt collection rate for tax year 2017, and the
excess debt collections for tax year 2017.
2) School Board decides and announces the date it will hold a public meeting in which the
proposed budget and proposed tax rate would be presented.
3) Designated Tax Assessor/Collector calculates the Roll Back Rate and the requirements
of the “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED
TAX RATE.”
July 20, 2017 Tax Office:
Date the State Comptroller will hold a seminar explaining the new laws regarding “Truth in
Taxation” for 2017 tax year.
Webb County Appraisal District Appraisal Review Board approves the appraisal records.
Finance: Calculation of effective and rollback tax rates. Develop draft “NOTICE OF PUBLIC
MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.”
July 25, 2017 Deadline for chief appraiser to certify appraisal roll to taxing units.
July 27, 2017 Board of Trustees:
Board Budget Workshop to provide update, receive input or feedback, and make revisions.
Aug. 14, 2017 Finance:
A ten (10) day public notice will be published stating that the purpose of the meeting is
(8/24/17) for the adoption of a budget for the succeeding fiscal year.
Publication of “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND
PROPOSED TAX RATE.”
Concurrently with the publication of notice, post a summary of the proposed budget on the
school district's Internet website. The budget summary must include information relating to
per student and aggregate spending on various categories and a comparison to the previous
year's actual spending.
Aug. 21, 2017 Finance:
Deadline to post the “72-hour Open Meeting Notice” for the meeting to be held on August 24,
2017 to discuss and adopt the proposed budget and tax rate.
Aug. 24, 2017 Board of Trustees:
Public meeting to receive comments from the public on the 2017-2018 annual budget and tax
rate.
Board meeting to adopt the budget and tax.
Tax Assessor/Collector certifies the anticipated debt collection rate for tax year 2017.
Tax Assessor/Collector certifies the excess debt collections for tax year 2016.
Tax Assessor/Collector submits the rollback rate to the school board; estimated M/O and I/S
fund balances. (If the school district adopts a tax rate above its 2017 rollback rate the school
Board must hold an election to ratify the adopted tax rate).
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Tax Assessor/Collector submits the 2017 Property values to the governing body as certified
by the Webb County Appraisal District Chief Appraiser.
Sep. 1, 2017 Finance:
Implementation of the adopted budget and tax rate for FY 2017-2018.
.
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BUDGETARY CONTROL AND BASIS OF ACCOUNTING
REPORTING ENTITY
The Board of School Trustees (“Board”), a seven member group, has governance responsibilities over all activities
related to public elementary and secondary education within the jurisdiction of the District. The Board is appointed
and has the exclusive power and duty to govern and oversee the management of the public schools of the District.
All powers and duties not specifically delegated by statute to the Texas Education Agency (“TEA”) or to the State
Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful exercise
of those powers and duties by the Board. The District receives funding from local, state, and federal government
sources and must comply with the requirements of those funding entities. The District is considered an independent
entity for financial reporting purposes and is considered a primary government.
ACCOUNTING SYSTEMS STRUCTURE
The Division of Finance is responsible for providing all District financial services including financial accounting
and reporting, payroll and accounts payable disbursement functions, cash and investment management, debt
management, budgeting, purchasing, federal funds applications, Title 1, grant writing, tax office collections, and
special financial and policy analyses to District management. The Chief Financial Officer, appointed by the
Superintendent, has oversight responsibility of the division’s operations.
The District’s hardware includes a Hewlett Packard 996 minicomputer as well as numerous personal computers and
system terminals. The District utilizes the Information Design Incorporated government software applications and
computerized financial accounting system, which includes a system of internal accounting controls. Such controls
have been designed and are continually being reevaluated to provide reasonable, but not absolute, assurance for the
safeguarding of assets against loss from unauthorized use of disposition and the reliability of financial records for
preparing financial statements and maintaining accountability over the District’s assets.
The District also operates a Skyward Student Management Suite. This system services all campuses of the district.
The applications being used are attendance, grades and report cards, student tracking, and all other information
required by the State of Texas.
The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be
derived, and the evaluation of costs and benefits requires estimates and judgments by management. All internal
control evaluations occur within this framework and are believed to adequately safeguard assets and provide
reasonable assurance of proper recording of financial transactions.
BASIS OF ACCOUNTING
Accounting records for governmental fund types are maintained on a modified accrual basis with revenues recorded
when services or goods are received and the liabilities are incurred. Accounting records for trust funds are
maintained on the accrual basis.
The modified accrual basis of accounting is used for the governmental fund types. This basis of accounting
recognizes revenues in the accounting period in which they become susceptible to accrual (i.e., both measurable and
available), and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for
certain compensated absences, which are recognized when the obligations are expected to be liquidated with
expendable, available financial resources.
Federal grant funds are generally considered to be earned to the extent of expenditures made under the provisions of
the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.
BASIS OF BUDGETING
The funds and accounts of the District have been established under the rules prescribed in the Financial Accounting
and Reporting Module of the Texas Education Agency Financial Accountability System Resource Guide. The Board
of Trustees requires that annual budgets be adopted for the General Fund, the Child Nutrition Fund and the Debt
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Service Fund. Budgets are prepared using the same accounting basis (modified accrual) as for financial statements.
The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both
measurable and available and it recognizes expenditures in the accounting period in which the fund liability is
incurred, if measurable, except for unmatured interest and principal on long -term debt, which is recognized when
due. The Special Revenue Funds and Capital Projects Funds adopt project-length budgets which do not correspond
to the District’s fiscal year and are not subject to Board approval. The Proprietary Fund budget is not subject to the
Board of Trustees approval and are presented for information purpose. Following is a description of the District’s
funds.
FUNDS AND FUND TYPES
The district’s accounting systems is organized and operated on a fund basis and account groups. In addition, the
district budgets on an organizational unit basis within each fund. Each fund is considered a separate accounting
entity. The operations of each fund are accounted for through a separate set of self-balancing accounts that are
comprised of its assets, liabilities, fund equity, revenue and expenditures and/or expenses. Governmental resources
are allocated and accounted in individual funds based upon the purposes for which spending activities are controlled.
Governmental Fund Types
Governmental funds are funds through which most of the District’s functions are financed. Governmental fund
reporting focuses primarily on the sources, uses, and balances of current financial resources and often has a
budgetary orientation. Most of LISD funds are governmental, which include the general fund, special revenue
funds, capital projects funds, and debt service funds. These funds follow the modified basis of accounting method in
which revenues are recognized when they become both measurable and available to finance expenditures of the
current period. Expenditures are recognized when the related fund liability is incurred. The district’s funds are
described below, and more detail in each fund is presented in the Financial Section of this document.
General Funds (appropriated) – The General Fund is the primary operating fund of the District. The
District accounts for financial resources used for general operations in this fund. It is a budgeted fund, and
any fund balances are considered resources available for current operations. All general tax revenues and
other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in
this fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund,
ERATE Fund, Technology Fund, and Athletics Fund.
Special Revenue Funds (not appropriated) – The District uses these funds to account for resources
restricted to, or designated for, specific purposes by a grantor. Federal and State financial assistance often
is accounted for in a Special Revenue Fund. In many special revenue funds, unused balances are returned
to the grantor at the close of specified projects periods. The District accounts for these funds on a project
rather than on an annual basis and uses project accounting for them in order to maintain integrity for the
various sources of funds. The District provides information to the Board of Trustees on all District grants,
but they do not approve the budget for these funds.
Debt Service Fund (appropriated) – The District accounts for revenues collected to pay interest on, and
retire long-term debt – including bonds, long-term mortgage notes, etc. in the Debt Service Fund. The
District approves an annual budget for this fund. The debt service fund is financed primarily through
property taxes, these funds account for the accumulation of resources, payment of general long-term debt
principal, interest, and related costs.
Capital Projects Funds (not appropriated) – The District accounts for proceeds from long-term debt
financing (including the sale of bonds), revenues and expenditures related to authorized construction and
other capital asset acquisitions (except for any financed by proprietary funds or trust funds).. The Board
reviews and approves the capital project budget.
Internal Service Funds (not appropriated) – The District accounts for goods and/or services provided by
one department or agency to another department/agency or to other governmental sectors on a cost-
reimbursement basis. The District has one Internal Service fund that is accounted for on an accrual
accounting basis. Therefore, revenue is recognized when it is earned and expenses are recognized when
they are incurred
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EXPENDITURE FUNCTIONS
A function represents a general operational area in a school district and groups together related activities. Most
school districts use all of the functions in the process of educating students or organizing the resources to educate
students. For example, in order to provide the appropriate atmosphere for learning, school districts transport
students to school, teach students, feed students and provide health services. Each of these activities is a function as
required by the Texas Education Agency (TEA) Financial Accountability System Resource Guide (FASRG).
Instruction (Function 11) - This function is used for activities that deal directly with the interaction
between teachers and students. Teaching may be provided for students in a school classroom, in another
location such as a home or hospital, and in other learning situations. It may also be provided through some
other approved medium such as television, radio, telephone, telecommunications, multimedia and
correspondence. This function includes expenditures for direct classroom instruction and other activities
that deliver, enhance or direct the delivery of learning situations to students.
Instructional Resources and Media Services (Function 12) - This function is used for expenditures that
are directly and exclusively used for resource centers, establishing and maintaining libraries and other
major facilities dealing with educational resources and media.
Curriculum Development and Instructional Staff Development (Function 13) - This function is used
for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning,
developing and evaluating the process of providing learning experiences for students. Expenditures include
in-service training and other staff development for instructional or instructional-related personnel
(Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses
related to research and development activities that investigate, experiment, and/or follow-through with the
development of new or modified instructional methods, techniques, procedures, services, etc.
Instructional Leadership (Function 21) - This function is used for expenditures that are directly used for
managing, directing, supervising, and providing leadership for staff who provide general and specific
instructional services.
School Leadership (Function 23) - This function is used for expenditures that are used to direct and
manage a school campus. They include the activities performed by the principal, assistant principals and
other assistants while they:
o Supervise all operations of the campus
o Evaluate staff members of the campus
o Assign duties to staff members maintaining the records of the students on the campus
Guidance, Counseling and Evaluation Services (Function 31) - This function is used for expenditures
that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests;
counseling students with respect to career and educational opportunities and helping them establish realistic
goals. This function includes costs of psychological services, identification of individual characteristics,
testing, educational counseling, student evaluation and occupational counseling.
Social Work Services (Function 32) - This function is used for expenditures that are directly and
exclusively used for activities such as:
o Investigating and diagnosing student social needs arising out of the home, school or community
o Casework and group work services for the child, parent or both
o Interpreting the social needs of students for other staff members
o Promoting modification of the circumstances surrounding the individual student which are related
to his or her social needs.
Health Services (Function 33) - This function is used for expenditures that are directly and exclusively
used for providing physical health services which are not direct instruction. This includes activities that
provide students with appropriate medical, dental and nursing services.
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Student (Pupil) Transportation (Function 34) - This function is used for expenditures that are incurred
for transporting students to and from school.
Food Services – (Function 35) - This function is used for food service operation expenditures, including
the cost of food, labor, and other expenditures necessary for the preparation, transportation and storage of
food to provide to students and staff. Expenditures are used directly and exclusively for supervision and
maintenance of a food service operation.
Extracurricular Activities (Function 36) - This function is used for expenditures for school-sponsored
activities outside of the school day. These activities are generally designed to provide students with
experiences such as motivation and the enjoyment and improvement of skills in either a competitive or
noncompetitive setting. Extracurricular activities include athletics and other activities that normally involve
competition between schools (and frequently involve offsetting gate receipts or fees such as football,
baseball, volleyball, track and tennis). Other kinds of related activities are included (such as drill team, pep
squad and cheerleading, University Interscholastic League competition such as one-act plays, speech,
debate, band, Future Farmers of America (FFA), National Honor Society, etc.).
General Administration (Function 41) - This function is for expenditures that are for purposes of
managing or governing the school district as an overall entity. This function covers multiple activities that
are not directly and exclusively used for costs applicable to specific functions. General administration is an
indirect cost applicable to other expenditure functions of a school district.
Facilities Maintenance and Operations (Function 51) - This function is used for expenditures for
activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and
state of repair, and insured. This function is used to record expenditures for the maintenance and operation
of the physical plant and grounds. This function also includes expenditures associated with warehousing
and receiving services.
Security and Monitoring Services (Function 52) - This function is used for expenditures that are for
activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or
participating in school-sponsored events at another location.
Data Processing Services (Function 53) - This function is for expenditures for data processing services,
whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management,
computer processing, systems development, analysis and design, and those interfacing costs associated with
general types of technical assistance to data users. Specific types of applications include attendance
accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers
(PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals
and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers
and networked or standalone microcomputers that provide services to multiple functions are to be recorded
here.
Community Services (Function 61) - This function is used for expenditures that are for activities or
purposes other than regular public education and adult basic education services. These types of
expenditures are used for services or activities relating to the whole community or some segment of the
community. This includes providing resources to non-public schools, institutions of higher education, and
any proprietary types of services incurred for outside entities in the community.
Debt Service (Function 71) - This function is used for expenditures that are for the retirement of recurring
bond, capital lease principal, and other debt, related debt service fees, and for all debt interest.
Facilities Acquisition and Construction (Function 81) - This function is used by school districts for
expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including
lease and capital lease transactions.
Payments to Juvenile Justice Alternative Education Programs (Function 95) - This function code is
used for expenditures that are for the purpose of providing financial resources for Juvenile Justice
Alternative Education Programs under Chapter 37, TEC. This function code is used to account for
payments to other governmental entities in connection with students that are placed in discretionary or
mandatory JJAEP settings.
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Program Guidelines
25
CAREER AND TECHNICAL EDUCATION PROGRAM
CTE funding is divided into two source categories. Funds that are garnered from attendance and CTE weighted
funding are dispersed under general fund 199, program intent code 22. Sixty percent of your district’s CTE state
allotment under this funding must be spent in support of courses with program intent code 22.
State funds for CTE will be distributed to school districts on the basis of the number of contact hours generated by
eligible students enrolled in CTE during the entire school year. Courses offered will be funded by the allotment for
which they are eligible. Division of State Funding will reflect the State CTE allotment for each district. Districts
can access their Summer of Finances on the TEA website at:
http:/www.tea.state.tx.us/school.finance/funding/sofweb3.html. Except for funds used for State indirect costs. State
funds must be spent on authorized CTE programs, services, and activities. Any unexpended State funds from the
2014-2015 school year may be returned to TEA or carried over to the 2015-2016 year. But if they are retained, the
funds must be expended on CTE during the 2014-2015 school year. State funds carried over to a subsequent school
year are not eligible for the State indirect cost allotment and should be expended before the 2014-2015 State funds.
The second supplemental fund source for CTE is the Carl D. Perkins Grant. Funds dispersed under this fund source
are identified under fund 244. Perkins funds are pre-determined amount which is determined by Perkins State
allotments and district performance indicators. Perkins funds must be defined and approved by the state through the
completion of the district application. The grant becomes available in June and can be submitted in July. Funding,
once the application is submitted and a NOGA is received by the district become available from July 1st through
June 30th.
State Funding: Texas Education Code: §42.154
Based on the number of contact hours generated by eligible students enrolled in CTE courses – Student
Attendance Accounting Handbook
Based on eligible CTE students coded V1, V2, V3, V4, V5, or V6 – Student Attendance Accounting
Handbook
Eligible CTE students receive a 1.35 weighted funding – TEC 42.154
Weighted funding only for grades 9 – 12 except CTED at the 7 & 8 grade level – Student Attendance
Accounting Handbook
Starting with the 2010 – 2011 school year all CTE courses will receive weighted funding – Administrative
Guidelines; SAS for CTE
Contact Hours
Eligible students who enroll in CTE courses that are approved for weighted funding. This will equal the
total number of hours/periods of instruction per day for approved CTE courses in grades 9 – 12.
FTE – Full Time Equivalent
One student attending school all day for 1 year.
Expenditure of State CTE Funds
Can only be spent on CTE courses grades 9 – 12 that generate weighted funding, except CTED all the 7 &
8 grade – Student Attendance Accounting Handbook
Must be coded PEIMS Program Intent Code 22 – Administrative Guidelines; SAS for CTE
Currently must expend 58% of generated CTE funds back into the program – Administrative Guidelines;
SAS for CTE
Expenditure of State CTE funds (cont)
Currently 42% of generated CTE funds may be spent for indirect and administrative costs – Administrative
Guidelines; SAD for CTE
State CTE Funding Allowable Expenditures
CTE Teacher Salaries
Supplies & Materials
26
Tools & Equipment
Curriculum
Textbooks
Buildings and Facilities
Staff Development
Student Travel
Teacher Travel
Program Improvement
27
GIFTED AND TALENTED PROGRAM
Background:
§ 29.121. DEFINITION. In this subchapter, "gifted and talented student" means a child or youth who performs at or
shows the potential for performing at a remarkably high level of accomplishment when compared to others of the
same age, experience, or environment and who:
(1) exhibits high performance capability in an intellectual, creative, or artistic area;
(2) possesses an unusual capacity for leadership; or
(3) excels in a specific academic field.
Allowable Costs:
The allowable costs without specific approval from the Texas Education Agency are as follows:
Costs relevant to GT Student Services (§89.3).
To provide an array of learning opportunities for gifted/talented students in kindergarten through Grade 12.
instructional and organizational patterns that will enable identified students to work together as a group, to
work with other students, and to work independently;
a continuum of learning experiences that leads to the development of advanced-level products and
performances;
in-school and, when possible, out-of-school options relevant to the student's area of strength that are
available during the entire school year; and
opportunities to accelerate in areas of strength.
Costs relevant to GT Student Assessment §89.1
to include provisions for ongoing screening and selection of students who perform or show potential for
performing at remarkably high levels of accomplishment in the areas defined in the Texas Education Code,
§29.121;
to include assessment measures collected from multiple sources according to each area defined in The
Texas State Plan for the Education of Gifted/Talented Students;
to include data and procedures designed to ensure that students from all populations in the district have
access to assessment and, if identified, services for the gifted/ talented program;
Costs relevant to GT Professional Development §89.2
teachers without training required in paragraph (1) of this section who provide instruction and services that
are part of the gifted/talented program must complete the 30-hour training requirement within one
semester;
teachers who provide instruction and services that are a part of the program for gifted students receive a
minimum of six hours annually of professional development in gifted education; and
administrators and counselors who have authority for program decisions have a minimum of six hours of
professional development that includes nature and needs of gifted/talented students and program options.
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SPECIAL EDUCATION PROGRAM
State Funding Guidance:
Introduction: This document is written in three parts. The first is an explanation for legal requirements under the
law for special education. The second is the expenditure pyramid that explicitly explains the need to keep special
education funds as a supplemental fund source. The third and final part of this document is a list of allowable and
unallowable expenditures for special education state funds.
EDUCATION CODE - SUBCHAPTER A. SPECIAL EDUCATION PROGRAM
Sec. 29.001. STATEWIDE PLAN. The agency shall develop, and modify as necessary, a statewide design,
consistent with federal law, for the delivery of services to children with disabilities in this state that includes rules
for the administration and funding of the special education program so that a free appropriate public education is
available to all of those children between the ages of three and 21. The statewide design shall include the provision
of services primarily through school districts and shared services arrangements, supplemented by regional education
service centers. The agency shall also develop and implement a statewide plan with programmatic content that
includes procedures designed to:
(1) ensure state compliance with requirements for supplemental federal funding for all state-administered programs
involving the delivery of instructional or related services to students with disabilities;
(2) facilitate interagency coordination when other state agencies are involved in the delivery of instructional or
related services to students with disabilities;
(3) periodically assess statewide personnel needs in all areas of specialization related to special education and
pursue strategies to meet those needs through a consortium of representatives from regional education service
centers, local education agencies, and institutions of higher education and through other available alternatives;
(4) ensure that regional education service centers throughout the state maintain a regional support function, which
may include direct service delivery and a component designed to facilitate the placement of students with disabilities
who cannot be appropriately served in their resident districts;
(5) allow the agency to effectively monitor and periodically conduct site visits of all school districts to ensure that
rules adopted under this section are applied in a consistent and uniform manner, to ensure that districts are
complying with those rules, and to ensure that annual statistical reports filed by the districts and not otherwise
available through the Public Education Information Management System under Section 42.006, are accurate and
complete;
(6) ensure that appropriately trained personnel are involved in the diagnostic and evaluative procedures operating in
all districts and that those personnel routinely serve on district admissions, review, and dismissal committees;
(7) ensure that an individualized education program for each student with a disability is properly developed,
implemented, and maintained in the least restrictive environment that is appropriate to meet the student's educational
needs;
(8) ensure that, when appropriate, each student with a disability is provided an opportunity to participate in career
and technology and physical education classes, in addition to participating in regular or special classes;
(9) ensure that each student with a disability is provided necessary related services; and
(10) ensure that an individual assigned to act as a surrogate parent for a child with a disability, as provided by 20
U.S.C. Section 1415(b) and its subsequent amendments, is required to:
(A) complete a training program that complies with minimum standards established by agency rule;
(B) visit the child and the child's school;
(C) consult with persons involved in the child's education, including teachers, caseworkers, court-appointed
volunteers, guardians ad litem, attorneys ad litem, foster parents, and caretakers;
(D) review the child's educational records;
(E) attend meetings of the child's admission, review, and dismissal committee;
(F) exercise independent judgment in pursuing the child's interests; and
(G) exercise the child's due process rights under applicable state and federal law.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Amended by Acts 1999, 76th Leg., ch. 430,
Sec. 1, eff. Sept. 1, 1999.
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State Special Education Allowable Expenditures
Special Education Personnel Salaries
Supplies and Materials
Computer Software for Instructional/Assessment Use
Specialized Instructional, Assessment and Staff Development Supplies and Materials
Supplemental Textbooks
Professional and Contracted Services
Staff Travel
Educational Field Trip Transportation
Auditory Trainers
Life Skills Equipment
Physical Therapy and Occupational Therapy Equipment
State Special Education Non-allowable Expenditures
Secretarial/Clerical Staff
Substitute Teacher Regular Education Staff
Consultants on Topics Not Specific to Special Education
Clothing, Uniforms or Shoes
Food and Beverages for Workshop Participants
Office and Clerical Supplies
State Adopted Textbooks
Routine Classroom Supplies
Facility Lease
Cassette Duplicators, Copiers, Duplicating Machines, or Laminators
Hearing Aids
Routine Classroom Furniture
DVD/Monitor for Instructional Use
Televisions
Portable Buildings Needed to Establish Storage Areas or to Encourage Separate Programming
Outright Portable Building Purchase/Construction
30
STATE BILINGUAL / ENGLISH AS A SECOND LANGUAGE PROGRAM
Introduction:
The Laredo Independent School District Bilingual/ESL Education Program shall be a full-time program of
instruction in which both the students’ home language and English shall be used for instruction. The amount of
instruction in each language within the Bilingual Education Program shall be commensurate with the students’ level
of proficiency in each language and their level of academic achievement. The students’ level of language
proficiency and academic achievement shall be designated by the Language Proficiency Assessment Committee
(LPAC). The Bilingual/ESL Program focuses on the individual student’s needs, the vision of the district’s
superintendent to see that every student becomes a functional bilingual-biliterate student and that the requirements
stipulated by the Texas Education Code, Chapter 29, Subchapter B and Chapter 89, Subchapter BB are followed
(89.1210 Program Content Design).
The instructional goals of the Laredo Independent School District Bilingual/ESL Education Program are:
1. To provide an instructional program for all children which ensures fluency in English and Spanish, dual
literacy and high academic achievement in all areas of the curriculum by the 12th grade (89.1201 Policy);
2. To provide the Limited English Proficient (LEP) students with an opportunity to achieve academic success
through the use of the native language while they gain proficiency in English language skills;
3. To develop informational programs and materials for all schools and the community at large that explains
and supports the need for quality education in two languages.
4. To develop an intense awareness program for parents in the philosophy and theories which support the
need for high quality bilingual programs;
5. To develop a comprehensive staff development program for bilingual/ESL certified teachers and other
instructional staff in best methods of instruction and assessment of bilingual students;
6. To participate in the development of a challenging and culturally relevant curriculum in English and
Spanish that will enhance the self-esteem and cultural pride of students;
7. To utilize student assessment data to monitor students’ language development and academic progress;
8. To foster and support a parent-teacher partnership in which the parents play an active role in the
educational process of their children;
9. To collaborate with other special programs’ staff to maximize resources in meeting the needs of all
students;
10. To monitor and evaluate the effectiveness of the Bilingual/ESL Education Program on a yearly basis.
§42.153 Bilingual Education Allotment
b) Funds allocated under this section, other than an indirect cost allotment established under State Board of
Education rule, must be used in providing bilingual education or special language programs under
Subchapter B, Chapter 29, and must be accounted for under existing agency reporting and auditing
procedures.
c) A district’s bilingual education or special language allocation may be used only for program and student
evaluation, instructional materials and equipment, staff development, supplemental staff expenses, salary
supplements for teachers, and other supplies required for quality instruction and smaller class size.
Allowable Use of Funds:
Direct cost for educational services provided to limited English proficient students above and beyond the direct cost
for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated
and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include
but are not limited to the following items.
CAVEAT:
You should be able to respond appropriately to and maintain documentation for each of the following questions to
determine whether expenditures from State Bilingual (199…..025/ or Title III (263….025) would be allowable:
1. Is the program, activity, or strategy reasonable and necessary to carry out the intent and purpose of the
Bilingual/ESL Program?
2. Is the activity and strategy for the proposed use of funds reasonable and necessary to carry out the intent
and purpose of the program?
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3. Does the program, activity, or strategy address a need previously identified in the campus Comprehensive
Needs Assessment and stated in your C.I.P.?
4. Does the activity and strategy for the proposed use of funds address an identified and prioritized need
documented in the Campus Improvement Plan?
5. Is the activity and strategy for the proposed use of funds described in the Campus Improvement Plan?
6. Is the activity and strategy for the proposed use of funds supplemental to the regular education provided to
bilingual education students and enable the district to implement a bilingual education program pursuant to
Subchapter B, Chapter 29 of the Texas Education Code?
7. Is the district incurring the same cost to purchase the same good(s) or service(s) to implement the same or
comparable activity and strategy for its regular instructional program (i.e., foundation curriculum and
enrichment curriculum)?
8. What activity are they performing with this piece of equipment that is related to bilingual education
program and to meet the success of the LEP/ELL students?
9. How will the program, activity, or strategy be evaluated to measure a positive impact on the English
language acquisition and academic achievement of LEP/ELL students?
10. Is the program, activity, or strategy supplemental to other Federal and non-Federal programs?
Allowable Use of Funds:
Direct cost for educational services provided to Limited English Proficient students above and beyond the direct cost
for students provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated
and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include:
The following Items:
Program and student evaluation - test booklets and study materials related to those tests
Instructional materials and equipment - CD’s, DVD’s, library Books (related to Bilingual Program),
Magazines, Newspapers, periodicals, reference books, software, television programs, textbooks, video
cassettes, workbooks, audio-visual equipment, computers and related peripherals, etc.
Staff development - Bilingual trainings to teachers provided by colleges and universities, bilingual
education training guides from ESC
Supplemental staff - extra duty pay to educational aids for supplemental instructional services to students
enrolled in the Bilingual Educations and/or English as a Second Language Program
Salary supplements for teachers - stipends for teachers certified to provide the bilingual education and/or
English as a Second Language program and costs for participating in continuing education programs
designed to increase their skills or lead to Bilingual Education or English as a Second Language
certification
Other supplies - supplies required to provide quality instruction supplemental to the regular program and
smaller class size
Disallowable Costs:
Air travel by other than the commercial airlines
Alcoholic beverages
Bad debts
Contributions and donations to others
Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program.
Entertainment, including amusement, diversion, and social activities.( e.i., “Clown Bolitas”)
Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL Program.
Food cost: (Must follow official Procurement Department requirements.)
o Any food costs that are not necessary to accomplish the objective of the Bilingual/ESL program
and are not reasonable in cost.
Fund raising
Gifts or items that appear to be gifts or that are gifts (Example: “Attitude” stickers/ribbons; stickers for
STAAR, T-shirts, etc.)
Hospitality rooms
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Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered
Instruction
Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program
activities but related to other activities of the school and not specifically documented in goals, objectives
and services for Bilingual/ESL Program in campus needs assessment and CIP
Promotional items ( t-shirts, caps, tote bags, key chains, imprinted pen and/or pencils)
Souvenirs
Furniture that is the district’s obligation (teacher’s desk, students’ desks, tables and chairs)
Equipment of instructional nature not related to the Bilingual/ESL Program and specific to the LEP/ELL
students
Computer software not related to Bilingual/ESL Program and specific to the LEP/ELL students
Instructional materials and supplies not related to the Bilingual/ESL Program (office supplies)
Dual purpose paper not for the Bilingual/ESL Program (Example: paper for entire school)
Travel costs (in-state or out-of-state) not related to Bilingual/ESL Program and not benefiting the LEP/ELL
student
Any costs not related to the administration/management of the Bilingual/ESL Program
Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not “Sole
Source”
Upkeep and repair to instructional materials and equipment in the classroom used for instruction of
LEP/ELL students
Award Ceremonies
Commencement and Convocations
Charitable contributions and donations
Employee service awards
Entertainment
Field trips for non-instructional purposes and not related to Bilingual/ESL Program
Fines, penalties, damages and other settlements
General government expenses
Gratuities or tips
Memorabilia
Social Activities
Medals
Perfect attendance
Honor Roll
Scholastic Achievement
Participation Extra-Curricular Activities
Readers Are Leaders Medals
Reading
Science
Spin-A-Fact
Principal Award
Citizenship
WBCA Parade
Technology
Chess
Perfect Attendance ribbons
Honor Roll ribbons
Perfect Attendance pencils
Honor Roll pencils
Readers are Leaders pencils
PINS
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Elementary School Excellence
Pre-AP Achievement
American Citizenship Award
Student of the Month medals, ribbons, pencils, pens, certificates
Perfect Attendance ribbons, pencils, pens, medals, certificates
Honor Roll ribbons, Pencils, pens, medals, certificates
All-State Choir and Band
Athletic expenses
Audio Visual Equipment for school board room
Banquets
Barbeque Pits
Bicycles
Entertainment and/or gifts for school board members
Filing cabinets not for Bilingual Clerks or not for bilingual classroom
Boats
Bronze statues
Campus public announcement system
Clowns (“Bolitas”)
Cost for “play-off” games
Door prizes
Community fish fry
Flat screens for all principals and administrators
Floral arrangements
IPods and/or IPod Docks
Laminating machines
Lawn equipment
Logo imprinted door mats
Mail boxes
MP3 players
Bulletin boards
No visual posters (of any kind)
Murals
Roller skates
School marquees
Transportation cost for athletics, band, fine arts
UIL expenses
Wooden door wreaths
Meals (Breakfast)
Mobile computer stations
Moonwalks
Scoreboard for the gymnasium
Solar screens
Electric stapler
Stow-away carts
“Office” supplies and not for Bilingual/ESL Clerks
Desktop organizers
Teacher pad sets
Clipboards
Full meals for parents and/or students are not allowable
Meals for any event in which a “guest speaker” conducts a presentation
Refreshments of any kind, including beverages, breaks and snack foods, for staff meetings/functions
Outdoor paints
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Water coolers
Monogrammed shirts and canvas bags
Name plates for desks
Furniture and supplies for the clinic, principal’s office, teacher’s and/or teacher’s desk (the district should
purchase this)
Refreshments or meals at an awards banquet/function
Intended Program Beneficiaries:
All Limited English Proficient (LEP)/English Language Learner (ELL) Students.
35
STATE COMPENSATORY EDUCATION PROGRAM
SCE 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.
The purpose is to increase the academic achievement and reduce the dropout rate of these students.
As a goal, the SCE program seeks to provide a challenging and meaningful instructional program to close the
achievement gap between children at risk of dropping out of school and their peers. SCE funds are supplemental
funds and cannot be used to meet state mandated rules, programs or positions. Districts are prohibited from using
compensatory education resource allocations for students at risk of dropping out of school to supplant resource
allocations for the regular education program.
Student Eligibility Criteria
These funds are allocated based on the number of students identified as at-risk .Students who are in at-risk
situations, are students under 21 years of age and who:
1. Is in prekindergarten, kindergarten or grade 1, 2, or 3 and did not perform satisfactorily on a readiness test
or assessment instrument administered during the current school year;
2. Is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of 100 in two or
more subjects in the foundation curriculum during a semester in the preceding or current school year or is
not maintaining such an average in two or more subjects in the foundation curriculum in the current
semester;
3. Was not advanced from one grade level to the next for one or more school years;
4. Did not perform satisfactorily on an assessment instrument administered to the student under Subchapter B,
Chapter 39, and who has not in the previous or current school year subsequently performed on that
instrument or another appropriate instrument at a level equal to at least 110 percent of the level of
satisfactory performance on that instrument;
5. Is pregnant or is a parent;
6. Has been placed in an alternative education program in accordance with Section 37.006 during the
preceding or current school year;
7. Has been expelled in accordance with Section 37.007 during the preceding or current school year;
8. Is currently on parole, probation, deferred prosecution, or other conditional release;
9. Was previously reported through the Public Education Information Management System (PEIMS) to have
dropped out of school;
10. Is a student of limited English proficiency, as defined by Section 29.052;
11. Is in the custody or care of the Department of Protective and Regulatory Services or has, during the current
school year, been referred to the department by a school official, officer of the juvenile court, or law
enforcement official;
12. Is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or
13. Resided in the preceding school year or resides in the current school year in a residential placement facility
in the district, including a detention facility, substance abuse treatment facility, emergency shelter,
psychiatric hospital, halfway house, or foster group home.
Important aspects of implementing the SCE program:
Program must supplement the regular education program
36
Strategies, budget, and the number of supplemental FTEs must be identified in the Campus Improvement
Plan (CIP).
Designed to reduce dropout rate for students in at-risk situations
Designed to improve performance (on the state standard) of students in at-risk situations
Evaluated annually
Campus and District Improvement Plans
House Bill 3459 amended certain Texas Education Codes to require that District and Campus Improvement Plans be
the primary record supporting expenditures attributed to the SCE program and that the SCE program must be
described in the Campus Improvement Plan to reflect campus specific activities. Programs must be based on
campus needs assessments for students who are identified as at-risk. In addressing the needs of students at risk of
dropping out of school, the campus improvement plan must include the following:
Total amount of SCE funds allocated for resources and staff
Actual supplemental SCE dollar amounts for activities
Supplemental full-time equivalents (FTEs)
Comprehensive needs assessment
Identified strategies
Measurable performance objectives
Timelines for monitoring strategies
Formative and summative evaluation criteria
Supplement/Not Supplant
SCE funds, other than the indirect cost allotment that may not exceed 45%, may be used only to meet the costs of
providing:
A supplemental compensatory, intensive, or accelerated instruction program under TEC §29.081;
An AEP (Alternative Education Program - Disciplinary) established under TEC §37.008;
Support to a Title 1, Part A Schoolwide program at a campus which is at least 40% low-income;
Mentoring Programs for At Risk Students
Programs and Services
Some examples of supplemental state compensatory education programs and services include, but are not limited to:
Intensive remediation services for State Assessments
Extended learning opportunities (before, during and/or after-school tutoring sessions)
Basic course extensions (Algebra labs, extended writing labs, content mastery)
Counseling sessions
ACT/SAT preparation sessions for identified students
Teen parenting sessions
Training sessions for parents of identified students
Intensive, supplemental reading programs
Study skills sessions
Summer enhancement programs
Individualized instruction
Extended early childhood programs
Class-size reduction measures
SCE Program Evaluation
37
The SCE Program must be designed so that students who are not currently performing at grade level will be
performing at grade level at the conclusion of the next regular school term.
In order to determine if the SCE Program has accomplished this, the SCE Program must be evaluated in the
following two ways:
1. Effectiveness in reducing any disparity in performance on assessment instruments between "students at risk
of dropping out of school" and all other district students.
2. Effectiveness in reducing any disparity in the rates of high school completion between "students at risk of
dropping out of school" and all other district students.
By analyzing what is working and what is not working to improve student achievement, campuses can focus
resources on the strategies and goals that will most likely impact student achievement. An evaluation must be
submitted to the Texas Education Agency on an annual basis.
Each year as evaluation results are reviewed, evaluation measures will be modified/enhanced to ensure that the
district receives information that accurately assesses the effectiveness of the services provided to identified students
and to assess professional development provided to teachers and principals, ensuring that they have the capacities to
address the students’ needs effectively and in a timely manner.
38
TITLE I, PART A – IMPROVING BASIC PROGRAMS
INTENT AND PURPOSE
The Title I, Part A program is authorized through the Elementary and Secondary Education Act (ESEA) to provide
supplemental resources to LEAs beyond local and state funds. The funds, based on specific formulas, flow at each
level from the United States Department of Education (USDE) to each state education agency, or the Texas
Education Agency (TEA) in Texas. TEA then uses funding formulas to provide funds to LEAs which then
determine which eligible campuses will receive funds and which private nonprofit schools are eligible to receive
services using allowable funds. The program funds are intended to help schools with high concentration of students
from low-income families to provide high-quality education that will enable all children to meet the state student
performance standards.
COMPREHENSIVE NEEDS ASSESSMENT AND IMPROVEMENT PLANS
Title I, Part A funds must be expended for programs, activities, and strategies that are scientifically based on
research and address the needs identified in the Comprehensive Needs Assessment. These activities and resources
must be included in the campus improvement plans and the plan must indicate how the activities/resources will be
evaluated. In addition, the ten components of a Title I, Part A schoolwide program must be addressed.
ALLOWABLE USE OF FUNDS FOR TITLE I, PART A
Costs must meet the following criteria per 2 CFR 200.403 and follow the districts local written procedures for
allowability of costs:
Reasonable-consistent with prudent business practice and comparable to current market value
Necessary-required to carry out the intent and purpose of the Title I, Part A Program
Allocable-chargeable or assignable in accordance with relative benefits received
Conform with federal law and grant terms
Consistent with state and local policies
Treated consistently among all grant programs
In accordance with generally accepted accounting principles (GAAP)
Not included as match or cost-share
Adequately documented
Most common uses of Title I, Part A Funds
Personnel
Supplemental Instruction
Instructional materials and software
Nutritional snacks for children in extended day programs or child care while parents attend program
activities
Printing costs
Training/professional development
Transportation for extracurricular grant activities
Travel costs for allowable grant activities (requires prior TEA approval)
Documented instructional field trips
Support for homeless students
Parent involvement activities
39
These are NEVER allowed with Title I, Part A
Alcohol
Cell phones for personal use
Entertainment, recreation, or social events
Full meals for parents or students
Fund-raising activities
Promotional items or souvenirs
EMPLOYEE TRAVEL
Travel costs are the expenses for transportation, lodging, meals and related items incurred by employees who are in
travel status on official business of the district. Employees who plan to travel must complete a Request to Travel
form prior to travel that includes the following information:
the dates of the proposed travel,
purpose of the travel,
how it will benefit the grant program
estimated travel expenses.
Note: All out of state travel must be pre-approved by the Texas Education Agency.
40
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Campus and Department Budget Allocations
41
BUDGET MODULE INPUTTING INSTRUCTIONS
All campuses and departments are required to input their budget into BPS for the 2017-2018 fiscal year. Campuses and
Departments will keypunch the budget for all funds. Listed below are the steps required to enter your budget information
into the system.
Step #1 Open the ALIO program by double clicking on the Alio icon on the desktop and Enter your Alio
Username and Password
Step #2 Select “BUDGET CREATE” on the user roll by clicking the button next to it.
42
Step #3 Select “BPS” by clicking the button next to it.
Step #4 Select “Budget Manager Entry” by clicking the button next to it.
43
Step #5 The following screen will appear after selecting “Budget Manager Entry”. Here is where you will
be entering your budget amounts.
1. Press Find or F2 to
show your entire
budget.
2. Select Senario 01, to
enter your budget
for FY 2017-2018
on the “Managed
Budget” boxes.
You can scroll down
to complete your
entire budget.
3. Enter the description
for items budgeted
in FY 2017-2018.
4. You must press F3
to save once you
have completed
entering the entire
budget. After
pressing F3 the screen will go blank. You can review your budget by pressing F2 again.
If you want to look at a specific line item, you can type the line item budget code on the Account Number box. To look at
all accounts within a particular fund, for example fund 199, type “199” on the Account Number box, right underneath
“XXX”; if you are looking for accounts with a specific program, e.g., 25 (Bilingual), space to type “25” directly underneath
the Program XX. You may do this for any part of an account code (e.g., function, object, etc.).
The worksheets on this section include the variable costs that you will need to budget for at each program level. The next
section details the budget for utilities and other fixed costs, which will be entered by the Finance Management Department.
2
3
4
2
1
44
COMPARISON OF MEMBERSHIP COUNTS
2016-2017 2017-2018 Inc / (Dec)
001 Martin High School 1,875 1,942 67
002 Nixon High School 2,081 2,257 176
003 Cigarroa High School 1,569 1,596 27
004 VMT Communication & Fine Arts 686 788 102
008 Early College High School 427 432 5
011 Jose A. Valdez High School 63 60 (3)
Total High Schools 6,701 7,075 374
041 Christen Middle School 1,324 1,222 (102)
042 Lamar Middle School 1,313 1,306 (7)
043 Cigarroa Middle School 1,312 1,332 20
044 Memorial Middle School 716 731 15
Total Middle Schools 4,665 4,591 (74)
101 Bruni Elementary 629 622 (7)
102 Don Jose Gallego Elementary 804 759 (45)
104 Daiches Elementary 554 593 39
105 Farias Elementary 750 678 (72)
106 Heights Elementary 546 560 14
107 K. Tarver Elementary 536 549 13
108 Leyendecker Elementary 537 515 (22)
109 Macdonell Elementary 619 612 (7)
110 Milton Elementary 915 873 (42)
111 A. Pierce Elementary 866 846 (20)
112 Ryan Elementary 945 907 (38)
115 Santa Maria Elementary 661 674 13
116 Santo Niño Elementary 687 710 23
119 D. D. Hachar Elementary 544 518 (26)
120 J. C. Martin Elementary 595 608 13
121 H. B. Zachry Elementary 650 645 (5)
122 J. Kawas Elementary 563 591 28
123 Dovalina Elementary 519 520 1
124 H. Ligarde Elementary 809 775 (34)
125 Sanchez/Ochoa Elementary 732 714 (18)
Total Elementary Schools 13,461 13,269 (192)
Grand Total 24,827 24,935 108
Notes:
1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
Campus
45
BASIC INSTRUCTION, ATHLETICS, AND LOCAL PROGRAMS
PROGRAMS: 11, 91 & 99
Memb. Variable Memb. Variable Memb. Variable
Count Costs Count Costs Count Costs
HIGH SCHOOLS $88.00 $88.00
001 Martin High School 1,875 165,000$ 1,942 170,896$ 67 5,896$
002 Nixon High School 2,081 183,128 2,257 198,616 176 15,488
003 Cigarroa High School 1,569 138,072 1,596 140,448 27 2,376
004 VMT Communication & Fine Arts 686 60,368 788 69,344 102 8,976
008 Early College High School 427 37,576 432 38,016 5 440
011 Jose A. Valdez High School 63 5,544 60 5,280 (3) (264)
Total 6,701 589,688 7,075 622,600 374 32,912
MIDDLE SCHOOLS $75.00 $75.00
041 Christen Middle School 1,324 99,300 1,222 91,650 (102) (7,650)
042 Lamar Middle School 1,313 98,475 1,306 97,950 (7) (525)
043 Cigarroa Middle School 1,312 98,400 1,332 99,900 20 1,500
044 Memorial Middle School 716 53,700 731 54,825 15 1,125
Total 4,665 349,875 4,591 344,325 (74) (5,550)
ELEMENTARY SCHOOLS $43.00 $43.00
101 Bruni Elementary 629 27,047 522 22,446 (107) (4,601)
102 Don Jose Gallego Elementary 804 34,572 759 32,637 (45) (1,935)
104 Daiches Elementary 554 23,822 593 25,499 39 1,677
105 Farias Elementary 750 32,250 678 29,154 (72) (3,096)
106 Heights Elementary 546 23,478 560 24,080 14 602
107 K. Tarver Elementary 536 23,048 649 27,907 113 4,859
108 Leyendecker Elementary 537 23,091 515 22,145 (22) (946)
109 Macdonell Elementary 619 26,617 612 26,316 (7) (301)
110 Milton Elementary 915 39,345 873 37,539 (42) (1,806)
111 A. Pierce Elementary 866 37,238 846 36,378 (20) (860)
112 Ryan Elementary 945 40,635 907 39,001 (38) (1,634)
115 Santa Maria Elementary 661 28,423 674 28,982 13 559
116 Santo Niño Elementary 687 29,541 710 30,530 23 989
119 D. D. Hachar Elementary 544 23,392 518 22,274 (26) (1,118)
120 J. C. Martin Elementary 595 25,585 608 26,144 13 559
121 H. B. Zachry Elementary 650 27,950 645 27,735 (5) (215)
122 J. Kawas Elementary 563 24,209 591 25,413 28 1,204
123 Dovalina Elementary 519 22,317 520 22,360 1 43
124 H. Ligarde Elementary 809 34,787 775 33,325 (34) (1,462)
125 Sanchez/Ochoa Elementary 732 31,476 714 30,702 (18) (774)
Total 13,461 578,823 13,269 570,567 (192) (8,256)
Grand Total 24,827 1,518,386$ 24,935 1,537,492$ 108 19,106$
Notes:
1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
CAMPUS
VARIANCE2016-2017 2017-2018
46
GIFTED AND TALENTED
PROGRAM 21
Memb. Variable Memb. Variable Memb. Variable
Count Allotment Count Allotment Count Allotment
HIGH SCHOOLS $5.00 $5.00
001 Martin High School 139 695$ 123 615$ (16) (80)$
002 Nixon High School 233 1,165 215 1,075 (18) (90)
003 Cigarroa High School 119 595 109 545 (10) (50)
008 Early College High School 137 685 145 725 8 40
Total 628 3,140 592 2,960 (36) (180)
MIDDLE SCHOOLS $4.00 $4.00
041 Christen Middle School 88 352 118 472 30 120
042 Lamar Middle School 139 556 180 720 41 164
043 Cigarroa Middle School 111 444 140 560 29 116
044 Memorial Middle School 77 308 104 416 27 108
Total 415 1,660 542 2,168 127 508
ELEMENTARY SCHOOLS $8.00 $8.00
101 Bruni Elementary 39 312 29 232 (10) (80)
102 Don Jose Gallego Elementary 73 584 74 592 1 8
104 Daiches Elementary 30 240 38 304 8 64
105 Farias Elementary 20 160 29 232 9 72
106 Heights Elementary 27 216 22 176 (5) (40)
107 K. Tarver Elementary 26 208 20 160 (6) (48)
108 Leyendecker Elementary 36 288 46 368 10 80
109 Macdonell Elementary 28 224 18 144 (10) (80)
110 Milton Elementary 54 432 51 408 (3) (24)
111 A. Pierce Elementary 39 312 30 240 (9) (72)
112 Ryan Elementary 86 688 85 680 (1) (8)
115 Santa Maria Elementary 22 176 10 80 (12) (96)
116 Santo Niño Elementary 37 296 33 264 (4) (32)
119 D. D. Hachar Elementary 32 256 31 248 (1) (8)
120 J. C. Martin Elementary 15 120 12 96 (3) (24)
121 H. B. Zachry Elementary 24 192 23 184 (1) (8)
122 J. Kawas Elementary 31 248 18 144 (13) (104)
123 Dovalina Elementary 9 72 24 192 15 120
124 H. Ligarde Elementary 51 408 53 424 2 16
125 Sanchez/Ochoa Elementary 20 160 17 136 (3) (24)
Total 699 5,592 663 5,304 (36) (288)
Grand Total 1,742 10,392$ 1,797 10,432$ 55 40$
Notes:
1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
2017-2018 VARIANCE2016-2017
CAMPUS
47
CAREER AND TECHNOLOGY
PROGRAM 22
Memb. Variable Memb. Variable Memb. Variable
Count Allotment Count Allotment Count Allotment
HIGH SCHOOLS $20.00 $20.00
001 Martin High School 1,674 33,480$ 1,664 33,280$ (10) (200)$
002 Nixon High School 2,036 40,720 2,113 42,260 77 1,540
003 Cigarroa High School 1,263 25,260 1,404 28,080 141 2,820
008 Early College High School 141 2,820 244 4,880 103 2,060
Grand Total 5,114 102,280$ 5,425 108,500$ 311 6,220$
Notes:
1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
2016-2017
CAMPUS
2017-2018 VARIANCE
48
SERVICES TO STUDENTS WITH DISABILITIES
PROGRAM 23
Memb. Variable Memb. Variable Memb. Variable
CAMPUS Count Allotment Count Allotment Count Allotment
HIGH SCHOOLS $1.09 $1.09
001 Martin High School 149 162$ 165 180$ 16 18$
002 Nixon High School 170 185 170 185 - -
003 Cigarroa High School 182 198 187 204 5 6
008 Early College High School - - - - - -
Total 501 545 522 569 21 24
MIDDLE SCHOOLS $1.10 $1.10
041 Christen Middle School 132 145 133 146 1 1
042 Lamar Middle School 137 151 134 147 (3) (4)
043 Cigarroa Middle School 156 172 165 182 9 10
044 Memorial Middle School 90 99 107 118 17 19
Total 515 567 539 593 24 26
ELEMENTARY SCHOOLS $1.67 $1.67
101 Bruni Elementary 40 67 38 63 (2) (4)
102 Don Jose Gallego Elementary 46 77 37 62 (9) (15)
104 Daiches Elementary 46 77 50 84 4 7
105 Farias Elementary 51 85 38 63 (13) (22)
106 Heights Elementary 28 47 28 47 - -
107 K. Tarver Elementary 34 57 45 75 11 18
108 Leyendecker Elementary 38 63 38 63 - -
109 Macdonell Elementary 43 72 36 60 (7) (12)
110 Milton Elementary 39 65 34 57 (5) (8)
111 A. Pierce Elementary 57 95 62 104 5 9
112 Ryan Elementary 48 80 52 87 4 7
115 Santa Maria Elementary 39 65 32 53 (7) (12)
116 Santo Niño Elementary 44 73 46 77 2 4
119 D. D. Hachar Elementary 46 77 41 68 (5) (9)
120 J. C. Martin Elementary 47 78 47 78 - -
121 H. B. Zachry Elementary 47 78 34 57 (13) (21)
122 J. Kawas Elementary 42 70 33 55 (9) (15)
123 Dovalina Elementary 40 67 39 65 (1) (2)
124 H. Ligarde Elementary 54 90 44 73 (10) (17)
125 Sanchez/Ochoa Elementary 49 82 44 73 (5) (9)
Total 878 1,465 818 1,364 (60) (101)
Grand Total 1,894 2,577$ 1,879 2,526$ (15) (51)$
Notes:
1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
VARIANCE2016-2017 2017-2018
49
STATE BILINGUAL
PROGRAM 25
Location Actual Memb. Allotment Memb. Allotment Memb. Allotment
001 Martin High School 217,793$ 956 278,613$ 1,013 337,424$ 57 58,812$
002 Nixon High School 103,350 481 140,181 534 177,872 53 37,692
003 Cigarroa High School 69,060 489 142,512 539 179,538 50 37,026
008 Early College High School 8,632 40 11,657 26 8,660 (14) (2,997)
041 Christen Middle School 182,622 788 229,652 791 263,478 3 33,826
042 Lamar Middle School 107,978 499 145,427 525 174,874 26 29,448
043 Cigarroa Middle School 163,508 704 205,171 755 251,486 51 46,315
044 Memorial Middle School 102,877 426 124,152 455 151,558 29 27,406
101 Bruni Elementary 132,656 548 159,707 500 166,547 (48) 6,840
102 Don Jose Gallego Elementary 144,044 643 187,393 569 189,531 (74) 2,137
104 Daiches Elementary 143,163 461 134,352 474 157,887 13 23,535
105 Farias Elementary 153,925 572 166,701 489 162,883 (83) (3,818)
106 Heights Elementary 90,875 437 127,358 437 145,562 - 18,205
107 K. Tarver Elementary 109,367 401 116,866 389 129,574 (12) 12,708
108 Leyendecker Elementary 102,518 393 114,534 348 115,917 (45) 1,382
109 Macdonell Elementary 159,729 509 148,341 470 156,554 (39) 8,213
110 Milton Elementary 158,960 524 152,713 442 147,228 (82) (5,485)
111 A. Pierce Elementary 206,896 544 158,541 525 174,874 (19) 16,333
112 Ryan Elementary 171,955 573 166,993 537 178,872 (36) 11,879
115 Santa Maria Elementary 116,589 472 137,558 468 155,888 (4) 18,330
116 Santo Nino Elementary 141,101 546 159,124 531 176,873 (15) 17,749
119 D. D. Hachar Elementary 99,785 397 115,700 373 124,244 (24) 8,544
120 J. C. Martin Elementary 129,895 492 143,387 495 164,882 3 21,495
121 H. B. Zachry Elementary 129,728 483 140,764 464 154,556 (19) 13,792
122 J. Kawas Elementary 120,429 427 124,443 397 132,238 (30) 7,795
123 Dovalina Elementary 104,934 404 117,740 406 135,236 2 17,496
124 H. Ligarde Elementary 170,182 615 179,233 581 193,528 (34) 14,295
125 Sanchez/Ochoa Elementary 138,160 508 148,050 480 159,885 (28) 11,836
3,680,714 14,332 4,176,863 14,013 4,667,650 (319) 490,787
699 Summer Programs 350,817 100,000 100,000 -
802 State Bilingual 13,935 186,670 190,000 3,330
TOTAL 4,045,466$ 14,332 4,463,533$ 14,013 4,957,650$ (319) 494,117$
2017-2018 Difference2015-2016 2016-2017
50
STATE COMPENSATORY
PROGRAM 30
CAMPUSES Actual Memb. Allotment Memb. Allotment Memb. Allotment
001 Martin High School 1,011,365$ 1,354 1,066,992$ 1,345 1,080,696$ (9) 13,704$
002 Nixon High School 883,729 1,099 866,044 1,077 865,360 (22) (684)
003 Cigarroa High School 867,274 1,038 817,974 1,047 841,256 9 23,281
008 Early College High School 53,013 105 82,743 64 51,423 (41) (31,320)
041 Christen Middle School 731,684 958 754,932 930 747,247 (28) (7,685)
042 Lamar Middle School 549,293 755 594,962 672 539,946 (83) (55,016)
043 Cigarroa Middle School 636,090 880 693,466 894 718,321 14 24,856
044 Memorial Middle School 540,505 504 397,167 516 414,602 12 17,435
101 Bruni Elementary 439,491 577 454,693 518 416,209 (59) (38,484)
102 Don Jose Gallego Elementary 470,966 694 546,892 606 486,916 (88) (59,977)
104 Daiches Elementary 395,071 500 394,015 498 400,139 (2) 6,124
105 Farias Elementary 407,309 638 502,763 530 425,850 (108) (76,912)
106 Heights Elementary 327,927 472 371,950 460 369,606 (12) (2,344)
107 K. Tarver Elementary 345,115 449 353,825 419 336,663 (30) (17,162)
108 Leyendecker Elementary 337,513 435 342,793 379 304,523 (56) (38,269)
109 Macdonell Elementary 491,923 519 408,987 478 384,069 (41) (24,918)
110 Milton Elementary 439,570 626 493,306 490 393,711 (136) (99,596)
111 A. Pierce Elementary 444,457 614 483,850 550 441,920 (64) (41,930)
112 Ryan Elementary 464,481 671 528,768 616 494,951 (55) (33,817)
115 Santa Maria Elementary 390,334 537 423,172 504 404,960 (33) (18,212)
116 Santo Nino Elementary 399,317 582 458,633 575 462,008 (7) 3,375
119 D. D. Hachar Elementary 329,148 439 345,945 404 324,611 (35) (21,334)
120 J. C. Martin Elementary 477,648 516 406,623 500 401,746 (16) (4,877)
121 H. B. Zachry Elementary 433,071 537 423,172 488 392,104 (49) (31,068)
122 J. Kawas Elementary 408,077 468 368,798 410 329,431 (58) (39,366)
123 Dovalina Elementary 372,765 451 355,401 421 338,270 (30) (17,131)
124 H. Ligarde Elementary 508,697 679 535,072 600 482,095 (79) (52,977)
125 Sanchez/Ochoa Elementary 483,938 587 462,573 548 440,313 (39) (22,260)
13,639,772 17,684 13,935,510 16,539 13,288,945 (1,145) (646,565)
Attendance Officers 669,684 667,365 (2,319)
Total - Campuses 13,639,772 17,684 14,605,194 16,539 13,956,310 (1,145) (648,884)
006 Pregnancy, Ed., & Parenting 78,799 89,000 89,000 -
007 F.S. Lara Academy 2,056,994 2,200,000 2,200,000 -
699 Summer Programs 543,688 100,000 100,000 -
732 Student Services 88,260 88,456 90,020 1,564
817 Attendance 9,729 12,315 12,618 303
Total - Departments 2,777,470 2,489,771 2,491,638 1,867
TOTAL $16,417,242 17,684 $17,094,965 16,539 $16,447,948 (1,145) ($647,017)
2016-20172015-2016 2017-2018 DIFFERENCE
51
ESEA TITLE I / SCHOOL IMPROVEMENT FUND (211)
Enroll. Variable Memb. Variable Memb. Variable
Count Costs Count Costs Count Allotment
HIGH SCHOOLS $12.41 $12.41
001 Martin High School 1,875 23,269$ 1,942 24,100$ 67 831$
002 Nixon High School 2,088 25,912 2,257 28,009 169 2,097
003 Cigarroa High School 1,569 19,471 1,596 19,806 27 335
008 Early College High School 427 5,299 432 5,361 5 62
011 Jose A. Valdez High School 63 782 60 745 (3) (37)
Total 6,022 74,733 6,287 78,022 265 3,289
MIDDLE SCHOOLS $12.41 $12.41
041 Christen Middle School 1,328 16,480 1,222 15,165 (106) (1,315)
042 Lamar Middle School 1,314 16,307 1,306 16,207 (8) (99)
043 Cigarroa Middle School 1,312 16,282 1,332 16,530 20 248
044 Memorial Middle School 716 8,886 731 9,072 15 186
Total 4,670 57,955 4,591 56,974 (79) (980)
ELEMENTARY SCHOOLS $12.41 $12.41
101 Bruni Elementary 631 7,831 622 7,719 (9) (112)
102 Don Jose Gallego Elementary 805 9,990 759 9,419 (46) (571)
104 Daiches Elementary 557 6,912 593 7,359 36 447
105 Farias Elementary 752 9,332 678 8,414 (74) (918)
106 Heights Elementary 548 6,801 560 6,950 12 149
107 K. Tarver Elementary 536 6,652 549 6,813 13 161
108 Leyendecker Elementary 538 6,677 515 6,391 (23) (285)
109 Macdonell Elementary 620 7,694 612 7,595 (8) (99)
110 Milton Elementary 915 11,355 873 10,834 (42) (521)
111 A. Pierce Elementary 867 10,759 846 10,499 (21) (261)
112 Ryan Elementary 945 11,727 907 11,256 (38) (472)
115 Santa Maria Elementary 663 8,228 674 8,364 11 137
116 Santo Niño Elementary 687 8,526 710 8,811 23 285
119 D. D. Hachar Elementary 546 6,776 518 6,428 (28) (347)
120 J. C. Martin Elementary 596 7,396 608 7,545 12 149
121 H. B. Zachry Elementary 651 8,079 645 8,004 (6) (74)
122 J. Kawas Elementary 564 6,999 591 7,334 27 335
123 Dovalina Elementary 520 6,453 520 6,453 - -
124 H. Ligarde Elementary 809 10,040 775 9,618 (34) (422)
125 Sanchez/Ochoa Elementary 732 9,084 714 8,861 (18) (223)
Total 13,482 167,311 13,269 164,668 (213) (2,643)
Grand Total 24,174 299,999$ 24,147 299,664$ (27) (335)$
Notes:
1) 2016-17 Enrollment count 2015-2016 PEIMS Fall Collection
2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection
CAMPUS
2016-2017 VARIANCE2017-2018
52
DEPARTMENT VARIABLE COSTS
2016-17
Variable
Budget
2016-17
Fixed Costs
2017-18
Variable
Budget
2017-18
Fixed Costs Variance
701 Superintendent's Office 22,000 80,665 22,000 80,665 -
702 Board Of Education 60,000 579,440 60,000 579,440 -
703 Tax Office 60,000 408,000 60,000 408,000 -
726 Risk Management Dept. 60,000 1,373,000 60,000 1,373,000 -
727 Financial Management 80,000 556,800 80,000 557,100 300
728 Human Resources 84,900 14,000 84,900 14,000 -
729 Procurement Department 23,000 7,000 23,000 7,000 -
730 Communication Department 38,000 103,000 38,000 133,000 30,000
732 Student Services 20,000 129,000 20,000 129,000 -
733 Internal Auditor 6,000 - 6,000 - -
734 Postal Services 6,000 65,000 6,000 65,000 -
735 Hearings Officer 6,000 - 6,000 - -
736 Fixed Assets & Custodial Services 60,000 54,000 60,000 54,000 -
737 Textbooks & Records Management 15,000 18,000 15,000 18,000 -
803 R.O.T.C. Department 3,000 - 3,000 - -
805 Fine Arts / UIL Services 17,000 125,000 17,000 125,000 -
806 Elementary P.E. 16,000 70,000 16,000 70,000 -
808 Language Arts 6,000 - 6,000 - -
811 Instructional Technology 6,000 - 6,000 - -
813 Social Studies 6,000 - 6,000 - -
814 Mathematics 6,000 - 6,000 - -
815 Science 6,000 50,000 6,000 50,000 -
816 Early Childhood 6,000 - 6,000 - -
817 Attendance 9,000 - 9,000 - -
Location
53
DEPARTMENT VARIABLE COSTS
2016-17
Variable
Budget
2016-17
Fixed Costs
2017-18
Variable
Budget
2017-18
Fixed Costs Variance
820 Innovative Programs 4,000 - 4,000 - -
833 Dept of Elementary Education 6,000 - 6,000 - -
834 Dept of Secondary Instruction 6,000 45,000 6,000 45,000 -
835 Curriculum & Instruction 55,000 168,000 55,000 160,000 (8,000)
836 Gifted And Talented 19,000 475,000 39,000 455,000 -
837 Staff Development 8,000 - 8,000 - -
838 CATE 20,000 247,000 20,000 257,000 10,000
844 Dyslexia / 504 Services 14,000 - 14,000 - -
846 Testing & Assessment 46,000 - 20,000 - (26,000)
848 Parental Involvement / HIP Program 4,000 - 4,000 - -
849 Grants 6,000 - 6,000 - -
873 Crime Stoppers 9,000 - 9,000 - -
874 Guidance and Counseling 12,000 - 12,000 - -
876 Health Services 56,000 28,600 56,000 29,000 400
877 Pupil Transportation 240,000 563,000 240,000 563,000 -
878 Athletic Department 28,900 66,000 28,900 66,000 -
879 Special Education 34,000 - 34,000 - -
881 Library Services 6,000 - 6,000 - -
882 Printing/Creative Services 35,000 11,000 35,000 11,000 -
883 Instructional Television 28,000 - 28,000 - -
934 Information Technology 750,000 - 750,000 - -
936 Division of Operations 1,000,000 - 1,000,000 11,000 11,000
937 Support Services 11,000 - 8,000 - (3,000)
938 LISD Construction Department 11,000 - 11,000 - -
943 LISD Police Department 70,000 58,500 70,000 58,500 -
Total $3,100,800 $5,295,005 $3,091,800 $5,318,705 $14,700
Location
54
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Fixed Costs and Utilities
55
JANITORIAL SUPPLIES
Square 2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Ft. * Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 393,355 51,763$ 60,713$ 60,314$ (399)$ 63,468$ 62,937$ (531)$
002 Nixon High School 406,084 47,255 62,943 62,284 (659) 65,643 64,973 (670)
003 Cigarroa High School 277,154 41,071 42,959 42,590 (369) 44,759 44,345 (414)
004 VMT Magnet School 80,677 5,609 12,505 8,626 (3,879) 12,955 12,908 (47)
007 F.S. Lara Academy 28,883 10,966 15,000 8,616 (6,384) 4,627 4,621 (6)
008 Early College High School 42,500 6,083 6,588 4,737 (1,851) 7,118 6,800 (318)
011 Jose A. Valdez High School 15,045 1,658 2,346 2,346 - 2,432 2,407 (25)
Total High Schools 1,243,698 164,405 203,054 189,514 (13,540) 201,002 198,992 (2,010)
041 Christen Middle School 194,507 26,809 30,149 32,185 2,036 31,649 31,121 (528)
042 Lamar Middle School 172,467 26,414 35,756 33,385 (2,371) 28,532 27,595 (937)
043 Cigarroa Middle School 225,620 24,828 33,480 33,262 (218) 36,671 36,099 (572)
044 Memorial Middle School 133,081 17,578 20,628 21,120 492 21,528 21,293 (235)
Total Middle Schools 725,675 95,629 120,013 119,952 (61) 118,380 116,108 (2,272)
101 Bruni Elementary School 81,549 12,552 12,640 12,639 (1) 13,430 13,619 189
102 Don Jose Gallego Elementary 92,305 10,614 14,307 14,306 (1) 15,107 15,415 308
104 Daiches Elementary 92,905 12,264 14,400 16,218 1,818 15,000 15,515 515
105 Farias Elementary 108,465 13,719 16,812 15,996 (816) 17,792 18,114 322
106 Heights Elementary 68,500 10,834 10,618 10,573 (45) 11,218 11,440 222
107 K. Tarver Elementary 81,982 9,724 12,707 12,707 (0) 13,457 13,691 234
108 Leyendecker Elementary 97,752 11,230 15,152 15,148 (4) 15,652 16,325 673
109 Macdonell Elementary 77,965 12,836 12,085 14,885 2,800 15,885 13,020 (2,865)
110 Milton Elementary 88,070 13,473 13,651 13,648 (3) 16,651 14,708 (1,943)
111 A. Pierce Elementary 93,233 13,190 14,451 14,450 (1) 15,451 15,570 119
112 Ryan Elementary 94,404 15,310 14,633 14,492 (141) 15,633 15,765 132
115 Santa Maria Elementary 81,669 11,260 12,659 12,659 (0) 13,359 13,639 280
116 Santo Nino Elementary 99,357 13,432 14,804 14,802 (2) 16,380 16,593 213
119 D. D. Hachar Elementary 88,814 10,214 13,766 13,354 (412) 14,366 14,832 466
120 J. C. Martin Elementary 94,728 12,637 14,683 14,679 (4) 15,463 15,820 357
121 H. B. Zachry Elementary 100,535 12,809 15,583 14,002 (1,581) 16,283 16,789 506
122 J. Kawas Elementary 73,850 8,399 11,045 10,992 (53) 12,147 12,333 186
123 Dovalina Elementary 69,511 9,135 10,774 10,763 (11) 11,374 11,608 234
124 H. Ligarde Elementary 80,252 13,451 13,939 13,939 - 13,739 13,402 (337)
125 Sanchez/Ochoa Elementary 95,004 16,232 14,759 14,735 (24) 15,626 16,151 525
Total Elementary Schools 1,760,850 243,316 273,468 274,987 1,517 294,013 294,347 334
Total Campuses 3,730,223 503,350 596,535 584,452 (12,085) 613,395 609,447 (3,948)
870 District Wide (Departments) 42,103 60,019 41,546 (17,338) 60,600 64,548 3,948
Total 545,453$ 656,554$ 625,998$ (29,423)$ 673,995$ 673,995$ -$
Location
56
JANITORIAL DUST/WET MOPS SERVICES
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 2,995$ 3,424$ 3,221$ (203)$ 3,550$ 3,550$ -$
002 Nixon High School 3,141 3,900 3,489 (411) 4,266 4,266 -
003 Cigarroa High School 2,597 2,748 2,670 (78) 2,823 2,823 -
004 VMT Magnet School 678 958 912 (46) 1,115 1,115 -
007 F.S. Lara Academy 377 384 382 (2) 394 394 -
008 Early College High School 329 523 464 (59) 537 537 -
011 Jose A. Valdez High School 132 315 133 (182) 324 324 -
Total High Schools 10,248 12,252 11,270 (982) 13,009 13,009 -
041 Christen Middle School 1,997 2,110 2,050 (60) 2,166 2,166 -
042 Lamar Middle School 1,486 1,790 1,716 (74) 1,837 1,837 -
043 Cigarroa Middle School 2,134 2,110 2,075 (35) 2,166 2,166 -
044 Memorial Middle School 1,364 1,471 1,403 (69) 1,508 1,508 -
Total Middle Schools 6,981 7,481 7,244 (238) 7,677 7,677 -
101 Bruni Elementary 796 866 798 (68) 889 889 -
102 Don Jose Gallego Elementary 947 1,023 993 (30) 1,051 1,051 -
104 Daiches Elementary 864 866 841 (25) 889 889 -
105 Farias Elementary 966 1,023 993 (30) 1,051 1,051 -
106 Heights Elementary 818 866 841 (25) 889 889 -
107 K. Tarver Elementary 786 865 841 (24) 889 889 -
108 Leyendecker Elementary 975 1,023 1,002 (21) 1,051 1,051 -
109 Macdonell Elementary 803 866 841 (25) 889 889 -
110 Milton Elementary 820 861 859 (2) 884 884 -
111 A. Pierce Elementary 935 1,023 959 (64) 1,051 1,051 -
112 Ryan Elementary 929 1,023 993 (30) 1,051 1,051 -
115 Santa Maria Elementary 814 866 855 (11) 889 889 -
116 Santo Nino Elementary 955 1,023 959 (64) 1,051 1,051 -
119 D. D. Hachar Elementary 910 1,023 993 (30) 1,051 1,051 -
120 J. C. Martin Elementary 947 1,023 955 (68) 1,051 1,051 -
121 H. B. Zachry Elementary 818 1,023 967 (56) 1,051 1,051 -
122 J. Kawas Elementary 818 866 825 (41) 889 889 -
123 Dovalina Elementary 679 704 657 (47) 889 889 -
124 H. Ligarde Elementary 802 866 841 (25) 889 889 -
125 Sanchez/Ochoa Elementary 947 1,023 993 (30) 1,051 1,051 -
Total Elementary Schools 17,328 18,722 18,007 (715) 19,395 19,395 -
Total Campuses 34,557 38,455 36,520 (1,935) 40,081 40,081 -
870 District Wide (Departments) 2,695 3,545 2,720 (834) 3,425 3,425 -
Total 37,252$ 42,000$ 39,240$ (2,769)$ 43,506$ 43,506$ -$
57
JANITORIAL DUST/WET MOPS SUPPLIES
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 479$ 154$ 152$ (2)$ 271$ 271$ -$
002 Nixon High School 500 164 162 (2) 343 343 -
003 Cigarroa High School 383 117 115 (2) 211 211 -
004 VMT Magnet School 160 52 51 (1) 106 106 -
007 F.S. Lara Academy 65 20 19 (1) 32 32 -
008 Early College High School 65 20 19 (1) 43 43 -
011 Jose A. Valdez High School 33 31 27 (4) 32 32 -
Total High Schools 1,683 558 545 (13) 1,038 1,038 -
041 Christen Middle School 287 92 91 (1) 162 162 -
042 Lamar Middle School 245 82 80 (2) 140 140 -
043 Cigarroa Middle School 287 92 91 (1) 162 162 -
044 Memorial Middle School 214 62 61 (1) 109 109 -
Total Middle Schools 1,033 328 322 (6) 573 573 -
101 Bruni Elementary 97 41 40 (1) 65 65 -
102 Don Jose Gallego Elementary 97 48 47 (1) 83 83 -
104 Daiches Elementary 97 41 40 (1) 65 65 -
105 Farias Elementary 97 48 47 (1) 83 83 -
106 Heights Elementary 97 41 40 (1) 65 65 -
107 K. Tarver Elementary 97 41 40 (1) 65 65 -
108 Leyendecker Elementary 97 48 47 (1) 83 83 -
109 Macdonell Elementary 97 41 40 (1) 65 65 -
110 Milton Elementary 86 41 34 (7) 65 65 -
111 A. Pierce Elementary 97 48 45 (3) 83 83 -
112 Ryan Elementary 97 48 47 (1) 83 83 -
115 Santa Maria Elementary 97 41 37 (4) 65 65 -
116 Santo Nino Elementary 97 48 47 (1) 83 83 -
119 D. D. Hachar Elementary 97 48 47 (1) 83 83 -
120 J. C. Martin Elementary 97 48 47 (1) 83 83 -
121 H. B. Zachry Elementary 97 41 37 (4) 76 76 -
122 J. Kawas Elementary 97 41 40 (1) 65 65 -
123 Dovalina Elementary 87 31 29 (2) 54 54 -
124 H. Ligarde Elementary 97 41 40 (1) 65 65 -
125 Sanchez/Ochoa Elementary 97 48 45 (3) 83 83 -
Total Elementary Schools 1,919 873 835 (38) 1,462 1,462 -
Total Campuses 4,634 1,759 1,702 (57) 3,073 3,073 -
870 District Wide (Departments) 536 192 151 (41) 258 258 -
Total 5,170$ 1,951$ 1,853$ (98)$ 3,331$ 3,331$ -$
58
TELEPHONE
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 4,186$ 5,000$ 4,960$ (40)$ 7,000$ 5,000$ (2,000)$
002 Nixon High School 8,134 8,500 3,391 (5,109) 8,500 5,000 (3,500)
003 Cigarroa High School 1,232 2,000 852 (1,148) 2,000 1,000 (1,000)
004 V.M.T. Magnet School 2,191 2,500 1,090 (1,410) 2,500 1,000 (1,500)
007 F.S. Lara Academy 1,271 2,000 492 (1,508) 2,000 1,000 (1,000)
008 Early College High School 1,723 2,500 1,415 (1,085) 2,500 2,000 (500)
011 Jose A. Valdez High School - 500 - (500) - - -
Total High Schools 18,737 23,000 12,201 (10,799) 24,500 15,000 (9,500)
041 Christen Middle School 2,038 2,500 2,781 281 2,500 3,000 500
042 Lamar Middle School 1,060 2,000 1,851 (149) 2,000 2,000 -
043 Cigarroa Middle School 896 1,500 566 (934) 1,000 1,000 -
044 Memorial Middle School 3,224 3,500 3,010 (490) 3,500 3,500 -
Total Middle Schools 7,218 9,500 8,208 (1,292) 9,000 9,500 500
101 Bruni Elementary 1,481 2,000 835 (1,165) 1,500 1,000 (500)
102 Don Jose Gallego Elementary 789 1,000 812 (188) 1,000 1,000 -
104 Daiches Elementary 532 1,000 1,065 65 1,000 1,500 500
105 Farias Elementary 1,099 1,500 572 (928) 1,500 800 (700)
106 Heights Elementary 1,301 1,500 1,108 (392) 1,500 1,000 (500)
107 K. Tarver Elementary 729 1,000 1,336 336 1,000 1,500 500
108 Leyendecker Elementary 298 1,000 1,006 6 1,000 1,000 -
109 Macdonell Elementary 1,040 1,500 1,325 (175) 1,500 1,500 -
110 Milton Elementary 612 1,000 786 (214) 1,000 800 (200)
111 A. Pierce Elementary 811 1,500 539 (961) 1,500 800 (700)
112 Ryan Elementary 831 1,000 320 (680) 1,000 800 (200)
115 Santa Maria Elementary 569 1,000 926 (74) 1,000 1,000 -
116 Santo Nino Elementary 892 1,500 566 (934) 1,000 800 (200)
119 D. D. Hachar Elementary 222 1,000 1,226 226 1,000 1,500 500
120 J. C. Martin Elementary 612 1,000 693 (307) 1,000 800 (200)
121 H. B. Zachry Elementary - 1,000 1,716 716 1,500 1,800 300
122 J. Kawas Elementary 703 1,000 1,276 276 1,000 1,500 500
123 Dovalina Elementary 628 1,000 541 (459) 1,000 800 (200)
124 H. Ligarde Elementary 405 1,000 515 (485) 1,000 800 (200)
125 Sanchez/Ochoa Elementary 314 1,000 25 (975) 1,000 800 (200)
Total Elementary Schools 13,866 23,500 17,188 (6,312) 23,000 21,500 (1,500)
Total Campuses 39,821 56,000 37,597 (18,403) 56,500 46,000 (10,500)
870 District Wide (Departments) 611,562 721,000 691,111 (29,890) 1,041,121 1,006,840 (34,281)
Total 651,384$ 777,000$ 728,707$ (48,293)$ 1,097,621$ 1,052,840$ (44,781)$
59
ELECTRICITY
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 496,193$ 504,652$ 469,970$ (34,682)$ 532,482$ 516,025$ (16,457)$
002 Nixon High School 558,978 594,376 511,117 (83,259) 549,388 493,712 (55,676)
003 Cigarroa High School 704,562 621,719 578,978 (42,741) 537,730 654,112 116,382
004 VMT Magnet School 62,272 75,958 106,075 30,117 45,385 156,779 111,395
007 F.S. Lara Academy 47,031 52,904 30,383 (22,521) 36,378 33,378 (3,000)
008 Early College High School 86,489 64,333 70,690 6,357 74,207 63,405 (10,802)
Total High Schools 1,955,526 1,913,942 1,767,213 (146,729) 1,775,570 1,917,412 141,842
041 Christen Middle School 262,831 228,691 252,716 24,025 210,006 273,583 63,577
042 Lamar Middle School 281,950 277,244 197,305 (79,939) 175,808 185,966 10,158
044 Memorial Middle School 198,513 202,572 164,036 (38,536) 177,344 183,748 6,404
Total Middle Schools 743,294 708,507 614,057 (94,450) 563,158 643,296 80,139
101 Bruni Elementary School 100,581 81,547 89,969 8,421 99,015 99,879 864
102 Don Jose Gallego Elementary 134,304 127,493 99,358 (28,134) 108,098 114,665 6,566
104 Daiches Elementary 115,959 116,740 99,833 (16,908) 105,595 112,462 6,867
105 Farias Elementary 143,123 116,513 130,085 13,573 149,108 145,020 (4,088)
106 Heights Elementary 91,090 92,766 76,838 (15,928) 82,921 86,676 3,756
107 K. Tarver Elementary 109,815 111,617 87,886 (23,732) 93,862 106,416 12,553
108 Leyendecker Elementary 106,575 90,612 93,361 2,749 101,185 108,974 7,789
109 Macdonell Elementary 107,258 89,551 97,953 8,402 105,719 105,342 (377)
110 Milton Elementary 142,760 140,545 110,121 (30,424) 122,172 121,512 (660)
111 A. Pierce Elementary 131,336 150,687 126,619 (24,068) 134,226 125,126 (9,100)
112 Ryan Elementary 136,660 134,535 109,634 (24,901) 118,836 125,614 6,778
115 Santa Maria Elementary 109,418 85,586 105,002 19,415 118,271 114,363 (3,908)
116 Santo Nino Elementary 122,285 120,534 96,361 (24,173) 107,742 99,277 (8,465)
119 D. D. Hachar Elementary 195,401 140,626 154,214 13,589 121,615 170,679 49,064
120 J. C. Martin Elementary 121,946 115,878 96,784 (19,094) 114,069 113,461 (607)
121 H. B. Zachry Elementary 116,961 121,504 122,071 567 150,712 165,558 14,847
122 J. Kawas Elementary 115,179 121,207 84,842 (36,365) 107,612 100,010 (7,602)
123 Dovalina Elementary 107,197 86,550 92,479 5,929 112,290 101,738 (10,551)
124 H. Ligarde Elementary 123,699 120,205 106,334 (13,871) 117,806 130,438 12,632
125 Sanchez/Ochoa Elementary 114,764 115,853 93,896 (21,958) 99,704 108,759 9,055
Total Elementary Schools 2,446,310 2,280,551 2,073,642 (206,909) 2,270,559 2,355,971 85,412
Total Campuses 5,145,131 4,903,000 4,454,912 (448,088) 4,609,286 4,916,679 307,393
870 District Wide (Departments) 301,021 322,000 275,610 (43,358) 267,965 333,321 65,356
Total 5,446,152$ 5,225,000$ 4,730,522$ (491,445)$ 4,877,251$ 5,250,000$ 372,749$
60
WATER
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 37,445$ 36,306$ 46,225$ 9,919$ 36,306$ 63,582$ 27,276$
002 Nixon High School 80,083 77,674 100,584 22,910 77,674 112,061 34,387
003 Cigarroa High School 61,164 58,449 80,424 21,975 58,449 96,258 37,809
004 VMT Magnet School 15,304 16,079 25,569 9,490 16,079 32,208 16,129
007 F.S. Lara Academy 2,660 2,250 2,943 693 2,250 3,576 1,326
008 Early College High School 10,602 10,935 13,768 2,833 10,935 17,938 7,003
Total High Schools 207,259 201,693 269,512 67,819 201,693 325,622 123,929
041 Christen Middle School 34,946 41,476 31,867 (9,609) 41,476 44,014 2,538
042 Lamar Middle School 16,597 14,797 17,324 2,527 14,797 23,048 8,251
044 Memorial Middle School 20,918 18,559 25,289 6,730 18,559 30,970 12,411
Total Middle Schools 72,461 74,832 74,480 (352) 74,832 98,031 23,199
101 Bruni Elementary School 14,561 16,364 15,543 (821) 16,364 15,445 (919)
102 Don Jose Gallego Elementary 8,925 9,019 9,699 680 9,019 12,245 3,226
104 Daiches Elementary 18,820 22,108 11,301 (10,807) 22,108 17,118 (4,990)
105 Farias Elementary 14,739 17,020 14,619 (2,401) 17,020 12,291 (4,729)
106 Heights Elementary 6,729 7,051 7,336 285 7,051 9,545 2,494
107 K. Tarver Elementary 6,135 6,950 6,226 (724) 6,950 8,453 1,503
108 Leyendecker Elementary 11,481 11,944 12,182 238 11,944 10,244 (1,700)
109 Macdonell Elementary 9,797 13,832 13,482 (350) 13,832 11,644 (2,188)
110 Milton Elementary 14,286 18,103 17,868 (235) 18,103 17,373 (730)
111 A. Pierce Elementary 11,071 15,714 8,482 (7,232) 15,714 11,833 (3,881)
112 Ryan Elementary 23,824 28,907 18,527 (10,380) 28,907 21,066 (7,841)
115 Santa Maria Elementary 5,420 6,508 5,975 (533) 6,508 8,199 1,691
116 Santo Nino Elementary 10,449 12,757 12,121 (636) 12,757 18,529 5,772
119 D. D. Hachar Elementary 10,368 10,987 9,033 (1,954) 10,987 11,289 302
120 J. C. Martin Elementary 9,339 9,862 9,360 (502) 9,862 12,443 2,581
121 H. B. Zachry Elementary 21,186 24,625 26,375 1,750 24,625 37,094 12,469
122 J. Kawas Elementary 27,075 30,870 31,981 1,111 30,870 36,778 5,908
123 Dovalina Elementary 6,777 7,587 8,249 662 7,587 9,715 2,128
124 H. Ligarde Elementary 16,260 17,929 22,091 4,162 17,929 21,541 3,612
125 Sanchez/Ochoa Elementary 11,122 12,466 10,265 (2,201) 12,466 23,210 10,744
Total Elementary Schools 258,363 300,603 270,715 (29,888) 300,603 326,055 25,452
Total Campuses 538,083 577,128 614,707 37,579 577,128 749,708 172,580
870 District Wide 15,691 28,999 15,910 (13,089) 28,999 15,846 (13,153)
877 Pupil Transportation 5,367 14,114 6,309 (7,805) 14,114 3,581 (10,533)
936 Division of Operations 4,157 3,759 4,203 444 3,759 4,864 1,105 -
870 District Wide (Departments) 25,215 46,872 26,422 (20,450) 46,872 24,292 (22,580)
Total 563,297$ 624,000$ 641,129$ 17,129$ 624,000$ 774,000$ 150,000$
61
SANITATION
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 7,441$ 8,183$ 7,203$ (980)$ 8,183$ 8,342$ 159$
002 Nixon High School 9,298 10,227 9,015 (1,212) 10,227 10,424 197
003 Cigarroa High School 7,441 8,184 7,203 (981) 8,184 8,342 158
004 VMT Magnet School 202 3,409 2,305 (1,104) 3,409 2,540 (869)
008 Early College High School 3,100 3,409 3,005 (404) 3,409 3,475 66
Total High Schools 27,481 33,412 28,729 (4,683) 33,412 33,123 (289)
041 Christen Middle School 3,099 3,409 2,904 (505) 3,409 3,475 66
042 Lamar Middle School 3,099 3,409 2,904 (505) 3,409 3,475 66
043 Cigarroa Middle School 3,099 3,409 2,904 (505) 3,409 4,171 762
044 Memorial Middle School 3,720 4,092 3,482 (610) 4,092 3,475 (617)
Total Middle Schools 13,018 14,319 12,194 (2,125) 14,319 14,596 277
101 Bruni Elementary School 2,648 2,957 2,615 (342) 2,957 3,014 57
102 Don Jose Gallego Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48
104 Daiches Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48
105 Farias Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
106 Heights Elementary 2,648 2,957 2,615 (342) 2,957 2,540 (417)
107 K. Tarver Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
108 Leyendecker Elementary 2,232 2,492 2,204 (288) 2,492 4,172 1,680
109 Macdonell Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48
110 Milton Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)
111 A. Pierce Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
112 Ryan Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48
115 Santa Maria Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
116 Santo Nino Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)
119 D. D. Hachar Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)
120 J. C. Martin Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)
121 H. B. Zachry Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
122 J. Kawas Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48
123 Dovalina Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)
124 H. Ligarde Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57
125 Sanchez/Ochoa Elementary 3,763 4,202 3,716 (486) 4,202 4,283 81
Total Elementary Schools 51,582 57,595 50,939 (6,656) 57,595 57,183 (412)
Total Campuses 92,081 105,326 91,862 (13,464) 105,326 104,902 (424)
870 District Wide 18,050 22,802 19,898 (2,904) 22,802 21,501 (1,301)
Total 110,131$ 128,128$ 111,760$ (16,368)$ 128,128$ 126,402$ (1,726)$
62
GAS
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
001 Martin High School 1,354$ 1,000$ 1,812$ 812$ 3,000$ 3,000$ -$
002 Nixon High School 970 2,000 934 (1,066) 2,000 2,000 -
003 Dr. L Cigarroa H. School 4,533 5,500 3,728 (1,772) 5,000 4,400 (600)
004 V.M.T. Magnet School 308 1,000 941 (59) 1,000 2,000
042 Lamar Middle School - 2,000 - (2,000) - - -
870 District Wide 381 500 429 (71) 1,000 600 (400)
Total 7,546$ 12,000$ 7,844$ (4,156)$ 12,000$ 12,000$ (1,000)$
63
COPIER - CAMPUSES
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
Martin High School 26,664$ 26,620$ 21,831$ (4,789)$ 21,831$ 21,831$ -$
Nixon High School 25,428 25,346 25,817 471 25,346 25,346 -
Cigarroa High School 19,101 19,011 19,011 (0) 19,011 19,011 -
V.M.T. Magnet School 7,203 7,204 7,407 203 7,204 7,204 -
F.S. Lara Academy 1,505 1,506 1,505 (1) 1,506 1,506 -
Early College High School 9,598 9,599 9,791 192 9,599 9,599 -
Total High Schools 89,500 89,286 85,362 (3,924) 84,497 84,497 -
Christen Middle School 19,798 19,473 20,256 783 19,473 19,473 -
Lamar Middle School 19,208 19,010 20,389 1,379 19,010 19,010 -
Cigarroa Middle School 8,450 8,200 21,254 13,054 17,968 17,968 -
Memorial Middle School 14,602 14,494 16,694 2,200 14,494 14,494 -
Total Middle Schools 62,059 61,177 78,593 17,416 70,945 70,945 -
Bruni Elementary 9,795 9,722 9,975 253 9,722 9,722 -
Don Jose Gallego Elementary 11,530 11,500 9,980 (1,520) 9,763 9,763 -
Daiches Elementary 8,735 8,721 9,220 499 8,721 8,721 -
Farias Elementary 11,806 11,731 12,774 1,043 11,731 11,731 -
Heights Elementary 8,679 8,680 8,935 255 8,680 8,680 -
K. Tarver Elementary 9,953 9,953 9,953 (0) 9,953 9,953 -
Leyendecker Elementary 8,679 8,680 8,944 264 8,680 8,680 -
Macdonell Elementary 11,934 11,731 11,731 (0) 11,731 11,731 -
Milton Elementary 10,276 10,185 11,997 1,812 10,185 10,185 -
A. Pierce Elementary 11,691 11,500 14,629 3,129 11,500 11,500 -
Ryan Elementary 11,742 11,690 15,691 4,001 11,690 11,690 -
Santa Maria Elementary 11,458 11,458 13,128 1,670 11,458 11,458 -
Santo Niño Elementary 11,690 11,690 12,954 1,264 11,690 11,690 -
D. D. Hachar Elementary 8,257 8,257 8,980 723 8,257 8,257 -
J. C. Martin Elementary 8,679 8,680 9,232 552 8,680 8,680 -
H. B. Zachry Elementary 10,108 9,994 11,731 1,737 11,731 11,731 -
J. Kawas Elementary 11,690 11,690 12,491 801 11,690 11,690 -
Dovalina Elementary 9,953 9,953 11,501 1,548 9,953 9,953 -
H. Ligarde Elementary 11,728 11,690 12,446 756 11,690 11,690 -
Sanchez/Ochoa Elementary 6,090 6,063 6,844 781 6,063 6,063 -
Total Elementary Schools 204,470 203,568 223,136 19,568 203,568 203,568 -
Total Campuses 356,028$ 354,031$ 387,092$ 33,061$ 359,010$ 359,010$ -$
64
COPIER - DEPARTMENTS
2014-15 2015-16 2015-16 Over/ 2016-17 2017-18
Location Actual Budget Actual (Under) Budget Budget Variance
701 Superintendent's Office 2,646$ 2,647$ 2,646$ (1)$ 2,647$ 2,647$ -$
703 Tax Office 2,605 2,606 2,605 (1) 2,606 2,606 -
727 Financial Management 4,193 4,193 4,193 (0) 4,193 4,193 -
728 Human Resources 2,646 2,647 2,646 (1) 2,647 2,647 -
729 Procurement Department 2,837 2,837 2,837 (0) 2,837 2,837 -
730 Communication Department 2,646 2,647 2,646 (1) 2,647 2,647 -
732 Student Services 2,605 2,606 2,605 (1) 2,606 2,606 -
733 Internal Auditor 2,605 2,606 2,605 (1) 2,606 2,606 -
735 Hearings Officer 2,605 2,606 2,605 (1) 2,606 2,606 -
736 Fixed Assets & Custodial Services 2,605 2,606 2,605 (1) 2,606 2,606 -
737 Textbooks & Records Mgt. 2,605 2,606 2,605 (1) 2,606 2,606 -
802 State Bilingual 4,218 4,111 4,111 (0) 4,111 4,111 -
811 Instructional Technology 2,055 2,056 2,055 (1) 2,056 2,056 -
833 Depart. of Elementary Ed. 2,605 2,606 2,605 (1) 2,606 2,606 -
835 Curriculum & Instruction 4,152 4,152 4,152 (0) 4,152 4,152 -
837 Staff Development 2,605 2,606 2,605 (1) 2,606 2,606 -
838 CATE 2,605 2,606 2,605 (1) 2,606 2,606 -
846 Testing & Assesment 2,605 2,606 2,605 (1) 2,606 2,606 -
849 Grants - 2,606 2,605 (1) - - -
870 District Wide 13,578 22,115 - (22,115) 22,000 22,000 -
876 Health Services 2,605 2,606 2,605 (1) 2,606 2,606 -
877 Pupil Transportation 2,605 2,606 2,605 (1) 2,606 2,606 -
878 Athletic Department 2,605 2,606 2,605 (1) 2,606 2,606 -
879 Special Education 2,646 2,647 2,646 (1) 2,647 2,647 -
882 Printing/Creative Services 58,267 65,054 63,197 (1,857) 73,054 73,054 -
883 Instructional Television 2,605 2,606 2,604 (2) 2,606 2,606 -
934 Information Technology 2,055 2,056 2,055 (1) 2,056 2,056 -
936 Division of Operations 4,111 4,111 4,111 (0) 4,111 4,111 -
943 LISD Police Department 2,605 2,606 2,605 (1) 2,606 2,606 -
Total Departments 145,131 162,969 138,980 (23,989) 168,248 168,248 -
Total 501,159$ 517,000$ 526,071$ 9,071$ 527,258$ 527,258$ -$
65
LIBRARY BOOKS
001 Martin High School 1,875 3,855$ 1,942 3,970$ 67 115$
002 Nixon High School 2,081 4,275 2,257 4,617 176 342
003 Cigarroa High School 1,569 3,223 1,596 3,265 27 42
004 V.M.T. Magnet School 686 1,409 788 1,612 102 203
Total High Schools 6,211 12,762 6,583 13,464 372 702
041 Christen Middle School 1,324 2,720 1,222 2,500 (102) (220)
042 Lamar Middle School 1,313 2,698 1,306 2,672 (7) (26)
043 Cigarroa Middle School 1,312 2,695 1,332 2,725 20 30
044 Memorial Middle School 716 1,471 731 1,495 15 24
Total Middle Schools 4,665 9,584 4,591 9,392 (74) (192)
101 Bruni Elementary School 629 1,292 622 1,272 (7) (20)
102 Don Jose Gallego Elementary School 804 1,652 759 1,553 (45) (99)
104 Daiches Elementary School 554 1,138 593 1,213 39 75
105 Farias Elementary School 750 1,541 678 1,387 (72) (154)
106 Heights Elementary School 546 1,122 560 1,146 14 24
107 Tarver Elemetnary School 536 1,101 549 1,123 13 22
108 Leyendecker Elementary School 537 1,103 515 1,053 (22) (50)
109 Macdonell Elementary School 619 1,272 612 1,252 (7) (20)
110 Milton Elementary School 915 1,880 873 1,786 (42) (94)
111 A. Pierce Elementary School 866 1,779 846 1,731 (20) (48)
112 Ryan Elementary School 945 1,941 907 1,855 (38) (86)
115 Santa Maria Elementary School 661 1,358 674 1,379 13 21
116 Santo Nino Elementary School 687 1,411 710 1,452 23 41
119 Hachar Elementary School 544 1,118 518 1,060 (26) (58)
120 J. C. Martin Elementary School 595 1,222 608 1,244 13 22
121 Zachry Elementary School 650 1,335 645 1,319 (5) (16)
122 Kawas Elementary School 563 1,157 591 1,209 28 52
123 Dovalina Elementary School 519 1,066 520 1,064 1 (2)
124 Ligarde Elementary School 809 1,662 775 1,585 (34) (77)
125 Sanchez/Ochoa Elementary School 732 1,504 714 1,461 (18) (43)
Total Elementary Schools 13,461 27,654 13,269 27,144 (192) (510)
Total 24,337 $ 50,000 24,443 $ 50,000 106 $ -
2017-2018CAMPUS VARIANCE2016-2017
66
INSTRUCTIONAL MATERIALS PRE-ORDER ALLOCATION
Teacher FTEs $188 per Teacher
001 Martin High School 121 22,748$
002 Nixon High School 122 22,936
003 Cigarroa High School 107 20,116
004 VMT Communication & Fine Arts 27 5,076
008 Early College High School 20 3,760 -
Total High Schools 397 74,636
041 Christen Middle School 85 15,980
042 Lamar Middle School 84 15,792
043 Cigarroa Middle School 91 17,108
044 Memorial Middle School 50 9,400
Total Middle Schools 310 58,280
101 Bruni Elementary 40 7,520
102 Don Jose Gallego Elementary 45 8,460
104 Daiches Elementary 39 7,332
105 Farias Elementary 43 8,084
106 Heights Elementary 32 6,016
107 Tarver Elementary 38 7,144
108 Leyendecker Elementary 39 7,332
109 Macdonell Elementary 43 8,084
110 Milton Elementary 51 9,588
111 A. Pierce Elementary 52 9,776
112 Ryan Elementary 53 9,964
115 Santa Maria Elementary 44 8,272
116 Santo Nino Elementary 43 8,084
119 D. D. Hachar Elementary 35 6,580
120 J.C.Martin Elementary 39 7,332
121 H. B. Zachry Elementary 39 7,332
122 J. Kawas Elementary 35 6,580
123 Dovalina Elementary 36 6,768
124 H. Ligarde Elementary 47 8,836
125 Sanchez/Ochoa Elementary School 45 8,460
Total Elementary Schools 838 157,544
Total 1,545 290,460$
Campus
Required Forms
67
BUDGET PACKAGE CHECKLIST
When completing the budgets for the following programs, did the campus follow the guidelines written by the
directors in the Budget Instructional Manual in order to appropriate the funds?
Y/N
Gifted & Talented Program Guidelines?
Career & Technology Program Guidelines?
Services to Students w/Disabilities (Special Education) Program Guidelines?
Accelerated Education (State Compensatory) Program Guidelines?
State Bilingual Program Guidelines?
Title I, Part A – Improving Basic Program Guidelines?
Was the Campus Improvement Plan and the Comprehensive Needs Assessment used in setting up
the Budget amounts?
If so, were the Budget amounts incorporated in the Campus Improvement Plan?
Has Human Resources reviewed the staffing formulas with the Campus/Department?
Before the package is submitted all of the following must be completed:
Electronic submission and hard copy of the Mission, Objectives, Strategies, and
Performance Measures.
Hard copy of the Incentives Program for any budget in object 6499-44.
Hard copy of the Special Populations FTE’s Forecast (Directors ONLY)
Hard copy of the Capital Improvement Plan - Needs Assessment Form
Print out of the Budgets for all funds that were keypunched into the system.
Was a description entered for all the items budgeted for FY 2017-2018?
Is the Campus/Department Improvement Plan in the Plan4Learning web-based
software?
Is the Human Resources Needs Assessment included?
68
MISSION, OBJECTIVES, STRATEGIES AND PERFORMANCE MEASURES
THIS FORM WILL BE SUBMITTED ELECTRONICALLY
69
INCENTIVES PROGRAM
This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875
70
CAPITAL IMPROVEMENT PLAN – NEEDS ASSESSMENT FORM
This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875
2017-2018 2018-2019 2019-2020 2020-2021
2017-2018 2018-2019 2019-2020 2020-2021
2017-2018 2018-2019 2019-2020 2020-2021
NOTES:
1) Please contact the Plant Facilities Department for assistance with cost estimates.
2) Once is complete please email a copy of this document to the Plant Facilities Department ([email protected] / [email protected])
ESTIMATED COST
ESTIMATED COST
JUSTIFICATIONITEM DESCRIPTION
ITEM DESCRIPTION JUSTIFICATION
B) EQUIPMENT (VEHICLES, CUSTODIAL EQUIPMENT, ETC.)
C) TECHNOLOGY ( COMPUTERS, I-PADS, PROJECTORS, CAMERA SYSTEMS, ETC. )
ITEM DESCRIPTION JUSTIFICATION
ESTIMATED COST
CAPITAL IMPROVEMENT PLAN
NEEDS ASSESSMENT FORM
2017-2021
CAMPUS / DEPARTMENT:
A) FACILITIES (NEW CONSTRUCTION, RENOVATIONS, ADDITIONS, MAJOR MAINTENANCE ITEMS, ETC.)
71
SPECIAL POPULATIONS FTE’S FORECAST
Actual Actual Actual Projected Projected
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
Rationale
Enter Rationale Here!
SPECIAL POPULATIONS FTE'S FORECAST
Enter Department Number & Name Here!
This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875
72
ADMINISTRATIVE REGULATION
STAFF-PUPIL RATIOS
These staff – pupil ratios will be used as the basic guidelines for staffing schools in the Laredo Independent School
District. The staffing (budget) committee may approve individual exceptions to these rules when it is deemed in the
best interest of the district.
Reduction of staff required upon application of these ratios will be accomplished through attrition or redistribution,
as opposed to actual rifts, unless a financial emergency exists.
ELEMENTARY SCHOOLS: Principal 1 per campus
Funding Source: Regular
Assistant Principal 1 for every 800
1 additional for over 801*
Funding Source: Regular
Librarian
1 per campus
Funding Source: Regular
Library Aide 1 per campus
Funding Source: State Compensatory
Secretary
1 per campus
Funding Source: Regular
Attendance Clerk
1 per campus
Funding Source: Regular
Campus Clerk
1 per campus
Funding Source: Regular
Teacher Aides 1 Full time TA for every Pre-K(3) & Pre-K(4)
.5 Half time TA for every Kinder
Funding Source: St. Comp., Bilingual & Title I
(If appropriate funding available)
Membership 1-
499
500-
849
850-
999
1,000-
1,249
1,250-
1,499
1,500 +
Counselor
Funding Source:
.5 Regular - .5 State Comp.
0.5 1.0 1.5 2 2.5 3
Teachers Kinder Thru 4th 22:1
Pre-K(3 & 4) 22:1
Music Teacher 650:1 FTE(Maximum of 1 per campus with half units
allocated as needed)
Physical Education Teacher 200:1 FTE
1 FTE:1 PE teacher 1 FTE:2 PE teacher aide
Nurses 1,000:1 FTE (District wide)
Funding Source: Regular
Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on salaries
and benefits
*Note: Final decision on additional Principal Assistant will be done on PEIMS snap shot date.
73
MIDDLE SCHOOLS
Principal 1 per campus
Funding Source: Regular
Assistant Principal
** Due to low enrollment Memorial Middle
will only have 2 Assistant Principals
3 per campus **
Funding Source : Regular
Librarian 1 per campus
Funding Source: Regular
Library Clerk 1 per campus
Funding Source : State Comp
Secretary to Principal 1 per campus
Funding Source: Regular
Registrar 1 per campus
Funding Source: Regular
Bookkeeper 1 per campus
Funding Source: Regular
Teacher
21 minimum and 30 maximum
(The total school staffing will be based on a 28:1
ratio)
Nurses 1,000:1 FTE (District wide)
Funding Source: Regular
Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on
salaries and benefits
Membership 1-
249
250-
499
500-
749
750-
999
1,000-
1,249
1,250-
1,525
1,525+
Counselor 0.5 1 1 2 2.5 3 A*
Middle Schools will allocate secretaries, clerks, and receptionists at a ratio of 185:1 FTE
A* - One position for every 250 above 1,500
**Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus
and district needs.
74
HIGH SCHOOLS
Principal 1 per campus
Funding Source: Regular
Librarian 1 per campus
Funding Source: Regular
Library Clerk 2 per campus
Funding Source: State Comp
Secretary to Principal 1 per campus
Funding Source: Regular
Registrar 1 per campus
Funding Source: Regular
Bookkeeper 1 per campus
Funding Source: Regular
PBX 1 per campus
Funding Source: Regular
Teacher 21 minimum and 30 maximum (The total school
staffing will be based on a
28:1 ratio.)
Nurses 1,000:1 FTE (District wide)
Funding Source: Regular
Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on
salaries and benefits
Membership 1-
249
250-
499
500-
749
750-
999
1,000-
1,249
1,250-
1,499
1500+
Assistant Principal 0 0.5 1 1.5 2 2.5 A*
Counselors 1 1 1.5 2 2.5 3 A*
High Schools will be allocated secretaries, clerks, and receptionists at a ratio of 170:1 FTE
A* - One position for every 250 above 1,500.
Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus
and district needs.
** Specialized Campuses: Vidal Treviño Magnet School, Garcia Early College High School, F.S. Lara Academy,
and Jose A. Valdez Non-Traditional High School do not follow the High School staffing ratios. Because of their
specialized status, staffing will be considered on a Campus by Campus basis.
75
SPECIAL EDUCATION
Unit / Service Ratio*** Additional Staff E
lem
enta
ry Resource
(3 – 8 per period)
Content Mastery
(6- 10 per period)
In-Class Support
(not more than 8 per period)
25 : 1*
(3 - 8 per period)
28, 50, 75, 100, 125
Sec
on
dary
Resource
(10 – 18 per period)
Content Mastery
(6 – 10 per period)
In-Class Support
(not more than 8 per period)
25 : 1*
(10 - 18 per period)
30, 50, 75, 100, 125,
150, 175, 200, 222,
244, 266, 288, 310
High Schools:
Vocational Adjustment Class Teacher/Job
Coaches (Aides)
250 : 1
100 : 1
300
180, 250
Sel
f-C
on
tain
ed U
nit
s
All
Lev
els
Auditory Impaired 4 : 1** 5, 9, 13
Preschool Program for
Students with Disabilities (PPCD) 4 : 1** 4, 8, 12
Autism 3 : 1** 3, 6, 8, 10
Emotionally Disturbed 4 : 1** 5, 9, 13
Mental Retardation 4 : 1** 5, 9, 13
Mental Retardation (Severe) 4 : 1** 3, 6, 8, 10
* Denotes FTEs which may be addressed through
Teacher (1.0); Teacher Aides (0.5); Tutors (0.25)
** Denotes number of adults assigned
*** Ratios are not applicable to coordination list counts
**** Additional staff may be added to provide appropriate instructional arrangements when individual
circumstances warrant or by ARD recommendation (Ratios reflect total Special Education Student Counts
unless otherwise specified)
76
SPECIAL EDUCATION – Continued
Unit / Service Ratio Additional Staff
Dis
tric
t w
ide
/All
Lev
els
Diagnosticians
Diagnostician Clerks
180 : 1
260 : 1
Special Education Supervisors (1,000 – 1,249) : 1
Speech Pathology Team:
1 Speech Pathologist (with CCCs)
&
2 Speech team members --either
Therapy Assistants (Bachelor’s
level) and/or Interns (Master’s level)
125 : 1*
Occupational Therapist Team:
1 Registered Occupational Therapist &
1 Certified Occupational Therapy Assistant
1,250 : 1
Physical Therapy Team:
1 Physical Therapist &
3 Physical Therapy Assistants
1,000 : 1
Counselors / Social Workers 250 : 1
Adaptive Physical Education Team:
1 APE Teacher &
1 APE Teacher Aide
900 : 1
Visual Impairment Teachers 1,200 : 1
Itinerant Auditory Impairment Teachers 15 : 1**
Homebound Teachers 500 : 1
Assistive Technology Coordinator 1 per district
Behavior Intervention Specialists 900 : 1
Child Find Coordinator 1 per district
* Reflects Speech Therapy Student Count
** Reflects Itinerant Auditory Impairment Caseload Count
77
CAREER AND TECHNOLOGY
Unit / Service Ratio Additional Staff
Hig
h S
cho
ol
Agricultural Science 15-25
12-18
Regular Courses
Laboratory Courses
Family & Consumer Sciences 15-25
10-15
Regular Courses
Laboratory Course
Business Education 15-25
15-20
10-15
Regular Courses
Laboratory Courses
Career Preparation
Health Science Technology 15-25
10-15
Regular Courses
Clinical Rotation
Marketing Education 15-25
10-15
Regular Courses
Career Preparation
Trade & Industrial
(Pre-Employment Labs)
15-25
12-18
10-15
Regular Courses
Laboratory Courses
Career Preparation
Cooperative Education/ Career Preparation 15-25 Career Preparation
Mid
dle
Sch
oo
l Business Education
15-25 CTE Classes may have fewer
enrollments due to equipment and
facility constraints. Career Investigation 15-25
DYSLEXIA TEACHERS 15 TO 1
MAGNET SCHOOLS
The staffing committee will confer with the supervising high school principal and administration department to
determine appropriate staffing levels for magnet schools.
STAFFING COMMITTEE
A staffing committee will be appointed annually by the Superintendent. This committee will review staffing
guidelines to ensure they meet local needs and comply with applicable laws and policy. This group will also review
and approve campus staffing proposals in accordance with this administrative regulation.
OTHER CONSIDERATIONS:
The use of a regular classroom for a class size reduction program will require authorization by the Chief Academic
Officer. All teacher aides will be funded with campus allocations. Teacher aides beyond what is authorized by this
regulation will require the approval of the Superintendent or his designee.
78
Page left blank intentionally.
Appendix
79
ESTIMATED COMMODITY PRICES
FOR BUDGET PURPOSES ONLY
Product
Description
Estimated Price
Lateral Filing Cabinets
30”W. 4 drawer (with lock). Ref: HON 500 series No.
574L.
$458.05 ea.
Vertical File Cabinet
Baked enamel finish over rust-inhibiting phosphate pre-
treatment. 4 drawer letter size with lock. Ref: HON
314P.
$368.00 ea.
Student Chair and Desk Combo
Frame finish: chrome.Hard plastic seat and back colors:
Navy blue, Sandstone, Burgundy, Red, Teal, Mocha
Brown and Gunmetal. Hard plastic writing surface:
sandstone. Ref: Virco No. 3400 LABR.
Size: 14-1/2” x 20” x 28” top
$118.00 ea.
Student Desk
Open-front box and a high-pressure laminate writing
surface. Virco's model 785 desks.
Model 3785 units feature a Martest 21™ hard plastic
writing surface.
785MBB units are equipped with a metal book box.
Chrome lower legs. Available in Char Black with
Medium Oak, Grey Nebula or Sandstone (model 3785).
Size: 18” x 24”
70.40 ea.
Mobile Tables
Edu-Source
Features a sturdy 5/8" thick top with a high-pressure
laminate surface and backing sheet that helps seal out
moisture to prevent warping. A specially designed torsion
bar lets you fold and unfold the table quickly and smoothly.
High-impact ABS plastic stools are securely attached to
their columns by means of an inset washer, a hex bolt and
an aircraft lock nut. Includes logo artwork and shipping
Frame finish: chrome. Laminates: Medium Oak or Grey
Nebula. Seat colors: Navy blue, Burgundy, Gunmetal,
Teal, Mocha brown, Black, Red and Yellow.
17” x 29” x 12’ x 12 stools
$1,176.47 ea
80
Product
Description
Estimated Price
Stack chairs
Vibrant preschool colors are available in 12", 14", 16" and
18" seat heights. These units feature Navy Blue, Red, Teal
or Yellow shells with matching powder coat frames
Ref: Virco No. 3314, 3316, 3318
$63.25 ea.
(12-14”)
$63.25 ea.
(16”)
$63.25 ea.
(18”)
Secretarial Chair
Finish: H7703 Frame Colors (black, light gray, taupe) and
Seating Fabrics
Comfort controls: Pneumatic, Back height, Swivel,
Posture lock and Multi-task
Models available: Task and Cantilever-base guest
Arms: T-arms (optional upholstery), adjustable height
(optional upholstery), all-adjustable
Engineering and construction: Multi-layer foam padding
for all day comfort and five-star base with dual-wheel,
hooded casters
Ref: HON Model No.7703
$425.50 ea.
Upholstered Stack Chairs
2” seat, 1” back. Leveling glides with built-in stack
bumper.
Nylon colors: burgundy, black, gray, blue, navy, brown
haze, teal and hunter green.
Vinyl colors: tan, brown, burgundy, navy, gray and black.
Metal finishes: black, sand or gray powder paint or
Chrome.
Ref: Hon Series No. 1081
$62.00 ea.
Teacher’s Steel Desk
Double Pedestal Desk with center drawer and chrome
legs. Drawers: box/file. Size: 48”w x 30”d x 29-1/2”h.
Laminate tops available in: Natural Maple, Henna Cherry,
Medium Oak, Mahogany, Walnut, Black, Light Gray and
Charcoal.
Ref: HON Model No. 88251
$649.00 ea.
Steel Bookcases
5 shelf. 34-1/2”w x 12-5/8”d x 71”h.
Colors available are: Black, Carob (Choo brown)
charcoal, Greige, Light Gray, Muslin (White Light) Putty,
aupe
Ref: HON Model No. S72ABC
$345.950 ea.
81
Product
Description
Estimated Price
Book shelf 5 shelf Mahogany or Cherry 34-1/2”w x 12-
5/8”d x 71”h
$475.00 each
Advance Automatic Rider Floor Burnisher Machine.
Model Advolution 2710 complete w/extra heavy duty
batteries/charger, 27 – 30 in burnishing paths, disk type,
2000 rpm minimum. #ADG (56422004)
EQUAL IS ACCEPTABLE BUT BRAND AND MODEL
SPECIFICATIONS MUST BE SPECIFIED.
$15,649.00 ea.
Advance Automatic Walk Behind Floor Burnisher
Machine. Model Whirlamatic VS 20 complete w/extra
heavy duty batteries/charger. 20-21 in burnishing path,
disk type, minimum 1500 rpm. #W238 (56393795)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$2,395 ea.
Advance Whirlamatic 20 Plus Burnisher, high speed 1500
rpm, 1.5 hp, 20 in burnishing path, gas shock at rear base
of handle, 75 ft. safety colored power cord. Kent Select Gloss E (56183030) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$895.00 ea.
Advance Pacesetter 20 TS two speed floor machine. Brush
size 20”, 1.5 HP, 180-320 rpm, safety activation s/w. #20TS (01440A) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$815.00ea.
82
Product
Description
Estimated Price
Advance Automatic Rider Scrubber Machine. Model
Advenger 2400 complete w/extra heavy duty
batteries/charger. 24/30 in scrubbing path and disk type,
30 gallons capacity on solution and recovery tanks. #ADV
2400D (56314446)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$10,000.00 ea.
Advance Automatic Walk Behind Scrubber Machine.
Model BA 5321D, complete w/ extra heavy duty
batteries/charger. 19 – 22 in cleaning widths, 12 – 16
gallons capacity on solution and recovery tanks. #AD20DG
(56317328) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$8,400.00 ea.
Advance Carpe Twin 16XP, 120/60 Hz, 50W vacuum
motor, 115V/900W 8.4 amps, 4000 rpm brush speed,
HEPA filters, 21” to 60” built in hose and 18 in wand, 40
ft safety colored power cord. #CT16 (56323777)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$275.00 ea.
Advance Carpe Twin 14, 1 HP 115/60 Hz, 750 W vacuum
motor, 5000 rpm brush speed, 15V/920W 8.4 amps,
HEPA filters, 40 ft safety colored power cord. #CT14
(56704200) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$315.00 ea.
Advance Back Pack Vacuum XP 9.9 pounds, 3.1 liter bag,
1284 watts motor, dual HEPA H 13 exhaust filter, 50 FT
safety colored power cord. #BPVAC -(9055601010)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$280.00 ea.
83
Product
Description
Estimated Price
Advance Hydro Dry Blower, totally enclosed 3 speed
motor, 25 ft safety colored power cord, 0.5 – 1.5 hp motor. #CARDRY (5611500) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$199.00 ea.
Advance AWD-320, Wet/Dry Vacuum with 30” Air
Scoop, 20 gallons tank, dust bags, upholstery and crevice
tools, HEPA filters. #AW0320 (56600459)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$625.00 ea.
Advance Aqua Clean 12 ST, 5/8 gallons solution tank, 4/6
gallons recovery tank, 1.2/ 1.5 hp vacuum motor,
¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm
flow rate, 25 ft safety colored power cord. Kent Klenzor 16 gl. (56265004 N/S) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$1,530.00 ea.
Advance Aqua Clean 16 ST, 5/8 gallons solution tank, 4/6
gallons recovery tank, 1.2/ 1.5 hp vacuum motor,
¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm
flow rate, 25 ft safety colored power cord. #AC16N/S
(5615000) EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$1,680.00 ea.
Advance Reel Cleaner Touchless Cleaning Machine,
minimum 25 gallons solution tank, minimum 22 gallons
recovery tank, minimum 300 psi pressure washer
application flow, minimum 30 ft solution hose length,
minimum 40 ft recovery hose length, 13 ft minimum
blower hose. #REELCLN (56108050)
EQUAL IS ACCEPTABLE, BUT BRAND AND
MODEL SPECIFICATIONS MUST BE SPECIFIED.
$2,879.00 ea.
84
Product
Description
Estimated Price
Administrative Computer
$773.89 ea.
Student Desktop Computer 3 year warranty
$773.89 ea.
Student Laptop
$608.87 ea.
Teacher Laptop 3 year warranty
$1,055.68ea.
Brother Multitask Black/White Printer TN 750
Brother Color Printer HL _L8350
Black Toner Cartridges
Color Toner Cartridges(Cyan Magenta, Yellow)
$228.00 ea.
$438.00 ea.
$59.48 ea.
$82.76 ea.
85
Product
Description
Estimated Price
42’ LED Inch Flat Screen TV 1080P – 120 Hz
$350.00 ea.
60’ LED Inch Flat screen TV 1080P – 120 Hz
$750.00 ea.
50’ LED Inch Flat Screen TV 1080P – 120 Hz
$500.00 ea.