alief independent school district 2015-16 official budget · information provided about the...

2015-16

Alief Independent School District 4250 Cook Road Houston, Texas 77072www.aliefisd.net

Alief Independent School District

Official Budget


Houston, Texas

2015-16 Official Budget

Effective September 1, 2015 – August 31, 2016

Issued by: H.D. Chambers Superintendent Administrative Services Division Charles Woods Deputy Superintendent for Business Deanna Wentz, CPA Assistant Superintendent of Finance

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Table of Contents

2015-16 Budget

Introductory Section Principal Officials .............................................................................................................................. 1 Transmittal Letter .............................................................................................................................. 2 Executive Summary .......................................................................................................................... 3 District Profile .................................................................................................................................. 15 Meritorious Budget Award .............................................................................................................. 18 Distinguished Budget Presentation Award ..................................................................................... 19 Organizational Section Mission Statement and District Goals............................................................................................. 20 District-wide Organizational Chart .................................................................................................. 23 School Board of Trustees ............................................................................................................... 24 Functions and Responsibilities of the Superintendent ................................................................... 26 Business Services Division Organizational Chart .......................................................................... 27 Functions and Responsibilities of the Business Services Division ................................................. 28 Instruction Division Organizational Chart ....................................................................................... 31 Functions and Responsibilities of the Instruction Division ............................................................. 32 District Map ..................................................................................................................................... 34 Financial Structure and Basis of Accounting .................................................................................. 35 Classification of Revenues and Expenditures ................................................................................ 37 Department / Fund Matrix ............................................................................................................... 41 Significant Financial Policies and Procedures ................................................................................ 42 Budget Policies and Development Procedures .............................................................................. 45 Budget Calendar ............................................................................................................................. 47 Budget Administration and Management Process ......................................................................... 50 Financial Overview Combined Budget Summaries ........................................................................................................ 52 Property Tax Rate Calculation Worksheet ..................................................................................... 54 Tax Rate Comparisons .................................................................................................................. 55

Capital Projects Capital Improvement Projects Summary ..................................................................................... 57

General Fund Overview of General Fund .......................................................................................................... 69 Five Year Summary of Revenues and Expenditures .................................................................. 73 Expenditure Summary by Major Object ...................................................................................... 75 Expenditure Summary by Major Object within Function ............................................................. 76 Major Object Summary by Organization ..................................................................................... 81 Maintenance and Operations Tax Rate Comparisons ............................................................... 82 Comparison with Area School Districts – Fund Balance ............................................................ 84

General Fund Organization Summaries Organization Summaries Overview ........................................................................................ 85 Superintendent/Board Budget ................................................................................................ 86 Business Services Division Goals .......................................................................................... 87 Business Services Division Budget ........................................................................................ 89 Instruction Division and Campus Goals .................................................................................. 90 Instruction Division Budget ..................................................................................................... 92 Campus Budget Summary ...................................................................................................... 93 Individual Campus Budgets .................................................................................................... 94

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Table of Contents (continued)

Debt Service Fund Overview of Debt Service Fund ................................................................................................ 140 Five Year Summary Revenues & Expenditures ....................................................................... 142 Debt Retirement Summary ....................................................................................................... 143 Total Debt and Percent Retired by Year ................................................................................... 144 Total Debt and Percent Paid in Ten Years ............................................................................... 145 Debt Service Tax Rate Comparison ......................................................................................... 146 Total Debt per Student .............................................................................................................. 147 Food Service Fund Overview of Food Service Fund ................................................................................................ 148 Five Year Summary of Revenues and Expenditures ................................................................. 149 Expenditure Summary by Major Object ..................................................................................... 150 Revenues, Expenditures, & Fund Balance Forecasts ............................................................... 151 Industry Comparisons ................................................................................................................ 152

Informational Section District Description and History .................................................................................................... 153 Long Range Financial Forecasts .................................................................................................. 155 Debt Service Requirements to Maturity by Issue ......................................................................... 162 Outstanding Bond Issues and the Projects Funded ..................................................................... 164 Impact of Budget on Taxpayers .................................................................................................... 167 Market and Assessed Property Value – Ten Year Summary ....................................................... 168 Property Tax Rates, Levies, and Collections – Ten Year Summary ............................................ 169 Principal Taxpayers ...................................................................................................................... 170 Summary of Federal Expenditures ............................................................................................... 171

Personnel Overview of Personnel ............................................................................................................... 172 General Fund Schedule of Payroll Expenditures by Function ................................................... 173 General Fund Schedule of Payroll Expenditures by Object....................................................... 174 Position Counts by Year ............................................................................................................ 175 Budgeted Position Counts by Division and in Total ................................................................... 176 New Hire Teacher Salary Placement Schedule ......................................................................... 177 Comparison of Salary and Benefits Cost to Area Districts ........................................................ 178 Comparison of Teacher to Non Teacher Ratio with Area Districts ............................................ 179

Performance Indicators Why Choose Alief? ..................................................................................................................... 180 Safety and Climate Survey Key Findings 2014-15 .................................................................... 182 Student and Community Information ......................................................................................... 183 Overview of STAAR Testing ...................................................................................................... 184 STAAR Passing Percentage Comparisons................................................................................ 185 Campus Accountability Ratings and 2014-15 STAAR Passing Percentages............................ 190 TEA Texas Academic Performance Report 2013-14 ................................................................. 191 Schools First Rating ................................................................................................................... 209 Glossary of Terms ...................................................................................................................... 211

Introductory Section

Alief Independent School District Principal Officials and Advisors

Board of Trustees Length of Term Board of Trustees Service Expires Occupation Mr. Rick Moreno, President 8 Years 2015 Paramedic Dr. John Hansen, Vice-President 22 Years 2015 Investment Manager Ms. Sarah Winkler, Secretary 18 Years 2017 Homemaker Ms. Tiffany Thomas, Asst. Secretary 2 Years 2017 Non-Profit Management Mr. Nghi Ho, Member 14 Years 2017 Financial Planner Ms. Ann Williams, Member 8 Years 2015 Teacher, Spring ISD Ms. Dedré Jefferson, Member 6 Months 2017 Program Manager and District AVID Director for HISD

Administrative Officials

Length Official Position of Service Mr. HD Chambers Superintendent of Schools 5 Years Mr. Charles Woods Deputy Superintendent for Business Services 20 Years Ms. Gina Tomas Deputy Superintendent for Instruction 28 Years Ms. Deanna Wentz Assistant Superintendent for Finance 20 Years

Consultants and Advisors

Andrews Kurth, L.L.P. Bond Counsel – Houston, Texas

USCA Municipal Advisors, L.L.C.

Financial Advisor – Houston, Texas

Whitley Penn, L.L.P. Independent Auditors – Houston, Texas

1 2015-16 Alief ISD Budget Document

“Preparing students for tomorrow—Caring for them today”

P.O. Box 68 * Alief, Texas 77411 * (281) 498-8110 * Fax : (281) 498-4051 Administrative Services Division

August 25, 2015 Board of Trustees Alief Independent School District Harris County, Texas Dear Board Members: We are pleased to present Alief Independent School District’s 2015-2016 budget document to the Board of Trustees and the Alief community. The document was prepared by the district’s Finance staff and responsibility for the accuracy and fairness of the financial information and disclosures contained in the document rests solely with this department. The primary purpose of this document is to provide useful information concerning the past, current and projected financial status of the District, in order to facilitate financial decisions that support the educational goals of the District. This budget document and the year-end Comprehensive Annual Financial Report (CAFR) are the primary vehicles used to present the financial plan and the results of operations of the district. The information included in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO) and the Distinguished Budget Presentation Award for the Government Finance Officers Association (GFOA). To receive these awards, an entity must publish a budget document that meets a number of specific program criteria and serves as a policy document, a financial plan, an operations guide and a communications device. The Meritorious Budget Award and the Distinguished Budget Presentation Award are valid for a period of one year only. The District has received these awards for the past sixteen years. We believe our current budget satisfies the requirements of both programs and we are submitting this document to ASBO and GFOA to determine its continued eligibility for these awards. Sincerely, Mr. H.D. Chambers Mr. Charles Woods Superintendent Deputy Superintendent of Business

Ms. Deanna Wentz

Assistant Superintendent of Finance


Executive Summary

Budget Introduction

The following document represents the financial plan for Alief Independent School District for the 2015-16 fiscal year. This budget provides the financial resources necessary to offer a competitive compensation package to our employees, maintain our existing facilities and provide the funds necessary to support our forty-six existing campuses. This budget document is organized into the following major sections:

Introductory Section – Introduces the reader to the document as a whole. This section highlights and summarizes important information contained in the budget. Users rely on this section to get an overview of the information found in the remainder of the document.

Organizational Section – Provides the context and framework within which the budget is developed and managed. This framework includes the District’s mission statement and goals, organizational and financial structure, as well as the financial policies and procedures that regulate the development and administration of the budget.

Financial Section – Contains the financial schedules that present the adopted budgets for the District and comparisons to the previous year. Also, includes additional explanation and analysis of significant changes from the prior year and trends that affect the adopted budgets.

Informational Section – Contains additional financial information related to past and future budgets to help put the budget into context.

The adopted budget reflects the allocation of revenues and expenditures to support the educational programs and services defined by the district’s purpose, goals and strategic intent. The most important objective in the presentation of the budget data is to improve the quality of information provided about the District’s financial plan for the 2015-16 fiscal year.

Budget Overview & Highlights

Federal, state and local guidelines guide the budget development process. The overall goals for the Alief Independent School District are as follows:

Alief will prepare all students for a successful transition to multiple post-secondary opportunities.

Alief will provide a safe and secure environment for all students and staff. Alief will strengthen and improve the organizational health, climate and relationships with

our staff and our community. Alief will efficiently and effectively manage tax payer funds and capital improvement plans

that benefit students, staff and the community. Alief will expand use of technology for the purpose of improving student and staff

preparation, instruction, effectiveness and efficiency. The annually adopted budget includes General, Debt Service and Food Service funds. Debt service expenditures shown below include required sinking fund deposits.

Total Preliminary Expenditures by Fund Comparison

Projected Actual

2014-15 Budget 2015-16

Percentage Change

General Fund $ 397,714,238 $ 425,915,224 +7.09% Debt Service Fund 26,568,150 26,179,524 -1.46% Food Service Fund 28,106,171 26,353,500 -6.24% Total $ 452,388,559 $ 478,448,248 +5.76%


Executive Summary (continued)

General Fund Expenditures General Fund expenditures are currently budgeted to increase $28.2 million or +7.09% from 2014-15 projected actual expenditures. The education of students is a labor-intensive process and payroll expenditures comprise approximately 87% of the General Fund expenditures. The 2011-12 and 2012-13 budgets did not include a permanent salary increase due to a reduction in funding from the State. For the 2012-13 fiscal year, the Board approved a $1,000 supplement for all eligible employees. Fortunately, funds for staff salary increases were again available beginning in 2013-14. Each 1% salary increase costs the district approximately $2.6 million bringing the total cost of the 4% on the midpoint raise in 2015-16 to $10.4 million. Payroll related expenditures also increased due to increases in the number positions. Budgeted positions were increased by 114.5 for 2015-16. These position increases were primarily campus based and included 53.5 teaching positions, 17 additional Pre-K aides, and 13 other campus based paraprofessionals. Also, included in payroll and related expenditures is approximately $2.2 million ($45/student) for student tutorials.

Position Changes by Division

The increase in non-payroll related expenditures for 2015-16 is approximately $4.0 million or 7.8%. Areas of budgetary focus included funding for the technology plan ($4.7 million), school bus and other vehicle replacement ($2.4 million), facility repair, maintenance, and upgrades ($2.7 million), supplemental allocations to campuses ($1.4 million), and campus innovation grants ($1.7 million). An additional $0.6 million is included in non-payroll expenditures for a district-wide site license for a reading enhancement program for student tutorials.

2014-15 2015-16 Change

Budgeted Staff:

Superintendent Office 2.0 2.0 -

Business Services 1,177.0 1,187.0 10.0

Instruction 815.0 828.0 13.0

Campuses 3,865.5 3,957.0 91.5

Total 5,859.5 5,974.0 114.5

Fiscal Starting Midpoint

Year Salary Raise %

2005-06 39,000 3.00%

2006-07 41,500 0.05%

2007-08 43,000 4.00%

2008-09 44,000 3.00%

2009-10 45,500 3.75%

2010-11 46,500 3.00%

2011-12 46,000 0.00%

2012-13 46,000 0.00%

2013-14 47,300 3.50%

2014-15 50,000 5.03%

2015-16 52,000 4.00%


Executive Summary (continued) Expenditures (continued) The per pupil allocations, including supplemental allotments, to campuses for the 2014-15 and 2015-16 fiscal years are as follows.

Campus Allotments

In 2014-15, campus innovation grants and student tutorials were not funded at a fixed per student amount. Campuses followed an application process to receive funding. The amounts shown in the chart above is the average allocation per student. The amount shown for student tutorials in 2015-16 includes both the payroll per-pupil amount of $45/student and the district wide software package purchase ($0.6 million). Revenues General Fund revenue is budgeted to increase $13.8 million or 3.34% from 2014-15 projected actual revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2015-16 budget year:

General Fund Revenue Sources Comparison

Projected Actual

2014-15 Budget 2015-16

Percentage Change

Local sources $145,472,970 $156,952,681 +7.89%

State sources 259,206,537 261,201,779 +0.77%

Federal sources 10,087,536 10,460,764 +3.70% Total $414,767,043 $428,615,224 +3.34%

The current State funding formula is summarized as follows: Tier I of the funding formula allots an amount per student ($5,140 2015-16 and 2016-17) to

each school district based on average daily attendance (ADA) with additional weight given for special programs. From the total Tier I allotment, a deduction is made for the local district’s share based on the individual district’s property tax base multiplied by a constant tax levy of $1.00 (or the compressed rate if the compressed rate is not $1.00) per $100 of assessed taxable property value. The remainder represents the State’s share of Tier I funding. Under this methodology, a district’s wealth factors significantly into its share of state funding. The higher the wealth per student, the higher the proportional deduction from the Tier I total.

2014-15 2015-16

Elementary base allotment 93.00$ 93.00$

Intermediate base allotment 97.00 97.00

Middle base allotment 101.00 101.00

High school base allotment 112.00 112.00

Supplmental allocation 25.00 30.00

Campus innovation grants 33.00 35.00

Student tutorial allotment 54.00 58.00


Executive Summary (continued) Revenues (continued)

However, after calculating State aid using the above formula, another calculation is done to

adjust to the “Target Revenue” amount set in 2006-07 (and then adjusted slightly in 2009-10). If a district receives less than the target amount under the Tier I formulas, the district receives “Additional State Aid for Tax Reduction (ASATR)” to bring their revenue up to the target amount. The current target revenue system and the huge variances in district funding created by this system was the subject of a huge amount of debate during the last two Legislative sessions. Districts around the State, including Alief, are currently involved in a lawsuit to address the unconstitutionality (inequity to students/taxpayers, inadequacy and inefficiency) of the current method for funding schools.

Tier II of the formula rewards the tax effort of a district by guaranteeing that tax effort in the current year, beyond the required local share of Tier I, will yield a minimum amount of money per weighted student in average daily attendance (WADA). In Tier II, for the first six pennies of tax above the compressed rate, the State will subsidize tax receipts as needed to produce a guaranteed level of revenue per student per penny of property tax levy. The guaranteed yield for those six pennies is $74.28 for 2015-16 and will increase to $77.53 for 2016-17. The guaranteed yield on any additional pennies above the compressed rate plus six cents (up to the maximum rate of $1.17) is fixed at $31.95 for all years.

In summary, State formula funding is projected to increase by $5.2 million from 2014-15 to

2015-16. Although there were increases in many of the factors that determine the district’s funding, the $11.6 million increase in the local fund assignment (due to increases in property value), offset the majority of the increase in funding from the formula changes.

Other critical estimates necessary to develop the General Fund revenue budgets are property values and student enrollment. Property values impact both State and local revenue estimates since the revenue received from the State is dependent upon the amount that can be raised locally. Student enrollment projections influence State revenue estimates, staffing decisions, per-pupil allocations, facility needs, debt issuance requirements and many other budgetary decisions.

Student Enrollment The District experienced fairly significant increases in enrollment during the 1990’s– approximately 1,300-1,500 students per year. The rate of increase declined in 2002-03, 2003-04 and 2004-05 to 986, 841 and 237 students, respectively. Based on these enrollment trends, a review of construction activity in the district, and utilization of other statistical methods, the enrollment projection for 2005-06 was set at 45,994 - 285 over the 2004-05 enrollment. However, during the 2005-06 fiscal year, the district enrollment increased significantly due to hurricane evacuee students, and the 2005-06 enrollment count was 47,664, which included over 1,900 evacuee students. This increase was followed by corresponding decreases in 2006-07 and 2007-08. Enrollment rebounded slightly in the next three years with increases of 228, 215 and 248, respectively. For 2011-12, 2012-13, 2013-14 enrollment variations were minimal – a small decrease in 2011-12 and a small increases in 2012-13 and 2013-14. Enrollment was projected to increase by 268 for 2014-15; however, the actual increase was 1,063 (2.30%).


40,000

42,000

44,000

46,000

48,000

50,000

Enrollment Trend

Total Enrollment

Executive Summary (continued) Student Enrollment (continued) This fairly large increase in enrollment is not expected to continue based on the current apartment occupancy rates and limited amounts of new residential construction. The enrollment projection for 2015-16 is an increase of 0.79% or 375 students. Further analysis and detailed enrollment projections by grade level can be found in the District Long-Range Plan document that is updated and reviewed with the Board of Trustees in February of each year. Property Value Based on the information received from Harris County Appraisal District, we are currently projecting a $948 million (or approximately 7.41%) increase in property values after deducting approximately $284 million for the additional homestead exemption passed by the Legislature. The State will provide hold harmless funding to offset the revenue reduction from this additional exemption. Note that changes in property value do not have a huge impact on total revenue since increases in local revenue are offset by decreases in State revenue in the following year.

Tax Base Trend

Fiscal Year Value Fiscal Year Value 2010-11 $ 10,529,000,000 2013-14 $ 11,484,302,868 2011-12 $ 10,569,000,000 2014-15 $ 12,792,000,000 2012-13 $ 10,729,000,000 2015-16 $ 13,741,000,000



Tax Rate and Fund Balance Impact The tax rate is calculated after determining the necessary level of expenditures to meet District educational goals and facility requirements and estimating State aid utilizing the funding formulas described above. As mandated in House Bill 1 in 2006-07, the district tax rate was first compressed from $1.50 to $1.33. The Board then approved using the additional $0.04 pennies available to balance the budget and the tax rate was set at $1.37 for 2006-07. In 2007-08, the tax rate was compressed to $1.04 as required by H.B. 1. The general fund tax rate adopted by the Board for 2008-09 was $1.125 which exceeded the rollback tax rate and required voter approval. The voters approved this rate at the election held on November 20, 2008. The general fund tax rate remains at $1.125 for 2015-16. We are currently projecting that we will end the current fiscal year (2014-15) with a general fund balance of approximately $105.4 million. Due to several variances from the adopted budget (most significantly, the unanticipated revenue from property value audit settlements, increases in local property value after initial certification from HCAD, and additional enrollment), $16.5 million was transferred from the general fund to the capital projects fund in 2014-15. This transfer will be used to fund school buses and capital projects initially included in a projected bond sale thereby reducing the amount the debt the district incurs. The adopted budget for 2014-15 included a transfer of $0.5 million to the debt service fund to further reduce that portion of the tax rate. The projected general fund balance of $108.1 million at August 31, 2016 (increase of $2.7 million) represents approximately 25.37% of the annual budgeted expenditures.

It is essential for school districts to maintain adequate fund balance levels to mitigate current and future risks, such as revenue shortfalls or unanticipated expenditures. The Government Finance Officers Association has published guidance stating that school districts should maintain a fund balance level of no less than two months of regular general fund operating expenditures. Alief’s projected general fund balance includes 3.04 months of expenditures and is in compliance with this recommendation.

Debt Service Fund

Debt service fund expenditures are easily estimated at this time, since they are primarily based on debt that has been issued. The following table provides a comparison of expenditures for the current year (projected) and the 2015-16 budget year:

Debt Service Fund Expenditure Comparison

Projected Actual 2014-15

Budget 2015-16

Percentage Change

Principal/sinking fund $ 21,016,467 $ 20,091,467 -4.40% Interest and fees 5,551,683 6,088,057 +9.66% Total $ 26,568,150 $ 26,179,524 -1.46%

In the 1997 legislative session, approximately $200 million (statewide) was appropriated for an Instructional Facilities Allotment (IFA) program. Eligible districts first applied for this funding during the 1997-98 fiscal year. This funding has been continued in each subsequent session, although the dollar amount of funding has varied. Applications for IFA funding are evaluated by the State by ranking all applicants by wealth/ADA and awarding dollars from the poorest to the wealthiest districts until the funds appropriated for that biennium are exhausted. The District currently receives IFA funding for all bonds issued from 1997 to 2002 and for the QSCB bonds issued in 2009 and 2010. In this program, the State currently will fund approximately 18% of the annual debt service payment on the approved bond issues. IFA funding for 2015-16 is estimated at $2,259,487.



Debt Service Fund (continued)

Additional State funding for existing debt (debt issued prior to 1998) was first granted during the 1999 Legislative session – Existing Debt Allotment (EDA). Bonds were eligible for this State assistance if a debt service payment was required during the 1998-99 fiscal year. The eligibility date was moved forward during the 2001, 2003, 2005 and 2007 sessions and a permanent roll forward mechanism was provided for in H.B. 3646 in 2009. The 2015-16 budget includes $2,249,368 for EDA funding. After considering State funding sources and expenditure requirements, the debt service portion of the tax rate will remain flat at $0.155. One common method used to determine maximum debt service fund balance levels is to divide the preceeding year’s principal and interest requirements by 12. Using this method, the District’s benchmark at 08/31/15 is calculated at approximately $2.2 million. The projected fund balance of $5.5 million at 08/31/15 is above this level. The District continues to structure debt with an aggressive principal retirement schedule. As illustrated, when compared with other “fast growth” districts, Alief continues to retire debt at a faster pace. Within the next five years the district will retire approximately 48% of the currently issued debt, compared to the State average of 20%. Over a ten year period, we will retire approximately 77%, as compared to the State average of 42%.

Debt Retirement Comparison



Food Service Fund Food Service fund revenue is budgeted to remain fairly flat as compared to 2014-15 projected actual revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2015-16 budget year: Projected Actual

2014-15Budget 2015-16

Percentage Change

Local sources $ 2,733,386 $ 2,665,000 -2.50% State sources Federal sources

162,616

22,457,234

160,000

23,150,000

-1.61%

+3.08% Total $ 25,353,236 $ 25,975,000 +2.45%

Food Service Fund Revenue Sources Comparison

The federal revenue is received from the U.S. Department of Agriculture under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. Alief has seen a steady increase in the number of students qualifying for either free or reduced priced meals (83% as of May, 2015). Local revenue is generated primarily from student and staff payments for meals. Food Service fund expenditures are budgeted at $26,353,500, a decrease of $1.8 million, or 6.24% under 2014-15 projected actual expenditures. This decrease is primarily due to capital outlay expenditures to renovate cafeterias in 2014-15, which is offset by increases in general food service expenditures due to employee raises and increases in food cost. Food service fund balance is limited to three months of average food service operations expenditures. The projected fund balance of approximately $7.2 million at 08/31/15 is within these guidelines.

Combined Tax Rate Impact

The District’s tax rate consists of two separate components – a maintenance and operations rate (General Fund) and an interest and sinking rate (Debt Service Fund). Development of each of these components has been discussed above. The Board of Trustees maintained a stable combined tax rate ($1.675) for several years, through 2003-04. An overall increase of 1 ½ cents was necessary to fund the 2004-05 budget and an increase of 3 cents was required in 2005-06 bringing the combined tax rate to $1.72. Following the mandates in House Bill 1, the 2006-07 adopted general fund tax rate was decreased by 13 cents and the debt service rate remained flat for 2006-07, resulting in a combined rate of $1.59. After further compression of the maintenance and operations rate in 2007-08 to $1.04 and a ½ cent increase in the debt service rate, the combined rate decreased $.325 for 2007-08 to $1.265. The tax rate was increased to $1.34 ($0.085 increase for general fund and $0.01 decrease for debt service) in 2008-09 after a successful rollback election on November 20, 2008. Beginning in 2011-12, the debt service portion of the tax was gradually reduced by 6 pennies over a 5 year time period resulting in a combined rate of $1.28 in 2014-15. This rate remained unchanged for the 2015-16 budget.



Combined Tax Rate Impact (continued)

Budget Process and Significant Changes

The State, the TEA and the local district formulate legal requirements for school district budgets. The budget process begins in January of each year with the preparation of the District Long Range Plan, including enrollment projections. These enrollment forecasts are used extensively during the budget development stage to determine campus allotments and staffing allocations. In order to decentralize the budget process, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. The site-based decision making teams at each campus make decisions concerning utilization of this allocation. Up to 10% of the base per-pupil allotment may be used for capital improvements to facilities and capital equipment purchases. Additional funds are also provided to each campus for start-up costs for new educational programs where needed. In 2015-16 a supplemental allotment of $30/student was provided to campuses. Also, additional funds were provided to campuses in 2015-16 for student tutorials and campus innovation grants. Budgets for non-campus units are developed by department heads and reviewed by the Budget Committee. Zero-based budgeting is used for all non-campus budgets. The Budget Committee consists of the Superintendent, the two Deputy Superintendents and the Assistant Superintendent for Finance.

0.8

0.9

1

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

Tax Rate Trend

M&O I&S


Executive Summary (continued) Budget Process and Significant Changes (continued) Payroll budgets are developed by the Human Resources department utilizing established staffing guidelines. Personnel units are allocated to each campus based on student enrollment following state mandated ratios or district developed ratios, as applicable. Non-campus personnel units are evaluated at each departmental budget hearing. Additional personnel unit requests are evaluated by the Human Resources Department and by the Deputy Superintendents and then evaluated by Superintendent’s Council. After extensive review, analysis and discussion, recommendations are presented to the Board of Trustees. Key dates in the budget development process are as follows:

February 21, 2015: Budget overview to Board of Trustee. March 2, 2015: Principals receive budget information:

Enrollment projections, teacher allocations, budget calendar and per-pupil allocations.

March 23, 2015: Personnel budget hearings. April 8 & 10, 2015: District-wide budget training sessions presented. April 13, 2015: On-line budget system open for data entry. April 14, 2015: Meeting with Educational Improvement Council. April 24, 2015: Budget system closes for departments. May 4-5, 2015: Departmental Budget Hearings. May 8, 2015: Budget system closes for campuses. August 25, 2015: Budget and tax rate adoption.

At the regularly scheduled Board meetings in April – August, the Assistant

Superintendent of Finance presents budget updates to the Board of Trustees. The budget development process changed for the 2015-16 budget year in the following ways:

The Legislature was in session during the budget development process so the formulas that would determine funding were not in place until the end of May, well into the budget development process.

Principals received teacher staffing allocations in early March in order to provide campuses with a head start on recruiting the highest quality teachers.

Salary increases were approved by the Board of Trustees at the meeting on June 2, 2015, as soon as State funding was approved by the Legislature. The District was able to provide staff with an increase of 4% on the mid-point and increase starting salaries from $50,000 to $52,000.

Campuses were provided with supplemental allocations and additional resources for student tutorials and campus innovation grants after we were notified of the increase in State funding.

The Legislature approved an increase in the homestead exemption from $15,000 to $25,000 in order to provide tax relief to residential taxpayers, subject to voter approval in the November election. Districts will receive hold harmless revenue to compensate for this loss of local revenue. Districts were required to compute rollback and effective tax rates and send out tax bills under the assumption that the additional exemption would be approved by the voters in November.



Performance Measures

Beginning in 2011-12, a new statewide assessment was implemented – State of Texas Assessments of Academic Readiness (STAAR) – for grades 3-8. For high school, STAAR assessments are by content area and are called End of Course (EOC) exams. The most significant changes to the assessment program include:

Increasing the rigor of both the assessments and the performance standards for all grades, subjects and courses.

Changing high school assessments from grade-based to course-based assessments. Using empirical validation studies as part of the standard-setting process to ensure that

performance standards are linked from grade to grade and are also linked to external evidence of postsecondary readiness.

The Alief Independent School District sets goals to ensure academic success for all students. Campuses are focusing on building Meaningful Relationships and providing Meaningful Work for all students. Alief received the highest rating of “Met Standards” for the 2014-15 school year. 58% of Alief campuses were awarded “Distinction Designations” for high performance when compared to other schools with similar populations statewide.

Comparisons with Area Districts

Alief is one of several large school districts located in the Houston area. The district’s operating cost per student is slightly higher than many of these districts due to our top starting salary, aggressive salary schedule for existing staff, highest district contribution to health insurance and lower teacher/student ratios. This chart was prepared using the most recent data available from 2013-14.

Demographics

The Alief school district was created in 1917 in southwest Houston. It is an urban community that encompasses 36.6 square miles. The District’s 46 campuses house approximately 48,000 students. Alief is one of the most ethnically diverse districts in Texas, with 80 primary languages currently on record. The district reported student ethnicity in 2014 as 51.8% Hispanic, 30.5% African-American, 12.7% Asian, and 3.6% White. Approximately 44% of Alief students reside in apartments, while the remaining 56% reside in the various residential subdivisions in the District. Since apartment construction, occupancy rates and development of residential subdivisions heavily influence enrollment rates, District personnel carefully monitor these factors during development of the Long-Range Plan document and throughout the year.

Operating Number of Average

Cost Teachers Class Size

District Students per Student per Student (Elementary)

Alief 46,313 $7,693 14.7 21.1

Aldine 67,204 7,066 16.7 20.0

Clear Creek 39,808 6,801 15.9 19.0

Cy‐Fair 111,173 6,365 16.7 21.2

Fort Bend 70,512 7,019 17.1 20.9

Katy 67,015 7,468 15.6 19.1

Spring Branch 35,218 7,382 16.6 19.9

State Average 5,134,694 7,441 15.4 19.8



Long Range Financial Forecast

The district’s property value increased in 2014-15 by 11.39%. Based on preliminary taxable value information received from HCAD, a 7.42% increase is expected for 2015-16, net of the reduction in value from the additional homestead exemption. The long range forecasts were prepared with the assumption of a 7.5% increase for 2016-17 followed by increases of 3%-5% thereafter. Enrollment is expected to remain stable based on current trends.

General fund revenue projections are based on current funding formulas adopted during the 85th

Legislative session. All State revenue projections are based on the system currently in place. Expenditures are expected to increase slightly in 2016-17 based a 3.0% of the midpoint salary increase, offset by reductions in campus supplemental allocations. This salary increase is for projection purposes only. The projections for 2017-18 and beyond do not include a salary increase. The Board of Trustees will determine the actual salary increase each year, if any, after considering funds available and market analysis. General fund balance is projected at approximately 25% of expenditures at the end of 2015-16. Minor changes in fund balance are shown for the subsequent years; however, those projections are very tentative at this point and represent one of many scenarios that will be refined as the Board of Trustees makes decisions in each budget adoption process. The general fund tax rate is projected to remain constant for at least the next three budget years. Debt Service fund expenditures are projected to increase over the next several years as new debt is issued from the recently passed bond referendum. Increases in that portion of the tax rate will be needed to meet each year’s debt service requirements.

Summary The 2015-16 budget was developed according to the goals and direction established by the Board of Trustees and the Superintendent. These goals are evident in all areas of the budget, as resources are allocated as necessary to meet the established criteria. The Alief Independent School District has much to be proud of and is prepared to meet the challenges of the upcoming fiscal year and beyond. The Alief Board of Trustees is to be commended for their continued commitment to providing a quality school district for students and citizens in the Alief community.

Budget Projected Projected Projected

2015‐16 2016‐17 2017‐18 2018‐19

General Fund

Revenues 428,615,224 429,566,891 427,654,334 429,769,221

Expenditures 425,915,224 425,566,891 427,654,334 429,769,221

Ending fund balance 108,070,657 112,070,657 112,070,657 112,070,657

Tax Rate 1.125 1.125 1.125 1.125

Debt Service Fund

Revenues 26,464,524 30,603,411 35,105,044 36,069,499

Expenditures/Sinking fund deposits 26,179,524 31,427,411 36,609,044 35,436,499

Ending fund balance 5,762,909 4,938,909 3,434,909 4,067,909

Tax Rate 0.155 0.185 0.215 0.215


The Alief District at a glance… …Became an independent school district in 1917, but community schools date back to the late 1800s. …Grew from 1 to 44 safe, well-maintained campuses within the district’s 36.6-square-mile area during the past four decades. …More than 47,000 students enrolled during the 2015-2016 school year. …Reports 2014 student ethnicity as 52.65% Hispanic, 29.59% African-American, 12.27% Asian, 3.1% White and 1.25% other. Alief is one of the most ethnically diverse districts in Texas, with more than 80 languages and dialects currently spoken. … Employs more than 6,400 staff members and pays beginning teachers a starting salary of $52,000 for 2015-2016. …Alief ISD campuses were recognized by the Texas Education Agency as reward schools. Kerr High School and Miller Intermediate were named High-Performing Schools based on reading and math performance and high graduation rates. Youngblood Intermediate and Miller Intermediate were also named High-Progress Schools based on annual improvement and the schools’ ability to close performance gaps based on system safeguards. … Received the Comptroller’s Platinum Circle Leadership Award for budget transparency. …Alief ISD received the Meritorious Budget Award for excellence in budget presentation by the Association of School Business Officials International. Alief also received the Platinum Leadership Circle Award from the Texas Comptroller of Public Accounts and a Superior Achievement Rating from the Texas Education Agency’s Financial Integrity …Lowered the district’s tax rate to $1.28 per $100. This represents an overall decrease of six pennies over the past four years. A recent survey of Greater Houston area school districts showed that Alief ISD had the second lowest tax rate. …Honored by the Association of School Business Officials International as one of 17 entities that have participated in the Meritorious Budget Award program for more than 25 years and the only school district in Texas to receive this honor of participating for so many years. …Strives continually to find more and better ways to meet student needs. Central curriculum coordinators keep up with the latest educational developments, and a team of technology and content specialists supports instruction at each school. …Presents a year-round, in-house professional development program for staff members, including graduate courses. …Provides gifted/talented and special education services at all campuses. PEP, Quest, AIMS, Dual Language Program, Pre-Advanced Placement and Advanced Placement, and meet the needs of students from kindergarten through high school. AVID classes help prepare students for college.


The Alief District at a glance (continued)… …Offers four middle school academies—Alief Middle School Engineering Academy, O’Donnell Middle School Law Academy, Albright Middle School Fine Arts Academy and Holub Middle School Technology Academy. …Continues to focus on meeting the needs of at-risk high school students who need additional opportunities/options to earn credits for graduation though special programs such as SOAR, a night high school and a virtual high school.

…Excels at using technology for better teaching and better learning. Computers with Internet access are in every classroom, in every grade level and in every subject area. …Boasts visual and performing arts programs that have received state, national and international recognition for long-standing excellence. …Earned national certification for the automotive technology program. Students receive training that meets or exceeds ASE and industry standards. …Elsik High School’s Team Blue Cetane beat out competitors from high schools, and colleges, from across the nation to qualify for the Shell Eco-Marathon …Offers a popular agricultural science and FFA program to urban students who regularly earn college scholarship money through various competitions in the program. …Houses an award-winning JROTC unit at each of the three large high schools, with classes taught by experienced military instructors representing all branches of the military. …Offers additional leadership development programs that help students gain a variety of practical how-to-skills, including improving interpersonal relationships and managing their own behavior and actions. …Gives parents of secondary students the option of registering for automatic e-mail reports on their children’s attendance, discipline and grades. The computer program was designed in-house, and the service was the first of its kind in the state. …Benefits from hundreds of business and community partners, who contributed more than $3 million in monetary and in-kind donations during the 2014-15 school year.


This Meritorious Budget Award is presented to

ALIEF INDEPENDENT SCHOOL DISTRICT

For excellence in the preparation and issuance of its school entity’s budget

for the Fiscal Year 2014-2015.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Terrie S. Simmons, RSBA, CSBO John D. Musso, CAE, RSBA President Executive Director


Organizational

Section

Alief ISD’s Mission and Goals

Mission Statement Alief Independent School District, in collaboration with parents and community, will provide an exemplary education for all students in a safe environment. District Goals 1. Alief ISD will prepare all students for a successful transition to multiple post-secondary opportunities.

Development of a career center/enhancement to college & career preparation. Instructional programming for a CTE Early College High School at the Houston

Community College (HCC) Bissonnet Campus. Establish Pre-K partnerships and program with local private early childcare providers

(includes development of quality standards). Improvement in participation and success of all Advanced Academics programming. Discuss and create strategy for long-term implementation of our Dual Language

Program. Budget Impact: The bond referendum that was passed in May of 2015 included $76.6 million for the construction of a state of the art career center to meet the needs of our 8,500+ students who are enrolled in Career and Technology Education (CTE) courses. The general fund budget includes 7 additional CTE teachers for approximately $385K. A CTE project clerk was added at HCC Bissonnet for $30K. $74K was budgeted for the third year with Naviance which is a comprehensive college and career readiness solution for middle and high schools that helps connect academic achievement to post-secondary goals and $97,500 was budgeted for Princeton Review. 17 Pre-K aides were added at an estimated cost of $374K. An Advanced Academics Specialist was added in the instruction department at a cost of $55K. In addition to staffing and the basic campus allotment, the 15-16 general fund budget includes $55/student at each campus for student tutorials ($2.6M total) and $35/student for campus innovation grants ($1.7M total).

2. Alief ISD will provide a safe and secure environment for all students and staff. Security entrances on all campuses will be refined and procedures defined. Adjust police presence on campuses to better utilize our officers. Perform Safety/Security Audits with meaningful responses to findings. Improve training for transportation drivers of district vehicles. Employee handbook modifications for improved safety such as texting and driving and

school zone safety.

Budget Impact: The general fund budget includes $500K for safety software for the Transportation Department, $200K for safety software for the Police Department and $395K for security equipment replacement. One additional police officer was added for approximately $44K. The budget also includes $200K for security projects such as fencing and parking lot lighting. $250K was budgeted for additional bus attendants on transportation routes that need more student supervision. The Transportation Department budget also includes $5,500 for safety training videos. The 2015 bond referendum included $10.5 million for safety vestibules at 13 campuses which will begin being constructed in 2016-17.


District Goals (continued)

3. Alief ISD will strengthen and improve the organizational health, climate and relationships with our staff and community.

Efforts of recruiting and retaining highly qualified staff will be analyzed and improved. Employee attendance rates and improvement suggestions will be proposed for 15-16. Encourage and increase meaningful Family Engagement on all campuses. Continue building and enhancing relationships with all district and community

stakeholders. A bond review committee will be formed and include wide ranging participation. Begin development of a professional development facility. Discuss possibilities of incorporating or partnering with an Alternative Certification

Program. Create a broad based local accountability system.

Budget Impact: Starting teacher salaries were increased to $52,000 and a 4% on the midpoint raise was given to all staff for an approximate cost of $10.4 million. $181K was budgeted to continue with K-12 Insight Study. $1.7 million was budgeted for CIS – which is an increase of $245K over last year. The number of campuses with the CIS program is increasing from 30 to 35. CIS is a non-profit organization that encourages at-risk students to remain in school by providing and coordinating social services that meet their physical and emotional needs. $234K was budgeted for Playworks at 12 campuses. This program was piloted at 6 campuses last year. The purpose of Playworks is to create a place for every kid on the playground. It doesn't matter if children have never learned or played games before. They ensure that kids have a place that is safe and welcoming – where they can play, thrive and contribute and that every child takes this positive experience back to the classroom and to their communities. An additional $90,000 was budgeted for professional marketing and branding, media monitoring and video production. The 2015 bond referendum included $23.8M for a multipurpose facility which will be used for professional development. This project is not scheduled to begin construction until 2017.

4. Alief ISD will efficiently and effectively manage tax payer funds and capital improvement plans that benefit students, staff and the community.

Management of 2015 Bond Fund Programs. Staffing request process and evaluation of effectiveness will be modified and created to

better utilize tax payer funds. Consideration of the use of an external demographer to update a long range enrollment

projection. Seek meaningful partnerships with local entities (higher education and business

community) to maximize local funds.

Budget Impact: The 2015-16 budget provides for flat tax rate. The District passed a $341 million bond referendum in May, 2015 (as discussed previously) and the first bonds will be issued in the Spring of 2016, but the debt service portion of the tax rate will not be impacted until the 2016-17 budget year. The general fund budget includes $2.1M for new school buses, $368K for other District vehicles and $1.1M for minor capital improvement projects. $75K was budgeted for an external demographer to conduct an in-depth analysis of factors affecting Alief enrollment and provide a long range (10 year) enrollment projection.


District Goals (continued) 5. Alief ISD will expand the use of technology for the purpose of improving student and staff preparation, instruction, effectiveness and efficiency.

Increase of tablet devices implementation and phasing “down” of desktops across the district.

Refined procedures for software (apps) will be devised and implemented. Acceptable Use Policy/Responsible Use Practices will be reviewed by committee and

suggested changes brought to Board. Analysis of job function and roles of technology specialists and technology support will be

reviewed for possible changes. BYOD and Wi-Fi implementation review for policy and procedure changes. An updated technology competencies for adults and students will be developed. An updated risk training will be provided to all staff regarding privacy laws concerning

data including FERPA/HIPPA and tracked online for reporting.

Budget Impact: $4.7M was budgeted to fund the current year requirements of the District Technology Plan. This includes $200K for supplemental devices for the classroom, and it includes participation in The Texas Virtual School Network which provides online courses to students in public school districts and open-enrollment charter schools. The Texas Virtual School Network is a clearinghouse of rigorous online courses offered by approved providers which are approved by the Texas Education Agency. Additionally, $30/student ($1.44M total) was budgeted at the campus level to assist with technology enhancements that meet the needs of each campus. The analysis, review and updates discussed above will primarily be accomplished by existing staff with no significant budget impact. Campuses were also allocated an additional $35/student ($1.67M total) for the Campus Innovation Grant program. Teachers at each campus have the opportunity to apply for a portion of these funds to facilitate innovative projects in their classroom. In many cases, these projects include expanded and innovative uses of technology in the classroom.


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School Board of Trustees

The Alief Independent School District has a very vibrant, diverse, and involved Board of Trustees. These Board

Members keep children their first priority and strive to help make the district the best that it can be. The Board of Trustees consists of seven members elected for four-year terms by a plurality vote. Elections are held in November. The Board meets in regular session on the third Tuesday of each month, at 6:30 p.m., in the Administration Building Board Room, located at 4250 Cook Rd. in Houston.

Position 1: Dr. John P. Hansen, President Re-elected: November 2011 Member since November 1993 Occupation: Investment Manager He is currently an investment manager and formerly taught at Houston Baptist University and Rice University. He is extremely active within the Boy Scouts and serves as President of the Alief Education Foundation.

Position 7: Tiffany D. Thomas, Vice President Elected: November 2013 Member since November 2013 Occupation: Non-Profit Management She is a proud graduate of Alief Elsik High School. She is currently the Chief Development Officer for Temenos Community Development Corporation, Inc. and The Bread of Life Inc. Ms. Thomas has been in non-profit management for the last 10 years working for a variety of agencies that focus on education, healthcare and direct services.

Position 6: Sarah B. Winkler, Secretary Re-elected: November 2013 Member since May 1997 Occupation: Community Volunteer She currently serves as the president of the Gulf Coast Area Association of School Boards and is past president of the Texas Association of School Boards. Mrs. Winkler continues to volunteer as a mentor to at-risk students and is a strong advocate and spokesperson for all Texas children.


Position 3: Ann Williams, Assistant Secretary Re-elected: November 2015 Member since November 2007 Occupation: Information Systems Engineer/Teacher In addition to working as an IT consultant for small business firms, Ms. Williams teaches 8th grade CTE classes in Spring ISD. She is past regional vice president of the Texas Caucus of Black School Board Members. The former substitute teacher is a strong supporter of students and celebrates the diversity of the District.

Position 5: Nghi T. Ho, Member Re-elected: November 2013 Member since May 2005 Occupation: Financial Planner He is a proud graduate of Alief Elsik High School. He is a former vice president of the Board of Trustees and President of the Alief Noon Lions Club. The former Naval officer is now a successful Financial Planner and the Owner of the investment firm Royal Oaks Financial Group. Mr. Ho’s office is physically located in Alief and has been serving the investment needs of the West Houston community since 1993.

Position 2: Rick Moreno, Member Re-elected: November 2011 Member since: November 2007 Occupation: Paramedic Mr. Moreno is currently working as a paramedic for a private ambulance service. Mr. Moreno is the first Hispanic Trustee on the AISD Board in more than 17 years. He is also a member of the National Association of Latino Elected Officials. Mr. Moreno completed the Leadership TASB class of 2015.

Position 4: Dedre’ Jefferson, Member Elected: May 2015 Member since May 2015 Occupation: Educator Ms. Jefferson is a proud graduate of Alief Elsik High School and remains active in the Alief Alumni Association. She taught Career and Technical Education in the district for years and is currently working as the AVID Director and Senior CTE Program Director in Houston ISD. Her mother, Ella Jefferson, taught in Alief ISD for almost 18 years and then served as a Trustee.



Function and Responsibilities of the Superintendent

The Superintendent is responsible for providing leadership and direction for the District and reports to the District Board of Trustees. Direct reports include: Deputy Superintendent of Business Services Deputy Superintendent of Instruction Their functions and responsibilities are described on the following pages.


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Function and Responsibilities of the Business Services Division

The Deputy Superintendent of Business Services reports to the Superintendent. The Deputy oversees a myriad of functions that tie into the daily operations of the District and include primary lines of leadership for areas that include, but are not limited to, human resources, technology, budgeting, finance, tax collection, police, construction, maintenance, transportation and business services; thereby assuring that the District is operating in an efficient, effective and supportive role of the District’s mission. Direct report departments include: Police Department - The Alief Independent School District Police Department combines state-of-the-art technology with good, old-fashioned, people power to enhance security throughout the district 24 hours a day, 365 days a year. The Alief ISD Police Department provides a wide variety of services to the District, students, staff and patrons. Regardless of their specific job assignment, all police officers work toward a common District goal of providing a safe and secure environment. Management Information Systems (MIS) - The MIS Department is responsible for all administrative data recording and reporting. MIS supplies the systems, software and support for many areas including the Student Information System (SIS), finance and associated functions (e.g. purchasing, warehouse inventory, fixed assets, activity accounting, etc.), HR/Payroll, PEIMS and other regulatory reporting, District Common Assessments (DCA) document preparation and scoring, STAAR pre-coding and, supplies data to interface with many third party applications (e.g. food service, emergency callout, EDULOG transportation, DMAC, TSDS and others). Desktop Computing and Network Services - The Desktop Computing and Network Services Department provides engineering, installation, service and support for all aspects of technology for the Alief Independent School District. The areas of responsibility include, but are not limited to: network infrastructure, routers, switches, servers, desktops, printers, email, firewalls, file sharing, data reliability, internet access, web filtering, remote access and a wide variety of both productivity and instructional software applications. The Department is responsible for the evaluation, recommendation and procurement of technology to meet these needs and the needs of our District Long-Range Technology Plan. Services include full life-cycle project management and implementation processes. The Department includes a full service help desk, as well as an onsite technical support staff, and provides 24x7 up-time and reliability for critical network and server resources. Telecommunications, Mail & Printing Services - The Telecommunication Services Department supports the district by providing dial tone and voice mail services, processing interdepartmental and USPS mail, greeting visitors, routing calls to the appropriate destinations and meeting the printing needs of the campuses and facilities. Assistant Superintendents who report to Deputy Superintendent of Business Services include: The Assistant Superintendent of Finance oversees all segments of the departments supervised, thereby ensuring that sections under its leadership, including Accounting & Payroll, Tax Office, Purchasing & Warehouse and Nutrition are operating in an efficient, effective and supportive role of the District’s mission.

Direct report departments include: Accounting - The Accounting Department oversees the maintenance of all financial records (budget, payroll, accounts payable, investments, general accounting) for the District, in accordance with guidelines established by TEA and other regulatory agencies. Financial information is provided to the Board of Trustees on a monthly basis regarding cash disbursements, budget amendments, financial activity, investment balances and construction activities.


Function and Responsibilities of the Business Services Division (continued) Tax Office - The Tax Office staff takes pride in providing outstanding service to the Alief ISD taxpayers. Staff members promptly assist the taxpayers upon arriving at the office. The service continues with quickness and accuracy in order for a taxpayer to spend a short amount of their busy day in the tax office. Procurement & Distribution - The Purchasing Department seeks to conserve public funds and ensure fair and equitable treatment of all vendors. The Department is committed to a purchasing system that provides quality, integrity and increased competition. The Purchasing Department reviews all purchase order requests for compliance prior to approval, in addition to handling Request for Proposals and Formal Quotes. The Distribution side manages the day to day operations of the District’s warehouse facility including delivery or goods, maintaining adequate inventories and the distribution of goods to the District’s campuses and departments. Central Distribution also manages textbook inventory distribution and inventory as well as records management storage for the District. Nutrition - The Nutrition Department’s mission statement is to provide the highest quality food at the best possible prices, while ensuring the choices of food are enjoyed by students and staff. Nutrition Department personnel oversee daily meal service to the schools, catering services, food warehousing operation, recycling services and the District Student Wellness Program.

The Assistant Superintendent of Human Resources plans, coordinates and supervises the operation of the Department of Human Resources in such a way as to enhance the morale of school district personnel, to promote the overall efficiency of the school system and to maximize the educational opportunities and benefits available to each individual child.

Direct report departments include: The Human Resources Department consists of four overlapping departments that work together to assist the District in meeting its instructional and operational goals. Staffing and Recruitment - This is a year-round process that involves the recruitment, screening and employment of instructional and non-instructional staff. The HR Recruiting & Staffing personnel communicate with applicants, campus and departmental administrators and new employees. Employee Relations - Employee Relations issues related to employee performance, employee misconduct and investigations are shared between the Asst. Supt. of Human Resources, the Executive Director of Human Resources and three Directors of Human Resources. Issues related to contract terminations, renewals and extensions are handled by the Asst. Supt. of HR, as well as EEOC (Equal Employment Opportunity Commission) claims of discrimination. Other employee relations functions handled by Employee Relations staff are: medical leaves of absences, compensation, position control, service records, records retention and management and general employee services.

Substitute Office - The Substitute Office is responsible for the hiring and assignment of substitutes, primarily for teachers, for all District campuses. This is a year-long process as new applicants are screened, hired and provided training prior to entering into a classroom. The Substitute Office generally establishes a pool of 800+ available substitutes per year that is replenished throughout the year. In addition, the Substitute Office is responsible for handling and tracking employee absences.


Function and Responsibilities of the Business Services Division (continued)

Risk Management - The Risk Management division of Human Resources handles all of the administration of the District benefits plans available to all employees including the Wellness Plan for Staff. This division also is responsible for coordinating medical leaves associated with workers’ compensation, processing injury claims and unemployment claims. In addition, the Risk Management responsibilities include limiting or minimizing the District’s risk of loss by managing proper insurance coverage and by establishing and maintaining a safe workplace for all employees.

The Assistant Superintendent of Support Services oversees all segments of the departments of Transportation, Maintenance & Operations, Athletics and Construction to ensure coordination between other departments and campuses.

Direct report departments include: Transportation - The Transportation Services Department is dedicated to providing safe and efficient bus service to all students in the district. In addition to the standard service to and from school, the department is also responsible for driving duties for field trips, shuttles, tutorials and other after school programs. The Department also provides fuel, maintenance and mechanical services to the entire district fleet of 500 vehicles. Maintenance & Operations - The Department of Maintenance & Operations strives to provide the most efficient and effective service possible to promote a safe, clean and healthy environment conducive for teaching and learning. The Maintenance Department provides ongoing preventative maintenance, repairs, restoration and new construction for all the facilities throughout the District. In order to accomplish these tasks, the Department is divided into seven departments, each headed by a foreman. These departments/disciplines are: Electrical, HVAC, Plumbing, Energy Management, Audio/Visual, Special Projects/Warehouse and Architectural. The Operations Department is responsible for maintaining a clean and healthy environment within all the district facilities. This is accomplished through the efforts of a dedicated staff of custodians, assistant and head custodians and custodial foreman. The upkeep of the district grounds falls under the responsibility of the Grounds Department. Finally, all pest control operations and Indoor Air Quality Issues are addressed by the Pest Control Department. Athletics - Athletics is an integral part of the total school program. It is an extension of the instructional program. It is broad based and extends to all with athletic interest an opportunity to participate in sport(s) of their choice. The purpose is to provide a successful program that will promote the leadership, discipline, talents, character and personality of each student involved. Construction and Facilities - This department effectively organizes and supervises architects, consultants and contractors to design, renovate, restore and construct new or existing educational/support facilities for the District.


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Function and Responsibilities of the Instruction Division

The Deputy Superintendent of Instruction reports to the Superintendent and is responsible for the effective and efficient operation of the Division of Instruction. Direct report departments/personnel include: 3 Area Superintendents – Each of these area superintendents have 14-15 campuses ranging from elementary to high school. They supervise and evaluate program goals and objectives of campuses to ensure compliance with district and state goals. Supervision is also exercised over the professional and support staff. They also coordinate the summer school programs for all levels.

Direct report campuses include: Area A – Secondary Schools – Hastings, Hastings Ninth Grade Center, Kerr, Albright, Olle and SOAR/LINC/NHS. Elementary Schools – Best, Boone, Chambers, Horn, Liestman, Smith, Sneed, Klentzman, and Youngblood. Area B – Secondary Schools – Taylor, Alief Middle School, O’Donnell, and Crossroads. Elementary Schools – Bush, Chancellor, Cummings, Hearne, Heflin, Landis, Martin, Outley, Youens, Budewig, Owens, and ALC.

Area C – Secondary Schools – Elsik, Elsik Ninth Grade Center, Alief Early College High School, Holub, and Killough. Elementary Schools – Alexander, Collins, Hicks, Holmquist, Kennedy, Mahanay, Petrosky, Rees, Mata, and Miller.

The Director of Federal Funds supervises Federal Programs (Title I, Title II, Title III, Title IV, Title V); grant programs and funding; Teacher Incentive Programs; Family Engagement; After School Program; and State Programs such as Optional Extended Year, Accelerated Reading Initiative and Accelerated Math Initiative. Direct report personnel include:

Compliance Coordinators, After School Program Coordinator and Family Engagement Coordinator

The Director of Accountability oversees the evaluation of programs, coordinates assessment for the continual improvement of the instructional program, coordinates the district’s attendance services, monitors student attendance to analyze areas of concern and assists in the development of the district’s data integrity plan for PBMAS (Performance Based Monitoring Analysis System).

Direct report personnel include:

Coordinators of Accountability and Data The Director of Instructional Services supervises and evaluates the Pupil Personnel Services Department; maintains resources, such as forms, templates and letters on line for principal use; provides assistance to campuses/principals as needed; assists in the interviewing and hiring of specialists; monitors enrollment in the Pre-Kindergarten program; assists the Area superintendents with projects and/or parent calls; and coordinates the translation of materials.

Direct report departments/personnel include: Pupil Personnel Services – This department works with campus administrative personnel to ensure compliance with state and district regulations regarding discipline proceedings; coordinates the district’s enrollment office; acts as a liaison between campus administration and law enforcement agencies, juvenile justice agencies and the district’s law firm; facilitates the “Draw” each fall and ensures compliance with the district’s policy regarding student transfers; conducts expulsion hearings for students involved in major policy violations; and coordinates the development and revision of the Student Code of Conduct.


Function and Responsibilities of the Instruction Division (continued)

The Executive Director of Curriculum and Instruction provides leadership for the implementation of curriculum and instruction; ensures compliance with TEKS and all state or federal requirements; supervises the preparation of district, state and federal reports; and provides training for administrators and leadership teams.

Direct report departments/personnel include: The Director of Special Populations supervises and evaluates program goals and objectives of programs designed to meet the needs of special populations. Special populations include Homeless, Health Services, Gifted and Talented, Advanced Placement and Pre-Advanced Placement.

Direct report personnel include: Coordinators – Special Services, Advanced Academic Services and Health Services

The Director of Career and Technology Education/Instructional Technology oversees the Career and Technology Education program, evaluates and develops new uses of technology in the classroom and supervises the technology specialists at the campuses.

Direct report personnel include: Content Coordinators - CTE and Digital Literacy

Director of Special Education oversees the administration of special education services for students of the district with disabilities and in the coordination and delivery of comprehensive instructional and supportive services for students with disabilities.

Direct report personnel include: Special Education Coordinators – Compliance, Instructional and Assessment

The Director of Second Language Education oversees the administration of services for the ESL, Bilingual, Dual Language and LINC programs; ensures compliance with all state and federal guidelines; and provides training for staff.

Direct report personnel include: Coordinator of Second Language Education

The Director of Guidance and Counseling oversees the coordination of the guidance curriculum, responsive services, individual student planning and systems support; College and Career Readiness for students; the Crisis Team; and ensures compliance with TEKS and HB5. The Director of Professional Growth and Improvement oversees the coordination of professional development for all staff, all programs organized by the Prevention and Safe School Specialists, the Alief Administrative Intern Program, Teacher of the Year and leadership development for all district assistant principals and first or second year principals.

Direct report personnel include: Content Coordinators - Professional Development and Teacher Induction Program

Instructional Content Coordinators – Elementary and Secondary English Language Arts, Math, Science and Social Studies

Communications Department – Public Relations Specialist and Web Specialist Content Coordinators – All Level Fine Arts and District Wellness.


SUPPORT FACILITIESA Administration Building

12302 High Star, 77072B Alief Support Facility/Tax Office

14051 Bellaire Blvd., 77083C Crump Stadium & Athletic Facilities

12400 High Star, 77072D Instructional Support Services

Bear/Ram Road(between Cook & Dairy Ashford)

E Maintenance Dept.12135 High Star, 77072

F MIS/Police Dept.12135 ½ High Star, 77072

G Ness Natatorium12400 High Star, 77072

H Printing Services/Warehouse12101 7th Street, 77072

I Purchasing12102 High Star, 77072

J Transportation6150 Synott, 77083

ALIEF INDEPENDENT SCHOOL DISTRICT

HIGH SCHOOLS50 Elsik High School

12601 High Star, 7707251 Elsik Ninth Grade Center

6767 S. Dairy Ashford, 7707252 Hastings High School

4410 Cook Road, 7707253 Hastings Ninth Grade Center

6750 Cook Road, 7707254 Kerr High School

8150 Howell Sugar Land Rd., 7708355 High School Annex

Located between Hastings &Elsik High Schools on High Star

56 Taylor High School7555 Howell Sugarland 77083

MIDDLE SCHOOLS40 Albright Middle School

6315 Winkleman, 7708341 Alief Middle School

4415 Cook Road, 7707242 Holub Middle School

9515 S. Dairy Ashford, 7709943 Killough Middle School

7600 Synott, 7708344 O'Donnell Middle School

14041 Alief Clodine, 7708245 Olle Middle School

9200 Boone Road, 77099

INTERMEDIATE SCHOOLS30 Budewig Intermediate School

12570 Richmond Ave., 7708231 Klentzman Intermediate School

11100 Stancliff, 7709932 Mata Intermediate School

9225 S. Dairy Ashford, 7709933 Miller Intermediate School

15025 Westpark, 7708234 Owens Intermediate School

6900 Turtlewood Dr., 7707235 Youngblood Intermediate School

8410 Dairy View Ln., 77072

ELEMENTARY SCHOOLS1 Alexander Elementary School

8500 Brookwulf, 770992 Best Elementary School

10000 Centre Parkway, 770363 Boone Elementary School

11400 Bissonnet, 770994 Bush Elementary School

9730 Stroud, 770365 Chambers Elementary School

10700 Carvel, 770726 Chancellor Elementary School

4350 Boone Road, 770727 Collins Elementary School

9829 Town Park Drive, 770368 Cummings Elementary School

10455 S. Kirkwood, 770999 Hearne Elementary School

13939 Rio Bonito, 7708310 Heflin Elementary School

3303 Synott, 7708211 Hicks Elementary School

8520 Hemlock Hill Dr., 7708312 Holmquist Elementary School

15040 Westpark Drive, 7708213 Horn Elementary School

10734 Bissonnet, 7709914 Kennedy Elementary School

10200 Huntington Place Dr., 7709915 Landis Elementary School

10255 Spice Lane, 7707216 Liestman Elementary School

7610 Synott, 7708317 Mahanay Elementary School

13215 High Star, 7708318 Martin Elementary School

11718 Hendon, 7707219 Outley Elementary School

12355 Richmond, 7708220 Petrosky Elementary School

6703 Winkleman, 7708321 Rees Elementary School

16305 Kensley, 7708222 Smith Elementary School

11300 Stancliff, 7709923 Sneed Elementary School

9855 Pagewood, 7704224 Youens Elementary School

12141 High Star, 77072

(all street addresses below are in Houston, Texas)

Updated 05/07

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12



Financial Structure and Basis of Accounting

Description of Entity The Alief Independent School District is an independent public educational agency operating under applicable laws and regulations of the State of Texas. Alief encompasses 36.6 square miles in southwest Houston. A seven member Board of Trustees elected to staggered three-year terms by the District’s residents autonomously governs the District. The Texas Education Agency and Southern Association of Colleges and Schools provide the District’s K-12 education accreditation. Enrollment in the District’s 24 elementary, 6 intermediate, 6 middle, 2 ninth grade centers, 4 traditional high schools, 1 early college high school and 3 alternative education programs is estimated at 47,751 for the 2015-16 fiscal year. Fund Accounting / Basis of Accounting / Budgeting The Alief ISD accounting system is operated on a fund basis. A fund accounting system defines each fund by fiscal period and a self-balancing set of accounts including assets, liabilities, fund equity, revenues and expenditures. 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 Alief ISD accounting system is maintained in accordance with generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) for accounting treatments not specified in GASB pronouncements. This budget document contains detailed information for all funds for which the Board of Trustees is required to adopt annual budgets. Budgets for all funds (except for the Capital Projects Fund budget, which is not legally adopted on an annual basis) are prepared using the modified accrual basis of accounting which is the same method that is used for accounting and for financial reports. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which is recognized when due. Funds with Annually Adopted Budgets Texas Agency Education legal requirements state that 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.

General Fund The General Fund is the primary operating fund. It is a governmental fund with budgetary control which is used to show transactions resulting from operations of on-going organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use of the local education agency. The General Fund is used to account for all financial transactions not properly includable in other funds. The principal sources of revenue include local property taxes, state reimbursement for professional salaries and other operating expenditures and interest on fund investments. Expenditures include all costs necessary for the daily operation of the District except for specific programs funded by the federal or state government, food service, debt service and capital projects.


Financial Structure and Basis of Accounting (continued)

Fund with Annually Adopted Budgets (continued) Food Service Fund The Food Service Fund is a Special Revenue Fund. Special Revenue funds are used to account for funds awarded to the District for the purpose of accomplishing specific educational tasks as defined by grantors in contracts or other agreements. The Food Service Fund is used to account for the District’s Food Services Program, including local, state and federal revenue sources and all costs associated with the operation of the program. Debt Service Fund The Debt Service Fund is used to account for the payment of interest and principal on all bonds of the District. Primary sources of revenue for the debt service fund are local property taxes and the state instructional facilities and existing debt allotments.

Major Funds for Financial Reporting In the District’s Comprehensive Annual Financial Report, the District is required to identify certain major funds. The General Fund is always a major fund by definition. The District may report as major funds whatever other individual governmental funds they believe to be of particular importance, e.g. Debt Service Fund at Alief. Governmental funds other than the General Fund must be reported as major funds if they meet both criteria:

10% of any of the total governmental fund (199 to 699) assets, liabilities, revenues, or expenditures

5% of the aggregate total for both governmental funds and enterprise funds of any one of the items for which it met the 10% rule

Food Service is considered a program within the Special Revenue Fund which is a major fund at Alief. The District reports both internal service and enterprise proprietary funds in its Comprehensive Annual Financial Report, but these funds are not major. Also, these funds do not have annually adopted budgets, and, thus, are not included in this document.



Classification of Revenues and Expenditures

Section 44.007 of the Texas Education Code requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the State Board of Education to monitor the funding process, and to determine educational system costs by school district, campus and program. A major purpose of the accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by all school districts in accordance with GAAP. Basic System Expenditure Code Composition Fund Code – A mandatory 3-digit code is to be used for all financial transactions to identify the fund

group and specific funds. The first digit refers to the fund group, and the second and third digits specify the fund.

Function Code – A mandatory 2-digit code that identifies the purpose of the transaction is applied to expenditures. The first digit identifies the major service area and the second digit refers to the specific function within the area.

Object Code – A mandatory 4-digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area and the third and fourth digits provide further sub-classifications.

Sub-Object – Optional code. Used at Alief ISD to provide special accountability for certain programs or areas.

Organization Code – A mandatory 3-digit code identifying the organization; i.e., campus, department. Fiscal Year Code – A mandatory single digit code that identifies the fiscal year of the transaction or

the project year of inception of a grant project. Program Intent Code – A 2-digit code used to designate services provided to students. Optional Code 3, 4, and 5 – Optional code that may be used to further describe the transaction. District revenues are classified by fund and object or source. There are three major sources: local sources, state sources and federal sources. Expenditures budgets are legally adopted at the fund and function level. However, within this document we have included several additional presentations of expenditures. These presentations segregate expenditures by either organization or by major object. Major object codes are used to describe the type of items purchased or services obtained. The major object codes used in this document are: payroll and related costs, purchased and contracted services, supplies and materials, other operating expenditures and capital outlay. Fund codes have been previously described in the preceding Financial Structure section. Following is a description of the function codes used throughout this document.


Function Codes General Descriptions

Class Detail Description ________________________________________________________________________ 10 Instruction and Instructional Related Services 11 Instruction

This function is used for activities that deal directly with the interaction between teachers and students. This function includes expenditures for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Expenditures for the delivery of instruction in regular program basic skills, bilingual and ESL programs, compensatory, remedial or tutorial programs, gifted and talented educational programs and vocational education programs are classified in function 11. For example, function 11 includes classroom teachers, teacher aides and graders, but does not include curriculum development (13) or principals (23).

12 Instructional Resources and Media Services

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. For example, function 12 includes librarians, but does not include textbooks (11) or reference books in the classroom (11).

13 Curriculum Development and Instructional Staff Development

This function is used for expenditures that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. This function also includes expenditures 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. For example, this function includes staff who research and develop innovative, new, or modified instruction and staff who prepare inservice training for instructional staff, but does not include salaries of instructional staff when attending inservice training (11 or 12).

20 Instructional and School Leadership 21 Instructional Leadership

This function encompasses those district-wide activities which have as their purpose managing, directing and supervising the general and specific instructional programs and activities. For example, function 21 includes instructional supervisors, and Assistant Superintendent for Instruction, but does not include principals (23).

23 School Leadership

This function includes expenses for directing, managing and supervising a school. It includes salaries and supplies for the principal, assistant principal and other administrative and clerical staff, including attendance clerks.



Class Detail Description ________________________________________________________________________ 30 Support Services - Student 31 Guidance, Counseling, and Evaluation Service

This function includes expenses for testing and assessing students’ abilities, aptitudes and interests with respect to career and educational goals and opportunities. It includes psychological services, testing and counseling.

32 Social Work Services

This function includes expenditures which directly and exclusively promote and improve school attendance. Examples include visiting teachers, home visitor aides and truant officers.

33 Health Services

This function embraces the area of responsibility providing health services which are not a part of direct instruction. It includes medical, dental and nursing services.

34 Student Transportation

This function includes the cost of providing management and operational services for transporting students to and from school. Function 34 includes transportation supervisors and bus drivers, but does not include field trips (11) or student organization trips (36).

35 Food Services

This function includes the management of the food service program at the schools and the serving of meals, lunches, or snacks in connection with school activities. Function 35 includes cooks and food purchases, but does not include concession stands (36).

36 Cocurricular/Extracurricular Activities

This function incorporates those activities which are student and curricular related, but which are not necessary to the regular instructional services. Examples of co-curricular activities are scholastic competition, speech, debate and band. Examples of extracurricular actives are football, baseball, etc. and the related activities (drill team, cheerleading) that exist because of athletics. Function 36 includes athletic salary supplements paid exclusively for coaching, directing or sponsoring extracurricular athletics, but does not include salaries for teaching physical education (11).

40 Administrative Support Services 41 General Administration

This function includes expenses incurred for the overall administrative responsibilities of the school district. It includes expenses for the School Board, superintendent’s office, tax office, personnel services, financial services and administrative attendance personnel.

50 Support Services - Non Student Based 51 Plant Maintenance

This function deals with expenditures made to keep buildings, grounds, and equipment safe for use and in efficient working condition. This function also includes expenditures associated with warehousing and receiving services. Examples include janitors, facility insurance premiums, utilities and warehouse personnel.



Class Detail Description ________________________________________________________________________ 50 Support Services - Non Student Based (continued) 52 Security and Monitoring Services

This function is used for expenditures/expenses 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. Examples include police and crossing guards.

53 Data Processing Services

Non-instructional data processing services which include computer facility management, computer processing, systems development, analysis and design. 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.

60 Ancillary Services 61 Community Services

This function encompasses all other activities of the school district which are designed to provide a service or benefit to the community as a whole or a portion of the community. Examples would include recreation programs, public library services and parenting programs.

70 Debt Service 71 Debt Service

This function includes expenditures for bond and lease purchase principal, and all types of interest paid.

80 Capital Outlay 81 Facilities Acquisition and Construction

This function includes the acquisition of land and buildings, the remodeling of buildings and additions to buildings and installation and extension of service systems and other built-in systems.

90 Intergovernmental Charges

93 Payments to Fiscal Agent / Member District of Shared Services Arrangements This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement.

95 Payments to Juvenile Justice Alternative Education Programs

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 also used to account for incremental costs associated with this activity.

99 Other Intergovernmental Charges

This function code is used for amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property.


Functional Category of Expend. General Fund Food Service Debt Service

11 Instruction Campuses

12 Instructional Resources & Media Campuses

13 Curriculum & Staff Development CampusesProfessional Growth Instructional Technology (50%)

21 Instructional Leadership InstructionCurriculumFederal ProgramsSpecial PopulationsSpecial EducationSecond Language EducationInstructional Technology (50%)

23 School Leadership Campuses

31 Guidance, Counseling & CampusesEvaluation Accountability & Assessment

Guidance & Counseling

32 Social Work Services Instruction

33 Health Services Campuses

34 Student Transportation Transportation

35 Food Services Nutrition

36 Cocurricular/extracurricular CampusesAthletics

41 General Administration SuperintendentAccountingTax OfficeTelecommunicationsHuman ResourcesRisk Management

51 Plant Maintenance & Operations CampusesProcurement & DistributionMaintenance & Custodial

52 Security and Monitoring Services Police Department

53 Data Processing Services MIS DepartmentDesktop Services

61 Community Service CampusesPublic Relations

71 Debt Service Principal & Interest

81 Facilities Acquisition & Const. Construction & Facilities

Department / Fund Matrix




Significant Financial Policies and Procedures The following financial policies and procedures of the District significantly influence the development of the annual budget.

Cash Management The District’s cash management goals are as follows:

Ensure proper collateralization of deposits. Ensure adequate balances to cover cash disbursement needs. Maximize interest earnings. Minimize bank charges.

These goals are accomplished by daily monitoring of cash balances by the District through on-line banking. The District maintains a balance on hand in the local depository bank sufficient to offset bank charges and meet cash flow needs. With the extremely low interest rate environment, the district saves more in bank charges than can be earned in the pools by maintaining a higher balance in the depository bank. Excess amounts are transferred into one of three investment pools used by the District (Texpool, the Local Government Investment Cooperative (LOGIC) and LoneStar). Additionally, government agency securities are purchased after considering yield and cash-flow projections. Investment Policies The Board of Trustees has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act of 1995. This policy authorizes the District to invest in obligations of the U.S. Treasury, the State of Texas, or certain U.S. Agencies, certificates of deposit, repurchase agreements, commercial paper, money market and no-load mutual funds and public funds investment pools as permitted by Chapter 2256, Texas Government Code. The main goal of the investment program is to ensure safety of investments, as well as to maximize financial returns within current market conditions in accordance with the District’s investment policy. The investment portfolio shall be diversified in terms of investment instrument, maturity scheduling and financial institutions to reduce the risk of loss. Monitoring is performed monthly as investment reports are submitted to the Board of Trustees for review. In addition, the District investment officer annually presents a comprehensive report on the investment program and investment activity. Debt Management Debt service is a major area of cost due to the District’s building and capital improvements program which is primarily financed by the sale of general obligation bonds. Debt management policies seek to provide the most favorable climate for the District debt projects while upholding the highest rating possible for debt instruments.

All debt service obligations will be met when due (currently February 15th and August 15th of each year). On February 1st of each year, outstanding taxes become delinquent, which permits the collection of a large majority of taxes levied before the long-term debt payments are due.

Long-term financing will be restricted to capital projects and purchases of related equipment. Long-term bonds will not be used to finance current operations. The District will cooperate and communicate with bond-rating agencies and work toward

obtaining the most favorable bond rating possible. Outstanding obligations will be reviewed frequently to ensure the most favorable funding structure

for the District. All necessary information and material regarding the District’s financial status will be provided to

the appropriate parties.


Significant Financial Policies and Procedures (continued) Debt Management (continued) The District continues to have excellent underlying bond ratings. The “AAA” long-term rating on the District’s bonds reflects the Texas Permanent School Fund Guarantee. The underlying rating on the District’s bonds is “Aa1” with Moody’s Investors Service and “AA“ with Standard and Poor’s Ratings Services. The ratio of net bonded debt to assessed value for the District is 1.11%. Educational legislation has eliminated limits on outstanding debt. However, prior law limited debt to 10% of the assessed value, and the District is well below that level. Fund Balance Classifications The fund balance in governmental funds has been classified as follows to describe the relative strength of the spending constraints as per GASB 54. The following are estimated and are unaudited.

Reserve Policies General Fund – The District strives to maintain a general fund balance equal to approximately

three months of operating expenditures. Debt Service Fund – The District strives to maintain a debt service fund balance of not more than

1/12th of the subsequent year’s required principal and interest payments for all outstanding bonds. If the fund balance exceeds this level, the excess is considered a reserve and is subject to rebate under arbitrage regulations.

Food Service Fund – The fund balance for food service should not exceed three months of average food service operations expenditures. Average monthly food service expenditures are calculated by dividing the subsequent year’s budgeted expenditures by ten months since the food service department only operates for ten months out of the year.

General Debt Service Food Service

Fund Fund Fund

Nonspendable:

Nonspendable - inventories 1,035,827$ 439,521$

Restricted:

Restricted - grant funds 6,776,475

Restricted - debt service 5,477,909$

Committed:

Committed - construction 7,500,000

Committed - equipment 3,500,000

Committed - self-insurance 3,000,000

Committed - other 1,500,000

Assigned:

Assigned - other 7,001,735

Unassigned 81,833,095

Projected Fund Balance - 8/31/15 105,370,657$ 5,477,909$ 7,215,996$

Fund Balance


Significant Financial Policies and Procedures (continued)

Reserve Policies (continued) Any exceptions to these reserve policies are explained in the corresponding sections of this document.

Risk Management The District’s risk management program encompasses various means of protecting the District against loss. Property and casualty insurance is provided by commercial carriers and liability insurance coverage is provided by participation in a public entity risk pool administered by the Texas Association of School Boards. In addition, health insurance and workers’ compensation risks are self-funded and include excess loss insurance policies for claims exceeding a specified limit. Independent Audit and Financial Reporting In accordance with Section 221.256, Texas Education Code, public school districts in Texas shall have their accounts audited annually. The audit shall be made on an organization-wide basis, and shall involve all fund types and account groups of the school district. In addition to meeting the requirements set forth in state statutes, the audit is also designed to meet the requirements of the federal Single Audit Act of 1984 and the related provisions of OMB Circular A-133 “Audits of State, Local Governments, and Non-Profit Organizations.” Once the annual audit is complete, a Comprehensive Annual Financial Report is prepared and submitted to the Texas Education Agency for review. This report is designed to meet the specific monitoring needs of the Texas Education Agency. The report also conforms to the standards of both the Association of School Business Officials International and the Government Finance Officers Association.

General Debt Service Food Service

Fund Fund Fund

Projected Fund Balance - 8/31/16 108,070,657$ 5,762,909$ 6,837,496$

2015-16 Budgeted Expenditures 425,915,224 26,179,524 26,353,500

Number of months 3.04 2.64 2.59

Fund Balance



Budget Policies and Development Procedures

The State, the Texas Education Agency (TEA), and each local district formulate legal requirements for school district budgets. Legal Requirements 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 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.

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. Annual budgets must be prepared for the following funds: General Fund, Debt Service Fund, and Food Service Special Revenue Fund. Budget Development Process Teachers, principals, community members and other staff of the District, under the direction of the Assistant Superintendent for Finance, the Deputy Superintendent for Administration and the Superintendent, develop the budget. All expenditure allocations are determined based on projected revenue from state and local sources with the goals of maintaining an appropriate fund balance and combined tax rate while still meeting District educational goals. The budget process begins in January when the Long-Range Plan is presented to the Board of Trustees. The enrollment projections contained in this plan form the basis for significant budgetary decisions including per pupil allocations to each campus, instructional staffing allocations and other required service levels. Once the Long-Range Plan is approved, the Board of Trustees can begin discussions concerning budget strategies and priorities, and establish the budget calendar. The Assistant Superintendent for Finance prepares revenue projections for all funds. These projections are based on enrollment projections, estimates of local tax revenue, State funding formulas and other significant factors. State funding formulas are extremely complex. The Texas Legislature meets every other year, and this is when changes are made to the state funding formulas. Salaries and benefits comprise approximately 87% of the annual operating budget. Therefore, the Board of Trustees gives careful consideration to staffing allocations for both instructional and non-instructional positions. Additional personnel units are evaluated by the Human Resources Department each year and after extensive review and analysis, recommendations are presented to the Board of Trustees. Personnel units are allocated to each campus based on projected student enrollment following State mandated ratios, as applicable. The budget amounts are then developed by the Human Resources Department utilizing approved staffing guidelines and estimates of costs for each position. Projected costs for each position are based on the average cost of employees currently filling each position.


Budget Policies and Development Procedures (continued) Budget Development Process (continued) Supplemental pay (coaches, department heads, etc.) is approved on a year-to-year basis and does not become part of the base salary of an employee. A salary supplement may be changed upward, downward or eliminated as the Board of Trustees deems is in the best interest of the District. In order to decentralize the budget process for non-payroll related budget allocations, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. Decisions concerning utilization of this allocation are by made by the site-based decision making teams. Up to 10% of the basic allotment may be used for capital outlay items. Start-up costs for new educational programs are evaluated and recommended for approval by the Instruction department. Budgets for non-campus units are developed by department heads and reviewed by the Budget Committee. The Budget Committee consists of the Superintendent, the two Deputy Superintendents and the Assistant Superintendent for Finance. Zero-based budgeting is used for all non-campus budgets. The Assistant Superintendent for Finance develops the Debt Service Fund budget. This budget is constructed based primarily on tax base assumptions (for local revenue projections), State funding estimates and required and projected debt retirement requirements. The Food Service Fund budget is prepared by the Executive Director for Nutrition Services and is then evaluated by the Budget Committee. Following this development process, consolidated budgetary information is presented to the Board of Trustees in workshops and regular meetings. This information is summarized in a variety of different presentations and line item detail is provided, as requested, through written and verbal supporting information. Significant dates and events included in the budget development process are summarized on the budget calendar on the following pages of this document. Capital Improvement Budget Policies Capital Projects Funds are used to account for the proceeds of general obligation bonds and related interest earnings and the expenditures of these funds for the construction and equipping of new school facilities, to purchase school sites and renovations or repair of existing facilities. The Board of Trustees does not formally adopt the Capital Projects Funds budgets annually. These budgets are prepared on a project basis, based on the proceeds available from bond issues and planned expenditures outlined in applicable bond ordinances. Capital Projects Fund equity is re-appropriated in each year’s budget, through budget amendments, until all available funds for acquisition and construction of facilities are utilized. Each major construction contract is approved based on the existing availability of bond proceeds and/or approved but unissued bonds. However, the impact of the Capital Projects Funds budgets must be considered during development of the annual budgets for all other funds. Future operating costs (staffing, utilities, etc.) associated with capital improvements and new facilities must be projected and included in the General Fund budget. Repayment of bonds issued for capital projects must be included in Debt Service Fund projections. The Long-Range Plan documents and coordinates discussion of this impact.

Additionally, certain capital outlay expenditures are budgeted in the General Fund. As noted above, each campus may use up to 10% of their total allocation for capital expenditures and other furniture and equipment costing between $500 - $5000. Other capital needs are provided for in the General Fund, based on department head requests during the budget hearings.


Day Date Time

Board Retreat Saturday 2/21/2015 8:00 a.m.Preliminary budget discussion General fund budget overview - current year & next yearBoard goals, priorities, parameters discussion

Information to Principals Monday 3/2/2015

Principals receive budget calendar via e-mailPrincipals receive grade level enrollment projections via e-mailPrincipals receive teacher allocation charts via e-mailPrincipals receive campus base per-pupil allocations via e-mail

Personnel requests for non-campus departments Monday 3/2/2015Request forms for additional personnel or personnel reclassifications

due to Human Resources

School Board Workshop Tuesday 3/3/2015 6:30 p.m.2015-16 revenue and expenditures estimates Review budget calendar/timelines

Spring Break

School Board Meeting Tuesday 3/17/2015 6:30 p.m.2014-15 Projection Update2015-16 revenue and expenditures estimates Legislative Update

Personnel Budget Hearings Monday 3/23/2015 8:30 a.m.Preliminary review of personnel requests during Supt's Council

meeting

Prepare Budget Module for 2015-16, including position records Wednesday 3/25/2015Accounting/MIS/HRRoll budget codes to new yearMIS creates starting position recordsPersonnel begins to adjust records for the new year

Personnel Budget Hearings Monday 3/30/2015 8:30 a.m.Continued review of personnel requests during Supt's Council

meeting

School Board Workshop Tuesday 4/7/2015 6:30 p.m.Discussion of "time sensitive" personnel requests

Includes those requests that we need to begin hiring processprior to June

District Workshop - Secretary Annual TrainingRoom #750 - old Board room Wednesday 4/8/2015 9:00 a.m.

Brief overview of budget process & allocations Friday 4/10/2015 1:00 p.m.Budget input data entry trainingBudget code reviewTravel policy reviewQuestions & AnswersSecretaries - RSVP via e-mail to Kayce Jenkins-Samuel

Open Access to Budget Module Monday 4/13/2015

Will last approx. 2 hrs.


Budget Calendar 2015-16

Choose one date

Event

03/9/2015 thru 03/13/2015


Day Date Time



Event

Meeting with Educational Improvement Council Tuesday 4/14/2015 4:15 p.m.Crump meeting roomsBudget DiscussionBudget priority discussion

School Board Meeting Tuesday 4/21/2015 6:30 p.m.2014-15 Projection Update2015-16 Budget UpdateConsider approval of time sensitive personnel requests

HR completes input of preliminary staffing information Thursday 4/16/2015

Deadline to submit costing request to Maintenance Wednesday 4/22/2015

MIS prepares preliminary salary/benefits projections Friday 4/24/2015

Close Budget Input System - Department Budgets Friday 4/24/2015

Deadline for Maintenance to Provide Cost Estimates Wednesday 4/29/2015If request is less than 10% of per-pupil allocation, include in

budget input

Receive certified estimate from HCAD Friday 5/1/2015HCAD required to provide estimate by April 30th

Deadline to Submit Capital Requests for Committee Review Friday 5/1/2015Submit via email to Grace Chang

Departmental Budget Hearings Monday 5/4/2015 1:00 p.m.Budget Committee reviews all non-campus, non-personnel budget Tuesday 5/5/2015 8:00 a.m.

requests (Superintendent's Conference Room)

Capital Improvements Review Committee Meetings Tuesday 5/5/2015 11:00 a.m.Committee reviews & evaluates all capital improvement requests

for major projects during Maintenance dept budget hearing

Close Budget Input System - Campus Budgets Friday 5/8/2015

School Board Budget Meeting Tuesday 5/19/2015 6:30 p.m.2014-15 Projection Update

Discussion of potential transfer to capital projects fund2015-16 Budget estimates update2015-16 Food Service Fund budget update2015-16 Debt Service Fund budget updateReview teacher starting salary and pay scaleConsider employee general pay raiseConsider approval of full staffing plan

School Board Workshop Tuesday 6/2/2015 6:30 p.m.2014-15 Projection Update2015-16 Budget estimates update


Day Date Time



EventSchool Board Meeting Tuesday 6/16/2015 6:30 p.m.

2014-15 Projection UpdatePossible approval of potential transfer to capital projects fund

2015-16 Budget Update

School Board Meeting Tuesday 7/21/2015 6:30 p.m.2014-15 Projection Update2015-16 Budget UpdateApproval of tax rate to use in the newspaper publication

School Board Workshop Tuesday 8/4/2015 6:30 p.m.2015-16 Budget Update

Publish Notice of Public Meeting to Discuss Budget and Thursday 8/13/2015Proposed Tax RateNotice must be published not earlier than the 30th date or later than

the 10th day before the date of the meeting

School Board Meeting - Budget and Tax Rate Adoption Tuesday 8/25/2015 6:30 p.m.Budget must be prepared by Aug 20th & adopted by Aug 31stDistricts may use the certified estimate to calculate effective and

rollback rates



Budget Administration and Management Process

Adoption of the official budget by the Board of Trustees is only the first step in the budget process. Following adoption, the budget administration and management process begins. The budget administration and management process is the process of regulating expenditures throughout the fiscal year to ensure that they do not exceed authorized amounts and that they are used for intended, proper and legal purposes. Expenditure Control and Approvals Expenditure appropriations are allocated between approximately 82 organizations or cost centers (campuses, departments, divisions, etc.). Each organization is assigned a budget manager (i.e., principal, department head). The budget manager is accountable for their organizations’ portion of the General Fund budget. Each budget manager is authorized to approve the expenditure of funds within their respective organization, provided that funds are expended in accordance with District purchasing procedures and legal requirements. This is accomplished through the use of the standard account code system prescribed by the Texas Education Agency, which includes an organization code. This code system is described in detail within this document. Each budget manager (or designee) is granted on-line access to the accounting codes for their organization. This access includes purchase order, check requisition, account inquiry and reporting capabilities. Purchase Orders The Board of Trustees approves all bid awards and contracts. Purchase orders are prepared for all tangible goods. Once a purchase order is entered and approved at the campus/departmental level, administrative regulations require that all purchase orders be forwarded to the Purchasing Department for verification of availability of funds, proper account coding and compliance with legal purchasing procedures. Purchasing then sends the P.O. to the appropriate vendor. Once the P.O. is printed and faxed or mailed, an encumbrance is entered into the account code. Encumbrances are reservations of appropriations for open purchase orders for goods that have not yet been received. The purpose of the encumbrance is to ensure that obligations are recognized as soon as financial commitments are made in order to prevent inadvertent over-expenditure of funds due to lack of information about future commitments. The majority of goods are received centrally at the Distribution Center. Distribution Center personnel enter receiving on-line or manually. Once the Accounts Payable Department matches the P.O., receiving information and vendor invoice, payment is made. Check Requisitions Check requisitions are used for payment for services, employee travel and relatively small dollar reimbursements. Check requisitions, along with the appropriate supporting documentation, are forwarded to the Accounting Department for verification, approval and payment. Amending the Budget The budget is legally adopted at the fund and function level. The Board of Trustees must, therefore, approve budget amendments that transfer funds between funds or functions. For example, appropriations for instruction cannot be transferred to administration without Board approval. All other required transfers that do not involve fund or function changes are reviewed, approved and processed by the Accounting Department.


Budget Administration and Management Process (continued) Amending the Budget (continued) To reduce the number of transfers that require processing by the Accounting Department, budgetary control accounts have been established so that budget managers are able to utilize their organization’s funds as necessary within the same fund, function, major object and sub-object without submitting an official budget amendment. Control accounts link several detail expenditure accounts to the same budgetary control balance. For example, assume that the general supplies detail account at a particular campus had no remaining budgetary balance and the warehouse supplies detail account in the same fund, function, major object (supplies) and sub-object had a remaining budget balance. An expenditure could be made from the general supplies account without doing a budget transfer, due to the fact that the control account (which includes the warehouse supplies account) had enough funds to cover the expenditure. Monitoring the Budget The District’s interactive, on-line budgetary accounting and control system provides many useful reports to assist Board members, Administrative Services personnel and budget managers in administering, monitoring and controlling the implementation of the budget. This system provides many checks on account balances to ensure that funds are not over-expended at the budgetary control account level. If sufficient funds are not available at the budgetary control account level, purchase orders and check requisitions cannot be generated. The Assistant Superintendent for Finance carefully monitors comparisons between budget and actual expenditures to maintain cost control and to ensure against overspending for payroll and related accounts. On a monthly basis, management reviews financial projection reports generated by the District’s accounting system. At any period of time during the year, financial projections through the end of the fiscal year can be generated. This is done by taking the expenditures through a certain specified period in the current year, divided by the percent of expenditures through this same period in the prior year divided by total actual expenditures in the prior year. This process of reviewing projected year-end expenditure levels, as well as current expenditure levels, provides an increased level of comfort in assuring budgetary compliance. Relevant financial reports are submitted to the Board of Trustees on a monthly basis. The final step in the budget monitoring process is the evaluation of the results of operations, which are presented annually in the District’s Comprehensive Annual Financial Report (CAFR). Reporting to the Texas Education Agency (TEA) The District budget must be submitted to TEA via the Public Education Information Management System (PEIMS) transmission process as of the date established in the annual instructions for the system. TEA monitors for compliance at the District level only. This monitoring is a legal requirement to ensure mandatory expenditure levels in certain areas. In addition, amended budgets are reflected on the schedules comparing budget and actual results in the Comprehensive Annual Financial Report. The requirement for filing the amended budget with TEA is formally met when the District submits its Comprehensive Annual Financial Report.


Financial

Overview

2015-2016

General Fund Debt Service Food Service Total

Revenues5710 Tax collections 153,595,614$ 21,145,396$ 174,741,010$ 5742 Investment earnings 146,000 11,586 15,000$ 172,586 5749 Miscellaneous 3,211,067 50,000 3,261,067 5751 Food services-meals 2,600,000 2,600,000

Total Local Revenues 156,952,681 21,156,982 2,665,000 180,774,663

5810 Foundation school program 241,127,710 241,127,710 5829 Miscellaneous state revenue 173,603 4,508,855 160,000 4,842,458 5831 Teacher retirement on-behalf 19,900,466 19,900,466

Total State Revenues 261,201,779 4,508,855 160,000 265,870,634

5919 Miscellaneous federal revenue 10,460,764 798,687 700,000 11,959,451 5921 School breakfast program 4,600,000 4,600,000 5922 National school lunch program 15,950,000 15,950,000 5933 USDA commodities 1,900,000 1,900,000

Total Federal Revenues 10,460,764 798,687 23,150,000 34,409,451

Total Revenues 428,615,224 26,464,524 25,975,000 481,054,748

Expenditures11 Instruction 274,719,189 274,719,189 12 Instructional resources & media 4,802,316 4,802,316 13 Curriculum & staff development 4,163,861 4,163,861 21 Instructional leadership 4,785,079 4,785,079 23 School leadership 28,043,476 28,043,476 31 Guidance, counseling & eval. 19,995,713 19,995,713 32 Social work services 370,142 370,142 33 Health services 5,292,856 5,292,856 34 Student transportation 16,369,036 16,369,036 35 Food services 180,000 26,353,500 26,533,500 36 Cocurricular/extracurricular 4,917,359 4,917,359 41 General administration 8,470,374 8,470,374 51 Plant maintenance & operations 38,118,117 38,118,117 52 Security and monitoring services 6,573,968 6,573,968 53 Data processing services 3,277,047 3,277,047 61 Community service 2,814,248 2,814,248 71 Debt service 26,179,524 26,179,524 81 Facilities acquisition & const. 702,443 702,443 93 Payments to fiscal agent 420,000 420,000 95 Payments to JJAEP 500,000 500,000 99 Other governmental charges 1,400,000 1,400,000

Total Expenditures 425,915,224 26,179,524 26,353,500 478,448,248

Excess of Revenues Over (Under) Expenditures 2,700,000 285,000 (378,500) 2,606,500

Fund Balance-Beginning-Projected 105,370,657 5,477,909 7,215,996 118,064,562

Fund Balance-Ending-Projected 108,070,657$ 5,762,909$ 6,837,496$ 120,671,062$


Combined Budget Summary: 2015-16General Fund, Debt Service Fund & Food Service Special Revenue Funds


2011-12 2012-13 2013-14 2014-15 2015-16Total Total Total Total Total

Revenues5710 Tax collections 141,033,191$ 141,519,789$ 143,850,230$ 157,546,125$ 174,741,010$ 5742 Investment earnings 277,000 248,000 220,000 175,287 172,586 5749 Miscellaneous 1,666,000 1,766,223 1,849,282 1,771,083 3,261,067 5751 Food services-meals 3,400,000 2,900,000 2,500,000 3,250,000 2,600,000

Total Local Revenues 146,376,191 146,434,012 148,419,512 162,742,495 180,774,663

5810 Foundation school program 200,783,926 199,208,953 223,288,960 227,634,587 241,127,710 5829 Miscellaneous state revenue 4,336,283 6,799,417 8,020,947 9,173,919 4,842,458 5831 Teacher retirement on-behalf 16,814,628 16,814,631 17,500,000 16,000,000 19,900,466

Total State Revenues 221,934,837 222,823,001 248,809,907 252,808,506 265,870,634

5919 Miscellaneous federal revenue 5,706,960 10,503,220 9,318,255 11,599,576 11,959,451 5921 School breakfast program 4,400,000 4,450,000 4,586,000 4,866,000 4,600,000 5922 National school lunch program 14,100,000 15,300,000 15,585,000 15,284,000 15,950,000 5933 USDA commodities 1,300,000 1,471,000 1,475,000 1,700,000 1,900,000

Total Federal Revenues 25,506,960 31,724,220 30,964,255 33,449,576 34,409,451

Total Revenues 393,817,988 400,981,233 428,193,674 449,000,577 481,054,748

Expenditures11 Instruction 214,598,026 223,089,986 233,841,550 250,331,424 274,719,189 12 Instructional resources & media 4,740,526 4,619,573 4,608,218 4,828,363 4,802,316 13 Curriculum & staff development 2,848,056 3,065,576 3,629,278 4,022,455 4,163,861 21 Instructional leadership 3,673,153 3,376,411 3,690,230 4,365,381 4,785,079 23 School leadership 23,041,005 23,551,595 24,354,808 25,774,512 28,043,476 31 Guidance, counseling & eval. 15,156,342 15,034,150 16,616,209 18,399,314 19,995,713 32 Social work services 326,682 293,609 273,295 310,210 370,142 33 Health services 4,309,603 4,163,670 3,918,577 4,600,220 5,292,856 34 Student transportation 11,307,523 11,609,203 14,080,160 15,822,798 16,369,036 35 Food services 24,059,000 24,980,000 25,063,000 27,705,050 26,533,500 36 Cocurricular/extracurricular 3,415,834 3,786,885 3,763,828 4,285,529 4,917,359 41 General administration 6,788,317 6,602,213 7,311,465 7,650,447 8,470,374 51 Plant maintenance & operations 37,807,014 35,175,921 40,372,252 38,448,324 38,118,117 52 Security and monitoring services 4,811,549 5,102,699 5,567,085 5,707,026 6,573,968 53 Data processing services 2,895,295 2,946,090 3,196,078 3,311,618 3,277,047 61 Community service 1,233,519 1,272,511 1,831,215 1,936,865 2,814,248 71 Debt service 30,317,129 28,406,482 27,907,292 26,649,170 26,179,524 81 Facilities acquisition & const. 534,415 1,844,659 609,134 737,929 702,443 93 Payments to fiscal agent 420,000 420,000 420,000 420,000 420,000 95 Payments to JJAEP 285,000 415,000 415,000 500,000 500,000 99 Other governmental charges 1,250,000 1,225,000 1,225,000 1,295,000 1,400,000

Total Expenditures 393,817,988 400,981,233 422,693,674 447,101,635 478,448,248

Revenues Over Expenditures - - 5,500,000 1,898,942 2,606,500

Fund Balance-Beginning-Projected 91,830,723 99,597,974 106,537,517 120,154,296 118,064,562

Fund Balance-Ending-Projected 91,830,723$ 99,597,974$ 112,037,517$ 122,053,238$ 120,671,062$


Combined Budget SummaryGeneral Fund, Debt Service Fund & Food Service Special Revenue Fund

For the Years Ended August 31, 2012 - August 31, 2016 (Original Budgets)

375,000,000

425,000,000

475,000,000

525,000,000

2011-12 2012-13 2013-14 2014-15 2015-16

Revenue and Expenditure 5 Year Trend

Revenue Expenditures


General Debt Service Memo

Fund Fund Total

Requirements

Proposed Expenditure Budget 425,915,224$ 26,179,524$ 452,094,748$

Fund Balance Requirement 108,070,657 5,762,909 113,833,566

Total Requirements 533,985,881 31,942,433 565,928,314

Resources

Other Than Tax Levy:

Projected Fund Balance, 8/31/15 105,370,657 5,477,909 110,848,566

State Revenue 241,301,313 4,508,855 245,810,168

Federal Revenue 10,460,764 798,687 11,259,451

TRS On-behalf 19,900,466 19,900,466

Estimated frozen tax levy 5,417,771 746,443 6,164,214

Other Local Revenues (including delinquent

tax collections) 4,557,067 158,586 4,715,653

Total Non-Tax Resources 387,008,038 11,690,480 398,698,518

Revenue Required From Current Tax Levy 146,977,843 20,251,953 167,229,796

Computation of Tax Rate

Revenue Required From Property Tax Levy 146,977,843 20,251,953 167,229,796

Collection Rate Factor 98.90% 98.90% 98.90%

Required Property Tax Levy 148,594,599 24,213,552 169,069,324

Adjusted Net Estimated Taxable Value 13,215,363,931 13,215,363,931 13,215,363,931

Tax Rate Recommended 1.125$ 0.155$ 1.280$

Prior Year Tax Rate 1.125$ 0.155$ 1.280$

Change in Tax Rate -$ -$ -$

Change in Fund Balance 2,700,000$ 285,000$ 2,985,000$

2015-16


Combined Property Tax Rate Calculation Worksheet


District County Total Rate General Debt Service

Deer Park Harris 1.5567 1.2367 0.3200 Dickinson Galveston 1.5400 1.0400 0.5000 Katy Harris 1.5266 1.1266 0.4000 Humble Harris 1.5200 1.1700 0.3500 Galena Park Harris 1.5134 1.2433 0.2701 Spring Harris 1.5100 1.0400 0.4700 La Porte Harris 1.4500 1.0400 0.4100 Channelview Harris 1.4470 1.0400 0.4070 Cypress-Fairbanks Harris 1.4400 1.0400 0.4000 Goose Creek Harris 1.4319 1.0400 0.3919 Alvin Brazoria 1.4177 1.0400 0.3777 Pearland Brazoria 1.4157 1.0400 0.3757 Clear Creek Galveston 1.4000 1.0400 0.3600 Spring Branch Harris 1.3945 1.0900 0.3045 Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500 Klein Harris 1.3900 1.0400 0.3500 Tomball Harris 1.3600 1.0200 0.3400 Pasadena Harris 1.3500 1.0700 0.2800 Fort Bend Fort Bend 1.3400 1.0400 0.3000 Aldine Harris 1.2859 1.1334 0.1525 Alief Harris 1.2800 1.1250 0.1550

Houston Harris 1.1967 1.0267 0.1700

Average Tax Rate 1.4162 1.0783 0.3379

Alief Tax Rate 1.2800 1.1250 0.1550


Fiscal Year 2014-15

Tax Rate ComparisonFort Bend and Harris County School Districts

Fiscal year 2014-15 is the most recent data available for other districts. For 2015-16, Alief's tax rate remained unchanged.



Combined Tax Rate Comparisonwith area School Districts

for fiscal year 2014-15


Capital Projects

Capital Improvement Projects Summary

The proceeds of the District’s bond sales and the capital projects expenditures are accounted for in Capital Projects Funds which are budgeted on a project basis. The voters of the District approved a $341 million bond referendum in May of 2015. These bond proceeds will be used to fund: 1) new construction, 2) major and minor renovation projects at existing facilities and 3) other capital improvements throughout the District. The first bonds from this referendum will be issued in May of 2016.

During the past four years, there has been a surplus in the general fund due primarily to revenue exceeding the budget amount due to higher than expected property value and student enrollment. As a result, the district was able to fund many of the projects originally planned for bond sales from the 2003 Referendum with general funds. As of now, there is approximately $9.3 million from the 2003 Referendum that is authorized but unissued. The District has no plans to issue these bonds at this time. The operating transfers to capital projects funds for the past four years are summarized below. The 2015-16 adopted budget does not include any transfers to capital projects.

Long-Range Plan for Capital Projects Each year the District presents a long-range facilities plan document to the Board as part of the overall long-range planning process. Development of the Long-Range Plan involves a comprehensive assessment of the District’s forecasted capital expenditure requirements and consideration of the projected revenues necessary to meet those requirements. This plan is dynamic and is updated and refined on an annual basis with the most current data available. Annual evaluation of this plan ensures that short term financial decisions are made only after careful consideration of the long-term financial consequences.

Project 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Total

School Buses 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 9,000,000$

Safety Vestibules - 5,900,000 4,630,000 - - - 10,530,000

Career Center 37,100,000 39,500,000 - - - - 76,600,000

Multi-Purpose Center - - 5,790,000 18,050,000 - - 23,840,000

Kerr Fine Arts Addition 14,200,000 - - - - - 14,200,000

Outley Addition 1,590,000 4,450,000 - - - - 6,040,000

Gymnasium Additions at MS 7,420,000 15,580,000 - - - - 23,000,000

Elsik Softball Competition Field - 334,000 - - - - 334,000

Fieldhouse Weight Room - 500,000 - - - - 500,000

Olle Ensemble Room - 306,000 - - - - 306,000

Restrooms - - - 11,075,000 - - 11,075,000

ADA restrooms - 1,335,600 - - - - 1,335,600

Crump ADA seating - - - 602,000 - - 602,000

Youens Library Expansion - - - 963,000 - - 963,000

Facility Assessment - 11,130,000 16,205,000 12,040,000 14,950,000 15,506,400 69,831,400

Entry Canopies - - - 4,200,000 - - 4,200,000

Reception Areas - - - 843,000 - - 843,000

Partitions, curtains & sound systs. - - - 2,800,000 - - 2,800,000

Pre-K Facilities - - - - 37,400,000 47,600,000 85,000,000

Total 61,810,000$ 80,535,600$ 28,125,000$ 52,073,000$ 53,850,000$ 64,606,400$ 341,000,000$

Project 2011-12 2012-13 2013-14 2014-15 Total

Capital Improvements 10,000,000$ 3,800,000$ 5,000,000$ 16,500,000$ 35,300,000$


Capital Projects (continued) Long-Range Plan for Capital Projects (continued) The first step in this planning process is to project student enrollment, which is done by grade level, using a ten-year forecast. Any new facility requirements are determined using these enrollment estimates. A Capital Improvement Plan is developed during the bond referendum planning process, and is refined on an annual basis, based on a needs assessment. Once these expenditure needs are known, a financial plan is developed to meet these needs. Major Capital Projects & Impact on General Operating Budget Capital projects can affect operating costs through four primary ways: utilities, increased staffing, custodial and maintenance costs and insurance. The most significant impact on the operating budget occurs when a new school/building is constructed and all of the recurring costs like staffing and utilities are added to the operating budget. Any of the new facilities / additions that are being constructed with bonds from the new referendum will not open until after this budget year, so no new operating costs for those have been included in the current year general fund budget.

Utilities – The 2015-16 budget for utilities (including electricity, gas and water) decreased approximately $560,000 from the 2014-15 budget. We are expecting to further reduce utilities costs through our agreement with Cynergistic, an energy conservation company. The District participates in the Texas SCORE (School Conserving Resources) Program and receives direct cash rebates through this program. The SCORE Program is a market transformation program offered to K-12 school districts and higher education customers in the CenterPoint Energy, Inc. electric distribution service territory. The program helps administrators and facility supervisors operate their buildings more efficiently by understanding the technical and financial benefits of investing in energy efficiency. The program is of no cost to participants and provides a framework for implementing a wide range of efficiency measures. Customers enrolling in the program receive technical and energy management assistance to help them make decisions about cost effective investments in facility energy efficiency. Partners also receive direct cash incentives for completed energy efficiency projects that reduce peak electric demand. Incentives are worth $125/kW plus $0.02/kWh for lighting projects and $165/kW plus $0.03/kWh for HVAC projects that reduce peak kW demand. The following chart details the incentives we have received and the estimated energy savings.

Savings

Year Paid /KwH Project2007 $13,293 174,796 Holmquist new; Chancellor & Sneed 8 classroom additions2008 12,543 129,752 Chambers HVAC, Misc. Roofs 2009 46,329 626,774 Phase 1 Lighting retrofit ( 5 of 8 campuses)2010 22,933 247,906 2009 Roof Replacement2010 28,215 403,391 Chambers, Chancellor,Smith Phase 1 Retrofit (3 of 8)2010 12,217 99,236 O'Donnell Chiller Replacement2011 217,998 3,219,660 Phase 2 & 3 Lighting retrofit2011 75,057 692,180 Balance of Phase 3 Retrofit & Hastings HVAC2012 21,162 249,238 Phase 4 Gym/Café Light retrofit to T5-Highbay2012 15,402 98,362 Chiller Replacement-Hicks,Crossroads, Kerr, & Maintenance2014 1,664 13,260 Chiller Replacement- Smith, LED lights Hicks & Youngblood2015 5,764 36,518 Chiller Rep - Chancellor, LED lights at Natatorium & ASF DX Unit

466,814$ 5,954,555


Capital Projects FundConstruction 13,348,000$ Architects/Fees 852,000

14,200,000$

Capital Projects (continued)

Major Capital Projects & Impact on General Operating Budget (continued) Staffing – There were no increases to 2015-16 staffing costs due to capital projects. None of the larger construction projects are scheduled to be completed prior August 31, 2016, so the operating budget will not be impacted until the following year. Custodial / Maintenance Costs – These changes to the budget are detailed in the project descriptions below if applicable. Insurance - Unlike homeowners, Alief ISD does not purchase insurance covering every loss. Instead, the district purchases a loss value for the total district. The District has coverage of up to $100,000,000 in covered losses. The property insurance budget for 2015-16, increased approximately $62,000 from 2014-15. The cost fluctuates in the market based on current or recent events such as excessive hurricanes and/or tornadoes throughout the country. This policy rate will not change as a result of the new projects and/or construction.

The following listing details the current (2014-15 and 2015-16) major capital projects (funded by 2016 Bond proceeds, the general fund transfer to capital projects and the 2015-16 general fund budget) and the impact the project will have on the District’s operating budget. For this purpose, major is defined as a project with a budget of $750,000 or greater.

Career Center - Scheduled to be completed in the Spring of 2018. The 240,000 s.f. Career Center will provide space for Career and Technology Education classes in the areas of Vet Tech, Engineering, Architecture, Welding, Construction, Robotics, Automotive, Culinary, IT and front office administration. The construction type is tilt wall and steel frame on a floating concrete slab with grade beams and piers. The total budget for this project will be $76.6 million which will be funded from both the 2016 and 2017 Bond Series. The amount budgeted from the 2016 Bond Series is listed below. There is no anticipated impact on the operating budget in 2016 since the project will be in the very early phases.

Kerr Fine Arts Addition – Scheduled to be completed in August, 2017. This 31,987 s.f. addition is for a theater, orchestra and band hall with an interior remodel for art and choir areas. The construction type is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. This entire project is to be funded by the 2016 Bond Series. There is no anticipated impact on the operating budget in 2016 since the project will be in the very early phases.

Capital Projects FundConstruction 33,900,000$ Architects/Fees 3,200,000

37,100,000$


Capital Projects FundBldg improvements - Districtwide 4,100,000


7,420,000$

Capital Projects (continued) Major Capital Projects & Impact on General Operating Budget (continued)

Outley Elementary Addition – Scheduled to be completed in December, 2016. This

16,800 s.f. addition is for a gymnasium/bleachers and 11 classrooms to include a conference room, restrooms, storage and an IDF (Intermediate Distribution Frame) room as well as interior repurposing of the existing gym to enlarge the existing cafeteria. The construction type is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. A standing seam metal roof will match the existing roof. There is no anticipated impact on the operating budget in 2016 since the project will be in the very early phases.

Middle School Gymnasiums at each of the 6 middle schools – Scheduled to be completed at various dates starting in November, 2016 through August, 2017. These approximately 13,000 s.f. gymnasium additions with bleachers will include restrooms, storage and IDF room. The construction type for all is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. Each of our middle schools only has one gymnasium now, so the additions will allow for more students to participate in sports. There is no anticipated impact on the operating budget in 2016 since the project will be completed in phases during the 2016-17 budget year.

Phone System Replacement – This project encompasses the supply and installation of a district-wide integrated VoIP telephone system to provide district telephony communications throughout the Alief Independent School District (53 sites) and to replace a system that will no longer be supported by the manufacturer--with some components already labeled as “end of life.” The new system will provide features essential to the operation of the district; i.e. call center to process/manage contacts to the Technology Help Desk, telephones in every classroom to ensure a point of contact in the event of an emergency, call management to ensure that the telephone system is providing optimal service in terms of the way calls are routed, and a new voice mail system with full auto-attendant capabilities. We anticipate an increase in annual maintenance costs of close to $100,000 depending on the vendor that we choose based on the initial quotes that have been received.


1,590,000$


Capital Projects Fund

Bldg improvements - Districtwide 946,500

946,500$


Upgrade HVAC System at Martin Elementary - This project encompass the complete

replacement and/or upgrade of the HVAC system in the original building including air handlers, chillers, building management controls, boilers and associated piping and ductwork as needed. The new system will provide a more energy efficient and code compliant HVAC system in the building. By providing more outside fresh air into the buildings, the system will become compliant with current code, and will provide significantly improved indoor air quality. The higher equipment efficiency will help offset the utility usage from conditioning the increased levels of outside air. We anticipate that the net effect of the increased efficiency combined with the additional levels of outside air going through the system will provide a slight savings on the utilities budget.

Partial roof replacement at Bush and Hicks Elementaries and Youngblood

Intermediate – This project will encompass the complete roof replacement of the original roofs that were installed when Hicks and Youngblood was constructed in 1996, and at Bush in 1997. The roofs have reached their end of life performance expectation. The new roofs will provide better energy performance through upgraded insulation and a reflective surface as well as ensure good indoor air quality through the elimination of water intrusion.

Districtwide HVAC Improvements – This project was for the replacement of the original water cooled chillers and cooling towers with new air cooled chillers at Bush, Collins, Owens and Mata. The new equipment will provide more reliability, good energy efficiency and reduced maintenance. The equipment replaced was at its end of life expectancy and had become very unreliable and needed significant ongoing maintenance to remain operational. Additionally these chillers ran on R 22 refrigerant which is no longer being produced due to EPA guidelines for its elimination.


Bldg improvements - Martin 3,650,000$


Bldg improvements - Bush 955,000$

Bldg improvements - Hicks 886,000

Bldg improvements - Youngblood 886,000

2,727,000$



Vehicles - 2016 Series 1,500,000$

Vehicles - GF Trf to CPF 2,426,214

General Fund

Vehicles 14-15 Actual 192,642

Vehicles 15-16 Budget 2,250,000

6,368,856$


Track Repairs at Hastings, Elsik & Killough – This project will repair and refurbish the tracks which have deteriorated from normal use and the effects of soil movement related to the drought we experienced in the past few years. The tracks will be reduced in size from eight lanes to six. This area where the two lanes were will receive soil work that involves the installation of a geo-membrane that will help stabilize the soil adjacent to the track and reduce the likelihood of future damage to the track from soil expansion and contraction. New curbs will be installed and a new polyurethane running surface will be applied to restore the tracks to a new and safe condition. There is no impact on the operating budget as there is little to no annual maintenance on these tracks.

School Buses – Each year the district purchases a number of buses to continue a replacement cycle program to cycle out older buses. In past years, we spent $750,000 annually from each bond sale to replace some larger buses and a few smaller Special Education buses. However, we have significantly increased this amount with the general fund budget surpluses that we have had. The 2014-15 general fund budget included $2.2M for buses. However, most of these buses could not be received for by year end, so the unspent dollars plus additional funds were transferred to capital projects and designated for bus purchases. The 2015-16 general fund budget includes an additional $2,250,000 for buses. With the 2015 Referendum, we will continue purchasing the replacement cycle of buses using $1.5 million of bond funds in each of the scheduled bond issuances starting with the 2016 Series.


Bldg improvements - Elsik 302,000$

Bldg improvements - Hastings 302,000

Bldg improvements - Killough 330,000

934,000$


Capital Projects (continued) The following schedule details the ages of our existing facilities.

Age Building Year Built Age Building Year Built

50 Youens 1964 27 Hearne 1987

46 Alief Middle School 1968-1970 26 Annex 1988

45 Boone 1969 25 Landis 1989

44 Martin 1970 24 Sneed 1990

43 Chambers 1971 23 Best 1991

42 Smith 1972 22 Kerr 1992

41 Hastings 1973-1978 21 Outley 1993

40 Mahanay 1974 21 O'Donnell 1993

40 Olle 1974 20 Owens 1994

39 Kennedy 1975 19 Klentzman 1995

37 Chancellor 1977

37 Killough 1977

35 Liestman 1979

35 Petrosky 1979

33 Holub 1981

33 Elsik 1981-1985

32 Heflin 1982

31 Cummings 1983

31 Albright 1983

30 Alexander 1984

30 Rees 1984

Age Building Year Built Age Building Year Built

18 Hicks 1996 7 Holmquist 2007

18 Youngblood 1996

17 Bush 1997

15 Collins 1999

15 Mata 1999

15 Ninth Grade Center 1999

14 Miller 2000

13 Taylor 2001

11 Budewig 2003

9 Horn 2005

10-20 Years Old - Ten 0-10 Years Old - One

1964-1985 1986-1995

20-30 Years Old - Ten

1996-2005 2006-2015

30 Years and Older - Twenty-one


Capital Projects (continued) Maintenance Capital Projects - Facility Assessments The long range plan is the vehicle used to concisely list the pressing capital improvement projects that our Maintenance Department feels are the most urgent to address. The year by year totals show a forecast of capital needs by location and facility building system. This section shows the projects coming for the subsequent scheduled bond sales and allows for the ongoing changes required as some building systems reach end of life prior to the expected date. Each year, Maintenance and Construction Departments work together to determine if a building system has reached the lifespan earlier than expected. When project needs are found during the year that are not part of the summer bond sale, several options exist to fund such projects. In recent years, the district has utilized some unassigned bond funds from projects that come in under budget. The district has also utilized funds from the general fund that were transferred to the capital projects fund to cover the abundance of needs during the previous years. Replacement Schedules & Useful Life Assumptions It is not an easy task to maintain documentation for all of the many systems, types of equipment, roofing, flooring, etc. that exist in the many campuses and buildings of a District the size of Alief. Our maintenance department has primarily focused on the big ticket items which are the basis for many items on the Long Range Plan. They have spreadsheets that show age, previous replacements and projected replacements. They have these for: carpeting/gym floors; roofing; HVAC major equipment; and fire alarms. As a district we have a strong philosophy of maintain and repair rather than replacement, so we have not moved any further into documenting other items. For some large ticket items like wall vinyl, the wear and appearance is so related to use/abuse by students that it is hard to come up with a standard cycle. In some instances “new” vinyl at some schools looks worse than 20 year old vinyl at others. Other items like boilers and water heaters are repaired as needed when they break or leak. The same is true for smaller items related to HVAC. For electrical systems, as long as we can get parts, we can maintain our electrical distribution systems indefinitely. We also have a firm that we hired to do a comprehensive facility assessment as part of the research for the Bond Steering Committee. This assessment will be used as another planning tool for future project planning.

Useful Life

in years (unless noted)

Carpeting 20

Roofing

Singleply & Modbit 3 yrs after warranty expiration

Hyload built up 8 yrs after warranty expiration

HVAC 20

AC chiller 15

Rooftop equipment 25

Water cooled chillers 30

Water cooled centrifugal 20

Stainless steel cooling tower 15

Galvanized cooling tower 15


Capital Projects (continued) The following schedules include the detailed campuses, projects and amounts of the total current and planned maintenance capital projects. In some cases, like projects have been combined to one line to condense the length of the project lists. The project schedules for 2014-15 and the next three years are tentative and subject to change as needed.

2014-15

2015-16

There is no budget for facility assessments beyond the major projects listed in the planned May, 2016 bond sale.

Campus Project Amount

Districtwide Phone System Replacement 4,100,000$ Martin HVAC Replacement 3,650,000 Bush, Kennedy, Hicks & Youngblood Partial Roof Replacement 2,727,000 Transportation Buses 2,426,214 Districtwide HVAC Improvments 946,500 Elsik, Hastings & Killough Track Repairs 934,000 Best & O'Donnell Carpet Replacement 697,000 Heflin & Hearne Skylight Replacement 301,000 Kerr Chiller Replacement 229,000 Districtwide Fire alarm Replacement 168,500 Districtwide Skylight Repairs 164,000 Best, Landis & Smith Gym Floor Replacement 90,000 Bush, Hicks & Waterproofing/thru wall Youngblood Flashing Replacement 60,000

16,493,214$


Capital Projects (continued) Maintenance Capital Projects - Facility Assessments (continued)

2016-17

2017-18


Alexander HVAC Replacement 3,594,000$ Mata Roof Replacement 1,168,000 Collins Roof Replacement 1,087,000 Mahanay Roof Replacement Partial 826,000 Smith Roof Replacement Partial 826,000 ENGC Roof Replacement Partial 650,000 HNGC Roof Replacement Partial 650,000 Killough Chiller Replacement 543,000 Owens Carpet Replacement 354,000 Hastings Roof Replacement Partial 342,000 Annex Cooling Tower Replacement 206,000 Killough Cooling Tower Replacement 206,000 Klentzman Cooling Tower Replacement 206,000 Olle Cooling Tower Replacement 206,000 Boone Chiller Replacement 112,000 Transportat. Fire Alarm Replacement 71,000 Natatorium Fire Alarm Replacement 59,000 MIS/PD Fire Alarm Replacement 24,000

11,130,000$


Kennedy HVAC Replacement - air handlers, cont 4,547,000$ Killough Roof Replacement Partial 4,172,000 Taylor Roof Replacement 3,681,000 District Wide Temporary Building Replacements 610,000 Chancellor Carpet Replacement 383,000 Klentzman Carpet Replacement 368,000 O'Donnell Chiller Replacement 331,000 Outley Chiller Replacement 319,000 Liestman Chiller and Cooling Tower Replacement 307,000 Albright Elevator Replacement 307,000 Holub Elevator Replacement 307,000 AMS Roof Replacement Partial 209,000 T-Buildings Carpet 123,000 Petrosky Cooling tower Replacement 123,000 District Wide Miscellaneous Projects < $50K 418,000

16,205,000$


Capital Projects (continued) Capital Outlay Expenditures in the General Fund The amount of money budgeted for capital outlay in the general fund has greatly increased over the last several years due to additional resources being available.

2014-15 (Original Budget)

Actual Actual Budgeted Budget Budget2011-12 2012-13 2013-14 2014-15 2015-16

Capital outlay 965,258$ 3,393,075$ 7,863,560$ 5,780,534$ 5,098,988$

Campus/Department Project Amount

Transportation School buses 2,188,965$ Hearne HVAC replacement/Electrical service upgrade 400,000 Collins Chiller and Cooling tower Replacements 400,000 Mata Chiller and Cooling tower Replacements 400,000 Owens Chiller and Cooling tower Replacements 400,000 Bush Chiller and Cooling tower Replacements 391,500 District Wide Maintenace capital requests 400,675 Olle Fire Alarm Replacement 175,000 Landis Skylight Replacement- Kalwall at entry 145,000 Hicks Chiller Replacement 2 of 2 125,000 Youngblood Chiller Replacement 2 of 2 125,000 Youens Skylight Replacement- Kalwall at entry 125,000 Boone Skylight Replacement -Kalwall 60,000 District Wide Miscellaneous Projects < $50K 444,394

5,780,534$


Capital Projects (continued)

Capital Outlay Expenditures in the General Fund (continued)

2015-16

Campus/Department Project Cost

Transportation Buses 2,250,000$ Transportation Safety Software 500,000 Districtwide Security Equipment Replacement 330,000 Districtwide Security Projects - fencing, lighting 260,000 Districtwide Air Condi tinging Projects 230,000 Police Dept Safety Software 200,000 Alief MS Remodel Stairs - add guard rails 150,000 5 campuses Wall Panel Replacement 142,500 4 campuses Sewer Line Repairs/Replacement 136,000 Taylor Replace Generator 125,000 Holub & Outley Gutter & Downspout Replacement 108,000 Transportation Upgrade Oil Tanks 100,000 Districtwide Electrical Repair and Replacement 97,000 Maintenance F750 Truck 82,000 Maintenance 3 1/2 Ton Cargo Vans 69,000 Special Ed Software for Dyslexia 65,000 Districtwide Miscellaneous Projects < $50K 254,488

5,098,988$


Financial Overview

General Fund

35,000

40,000

45,000

50,000

Enrollment Trend

Total Enrollment

General Fund General Fund Overview

The General Fund is used to account for all financial transactions not properly included in other funds. The principal sources of revenue include local property taxes and state aid. Expenditures include all costs associated with the daily operations of the schools.

Enrollment Trend

The first step in building the General Fund budget is to develop accurate estimates of student enrollment. State revenue estimates, as well as campus expenditure and staffing allocations, rely heavily upon enrollment data. In February of each year, a Long-Range Plan is presented to the Board which details enrollment projections, facilities plans and the resulting financial forecast.

The primary enrollment forecasting technique used by the District is the cohort-survival method. This model uses historical data to project the number of students based on a survival rate. In addition to cohort-survival techniques, linear regression and demographic information are incorporated into these projections.

The District experienced fairly significant increases in enrollment during the 1990’s– approximately 1,300-1,500 students per year. The rate of increase then began to decline for several years. However, in 2005-06, Alief experienced a large boost in enrollment (1,974 students) due to evacuee students as a result of hurricanes Katrina and Rita. Enrollment declined in fiscal year 2006-07 by 1,924 and in 2007-08 by 601. For the next three years annual increases were between 200 and 250 students. In 2011-12, enrollment decreased by 366 (0.80%) to 45,464 followed by an increases of 309 students (0.70%) in 2012-13, and 540 students (1.18%) in 2013-14. The projected increase for 2014-15 was 268; however, there was a fairly significant increase of 1,063 (2.30%). This level of increase is not expected to continue. With a large number of students residing in apartments, this enrollment variation was directly tied to apartment occupancy rates. There is very minimal residential construction within the district boundaries and minimal amounts of vacant land for such construction. Based on these facts and the trends for the last several years, the expectation is that we will continue to see fairly flat enrollment for the foreseeable future (+/- 1%-2%). The projection for 2015-16 is 47,751 – an increase of 375 students (0.79%) from the prior year.

District personnel continually monitor enrollment and apartment occupancy rates throughout the year. Contingency plans are implemented when actual enrollment is significantly different from these estimates. In order to gain a broader perspective on the factors influencing projected enrollment, the district will hire an external demographer (budgeted at $75,000) during the 2015-16 school year to develop a 10-year enrollment projection.


20,000,000 40,000,000 60,000,000 80,000,000

100,000,000 120,000,000 140,000,000 160,000,000 180,000,000 200,000,000 220,000,000 240,000,000 260,000,000 280,000,000

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

Revenue Source Trend

State

Local

General Fund (continued)

Revenue Trends and Assumptions

Approximately 61% of the funding in the General Fund will come from the State in fiscal year 2015-16 – down slightly from 62% in 2014-15. The remainder of the revenue necessary to fund operating expenditures is derived primarily from local property taxes.

Local Revenue

The primary source of local revenue is tax collections. In order to budget tax revenue, district personnel must estimate the property value, apply the tax rate to that value and estimate the collection percentage. State law requires the district to adopt a budget by August 31st of each year. The Harris County Appraisal District (HCAD) appraises all District property and the district must receive the certified tax rolls prior to adopting a tax rate. HCAD provided the certified tax roll to the district in time to adopt a tax rate immediately following budget adoption at the August 25, 2015, Board meeting.

We are currently projecting an adjusted property value of approximately $13.7 billion for 2015-16. The Texas Legislature passed Senate Bill 1 which included an increase in the state mandated homestead exemption from $10,000 to $25,000, subject to voter approval in a November 2015 election. The estimated reduction in taxable value for Alief as a result of this additional exemption is approximately $284 million. The State will provide hold harmless funding for the loss in revenue from the exemption increase. Districts were required to calculate budgets, effective tax rates, and rollback tax rates based on the assumption that the $25,000 exemption would be approved by the voters in November.

The property value increase as compared to 2014-15, without the additional exemption, is 9.64%. The actual increase, after adjustment, is approximately 7.42% from the 2014-15 value. This follows an increase of 11.39% for the prior year. It appears that the Houston economy has rebounded from the 2009-10 recession and continued moderate growth in values is expected.

The local property tax revenue budget was computed using a tax rate of $1.125 – no change from the 2014-15 tax rate. Total tax revenue is budgeted at $152.4 million, up from $141.8 million projected for the previous year due to the property value increase. 70 2015-16 Alief ISD Budget Document

87%

6%5%

1%1%

Expenditures by Major Object

Payroll

Purch. Svcs.

Supplies

Other op.

Capital Outlay

General Fund (continued) State Revenue

The Texas Legislature meets biennially, during odd numbered years. During the last three Legislative sessions the structure of the school finance system remained relatively unchanged, with some increases provided in the funding elements.

Under Tier I of the State system, the State subsidizes tax receipts as needed to produce a basic allotment for each student in average daily attendance. To be eligible for this subsidy, a District must levy a property tax of at least $1.00 (the compressed rate) per $100 of taxable value. The basic allotment was increased from $5,040 in 2014-15 to $5,140 for the 2015-16 and 2016-17 fiscal years.

Alief’s total State/local Tier I entitlement increased by $11.8 million in 2015-16 due to the formula increase ($6.4 million) and increases in ADA and other student counts ($5.4 million). Prior year property value is used to determine the local and State portions of the Tier I entitlement. As local property value increases, the State portion of Tier I decreases. Since Alief’s prior year value increased 11.39%, the local share of Tier I increased approximately $10.4 million, resulting in a minimal increase of $1.4 million in Tier I funding for 2015-16.

Texas school districts have been operating under a “Target Revenue” system since 2006-07. Each district’s target revenue amount is based on the revenue they generated in the 2005-06 fiscal year. This system was implemented when the Legislature mandated reductions in local property tax rates while guaranteeing districts that they would receive the funds to cover this reduction from the State. If the amounts generated under Tier I are not sufficient to maintain the target revenue amounts, the district receives ASATR (Additional State Aid for Tax Reductions) to bring the funding up to the target. Alief is a formula (not target) revenue district – the amount of revenue generated by the formulas is above the target amount; therefore Alief does not receive ASATR and changes in that funding source do not affect the district. This is primarily due to the fact that Alief has a relatively low target revenue amount per student.

Texas districts also receive Tier II (or enrichment) funding. In the first level of Tier II, for the first six pennies of tax rate that a District levies above the compressed rate, the State will subsidize tax receipts as needed to produce a guaranteed level of revenue per student per penny of property tax levy. This guaranteed yield is set at the Austin ISD yield per penny – $74.28 for 2015-16 and $77.53 for 2016-17. The guaranteed yield on each of the additional pennies above the compressed rate plus six cents is fixed at $31.95 for all years. Tier II funding will increase by only $3.8 million for 2015-16. The increase due to the increase in the guaranteed yield ($5.0 million) is partially offset by increases in the local share ($1.2 million) due to increased property value.

Expenditure Summary

The proposed General Fund expenditure budget for 2015-16 is $425.9 million. This budget is an increase of approximately 9.5% over projected fiscal year 2014-15 expenditure levels.


General Fund (continued)

Expenditure Summary (continued)

Approximately 87% of the district’s budget is in the area of payroll and employee benefits. Providing the best compensation package for all district employees is a budget priority and an essential part of retaining and recruiting quality staff. The district was able to give employees a raise of 4% on the mid-point for 2015-16 and raise starting salaries for new teachers to $52,000. This decision was announced early in the budget process in order to maximize the impact on retention and recruiting. The cost of the salary increase was approximately $10.4 million. Additional increases in payroll related expenditures are due to additional positions ($5.3 million), increases health insurance costs ($3.1 million), and an increase in TRS on behalf expenditures ($1.3 million). A total of 114.5 new positions were approved, including 53.5 teaching positions. Other significant position increases included Pre-K aides (17) and other campus paraprofessionals (13).

The overall increase in the non-payroll related expenditures was $4.0 million or 7.8%. Campus base per-pupil allotments remained the same, while supplemental allocations and campus innovation grants funds increased slightly at a cost of approximately $300,000.

Other significant area of budgetary focus included technology plan ($4.7 million), school bus and other vehicle replacements ($2.4 million), and facility repair, maintenance and upgrades ($2.7 million).

Operating Transfers

In fiscal year 2014-15, the district transferred approximately $16.5 million to the capital projects fund and $0.5 million to the debt service fund. The $16.5 million was transferred for school bus purchases ($2.4 million), capital improvement projects ($10.0 million) and phone system replacement ($4.1 million). These transfers were possible due to receipt of additional revenue after budget adoption (increase in property value, enrollment above projections, and prior year settlements from the State). The $0.5 million transfer to the debt service fund was included in the original adopted budget. Preliminary projections indicated that the district would be able to reduce the debt service tax rate by 1/2 penny in 2014-15. However, with the $0.5 million transfer from the general fund, a full penny rate reduction was feasible.

Fund Balance Impact

Current projections indicate that the district will add a minor amount to fund balance for fiscal year 2014-15 bringing ending fund balance to approximately $105.4 million. The fiscal year 2015-16 adopted budget includes a $2.7 million increase in the general fund budget bringing total fund balance to approximately $108.1 million. The projected fund balance represents approximately 25% of annual budgeted expenditures or 3.04 months of expenditures. This is a healthy fund balance level which provides needed stability given uncertainty in projections of future revenues and expenditures.

2014-15 2015-16

Elementary base allotment 93.00$ 93.00$

Intermediate base allotment 97.00 97.00

Middle base allotment 101.00 101.00

High school base allotment 112.00 112.00

Supplmental allocation 25.00 30.00

Campus innovation grants 33.00 35.00


Actual Actual Actual

2011-12 2012-13 2013-14

Revenues

5711 Current taxes 117,226,837$ 119,214,905$ 127,840,941$

5712-19 Taxes-delinquent, P&I 1,661,521 1,722,542 1,789,032

5739 Summer school & day care 178,566 153,039 132,205

5742 Investment earnings 270,129 196,646 136,261

5743 Facility rental 112,854 101,046 82,254

5752 Athletics/concessions 214,890 218,260 223,026

5753 After school program - - -

5744-69 Miscellaneous local revenue 1,514,700 1,335,660 1,558,938

Total Local Revenues 121,179,497 122,942,098 131,762,657

5812 Foundation school fund 201,888,269 209,389,694 229,241,973

5814 Other state revenue 7,002 29,872 170,937

5831 TRS On-behalf contribution 16,270,543 15,496,028 17,611,070

Total State Revenues 218,165,814 224,915,594 247,023,980

5929 Miscellaneous federal revenue 10,072,261 11,739,138 9,482,192

Total Revenues 349,417,572 359,596,830 388,268,829

Expenditures

11 Instruction 210,640,401 219,634,524 230,621,838

12 Instructional resources & media services 4,666,947 4,672,225 4,651,386

13 Curriculum & staff development 3,027,216 3,091,707 3,839,588

21 Instructional leadership 3,292,207 3,420,448 4,205,246

23 School leadership 23,438,091 23,616,105 24,454,391

31 Guidance, counseling, & evaluation 15,133,478 14,544,882 16,466,867

32 Social work services 282,783 266,573 308,704

33 Health services 3,379,584 3,578,998 4,134,852

34 Student transportation 13,245,120 13,750,535 14,127,990

35 Food services - - -

36 Cocurricular/extracurricular activities 3,547,835 3,918,686 4,040,203

41 General administration 7,318,109 7,204,939 7,714,503

51 Plant maintenance & operations 35,114,156 33,671,350 34,568,058

52 Security & monitoring services 5,150,148 5,049,173 5,653,261

53 Data processing services 2,930,948 2,926,067 3,254,278

61 Community service 1,197,542 1,205,120 1,864,899

81 Facilities acquisition & construction 536,979 3,247,323 3,851,314

93 Payments to fiscal agent 381,853 379,426 424,170

95 Payments to JJAEP 233,061 142,318 411,477

99 Other intergovernmental charges 1,161,250 1,139,493 1,113,194

Total Expenditures 334,677,708 345,459,892 365,706,219

Revenues Over Expenditures 14,739,864 14,136,938 22,562,610

Other Financing (Uses) (10,000,000) (7,846,002) (16,022,410)

Net Change in Fund Balance 4,739,864 6,290,936 6,540,200

Fund Balances, beginning 87,740,066 92,479,930 98,770,866

Fund Balances, ending 92,479,930$ 98,770,866$ 105,311,066$

Years Ended August 31, 2012 - August 31, 2016 (Budgeted)

General Fund

Five Year Summary of Revenues & Expenditures by Major Object & Function


Amended

Budget Projected Budget

2014-15 2014-15 2015-16

140,765,654$ 141,837,970$ 152,395,614$

1,700,000 1,500,000 1,200,000

150,000 140,000 702,000

150,000 135,000 146,000

98,495 85,000 90,000

237,788 235,000 300,000

- - 670,180

1,911,769 1,540,000 1,448,887

145,013,706 145,472,970 156,952,681

238,634,587 237,501,896 241,127,710

3,078,776 3,122,286 173,603

18,500,000 18,582,355 19,900,466

260,213,363 259,206,537 261,201,779

10,043,416 10,087,536 10,460,764

415,270,485 414,767,043 428,615,224

255,273,218 254,003,010 274,719,189

5,181,037 5,045,563 4,802,316

4,353,519 3,964,831 4,163,861

4,584,285 4,506,157 4,785,079

26,038,687 25,892,741 28,043,476

18,691,414 18,394,617 19,995,713

374,116 344,532 370,142

5,035,043 4,893,727 5,292,856

16,121,000 15,556,168 16,369,036

180,000 55,762 180,000

5,509,016 4,558,248 4,917,359

8,569,046 8,214,963 8,470,374

37,133,307 35,794,598 38,118,117

6,018,045 5,857,526 6,573,968

3,414,576 3,268,960 3,277,047

2,929,956 2,069,684 2,814,248

3,340,048 3,190,012 702,443

426,600 423,993 420,000

500,000 429,416 500,000

1,295,000 1,249,730 1,400,000

404,967,913 397,714,238 425,915,224

10,302,572 17,052,805 2,700,000

(16,500,000) (16,993,214)

(6,197,428) 59,591 2,700,000

105,311,066 105,311,066 105,370,657

99,113,638$ 105,370,657$ 108,070,657$


Amended

Actual Actual Actual Budget Projected Budget

2011-12 2012-13 2013-14 2014-15 2014-15 2015-16

6100 Payroll costs 295,150,503$ 303,483,422$ 315,884,602$ 348,615,542$ 346,276,024$ 370,461,789$

6200 Purchased & contracted serv. 21,788,088 19,939,828 22,128,151 24,692,674 23,045,622 23,645,156

6300 Supplies and materials 11,809,635 13,405,966 16,516,494 19,312,094 17,438,661 19,823,837

6400 Other operating expenditures 4,964,224 5,237,601 5,832,303 7,321,088 6,583,025 6,885,454

6600 Capital outlay 965,258 3,393,075 5,344,669 5,026,515 4,370,906 5,098,988

Total Expenditures 334,677,708$ 345,459,892$ 365,706,219$ 404,967,913$ 397,714,238$ 425,915,224$

General Fund

Expenditure Summary by Major ObjectYears Ended August 31, 2012 - August 31, 2016 (Budgeted)

86.98%

5.55%

4.65% 1.62%1.20%

Expenditures by Major Object

Payroll costs

Purchased & contractedserv.

Supplies and materials

Other operating expenditures

Capital outlay


Amended

Actual Budget Projected Budget

2013-14 2014-15 2014-15 2015-16

11 - Instruction

6100 Payroll costs 216,316,380$ 237,319,022$ 237,691,705$ 256,448,081$

6200 Purchased and contracted services 5,682,356 5,853,261 5,171,343 5,535,357

6300 Supplies and materials 7,923,925 10,597,063 10,218,431 12,188,388

6400 Other operating expenditures 427,742 752,644 643,066 482,363

6600 Capital outlay 271,435 751,228 278,465 65,000

Total Function 11 230,621,838 255,273,218 254,003,010 274,719,189

12 - Instructional resources and media

6100 Payroll costs 4,129,262 4,664,347 4,529,954 4,341,486

6200 Purchased and contracted services 56,924 67,926 72,396 61,897

6300 Supplies and materials 413,251 447,369 441,783 391,173


6600 Capital outlay 49,800 - - -

Total Function 12 4,651,386 5,181,037 5,045,563 4,802,316

13 - Curriculum and staff development

6100 Payroll costs 3,037,984 3,510,376 3,289,479 3,621,905




Total Function 13 3,839,588 4,353,519 3,964,831 4,163,861

21 - Instructional leadership

6100 Payroll costs 3,629,165 4,192,559 4,211,051 4,379,524




6600 Capital outlay 34,438 - - -

Total Function 21 4,205,246 4,584,285 4,506,157 4,785,079

23 - School leadership

6100 Payroll costs 23,941,662 25,799,196 25,731,178 27,861,319




Total Function 23 24,454,391 26,038,687 25,892,741 28,043,476

General Fund

Expenditure Summary by Major Object within FunctionYears Ended August 31, 2014 - August 31, 2016 (Budgeted)


Amended


2013-14 2014-15 2014-15 2015-16

31 -Guidance, counseling, & evaluation

6100 Payroll costs 14,141,209 15,997,815 16,012,092 16,818,371




Total Function 31 16,466,867 18,691,414 18,394,617 19,995,713

32 - Social work services

6100 Payroll costs 287,889 373,050 344,532 350,642

6300 Supplies and materials - 1,066 - -

6400 Other operating expenditures 3,500 - - 1,500

6600 Capital outlay 17,315 - - 18,000

Total Function 32 308,704 374,116 344,532 370,142

33 - Health services

6100 Payroll costs 3,894,287 4,867,402 4,762,820 5,136,274




Total Function 33 4,134,852 5,035,043 4,893,727 5,292,856

34 - Student transportation

6100 Payroll costs 11,340,937 12,076,028 12,067,571 10,841,026



6400 Other operating expenditures (177,150) 654 (44,329) (50,400)

6600 Capital outlay 87,231 942,005 862,532 2,850,000

Total Function 34 14,127,990 16,121,000 15,556,168 16,369,036

35 - Food services

6100 Payroll costs - 30,000 - 30,000

6300 Supplies and materials - 70,000 - 70,000

6400 Other operating expenditures - 80,000 55,762 80,000

- 180,000 55,762 180,000

General Fund

Expenditure Summary by Major Object within Function (continued)Years Ended August 31, 2014 - August 31, 2016 (Budgeted)


Amended


2013-14 2014-15 2014-15 2015-16

36 - Cocurricular/extracurricular

6100 Payroll costs 2,335,721 3,156,307 2,584,356 3,015,009



6400 Other operating expenditures 858,217 1,153,435 1,014,526 1,022,625

6600 Capital outlay 30,214 38,994 38,994 -

Total Function 36 4,040,203 5,509,016 4,558,248 4,917,359

41 - General administration

6100 Payroll costs 5,080,092 5,347,343 5,452,392 5,051,399




6600 Capital outlay 26,146 32,421 27,522 -

Total Function 41 7,714,503 8,569,046 8,214,963 8,470,374

51 - Plant maintenance & operations

6100 Payroll costs 18,315,149 19,876,632 19,258,357 20,901,672



6400 Other operating expenditures 2,817,649 2,967,719 2,875,049 2,980,050

6600 Capital outlay 1,036,115 807,108 861,225 1,851,600

Total Function 51 34,568,058 37,133,307 35,794,598 38,118,117

52 - Security & monitoring services

6100 Payroll costs 5,129,690 5,789,920 5,720,109 6,148,308




6600 Capital outlay 339,739 41,285 18,000 233,100

Total Function 52 5,653,261 6,018,045 5,857,526 6,573,968

53 - Data processing services

6100 Payroll costs 2,201,309 2,465,647 2,311,237 2,428,205



6400 Other operating expenditures 20,428 48,103 39,680 42,718 6600 Capital outlay 251,843 135,948 115,572 81,288

Total Function 53 3,254,278 3,414,576 3,268,960 3,277,047


General Fund


Amended


2013-14 2014-15 2014-15 2015-16

61 - Community services

6100 Payroll costs 1,489,342 2,428,701 1,623,868 2,414,879




Total Function 61 1,864,899 2,929,956 2,069,684 2,814,248

81 - Facilities acquisition & construction

6100 Payroll costs 614,524 721,197 685,323 673,689


6300 Supplies and materials - 100 100 6400 Other operating expenditures 17,677 1,808 2,385 6,334

6600 Capital outlay 3,200,393 2,277,526 2,168,596 -

Total Function 81 3,851,314 3,340,048 3,190,012 702,443

93 - Payments to fiscal agent


Total Function 93 424,170 426,600 423,993 420,000

95 - Payments to JJAEP


Total Function 95 411,477 500,000 429,416 500,000

99 - Other Intergovernmental Charges


Total Function 99 1,113,194 1,295,000 1,249,730 1,400,000

Total Expenditures 365,706,219$ 404,967,913$ 397,714,238$ 425,915,224$

General Fund



Purchased Supplies & Capital

Payroll Services Materials Other Outlay

6100 6200 6300 6400 6600 Total

101 Youens Elementary 5,805,979$ 178,271$ 143,177$ 8,475$ -$ 6,135,902$

102 Boone Elementary 5,070,628 185,983 128,492 10,100 - 5,395,203

103 Martin Elementary 5,383,574 190,230 137,882 5,675 - 5,717,361

104 Chambers Elementary 4,615,612 200,653 121,541 5,000 - 4,942,806

105 Smith Elementary 4,866,720 186,766 130,177 5,800 - 5,189,463

106 Mahanay Elementary 4,371,830 174,462 116,020 7,200 - 4,669,512

107 Kennedy Elementary 4,721,431 115,843 116,758 10,005 - 4,964,037

108 Chancellor Elementary 5,275,490 173,513 146,966 6,500 - 5,602,469

109 Liestman Elementary 4,939,529 191,043 132,475 11,735 - 5,274,782

110 Petrosky Elementary 3,820,995 143,629 99,311 3,330 - 4,067,265

111 Heflin Elementary 4,515,209 177,015 121,468 6,700 - 4,820,392

112 Cummings Elementary 3,687,632 203,338 114,718 5,974 - 4,011,662

113 Rees Elementary 4,182,382 102,836 111,435 3,631 - 4,400,284

114 Alexander Elementary 4,885,345 172,682 119,086 9,010 - 5,186,123

115 Hearne Elementary 5,992,068 169,326 158,315 8,276 - 6,327,985

116 Landis Elementary 5,201,292 195,122 121,626 12,050 - 5,530,090

117 Sneed Elementary 6,535,382 217,147 165,200 8,300 - 6,926,029

118 Best Elementary 5,231,029 192,788 134,761 6,250 - 5,564,828

119 Outley Elementary 5,522,181 144,213 142,437 10,200 - 5,819,031

120 Hicks Elementary 4,998,095 196,864 134,198 7,075 - 5,336,232

121 Bush Elementary 5,390,366 188,388 129,325 16,000 - 5,724,079

122 Collins Elementary 6,046,152 209,682 157,530 15,500 - 6,428,864

123 Horn Elementary 6,039,637 229,805 154,194 23,262 - 6,446,898

124 Holmquist Elementary 6,385,426 189,131 175,055 8,545 - 6,758,157

Total Elem. Schools 123,483,984 4,328,730 3,212,147 214,593 - 131,239,454

140 Owens Intermediate 5,588,237 255,726 157,785 11,900 - 6,013,648

141 Klentzman Intermediate 5,305,785 248,376 157,787 9,511 - 5,721,459

142 Youngblood Intermediate 5,586,839 179,273 180,261 10,500 - 5,956,873

143 Mata Intermediate 5,048,198 206,434 137,616 10,130 - 5,402,378

144 Miller Intermediate 5,073,480 143,008 151,264 2,650 - 5,370,402

145 Budewig Intermediate 6,009,218 228,868 167,115 12,092 - 6,417,293

Total Inter. Schools 32,611,757 1,261,685 951,828 56,783 - 34,882,053

General Fund

Budget Summary: 2015-16Major Object Summary by Organization (Campuses only)

Organization


Purchased Supplies & Capital

Payroll Services Materials Other Outlay

6100 6200 6300 6400 6600 Total

General Fund

Budget Summary: 2015-16Major Object Summary by Organization (Campuses only)

Organization

041 Alief Middle 5,780,410$ 240,790$ 154,620$ 16,265$ -$ 6,192,085$

042 Olle Middle 6,090,319 296,704 190,494 16,580 - 6,594,097

043 Killough Middle 5,715,562 305,367 155,127 20,770 - 6,196,826

044 Holub Middle 5,183,443 246,082 130,483 23,820 - 5,583,828

045 Albright Middle 6,638,262 220,627 182,532 20,216 - 7,061,637

046 O'Donnell Middle 6,706,515 221,784 203,387 18,440 - 7,150,126

Total Middle Schools 36,114,511 1,531,354 1,016,643 116,091 - 38,778,599

001 Hastings High 15,520,701 687,296 547,435 185,445 - 16,940,877

002 Elsik High 15,169,682 575,547 547,001 184,715 - 16,476,945

003 Taylor High School 15,344,563 675,766 479,081 182,371 - 16,681,781

005 Alternative Learning Ctr. 5,000,673 283,147 89,326 1,000 - 5,374,146

006 Kerr High 4,530,765 300,946 125,682 66,348 - 5,023,741

007 9th Grade Ctr. - Hastings 5,961,859 332,351 135,351 20,025 - 6,449,586

008 9th Grade Ctr. - Elsik 5,924,168 329,077 133,076 25,550 - 6,411,871

011 Crossroads 1,169,524 9,763 42,018 1,700 - 1,223,005

012 Early College HS 2,228,907 21,102 187,834 35,054 - 2,472,897

922 Night H.S. / SOAR 2,832,033 15,455 55,598 1,700 - 2,904,786

Total High Schools 73,682,875 3,230,450 2,342,402 703,908 - 79,959,635

Total Campus Costs 265,893,127$ 10,352,219$ 7,523,020$ 1,091,375$ -$ 284,859,741$

Percent of Total 93.34% 3.63% 2.64% 0.38% 0.00% 100.00%



Galena Park Harris 1.5134 1.2433 0.2701

Deer Park Harris 1.5567 1.2367 0.3200

Humble Harris 1.5200 1.1700 0.3500

Aldine Harris 1.2859 1.1334 0.1525 Katy Harris 1.5266 1.1266 0.4000

Alief Harris 1.2800 1.1250 0.1550

Spring Branch Harris 1.3945 1.0900 0.3045

Pasadena Harris 1.4500 1.0700 0.3800

Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500

Dickinson Galveston 1.5400 1.0400 0.5000

Spring Harris 1.5100 1.0400 0.4700

La Porte Harris 1.4500 1.0400 0.4100

Channelview Harris 1.4470 1.0400 0.4070

Cypress-Fairbanks Harris 1.4400 1.0400 0.4000

Goose Creek Harris 1.4319 1.0400 0.3919

Alvin Brazoria 1.4170 1.0400 0.3770

Pearland Brazoria 1.4157 1.0400 0.3757

Clear Creek Galveston 1.4000 1.0400 0.3600

Klein Harris 1.3900 1.0400 0.3500

Fort Bend Fort Bend 1.3400 1.0400 0.3000

Houston Harris 1.1967 1.0267 0.1700

Tomball Harris 1.3600 1.0200 0.3400

Average Tax Rate 1.4207 1.0783 0.3424

Alief Tax Rate 1.2800 1.1250 0.1550

General Fund

Fiscal Year 2014-15

General Fund Tax Rate ComparisonFort Bend and Harris County School Districts

Note: The maximum tax rate prior to the 2006-07 fiscal year for voters for maintenanceand operations was$1.50 per $100 of assessed valuation, unless the distict held an election in the late 1950's or early 1960'sauthorizing a higher rate. In the West Orange-Cove court case, the State's education funding system wasdeemed unconstitutional due to the fact that most districts were taxing at a $1.50 rate thereby creating anunconstitutionalstatewide property tax. Following this Court decision, the Legislature was called into a specialsession and House Bill 1 was passed on May 12, 2006. H.B. 1 compressed school district maintenanceandoperations tax rates by 88.67% of their 2005 rates for fiscal year 2006-07. Districts were then allowed up tofour "enrichment" pennies above the compressed rate without a rollback election. For 2007-08 and forward,the compression rate is 66.67% of the 2005 rate with four pennies available without an election. H.B. 1 alsoset the maximumtax rate for maintenanceand operations at $1.17. Rollback rates are set in most cases suchthat a district cannot adopt a rate higher than the compression rate plus 4 pennies without approval of amajority of the voters. The Alief ISD Board of Trustees adopted general fund tax rate of $1.125 for 2008-09and this rate was approved by the voters in a rollback election held on November 20, 2008. This rate has notchanged since then.


General Fund

Tax Rate Comparisonwith area School Districts

for fiscal year 2014-15


General Fund

Comparison with Area School Districts -Fund Balance as a % of Expenditures

0%

10%

20%

30%

40%

50%

60%

70%

$25

$50

$75

$100

$125

$150

$175

$200

$225

$250

$275

$300

$325

Mill

ions

13-14 Ending Fund Balance 13-14 % of Actual Expenditures


General Fund Organization Summaries

The District is divided into four major divisions. The organizations included in each division are listed below.

Superintendent/ BusinessBoard Services Instruction Campuses

Superintendent Accounting Curriculum 4 High Schools

Board Athletics Elementary Education 2 Ninth Grade Centers

District Administration Business Support Night High School 6 Middle Schools

Communications Parental Involvement 6 Intermediate Schools

Custodial Services Psychological Serv. 24 Elementary Schools

Energy Management Secondary Education 1 Alternative Learning Ctr.

Health Services Special Education 1 DAEP - Crossroads

Human Resources Summer School 1 Early College High School

Maintenance TAAS Management 1 Night High School

MIS Communications and

Natatorium Public Relations

Personnel

Planning & Facilities

Printing Services

Pupil Personnel Serv.

Purchasing

Risk Management

Security

Student Services

Tax Office

Transportation

Warehouse

Organization Summaries


Amended Budget % of Proposed Budget % of2014-15 Total 2015-16 Total

Payroll costs: by object6119 Teachers / other professionals 286,084$ 23.49% 300,730$ 19.41%6126 Clerical and ancillary 55,041 4.52% 57,793 3.73%61XX Benefits and other payroll costs 54,455 4.47% 56,197 3.63%

395,580 32.48% 414,720 26.77%

Non-Payroll costs: by functional area41 General Administration 650,238 53.38% 913,850 59.00%51 Plant Maintenance & Operations 172,266 14.14% 220,442 14.23%

822,504 67.52% 1,134,292 73.23%

Total Annual Operating Budget 1,218,084$ 100.00% 1,549,012$ 100.00%

Budgeted Staff: 2014-15 2015-16

Administrators 1.0 1.0 Clerical 1.0 1.0

2.0 2.0

Enrollment 47,376 47,751 Total Annual Operating Costs per Student 26$ 32$ 26.17%

Superintendent / Board2015-16 General Fund Budget


Business Division Fiscal Year 2015-16 Goals

Goal #1 Alief ISD will provide a safe and secure environment for all students and staff:

Campus security enhancements.

Present Situation:

Alief ISD installed a variety of safety and security enhancements during the summer months of 2014 which were implemented during the 2014-15 school year including: security vestibules, panic buttons, keyless card key door locks, fencing around perimeters of exterior buildings, lockdown automatic locks for entry doors and security cameras. Additionally, district personnel have identified the need to increase lighting in parking lots and around buildings and also increase fencing at several campuses.

Objective/ Improvement:

After implementation of the safety and security enhancements during the 2014-15 school year, additional needs were identified by principals and other stakeholders to further refine the system.

Budget Impact: Goal #2 Present Situation:

Additional access points, card keys, and miscellaneous hardware additions/replacements were budgeted at a cost of $395,000. The 2015-16 budget also includes $250,000 for lighting/fencing projects. Alief ISD will provide a safe and secure environment for all students and staff: Transportation Department improvements. The Transportation Director has identified a need for additional training for bus drivers and attendants. Also, software/equipment solutions are available that would allow for real time tracking of all school buses, increased management capabilities for supervisors, increased customer service capabilities, and student accountability.


To improve training for transportation drivers and enhance student safety and accountability for students travelling to/from school.

Budget Impact:

Safety training videos, budgeted at a cost of $5,500, will be purchased for use in driver training meetings. An RFP will be issued to evaluate and purchase an appropriate software/hardware system with an estimated cost budgeted of $500,000.

Goal #3 Alief ISD will efficiently and effectively manage tax payer funds and capital

improvement plans that benefit students, staff and the community.

Present Situation: Objective/ Improvement:

Alief ISD had a successful bond referendum in May, 2015 with the voters authorizing $341,000,000 in additional debt to be issued over the next 6 years for various new facilities and renovation of existing facilities. During the 2014-15 school year, a bond steering committee was formed to evaluate districts needs leading up to the referendum. Many identified minor capital projects were not included in the final bond package and will need to be addressed in future general fund budgets. Available funds in the 2015-16 budget year need to be allocated to meet the need for minor capital improvements and bus replacement cycle purchases.

Budget Impact:

The 2015-16 general fund budget includes $2,250,000 for school bus replacements and $218,000 for other replacement vehicles. Additionally, $1,100,000 was included in the budget for minor renovations at various campuses.


Goal #4

Alief ISD will expand the use of technology for the purpose of improving student and staff preparation, instruction, effectiveness and efficiency.

Present Situation:

The District has invested significant resources in technology equipment, software, infrastructure and a robust Wi-Fi network. During the 2014-15 school year, the Acceptable Use Policy/Responsible Use policy was revised and campuses began implementing “Bring Your Own Device (BYOD) utilizing the Wi-Fi network in addition to the many district owned devices available.


To continue implementation of the District Technology Plan, including expansion of supplemental devices and purchase of replacement cycle computer.

Budget Impact:

The District Technology Plan was funded through a general fund allocation of $4.7M – including $200,000 for supplemental devices. Additionally, supplemental allocations were provided to campuses totaling $1.44M ($30/student) to assist with technology enhancements to meet their campus needs.



Payroll costs: by object6118 Extra duty pay - clerical 227,000$ 0.30% 270,500$ 0.36%6119 Teachers / other professionals 8,334,449 11.19% 8,157,257 10.97%6121 Extra duty pay - clerical 1,861,948 2.50% 1,718,000 2.31%6126 Clerical and ancillary 29,754,552 39.94% 29,237,114 39.33%6129 Part-time / temporary 554,298 0.74% 585,000 0.79%61XX Benefits and other payroll costs 9,644,691 12.95% 10,411,150 14.00%

50,376,938 67.62% 50,379,021 67.76%

Non-Payroll costs: by functional area11 Instruction 2,215,119 2.97% 2,464,734 3.32%12 Instructional Resources 10,177 0.01% - 0.00%13 Curriculum & Instruction 11,507 0.02% - 0.00%21 Instructional Leadership 5,600 0.01% 5,900 0.01%23 School Leadership 24,750 0.03% - 0.00%31 Guidance, Counselinf, & Eval - 0.00% - 0.00%32 Social Work Services 1,066 0.00% - 0.00%33 Health Services 12,983 0.02% 55,932 0.08%34 Student Transportation 4,044,971 5.43% 5,528,010 7.44%35 Food services 150,000 0.20% 150,000 0.20%36 Cocurricular Activities 1,276,448 1.71% 1,241,495 1.67%41 General Administration 2,162,718 2.90% 2,312,464 3.11%51 Plant Maintenance & Operations 9,079,434 12.19% 9,477,439 12.75%52 Security & Monitoring Service 228,125 0.31% 425,660 0.57%53 Data Processing 948,928 1.27% 848,842 1.14%61 Community Services 37,665 0.05% 28,700 0.04%81 Facilities Acquisition & Const 2,618,558 3.51% 28,754 0.04%99 Other Governmental Charges 1,295,000 1.74% 1,400,000 1.88%

24,123,049 32.38% 23,967,930 32.24%



Administrators 25.0 25.0 Clerical 95.0 100.0 Manual Trades 1,002.0 1,007.0 Professionals 55.0 55.0

1,177.0 1,187.0

Enrollment 47,376 47,751 Total Annual Operating Costs per Studen 1,573$ 1,557$ -0.99%

Business Services Division2015-16 General Fund Budget


Instruction Division and Campuses Fiscal Year 2015-16 Goals

Goal #1 To prepare all students for a successful transition to multiple post-secondary

opportunities: Career Center/CTE Early College High School

Present Situation:

With over 65 course offerings representing 14 of the 16 national career clusters, CTE in Alief currently provides students with opportunities throughout their middle and high school career to take career assessments; earn college credit while in high school; gain work-based learning experiences; and achieve industry certifications/qualifications all prior to their graduation. To help continue the growth in this area a new Alief Career Center is being developed and instructional programming for a CTE Early College High School is being launched. The CTE ECHS will be located at the Houston Community College (HCC) Bissonnet Campus.


A historical overview of the CTE offerings, programs and clusters at current campuses has been shared with stakeholders. Meetings with middle and high school CTE teachers, architects and other business partners have been held to discuss programming and schematics. Tours of existing career centers in other districts have taken place. All stakeholders are being involved as work progresses on the Alief Career Center and the enhancement to our student’s college and career preparations. Work with HCC is underway to finalize degree plans for current freshmen and to identify needs for instructional staff to meet the academic/core requirements at the CTE ECHS for all cohorts.

Budget Impact:

In May of 2016, the District will issue the first installment of bonds approved in the 2015 Bond Referendum with a large portion going toward the construction of the Alief Career Center. The debt service budget includes the first interest payment on these bonds. The general fund budget also includes $385K for seven additional CTE teachers that are being added now as this program grows. A CTE project clerk was added at the CTE ECHS to assist in the program’s organization and facilitate continued growth.

Goal #2

To prepare all students for a successful transition to multiple post-secondary opportunities: Action Based Learning

Present Situation:

At this time there are 11 campuses that have the Action Based Learning (ABL) Lab and more that have added kinesthetic furniture in classrooms to allow for more movement (pedal desks, standing desks, wobble chairs, stability balls, etc.). High school CLCs also have kinesthetic equipment for use during the school day. Labs are designed to allow students to learn while moving, preparing and wiring up the brain. We are also training all new teachers to the district in the concept of Action Based Learning and training campus level personnel to be the experts on their campus


Action Based learning is purposeful movement that utilizes the natural link between the body and the brain to maximize learning. Our goal with the concept of ABL is to change brains and prepare brains for maximum achievement, increase positive behavior, and increase attendance. The goal is to expand ABL labs and kinesthetic classrooms to more campuses, work with special education and Response to Intervention (RTI) to include more labs in more places, and work with high school in incorporate more labs in physical education and content.

Budget Impact:

The budget has been increased approximately $175,000 for equipment, travel, technology and training. Action Based Learning integrators were budgeted at a cost of $132,000 to facilitate training and implementation of the program.


Goal #4 To prepare all students for a successful transition to multiple post-secondary

opportunities: Pre-K Partnerships/Programming

Present Situation:

An Early Childhood Transition Facilitator was hired and will host bi-monthly webinars that focus on developing Phonemic Awareness in Young Children. Each session will showcase different games and strategies from the book. A question/answer period will end each of the sessions. All PK specialists, teachers and paraprofessionals have been invited to view the webinars. All daycares in our area will have the ability to use a link on our website so they can view it as well. A Daycare to District Partnership Committee has been organized and will facilitate the creation of campus level Early Childhood (EC) transition plans for each campus. Additional staffing was added to our PK classrooms to reach the goal of 11:1 ratio.


The District to Daycare Partnership Committee in conjunction with the PK team leaders and West Houston P-16 members will research Early Childhood Quality Standards. The goal of this group is to develop quality standards for implementation in the 2016-17 school year.

Budget Impact:

The budget was increased by $374,000 for 17 additional Pre-K aides to provide for an adult/child ratio of 11:1 in all Pre-K classrooms. The Early Childhood Transition Facilitator position was budgeted at $55,000.

Goal #5 To prepare all students for a successful transition to multiple post-secondary opportunities: Advanced Academics

Present Situation:

The Advanced Academics Department offers the PSAT 8/9 exam to all 8th graders and the PSAT/NMSQT exam to all 9th, 10th and 11th graders. They also provide the SAT exam to every 11th grader. The AVID system and WICOR strategies afford students and teachers the necessary support to help students be successful in advanced level coursework.


Advanced Academics is focused on three key areas: showing an increase in College Readiness Indicators on the PSAT exam, increasing the SAT exam average, and increasing the number of students with scores of 3 or higher on AP exams for college credit. The SAT School Day through the College Board allows Alief to offer the SAT exam to every 11th grader. The Princeton Review conducts professional development for participating teachers which focuses on instructional strategies for use in their classrooms. The Princeton Review Early Edge program targets selected 10th graders to assist with improving PSAT performance. Increased access to trainings for teachers in their Pre-AP and AP classrooms has been done in collaboration with the Princeton Review and Rice University. AVID Path trainings have been offered and 64 educators will be sent to the AVID Summer Institute at the end of the school year. AVID students attend Destination Graduation, College/Content/Career C3 workshops, and Summer Bridge at Rice University.

Budget Impact:

Princeton Review - $169,250; College Board - $209,000; Rice University (Pre-AP/AP students and teacher events/trainings) - $25,740; AP Exams - $111,375; and AVID (membership, trainings, part-time tutors, field trips) - $291,226.



Payroll costs: by object6112 Substitutes - teachers 255,200$ 0.44% 255,200$ 0.39%6118 Extra duty pay - professionals 2,194,106 3.78% 4,082,770 6.27%6119 Teachers / other professionals 30,209,682 52.03% 32,249,760 49.49%6121 Extra duty pay - clerical 238,989 0.41% 218,600 0.34%6125 Substitutes - clerical 186,450 0.32% 186,450 0.29%6126 Clerical and ancillary 7,756,332 13.36% 8,332,748 12.79%6129 Part-time / temporary 83,496 0.14% 82,500 0.13%61XX Benefits and other payroll costs 7,577,001 13.05% 8,366,873 12.84%

48,501,256 83.54% 53,774,901 82.53%

Non-Payroll costs: by functional area11 Instruction 5,558,370 9.57% 7,799,193 11.97%12 Instructional Resources 64,240 0.11% 66,447 0.10%13 Curriculum & Instruction 339,969 0.59% 272,605 0.42%21 Instructional Leadership 386,126 0.67% 399,655 0.61%23 School Leadership 3,148 0.01% 500 0.00%31 Guidance, Counseling, & Eval. 779,096 1.34% 840,240 1.29%32 Social Work Services - 0.00% 19,500 0.03%36 Co-Curricular Activities 543,125 0.94% 465,180 0.71%41 General Administration 408,744 0.70% 192,660 0.30%51 Plant Maintenance & Operations 1,100 0.00% - 0.00%61 Community Services 433,314 0.75% 358,039 0.55%93 Payment to Fiscal Agent 426,600 0.73% 420,000 0.64%95 Payment to JJAEP 500,000 0.86% 500,000 0.77%

9,557,932 16.46% 11,384,619 17.47%



Administrators 33.0 33.0 Clerical 109.0 111.0 Professionals 37.0 40.0 Manual Trades 1.0 1.0 Psych Sercices - Administrator 3.0 3.0 Psych Services - Professional 51.0 55.0 Special Ed - Administrator 9.0 9.0 Special Ed - Clerical 215.0 215.0 Special Ed - Professional 58.0 62.0 Special Ed - Teachers 299.0 299.0

815.0 828.0

Enrollment 47,376 47,751 Total Annual Operating Costs per Student 1,225$ 1,365$ 11.35%

Instruction Division2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 4,662,285$ 1.72% 4,650,000$ 1.63%6118 Extra duty pay - professionals 1,615,955 0.60% 260,000 0.09%6119 Teachers / other professionals 175,860,080 64.85% 193,320,669 67.87%6125 Substitutes - clerical 4,204,257 1.55% 460,200 0.16%6126 Clerical and ancillary 17,216,881 6.35% 17,816,242 6.25%61XX Benefits and other payroll costs 45,782,316 16.88% 49,386,037 17.34%

249,341,774 91.94% 265,893,148 93.34%

Non-Payroll costs: by functional area11 Instruction 10,180,708 3.75% 8,007,180 2.81%12 Instructional Resources 442,271 0.16% 394,383 0.14%13 Curriculum & Instruction 491,665 0.18% 269,351 0.09%23 School Leadership 211,593 0.08% 181,656 0.06%31 Guidance, Counseling, & Eval. 1,914,504 0.71% 2,337,102 0.82%33 Health Services 40,558 0.01% 50,050 0.02%36 Co-Curricular Activities 533,137 0.20% 195,675 0.07%51 Plant Maint. & Operations 8,003,875 2.95% 7,518,566 2.64%61 Community Services 30,277 0.01% 12,630 0.00%81 Facilities Acquisition & Const. 292 0.00% - 0.00%

21,848,880 8.06% 18,966,593 6.66%



Administrators 159.0 164.0 Clerical 663.5 694.5 Counselors 112.5 114.5 Librarians 42.0 42.0 Nurses 43.0 43.0 Teachers 2,845.5 2,899.0

3,865.5 3,957.0


Campuses2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.83% 300,000$ 1.77%6118 Extra duty pay - professionals 87,132 0.53% - 0.00%6119 Teachers / other professionals 10,890,935 66.46% 11,476,714 67.75%6125 Substitutes - clerical 2,667 0.02% 2,667 0.02%6126 Clerical and ancillary 1,097,492 6.70% 999,548 5.90%61XX Benefits and other payroll costs 2,559,945 15.62% 2,741,772 16.18%

14,938,171 91.16% 15,520,701 91.62%

Non-Payroll costs: by functional area11 Instruction 716,404 4.37% 588,028 3.47%12 Instructional Resources 9,830 0.06% 9,500 0.06%13 Curriculum & Instruction 11,354 0.07% 16,600 0.10%23 School Leadership 12,618 0.08% 17,500 0.10%31 Guidance, Counseling, & Eval. 138,325 0.84% 164,520 0.97%33 Health Services 2,684 0.02% 3,000 0.02%36 Co-Curricular Activities 101,625 0.62% 54,100 0.32%51 Plant Maint. & Operations 455,346 2.78% 566,928 3.35%

1,448,186 8.84% 1,420,176 8.38%



Administrators 10.0 11.0 Clerical 35.0 35.0 Counselors 8.0 8.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 164.0 166.0

219.0 222.0


Alief Hastings High School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.87% 300,000$ 1.82%6118 Extra duty pay - professionals 162,500 1.01% 5,000 0.03%6119 Teachers / other professionals 10,415,612 65.03% 11,168,521 67.78%6125 Substitutes - clerical 11,267 0.07% 11,267 0.07%6126 Clerical and ancillary 1,062,701 6.63% 944,635 5.73%61XX Benefits and other payroll costs 2,548,388 15.91% 2,740,259 16.63%

14,500,468 90.53% 15,169,682 92.07%

Non-Payroll costs: by functional area11 Instruction 675,261 4.22% 639,544 3.88%12 Instructional Resources 1,956 0.01% 3,500 0.02%13 Curriculum & Instruction 13,133 0.08% 5,350 0.03%23 School Leadership 3,095 0.02% 2,870 0.02%31 Guidance, Counseling, & Eval. 148,699 0.93% 164,070 1.00%33 Health Services 1,106 0.01% 1,500 0.01%36 Co-Curricular Activities 233,705 1.46% 55,050 0.33%51 Plant Maint. & Operations 440,020 2.75% 435,379 2.64%61 Community Services 258 0.00% - 0.00%

1,517,233 9.47% 1,307,263 7.93%




219.0 223.0


Alief Elsik High School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.92% 300,000$ 1.80%6118 Extra duty pay - professionals 48,955 0.31% - 0.00%6119 Teachers / other professionals 10,365,716 66.22% 11,345,409 68.01%6125 Substitutes - clerical 11,266 0.07% 11,266 0.07%6126 Clerical and ancillary 1,027,418 6.56% 974,674 5.84%61XX Benefits and other payroll costs 2,570,053 16.42% 2,713,215 16.26%

14,323,408 91.50% 15,344,564 91.98%

Non-Payroll costs: by functional area11 Instruction 602,075 3.85% 545,375 3.27%12 Instructional Resources 12,476 0.08% 19,500 0.12%13 Curriculum & Instruction 17,771 0.11% 13,100 0.08%23 School Leadership 5,942 0.04% 6,500 0.04%31 Guidance, Counseling, & Eval. 150,759 0.96% 170,146 1.02%33 Health Services 1,633 0.01% 2,000 0.01%36 Co-Curricular Activities 81,765 0.52% 45,200 0.27%51 Plant Maint. & Operations 455,875 2.91% 535,396 3.21%61 Community Services 1,500 0.01% - 0.00%

1,329,796 8.50% 1,337,217 8.02%




216.0 224.0


Taylor High School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 50,000$ 0.98% 50,000$ 0.93%6118 Extra duty pay - professionals 5,114 0.10% - 0.00%6119 Teachers / other professionals 3,085,760 60.52% 3,271,946 60.88%6125 Substitutes - clerical 10,900 0.21% 10,900 0.20%6126 Clerical and ancillary 640,738 12.57% 700,864 13.04%61XX Benefits and other payroll costs 878,867 17.24% 966,964 17.99%

4,671,379 91.62% 5,000,674 93.05%

Non-Payroll costs: by functional area11 Instruction 190,374 3.73% 101,475 1.89%12 Instructional Resources - 0.00% 500 0.01%31 Guidance, Counseling, & Eval. 106,440 2.09% 157,808 2.94%33 Health Services - 0.00% 600 0.01%51 Plant Maint. & Operations 125,584 2.46% 109,339 2.03%61 Community Services 4,700 0.09% 3,750 0.07%

427,098 8.38% 373,472 6.95%



Administrators 4.0 4.0 Clerical 26.0 26.0 Counselors 7.0 7.0 Nurses 1.0 1.0 Teachers 41.0 42.5

79.0 80.5

Enrollment 137 155 Total Annual Operating Costs per Student 37,215$ 34,672$ -6.83%

Alief Learning Center2015-16 General Fund Budget




4,472,941 89.47% 4,530,766 90.19%

Non-Payroll costs: by functional area11 Instruction 252,066 5.04% 254,803 5.07%12 Instructional Resources 7,734 0.15% 2,550 0.05%13 Curriculum & Instruction 12,217 0.24% 850 0.02%23 School Leadership 3,186 0.06% 9,978 0.20%31 Guidance, Counseling, & Eval. 28,890 0.58% 31,131 0.62%33 Health Services - 0.00% 200 0.00%36 Co-Curricular Activities 32,206 0.64% 23,475 0.47%51 Plant Maint. & Operations 190,061 3.80% 169,988 3.38%

526,360 10.53% 492,975 9.81%




65.5 65.5


Kerr High School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 175,000$ 2.84% 175,000$ 2.71%6118 Extra duty pay - professionals 48,638 0.79% - 0.00%6119 Teachers / other professionals 3,880,567 63.06% 4,260,468 66.06%6125 Substitutes - clerical 10,900 0.18% 10,900 0.17%6126 Clerical and ancillary 397,449 6.46% 409,547 6.35%61XX Benefits and other payroll costs 1,124,359 18.27% 1,105,944 17.15%

5,636,913 91.60% 5,961,859 92.44%

Non-Payroll costs: by functional area11 Instruction 122,483 1.99% 131,126 2.03%12 Instructional Resources 17,496 0.28% 10,000 0.16%13 Curriculum & Instruction 5,080 0.08% 2,400 0.04%23 School Leadership 4,500 0.07% 4,000 0.06%31 Guidance, Counseling, & Eval. 80,075 1.30% 84,470 1.31%33 Health Services 360 0.01% 500 0.01%51 Plant Maint. & Operations 286,277 4.65% 255,231 3.96%61 Community Services 800 0.01% - 0.00%

517,071 8.40% 487,727 7.56%




81.0 86.0

Enrollment 937 1,053 Total Annual Operating Costs per Student 6,568$ 6,125$ -6.74%

Alief Hastings Ninth Grade Center2015-16 General Fund Budget




5,612,767 91.47% 5,924,169 92.39%

Non-Payroll costs: by functional area11 Instruction 130,728 2.13% 128,026 2.00%12 Instructional Resources 8,564 0.14% 8,700 0.14%13 Curriculum & Instruction 3,694 0.06% 6,850 0.11%23 School Leadership 11,570 0.19% 2,250 0.04%31 Guidance, Counseling, & Eval. 81,594 1.33% 85,170 1.33%33 Health Services 742 0.01% 1,500 0.02%36 Co-Curricular Activities 300 0.00% - 0.00%51 Plant Maint. & Operations 286,280 4.67% 255,206 3.98%

523,472 8.53% 487,702 7.61%




81.0 86.0


Alief Elsik Ninth Grade Center2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 25,000$ 2.34% 25,000$ 2.04%6118 Extra duty pay - professionals 650 0.06% - 0.00%6119 Teachers / other professionals 616,439 57.74% 801,816 65.56%6126 Clerical and ancillary 129,910 12.17% 125,108 10.23%61XX Benefits and other payroll costs 190,207 17.82% 217,600 17.79%

962,206 90.13% 1,169,524 95.63%

Non-Payroll costs: by functional area11 Instruction 98,663 9.24% 49,915 4.08%13 Curriculum & Instruction 200 0.02% 300 0.02%23 School Leadership 2,740 0.26% 450 0.04%31 Guidance, Counseling, & Eval. 100 0.01% 2,108 0.17%51 Plant Maint. & Operations 954 0.09% 708 0.06%61 Community Services 2,733 0.26% - 0.00%

105,390 9.87% 53,481 4.37%



Administrators 1.0 1.0 Clerical 4.5 4.5 Counselors 2.0 2.0 Teachers 7.0 10.0

14.5 17.5

Enrollment 62 65 Total Annual Operating Costs per Student 17,219$ 18,815$ 9.27%

Crossroads2015-16 General Fund Budget



Payroll costs: by object6112 Substitute teachers 100,000$ 3.75% 100,000 4.04%6118 Extra duty pay - professionals 53,016 1.99% - 0.00%6119 Teachers / other professionals 1,568,435 58.88% 1,600,757 64.73%6126 Clerical and ancillary 119,377 4.48% 129,275 5.23%61XX Benefits and other payroll costs 351,319 13.19% 398,875 16.13%

2,192,147 82.30% 2,228,907 90.13%

Non-Payroll costs: by functional area11 Instruction 419,132 15.74% 212,278 8.58%13 Curriculum & Instruction 2,290 0.09% 1,784 0.07%31 Guidance, Counseling, & Eval. 15,409 0.58% 16,433 0.66%36 Co-Curricular Activities 14,833 0.56% 2,300 0.09%51 Plant Maint. & Operations 19,620 0.74% 11,195 0.45%61 Community Services 188 0.01% - 0.00%

471,472 17.70% 243,990 9.87%




29.5 29.5


Early College High School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 25,000$ 0.98% 25,000$ 0.86%6118 Extra-duty pay professionals 250,650 9.80% 250,000 8.61%6119 Teachers / other professionals 1,674,799 65.45% 1,991,797 68.57%6126 Clerical and ancillary 170,783 6.67% 165,310 5.69%61XX Benefits and other payroll costs 312,313 12.20% 399,926 13.77%

2,433,545 95.10% 2,832,033 97.50%

Non-Payroll costs: by functional area11 Instruction 116,640 4.56% 64,395 2.22%12 Instructional Resources 3,188 0.12% - 0.00%13 Curriculum & Instruction 1,200 0.05% 1,000 0.03%23 School Leadership 620 0.02% 1,300 0.04%31 Guidance, Counseling, & Eval. - 0.00% 2,108 0.07%33 Health Services 3,750 0.15% 3,950 0.14%

125,398 4.90% 72,753 2.50%




32.0 36.5


Night High School / Soar2015-16 General Fund Budget




5,746,698 92.56% 5,780,411 93.35%

Non-Payroll costs: by functional area11 Instruction 186,552 3.00% 140,868 2.27%12 Instructional Resources 3,558 0.06% 10,000 0.16%13 Curriculum & Instruction 6,890 0.11% 4,345 0.07%23 School Leadership 4,431 0.07% 12,000 0.19%31 Guidance, Counseling, & Eval. 43,652 0.70% 52,422 0.85%33 Health Services - 0.00% 200 0.00%36 Co-Curricular Activities 4,811 0.08% - 0.00%51 Plant Maint. & Operations 212,100 3.42% 191,839 3.10%

461,994 7.44% 411,674 6.65%




84.5 84.5


Alief Middle School2015-16 General Fund Budget




5,892,131 91.13% 6,090,319 92.36%

Non-Payroll costs: by functional area11 Instruction 222,382 3.44% 183,142 2.78%12 Instructional Resources 9,545 0.15% 9,400 0.14%13 Curriculum & Instruction 32,522 0.50% 21,600 0.33%23 School Leadership 4,372 0.07% 2,810 0.04%31 Guidance, Counseling, & Eval. 69,133 1.07% 77,340 1.17%33 Health Services 400 0.01% 400 0.01%36 Co-Curricular Activities 7,124 0.11% 5,000 0.08%51 Plant Maint. & Operations 227,817 3.52% 204,086 3.09%

573,295 8.87% 503,778 7.64%




92.5 92.5


Olle Middle School2015-16 General Fund Budget




5,528,852 91.38% 5,715,563 92.23%


521,875 8.62% 481,263 7.77%




84.5 84.5


Killough Middle School2015-16 General Fund Budget




5,188,825 91.98% 5,183,443 92.83%

Non-Payroll costs: by functional area11 Instruction 146,764 2.60% 127,463 2.28%12 Instructional Resources 5,695 0.10% 9,266 0.17%13 Curriculum & Instruction 32,735 0.58% 31,000 0.56%23 School Leadership 4,436 0.08% 2,100 0.04%31 Guidance, Counseling, & Eval. 57,574 1.02% 51,872 0.93%33 Health Services 575 0.01% 1,000 0.02%36 Co-Curricular Activities 9,392 0.17% 3,000 0.05%51 Plant Maint. & Operations 194,897 3.45% 174,684 3.13%61 Community Services 151 0.00% - 0.00%

452,219 8.02% 400,385 7.17%




77.5 75.5


Holub Middle School2015-16 General Fund Budget




6,411,765 93.01% 6,638,262 94.00%


482,099 6.99% 423,375 6.00%




99.5 100.5


Albright Middle School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 125,000$ 1.78% 125,000$ 1.75%6118 Extra duty pay - professionals 23,000 0.33% 5,000 0.07%6119 Teachers / other professionals 4,714,549 67.31% 4,818,739 67.39%6125 Substitutes - clerical 10,900 0.16% 10,900 0.15%6126 Clerical and ancillary 466,901 6.67% 437,519 6.12%61XX Benefits and other payroll costs 1,180,638 16.86% 1,309,358 18.31%

6,520,988 93.10% 6,706,516 93.80%


483,653 6.90% 443,610 6.20%




101.5 100.5


O'Donnell Middle School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 80,000$ 1.45% 80,000$ 1.30%6118 Extra duty pay - professionals 13,053 0.24% - 0.00%6119 Teachers / other professionals 3,695,432 67.18% 4,349,270 70.88%6125 Substitutes - clerical 10,900 0.20% 10,900 0.18%6126 Clerical and ancillary 358,464 6.52% 336,247 5.48%61XX Benefits and other payroll costs 951,075 17.29% 1,029,562 16.78%

5,108,924 92.88% 5,805,979 94.62%

Non-Payroll costs: by functional area11 Instruction 216,504 3.94% 170,998 2.79%12 Instructional Resources 4,605 0.08% 4,725 0.08%13 Curriculum & Instruction 7,500 0.14% 1,950 0.03%23 School Leadership 2,950 0.05% 1,825 0.03%31 Guidance, Counseling, & Eval. 42,410 0.77% 45,077 0.73%33 Health Services 25 0.00% 175 0.00%51 Plant Maint. & Operations 115,677 2.10% 105,073 1.71%61 Community Services 1,825 0.03% 100 0.00%

391,496 7.12% 329,923 5.38%




83.0 83.0

Enrollment 1,002 995 Total Annual Operating Costs per Student 5,489$ 6,167$ 12.34%

Youens Elementary School2015-16 General Fund Budget




4,838,531 93.20% 5,070,628 93.98%

Non-Payroll costs: by functional area11 Instruction 133,923 2.58% 123,588 2.29%12 Instructional Resources 18,878 0.36% 13,700 0.25%13 Curriculum & Instruction 5,526 0.11% 4,300 0.08%23 School Leadership 2,657 0.05% 2,550 0.05%31 Guidance, Counseling, & Eval. 43,357 0.84% 46,302 0.86%33 Health Services 500 0.01% 500 0.01%51 Plant Maint. & Operations 147,918 2.85% 133,285 2.47%61 Community Services 350 0.01% 350 0.01%

353,109 6.80% 324,575 6.02%




75.0 78.0


Boone Elementary School2015-16 General Fund Budget




5,163,504 92.11% 5,383,574 94.16%

Non-Payroll costs: by functional area11 Instruction 240,979 4.30% 147,028 2.57%12 Instructional Resources 8,888 0.16% 11,900 0.21%13 Curriculum & Instruction 8,695 0.16% 4,000 0.07%23 School Leadership 2,806 0.05% 2,175 0.04%31 Guidance, Counseling, & Eval. 41,857 0.75% 45,002 0.79%33 Health Services 500 0.01% 500 0.01%36 Co-Curricular Activities 1,900 0.03% - 0.00%51 Plant Maint. & Operations 136,136 2.43% 123,182 2.15%61 Community Services 800 0.01% - 0.00%

442,561 7.89% 333,787 5.84%




81.0 83.0


Martin Elementary School2015-16 General Fund Budget




4,224,120 92.09% 4,615,612 93.38%

Non-Payroll costs: by functional area11 Instruction 161,751 3.53% 131,437 2.66%12 Instructional Resources 9,013 0.20% 19,000 0.38%13 Curriculum & Instruction 7,274 0.16% 2,000 0.04%23 School Leadership 1,107 0.02% 1,500 0.03%31 Guidance, Counseling, & Eval. 41,857 0.91% 45,302 0.92%33 Health Services 376 0.01% 400 0.01%51 Plant Maint. & Operations 141,554 3.09% 127,555 2.58%

362,932 7.91% 327,194 6.62%




67.0 68.0


Chambers Elementary School2015-16 General Fund Budget




4,235,728 91.01% 4,866,720 93.78%

Non-Payroll costs: by functional area11 Instruction 202,940 4.36% 123,473 2.38%12 Instructional Resources 9,314 0.20% 10,500 0.20%13 Curriculum & Instruction 4,306 0.09% 1,500 0.03%23 School Leadership 8,092 0.17% 1,775 0.03%31 Guidance, Counseling, & Eval. 42,057 0.90% 44,902 0.87%33 Health Services 1,025 0.02% 1,025 0.02%51 Plant Maint. & Operations 150,691 3.24% 139,368 2.69%61 Community Services 200 0.00% 200 0.00%

418,625 8.99% 322,743 6.22%


Budgeted Staff: 2014-15 2015-16 Administrators 3.0 3.0 Clerical 13.0 14.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 52.0 54.0

71.0 74.0


Smith Elementary School2015-16 General Fund Budget




3,840,099 92.62% 4,371,831 93.63%

Non-Payroll costs: by functional area11 Instruction 148,843 3.59% 119,416 2.56%12 Instructional Resources 5,014 0.12% 5,000 0.11%13 Curriculum & Instruction 4,210 0.10% 2,000 0.04%23 School Leadership 11,081 0.27% 3,000 0.06%31 Guidance, Counseling, & Eval. - 0.00% 44,802 0.96%33 Health Services 150 0.00% - 0.00%36 Co-Curricular Activities - 0.00% 100 0.00%51 Plant Maint. & Operations 136,331 3.29% 123,263 2.64%61 Community Services 382 0.01% 100 0.00%

306,011 7.38% 297,681 6.37%




61.5 65.5


Mahanay Elementary School2015-16 General Fund Budget




4,241,061 94.34% 4,721,431 95.11%

Non-Payroll costs: by functional area11 Instruction 128,437 2.86% 141,549 2.85%12 Instructional Resources 12,761 0.28% 5,760 0.12%13 Curriculum & Instruction 7,320 0.16% 2,400 0.05%23 School Leadership 7,981 0.18% 2,900 0.06%31 Counseling 500 0.01% 2,558 0.05%33 Health Services 1,422 0.03% 600 0.01%51 Plant Maint. & Operations 95,726 2.13% 86,839 1.75%61 Community Services 425 0.01% - 0.00%

254,572 5.66% 242,606 4.89%




67.5 67.5


Kennedy Elementary School2015-16 General Fund Budget




4,337,073 92.54% 5,275,490 94.16%

Non-Payroll costs: by functional area11 Instruction 182,429 3.89% 138,034 2.46%12 Instructional Resources 16,781 0.36% 15,900 0.28%13 Curriculum & Instruction 6,847 0.15% 3,200 0.06%23 School Leadership 7,518 0.16% 2,300 0.04%31 Guidance, Counseling, & Eval. - 0.00% 44,802 0.80%33 Health Services 455 0.01% 600 0.01%51 Plant Maint. & Operations 135,545 2.89% 122,143 2.18%

349,575 7.46% 326,979 5.84%




69.0 82.0

Enrollment 847 1,025 Total Annual Operating Costs per Student 5,533$ 5,466$ -1.22%

Chancellor Elementary School2015-16 General Fund Budget




4,597,924 92.93% 4,939,529 93.64%

Non-Payroll costs: by functional area11 Instruction 169,273 3.42% 130,184 2.47%12 Instructional Resources 9,000 0.18% 8,750 0.17%13 Curriculum & Instruction 11,580 0.23% 7,000 0.13%23 School Leadership 2,112 0.04% 3,000 0.06%31 Guidance, Counseling, & Eval. 1,000 0.02% 45,902 0.87%33 Health Services - 0.00% 600 0.01%36 Co-Curricular Activities 1,380 0.03% - 0.00%51 Plant Maint. & Operations 153,201 3.10% 139,817 2.65%61 Community Services 2,362 0.05% - 0.00%

349,908 7.07% 335,253 6.36%




74.0 76.0


Liestman Elementary School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 80,000$ 2.06% 80,000$ 1.97%6119 Teachers / other professionals 2,528,445 65.18% 2,696,847 66.31%6125 Substitutes - clerical 10,900 0.28% 10,900 0.27%6126 Clerical and ancillary 311,101 8.02% 285,815 7.03%61XX Benefits and other payroll costs 711,445 18.34% 747,433 18.38%

3,641,891 93.89% 3,820,995 93.95%

Non-Payroll costs: by functional area11 Instruction 104,243 2.69% 127,410 3.13%12 Instructional Resources 10,288 0.27% 4,797 0.12%13 Curriculum & Instruction 1,900 0.05% 1,880 0.05%23 School Leadership 150 0.00% 800 0.02%31 Counseling - 0.00% 2,108 0.05%33 Health Services 600 0.02% 600 0.01%51 Plant Maint. & Operations 119,774 3.09% 108,525 2.67%61 Community Services 75 0.00% 150 0.00%

237,030 6.11% 246,270 6.05%




56.0 57.0


Petrosky Elementary School2015-16 General Fund Budget




4,260,536 92.37% 4,515,210 93.67%

Non-Payroll costs: by functional area11 Instruction 182,529 3.96% 142,154 2.95%12 Instructional Resources 6,660 0.14% 8,035 0.17%13 Curriculum & Instruction 1,973 0.04% 1,200 0.02%23 School Leadership 2,955 0.06% 1,800 0.04%31 Guidance, Counseling, & Eval. 42,250 0.92% 45,252 0.94%33 Health Services 670 0.01% 700 0.01%51 Plant Maint. & Operations 112,528 2.44% 105,041 2.18%61 Community Services 2,350 0.05% 1,000 0.02%

351,915 7.63% 305,182 6.33%




66.5 68.5


Heflin Elementary School2015-16 General Fund Budget




3,333,212 89.19% 3,687,632 91.92%

Non-Payroll costs: by functional area11 Instruction 219,220 5.87% 130,348 3.25%12 Instructional Resources 14,458 0.39% 11,250 0.28%13 Curriculum & Instruction 10,824 0.29% 2,074 0.05%23 School Leadership 7,157 0.19% 5,466 0.14%31 Guidance, Counseling, & Eval. - 0.00% 44,952 1.12%33 Health Services 400 0.01% 1,100 0.03%36 Co-Curricular Activities 7,000 0.19% - 0.00%51 Plant Maint. & Operations 142,847 3.82% 128,840 3.21%61 Community Services 2,025 0.05% - 0.00%

403,931 10.81% 324,030 8.08%




54.0 57.0


Cummings Elementary School2015-16 General Fund Budget




3,969,966 93.64% 4,182,383 95.05%

Non-Payroll costs: by functional area11 Instruction 120,814 2.85% 101,581 2.31%12 Instructional Resources 9,497 0.22% 13,750 0.31%13 Curriculum & Instruction 14,170 0.33% 2,500 0.06%23 School Leadership 5,474 0.13% 1,956 0.04%31 Guidance, Counseling, & Eval. 500 0.01% 2,608 0.06%33 Health Services 575 0.01% 575 0.01%36 Co-Curricular Activities 19 0.00% - 0.00%51 Plant Maint. & Operations 117,544 2.77% 94,931 2.16%61 Community Services 533 0.01% - 0.00%81 Facilities Acquisition & Const. 292 0.01% - 0.00%

269,418 6.36% 217,901 4.95%




63.0 64.0


Rees Elementary School2015-16 General Fund Budget




4,554,209 92.70% 4,885,346 94.20%

Non-Payroll costs: by functional area11 Instruction 174,266 3.55% 136,480 2.63%12 Instructional Resources 22,861 0.47% 6,300 0.12%13 Curriculum & Instruction 1,810 0.04% 2,450 0.05%23 School Leadership 684 0.01% 4,002 0.08%31 Guidance, Counseling, & Eval. 42,337 0.86% 45,452 0.88%33 Health Services 1,391 0.03% 1,400 0.03%36 Co-Curricular Activities 115 0.00% 150 0.00%51 Plant Maint. & Operations 113,723 2.31% 103,083 1.99%61 Community Services 1,603 0.03% 1,460 0.03%

358,790 7.30% 300,777 5.80%




74.5 72.5


Alexander Elementary School2015-16 General Fund Budget




5,744,462 93.49% 5,992,069 94.69%

Non-Payroll costs: by functional area11 Instruction 195,913 3.19% 155,811 2.46%12 Instructional Resources 9,240 0.15% 9,200 0.15%13 Curriculum & Instruction 16,232 0.26% 2,600 0.04%23 School Leadership 1,480 0.02% 1,676 0.03%31 Guidance, Counseling, & Eval. 41,857 0.68% 44,802 0.71%33 Health Services 1,460 0.02% 1,000 0.02%51 Plant Maint. & Operations 133,053 2.17% 120,327 1.90%61 Community Services 670 0.01% 500 0.01%

399,905 6.51% 335,916 5.31%




87.0 88.0


Hearne Elementary School2015-16 General Fund Budget




4,906,276 93.28% 5,201,293 94.05%

Non-Payroll costs: by functional area11 Instruction 141,779 2.70% 119,222 2.16%12 Instructional Resources 2,913 0.06% 10,400 0.19%13 Curriculum & Instruction 8,740 0.17% 10,990 0.20%23 School Leadership 6,360 0.12% 3,350 0.06%31 Guidance, Counseling, & Eval. 42,557 0.81% 45,502 0.82%33 Health Services 1,850 0.04% 3,750 0.07%51 Plant Maint. & Operations 149,432 2.84% 135,583 2.45%

353,631 6.72% 328,797 5.95%




77.0 79.0


Landis Elementary School2015-16 General Fund Budget




6,061,190 92.33% 6,535,383 94.36%

Non-Payroll costs: by functional area11 Instruction 254,874 3.88% 170,721 2.46%12 Instructional Resources 18,418 0.28% 10,700 0.15%13 Curriculum & Instruction 7,775 0.12% 1,725 0.02%23 School Leadership 4,900 0.07% 3,300 0.05%31 Guidance, Counseling, & Eval. 42,887 0.65% 46,252 0.67%33 Health Services 1,465 0.02% 2,390 0.03%36 Co-Curricular Activities 400 0.01% 200 0.00%51 Plant Maint. & Operations 172,340 2.63% 155,358 2.24%61 Community Services 250 0.00% - 0.00%

503,309 7.67% 390,646 5.64%




103.0 99.0


Sneed Elementary School2015-16 General Fund Budget




4,723,138 92.02% 5,231,029 94.00%

Non-Payroll costs: by functional area11 Instruction 211,308 4.12% 156,259 2.81%12 Instructional Resources 14,637 0.29% 6,950 0.12%13 Curriculum & Instruction 8,005 0.16% 2,500 0.04%23 School Leadership 150 0.00% 3,198 0.06%31 Guidance, Counseling, & Eval. 42,358 0.83% 44,802 0.81%36 Co-Curricular Activities 922 0.02% - 0.00%51 Plant Maint. & Operations 131,651 2.56% 119,490 2.15%61 Community Services 815 0.02% 600 0.01%

409,846 7.98% 333,799 6.00%




76.0 77.0


Best Elementary School2015-16 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 80,000$ 1.45% 80,000$ 1.37%6119 Teachers / other professionals 38,500 0.70% 4,056,985 69.72%6125 Substitutes - clerical 3,754,957 67.93% 10,900 0.19%6126 Clerical and ancillary 10,900 0.20% 330,058 5.67%61XX Benefits and other payroll costs 1,306,976 23.64% 1,044,239 17.95%

5,191,333 93.91% 5,522,182 94.90%

Non-Payroll costs: by functional area11 Instruction 162,023 2.93% 138,983 2.39%12 Instructional Resources 7,152 0.13% 6,200 0.11%13 Curriculum & Instruction 2,898 0.05% 2,000 0.03%23 School Leadership 10,706 0.19% 7,500 0.13%31 Guidance, Counseling, & Eval. 584 0.01% 3,758 0.06%33 Health Services 1,700 0.03% 1,900 0.03%51 Plant Maint. & Operations 151,534 2.74% 136,508 2.35%

336,597 6.09% 296,849 5.10%




86.0 83.0


Outley Elementary School2015-16 General Fund Budget




4,586,699 90.57% 4,998,096 93.66%

Non-Payroll costs: by functional area11 Instruction 246,613 4.87% 129,823 2.43%12 Instructional Resources 10,858 0.21% 11,750 0.22%13 Curriculum & Instruction 1,543 0.03% 2,200 0.04%23 School Leadership 7,623 0.15% 2,175 0.04%31 Guidance, Counseling, & Eval. 121 0.00% 2,608 0.05%33 Health Services 33 0.00% 500 0.01%36 Co-Curricular Activities 308 0.01% - 0.00%51 Plant Maint. & Operations 210,177 4.15% 187,960 3.52%61 Community Services 418 0.01% 1,120 0.02%

477,694 9.43% 338,136 6.34%




73.0 77.0


Hicks Elementary School2015-16 General Fund Budget




5,228,016 92.11% 5,390,367 94.17%

Non-Payroll costs: by functional area11 Instruction 211,390 3.72% 131,121 2.29%13 Curriculum & Instruction 40,654 0.72% 10,000 0.17%23 School Leadership 8,839 0.16% 16,105 0.28%31 Guidance, Counseling, & Eval. 43,011 0.76% 46,802 0.82%33 Health Services 457 0.01% 500 0.01%51 Plant Maint. & Operations 143,202 2.52% 129,184 2.26%

447,553 7.89% 333,712 5.83%




82.0 82.5


Bush Elementary School2015-16 General Fund Budget




5,536,379 91.60% 6,046,152 94.05%

Non-Payroll costs: by functional area11 Instruction 256,389 4.24% 158,826 2.47%12 Instructional Resources 9,465 0.16% 3,000 0.05%13 Curriculum & Instruction 15,249 0.25% 2,500 0.04%23 School Leadership 2,500 0.04% 6,000 0.09%31 Guidance, Counseling, & Eval. 42,068 0.70% 45,302 0.70%33 Health Services 347 0.01% - 0.00%51 Plant Maint. & Operations 180,507 2.99% 165,584 2.58%61 Community Services 1,500 0.02% 1,500 0.02%

508,025 8.40% 382,712 5.95%




89.0 93.0


Collins Elementary School2015-16 General Fund Budget




5,431,377 90.63% 6,039,638 93.68%

Non-Payroll costs: by functional area11 Instruction 318,212 5.31% 179,240 2.78%12 Instructional Resources 4,413 0.07% 7,000 0.11%13 Curriculum & Instruction 20,889 0.35% 11,762 0.18%23 School Leadership 6,649 0.11% 6,750 0.10%31 Guidance, Counseling, & Eval. 42,537 0.71% 45,802 0.71%33 Health Services 1,464 0.02% 1,500 0.02%36 Co-Curricular Activities 350 0.01% - 0.00%51 Plant Maint. & Operations 167,093 2.79% 155,206 2.41%

561,607 9.37% 407,260 6.32%




89.0 95.0


Horn Elementary School2015-16 General Fund Budget




5,618,886 92.06% 6,385,426 94.48%

Non-Payroll costs: by functional area11 Instruction 278,456 4.56% 187,896 2.78%12 Instructional Resources 4,730 0.08% 5,000 0.07%13 Staff Development 9,719 0.16% 500 0.01%23 School Leadership 2,998 0.05% 2,000 0.03%31 Guidance, Counseling, & Eval. 42,357 0.69% 45,802 0.68%33 Health Services 1,786 0.03% 2,000 0.03%51 Plant Maint. & Operations 142,873 2.34% 128,533 1.90%61 Community Services 1,469 0.02% 1,000 0.01%

484,388 7.94% 372,731 5.52%




92.0 96.0


Holmquist Elementary School2015-16 General Fund Budget




5,423,542 92.53% 5,588,238 92.93%

Non-Payroll costs: by functional area11 Instruction 158,860 2.71% 159,835 2.66%12 Instructional Resources 8,000 0.14% 10,500 0.17%13 Curriculum & Instruction 4,367 0.07% 4,400 0.07%23 School Leadership 2,200 0.04% 2,445 0.04%31 Guidance, Counseling, & Eval. 67,558 1.15% 70,970 1.18%33 Health Services 270 0.00% - 0.00%36 Co-Curricular Activities 350 0.01% - 0.00%51 Plant Maint. & Operations 195,979 3.34% 176,460 2.93%61 Community Services - 0.00% 800 0.01%

437,584 7.47% 425,410 7.07%




84.0 86.0


Owens Intermediate School2015-16 General Fund Budget




5,046,498 91.65% 5,305,785 92.73%

Non-Payroll costs: by functional area11 Instruction 170,448 3.10% 155,644 2.72%12 Instructional Resources 14,825 0.27% 8,000 0.14%13 Curriculum & Instruction 8,079 0.15% 3,500 0.06%23 School Leadership 1,000 0.02% 3,000 0.05%31 Guidance, Counseling, & Eval. 67,781 1.23% 72,520 1.27%33 Health Services 650 0.01% 1,600 0.03%36 Co-Curricular Activities 7,779 0.14% 2,000 0.03%51 Plant Maint. & Operations 189,004 3.43% 169,410 2.96%

459,566 8.35% 415,674 7.27%




76.0 81.0


Klentzman Intermediate School2015-16 General Fund Budget




5,332,800 93.08% 5,586,840 93.79%

Non-Payroll costs: by functional area11 Instruction 163,906 2.86% 163,657 2.75%12 Instructional Resources 19,788 0.35% 13,800 0.23%13 Curriculum & Instruction 6,049 0.11% 5,500 0.09%23 School Leadership 9,935 0.17% 11,000 0.18%31 Guidance, Counseling, & Eval. 1,700 0.03% 4,108 0.07%33 Health Services 1,669 0.03% 2,500 0.04%36 Co-Curricular Activities 4,256 0.07% - 0.00%51 Plant Maint. & Operations 189,071 3.30% 169,468 2.84%

396,374 6.92% 370,033 6.21%




83.0 85.0


Youngblood Intermediate School2015-16 General Fund Budget




4,522,789 91.73% 5,048,199 93.44%

Non-Payroll costs: by functional area11 Instruction 160,597 3.26% 129,912 2.40%12 Instructional Resources 21,499 0.44% 18,100 0.34%13 Curriculum & Instruction 3,129 0.06% 1,680 0.03%23 School Leadership 5,325 0.11% 3,000 0.06%31 Guidance, Counseling, & Eval. 42,607 0.86% 45,852 0.85%33 Health Services 900 0.02% 900 0.02%36 Co-Curricular Activities 1,320 0.03% - 0.00%51 Plant Maint. & Operations 172,134 3.49% 154,735 2.86%

407,511 8.27% 354,179 6.56%




68.0 67.0


Mata Intermediate School2015-16 General Fund Budget




4,872,968 93.23% 5,073,480 94.47%

Non-Payroll costs: by functional area11 Instruction 153,119 2.93% 146,110 2.72%12 Instructional Resources 13,703 0.26% 9,700 0.18%13 Curriculum & Instruction 21,722 0.42% 1,750 0.03%23 School Leadership 5,180 0.10% 850 0.02%31 Guidance, Counseling, & Eval. 748 0.01% 3,108 0.06%33 Health Services 1,605 0.03% 1,300 0.02%36 Co-Curricular Activities 7,892 0.15% - 0.00%51 Plant Maint. & Operations 149,223 2.86% 134,104 2.50%61 Community Services 495 0.01% - 0.00%

353,687 6.77% 296,922 5.53%




72.0 74.0


Miller Intermediate School2015-16 General Fund Budget




5,735,439 92.05% 6,009,218 93.64%

Non-Payroll costs: by functional area11 Instruction 226,067 3.63% 164,203 2.56%12 Instructional Resources 12,200 0.20% 12,500 0.19%13 Curriculum & Instruction 17,753 0.28% 9,800 0.15%23 School Leadership 5,188 0.08% 3,500 0.05%31 Guidance, Counseling, & Eval. 42,058 0.68% 45,402 0.71%33 Health Services 1,393 0.02% 1,500 0.02%51 Plant Maint. & Operations 189,060 3.03% 171,170 2.67%61 Community Services 1,400 0.02% - 0.00%

495,119 7.95% 408,075 6.36%




89.0 90.0


Budewig Intermediate School2015-16 General Fund Budget


Financial Overview

Debt Service Fund

Debt Service Fund

Debt Service Fund Overview

The Debt Service Fund accounts for payments of principal, interest and related fees on the district’s general obligation bonds. Under Texas Law, only these debt service payments can be charged to this fund. Revenue is received from a designated allocation of the property tax rate, from the State under the Instructional Facilities Allotment (IFA) and Existing Debt Allotment (EDA) programs and from the federal government under the Qualified School Construction Bond (QSCB) program.

On September 20, 2003, a successful bond election was held and the voters authorized bonds of $175,000,000. The district has issued nine installments from this referendum totaling $165,683,000. The district does not currently have plans to issue the remainder ($9,317,000) in the near future. In an election on May 09, 2015, the voters approved a bond referendum totaling $341,000,000 by a vote of 834 (72.3%) for to 318 against. A community led Bond Steering Committee began meeting in the fall of 2014 and presented a recommendation to the Alief School Board in February, 2015. Major projects included in this referendum are: a Career Center, a Multi-Purpose Center, a Fine Arts addition at Kerr High School, Gymnasium Additions at each middle school, facilities for Pre-K expansion, school buses and other district renovations. Additional information regarding the approved projects is located in the capital projects section of this document.

The district plans to issue the first installment ($61,810,000) from the 2015 referendum in May, 2016.

Debt Service Expenditures

The 2015-16 expenditure budget consists of the following amounts: $20,091,467 for bond principal and sinking fund payments, $6,078,057 for bond interest payments and $10,000 for other fees. Detailed debt service requirements are located in the informational section of this budget document.

These expenditure estimates are fairly straightforward since they are primarily based on debt that has already been issued. The Series 2009 and 2010 bonds were issued under the federal government’s QSCB program. The 2009 QSCB bonds were issued as tax credit bonds - the federal government provides tax credits to the purchasers of the bonds which allowed the district to issue the bonds with a 0% interest rate. The 2010 QSCB bonds were issued as “direct pay to issuer” QSCB bonds. The district receives a rebate of the interest paid on the bonds from the federal government effectively reducing the interest cost to 0%. The principal maturity for the 2009 bonds is August 15, 2024. The principal maturity for the 2010 bonds is February 27, 2027. However, both series require annual sinking fund deposits – for budgetary purposes, these sinking fund deposits are treated as principal expenditures since the adopted tax rate must provide sufficient funds to cover these deposits. Historically, the district’s administration and Board have structured debt with an aggressive principal retirement schedule that has allowed the district to continue to issue bonds while still reducing the debt service tax rate. Approximately 77% of the existing outstanding debt will be retired within the next 10 years which is well above the nationwide average of 50%.


Debt Service Fund (continued) Instructional Facilities Allotment Program

House Bill 4, originally enacted during the 1997 Legislative session, provided State funding for instructional school facilities (IFA). This program provides a guaranteed level ($35) of State and local funds per student per penny of tax effort applicable to debt service on eligible bonds. However, limited funds have been appropriated for this program, so districts must apply for funding. The applications are ranked based on relative property wealth and funds are awarded up to the dollar limit available.

Fortunately, Alief received IFA funding for all of the bonds that were issued between 1997 and 2002 and for the QSCB bonds issued in 2009 and 2010. Applications for IFA are submitted prior to each debt issuance; however, due to the uncertainty surrounding this funding source, Alief does not include additional IFA funding in budgets or future projections. Total revenue through the IFA program is projected at $1,781,697 for 2014-15 and budgeted at $2,259,487 for 2015-16.

Existing Debt Allotment

Additional State funding for existing debt (Existing Debt Allotment – EDA) was first granted during the 1999 Legislative session and included all debt that required a debt service payment in 1998-99 that did not qualify for IFA funding. The eligibility date has been rolled forward in each subsequent session to include all debt issued during the prior biennium, excluding IFA eligible debt. H.B. 3646 passed in the 2009 Legislative session put in place a permanent roll forward of the eligibility date.

Like IFA, this allotment also guarantees $35 per student in state and local funds for each cent of tax effort (subject to a maximum) to pay the principal and interest on eligible bonds. The 2015-16 debt service budget includes $2,249,368 in EDA funding, down from $3,482,281 in 2014-15 due to increases in the district’s property value.

Tax Rate and Fund Balance Impact

The estimated budgetary fund balance at August 31, 2015 is approximately $5.5 million. The difference between the budgetary fund balance and actual fund balance are the deposits to the required sinking fund for the 2009 and 2010 QSCB bonds. In the Comprehensive Annual Financial Report, these deposits are included in a restricted cash account and fund balance. For budgetary purposes, these deposits are treated as expenditures in order to adopt the appropriate tax rate necessary to make the deposit.

Fund balance is currently above the District’s benchmark of 1/12th of the preceding year’s expenditures by $3.3 million. The district intends to utilize this reserve in coming years in order minimize the impact on the tax rate from a potential new referendum.

The district’s debt service tax rate is $0.155 for 2015-16 – no change from the 2014-15 rate. Declining debt service requirements and budgeted transfers from the general fund have allowed for a 6 penny reduction over the last six years. Projections, prepared for the Bond Steering Committee and Board of Trustees, and widely publicized prior to the May referendum indicate that the anticipated impact of issuing the $341 million in new debt over the next six years is an projected tax rate increase of 8.5 cents. Even with this projected increase, we anticipate the district will still have one of the lowest debt service tax rates in Harris County.


Actual Actual Actual Projected Budget

2011-12 2012-13 2013-14 2014-15 2015-16

Revenues

Local sources 21,706,848$ 21,008,305$ 19,069,410$ 19,819,323$ 21,156,982$

State sources 8,042,648 7,788,209 8,217,658 5,263,978 4,508,855

Federal sources 856,960 819,682 795,259 856,960 798,687

Total Revenues 30,606,456 29,616,196 28,082,327 25,940,261 26,464,524

Expenditures

Debt Service:

Principal 20,025,000 19,580,000 18,564,863 18,960,000 20,091,467

Interest & fees 8,202,451 6,896,461 7,282,960 5,551,683 6,088,057


Revenues Over

Expenditures 2,379,005 3,139,735 2,234,504 1,428,578 285,000

Other Financing Sources

Net proceeds from refunding 175,781 243,018 122,684

Transfer from General Fund 1,000,000 500,000

Revenues and Other Sources

Over Expenditures 2,554,786 3,382,753 3,357,188 1,928,578 285,000

Fund Balances, beginning 2,480,472 2,978,791 4,305,077 5,605,798 5,477,909

Deposits to Sinking Fund (2,056,467) (2,056,467) (2,056,467) (2,056,467)

Budgetary Fund Balances,

Ending 2,978,791$ 4,305,077$ 5,605,798$ 5,477,909$ 5,762,909$

Debt Service Fund

Five Year Summary of Revenues & ExpendituresYears Ended August 31, 2012 - August 31, 2016 (Budgeted)

Note: The 2015-16 budgeted debt service payment includes the deposits to the QSCB sinking fund since forbudgetary purposes, these deposits are treated the same as an expenditure and the district tax rate must be sufficientto provide funds for the deposits.

Note: One common methodused to estimate appropriatedebt service fund balancelevels is to divide thepreceeding year's principaland interest by 12. AliefI.S.D.'s benchmark at08/31/15 using this method isapprox. $2.2 million so ourfund balance is currentlyabove this level.

$1,000,000

$2,000,000

$3,000,000

$4,000,000

2011-12 2012-13 2013-14 2014-15 2015-16

Fund Balance


Fiscal Year

Ended Percent

August 31, Principal Interest Total Retired

2016 20,091,467$ 6,078,057$ 26,169,524$ 9.63%

2017 22,971,967 7,183,717 30,155,684 20.73%

2018 22,051,967 6,379,752 28,431,719 31.19%

2019 18,686,967 5,655,797 24,342,764 40.15%

2020 15,016,966 5,091,744 20,108,710 47.55%

2021 14,911,966 4,623,978 19,535,944 54.74%

2022 13,711,966 4,183,658 17,895,624 61.32%

2023 12,301,966 3,766,510 16,068,476 67.24%

2024 11,351,966 3,379,815 14,731,781 72.66%

2025 8,715,500 3,047,758 11,763,258 76.99%

2026 7,900,500 2,757,269 10,657,769 80.91%

2027 6,860,500 2,073,753 8,934,253 84.20%

2028 4,725,500 1,434,178 6,159,678 86.46%

2029 4,290,500 1,248,644 5,539,144 88.50%

2030 4,290,500 1,071,221 5,361,721 90.47%

2031 4,290,500 893,343 5,183,843 92.38%

2032 4,290,500 714,420 5,004,920 94.22%

2033 4,290,500 536,804 4,827,304 96.00%

2034 3,560,500 370,594 3,931,094 97.45%

2035 3,560,500 216,245 3,776,745 98.84%

2036 3,090,500 69,536 3,160,036 100.00%

Totals 210,963,198$ 60,776,793$ 271,739,991$

Note: Within the next five years, AliefI.S.D. will retire approximately 48% ofthe currently issued debt. The averagedebt retired within 5 years for Texasschool districts is 20%. Alief alsocompares very favorably to the stateaverage of debt retired with 10 years-77% vs. 42%. Overall, the Texasrepayment schedules are belowaverage - repayment of 25% over 5years and 50% over ten years isconsidered a nationwide average. Aliefis well above these target ratios also.

Debt Service Fund

Debt Retirement Summary

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

State Average Alief I.S.D.

5‐years 10‐years



Total Debt and Percent Retired by Year

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

20

16

20

17

20

18

20

19

20

20

20

21

20

22

20

23

20

24

20

25

20

26

20

27

20

28

20

29

20

30

20

31

20

32

20

33

20

34

20

35

20

36

Total Debt % retired

5

10 yrs

Note: This is a graph of the total debt outstanding including principal and interest at the end ofeach year between 2016 and 2036 – the year that all currently issued (and projected) debt will beretired. As a guideline, rating agencies look for a repayment schedule that retires 25 percent ofprincipal a quarter through the life of the debt and 50 percent halfway through the life of the debt.Alief is well above this guideline.


Debt Comparison with Neighboring Districts

Total Debt and Percent Paid in 10 Years

$0

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

$2,500,000,000

$3,000,000,000

$3,500,000,000

Cy-Fair Katy ClearCreek

FortBend

Aldine Alief

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Total Debt % paid in 10 yrs.

`



Dickinson Galveston 1.5400 1.0400 0.5000

Spring Harris 1.5100 1.0400 0.4700

La Porte Harris 1.4500 1.0400 0.4100

Channelview Harris 1.4470 1.0400 0.4070

Cypress-Fairbanks Harris 1.4400 1.0400 0.4000

Katy Harris 1.5266 1.1266 0.4000

Goose Creek Harris 1.4319 1.0400 0.3919

Alvin Brazoria 1.4177 1.0400 0.3777

Pearland Brazoria 1.4157 1.0400 0.3757

Clear Creek Galveston 1.4000 1.0400 0.3600

Klein Harris 1.3900 1.0400 0.3500

Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500

Humble Harris 1.5200 1.1700 0.3500

Tomball Harris 1.3600 1.0200 0.3400

Deer Park Harris 1.5567 1.2367 0.3200

Spring Branch Harris 1.3945 1.0900 0.3045

Fort Bend Fort Bend 1.3400 1.0400 0.3000

Pasadena Harris 1.3500 1.0700 0.2800

Galena Park Harris 1.5134 1.2433 0.2701 Houston Harris 1.1967 1.0267 0.1700

Alief Harris 1.2800 1.1250 0.1550

Aldine Harris 1.2859 1.1334 0.1525

Average Tax Rate 1.4162 1.0783 0.3379

Alief Tax Rate 1.2800 1.1250 0.1550

Note: Under Section 45.003(e), Texas Education Code, a school district is able to issue unlimited tax bonds,provided that the district demonstrates its projected ability to pay such bonds plus the District's outstandingbonds (other than bonds authorized by an election held on or before April 1, 1991 and issued beforeSeptember 1, 1992, or bonds issued to refund such bonds) at a debt service tax rate of not more than $0.50per $100 of assessed valuation. Alief's tax rate is well below this limit. 2014-15 rates are used in the chartabove since that is the most recent data available for other districts. Alief's 2015-16 tax rate remainedunchanged.

Debt Service Fund

Fiscal Year 2014-15

Debt Service Tax Rate ComparisonFort Bend and Harris County School Districts


Debt Comparisons with Neighboring Districts

Total Debt per Student

Note: Alief is much lower than many of the surrounding Districts for the total outstanding debt per studentratio primarily because we repay debt at a faster rate and enrollment trends have allowed for a lower debtissuance amount. Future debt service budgets will not be negatively impacted by fluctuating or escalatingrepayment schedules. With the passage of the new referendum in May, 2015, the district will beginissuing larger amounts of debt for the planned new facilities. However, we anticipate that our outstandingdebt per student will still be the lowest in Harris County.


Financial Overview

Food Service Fund

Food Service Special Revenue Fund Food Service Fund Overview

The District’s food service operations are accounted for in the Food Service Special Revenue Fund. Although special revenue funds are generally not included in the annual budget adopted by the Board of Trustees, TEA regulations require inclusion of the food service fund.

Revenues

Approximately 89% of the revenue in this fund is received from the United States Department of Agriculture (USDA) under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. This revenue is classified as federal. For 2014-15, approximately 83% of students received either free or reduced price lunch. Other revenue sources consist of local and state revenue. Local revenue is primarily from student payments for lunch and a la carte items. All students are eligible to receive breakfast free of charge if they choose. Revenue from the state is required matching funds and is less than 1% of total revenue.

Expenditures

Food Service expenditures consist primarily of payroll (42%) and supplies and materials (56%). The majority of the supplies and materials budget consists of expenditures for food. As food prices have continued to steadily rise in recent years, the percentage of the overall budget for supplies and materials has increased. Ten years ago, the budget was fairly evenly split between both payroll and supplies and materials. Both were about the same percentage with each being right under 50% of the budget.

Beginning in 1999-00, a portion of the campus utility and property insurance costs were budgeted in the Food Service Fund. These charges were conservatively allocated based on the square footage of the kitchen to the total square footage of the campus. These expenditures were included in the Plant Maintenance and Operations Function (Function 51). Starting in 2011-12, the method of allocating these costs was changed. Rather than allocating expenditures to Function 51, indirect costs are being charged on allowable expenditures which is a reduction to federal revenue. Indirect costs of 15% are budgeted at approximately $1,700,000 for 2014-15 and 2015-16.

Fund Balance

The fund balance for Food Service should not exceed three months of average food service operations expenditures. The projected fund balance for 2014-15 is approximately $7,216,000, which is within these guidelines. Last year, we anticipated that ending fund balance would be in excess of these guidelines, so in June of 2014 we received approval from the Texas Department of Agriculture for our Corrective Action Plan to reduce fund balance. Expenditures in 14-15 included $3.8 million in capital outlay expenditures for renovations to both the Hastings and Elsik High School kitchens. The renovations will increase efficiency and create a more inviting atmosphere to encourage additional students to participate in meal service.

$0

$4

$8

$12

$16

$20

Mill

ion

s

Revenue Sources

Local

State

Federal


Actual Actual Actual Projected Budget

2011-12 2012-13 2013-14 2014-15 2015-16

Revenues

Local sources 3,012,968$ 3,013,044$ 3,193,880$ 2,733,386$ 2,665,000$

State sources 155,792 152,287 160,475 162,616 160,000

Federal sources 20,911,907 22,363,413 21,967,129 22,457,234 23,150,000

Total Revenues 24,080,667 25,528,744 25,321,484 25,353,236 25,975,000

Expenditures by function

Food services 22,383,579 24,318,429 23,377,848 24,286,271 26,353,500

Capital outlay 3,819,900


Revenues Over

(Under) Expenditures 1,697,088 1,210,315 1,943,636 (2,752,935) (378,500)

Other Financing Sources

Transfer in 46,002

Net Change in Fund Balance 1,697,088 1,256,317 1,943,636 (2,752,935) (378,500)

Fund Balances, beginning 5,071,890 6,768,978 8,025,295 9,968,931 7,215,996

Fund Balances, ending 6,768,978$ 8,025,295$ 9,968,931$ 7,215,996$ 6,837,496$

Food Service Fund

Five Year Summary of Revenues and ExpendituresYears Ended August 31, 2012 - August 31, 2016 (Budgeted)


Actual Actual Actual Projected Budget Percent

2011-12 2012-13 2013-14 2014-15 2015-16 of Total

Payroll costs 9,662,816$ 10,130,587$ 9,925,694$ 10,506,292$ 11,098,550$ 42.11%

Purchased & cont. services 104,034 168,544 162,664 180,180 178,500 0.68%

Supplies and materials 12,492,888 13,825,083 12,935,785 13,320,188 14,665,950 55.65%

Other operating expend. 23,178 30,023 29,389 35,600 35,500 0.13%

Capital outlay 100,663 164,192 324,316 4,063,911 375,000 1.42%

Total Expenditures 22,383,579$ 24,318,429$ 23,377,848$ 28,106,171$ 26,353,500$ 100.00%

Food Service Fund

Budget Summary: 2015-16Expenditure Summary by Major Object

42.11%

0.68%55.65%

0.13% 1.42%

Expenditures by Major ObjectPayroll costs

Purchased & cont.services

Supplies and materials

Other operating expend.

Capital outlay


Projected Projected Projected Projected

2015-16 2016-17 2017-18 2018-19

Revenues

Local sources 2,665,000$ 2,600,000$ 2,600,000$ 2,600,000$

State sources 160,000 160,000 160,000 160,000

Federal sources 23,150,000 23,613,500 24,086,500 24,568,500

Total Revenues 25,975,000 26,373,500 26,846,500 27,328,500

Expenditures

Food services 26,353,500 26,603,500 26,878,500 27,178,500

Total Expenditures 26,353,500 26,603,500 26,878,500 27,178,500

Revenues Over (Under)

Expenditures (378,500) (230,000) (32,000) 150,000

Fund Balances, beginning 7,215,996 6,837,496 6,607,496 6,575,496

Fund Balances, ending 6,837,496$ 6,607,496$ 6,575,496$ 6,725,496$

Food Service Fund

Revenues, Expenditures, and Fund Balance ForecastsYears Ended August 31, 2016 - August 31, 2019


Food Service Fund

Industry Comparisons

One of the industry’s measures of efficiency is thenumber of meals served per labor hour. Generally 14-18meals per hour is considered an accepted standard. Aliefis above this average with 20.7 meals served per hour. In2014-15, total meals served were approximately 9.1million.

Meals Served per Labor Hour


Informational

Section

District Description and History

Alief ISD is a Texas Education Agency Recognized school district. It was founded in 1917 and is located in southwest Houston - an urban community with thriving businesses, active churches and a variety of recreational facilities. The district encompasses 36.6 square miles.

An exemplary education is provided for students in prekindergarten through grade twelve. The district offers a wide range of educational opportunities in academics, the arts and career and technology education. Special education, gifted/talented, English as a second language (ESL) and an English-Spanish bilingual program are among the support strands available.

Alief is the most ethnically diverse of school districts of comparable size in Texas. Virtually every culture of the modern world is represented in its approximately 47,800 student enrollment; more than 80 languages and dialects are spoken. Guest speakers, culture clubs and ethnic fairs help promote multicultural appreciation.

Alief ISD's beautiful facilities, including 46 campuses, are a focal point of the community and represent a major property investment by its taxpayers. The district employs a full-time police department to protect this investment, as well as to help maintain a safe environment for students and staff.

Looking back: 100 years in Alief

The area within Alief ISD boundaries today is a bustling urban community, while only a few decades ago, it was a sparsely populated flatland.

In looking back, we find that some things, however, are still the same as they were many years ago for those of us who live and send our children to school in Alief today. Very old records tell us that even in its early days, Alief was a community that cared for its children. Parents wanted excellence in education in a safe environment, and that is still the mission of the district. Alief ISD is fortunate that parents, other community residents and organizations and business partners show their support by generously giving their time, materials, funds and much more to benefit students.

In contrast with the present, Alief (once known as Dairy) was a rural community of about 30 families in the early 1900s. The area was described as a flood-prone prairie, where farmers grew rice, cotton and corn and raised cattle. Going to Houston meant a 30-mile round trip by wagon on an unsurfaced pathway. When the area was flooded, the only way to get to town was by a small train that ran through Alief.

A three-story brick school was built in 1911, replacing the small schoolhouse previously used. Alief’s Dairy School, District 46, officially became an independent school district in 1917, and like the village, it was renamed for the community’s first postmistress, Alief Ozelda Magee.

Alief’s second general store opened in 1915; the stores were popular gathering places for residents. By 1920 a few Alief citizens had automobiles. Electric service, however, wasn’t available until 1935, and residents had to wait several more years for telephone lines to be installed.

The three-story school building was condemned in 1939, so children had to attend classes in a nearby frame structure called the auditorium. It was also used for church services, weddings and other community events. In 1940 a school annex was added.

Construction of the Alief campuses that exist today began with financing from bond issues in the early 1960s. Alief Elementary School, later renamed for teacher Cynthia Youens, was the first to be built in 1964.


District Description and History (continued)

Even as recently as 1970, the Alief community was more pastureland than developed acreage. A few subdivisions of single-family dwellings dotted the map. Several of today’s major thoroughfares, including the route of the Sam Houston Tollway, were gravel roads. The district only had three elementary schools and a combination junior-senior high school.

As with many areas close to a metropolis, however, sooner or later urbanization occurs. A huge tract of vacant land was sold in 1977, and the Brown & Root complex was built on part of it. Apartment buildings mushroomed over another large portion. There was also the construction of Royal Oaks, an upscale neighbor with homes in excess of $1 million.

Alief’s population almost quadrupled between 1970 and 1985, and business, big and small, multiplied in the community. Annexation of sizable chunks by the city of Houston began in 1977, and Metro bus routes were extended to the suburb. One of the most visible signs of this population boom has been the heavy congestion during peak traffic times. To assist east bound commuters in the morning and westbound commuters in the evening, the construction of the Westpark Tollway, built along the path of the old railroad tracks, made driving a breeze for those traveling between Highway 99, the Sam Houston Tollway and the Loop 610.

The community and the district have steadily continued to grow. The twenty-fourth elementary campus opened in 2007; the sixth intermediate, in 2003; and the fourth high school, in 2001. There are also two ninth-grade centers, six middle schools, an alternative learning center, a disciplinary alternative education program (Crossroads) and an Early College High School currently in the business of educating the children of Alief.



Long Range Financial Forecasts The following financial forecasts are used to estimate the impact of current financial decisions on subsequent fiscal years. This section is a summary of the information that is presented to the Board of Trustees each February as a part of the Long-Range Plan document. However, the models are updated, reviewed and evaluated frequently by the Assistant Superintendent of Finance, as circumstances change. Review and evaluation of these plans, in conjunction with the budget development process, ensures that short-term financial decisions are made only after consideration of the long-term consequences. General and Debt Service Fund Forecasts Projection Model Summary Throughout this model we use projected amounts for the current fiscal year (2014-15), and proposed amounts for the next budget year (2015-16) to assist in projecting the subsequent three fiscal years. We will discuss each component of the projection model in the following section. Projection Model Components Summary The summary sheet is a composite of all the calculations performed on each of the other worksheets described below. The summary section of the financial forecast consolidates planned additional bond sales, enrollment projections, taxable value estimates, State aid estimates, expenditure estimates and many other factors into a single comprehensive financial plan, and calculates the effect on the projected tax rate for each subsequent fiscal year. Assumptions The assumptions section is used to consolidate the variables needed in other sections and to input other data required in the computations of future year expenditures and revenues. Many of the parameters are directly input in this section - taxable value, collection percentage, salary increases, capital improvement requirements from operating funds, new vehicles, other district initiatives/allocations and the General Fund portion of the Technology Plan. Other values, such as enrollment, ADA and bond sale amounts are linked from other worksheets. These assumptions are the primary drivers of our revenue and expenditures estimates. Taxable value and enrollment heavily influence State and Local revenue estimates. Regarding taxable value, district changes in value are consistent with the Houston area in general. During the 2009-10 recession periods, values declined, and then rebounded slowly in 2011 and 2012. The last two years showed significant growth of 7% - 11%. Our expectation going forward is a continuation of moderate growth of 5% - 7% each year. Given that payroll expenditures are approximately 87% of our expenditure budget, salary trends are the most significant assumption that factors into our projections. Attracting and retaining the highest quality teachers will continue to put pressure on our expenditure budget as the statewide demand for teachers (especially in high need areas such as bilingual) exceeds the supply projected to graduate with teaching certificates over the next several years. Alief ISD has historically provided higher than average salary increases and top starting salaries. Our long range projection includes a tentative salary increase for 2016-17; however, increases beyond that year will be dependent on Legislative action regarding funding increases for the next biennium.


Long Range Financial Forecasts (continued) Enrollment Enrollment projections are one of the most significant factors in the budget development and long-range financial planning process. Enrollment projections are designed to predict the student enrollment of the District based on geographic data, student data, migration data and historical data of student populations. The District uses two models to produce enrollment projections. The first method, Cohort Survival, uses historical data to project the number of students based on a survival rate.

This survival rate is based on three key elements:

Progressors – Students who are promoted to the next grade level within the District.

Retained – Students who are retained at their current grade within the District.

Migrants – Students who are new, first time students in the District.

The other model used to predict enrollment growth is Linear Regression Trend Analysis. This method uses historical data (ten years) to determine a best-fit trend line per grade level. This model projects an even growth rate based on this trend line and is very effective when growth patterns are somewhat consistent. The average of these two models forms the basis for our enrollment projections. By using both models, the District is considering the “trend”, yet realizing other survival factors which affect the enrollment growth. In addition to these statistical algorithms, we also, through the use of a comprehensive database, monitor the growth of every subdivision and apartment complex within the District. Information regarding the age and number of units, along with the number of students, allows us to develop profiles on these developments. Utilizing these profiles, we can anticipate enrollment trends of new developments as well as changes, such as renovations to aging apartment complexes, that would affect the number of students coming to the district from a subdivision or apartment complex. The combination of statistical trends and detailed development information allows the District to forecast trends, as well as prepare for exceptions. Budget funds were allocated ($75,000) to hire an external demographer to provide a longer range (10 year) analysis of factors affecting the Alief area and the effect on enrollment. The district has seen very moderate enrollment changes for the last 8 years and this expected to continue. However, a more detailed look at apartment occupancy and Alief area revitalization, as well as development in surrounding districts is needed as we develop long range plans for the district. On the enrollment worksheet, ADA is projected by converting enrollment into full-time equivalents and multiplying by the average attendance rate for the last three years. These ADA figures are an important component of state revenue projections.

Bond Sale Schedule This matrix allows us to schedule potential bond sale amounts for subsequent fiscal years. We have entered future bond sales based on our 2015 bond referendum project listing. Although the Capital Projects Funds are not included as a part of the annual budget, projections of future bond sales are still essential to project future debt requirements, which are paid from the Debt Service Fund.


2014-15 2015-16 2016-17 2017-18 2018-19

Projected Budget Projected Projected Projected

General Fund

Tax Rate $1.125 $1.125 $1.125 $1.125 $1.125

Revenues5711 Current taxes 141,837,970$ 152,395,614$ 163,739,188$ 171,839,476$ 179,605,014$ 5712 Taxes - deliquent 400,000 - - - -

5713-19 Taxes- P & I 1,100,000 1,200,000 1,200,000 1,200,000 1,200,000 5739 Summer school & day care 140,000 702,000 702,000 702,000 702,000 5751 Catering - 100,000 - - - 5752 Athletics 180,000 245,000 245,000 245,000 245,000 5753 Concessions 55,000 55,000 55,000 55,000 55,000 5753 After school program - 670,180 5742 Investment earnings 135,000 146,000 146,000 146,000 146,000 5743 Facility rental 85,000 90,000 90,000 90,000 90,000 5744 Donations 550,000 350,000 350,000 350,000 350,000 5745 Insurance/FEMA reimb. 25,000 - - - - 5748 Lost textbook reimb. 15,000 9,000 9,000 9,000 9,000 5769 Crossing guard reimb 450,000 415,000 415,000 415,000 415,000 5749 Misc. local revenue 500,000 574,887 574,710 574,224 573,738 5700 Total local revenue 145,472,970 156,952,681 167,525,898 175,625,700 183,390,752

5812 Foundation school fund 234,484,578 239,290,163 230,058,055 220,387,433 214,620,0405812 Prior year adjustments 3,017,318 1,837,547 1,454,708 1,112,971 1,230,198 5814 Pre-K supplement 173,603 173,603 167,000 167,000 167,000 5814 TRS revenue supplement 2,948,683 - - - - 5831 TRS On-behalf contrib. 18,582,355 19,900,466 19,900,466 19,900,466 19,900,466 5800 Total state revenue 259,206,537 261,201,779 251,580,229 241,567,870 235,917,704

5931 SHARS 7,712,536 8,010,764 8,010,764 8,010,764 8,010,764 5929 Indirect costs 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 5949 Other federal revenue 275,000 350,000 350,000 350,000 350,000 5900 Total federal revenue 10,087,536 10,460,764 10,460,764 10,460,764 10,460,764

5000 Total revenues 414,767,043 428,615,224 429,566,891 427,654,334 429,769,221

Expenditures6111-6139 Salary & Wages 285,075,127 303,288,040 311,388,040 312,388,040 313,388,040

6141 Medicare 3,883,754 4,202,218 4,314,448 4,328,304 4,342,160 6142 Group Health 26,800,000 29,896,000 30,493,920 31,408,738 32,351,000 6143 Workers Comp 1,200,000 1,500,000 1,500,000 1,500,000 1,500,000 6144 TRS OnBehalf 18,582,355 19,900,466 19,900,466 19,900,466 19,900,466 6146 TRS Stat Min 8,475,896 8,925,065 9,163,429 9,192,857 9,222,285

6145, 47, 48, 49 Misc Benefits 2,258,892 2,750,000 2,750,000 2,750,000 2,750,000 6100 Total payroll costs 346,276,024 370,461,789 379,510,303 381,468,405 383,453,951

6210-6249 Professional Services 8,995,682 9,169,516 9,143,934 9,169,747 9,195,560 6250-6259 Utilities 8,404,783 8,252,293 8,286,857 8,312,780 8,338,703 6260-6299 Misc Contracted Services 5,645,157 6,223,347 6,249,413 6,268,962 6,288,511

6200 Total contracted svcs. 23,045,622 23,645,156 23,680,204 23,751,489 23,822,774

6300 Supplies & materials 17,438,661 19,823,837 15,462,091 15,498,518 15,534,945 6400 Other fees 6,583,025 6,885,454 6,914,293 6,935,922 6,957,551 6600 Capital outlay 4,370,906 5,098,988 - - - 6000 Total expenditures 397,714,238 425,915,224 425,566,891 427,654,334 429,769,221

Revenues Over (Under) Expend. 17,052,805 2,700,000 4,000,000 - -

Fund Balance-Beg. of Year 105,311,066 105,370,657 108,070,657 112,070,657 112,070,657

Operating Transfer (16,993,214) - - - -

Fund Balance-End of Year 105,370,657$ 108,070,657$ 112,070,657$ 112,070,657$ 112,070,657$


Financial Projection: Summary


2014-15 2015-16 2016-17 2017-18 2018-19

Projected Budget Projected Projected ProjectedDebt Service Fund

Tax Rate $0.1550 $0.1550 $0.1850 $0.2150 $0.2150

Revenues

5711 Current taxes 19,544,323$ 20,998,396$ 26,926,170$ 32,839,683$ 34,323,764$ 5712 Taxes - deliquent 60,000 - - - -

5713-19 Taxes- P & I 200,000 147,000 147,000 147,000 147,000 5742 Investment earnings 15,000 11,586 20,267 30,288 29,775 5700 Total local revenue 19,819,323 21,156,982 27,093,437 33,016,971 34,500,539

5812 IFA 1,781,697 2,259,487 1,260,100 480,466 - 5812 EDA 3,482,281 2,249,368 1,392,915 750,647 712,000 5949 Federal reimbursement - QSCB 856,960 798,687 856,960 856,960 856,960 5800 Total state/fed. revenue 6,120,938 5,307,542 3,509,974 2,088,073 1,568,960

5000 Total revenues 25,940,261 26,464,524 30,603,411 35,105,044 36,069,499

Expenditures6511 Bond principal 18,960,000 20,091,467 22,971,967 26,078,747 24,119,997 6521 Bond interest 5,541,683 6,078,057 8,445,444 10,520,297 11,306,502 6599 Debt service fees 10,000 10,000 10,000 10,000 10,000

6000 Total expenditures 24,511,683 26,179,524 31,427,411 36,609,044 35,436,499

Revenues Over Expenditures 1,428,578 285,000 (824,000) (1,504,000) 633,000

Deposits to Sinking Fund (2,056,467) - - - -

Transfer from General Fund 500,000 - - - -

Net Change in Fund Balance (127,889) 285,000 (824,000) (1,504,000) 633,000

Budgetary Fund Balance - Beg. of Year 5,605,798 5,477,909 5,762,909 4,938,909 3,434,909

Budgetary Fund Balance - End of Year 5,477,909$ 5,762,909$ 4,938,909$ 3,434,909$ 4,067,909$

Combined Tax Rate 1.2800$ 1.2800$ 1.3100$ 1.3400$ 1.3400$

Change in Combined Tax Rate -$ -$ 0.030$ 0.030$ -$


Financial Projection: Summary


2014-2015 2015-16 2016-17 2017-18 2018-19

Projected Budget Projected Projected Projected

General Fund

Property Value Information

Tax Year 2014 2015 2016 2017 2018

Current - Taxable Value HCAD 12,791,919,093$ 13,740,814,133$ 14,771,375,193$ 15,509,943,953$ 16,207,891,430$

% Change from PY 11.39% 7.42% 7.50% 5.00% 4.50%

Frozen property value 525,450,202 525,450,202 525,450,202 525,450,202 525,450,202

Frozen levy 6,164,214 6,164,214 6,164,214 6,164,214 6,164,214

Net taxable value 12,266,468,891 13,215,363,931 14,245,924,991 14,984,493,751 15,682,441,228

Collections % 98.90% 98.90% 98.90% 98.90% 98.90%

Prior Year CPTD Property Value 11,571,889,001 12,606,081,886 13,847,984,039 14,886,582,842 15,630,911,984

CPTD to HCAD Ratio 100.76% 100.78% 100.78% 100.78% 100.78%

% change in CPTD 7.03% 8.94% 9.85% 7.50% 5.00%

Student Information

Student Enrollment 47,376 47,751 47,951 48,101 48,251

% Increase from PY 2.30% 0.79% 0.42% 0.31% 0.31%

Student ADA 43,548 44,058 44,243 44,381 44,520

% Increase from PY 1.77% 1.17% 0.42% 0.31% 0.31%

Expenditure Information

Salary Increase/Supplement 13,545,213 10,800,000 8,100,000 - -

Starting Salary 50,000 52,000 Unknown Unknown Unknown

Ratio Based Positions 3,900,000 2,571,500 1,000,000 1,000,000 1,000,000

Time sensitive positions - April 600,000 1,077,850 - - -

Time sensitive positions - May - 984,600 - - -

Add'l position requests - June - 165,000 - - -

Student Tutorial Funds 1,633,498 2,153,295 - - -

Special ed staffing 1,482,000 538,000 - - -

External demographer 29,115 60,000 - -

Supplemental Campus allocation 1,167,025 1,435,530 - - -

Police/Transportation software - 700,000 - - -

Capital Improvements 1,824,126 2,044,988 - - -

Vehicles 912,561 2,419,000 - - -

Total ACG 1,579,879 1,674,785 - - -

Total TUT 2,556,697 2,753,295 - - -

Total tech plan 4,243,432 4,709,473 4,709,473 4,709,473 4,709,473

Employees covered by ins - GF only 4,975 5,014 5,035 5,051 5,067

District contrib. to ins. 285 285 285 285 285

Debt Service Fund

Additional Bond Sale Amt. 9,839,000 61,814,000 80,550,825 28,122,960 52,090,569

Additional Bond Sale Rate 4.00% 4.50% 4.70% 4.80% 5.00%

Wealth/Enrollment 270,008.42 287,759.71 308,051.45 322,445.35 335,907.89

Wealth/ADA 293,746.16 311,876.64 333,869.01 349,469.26 364,060.07

Wealth/WADA 192,085.37 205,842.11 223,794.09 238,909.60 249,069.08

Revenue per WADA 6,059.58 6,395.76 6,364.07 6,294.71 6,281.74


Financial Projection: Assumptions


03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11

Pre-K 1,957 2,174 2,310 2,189 2,172 2,192 2,246 2,336

Kind 3,565 3,468 3,697 3,459 3,485 3,385 3,407 3,577

Grade 1 3,810 3,735 4,003 4,031 3,868 3,964 3,906 3,894

Grade 2 3,535 3,732 3,708 3,629 3,738 3,600 3,844 3,689

Grade 3 3,504 3,548 3,816 3,564 3,392 3,596 3,567 3,670

Grade 4 3,557 3,377 3,567 3,484 3,329 3,312 3,480 3,477 Grade 5 3,548 3,474 3,732 3,520 3,460 3,293 3,270 3,492 Elementary 23,476 23,508 24,833 23,876 23,444 23,342 23,720 24,135

Grade 6 3,400 3,457 3,220 3,363 3,261 3,344 3,135 3,062

Grade 7 3,257 3,318 3,425 3,062 3,240 3,199 3,193 3,083 Grade 8 3,324 3,182 3,337 3,194 3,001 3,220 3,150 3,149 Middle School 9,981 9,957 9,982 9,619 9,502 9,763 9,478 9,294

Grade 9 4,095 4,181 4,140 4,201 4,120 3,990 3,833 3,736

Grade 10 3,242 3,124 3,623 3,203 3,188 3,271 3,330 3,352

Grade 11 2,570 2,601 2,653 2,656 2,571 2,648 2,839 2,943

Grade 12 2,108 2,338 2,433 2,185 2,314 2,353 2,382 2,370 High School 12,015 12,244 12,849 12,245 12,193 12,262 12,384 12,401

Grand Total 45,472 45,709 47,664 45,740 45,139 45,367 45,582 45,830

Increase from Prior Yr 841 237 1,955 (1,924) (601) 228 215 248 ADA 41,278 41,781 41,793 41,553 41,553 41,143 41,641 41,996

11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19

Pre-K 2,459 2,478 2,546 2,422 2,441 2,451 2,459 2,467

Kind 3,582 3,701 3,774 3,824 3,854 3,870 3,882 3,894

Grade 1 4,035 4,019 4,108 4,208 4,241 4,259 4,272 4,285

Grade 2 3,571 3,813 3,864 3,940 3,971 3,988 4,000 4,012

Grade 3 3,482 3,431 3,746 3,727 3,756 3,772 3,784 3,796

Grade 4 3,465 3,428 3,363 3,635 3,664 3,679 3,691 3,703

Grade 5 3,367 3,417 3,293 3,391 3,418 3,432 3,443 3,454 Elementary 23,961 24,287 24,694 25,147 25,345 25,451 25,531 25,611

Grade 6 3,146 3,204 3,124 3,181 3,206 3,219 3,229 3,239

Grade 7 2,929 3,117 3,154 3,166 3,191 3,204 3,214 3,224 Grade 8 3,041 2,914 3,059 3,246 3,272 3,286 3,296 3,306

Middle School 9,116 9,235 9,337 9,593 9,669 9,709 9,739 9,769

Grade 9 3,718 3,684 3,694 4,031 4,063 4,080 4,093 4,106

Grade 10 3,332 3,193 3,233 3,233 3,259 3,273 3,283 3,293

Grade 11 3,107 2,970 2,950 3,048 3,072 3,085 3,095 3,105 Grade 12 2,230 2,404 2,405 2,324 2,343 2,353 2,360 2,367

High School 12,387 12,251 12,282 12,636 12,737 12,791 12,831 12,871

Grand Total 45,464 45,773 46,313 47,376 47,751 47,951 48,101 48,251

Increase from Prior Yr (366) 309 540 1,063 375 200 150 150 ADA 41,987 42,333 42,792 43,548 44,058 44,243 44,381 44,520


Financial Projection: Enrollment


May, 2016 May, 2017 May, 2018 May, 2019 May, 2020 May, 2021 Total

2015 Referendum:

School Buses 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 9,000,000$

Safety Vestibules - 5,900,000 4,630,000 - - - 10,530,000

Career Center 37,100,000 39,500,000 - - - - 76,600,000

Multi-Purpose Center - - 5,790,000 18,050,000 - - 23,840,000

Kerr Fine Arts Addition 14,200,000 - - - - - 14,200,000

Outley Addition 1,590,000 4,450,000 - - - - 6,040,000

Gymnasium Additions-MS 7,420,000 15,580,000 - - - - 23,000,000

Elsik Softball Field - 334,000 - - - - 334,000

Fieldhouse Weight Room - 500,000 - - - - 500,000

Olle Ensemble Room - 306,000 - - - - 306,000

Restrooms - - - 11,075,000 - - 11,075,000

ADA restrooms - 1,335,600 - - - - 1,335,600

Crump ADA seating - - - 602,000 - - 602,000

Youens Library Expansion - - - 963,000 - - 963,000

Facility Assessment - 11,130,000 16,205,000 12,040,000 14,950,000 15,506,400 69,831,400

Entry Canopies - - - 4,200,000 - - 4,200,000

Reception Areas - - - 843,000 - - 843,000

Sound/Stage Upgrades - - - 2,800,000 - - 2,800,000

Pre-K Facilities - - - - 37,400,000 47,600,000 85,000,000

Total 61,810,000$ 80,535,600$ 28,125,000$ 52,073,000$ 53,850,000$ 64,606,400$ 341,000,000$

I & S Tax Rate 0.155$ 0.185$ 0.215$ 0.215$ 0.215$ 0.240$


Financial Projection: Future Bond Sales - 2015 Referendum


Fiscal Schoolhouse and

Year Refunding Bonds

Ending Series 2007

Aug. 31 Principal Interest Principal Interest Principal Interest Principal Interest

2016 20,091,467$ 6,078,057$ 3,645,000$ 548,694$ 445,000$ 210,307$ 2,135,000$ 369,338$

2017 22,971,967 7,183,717 2,255,000 430,692 445,000 192,508 2,135,000 262,587

2018 22,051,967 6,379,752 3,855,000 308,493 445,000 175,820 3,305,000 122,456

2019 18,686,967 5,655,797 1,225,000 206,128 445,000 160,134 1,020,000 17,850

2020 15,016,966 5,091,744 530,000 169,931 445,000 144,225

2021 14,911,966 4,623,978 530,000 148,069 445,000 128,094

2022 13,711,966 4,183,658 530,000 126,207 445,000 111,740

2023 12,301,966 3,766,510 530,000 104,013 445,000 95,164

2024 11,351,966 3,379,815 530,000 81,156 445,000 78,365

2025 8,715,500 3,047,758 530,000 57,969 445,000 61,232

2026 7,900,500 2,757,269 530,000 34,782 445,000 43,878

2027 6,860,500 2,073,753 530,000 11,595 445,000 26,300

2028 4,725,500 1,434,178 435,000 8,700

2029 4,290,500 1,248,644

2030 4,290,500 1,071,221

2031 4,290,500 893,343

2032 4,290,500 714,420

2033 4,290,500 536,804

2034 3,560,500 370,594

2035 3,560,500 216,245

2036 3,090,500 69,536 $

Totals 210,963,198$ 60,776,793$ 15,220,000$ 2,227,729$ 5,775,000$ 1,436,467$ 8,595,000$ 772,231$

Fiscal

Year

Ending

Aug. 31 Principal Interest Principal Interest Principal Interest Principal Interest

2016 990,000$ 239,550$ 1,495,000$ 209,800$ 1,985,000$ 202,456$ 1,980,000$ 866,600$

2017 980,000 210,000 1,450,000 180,350 1,945,000 133,781 1,950,000 827,300

2018 965,000 180,825 1,415,000 144,625 850,000 77,881 1,920,000 788,600

2019 950,000 152,100 1,390,000 102,550 435,000 54,356 1,885,000 750,550

2020 935,000 123,825 1,370,000 54,300 425,000 43,581 1,845,000 713,250

2021 925,000 91,300 1,345,000 13,450 410,000 35,231 1,815,000 676,650

2022 915,000 54,500 395,000 27,181 3,285,000 609,225

2023 905,000 18,100 380,000 19,431 3,275,000 494,450

2024 365,000 11,753 3,275,000 363,450

2025 350,000 3,938 1,770,000 262,550

2026 1,755,000 192,050

2027 730,000 146,000

2028 730,000 124,100

2029 730,000 102,200

2030 730,000 80,300

2031 730,000 57,944

2032 730,000 35,131

2033 730,000 11,862

2034

2035

2036

Totals 7,565,000$ 1,070,200$ 8,465,000$ 705,075$ 7,540,000$ 609,589$ 29,865,000$ 7,102,212$

Total

Refunding Bonds

Series 2013

Debt Service Fund

Debt Service Requirements to Maturity by Issue August 31, 2016

Series 2008

Schoolhouse Bonds Refunding Bonds

Series 2009

Refunding Bonds

Series 2012A

Refunding Bonds

Series 2011

Schoolhouse and

Refunding Bonds

Series 2012


Sinking req. Interest Principal Interest Sinking req. Interest

1,086,467$ 1,465,000$ 595,488$ 970,000$ 856,960$

1,086,467 1,450,000 537,112 970,000 856,960

1,086,467 1,430,000 486,763 970,000 856,960

1,086,467 4,020,000 357,662 970,000 856,960

1,086,466 2,670,000 203,763 970,000 856,960

1,086,466 2,650,000 97,362 970,000 856,960

1,086,466 1,365,000 22,181 970,000 856,960

1,086,466 970,000 856,960

1,086,466 970,000 856,960

970,000 856,960

970,000 856,960

970,000 428,480

9,778,198$ -$ 15,050,000$ 2,300,331$ 11,640,000$ 9,855,040$

Principal Interest Principal Interest Principal Interest Principal Interest

3,385,000$ 452,075$ 35,000$ 315,638$ 475,000$ 284,001$ 927,150$

3,365,000 283,325 1,375,000 287,438 475,000 269,750 3,090,500$ 2,711,914

1,050,000 172,950 1,195,000 236,038 475,000 255,500 3,090,500 2,572,841

490,000 134,450 1,205,000 188,038 475,000 241,250 3,090,500 2,433,769

485,000 110,075 690,000 150,138 475,000 227,000 3,090,500 2,294,696

480,000 85,950 690,000 122,538 475,000 212,750 3,090,500 2,155,624

475,000 62,075 685,000 98,463 470,000 198,575 3,090,500 2,016,551

470,000 38,450 680,000 77,988 470,000 184,475 3,090,500 1,877,479

455,000 19,875 665,000 59,475 470,000 170,375 3,090,500 1,738,406

435,000 6,525 655,000 42,975 470,000 156,275 3,090,500 1,599,334

640,000 25,988 470,000 143,350 3,090,500 1,460,261

625,000 8,589 470,000 131,600 3,090,500 1,321,189

470,000 119,262 3,090,500 1,182,116

470,000 103,400 3,090,500 1,043,044

470,000 86,950 3,090,500 903,971

470,000 70,500 3,090,500 764,899

470,000 53,463 3,090,500 625,826

470,000 38,188 3,090,500 486,754

470,000 22,913 3,090,500 347,681

470,000 7,636 3,090,500 208,609

3,090,500 69,536

11,090,000$ 1,365,750$ 9,140,000$ 1,613,306$ 9,430,000$ 2,977,213$ 61,810,000$ 28,741,650$

Refunding Bonds Schoolhouse Bonds

Series 2015Series 2013A

Projected

QSCB Bonds

Series 2009

Refunding Bonds

Series 2014

Schoolhouse Bonds

Series 2016

QSCB Bonds

Series 2010

Refunding Bonds

Series 2010


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/16 Funded Appropriation2007 24,786,000$ * 15,220,000$ Holmquist Elementary 5,000,000$

Crump Stadium Renovations 4,633,695 Admin Building Renovatio 4,165,000 Phase III Classroom Enclosures 3,500,000 Albright Roof 832,710 Chambers Roof 803,647 Martin Roof 800,460 Sneed Roof 783,292 School Buses 750,000 Chambers IAQ 525,000 Rees HVAC 500,000 Youens Roof 435,982 Playground Improvements 400,000 Fire Alarms 360,000 Misc Projects </= $100K 265,500 Hastings Foundation 250,000 Smith Roof 239,872 Olle Roof 215,842

Chambers Foundation 175,000

Best Vinyl Wall Siding 150,000

24,786,000$

2008 8,890,000 5,775,000 Chambers IAQ 2,025,000$

Klentzman Addition 1,300,000

Landis Roof 814,672

School Buses 750,000

Alexander Roof 705,165

Tracks at Various Campuses 422,550

Playground Improvements 409,500

Mahanay Restrooms 375,000

Misc Projects </= $100K 368,000

Kennedy Roof 334,000

Chambers Vinyl Wall Siding 300,000

Alexander Carpet 200,000

Elsik Public Address System 200,000

Hastings Public Address System 200,000

Alief MS Roof 174,113

Youens Carpet 160,000

Killough Roof 152,000

8,890,000$


Outstanding Bond Issues and the Projects Funded


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/16 Funded Appropriation


2009-QSCB 16,297,000 9,778,198 Elsik Brick 6,357,000$

Cummings HVAC / Elect Upgrade 3,000,000

Misc Projects </= $100K 1,765,083

Districtwide Lighting Retrofit 1,355,000

Annex Roof 840,000

Rees Roof 805,000

Elsik Roof 750,000

Martin Parking Lot Repairs 256,491

Smith Carpet 225,000

Elsik Track 225,000

Mahanay Foundation Repair 175,000

Best Cooling Tower 150,000

O'Donnell Cooling Tower 150,000

Boone Parking Lot Repairs 123,426

Boone/Youens Electrical 120,000

16,297,000$

2010-QSCB 16,480,000 11,640,000 Rees/Heflin HVAC 5,500,000$

Hastings HVAC 3,695,000

Best Roof 992,000

Youens/Chancellor/Smith Parking 961,600

Districtwide Lighting Retrofit 890,000

Hastings Roof 763,000

Boone Roof 762,000

Smith Roof 720,000


Chancellor Roof 470,000

AMS Grease Trap & Water Line 240,000

Mahanay Carpet 225,000

Martin/Hearne/Rees Site Lighting 201,400

Martin/Chancellor Alarm 190,000

Hearne/Mahanay Alarm 190,000

Liestman - PVC Water Piping 160,000

16,480,000$


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/16 Funded Appropriation


2013 15,036,000 * 29,865,000 Chancellor HVAC 3,566,420$

Hastings HVAC Phase II 2,416,000

Crump Stadium Track 1,800,000

School Buses 1,500,000

Owens Roof Replacement 875,000


Natatorium Pool Upgrade 765,580

Install Site Lighting 434,800

Chambers Parking Lot 427,000

Holub Parking Lot 400,000

Maintenance Parking Lot 293,200

Martin Carpet 275,000

Rees AC Replacement 275,000

Electric Service Installation 230,000

Districtwide Carpet & Vinyl 207,000

ALC Air Handler Replacement 200,000

Elsik Fire Alarm 186,000

Albright Exterior Panel Replacement 150,000

Outley Fire Alarm 140,000

Replace Motor Control Center 120,000

15,036,000$

2015 9,839,000 9,430,000 Smith HVAC 4,500,000$

Mahanay HVAC 3,953,000

School Buses 750,000

Elsik Gym/Olle Roof 325,000

Taylor Track Repairs 250,000


9,839,000$

2016 (Budgeted) 61,810,000 61,810,000 Career Center 37,100,000

Kerr Fine Arts Addition 14,200,000

Middle School Gym Additions 7,420,000

Outley Addition 1,590,000

School Buses 1,500,000

61,810,000$

* If original issue amount issued included both construction & refunding bonds, only the construction portion was included in amount issued above.


2011-12 2012-13 2013-14 2014-15 2015-16

Assessed/Market value of a home 99,772$ 96,664$ 99,352$ 109,536$ 126,234$

Less: Homestead exemption 15,000 15,000 15,000 15,000 25,000

Taxable value 84,772 81,664 84,352 94,536 101,234

Total property tax rate 1.3300 1.3200 1.2900 1.2800 1.2800

Property tax due $1,127 $1,078 $1,088 $1,210 $1,296

Increase (decrease) in taxes (148)$ (50)$ $10 $122 $86

Property tax percent increase

(decrease) from prior year -11.6% -4.4% 0.9% 11.2% 7.1%

Each year the Harris County Appraisal District appraises property based on market conditions such as sales inthe surrounding areas. The above schedule shows how market conditions and adopted tax rates would affectthe assessed value through 2015-16 based on the overall appraisal value trends in the District.


Impact of Budget on Taxpayers

$1,127$1,078

$1,088

$1,210

$1,296

$1,000

$1,100

$1,200

$1,300

$1,400

$1,500

$1,600

2011-12 2012-13 2013-14 2014-15 2015-16

Property Tax Due


Fiscal Year Total Taxable Assessed Assessed

Ended Market Assessed Real Personal

August 31, Valuation Valuation Property Property

2006 10,762,052,185$ 9,108,157,035$ 7,986,503,895$ 87.69 % 1,121,653,140$ 12.31 %

2007 11,468,356,447 9,757,522,264 8,593,601,811 88.07 1,163,920,453 11.93

2008 12,925,993,087 10,930,416,837 9,676,875,043 88.53 1,253,541,794 11.47

2009 13,579,384,260 11,678,270,464 10,545,478,229 90.30 1,132,792,235 9.70

2010 13,343,904,171 11,382,538,806 10,333,944,653 90.79 1,048,594,153 9.21

2011 12,554,866,358 10,528,509,701 9,435,777,974 89.62 1,092,731,727 10.38

2012 12,215,974,771 10,568,573,158 9,349,783,057 88.47 1,218,790,101 11.53

2013 12,627,670,655 10,729,494,394 9,644,631,659 89.89 1,084,862,735 10.11

2014 13,368,506,433 11,484,302,868 10,135,798,577 88.26 1,348,504,291 11.74

2015 14,703,355,279 12,791,919,093 11,357,507,505 88.79 1,434,411,588 11.21

2016 15,794,039,233 13,740,814,133 12,200,468,869 88.79 1,540,345,264 11.21


Market Value and Assessed and Estimated

Actual Value of Taxable Property

Last Ten Fiscal Years and 2016 Projected

Percent Personal

Assessed ValueAssessed Value

Real Property Personal PropertyPercent Real

Prop. to Total Prop. to Total


Fiscal Year Current Delinquent Total

Ended Tax Tax Taxes

August 31, Tax Levy Collections Collections Collections

2006 $ 1.7200 156,660,301$ 154,281,070$ 2,377,185$ 156,658,255$

2007 1.5900 155,144,604 152,242,755 2,065,908 154,308,663

2008 1.2650 138,268,106 135,198,092 1,830,125 137,028,217

2009 1.3400 156,488,824 153,176,191 1,338,776 154,514,967

2010 1.3400 153,775,152 149,803,018 1,911,888 151,714,906

2011 1.3400 141,082,030 139,037,613 404,810 139,442,423

2012 1.3300 140,562,023 138,582,382 725,359 139,307,741

2013 1.3200 143,725,997 140,185,793 890,000 141,075,793

2014 1.2900 145,738,115 141,780,230 870,000 142,650,230

2015 1.2800 158,143,569 155,611,125 710,000 156,321,125

2016 1.2800 175,320,572 173,394,010 - 173,394,010

Note: The tax rates are per $100 of assessed value.

Tax Rate

Property Tax Rates, Levies, and Collections

Last Ten Fiscal Years and 2016 Projected

Alief Independent School Distric


Percentageof Total

Assessed AssessedTaxpayer Value (1) Value (2)

Shell Oil Co. 323,728,717$ 2.5%FSP Westchase 142,518,070 1.1%Jacobs Engineering 120,415,791 0.9%Centerpoint Energy Group Inc 115,924,023 0.9%Columbia Texas Westchase 90,692,112 0.7%Pinnacle Owner Corp 90,424,846 0.7%CHCA West Houston LP 85,717,801 0.7%One Westchase Center II LLC 83,600,000 0.7%Camden Property Trust 79,545,071 0.6%Wal Mart 69,608,290 0.5%Totals 1,202,174,721$ 9.4%

(1) Assessed (taxable) value equals appraised value after exemptions(2) Total assessed value equals: 12,791,919,093$ Source: Harris County Appraisal District

2014-15


Principal Taxpayers



Summary of Federal Expenditures Federal funds play a significant role in funding various programs provided by the District. The only Special Revenue Fund with a legally adopted budget presented in this document is the Food Service Fund. All other funds in this fund type use project accounting. However, many programs would not be possible or as effective without the federal awards the District receives. Federal awards have a significant impact on the variety of programs we are able to provide for our students. This graph shows that federal awards were significantly higher 2009-10 and 2010-11. This was due to funds that the District received under the American Recovery and Reinvestment Act in these years. Federal funds received in 2011-12 were still significantly higher than the level they were in 2008-09 prior to the two years of ARRA. In 2011-12, we received $7.9 million from the Education Jobs Fund which was only for that one year which is why there was another fairly significant decrease in 2012-13.

The following is a summary of federal awards received for the fiscal year ended August 31, 2014.

Funds for the Improvement of Education 638,789$ ESEA Title 1 17,796,311 IDEA - B, Formula 8,465,685 IDEA - B, Preschool 166,037 Carl D. Perkins Career & Technology 633,451 Title III Part A IMM 37,437 Title III Part A LEP 1,863,446 Title II Part A - TPTR 1,207,356 Summer School LEP 144,572 Title IV Part B - 21st Century Learning Centers 1,877,821 Texas Support for Homeless Education Program (TEXSHEP) 55,100 Summer Feeding Program 714,710 Food Distribution 1,503,104 National School Lunch Program 16,362,213 School Breakfast Program 5,050,054 Medicaid Administrative Claiming 286,981

56,803,067$

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

2009-10actual

2010-11actual

2011-12actual

2012-13actual

2013-14actual

Federal Expenditures Trend


Personnel

Starting Midpoint

Salary Raise %

2005-06 39,000$ 3.00%

2006-07 41,500 5.30%

2007-08 43,000 4.00%

2008-09 44,000 3.00%

2009-10 45,500 3.75%

2010-11 46,500 3.00%

2011-12 46,000 0.00%

2012-13 46,000 0.00%

2013-14 47,300 3.50%

2014-15 50,000 5.03%2015-16 52,000 4.00%

Personnel Salary and Benefits Alief has always strived to provide a competitive compensation and benefits packages to employees. Prior to 2011-12, raises of 3% or more on the midpoint were given for over 10 years. In 2011-12 and 2012-13, the district was not able to provide employee raises due to reductions in State funding by the Legislature during the 2011 session. When the Legislature met again in 2013, a portion of the funding cuts were restored which allowed for raises of 3.5% on the midpoint for 2013-14 and a raise of 5.03% for the 2014-15 budget years. Last year, Alief was the first District in the Houston area to announce starting teacher salaries of $50,000. For 2015-16, Alief was able to give a raise of 4% on the midpoint and raise starting teacher salaries to $52,000. Each 1% pay raise costs the District an additional $2.6 million in salaries each year making the total cost of this salary increase approximately $10.4 million. This graph is a history of the salary decisions by the Board. Rising health insurance costs have created a balancing act between providing a quality health benefits plan and keeping premiums at affordable prices. The District doesn’t want to be in the position of providing a pay raise that is completely offset by an increase in employee insurance premiums. So while the premiums for employees have remained flat, the District’s cost for health insurance has risen steadily over recent years. The District is self-funded for health insurance, so when the costs for claims are more than premiums collected, the District has to cover the excess from the general fund budget. The District contribution to health insurance for 2014-15 was approximately $453 per month per employee ($5,426 per year). The 2015-16 budget for group health insurance increased by $3.1 million to $29.9 million (an increase of $630 a year for each covered employee) to allow for growing health costs and to cover the portion of costs that have been previously covered by fund balance in the insurance internal service fund. This fund balance has been mostly depleted and is no longer available to cover any excess overages. The District closely monitors insurance claims on a monthly basis and compares the trends to the previous years, so that we can plan and adjust the budget as needed when claims exceed what was budgeted. Personnel Facts Retention of quality staff is always one of the major goals of the District. The following statistics are from the District’s 2013-14 Texas Academic Performance Report.

Number of PercentTeachers of Total

Beginning 243 7.8%1-5 826 26.4%6-10 825 26.3%11-20 876 27.9%Over 20 364 11.6%

Average Years Experience of Teachers: 10.3 years

Average Years Experience of Teachers with District: 10.0 years

Teacher Retention Rate 85.5%


Projected

Actual Actual Actual Actual Budgeted

Function 2011-12 2012-13 2013-14 2014-15 2015-16

11 Instruction 201,164,511$ 208,407,293$ 216,316,380$ 237,691,705$ 256,448,081$

12 Instructional resources 4,257,400 4,216,452 4,129,262 4,529,954 4,341,486

13 Curriculum & staff dev. 2,524,045 2,623,121 3,037,984 3,289,479 3,621,905

21 Instructional leadership 2,993,051 3,049,207 3,629,165 4,211,051 4,379,524

23 School leadership 23,133,124 23,311,320 23,941,662 25,731,178 27,861,319

31 Guidance, counseling, & eval. 13,428,221 13,055,527 14,141,209 16,012,092 16,818,371

32 Attendance & social work 282,394 266,507 287,889 344,532 350,642

33 Health services 3,346,853 3,538,590 3,894,287 4,762,820 5,136,274

34 Student transportation 10,548,522 10,944,433 11,340,937 12,067,571 10,841,026

35 Food services - - - - 30,000

36 Co-Curricular/extracurricular 2,128,881 2,235,984 2,335,721 2,584,356 3,015,009

41 General administration 4,561,066 5,145,931 5,080,092 5,452,392 5,051,399

51 Plant maint. & operations 18,116,845 18,264,767 18,315,149 19,258,357 20,901,672

52 Security & monitoring serv. 4,968,585 4,873,841 5,129,690 5,720,109 6,148,308

53 Data processing services 2,186,546 1,986,275 2,201,309 2,311,237 2,428,205

61 Community services 1,025,835 1,020,152 1,489,342 1,623,868 2,414,879

81 Facilities acquisition & const. 484,624 544,022 614,524 685,323 673,689

Total General Fund Payroll Expenditures 295,150,503$ 303,483,422$ 315,884,602$ 346,276,024$ 370,461,789$

Percentage Increase 3% 4% 10% 7%


General Fund

Schedule of Payroll Expenditures by Function


Amended Projected

Actual Budget Actual Budgeted

Object 2013-14 2014-15 2014-15 2015-16

6112 Substitute teachers 4,449,045$ 4,917,485$ 5,046,283$ 4,780,200$

6118 Extra duty pay-teachers & other prof. 3,423,790 4,075,558 3,271,732 4,613,273

6119 Teachers & other prof. personnel 199,682,536 218,273,144 219,632,452 234,121,460

6121 Extra duty pay/Overtime-support pers. 2,127,189 2,218,041 2,126,776 1,968,561

6125 Substitutes for support personnel 440,536 646,650 671,989 646,650

6126 Clerical & ancillary workers 49,519,270 55,102,386 51,609,193 55,443,899

6129 Part-time & temp. salary costs 1,071,263 1,581,503 1,605,378 708,500

6134 Employee stipends 1,080,282 1,108,109 1,111,322 992,000

6139 Employee allowances 26,360 - - -

6141 Medicare costs 3,536,105 3,941,770 3,883,754 4,202,216

6142 Group health & life insurance 24,235,132 25,525,000 26,800,000 29,895,999

6143 Workers' compensation 1,500,000 1,500,000 1,200,000 1,500,000

6144 Teacher retirement on behalf payments 17,611,070 18,500,000 18,582,357 19,900,466

6145 Unemployment compensation 344,796 350,000 247,235 350,000

6146 Teacher retirement 4,530,503 8,475,896 8,475,896 8,938,565

6147 Vacation leave pay 139,800 200,000 147,335 200,000

6148 Sick leave pay 1,193,611 1,200,000 864,322 1,200,000

6149 District matching plan & other benefits 973,314 1,000,000 1,000,000 1,000,000

Total General Fund Payroll Expenditures 315,884,602$ 348,615,542$ 346,276,024$ 370,461,789$


General Fund

Schedule of Payroll Expenditures by Object


Actual Actual Actual Projected Budgeted

Position 11-12 12-13 13-14 14-15 15-16

Administrators 205.0 210.0 216.0 218.0 223.0

Clerical 801.5 832.0 843.0 868.5 906.5

Counselors 103.0 103.0 105.5 112.5 114.5

Librarians 42.0 42.0 42.0 42.0 42.0

Manual Trades 978.0 982.0 992.0 1,003.0 1,008.0

Nurses 43.0 43.0 43.0 43.0 43.0

Professionals 62.0 68.5 83.0 92.0 95.0

Psych Services - Administrator 3.0 3.0 3.0 3.0 3.0

Psych Services - Clerical 1.0 1.0 1.0 - -

Psych Services - Professionals 48.0 48.0 48.0 51.0 55.0

Special Ed - Administrators 9.0 10.0 7.0 9.0 9.0

Special Ed - Clerical 169.0 181.0 193.0 215.0 215.0

Special Ed - Professionals 55.0 64.0 61.0 58.0 62.0

Special Ed - Teachers 251.0 267.0 267.0 299.0 299.0

Teachers 2,645.0 2,687.5 2,751.5 2,845.5 2,899.0

Totals 5,415.5 5,542.0 5,656.0 5,859.5 5,974.0

The following is an explanation of the changes in staffing levels by position:

Psych Services Professional - +4 professionals which consists of the following: +2 diagnosticians and +2

psychologists.

Special Ed Professionals - +4 positions which consists of the following: +2 speech therapists, +1 autismspecialist and +1 orientation & mobility specialist.

Teachers - +53.5 (net) teachers and other campus professional positions throughout the District: +27 at the secondary level and +26.5 at the elementary level.


Position Counts (FTE's) by Year

Administrators - +5 positions which consists of the following: +3 high school assistant principals & 2elementary assistant principals.

Manual Trades - +5 positions which consists of the following: + 1 police officer and +4 crafts tradesmen inmaintenance.Professional - +3 professionals which consists of the following: +1 early childhood facilitator, +1 behavior

specialist +1 advanced academics specialist.

Clerical - +38 (net) positions which consists of the following: +30(net) paraprofessional changes at thecampuses including +17 Pre-K aides, +5 different business services positions and +3 different instructionalpositions.

Counselors - +2 positions which consists of the following: +1 elementary counselor and + 1 counselor atSOAR.


Business Supt./ Total

Instruction Services Board Campuses 2015-16

Administrators 33.0 25.0 1.0 164.0 223.0

Clerical 111.0 100.0 1.0 694.5 906.5

Counselors 114.5 114.5

Librarians 42.0 42.0

Manual Trades 1.0 1,007.0 1,008.0

Nurses 43.0 43.0

Professionals 40.0 55.0 95.0

Psych Services - Administrator 3.0 3.0

Psych Services - Professional 55.0 55.0

Special Ed - Administrator 9.0 9.0

Special Ed - Clercial 215.0 215.0

Special Ed - Professional 62.0 62.0

Special Ed - Teachers 299.0 299.0

Teachers 2,899.0 2,899.0

Totals 828.0 1,187.0 2.0 3,957.0 5,974.0


Budgeted Position Counts (FTE's) by Division and in Total

Position

Other0.03% Instruction

13.86%

Administrative Services19.87%

Campuses66.24%

Percentages by Division


Years of

Experience

0 $ 52,000 $ 52,500 $ 53,000

1 52,300 52,800 53,300

2 52,600 53,100 53,600

3 53,082 53,582 54,082

4 53,582 53,832 54,332

5 53,582 54,082 54,582

6 54,224 54,724 55,224

7 54,716 55,216 55,716

8 55,286 55,786 56,286

9 55,820 56,320 56,820

10 56,480 56,980 57,480

11 57,444 57,944 58,444

12 58,089 58,589 59,089

13 58,564 59,064 59,564

14 59,010 59,510 60,010

15 59,944 60,444 60,944

16 60,734 61,234 61,734

17 61,379 61,879 62,379

18 61,917 62,417 62,917

19 62,562 63,062 63,562

20 63,147 63,647 64,147

21 63,829 64,329 64,829

22 64,474 64,974 65,474

23 65,006 65,506 66,006

24 65,723 66,223 66,723

25 66,567 67,067 67,567


2015-16 New Hire Teacher

Salary Placement Schedule

Bachelor's

Degree

Master's

Degree

Doctorate

Degree


District Type of Insurance

2015-16 Starting Salary

Monthly Insurance Premium

(Emp Only)

Annual Insurance Premiums

Starting Salary Less

Annual Insurance Premiums

Difference from Alief

Alief Aetna Select & PPO 52,000$ 54$ 648$ 51,352$ -$

Alvin BCBS PPO plans 50,000 - - 50,000 (1,352)

Harris County DE TRS Active Care 53,500 305 3,654 49,846 (1,506)

Lamar United Healthcare PPO 51,500 139 1,671 49,829 (1,523)

Aldine Aetna 51,000 125 1,504 49,496 (1,856)

Katy Aetna 50,100 92 1,104 48,996 (2,356)

Conroe Aetna 50,000 104 1,248 48,752 (2,600)

LaPorte TRS Active Care 51,600 244 2,928 48,672 (2,680)

Spring Branch TRS Active Care 50,000 150 1,800 48,200 (3,152)

Fort Bend United Healthcare 50,500 195 2,342 48,158 (3,194)

Goose Creek TRS Active Care 52,500 364 4,368 48,132 (3,220)

Klein TRS Active Care 51,000 246 2,952 48,048 (3,304)

Barbers Hill TRS Active Care 52,000 364 4,368 47,632 (3,720)

Pasadena Aetna 50,130 215 2,580 47,550 (3,802)

Tomball TRS Active Care 51,250 339 4,068 47,182 (4,170)

Cy-Fair TRS Active Care 51,500 376 4,512 46,988 (4,364)

Spring TRS Active Care 51,500 389 4,668 46,832 (4,520)

Deer Park TRS Active Care 51,300 384 4,608 46,692 (4,660)

Pearland TRS Active Care 51,200 389 4,668 46,532 (4,820)

Texas City TRS Active Care 48,500 362 4,342 44,158 (7,194)


Comparison of Salary and Benefits Cost to Area Districts


Non-Teacher to Total Teachers Non-Teacher Teacher Ratio

Aldine 8,891 4,236 4,655 1.10

Alief 6,235 3,261 2,974 0.91

Alvin 2,516 1,271 1,245 0.98

Channelview 1,119 531 588 1.11

Clear Creek 4,825 2,504 2,321 0.93

Cypress-Fairbanks 13,720 6,727 6,993 1.04

Deer Park 1,793 845 948 1.12

Dickinson 1,253 630 623 0.99

Fort Bend 8,627 4,418 4,209 0.95

Galena Park 2,977 1,380 1,597 1.16

Goose Creek 3,085 1,501 1,584 1.06

Houston 23,603 11,422 12,181 1.07

Humble 4,844 2,472 2,372 0.96

Katy 8,659 4,537 4,122 0.91

Klein 6,313 3,238 3,075 0.95

La Porte 1,008 470 538 1.14

Lamar Consolidated 3,186 1,629 1,557 0.96

Pasadena 7,651 3,642 4,009 1.10

Pearland 2,333 1,239 1,094 0.88

Spring Branch 4,213 2,213 2,000 0.90

Spring 4,986 2,363 2,623 1.11

Tomball 1,722 807 915 1.13

Total/Average 123,559 61,336 62,223 1.01

State 2014-15 0.97

State 2013-14 0.97

Source: TASBO eFACTS+

Alief Inependent School District

Comparison of Non-Teacher to Teacher Ratio

2014-15

0.80

0.90

1.00

1.10

1.20

1.30

Non-Teacher to Teacher


Performance Indicators

Why Choose Alief?

More than 47,000 students and 6,500 employees have chosen Alief ISD as their preferred district for education or for their career. Here are some reasons why you should join us:

Parents and Students, here's why you should join us,

Alief ISD’s graduation rate of 93.2 percent exceeds the state average of 88.3 percent Alief ISD students exceed the state average in enrollment in post-secondary institutions Alief ISD offers a variety of programs to accommodate the needs and interests of all of our

students, including: o Career & Technical Education Program, which includes a variety of job training classes and

certification programs o District College & Career Readiness Initiative, aimed at preparing all Alief ISD students for

their post-secondary plans o Second Language Education programs, from the Dual Language Immersion Program where

students are taught English and Spanish at an early age, to strong Bilingual and English as a Second Language Programs, assist our diverse student population. The district's 47,000+ students speak more than 80 dialects

o A diverse Athletics Program for our middle schools and many of our high schools o A variety of programs to encourage the growth of our students outside of the classroom

setting, from the After School Program to Alief JUMPSTART o Alternative schools, including Kerr High School and Alief Early College High School, push

students academically o Advanced academic programs that prepare students for post-secondary education, from Pre-

AP and AP classes to AIMS and the AVID program o Special Education Department is renowned for providing top of the line services for special

needs students in specialized programs Strong partnerships with large colleges in the Houston area to further prepare our students for

college and career Alief ISD's programs encourage the involvement of the community, including volunteers, mentors,

and business partners


The Alief ISD Universal Breakfast Program means students eat breakfast for free, and a strong Nutrition Department that ensures our students are healthy. Alief also has one of the lowest lunch prices in southeast Texas

District technology initiatives help prepare students for 21st century learning Strong Professional Development Program means well-trained staff at each campus and facility Comprehensive safety and security measures across the district Alief ISD has one of the lowest tax rates in the greater Houston area, and the district lowered tax

rates three years in a row during the recession Financially sound district with multiple fiscal recognitions, including 4 stars in the Texas

Comptroller's Financial Allocation Study for Texas (FAST) ratings, the Texas Comptroller's Platinum Leadership Circle Award for Transparency, and the Association of School Business Officials International's Meritorious Budget Award and Certificate of Excellence in Financial Reporting

Your student will be surrounded by award-winning staff and community members in top schools.

For those interested in joining the public education sector, here's why you should join Alief ISD,

Alief ISD increased its starting teacher salary to $52,000 for the 2015-16 school year. Relevant staff and professional development opportunities and continual training to ensure our

staff are highly qualified Very rich health support services

o Strong Risk Management Program, which provides competitive insurance packages to employees, including one of the lowest insurance premiums

o District Wellness Initiative includes access to Alief Cares Clinic, a wellness initiative in which only Alief ISD employees can benefit from convenient visits with no co-pay

Wee Care Daycare for employees' children A variety of employee benefits and savings from business partners in the community Cutting edge technology provided through Tech Services Department Second to none support from departments ranging from Maintenance, Printing Services, and

Transportation to Purchasing, and Management Information Systems Strong sense of community for those who are a part of the "Alief Proud Family"

o Many Alief ISD alumni come back to give back to the district, such as 2013 Elementary Teacher of the Year Courtney Rees and 2015 Elementary Teacher of the Year Michelle Lopez

o Cross-department, cross-campus collaboration is common to ensure our students succeed! o Employees send their own children to Alief ISD schools.


© K12 Insight I www.k12insight.com I 703‐542‐9600 I [email protected]

2014‐15SafetyandClimateSurveyAliefISD

KeyFindings—AllGroups 81% of staff members, 79% of parents and 65% of students rate the overall quality of their

school as Excellent or Good.

96% of staff, 85% of parents and 78% of students said they have a clear understanding of how

Alief ISD defines bullying.

91% of staff members and 71% of students said that they are safe at school. Similarly, 85% of

parents said that students generally feel safe at their school.

KeyFindings—Staff 87% of staff members said that they enjoy working at their school.

86% of staff members said that the principal at their school makes decisions that are in the best

interests of the students.

KeyFindings—Students 88% of students said their teachers encourage them to do their best.

89% of students said they respect the teachers at their school.

KeyFindings—Parents 85% of parents said that their child is learning what he/she needs to know to be successful in

the next grade level or after graduation.

85% of parents said staff members care about students.


2009-10 2010-11 2011-12 2012-13 2013-14Students

Total Students: 45,582 45,830 45,464 45,773 46,313

Students by Grade:Pre-Kindergarten 2,246 2,336 2,459 2,478 2,546 Kindergarten 3,407 3,577 3,582 3,701 3,774 Grade 1 3,906 3,894 4,035 4,019 4,108 Grade 2 3,844 3,689 3,571 3,813 3,864 Grade 3 3,567 3,670 3,482 3,431 3,746 Grade 4 3,480 3,477 3,465 3,428 3,363 Grade 5 3,270 3,492 3,367 3,417 3,293 Grade 6 3,135 3,062 3,146 3,204 3,124 Grade 7 3,193 3,083 2,929 3,117 3,154 Grade 8 3,150 3,149 3,041 2,914 3,059 Grade 9 3,833 3,736 3,718 3,684 3,694 Grade 10 3,330 3,352 3,332 3,193 3,233 Grade 11 2,839 2,943 3,107 2,970 2,950 Grade 12 2,382 2,370 2,230 2,404 2,405

Average Daily Attendance 41,645 41,996 41,987 42,333 42,792

Ethnic Distribution:African American 33.8% 32.8% 32.0% 31.2% 30.5%Hispanic 49.2% 49.7% 50.5% 51.2% 51.8%White 3.8% 3.8% 3.6% 3.5% 3.6%Native American 0.5% 0.5% 0.6% 0.6% 0.8%Asian / Pacific Islander 12.7% 12.8% 12.8% 12.9% 12.7%Two or More Races 0.4% 0.5% 0.6% 0.6%

Economically Disadvantaged 78.5% 78.8% 80.9% 81.7% 81.0%

Free/Reduced Meal Rates 81.1% 82.0% 83.4% 84.4% 84.0%

English Language Learners 36.8% 36.0% 35.9% 36.2% 37.5%

Students w/ Disciplinary Placements 18.4% 2.6% 2.8% 2.9% 2.8%

Community

District Population 243,516 259,086 262,282 261,187 268,116

Unemployment Rate 8.4% 8.5% 7.4% 6.3% 5.5%

Average Assessed Valueper Residential Unit 113,697$ 103,312$ 99,772$ 96,664$ 99,352$

Average Household Income 49,565$ 49,565$ 50,928$ 51,289$ 52,489$

Median Age 30 30 31 32 30

Cost of Living Index 93 93 91 91 89


Student and Community Information



Overview of STAAR Testing

The Alief Independent School District sets goals to ensure academic success for all students. Campuses are focusing on building Meaningful Relationships and providing Meaningful Work for all students. Alief educators feel that this is the key to student success.

State of Texas Assessments of Academic Readiness Beginning in 2011-12, a new statewide assessment replaced TAKS – State of Texas Assessments of Academic Readiness (STAAR) – for grades 3-8. For high school, STAAR assessments are by content area and are called End of Course (EOC) exams.

The most significant changes to the assessment program include: Increasing the rigor of both the assessments and the performance standards for all

grades, subjects and courses Changing high school assessments from grade-based to course-based assessments Using empirical validation studies as part of the standard-setting process to ensure that

performance standards are linked from grade to grade and are also linked to external evidence of postsecondary readiness

Students are tested in the following content areas/grade levels: Grades 3-8

Reading – Grades 3 – 8 Writing – Grades 4 and 7 Math – Grades 3 – 8 Science – Grades 5 and 8 Social Studies – Grade 8

The Spanish STAAR is available in grades 3 through 5. High School Courses

Algebra I English I English II Biology US History

Alief received the highest rating of Met Standard for the 2014-2015 school year, and achieved great success at meeting 90% of our System Safeguards. Campuses were awarded Distinction Designations for high performance when compared to other schools statewide with similar populations. 58% of Alief schools earned one or more Distinction Designation in English Language Arts, Math, Science, Social Studies, Closing the Performance Gap, Student Progress, and Postsecondary Readiness.

Graduation Rates

Graduation rate represents the percent of students graduating in four years. Alief’s graduation rate for 2015 was 92.5%. Students represented are the class of 2014 and were expected to graduate by August 2014.

Alief ISD Spring 2015 First Time Testers

Course Level II

Satisfactory % Passing

English I 57%

English II 59%

Algebra I 83%

Biology 93%

US History 91% Data Source: TEA STAAR Summary Reports Spring 2015


3rd Rdng E

2013

3rd Rdng E

2014

3rd Rdng E

2015

4th Rdng E

2013

4th Rdng E

2014

4th Rdng E

2015

STATE 76% 76% 76% 77% 74% 74%

DISTRICT 73% 76% 65% 76% 66% 67%

Alexander 75% 79% 59% 78% 69% 79%

Best 49% 62% 41% 52% 49% 34%

Boone 79% 74% 72% 74% 76% 73%

Bush 65% 78% 48% 77% 57% 55%

Chambers 65% 56% 49% 64% 44% 60%

Chancellor 81% 79% 74% 75% 64% 79%

Collins 50% 66% 49% 58% 47% 57%

Cummings 54% 70% 75% 74% 55% 75%

Hearne 62% 69% 64% 76% 65% 66%

Heflin 76% 79% 76% 72% 71% 66%

Hicks 70% 80% 77% 76% 68% 73%

Holmquist 67% 75% 72% 77% 70% 73%

Horn 84% 73% 65% 76% 72% 66%

Kennedy 86% 75% 60% 79% 79% 62%

Landis 77% 81% 57% 88% 63% 66%

Liestman 80% 81% 70% 84% 74% 80%

Mahanay 76% 89% 80% 87% 75% 87%

Martin 77% 81% 60% 76% 54% 60%

Outley 84% 81% 88% 89% 79% 88%

Petrosky 84% 81% 82% 84% 83% 78%

Rees 74% 80% 75% 92% 70% 75%

Smith 71% 70% 61% 67% 63% 56%

Sneed 70% 71% 53% 68% 59% 47%

Youens 78% 84% 64% 63% 68% 61%


Elementary STAAR Passing Percentages Comparisons

Comparison: 2013 through 2015 READING with Phase I Standards


3rd Math E

2013

3rd Math E

2014

3rd Math E

2015

4th Math E

2013

4th Math E

2014

4th Math E

2015

STATE 69% 70% 77% 68% 70% 73%

DISTRICT 70% 66% 72% 69% 67% 67%

Alexander 76% 48% 78% 68% 70% 61%

Best 41% 41% 61% 40% 26% 43%

Boone 76% 70% 78% 69% 71% 55%

Bush 71% 55% 63% 69% 59% 50%

Chambers 76% 51% 66% 72% 69% 54%

Chancellor 78% 72% 71% 70% 77% 67%

Collins 63% 65% 76% 63% 65% 60%

Cummings 54% 52% 76% 55% 51% 61%

Hearne 61% 61% 68% 64% 72% 74%

Heflin 57% 58% 82% 68% 71% 61%

Hicks 81% 72% 82% 74% 75% 79%

Holmquist 62% 76% 76% 63% 74% 78%

Horn 76% 68% 61% 75% 63% 76%

Kennedy 60% 66% 63% 75% 63% 68%

Landis 60% 65% 71% 73% 74% 61%

Liestman 84% 82% 73% 74% 80% 82%

Mahanay 74% 70% 69% 86% 89% 72%

Martin 68% 69% 74% 66% 74% 62%

Outley 81% 81% 86% 74% 79% 85%

Petrosky 66% 76% 88% 77% 82% 80%

Rees 82% 75% 73% 84% 85% 82%

Smith 71% 70% 72% 59% 46% 54%

Sneed 74% 58% 60% 67% 52% 71%

Youens 67% 63% 66% 73% 53% 61%



Comparison: 2013 through 2015 MATH with Phase I Standards


4th Wrtg E

2013

4th Wrtg E

2014

4th Wrtg E

2015

STATE 71% 73% 70%

DISTRICT 60% 60% 60%

Alexander 66% 73% 62%

Best 32% 22% 30%

Boone 72% 76% 59%

Bush 44% 49% 50%

Chambers 35% 47% 54%

Chancellor 50% 65% 67%

Collins 26% 40% 40%

Cummings 46% 64% 58%

Hearne 72% 67% 75%

Heflin 63% 57% 58%

Hicks 64% 61% 64%

Holmquist 69% 68% 69%

Horn 70% 52% 52%

Kennedy 67% 49% 66%

Landis 71% 63% 58%

Liestman 69% 71% 74%

Mahanay 75% 84% 62%

Martin 45% 53% 50%

Outley 80% 84% 83%

Petrosky 68% 79% 66%

Rees 78% 83% 74%

Smith 43% 46% 55%

Sneed 53% 43% 46%

Youens 51% 58% 54%



Comparison: 2013 through 2015 WRITING with Phase I Standards


*5th Rdng E

2013

*5th Rdng E

2014

*5th Rdng E

2015

6th Rdng

2013

6th Rdng

2014

6th Rdng

2015

STATE 77% 76% 78% 71% 77% 76%

DISTRICT 73% 69% 69% 69% 78% 72%

Budewig 73% 69% 72% 72% 79% 75%

Klentzman 61% 61% 59% 65% 70% 65%

Mata 72% 70% 71% 66% 86% 78%

Miller 86% 81% 74% 83% 88% 85%

Owens 66% 60% 60% 64% 67% 63%

Youngblood 79% 74% 75% 70% 86% 76%


Collins 57% 61% 51%

Youens 74% 78% (37 students) 80%

AMS 61% 67% 60%

*5th Math E

2013

*5th Math E

2014

5th Math E

2015

6th Math

2013

6th Math

2014

6th Math

2015

STATE 75% 79% 79% 74% 79% 75%

DISTRICT 71% 72% 69% 76% 83% 76%

Budewig 72% 70% 70% 77% 84% 76%

Klentzman 61% 63% 58% 71% 73% 68%

Mata 67% 72% 71% 73% 87% 81%

Miller 81% 79% 74% 87% 88% 82%

Owens 61% 68% 64% 73% 78% 69%

Youngblood 75% 75% 76% 78% 89% 80%


Collins 79% 92% (48 testers) 69%

Youens 79% 71% (38 testers) 77%

AMS 71% 79% 75%

5th Sci

2013

5th Sci

2014

5th Sci

2015

STATE 73% 73% 72%

DISTRICT 66% 66% 62%

Budewig 61% 67% 68%

Klentzman 62% 57% 50%

Mata 60% 65% 62%

Miller 78% 78% 64%

Owens 59% 56% 53%

Youngblood 71% 67% 71%


Collins 84% 81% (47 testers) 64%

Youens 74% 74% (38 testers) 84%

*1st Administration

*1st Administration


Intermediate STAAR Passing Percentages Comparisons

Comparison: 2013 through 2015 READING, MATH & SCIENCE with Phase I Standards


*SSI 1st Admin

ONLY

7th Rdng

2013

7th Rdng

2014

7th Rdng

2015

8th Math

2013

8th Math

2014

8th Math

2015

STATE 77% 75% 75% 84% 82% 78%

DISTRICT 74% 69% 70% 81% 78% 71%

Albright 82% 82% 84% 89% 84% 81%

AMS 66% 62% 60% 75% 69% 67%

Holub 82% 71% 77% 88% 86% 72%

Killough 70% 68% 67% 81% 80% 71%

O'Donnell 74% 68% 71% 78% 78% 72%

Olle 69% 57% 55% 73% 70% 63%

*SSI 1st Admin

ONLY

7th Math

2013

7th Math

2014

7th Math

2015

8th Math

2013

8th Math

2014

8th Math

2015

STATE 71% 67% 72% 77% 79% 75%

DISTRICT 72% 69% 73% 78% 73% 76%

Albright 71% 74% 78% 80% 77% 79%

AMS 77% 69% 66% 73% 78% 76%

Holub 71% 60% 84% 80% 66% 74%

Killough 74% 68% 72% 77% 75% 78%

O'Donnell 74% 78% 80% 83% 80% 85%

Olle 66% 61% 58% 71% 60% 62%

7th Wrtg

2013

7th Wrtg

2014

7th Wrtg

2015

8th Sci

2013

8th Sci

2014

8th Sci

2015

8th SS

2013

8th SS

2014

8th SS

2015

STATE 70% 70% 72% 75% 71% 70% 63% 62% 64%

DISTRICT 67% 63% 65% 77% 69% 70% 58% 58% 57%

Albright 70% 73% 75% 79% 71% 76% 68% 68% 62%

AMS 57% 53% 55% 75% 68% 69% 48% 46% 52%

Holub 75% 63% 78% 72% 68% 69% 68% 64% 60%

Killough 73% 68% 64% 80% 70% 72% 54% 56% 55%

O'Donnell 63% 63% 67% 79% 73% 76% 56% 62% 60%

Olle 62% 54% 50% 76% 64% 53% 50% 47% 51%

SCIENCE & SOCIAL STUDIES with Phase I Standards


Middle School STAAR Passing Percentages Comparisons

Comparison: 2013 through 2015 READING, MATH, WRITING,


Campus Rating All R/ELA All Math All Writing All ScienceAll Social Studies

High SchoolsEarly College Met Standard 95% 98% . 100% 99%

Elsik Met Standard 54% 67% . 86% 87%

Hastings Met Standard 61% 68% . 84% 89%

Kerr Met Standard 100% 100% . 100% 100%

Taylor Met Standard 62% 65% . 89% 87%

Middle Schools

Albright Met Standard 88% *100% 76% 76% 63%

Alief Met Standard 71% *100% 58% 68% 52%

Holub Met Standard 81% *97% 80% 68% 61%

Killough Met Standard 76% *99% 66% 70% 55%

O'Donnell Met Standard 80% *100% 73% 76% 60%

Olle Met Standard 69% *99% 54% 52% 52%

Elementary Schools

Alexander Met Standard 66% . 61% . .

Best Improvement Required 41% . 31% . .

Boone Met Standard 68% . 59% . .

Bush Met Standard 55% . 53% . .

Chambers Met Standard 60% . 56% . .

Chancellor Met Standard 81% . 71% 80% .

Collins Met Standard 57% . 38% 70% .

Cummings Met Standard 67% . 61% . .

Hearne Met Standard 67% . 77% . .

Heflin Met Standard 78% . 61% . .

Hicks Met Standard 74% . 65% . .

Holmquist Met Standard 74% . 73% . .

Horn Improvement Required 54% . 54% . .

Kennedy Met Standard 64% . 64% . .

Landis Improvement Required 58% . 57% . .

Liestman Met Standard 78% . 75% . .

Mahanay Met Standard 80% . 65% . .

Martin Met Standard 58% . 50% . .

Outley Met Standard 88% . 86% . .

Petrosky Met Standard 81% . 67% . .

Rees Met Standard 81% . 73% . .

Smith Met Standard 62% . 57% . .

Sneed Met Standard 53% . 53% . .

Youens Met Standard 62% . 55% 86% .

Intermediate Schools

Budewig Met Standard 83% . . 69% .

Klentzman Met Standard 70% . . 51% .

Mata Met Standard 82% . . 62% .

Miller Met Standard 86% . . 64% .

Owens Met Standard 68% . . 53% .

Youngblood Met Standard 83% . . 71% .

Campus


Accountability Ratings and 2014-2015 STAAR Passing Percentages by Campus


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74%

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73%

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87%

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2014

74%

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78%

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78%

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TE

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78%

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http://ritter.tea.state.tx.us/cgi/sas/broker?_service=marykay&_service=appserv&_debug=0&_program=sfadhoc.actual_report_2013.sas&who_box=&who_list=101903


Schools FIRST Rating Senate Bill 218 of the 77th Legislature (2001) authorized the implementation of the Financial Integrity Rating System of Texas, which is officially referred to as Schools FIRST. The Schools FIRST rating is based upon an analysis of staff and student data reported for the 2013-14 school year, and budgetary and actual financial data for the 2014 fiscal year (for Alief Independent School District, the fiscal period ended August 31, 2014). Senate Bill 218 also requires each school district to prepare an Annual Financial Accountability Management Report. Our report covers many business-related issues, but focuses on the Schools FIRST rating worksheet. This is the thirteenth year of Schools FIRST and there have been some significant changes as authorized by House Bill (HB) 5, Section 49, 83rd Legislature, Regular Session 2013. HB 5 amended section 39.082 of the Texas Education Code to require the commissioner of education to include processes in the financial accountability rating system for anticipating the future financial solvency of each school district and open-enrollment charter school. Texas Administrative Code, Title 19, Part 2, Chapter 109, Subchapter AA, Division 1, Rule §109.1001 Financial Accountability Ratings was updated in August of 2015. The Schools FIRST accountability rating system assigns one of two financial accountability ratings to Texas school districts, with the highest being “Passed” and the other rating being “Substandard Achievement.” Districts that receive the “Substandard Achievement” rating under Schools FIRST must file a corrective action plan with the Texas Education Agency. The rating worksheet for 2015 contains seven indicators. A negative response to any of the first four critical indicators results in the district receiving a rating of “Substandard Achievement.” The point value ranges from 0 to 10 for indicator 5 while indicators 6 and 7 result in 0 or 10 points. Additional required disclosures from the amendments are included with the report. Alief ISD’s rating under Schools FIRST for the year ended August 31, 2014 was “Passed”. Alief ISD has received the highest rating since the system was implemented. This report briefly describes data used to calculate the rating and a description of each indicator. Other information affecting the District’s financial accountability is also included.


Financial Integrity Rating Worksheet County District #101-903 School Year 2013-14 District Name: Alief ISD Fiscal Year Ended August 31, 2014

Indicator Description Y/N or Points

1 * Was the complete annual financial report (AFR) and data sumitted to the TEA within 30 days of YESthe November 27th or January 28th deadline depending on the school district's fiscal year end date of June 30 or August 31, respectively?

2 * Was there an unmodified opinion in the Annual Financial Report on the financial statements YESas a whole? (The American Institute of Certified Public Accountants (AICPA) defines unmodified opinion. The external independent auditor determines if there was an unmodified opinion.)

3 * Was the school district in compliance with the payment terms of all debt agreements at YESfiscal year end? (If the school district was in default in a prior fiscal year, an exemptionapplies in following years if the school district is current on its forbearance or payment planwith the lender and the payments are made on schedule for the fiscal year being rated. Also exempted are technical defaults that are not related to monetary defaults. A technicaldefault is a failure to uphold the terms of a debt covenant, contract, or master promissory note even though payments to the lender, trust, or sinking fund are current. A debt agreement is a legal agreement between a debtor (person, company, etc. that owes money) and theircreditors, which includes a plan for paying back the debt.

4 * Was the total unrestricted net asset balance (Net of the accretion of interest for capital YESappreciation bonds) in the governmental activities column in the Statement of Net Assetsgreater than zero? (If the school district's change of students in membership over 5 yearswas 10 percent or more, then the school district passes this indicator.)

*A negative answer to indicators 1, 2, 3, or 4 automatically results in district's rating of"Substandard Achievement."

5 ** Was the school district's administrative cost ratio equal to or less than the threshhold ratio? 10

6 ** Did the comparison of Public Education Information Management System (PEIMS) data to 10like information in the school district's AFR result in a total variance of less than 3 percent ofall expenditures by function?

7 Did the external independent auditor report that the AFR was free of any instance(s) of 10material weaknesses in internal controls over financial reporting and compliance for local,state, or federal funds? (The AICPA defines material weakness.)


Glossary

This glossary contains definitions of terms and acronyms used in this guide and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school financial accounting. The glossary is arranged alphabetically with appropriate cross-referencing where necessary. ACT – American College Test. ACP – Alternative Certification Program. ADA – Average daily attendance (ADA) is the average number of students in daily attendance. A

large component of state funding is based on ADA. AEIS – Academic Excellence Indicator System. AECHS – The Alief Early College High School (AECHS) is a campus in the District that provides

students typically underrepresented in higher education the opportunity to obtain a high school diploma and earn up to 60 college hours simultaneously.

AIMS – Instructional program at all intermediate and several elementary campuses targeted

towards gifted and talented students. AISD – Alief Independent School District. ALC – The Alternative Leaning Center (ALC) is a campus in the District that was designed to

meet the needs of students from all grade levels with unique disciplinary and behavioral concerns.

AP – Advanced Placement (AP) Tests for various subjects can be taken by high school students

in order to earn college credit. ASATR – Additional State Aid for Tax Reduction. ASBO – Association of School Business Officials International. AVID – Advancement Via Individual Determination. Abatement - A complete or partial cancellation of a levy imposed by a governmental unit.

Abatements usually apply to tax levies, special assessments and service charges. School accountants usually consider an abatement to be a reduction of a previously recorded expenditure or receipt item by such things as refunds, rebates and collections for loss or damage to school property.

Account - A descriptive heading under which are recorded financial transactions that are similar

in terms of a given frame of reference, such as purpose, object or source. Accounting Period - A period at the end of which and for which financial statements are

prepared; for example, September 1 through August 31. Administration - Those activities which have as their purpose the general regulation, direction

and control of the affairs of the local education agency that are system-wide and not confined to one school, subject or narrow phase of school activity.

Allocation - A part of a lump-sum appropriation which is designated for expenditure by specific

organization units and/or for special purposes, activities or objects.


Appraisal - (1) The act of appraising. (2) The estimated value resulting from such action. Appraise - To make an estimate of value, particularly of the value of property. Note, if the

property is valued for purposes of taxation, the less-inclusive term "assess" is substituted for the above term.

Appropriation Account - A budgetary account set up to record specific authorization to spend.

The account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.

Assess - To value property officially for the purpose of taxation. Note, the term is also

sometimes used to denote the levy of taxes, but such usage is not correct because it fails to distinguish between the valuation process and the tax levy process.

Assessed Valuation - A valuation set upon real estate or other property by a government as a

basis for levying taxes. Assets - Property owned by a local education agency which has a monetary value. Arbitrage – The investment of the proceeds from the sale of bonds in a taxable instrument that

yields a higher rate, resulting in interest revenue in excess of interest costs. Balanced Budget - A balanced budget refers to a budget in which revenues are equal to

expenditures. Thus, neither a budget deficit nor a budget surplus exists. More generally, it refers to a budget that has no budget deficit, but could possibly have a budget surplus.

Bill - (1) A term used to denote a law or statute passed by certain legislative bodies. A bill has

greater legal formality and standing than a resolution. (2) A statement of an amount owing for goods and services sold on open account.

Board of Education - The elected or appointed body which has been created according to State

law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards, intermediate administrative unit boards and local basic administrative unit boards.

Bond - A written promise, generally under seal, to pay a specified sum of money, called the face

value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality.

Bonded Debt - The part of the school district debt which is covered by outstanding bonds of the

district. Sometimes called "Funded Debt or Bonded Indebtedness." Bonds Authorized and Unissued - Bonds which have been legally authorized but not issued

and which can be issued and sold without further authorization. Bonds Issued - Bonds sold. Bonds Payable - The face value of bonds issued and unpaid.


Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. The budget usually consists of three parts. The first part contains a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them. The second part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of financing them, together with information as to past years' actual revenues and expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect.

Budgetary Accounts - Those accounts necessary to reflect budget operations and conditions,

such as estimate revenues, appropriations, encumbrances, the net balance and other related information.

CPR – Communications & Public Relations. CTE – Career and Technology Education. Capital Budget - A plan of proposed capital outlays and the means of financing them for the

fiscal period. It is usually a part of the current budget. A capital program is sometimes referred to as a capital budget.

Capital Outlays - Expenditures over $5,000 which result in the acquisition of or addition to fixed

assets. Capital Program - A plan for capital expenditures to be incurred each year over a fixed period of

years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

Cocurricular Activities - Direct and personal services for public school pupils, such as

interscholastic athletics, entertainments, publications, clubs, band and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

Community Services - Those services which are provided for the community as a whole or

some segment of the community and which are not restricted to the public schools or adult education programs.

Completion rate – Students graduating “on time” in four years with their 9th grade established

cohort group and continuers (students who sign up for a fifth year to complete course work or receive TAKS preparation).

Consultant - A resource person who provides assistance to the regular personnel through

conference, demonstration, research or other means. There are two types of consultants; those retained on a temporary basis and those who are permanently employed.

Contracted Services - Labor, material and other costs for services rendered by personnel who

are not on the payroll of the local education agency. Current - As used in this manual, the term has reference to the fiscal year in progress. Current Budget - The annual budget prepared for and effective during the present fiscal year. Current Expenditures per Pupil - Current expenditures for a given period of time divided by a

pupil unit of measure (average daily membership, average daily attendance, etc.)


Current Year's Tax Levy - Taxes levied for the current fiscal period. DCA – District Common Assessment. DAEP – Disciplinary Alternative Education Program. Debt - An obligation resulting from the borrowing of money or from the purchase of goods and

services. Debts of local education agencies include bonds, warrants and notes, etc. Debt Limit - The maximum amount of gross or net debt which is legally permitted. Debt Service Fund - A fund used to account for the accumulation of resources and payment of

principal and interest on all bonds. Deficit - The excess of the obligations of a fund over the fund's resources. Delinquent Taxes - Taxes remaining unpaid on and after the date on which they become

delinquent by statute. ECHS – Early College High School provides students typically underrepresented in higher

education the opportunity to obtain a high school diploma and earn up to 60 college hours simultaneously.

EDA – The Existing Debt Allotment (EDA) was passed during the last Legislative session and

provides additional State funding for existing debt. ESL – English as a Second Language. Estimated Revenue - When the accounts are kept on an accrual basis, this term designates the

amount of revenue estimated to accrue during a given period regardless of whether or not it is all to be collected during the period.

Expenditures - This includes total charges incurred, whether paid or unpaid, for current expense,

capital outlay and debt service. (Transfers between funds, encumbrances and payments of cash in settlement of liabilities already accounted as expenditures are not considered as expenditures.)

Expenses - Charges incurred, whether paid or unpaid, for operation, maintenance, interest and

other charges which are presumed to benefit the current fiscal period. Note, legal provisions sometimes make it necessary to treat as expenses some charges whose benefits extend over future periods. For example, purchases of materials and supplies which may be used over a period of more than one year and payments for insurance which is to be in force for a period longer than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefits extend also to other periods.

FASB – Financial Accounting Standard Board. FFA – Future Farmers of America. Fiscal Year - A twelve-month period of time to which the annual budget applies and at the end of

which a local education agency determines its financial position and the results of its operations.

Fixed Assets - Land, building, machinery, furniture and other equipment which the school

district intends to hold or continue in use over a long period of time. "Fixed" denotes probability or intent to continue use or possession, and does not indicate immobility of an asset.


Food Service - Those activities which have as their purpose the preparation and serving of regular and incidental meals, lunches or snacks in connection with school activities.

Function - As applied to expenditures, this term has reference to an activity or service aimed at

accomplishing a certain purpose or end; for example, Instruction, Instructional Administration, Plant Maintenance and Operations.

Fund - A sum of money or other resources set-aside for specific activities of a school district.

The fund accounts constitute a complete entity and all of the financial transactions for the particular fund are recorded in them.

Fund Balance - The excess of assets of a fund over its liabilities and reserves. During the fiscal

year prior to closing, it represents the excess of the fund's assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period.

GAAP – Generally Accepted Accounting Principles. GASB – Government Accounting Standards Board. GFOA – Government Finance Officers Association. General Fund - A fund used to finance the ordinary operations of the local education agency. It

is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose.

General Obligation Bonds – Bonds backed by the full faith and credit of the government. Graduation Rate – Students graduating “on time” in four years with their 9th grade established

cohort group. HCAD – Harris County Appraisal District. HCC – Houston Community College. HGAC – Houston Galveston Area Council. HVAC – Heating, Ventilation & Air Conditioning. IAQ – Indoor Air Quality. IFA – The Instructional Facilities Allotment (IFA) Program was enacted during the 1997

Legislative session and provides state funding for instructional school facilities. However, there is a limit on funding for each biennium so Districts must apply for funding.

ISD – Independent School District. Instruction - The activities dealing directly with the teaching of students or improving the quality

of teaching. I&S – Interest and sinking (I&S) is a term that is used interchangeably with debt service fund in

discussing the components of the tax rate. Interest - A fee charged a borrower for the use of money. Interest and Sinking Rate – The portion of the tax rate used to fund debt service expenditures.


Inventory - A detailed list or record showing quantities, descriptions, values, frequency, units of measure and unit prices of property on hand.

JROTC – Junior Reserve Officers’ Training Corps (of the United States Army). LEP - Limited English Proficiency (LEP). Levy - (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special

assessments imposed by a governmental unit. Long-Term Loan - A loan which extends for more than 5 years from the date the loan was

obtained and is not secured by serial or term bonds. Such loans are not legal in Texas under the general statutes.

MIS – Management Information Systems. M&O – Maintenance and operations (M&O) is a term that is used interchangeably with general

fund in discussing the components of the tax rate. Measurable and Available – Measurable and available is a term used to describe revenues.

Revenues are recognized in the accounting period in which they become both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.

Object - As applied to expenditures, this term has reference to an article or service received; for

example, payroll costs, purchased and contracted services, materials and supplies. PBMAS – Performance Based Monitoring Analysis System. PBMAS is an automated data

system that reports annually on the performance of school districts and charter schools in selected program areas (bilingual education/English as a second language, career and technical education, special education and certain Title programs under the No Child Left Behind Act).

PEIMS – Public Education Information Management System. PEIMS is a data collection system

developed by the Texas Education Agency. PLC – Professional Learning Community is educators committed to working collaboratively in

ongoing processes of collective inquiry and action research to achieve better results for the students they serve. PLC’s operate under the assumption that the key to improved learning for students is continuous job-embedded learning for educators.

Payroll - A list of individual employees entitled to pay, with the amounts due to each for personal

services rendered.

Personal Property – Any property that is not real property and that is movable or not attached to the land.

Personnel, Full-Time - School employees who occupy positions the duties of which require

them to be on the job on school days, throughout the school year, at least the number of hours the schools in the system are in session.

Personnel, Part-Time - Personnel who occupy positions, the duties of which require less than

full-time service. This includes those employed full-time for part of the school year, part-time for all of the school year and part-time for part of the school year. See also Personnel, Full-Time.


Plant Maintenance (Plant Repairs and Repairs and Replacements of Equipment) - Those activities which are concerned with keeping the grounds, buildings and equipment at their original condition or completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

Principal of a School - The administrative head of a school (not school district) to who has been

delegated the major responsibility for the coordination and supervision of the activities of the school.

Principal of Bonds - The face value of bonds.

Program - The definition of an effort to accomplish a specific objective or objectives consistent

with funds or resources available. Budgets and actual revenue and expenditure records may be maintained per program.

Program Budget - A budget wherein expenditures are based primarily on programs of work and

secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object number, on the one hand and the performance budget on the other.

QSCB - Qualified School Construction Bonds – As a component of the American Recovery and

Reinvestment Act of 2009, Congress authorized the creation of the QSCB program. The program allows school districts to obtain interest-free or very-low interest financing for qualified construction projects. The program provides an incentive in the form of federal tax credits to lenders who purchase bonds from issuing school districts.

RPAF – Regular Program Adjustment Factor Real Property – Land together will all of the property on it that cannot be moved, together with

any attached rights. Refunding Bonds - Bonds issued to pay off bonds already outstanding.

Reimbursement - Cash or other assets received as a repayment of the cost of work or services

performed, or of other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm or corporation.

Reserve - An amount set aside for a specified purpose, or an account which records a portion of

the fund balance that is to be segregated for some future use and, therefore, is not available for further appropriation and expenditure.

SAT – Standardized Aptitude Test. SHARS – School Health and Related Services. STAAR – State of Texas Assessments of Academic Readiness. Salary - The total amount regularly paid or stipulated to be paid to an individual, before

deductions, for personal services rendered while on the payroll of the school district. Payments for sabbatical leave are also considered as salary.

School - A division of the school system consisting of a group of pupils composed of one or

more teachers to give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as is the case when the elementary and secondary programs are housed in the same school plant.


School, Elementary - A school classified as elementary by State and local practice and composed of any span of grades not above grade six. In this District this term includes kindergartens and pre-kindergartens if they are under the control of the local board of education.

School, Intermediate - A separately organized elementary school intermediate between early

elementary and middle school. In this District intermediate schools include grades four and five.

School, Middle - A separately organized secondary school intermediate between elementary,

intermediate, and senior high school. In this District middle schools include grades six through eight.

School, Public - A school operated by publicly elected or appointed school officials in which the

program and activities are under the control of these officials and which is supported by public funds.

School, Secondary - In this handbook a secondary school comprises any span of grades

beginning with the next grade following the elementary/intermediate school and ending with or below grade 12, including middle schools, the different type of high schools and alternative high schools.

School, Senior High - A school offering the final years of high school work necessary for

graduation; invariably preceded by a middle school in the same system. School, Summer - The name applied to the school session carried on during the period

between the end of the regular school term and the beginning of the next regular school term.

Serial Bonds - Bonds whose principal is to be repaid in periodic installments over the life of the

issue.

Special Revenue Funds – Funds that are used to account for funds awarded to the District for the purpose of accomplishing specific educational tasks as defined by grantors in contracts or other agreements.

State Aid for Education - Any grant made by a State government for the support of education. Student Wealth – Assessed value of property divided by school enrollment. Supplemental Taxes - Taxes levied subsequent to the initial levy to add property omitted from

the original tax roll(s).

Supply - A material item of an expendable nature that is consumed, worn out or deteriorated in use; or one that loses its identity through fabrication or incorporation into a different or more complex unit or substance.

TAAS – The Texas Assessment of Academic Skills (TAAS) Test was created by the State of

Texas to measure high-order thinking skills and problem-solving abilities. Passing all parts of the TAAS-Exit Test is one of the state requirements for a high school diploma.

TAKS - The Texas Assessment of Knowledge & Skills Test was created to replace the TAAS

test for students. TASB – Texas Association of School Boards (TASB). TEA – Texas Education Agency (TEA).


TEKS – Texas Essential Knowledge and Skills. TRS – The Teacher Retirement System (TRS) of Texas is a public employee retirement system

(PERS) that is multiple employer defined benefit pension plan. State law provides for a state contribution rate of 6.0% and a member contribution rate of 6.9%.

Taxes - Compulsory charges levied by a governmental unit for the purpose of financing services

performed for the common benefit. The term includes licenses and permits. It does not include special assessments.

Unencumbered Balance of Appropriation - That portion of an appropriation not yet expended

or encumbered; the balance remaining after deducting from the appropriation the accumulated expenditures and outstanding encumbrances.

Unexpended Balance of Appropriation - That portion of an appropriation not yet expended;

the balance remaining after deducting from the appropriation the accumulated expenditures.

Unit Cost - Expenditures for a function, activity or service divided by the total number of units for which the function, activity or service was provided.

WADA – Weighted Average Daily Attendance. Zero-Based Budgeting - The process of preparing an operating plan or budget that starts with

no authorized funds. In a zero-based budget, each activity to be funded must be justified every time a new budget is prepared.


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