humbleindependentschooldistrict€¦ · strategic planning ... charles is a commercial relations...

HHuummbbllee IInnddeeppeennddeenntt SScchhooooll DDiissttrriicctt

2011‐2012 Comprehensive Annual Budget Report

Humble Independent School District

20200 Eastway Village Drive Humble,

Harris County, Texas 77338

www.humbleisd.net

HUMBLEINDEPENDENT SCHOOL DISTRICT

HUMBLE, TEXAS 7733820200 EASTWAY VILLAGE DRIVE

COMPREHENSIVE

ANNUAL BUDGET REPORT

ASSISTANT SUPERINTENDENT FOR FINANCIAL SERVICES

FOR THE YEAR ENDED JUNE 30, 2011

DIRECTOR OF BUDGET

PREPARED BY THE BUDGET DEPARTMENT

JENNIFER EATONBUDGET COORDINATOR

LYNN LYNN, CPA, RTSBA

MARILYN FARRELL

TABLE OF CONTENTS

INTRODUCTORY SECTION Board of Trustees………………..…………….……………………………………….……………..……….... 9 Administrative Officials……………………….…….…………………………………..……..…………….…. 11 Executive Summary…………………………….…………………………..…..…………..…………………... 12 Introduction……………………………..…………………………………...………………..........…... 12 Mission and Vision………………………………………………..……………………………………. 14 Governmental Funds Overview……………………………………………..……………..……….….. 14 General Fund Budget Process……………………………………..…………….…................….……. 18 General Fund Budget Challenges…………………………………………………….………….…….. 22 Allocation of Human and Financial Resources………...………………….…………….……….……. 23 General Fund Analysis ………………………………………….………………..…………..….…….. 26 Debt Service Fund……………………………………………………………………………….….…. 34 National School Breakfast and Lunch Program Fund…………………….…………………………… 42 Non-budgeted Governmental Funds………………………….………………..…….........….….……. 48 Proprietary Funds………………………………….………………………….……..………………… 51 Significant Trends, Initiatives, Awards and Accomplishments………………………………….……. 54 Conclusion………………………….…………………………………………………....….…………. 67

ORGANIZATIONAL SECTION Profile of Humble Independent School District…………………………………..…...…....….………………. 71 District Map and Attendance Zones………….…………………………………….…….…….………………. 75 School Entity……………………………………………………….……………….……..………..…………. 79 Principal Officials and Advisors…………….……………………………………….……....………………… 80 Organizational Chart………………….…………….……………………………….…………………………. 81 Elementary Campus Directory………………………………….……………………….…...………………… 82 Secondary Campus Directory……………….………………………………………….………………………. 83 Department Directory……………………….………………………………………….………………………. 83 District Mission and Vision…………………………………………………………….………………………. 84 Strategic Planning……………………..…….………………………………………….………………………. 84 District Improvement Plan…………………….….……………………………………….……………….…… 88 Organizational Profiles………………………………………………………………………………………… 110 Budget and Financial Policies………………………….…………………….....….……..………………….... 202 Financial Account Code Structure………………………….……………………….…….…………………… 252 Budget Process………………………….…………………………………………..………………….……... 278 Budget Calendar…………………………………………………………………………..….……….……….. 281 Budget Administration and Management ………………………….…………………….……………………. 282

FINANCIAL SECTION

Introduction………………………….…………………………………………………….……..…………… 287 Combined Budget Summary………………………………………………………………..………………… 288 Governmental Funds Summary…………………………………………………………..…………………… 289 General Fund Introduction………………………………………………..………………….……………………… 290 General Fund Budget – Revenues…………………………………………….……………………… 290 General Fund Budget – Expenditures………………………….…………….….…………………… 291 General Fund Budget – Fund Balance………………………………………..……………………… 292 General Fund Revenues and Expenditures (by function)………………………………………..…… 293 General Fund Revenues and Expenditures (by object)…………………………………..…………… 294 General Fund Expenditures (by program)……………………………………………..……………… 294 General Fund Summary of Revenues……………………………………….………………………… 295 General Fund Expenditures (by function-object) – Budget…………………………………………… 296 General Fund Expenditures (by function-object)……………………………………………………… 297 General Fund - Fund Balance Analysis…………………………………………………….………… 300

TABLE OF CONTENTS

Debt Service Introduction………………………………………………………………………..…………………. 301 Bond Ratings……………………………………………………………………………….………… 301 State Funding of Debt………………………………………………………..……………..………… 302 Tax Rate Limitation……………………………………………………..….………………………… 302 Aggregate Debt…………………………………………………………..…..…………….………… 304 Financial Implications……………………………………………………..……………………….… 305 Debt Service Revenue and Expenditures ………………………………….………………………… 306 National School Breakfast and Lunch Program Fund Introduction………………………………………………………………………………………….. 307 Department Goals and Objectives…………………………………………………………………… 307 National School Breakfast and Lunch Program: Summary of Revenues and Expenditures (by function)………………………………………. 310 Summary of Revenue and Expenditures (by object)…………………………………..……… 311 Summary of Revenues – Detail……………………………………………………………….. 312 Capital Projects Fund Introduction………………………………………………………...………………………………… 313 History…………………………………………………………………………….………………….. 313 Student Enrollment Analysis…………………………………….…..……………………..………… 314 Capital Projects Fund Summary (by function)………………….……..…………………………….. 316 Capital Projects Fund Summary (by project)…………………..………..…………………………… 317 Long-Range Capital Projects………………………..…………………….…………………………. 317 Capital Project Policies/Regulations……………………………………..……………..……… 317 Capital Improvement Program………………………………….……………………………… 318 Future Capital Needs…………………………………………………………………………… 319 Capital Projects Fund – Bond 2008 Project Summary…………………………………………. 320 Internal Service Fund Introduction………………………………………………….…………..…………………………… 321 Public Entity Risk/Self-funded Insurance…………………….………….………………………….. 321 Print Shop and Employee Childcare……………………………………….………………………… 321 Internal Service Funds Summary (by fund)……………………………..…………………………… 322 Special Revenue Fund Introduction…………………………………………………...…………….….…………………….. 325 Special Revenue Funds Summary (by function)…………….…………….………………….……… 329 Special Revenue Funds Awards Summary…………………………………………………………… 330

INFORMATIONAL SECTION Fund Balance Analysis – General Fund………………………….…………………..…………………….… 333 Long Range Financial Planning Introduction………………….………………………………………………………….……………. 336 Revenue Assumptions……………………………………………………………….….……………. 336 Expenditures Assumptions……………….………………………………..………….….…………... 337 General Fund Financial Plan………………………………………………………….……………… 338 Debt Service Fund Financial Plan…………………………………………………….……………… 340 National School Breakfast and Lunch Program Fund Financial Plan……………………………….. 341 Bonded Debt Aggregate Debt Service………………………………………………………………….…………… 343 General Obligation Debt-Principal & Interest…………………………………………….………….. 344 Estimated Overlapping Debt……………………………………………………………….…………. 349 Property Taxes Tax Rates…………………………………………………………….…………..…………..……….. 350 Tax Rate Comparison………………………………………………………….…..………..………… 350 Property Tax Levies and Collections…………………………………………………….….…...…… 351

TABLE OF CONTENTS

Distribution of Tax Base……………………………………………………….…….………………. 351 Tax Levy on Average Residence……………………………………….……….…….……………… 352 Largest Taxpayers……………………………………………………………….…….……………… 354 Assessed Value – Real and Personal Property………………………………….……..……………… 355 Notice of Public Meeting ………………………………………..……………….………………….. 356 Student Projections………………………………………………………….…….….………………. 357 Past and Current Student Enrollment………………………………………………..……….………. 358 Student Projections – Low Growth Scenario……………….……………………….……….………. 358 Employee Resource Allocations……………………………………….……………………..……… 359 Compensation Plan…………………………………………………………………………………… 360 Academics Academic Excellence Indicator System………………………………………...….………………… 377 Origin of AEIS……………………………………………………………………..………………… 378 About AEIS Data Sources………………………………………….………………………………… 378 About PEIMS………………………………………………………………………………………… 379 Uses of AEIS Data…………………………………….……………………………………………… 379 Academic Excellence……………………………………….………………………………………… 380 Accountability Rating System………………………………………………………………………… 380 Academic Indicators……………………………………………………………………..…………… 381 State of Texas Assessments of Academic Readiness (STAAR)……………………………………… 382 Accountability Beyond 2011………………………………………………………….……………… 383 Texas Accountability Ratings Summary……………………………………………………………… 385 Official Accountability Ratings History……………………………………………………………… 386 Texas Accountability of Knowledge and Skills (TAKS) – Detail of Results………………………… 387 Completion Rate I (Standard Accountability Indicator)……………………………………………… 393 Dropout Rate (Standard Accountability Indicator)…………………………………………………… 393 Student Achievement SAT Scores………………………………………..………….……………………….……………… 394 ACT Scores………………………………………………………..…………………..……………… 394 Advanced Placement Program……………………………………………..………….……………… 395 Attendance Rate……………………………………………………………………………………… 395 Graduation Rate………………………………………………………………….…………………… 395 No Child Left Behind……………………………………………………………………………….… 398 Financial Achievement FAST – Financial Allocation Study for Texas……………………………..………………………… 399 FIRST – Financial Integrity Rating System of Texas………………………………………………… 400 Other Information 2011-12 Humble ISD Calendar……………………………………………….……………………… 404 Glossary of Terms……………………………………………..……………………………………… 405

THIS PAGE LEFT INTENTIONALLY BLANK

INTRODUCTORY SECTION

- 9 -


Board of Trustees

Robert Sitton, Member - Position 1 (Term expires May 2014) Robert is a financial advisor with Edward Jones Investments. His family includes wife Jen, children Jon, Cody, Keanen and Kaitlyn, daughter-in-law Katherina and grandson Robert Jon (RJ). Robert chairs the Board’s Program Evaluation Committee and serves on the Building and Planning Committee and Legislative Committee. He also serves on the Lake Houston Area

Chamber of Commerce Board and the Humble ISD Education Foundation Board. Robert is a life-long resident of Humble ISD, part of a family of three generations of Humble High School graduates. His professional experience includes teaching and coaching for eight years in Aldine ISD.

Keith Lapeze, President - Position 2 (Term expires May 2012) Keith is a partner at the law firm The Lapeze Firm. He is married to Christy Lapeze and has one child, Luke. They attend Kingwood United Methodist Church in Kingwood. Keith also serves on the Kingwood Medical Center's Board of Trustees. He and his family have lived in Humble ISD for nine years and he has served as a school board trustee since 2006.

Dr. Bonnie Longnion, President - Position 3 (Term expires May, 2012) Bonnie is a retired college administrator from the Lone Star College System, and she is also an adjunct instructor at the University of Houston-Downtown. She has two adult children, Jennifer and Jeffrey. Bonnie is a Senior Fellow of the Gulf Coast/Houston American Leadership Forum. Bonnie serves as past president of the Houston YWCA Board, as co-program chair of the

Artesian Humble Chapter of the American Business Women’s Association where she was chosen as the Top Ten Candidate, and she was selected as one of the Top Ten business women in the nation. She serves as the past-chair of the Texas Center for Educational Research Board and serves on the Kingwood Super Neighborhood Council. Bonnie serves as a member of WOVEN, and she is a member of the Education Foundation of Harris County. Bonnie is currently serving as the Program Chair for the Humble Intercontinental Rotary Club and as advisor for the newly formed Lake Houston Rotary Club. Bonnie is also a member of the Executive Club. A past president of the Texas Association of School Boards, Bonnie has lived in Humble ISD for 27 years and has served as a school board trustee since 1988.

Charles Cunningham - Vice President - Position 4 (Term expires May 2013) Charles is a commercial relations manager for CenterPoint Energy. He is chairman of the Humble ISD Board’s Building and Planning Committee and a member of the Board’s Legislative Committee and Board and Superintendent Evaluation Committee. Charles also serves as a Director for the Texas Association of School Boards (TASB) Local Government

Cooperative Board and Director for the Gulf Coast Area Association of School Boards (GCAASB). He is a member of the Lake Houston Chamber of Commerce and serves on the Governmental Affairs Committee. A member of St. Mark Missionary Baptist Church in Humble, Charles has lived in Humble ISD for 19 years and has served on the school board since 2007.

- 10 -


Brent M. Engelage, Secretary - Position 5 (Term expires May 2013) Brent is an orthopedic Physical Therapist currently practicing at an outpatient setting for Select Medical Corporation. Brent graduated from the University of Nebraska-Lincoln and the University of Nebraska Medical Center in 1983 and has practiced as a Physical Therapist in Texas since 1985. Brent is married to Lena Engelage and they have two daughters who attend

Bear Branch Elementary where they both are enrolled in Bear Branch’s Spanish Immersion program. Brent was elected to serve as the Board’s Secretary for the 2011-12 session and was appointed to the following committees: Legislative (Chairman), Finance and Building and Planning. Brent will also serve as the Board’s representative to the new Student Services Advisory Board. In addition to his Humble ISD Board responsibilities, Brent was appointed by Houston’s Mayor and City Council to serve on the Houston READ Commission, promoting literacy in the greater Houston area. Brent has lived in Kingwood since 1985 and was first elected to the Board in 2008. He and his family are active members of Second Baptist Church—Kingwood campus.

Dave Martin, Member - Position 6 (Term expires May 2014) Dave is Managing Director for Marsh & McLennan Companies, Inc. He is married to Julie Martin and has three children, David, Michael and Jennifer. Dave serves as Secretary /Treasurer of the Board of Directors of the Harris County - Houston Sports Authority and also is on the Education Policy/Strategic Planning Committee of the Greater Houston Partnership. As a

member of "Raise Your Hand Texas", an advocacy organization dedicated to supporting Texas Public Schools, Dave has been instrumental in shaping policy for public education for many years. Dave and his family are members of St. Martha Catholic Church and have lived in Humble ISD for 22 years, where he has served as a School Board Trustee since 2004. Dave serves as Chairman of the Board Audit Committee and the Board Finance Committee.

Robert Scarfo, Parliamentarian - Position 7 (Term expires May 2014) Robert is Director of Credit Services for Insperity. He and his wife Jayme are members of Christ the King Lutheran Church. Their family includes 6 adult children: Alex, Brian and wife Brooke, Becca, and Erin and husband Chase. Robert is a member of the Lake Houston Area Chamber of Commerce, serving on the Governmental Affairs Committee. He is a member of

the Humble Intercontinental Rotary and also serves on the Board of the Village Learning Center in Kingwood. Robert has lived in the District for over 20 years and has served on the school board since 2008. He currently chairs the Board’s Finance Committee, and serves as a member of the Curriculum Audit Committee. During his first term he served on both the Planning/Building and Finance Committees. He chaired the Legislative Committee in 2010-11, while also serving as Board liaison with the Humble ISD Education Foundation. Prior to his election, he served on the Council of PTAs, Handbook Review, Student Health Advisory, and was a co-chair of the 2005 and 2008 Bond Study Committees.

- 11 -


Administration

ADMINISTRATION STAFF Dr. Guy M. Sconzo Superintendent

Dr. Cecilia Hawkins Deputy Superintendent

Paula Almond Associate Superintendent

Martha Buckner Assistant Superintendent for Support Services

Lynn Lynn Assistant Superintendent for Financial Services

Janet Orth Assistant Superintendent for Learning Support

Carol Atwood Assistant Superintendent for Data Quality

Janet Griffin Assistant Superintendent for Human Resources

- 12 -


Executive Summary October 28, 2011

Board of Trustees Humble Independent School District 20200 Eastway Village Dr. Humble, TX 77338

Dear Board Members,

The Humble Independent School District budget for the 2011-12 fiscal year is the District’s financial plan that will guide the Board of Trustees, staff and stakeholders in working toward the District’s mission to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Introduction

We are pleased to present the Humble Independent School District 2011-2012 General Fund, Debt Service Fund, and National School Breakfast and Lunch Program Fund Budgets to the Board of Trustees and the Community. The Board of Trustees must annually approve the budgets for these funds as required by the Texas Education Agency (TEA). These budgets cover the fiscal period July 1, 2011 to June 30, 2012, and have been prepared according to all TEA and District policies and regulations. In addition, the District budgets for the Capital Projects Fund, Special Revenue Funds and the Internal Service Fund are presented to provide budgetary detail for District resources that do not require formal Board approval, but represent significant resources in the achievement of District goals and objectives.

With this document the District hopes to fully communicate the process by which District resources are allocated and used to meet District goals. This budget is the joint effort of campus principals and staff, instructional administration, central and support services administrative personnel, and the Humble ISD Budget Development Committee.

This document is prepared according to the requirements of the Association of School Business Officials (ASBO) Meritorious Budget Award program and the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award program. Both of these

- 13 -


organizations have established budget preparation and presentation standards to encourage and assist governmental entities in developing budget documents of the highest quality. This document should effectively communicate to the School Board, District employees, and the public the District’s strategic goals and strategies, current operating priorities and challenges, and the resource allocations that will be employed to achieve District goals. Both programs encourage best practices in governmental budgeting and recognize individual governments that succeed in meeting their standards of excellence.

This budget document is presented in four sections:

Introductory Section

The Introductory Section includes this Executive Summary and provides the reader with a summary financial overview of the District’s budgeted funds. It provides in summary format major budgetary considerations and highlights key elements of the budgetary decision- making process.

Organizational Section

The Organizational Section provides the context and framework within which the budget is developed and managed. This includes the District’s organizational and financial accounting structure; the District’s plans for educational improvements; individual campus profiles with personnel and dollars, enrollment, ethnicity, class size, and TAKS results; and policies and controls used to develop and administer the budget.

Financial Section

The Financial Section presents the adopted budgets for the District’s funds compared to prior years’ results. It also includes detailed financial schedules for each of the District’s governmental funds whose budgets are not formally board approved.

Informational Section

The Informational Section contains information on past and future budgets as well as factors that influence the current budget. It is designed to give both a historical and future perspective to the budget. In addition, a three year financial plan for each of the legally adopted budgeted funds is provided.

- 14 -


District Mission and Vision

Mission Statement

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Vision Statement

We envision schools where students and staff are enthusiastically engaged in learning within local and virtual environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that empower them with skills to successfully live in a rapidly changing world.

As part of attaining the District Mission and Vision, the Board adopted four major priorities:

Achieve academic excellence

Maximize financial resources

Develop and retain personnel

Plan for the future

In addition, the Superintendent has developed specific targets to address these priorities and for which resources have been allocated in the 2011-12 budget.

Governmental Funds Overview

Humble ISD’s governmental funds include the General Fund, Debt Service Fund, Capital Projects Fund, and Special Revenue Funds (which include the National School Breakfast and Lunch Program Fund). Governmental Funds estimate and recognize revenue that is measurable and available for expenditure within the current fiscal period or within 60 days thereafter. Expenditures budgeted for governmental funds are anticipated to occur within the fiscal year or are at least recognizable as a liability as of the end of the current fiscal period.

- 15 -


The General Fund by definition includes the budget for all District revenues and expenditures not specifically required to be accounted for in another fund. As such, the General Fund is the source of revenues and expenditures for the District’s primary focus: student education and development. The majority of the District’s salaries and benefits are budgeted in the general fund. Expenditures for facilities maintenance, utilities, supplies and other contracted services are also budgeted in the General Fund.

The Debt Service Fund is used to account for the accumulation of resources for and the payment of long term debt principal, interest and associated fees.

The Capital Projects Fund is used to account for expenditures on a project basis funded by the proceeds of bond issues or capital projects otherwise mandated to be accounted for in this fund. Projects include new facilities construction and facilities renovation, school bus acquisitions, technology systems acquisitions and upgrades, and capital equipment acquisitions.

Special Revenue Fund budgets are used to account for resources restricted to or committed for a specific purpose by the District or the funding source.

Governmental Funds Revenues and Other Financing Sources

The General Fund is the largest single governmental fund and comprises 57.9% of total governmental revenue. Revenues in this fund class are mainly derived from the District’s taxing authority. In 2010-11, revenue collected from property taxes in the General and Debt Service Funds totaled $121.6 million and $36.3 million, respectively, or 38% of total governmental revenues. However, a large share of governmental revenues is also derived from state funding which represents approximately 48% of General Fund revenue and 29% of total governmental revenue. Other financing sources, primarily associated with the issuance of general obligation bonds, contributed $63.4 million or 15.3%.

Audited Audited Audited Unaudited Budget

Fund FY 2008 FY 2009 FY 2010 FY 2011 FY 2012

General Funds 222,699,665$ 256,490,625$ 254,571,078$ 240,658,011$ 242,350,195$ Debt Service Funds 75,908,249 50,908,749 53,574,546 87,692,895 49,734,057 Capital Projects Funds 82,162,404 1,535,290 79,659,228 25,300,484 35,000

Special Revenue Funds 29,654,793 32,240,115 40,667,655 61,600,476 24,905,645

Total Governmental Revenues 410,425,111$ 341,174,779$ 428,472,507$ 415,251,866$ 317,024,897$

Governmental Revenues and Other Financing Sources

- 16 -


Governmental Fund Expenditures and Other Financing Uses

In 2010-11, General Fund expenditures and other financing uses comprised 60.2% of the total governmental funds expenditures and other financing uses. Debt Service Fund expenditures and other financing uses represented 20.7% of the total. Expenditures and other financing uses of both the Debt Service Fund and the Capital Projects Fund are driven by the District’s rapid enrollment growth and resulting need to build and equip new schools and enlarge and equip existing schools. Capital Projects expenditures are funded through the sale of general obligation bonds authorized by vote of District residents. General obligation bonded debt is retired and refunded through payments made by the Debt Service Fund.


Fund FY 2008 FY 2009 FY 2010 FY 2011 FY 2012

General Funds 223,765,572$ 227,167,891$ 253,785,826$ 254,767,471$ 250,057,655$ Debt Service Funds 75,783,622 49,305,935 50,927,748 87,760,632 49,698,211 Capital Projects Funds 112,561,743 94,673,841 70,650,561 20,216,691 50,546,919

Special Revenue Funds 29,112,968 32,231,711 39,222,325 60,668,786 24,905,645

Total Governmental Expenditures 441,223,905$ 403,379,378$ 414,586,460$ 423,413,580$ 375,208,430$

Governmental Expenditures and Other Financing Uses

Major Sources of Funds

Governmental fund resources are classified for budgetary and financial statement purposes into three categories of funding: local and intermediate, state program, and federal program revenue. District programs and operations are primarily supported by state funding earned on a per student in Average Daily Attendance (ADA) basis and local and intermediate revenues in the form of local property taxes. Property tax revenue budgeted for 2011-2012 totals $158,314,991 and is divided between the General Fund and the Debt Service Fund on a percentage basis determined by the tax rates of $1.17 and $0.35 respectively per $100 of assessed value.

State program revenues provide resources for the General Fund, Debt Service Fund and the Special Revenue Funds. The General Fund is budgeted to receive $106,757,313 in funding via the Available School Fund and Foundation School programs, as well as $12,662,001 for Teacher Retirement On-Behalf Payments. The Available School Fund consists of the distributions from the total return on all investment assets of the Permanent School Fund, the taxes authorized by the constitution or general law to be a part of the Available School Fund, and appropriations made to the Available School Fund by the Texas Legislature. Foundation School Program funding is calculated using a formula

- 17 -


based on revenue per student in weighted average daily attendance (WADA). The intent of the Legislature was to supply all school districts regardless of their property wealth “substantially equal access to similar revenue per student at similar tax effort”. The reality is that there is a large discrepancy in the amount of funding available to different school districts. The On-Behalf revenues equal state payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24.

In 2011-12, the Debt Service Fund is budgeted to receive State revenue totaling $5,924,099 from the Existing Debt Allotment program and $470,164 from the Instructional Facility Allotment program.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Thousands

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012(Budgeted)

Governmental Funds Revenue

Local & Intermediate State Program Federal Program

Major Uses of Funds

The Board places a high priority on funding direct classroom instruction services and materials. During 2010-11, Humble ISD spent 64.7% of its General Fund budget on instruction and instructional-related services including co-curricular/extracurricular services, and has projected to spend 65.1% in 2011-12. These dollars fund teacher salaries, including related benefits, as well as other classroom services and supplies. Approximately 85.5% of the General Fund budget was used to fund salaries and related benefits for 2010-11. For 2011-12, the amount budgeted for salaries and related benefits in the General Fund amounts to 86.4% of the total projected expenditures. This demonstrates that the largest part of the governmental funds is directed toward expenses for personnel and benefits associated with our classroom teachers.

- 18 -


The next largest functional expenditure category for the most part has been capital outlay with the exception of fiscal year 2010-11. Through the sale of general obligation bonds, Humble ISD continues to sustain a multi-year building construction and renovation program necessitated by the high growth rate of the student population. The budget for capital outlay includes expenditures for new school buses, campus and central office technological improvements, and other capital equipment needed for school district operations. In 2010-11, capital expenditures were lower than in previous years due to the postponement of construction and major renovation projects as a result of the declining economy and slowed growth rate.

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

Thousands

FY 2008 FY 2009 FY 2010 FY 2011(Unaudited)

FY 2012(Budgeted)

Governmental Funds Expenditures

Instructional and Related Svcs

Capital Outlay

Debt Services

Student Support Svcs

Maintenance &Operations

Instr & School Leadership

Administrative Support Svcs

Technology and Security Svcs

Community Svcs

Intergovernmental Charges

General Fund Budget Process

Using the District targets as a foundation, the Board along with District Administration allocates estimated resources in accordance with the prioritized needs of the District. Prioritization is required to achieve a balance between the educational needs of students and the ability of the community and the state to provide the necessary financial support to meet the needs. The prioritization process is instructionally driven and consists of four distinct phases: Evaluation, Planning, Preparation, and Approval.

These phases span the entire fiscal year prior to the budget projection year:

Evaluation………………………………………..… October - November

- 19 -


Planning………………………………………….… December - January

Preparation………………………….…………..….. February - June

Approval:

o Board review……………………………….. November - June

o Adoption…………………………………….June

o Final Amended Budget for Prior Year………June

o Approval of Fund Balance Classifications….October

o Tax Rate Adoption…………………………..October

Evaluation begins once the prior fiscal year’s audited financial statements have been prepared. The final amended budget per the financial statements, approved by the Board on or prior to June 30, is reviewed and evaluated for its effectiveness in reaching District targets. The audited financial statements contain budget to actual comparisons that evidence the District’s ability to manage its financial resources. Fund balance classifications are reviewed and approved by the Board in October. The audited financial statements are approved by the Board and submitted to TEA in November.

Planning begins with a review and update of the District’s targets. The results from the evaluation phase, in conjunction with the district and campus improvement plans as developed per TEA requirements, and any newly identified goals or mandated requirements are studied and prioritized. A calendar of significant dates during the budget projection process is developed to ensure that the process runs smoothly and on a timely basis. Campus administrators meet with central administrative staff to discuss the connection between the goals and objectives of their individual campus improvement plans and the allocations of their budgetary resources.

The Assistant Superintendent for Financial Services and Budget Director begin preparing revenue estimates for the upcoming fiscal year and beyond. The estimates are updated continuously during the planning and preparation phases. Local property taxes, the District’s main source of operating revenue, must be estimated using preliminary appraisal values and collection rates based upon historical data. By law the budget for districts with a fiscal year end of June 30th must be adopted by the Board prior to receipt of the final certified appraisal rolls (typically in late August) and adoption of the tax rate in October.

Preparation begins with a training session for campus administration and instructional program managers. The District employs a site-based approach for campuses where principals play an integral part in determining how their resources are allocated. Campus allocations for non-salaried

- 20 -


expenditures adjusted for estimated increases or decreases in enrollment serve as the starting point for the development of the campus budget for the next year. Campuses receive a per pupil dollar allocation which may be used for a variety of needs at the discretion of the campus administrators in accordance with district policies. This allocation is adjusted after budget adoption in December based upon actual enrollment as reported to the state per the Public Education Information Management System (PEIMS) enrollment snapshot which is submitted to the state at the end of October and subsequently reviewed and accepted by the State.

Staffing allocations are managed centrally, taking into account input from campus principals and department heads. Additionally, the state mandated maximum student-teacher ratio of 22 students to 1 teacher for kindergarten through fourth grade requires the District to constantly monitor the ratio of students to teachers for all grade levels, as well as students per staff members, which is another state benchmark set by the Financial Integrity Rating System of Texas (FIRST) as a measure of sound financial management and budgeting. The chart below shows the staffing ratios for the District as a whole have remained relatively consistent over the past four years with an increase in class size due to the dramatic reductions in personnel for the 2011-12 fiscal year:

Staffing Ratios Comparison

14.2 14.8 14.4 14.5 15.1

7.6 7.7 7.3 7.5 7.6

0

5

10

15

20

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012(Budgeted)

Students/Teacher

Students/Staff

Balancing the curriculum offerings and the desired ratios of students to teachers with available funding has proven to be an annual challenge. Correctly predicting enrollment across all grade levels is necessary to establish accurate budget projections for revenues as well as expenditures.

The approval phase begins with the Board of Trustees review. Throughout the planning and preparation phases, the Board of Trustees receives updates, including revisions to the current year’s budget which can impact the next year’s enrollment, staffing and budget projections. Regularly scheduled meetings are held with the Board Finance Committee throughout the year and entire

- 21 -


Board of Trustees beginning in February to start acquainting the board with various segments of the proposed budget as developed by Administration in accordance with Board parameters.

The District endeavors to prepare its annual Salary and Compensation Plan, the largest segment of the annual budget, as early as possible during the budget review process. Early approval of this segment by the Board of Trustees provides Humble ISD with a competitive advantage in recruiting new educators as well as retaining existing staff that are offered contract renewals in April of each year. Although the District did adopt a Salary and Compensation Plan for 2011-12 in June, 2011 when the proposed budget for 2011-12 was adopted, the decision on salary increases was delayed.

The process for budget preparation and adoption is dictated by Texas Education Code Sections 44.002 - 44.006. The budget for school districts that operate on a July 1 to June 30 fiscal year must be prepared by June 19 each year and adopted by the Board of Trustees by June 30. Districts are required to publish a Notice of Public Hearing to Discuss the Budget and Tax Rate in a local newspaper no fewer than ten days prior to nor greater than thirty days prior to the meeting where formal adoption is scheduled. Additionally, a summary of the proposed budget must be posted on the District’s website or in the District’s central administrative office on the same date as the newspaper publication as required by the TEC code. The date of publication for the 2011-12 notice was June 15, 2011. The Board officially adopted the budget for 2011-12 on June 30, 2011.

The final action required to complete the budgetary process cycle is adoption of the local property tax rate. The steps and timing of tax rate adoption are dictated by section 26.04 of the Texas Property Tax Code. Property is appraised and valued by the Harris County Appraisal District (HCAD). Final certified rolls are generally received by the District in late August. The Humble ISD Tax Office calculates the effective tax rate and the rollback tax rate in June. For the 2011-12 fiscal year, the required legal notice of these rates was published on June 15, 2011. As required by law, the Board of Trustees held a public hearing on the proposed rate on June 30, 2011 and will adopt the tax rate for 2011 at the October 11, 2011 board meeting. The District’s process for developing the 2012 budget remains consistent with the process of prior years.

- 22 -


General Fund Budget Challenges

The 2011-12 General Fund budget faced many challenges including slightly declining property values and student enrollment, operating tax rate limits, state funding reductions, and cost increases due to inflation as well as additional educational needs for the changing student population. With the 82nd Legislature in session during the budget preparation process, the State was initially facing a nearly $28 billion shortfall. The Legislature was expected to reduce general state aid funding to public schools by up to $10 billion. The estimated reduction in state aid ranged from 5 to 15%. In anticipation of the severe state funding reductions for the next biennium, the Board of Trustees passed an Early Notification Incentive Plan during 2010-11 designed to provide the District with early notice of personnel leaving the District. The adoption of this plan was necessary to avoid a required reduction in the workforce that would have been unavoidable due to the expected budget shortfall for 2011-12. At the time of the plan passage, the District employed approximately 5,100 employees whose salaries and benefits comprised 86% of the budget and whose salaries were frozen for the 2010-11 fiscal year. The District also took measures to reduce costs during the 2010-11 fiscal year. Effective December 2010, with few exceptions, the District instituted a hiring freeze prohibiting the filling of existing vacancies with new employees as well as replacing employees who terminated employment or were on leave. Positions were temporarily filled with substitutes when necessary. Due to the weak economy and stalled job market, more employees than normal chose to waive insurance coverage. Through increased efficiency of operations and a newly negotiated electricity contract with reduced rates effective May 1, 2011, the District was able to recognize savings of approximately $1.9 million in utility costs by June 30, 2011. An expected savings of $2.4 million was included in the budget for 2011-12.

By the time of budget approval, the Legislature cut approximately $4 billion in state aid funding. In addition, other grants (such as the Technology Allotment and Student Success Initiative) were reduced by nearly $2 billion. The Legislature chose to distribute the state aid cuts to school districts by an across the board 6% cut in year one of the biennium and then a formula that differentiates cuts to school districts essentially on the basis of their target revenue in year two.

For the second consecutive year, compensation for all employees was frozen at 2009-10 levels to help compensate for the reduction in state revenue coupled with anticipated unavoidable costs such as increased fuel prices, additional teaching positions due to class size restrictions, and increasing custodial and maintenance supply costs. In an effort to minimize the rising cost of health care expenses without reducing employee coverage, employee benefit programs, including group health care and workers’ compensation, were outsourced. The District moved from a self-funded plan for both programs to a public entity risk pool whereby costs and exposure are shared with other governmental entities.

- 23 -


In summary, the Board of Trustees adopted a deficit operating budget for the 2011-12 fiscal year with estimated expenditures of $250,057,655 exceeding estimated revenues of $242,350,195 by $7,707,460. Estimated tax collections were based on a flat property valuation projection and a 98.5% tax collection rate. While state aid to the General Fund was projected to remain relatively flat at approximately $106 million, total state aid was reduced by approximately $18.4 million due to elimination of the State Fiscal Stabilization Funding. Appropriated expenditures for the 2011-12 fiscal year included the following changes:

Increase of $18.4 million for salaries funded in 2010-11 with one-time State Fiscal Stabilization Funds,

Increase of $1.1 million for salaries previously funded with bond funds,

Increase of $2.2 million for increased costs related to support services (custodial, grounds, maintenance/operations, and transportation services), property insurance, legal services, technology services, special projects related to a curriculum audit, and stipends,

Decrease of $4.6 million related to one-time retention stipends in 2010-11, and

Decrease of $24.2 million comprised of $18 million in personnel reductions, $2.4 million in utility costs, and $3.8 million in miscellaneous costs such as contracted services, consultant services, extra duty wages, and travel.

Allocation of Human and Financial Resources

As mentioned earlier, the General Fund budget for Humble ISD is predominantly comprised of the salaries and related benefits of District employees. Special Revenue Funds also provide funding for a number of employees. Following is a summary of budgeted employee resource allocations funded from all sources for fiscal years 2010-11 and 2011-12:

- 24 -


Budget Budget2010-11 2011-12

Special Duty Teacher 0.00 0.00 Substitute Teacher 0.00 0.00 Teacher 2,632.77 2,425.66Total Teachers 2,632.77 2,425.66Student/Teacher Ratio (see note below) 13.64 15.08 Counselor 83.50 80.50

Educational Diagnostician 33.00 35.10 Librarian 37.00 40.00 Occupational Therapist 8.60 7.20

Certified Orientation/Mobility Specialist (COMS) 2.00 2.00 Physical Therapist 4.80 3.80 School Nurse 40.00 41.00

LSSP/Psychologist 32.00 32.60 Social Worker 1.00 1.00 Speech Therapist/Speech-Language Pathologist 42.00 39.90

Visiting Teacher 1.00 0.00 Teacher Facilitator 72.00 71.00 Department Head 7.00 0.00

Athletic Trainer 10.00 10.00 Campus Professional 22.49 23.00 Non-Campus Professional 104.00 105.00Total Professional Support 500.39 492.10Student/Professional Support Ratio 71.77 74.31

Assistant Principal 103.00 84.00 District Instructional Program Director/Executive 0.00 0.00

Principal 41.00 41.00 Teacher Supervisor 3.30 3.00Total Campus Administation 147.30 128.00Student/Campus Administration Ratio 243.81 285.68

Assistant/Associate/Deputy 5.00 5.00 District Instructional Program Director/Executive 31.00 30.00

Superintendent 1.00 1.00 Teacher Supervisor 0.00 0.00 Athletic Director 2.00 2.00

Business Manager 1.00 1.00 Tax Assessor/Collector 2.00 2.00 Director of Personnel 1.00 1.00

Total Central Administration 43.00 42.00Student/Central Administration Ratio 835.19 870.64 Education Aides 441.40 396.00

Certified Interpreter 0.00 0.00 Non-Certified Interpreter - 0.00Total Educational Aides 441.40 396.00Student/Educational Aides Ratio 81.36 92.34

Total Auxiliary 1,347.62 1,331.40Student/Auxiliary Ratio 26.65 27.47

Total Staff 5,112.48 4,815.16Total Student/Staff Ratio (see note below) 7.02 7.59Total Enrollment Per PEIMS 35,913 36,567

School FIRST Range for Student/Teacher Ratio 13.5 (Low) 22.0 (High)

School FIRST Range for Total Student/Staff Ratio 7.0 (Low) 14.0 (High)

Edu

cati

onal

A

ides

Aux

Tot

als

Cam

pus

A

dmin

istr

atio

nC

entr

al A

dm

inis

trat

ion

Tea

cher

sP

rofe

ssio

nal

Sup

port

Employee Resource AllocationsBudgeted District Employees by Position

- 25 -


The 2011-12 General Fund budget required a significant reduction of positions based upon issues previously discussed in this section. The reduction of positions occurred as follows:

Campus Based: FTEs Teachers 303.57 Education Aides/Office Assistants 49.20 Facilitators 8.80 Assistant Director 1.00 Counselors/Intern 3.00 Assistant Principals/Interns 17.00

Non-Campus Based: Webmaster 1.00 Director-Benefits/Risk 1.00 Warehouse 3.10 Office Professionals-Financial Svs. 2.00 Technical Services 1.00 Technology 1.00 Receptionist 1.00 Mentor Coordinator 1.00 Energy Manager 1.00 Transportation 4.00 Security Technician 0.15 Transferred to Internal Service 0.50

Total Eliminated Positions 399.32

FTEsCampus Based: Police Officer - High School 1.00 Education Jobs Grant-Teachers 100.00

Non-Campus Based: Special Assignment-Curriculum Audit 1.00

Total Added Positions 102.00

Net Positions Effected 297.32

Added Positions:

Eliminated Positions

- 26 -


The District was awarded an Education Jobs grant, to be accounted for as a Special Revenue Fund, which allowed the District to fund 100 teaching positions eliminated from the General Fund budget for a net total reduction of 297.32 positions district wide.

Per pupil allocations budgeted in 2011-12 for instructional supplies, contracted services, and other operating costs were based on a projected total enrollment of 36,567 students and per student allocations of $60.50, $48.50, and $32.50 for high school, middle school, and elementary school students respectively.

General Fund Analysis

The General Fund is established to account for resources that finance the fundamental operations of the District. All revenues and expenditures not required to be accounted for in another fund are accounted for in this fund. As required by TEA, this fund is budgeted annually. Fund balance may be appropriated only through official board action. This action is in the form of an approved budget amendment.

Revenues

For 2011-12, General Fund Revenue is budgeted at $242,350,195. The predominant sources of revenue for the General Fund are local property tax collections and state funding as illustrated in the following five year summary:

Fund FY 2008 (Audited)

FY 2009 (Audited)

FY 2010 (Audited)

FY 2011 (Unaudited)

FY 2012 (Budgeted)

Local & Intermediate 104,352,350$ 122,334,914$ 124,307,770$ 124,083,037$ 122,885,881$ State Program 117,377,534 133,225,904 129,050,365 115,954,903 119,419,314 Federal Program 285,211 309,689 473,445 384,916 45,000

Total General Fund Revenues 222,015,095$ 255,870,507$ 253,831,580$ 240,422,856$ 242,350,195$

General Fund Revenue History

- 27 -


$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

Thousands

FY 2008 (Audited) FY 2009 (Audited) FY 2010 (Audited) FY 2011 (Unaudited) FY 2012 (Budgeted)

General Fund RevenuesLocal & Intermediate State Program Federal Program

Local and intermediate sources of revenue generated 50.7% of all sources of revenue. Some of the revenues included in this category are: tax collections, earnings on investments, building rentals, extracurricular activities, contributions and other miscellaneous revenues. During 2010-11, for the first time since fiscal year 2007, revenues from local sources exceeded state program revenues. For 2011-12, local revenue is estimated at $122,885,881 or 50.7% of total revenue and is again expected to exceed state revenue.

Approximately 98% of local revenues come from the collection of property taxes. The Texas Legislature passed a law in 2006 that reduced the maintenance and operations (M&O) tax rate from a maximum of $1.50 per $100 valuation in fiscal year 2006 to $1.04 in fiscal year 2008 (the maximum without a voter-approved rollback election). District taxpayers approved an increase of $0.13 in November 2008 through a rollback election for a total M&O rate of $1.17 (the maximum allowed). Property valuations for the 2011 tax year are estimated to remain stable. Budgeted General Fund tax collections for fiscal 2012 total approximately $122 million based on a tax collection rate of 98.5% including current and delinquent taxes, penalties, and interest. This rate is calculated based upon prior years’ collection data.

State sources of revenue that support the General Fund are significant to the District, representing 49.3% of all available funding sources. Over 89.4% of state funding is distributed through the Texas Education Agency’s (TEA) Foundation School Program (FSP). Districts receive state aid based on a complex funding formula. The result of this formula is that the higher a District’s property wealth (assessed property value) per student, the less state funding the district receives. Attendance is

- 28 -


reported to the state through the PEIMS system and used to determine how many students are at the calculated per student amount.

State revenues decreased from fiscal 2010 to 2011 by 10.14% due primarily to a recalculation of target revenue per weighted average daily attendance (WADA) by the TEA. In January 2010, the District received notice from the TEA that its original target revenue per WADA was being recalculated retroactively to fiscal year 2005-06 due to an error in their initial calculation related to the District’s participation in a Tax Increment Reinvestment Zone. The initial impact was estimated to be a reduction of $18 million. This issue was addressed by the 82nd Legislature and resulted in a $8.9 million loss in state aid which has been reflected in the District’s financial statements for the fiscal year ended June 30, 2011. For 2011-12, General Fund state aid is expected to remain relatively flat (excluding TRS On-Behalf revenue).

Revenues received from federal sources constitute less than 0.02% of total revenues and include indirect costs from federal programs and revenue for the Junior ROTC programs at the high schools. These revenues are projected to be slightly lower in 2011-12 due to the anticipated decline in federal programs that are accounted for under Special Revenue Funds, thereby generating a decline in the amount of revenue to be recognized in the General Fund for indirect costs associated with those federal programs.

From fiscal year 2008 through fiscal year 2010, the General Fund received other financing sources of funding through sales of surplus equipment and insurance proceeds from losses on insured property. In fiscal year 2011, revenue from sales of property totaled approximately $235,000. No revenue has been budgeted for property sales for fiscal year 2012.

Expenditures

Expenditures funded with General Fund revenues provide for the general educational services for all students, including salaries and related benefits for campus, administrative, and operations personnel, instructional supplies and materials, utilities, facilities maintenance, athletics, and instructional and administrative contractual services. Of these, salaries and related benefits costs comprise the largest expenditure category followed by contracted services which is predominantly expenditures for utilities. For 2011-12, the General Fund salaries and benefits budget totals $216,044,762 or 86.4% of total projected expenditures, followed by contracted services projected expenditures of $16,443,762, or 6.6% of the total General Fund expenditure budget.

A five year comparison of General Fund expenditures presented by object group for 2007-08 through 2010-11 and budgeted for 2011-12 is presented below followed by a chart that reflects the 2011-12 budgeted expenditures on a percentage basis by object group:

- 29 -



Fund FY 2008 FY 2009 FY 2010 FY 2011 FY 2012

Salaries/Benefits 193,613,544$ 198,013,301$ 216,869,391$ 210,269,707$ 216,044,762$

Contracted Services 16,187,032 15,971,886 16,888,339 17,603,142 16,443,762 Supplies/Materials 5,394,688 4,965,907 5,715,519 6,350,111 7,227,280 Other Operating 7,844,521 7,968,970 13,850,516 10,922,728 10,250,786

Capital Outlay 725,787 247,827 381,326 746,748 91,065

Total General Fund Expenditures 223,765,572$ 227,167,891$ 253,705,091$ 245,892,436$ 250,057,655$

General Fund Expenditure History

General Fund Expenditures 2012 Budget by Object

86%

7%3% 4% 0%

Salaries/Benefits

Contracted Services

Supplies/Materials

Other Operating

Capital Outlay

- 30 -


General Fund expenditures presented on a functional basis for fiscal 2007-08 through 2010-11 and budgeted functional expenditures for fiscal 2011-12 are presented in the following chart:

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

Thousands


FY 2012(Budgeted)

General Fund Expenditures2012 Budget by Function

Instr. & Related Svcs

Instr. & School Leadership

Student Support Svcs

Administrative Support Svcs

Maintenance & Operations

Technology and Security Svcs

Community Svcs

Intergovernmental Charges

Clearly evident from the above chart are the four functions that make up approximately 92% of the General Fund Budget: Instruction and Related Services, Instructional and School Leadership, Student Support Services, and Maintenance and Operations. Instruction and Related Services are primarily budgeted and expended by the campuses. The largest component of this functional category is teacher salaries and benefits. Instructional and School Leadership expenditures, also predominately budgeted and expended by campuses, consist mainly of campus administrative staff salaries and benefits. The Student Support Services functional category includes Guidance and Counseling expenditures budgeted mainly at the campus level, Social Work Services, Student Health Services, Pupil Transportation, and Co-curricular/Extracurricular Activities expenditures budgeted and administered by District departments.

In addition to the functionally budgeted expenditures, the General Fund transferred a total of $8,875,035 in 2010-11 to the Internal Service Fund to provide resources for the District’s health care and workers’ compensation programs in the amount of $8,817,390 and $57,645 went to provide resources for the Print Shop. These transfers have been recorded in the audited financial statements as Other Financing Uses. No transfers are anticipated in 2011-12.

- 31 -


Fund Balance

By Board policy, the District targets an annual unassigned general fund balance of between 17% (60 days) and 25% (90 days) of total operating expenditures. This fund balance target is necessary to preserve the District’s financial stability should it experience a cash flow shortage, a large or unanticipated one-time expenditure, economic changes, or changes in state funding. Following any year where the audited fund balance falls outside the policy range, adjustments in budgeted expenditures will be incorporated into the budget development process for the next budget cycle. If the minimum targeted balance is not attainable in the budget being developed, the Board will endeavor to reach the target within two years time.

Classifications of funds within fund balance shall be made in accordance with governmental accounting standards as promulgated by the Governmental Accounting Standards Board (GASB). These classifications include:

Nonexpendable

Restricted

Committed

Assigned

Unassigned

The Board, by formal action, may establish, modify or remove commitments of fund balance from time to time to meet specific District needs. Assignments of fund balance, earmarking of funds for specific purposes, may be made by the Board Finance Committee or the Superintendent and the Assistant Superintendent for Financial Services.

As noted earlier in the budget challenges section, during the 2012 budget development process, the District struggled to create a projected budget that maintained the required minimum fund balance level due to an initially projected revenue shortfall of $21 million. Because of the measures put in place by the District to reduce salaries and benefits costs, and a release of $17.8 million in funds assigned for the opening of new campuses, the estimated unaudited, unassigned fund balanced for the fiscal year ended June 30, 2011 is $67.3 million, or 27% of total budgeted operating expenditures for 2010-11. The fiscal year 2011-12 adopted budget results in a projected unassigned fund balance of $60.6 million or 24% of total budgeted operating expenditures for 2011-12. The reduction in the ratio of unassigned fund balance to operating expenditures is the result of reduced state funding and slightly decreasing property valuations and student enrollment.

With an unassigned fund balance in the current fiscal year that is near the maximum range set as a target by Board of Trustees fund balance policy, the District will re examine its ability to provide a salary increase for employees during 2011-12. Looking forward, however, the District must

- 32 -


carefully consider the impact to future years in light of the current economical environment and uncertainty in state funding as well as the District’s cash flow position.

The TEA’s payment classification system is also an important component when considering the District’s cash flow position. For funding distribution purposes, TEA classifies school districts into one of three payment classes based upon a district’s wealth per student as compared to the statewide average. Humble ISD is considered a Class 2 district, which is defined as a district with wealth per student that is at least 50% of the statewide average but does not exceed the statewide average. What this means is that the District receives state aid payments only in the months of September, October, November, April, May, June, July, and August according to a percentage of the remaining allocation from the Foundation School Fund. However, due to a cash flow shortage at the State level, the final payment for the 2011-12 fiscal year will not be paid in August 2012 but will be deferred until September. Since the District does not begin collecting significant property tax revenues until late November to early December of each fiscal year, this lack of revenue inflow coupled with a decreasing unassigned fund balance could cause the District to experience cash flow shortages when making required payroll expenditures in late summer and early fall. A cash flow shortage could create the need for short term borrowing at prevailing market interest rates.

The following graph shows the fund balance levels for the previous four years as well as budgeted for 2011-12.

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

Thousands


FY 2012(Budgeted)

General Fund Balance History

Assigned/CommittedFund Balance

Unassigned FundBalalnce

- 33 -


Financial Plan

The following information summarizes the General Fund financial plan for the current budget year as well as the next three years.

Humble Independent School DistrictGeneral Fund Financial Plan

For the Year Ending June 30, 2012

2011-12 2012-13 2013-14 2014-15Budgeted Projected Projected Projected

RevenuesLocal 122,885,881$ 122,885,881$ 122,885,881$ 122,885,881$ State 119,419,314 133,820,055 136,460,292 139,149,015 Federal 45,000 45,000 45,000 45,000 Total 242,350,195$ 256,750,936$ 259,391,173$ 262,079,896$

Expenditures Payroll 216,044,762$ 221,511,099$ 223,767,124$ 226,574,826$ Professional & Contracted Services 16,443,762 16,936,162 17,816,302 18,955,772 Supplies and Materials 7,227,280 7,437,280 7,713,040 8,046,140 Other Operating Costs 10,250,786 10,554,265 10,885,786 11,237,446 Capital Outlay 91,065 91,065 91,065 91,065 Total 250,057,655$ 256,529,871$ 260,273,317$ 264,905,249$

Excess (Deficiency) of Revenues Over (Under) Expenditures (7,707,460)$ 221,065$ (882,144)$ (2,825,353)$

Other Financing Sources and (Uses) Sale of Real and Personal Property -$ -$ -$ -$

Net Changes in Fund Balance (7,707,460)$ 221,065$ (882,144)$ (2,825,353)$

Projected Fund Balance - July 1 70,463,503 62,756,043 62,977,108 62,094,964

Projected Fund Balance - June 30 62,756,043$ 62,977,108$ 62,094,964$ 59,269,611$

Percentage of Fund Balance 25.10% 24.55% 23.86% 22.37%

- 34 -


Debt Service Fund Process

The Debt Service Fund covers projected expenditures for long-term debt principal and interest payments for which a portion of local property tax revenue is dedicated. Revenue estimates are developed for this fund using the same property tax certified value and collection assumptions that were assumed when developing the estimates for the General Fund. Expenditures are budgeted using debt amortization schedules provided by the lender when the debt was originally issued. The Debt Service Fund budgets for 2011-12 were approved by the Board of Trustees on June 30, 2011.

Debt Service Fund Challenges

As stated in the District’s Debt Management Policy, the District strives to maintain financial stability while minimizing the cost to taxpayers and the cost of borrowing. The District has structured its debt schedules to maintain a relatively stable debt tax rate and with maturities that match well with the useful life of the assets for which debt is incurred. This becomes especially challenging for a fast growth District that has critical capital needs for housing additional students. The District currently has $155.92 million in authorized but unissued bonds. With the slight decline in property valuations and student enrollment, the District is precluded from issuing additional debt in order to build new campuses without increasing the debt tax rate or expanding average debt maturities.

Debt Service Fund Analysis

The District issues long term debt to finance its capital projects and to refund previous debt issues with less favorable interest rates. The Debt Service Fund accounts for the accumulation of resources for and the payment of long term debt principal and interest payments for these debt issuances. This fund’s resources include a portion of local property tax collections, interest earnings, state funding through TEA under the Existing Debt Allotment program (EDA) and New Instructional Facilities Allotment program (NIFA), and revenue related to the District’s participation in a Tax Increment Reinvestment Zone.

Revenue

The District received total debt service revenues of $49,839,871 in fiscal year 2010-11 of which $44,756,424 was local revenue, including Tax Increment Reinvestment Zone (TIRZ) revenue of $8,376,196, or 16.8%, from the TIRZ. State revenues totaled $5,083,447 or 10.2% of total revenue.

- 35 -


The Debt Service Fund received transfers of interest income from the Capital Projects Fund of $100,408 dedicated to the payment of debt. The TIRZ and State revenues saved approximately $0.08 and $0.05, respectively, in the debt service tax rate. For 2011-12, the Debt Service Fund is budgeted to collect $6,795,684 from the TIRZ and state revenue of $6,394,263. This equates to 2011-12 tax rate savings of $0.06 for each of these revenues.

The District issued unlimited tax refunding bonds totaling $33,365,000 in fiscal year 2011. The bonds were issued at a premium of $4,387,616 with issuance costs of $284,750 and accrued interest of $45,994. These items are reflected as other financing sources in the following table of Revenues and Other Financing Sources. The refunding resulted in net present value savings of $3,128,060. The eleven year bonds were rated Aaa by Moody’s Investor Services and AAA by Standard and Poors Ratings Services.

2007-08 2008-09 2009-10 2010-11 2011-12Audited Audited Audited Unaudited Budgeted

Local Property Taxes - Local 25,549,537$ 35,516,504$ 36,441,415$ 36,337,198$ 36,454,110$ Interest on Investments 1,317,389 534,321 148,650 43,030 40,000 TIRZ 4,338,690 5,521,111 11,642,730 8,376,196 6,795,684 Miscellaneous 35,577 - - - - Total Local 31,241,193$ 41,571,936$ 48,232,795$ 44,756,424$ 43,289,794$

State Existing Debt Allotment 7,216,558$ 7,196,641$ 4,755,738$ 4,701,030$ 5,924,099$ Instructional Facility Allotment 701,392 619,128 461,212 382,417 470,164 Total State 7,917,950$ 7,815,769$ 5,216,950$ 5,083,447$ 6,394,263$

Total Revenues 39,159,143$ 49,387,705$ 53,449,745$ 49,839,871$ 49,684,057$

Other Financing Sources

Issuance of Bonds 29,285,000$ -$ -$ 33,365,000$ -$ Operating Transfers In 5,761,781 1,521,044 124,801 100,408 50,000 Premium/Discount on Bonds 1,702,325 - - 4,387,616 - Prepaid Interest - - - - - Total Other Sources 36,749,106$ 1,521,044$ 124,801$ 37,853,024$ 50,000$

Total Revenues and Other Financing Sources 75,908,249$ 50,908,749$ 53,574,546$ 87,692,895$ 49,734,057$

Revenues by ObjectDebt Service Fund Summary


- 36 -


Expenditures

Debt Service expenditures include principal and interest payments on bonded debt, associated fees for debt management, and payments to a TIRZ. A five year history of expenditures and the approved budget for 2011-12 are shown in the following chart.


Principal on Long Term Debt 17,200,000$ 21,055,000$ 20,575,000$ 16,680,000$ 16,850,000$ Interest on Long Term Debt 26,319,846 26,167,576 28,645,244 30,780,603 31,185,628 Debt Fees 1,207,012 590,621 47,740 1,269,970 97,787 Payments to Tax Increment Fund 1,074,776 1,492,738 1,659,764 1,564,796 1,564,796

Total Expenditures 45,801,634$ 49,305,935$ 50,927,748$ 50,295,369$ 49,698,211$

Other Financing Sources Uses

Pmt to Refunded Bonds Escrow Agent (29,981,988) - - (37,465,263) -

Total Other Uses (29,981,988)$ -$ -$ (37,465,263)$ -$

Total Expenditures and Other Financing Uses 15,819,646$ 49,305,935$ 50,927,748$ 12,830,106$ 49,698,211$

Expenditures by ObjectDebt Service Fund Summary


- 37 -


As of the fiscal year ending June 30, 2011, the District has a ratio of net bonded debt to assessed value of 5.64% and balance of $628,835,000 in general obligation bonds issued and outstanding. The table presented below is a schedule of required payments for these general obligation bonds followed by a table of Valuation and Tax Supported Debt History.

Year Principal Interest Total Debt2012 16,850,000 31,185,629 48,035,629 2013 17,605,000 32,664,390 50,269,390 2014 16,865,000 33,248,965 50,113,965 2015 19,180,000 34,686,603 53,866,603

2016-2020 139,880,000 135,053,294 274,933,294 2021-2025 162,680,000 87,748,481 250,428,481 2026-2030 186,785,000 45,247,500 232,032,500 2031-2035 68,990,000 7,314,025 76,304,025

Total 628,835,000$ 407,148,887$ 1,035,983,887$

Aggregate Debt ScheduleHumble Independent School District

as of June 30, 2011

Humble Independent School DistrictValuation and Tax Supported Debt History

as of June 30, 2011

Year

Estimated District

Population

Taxable Assessed

Value

Taxable Assessed

Value Per Capita

Tax Supported Debt

Outstanding at Year End

Ratio of Tax Supported

Debt to Assessed Value

Tax Supported

Debt Per Capita

2007 132,905 8,386,605,261$ 63,102 533,560,000$ 6.36% 4,015$ 2008 139,550 9,548,595,428 68,424 592,320,000 6.20% 4,245 2009 146,527 10,414,226,700 71,074 571,265,000 5.49% 3,899 2010 161,006 10,624,062,726 65,986 624,200,000 5.88% 3,877 2011 172,036 10,564,977,883 61,411 628,835,000 5.95% 3,655

- 38 -


On at least an annual basis, the District financial staff with assistance from the District’s financial advisor, First Southwest Company, reviews the District’s current debt position, examining capacity to issue additional debt if necessary and any opportunities to refund outstanding debt if market interest rates for debt issuance would yield a reduction of Debt Service Fund expenditures.

Fund Balance

Per the District’s Debt Management Policy, the minimum target for restricted debt service fund balance is 25% of the annual debt service requirements on all outstanding debt issuance. The following table shows the debt service fund balance for the previous four years as well as the projection for the 2011-12 fiscal year:

Debt Service Fund Balance Analysis

$28,000,000

$29,000,000

$30,000,000

$31,000,000

$32,000,000

$33,000,000

$34,000,000

$35,000,000

$36,000,000

2007-08 2008-09 2009-10 2010-11 2011-12

Financial Plan

In November of 2007 the Board of Trustees approved a formal Debt Management Policy for the District. The policy provides guidelines and rationalization for structuring debt and demonstrates the

- 39 -


District’s commitment to long-term financial planning. The primary objective of the policy is to ensure prudent debt management practices which:

Maintain financial stability

Preserve public trust

Minimize costs to taxpayers

Minimize borrowing costs

Preserve access to financial markets

Demonstrate adequate administrative oversight of debt programs to credit rating agencies

The following information summarizes the Debt Service financial plan for the current budget year as well as the next three years. With the start of the 2011-12 school year, enrollment did not increase as was budgeted. Therefore, we have initiated a demographic study by PASA with the results expected in February, 2012. Projections will be adjusted based on this study later in the year. The current debt projections indicate the District will annually draw down debt service fund balance and will go below the 25% target by fiscal 2017.

Debt Service Fund Balance Projection

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

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

- 40 -


Humble Independent School DistrictDebt Service Fund Financial PlanFor the Year Ending June 30, 2012


RevenuesLocal 43,289,794$ 43,289,794$ 43,289,794$ 43,289,794$ State 6,394,263 6,394,263 6,394,263 6,394,263 Total 49,684,057$ 49,684,057$ 49,684,057$ 49,684,057$

Expenditures Principal on Long Term Debt 16,850,000$ 17,605,000$ 16,865,000$ 19,180,000$ Interest on Long Term Debt 31,185,628 32,664,390 33,248,965 34,686,603 Debt Fees 97,787 97,787 97,787 97,787 Payments to Tax Increment Fund 1,564,796 1,564,796 1,564,796 1,564,796 Total 49,698,211$ 51,931,973$ 51,776,548$ 55,529,186$

Excess (Deficiency) of Revenues Over (Under) Expenditures (14,154)$ (2,247,916)$ (2,092,491)$ (5,845,129)$

Other Financing Sources and (Uses) Issurance(Refunding) of Bonds -$ -$ -$ -$ Operating Transfers In 50,000 - - -

50,000$ -$ -$ -$

Net Changes in Fund Balance 35,846$ (2,247,916)$ (2,092,491)$ (5,845,129)$




- 41 -


Fiscal Tax Maintenance & Debt Total Year Year Operations Service Tax Rate

2002-03 2002 $1.5000 $0.2400 $1.74002003-04 2003 $1.5000 $0.2400 $1.74002004-05 2004 $1.5000 $0.2400 $1.74002005-06 2005 $1.5000 $0.2700 $1.77002006-07 2006 $1.3700 $0.2700 $1.64002007-08 2007 $1.0400 $0.2700 $1.31002008-09 2008 $1.1700 $0.3500 $1.52002009-10 2009 $1.1700 $0.3500 $1.52002010-11 2010 $1.1700 $0.3500 $1.52002011-12 2011 $1.1700 $0.3500 $1.5200

Source of Information: Humble Independent School District Tax Office and Harris County Appraisal District.

Tax RatesHumble Independent School District


Tax Roll Tax Roll Tax Roll Tax Roll Tax Roll1

2007-08 2008-09 2009-10 2010-11 2011-12

Residential 7,385,957,948$ 7,991,135,853$ 8,166,185,980$ 8,271,446,718$ 8,278,565,838$

Commercial & Industrial 1,658,641,730 1,902,944,942 1,968,131,161 1,823,965,953 1,825,535,815

Commercial & Residential Acreage 220,595,742 266,051,977 221,041,865 212,720,191 212,903,276

Undeveloped Land 130,267,244 107,957,939 128,159,560 113,373,804 113,471,383

Utilities, Minerals & Pipelines 153,132,764 146,135,989 140,544,160 143,471,217 143,594,702

Taxable Assessed Value 9,548,595,428$ 10,414,226,700$ 10,624,062,726$ 10,564,977,883$ 10,574,071,014$

1Based on estimated 2011Total Certified Assessed Value as of April 28, 2011.


Distribution of Tax BaseHumble Independent School District

Budget for the Year Ending June 30, 2012

- 42 -


National School Breakfast and Lunch Program Fund Process

The National School Breakfast and Lunch Program Fund is accounted for as a special revenue fund in Humble ISD. The District receives federal reimbursement revenue originating from the United States Department of Agriculture (USDA) for meals served via the National School Breakfast and Lunch Program. It also receives user fee revenue for meals served to students who do not qualify to participate in the USDA program. All revenues earned by the fund are retained in the fund to cover its expenditures.

Estimated revenues for this fund are based on the same enrollment projections that are used for the General Fund budget. These enrollment projections coupled with historical federal program participation percentages provide the basis for revenue estimation on a meals served basis. Expenditures consist of payroll and related benefits, food and food supplies, other operating costs, and capital expenditures. Payroll and related costs are projected using the District’s Salary and Compensation Plan. Expenditures for food, food supplies and other operating costs are projected using current and historical data. Capital expenditures, if not covered by general obligation bond allocations, are generally based upon current replacement costs of equipment.

National School Breakfast and Lunch Program Fund Challenges

The 2011-12 National School Breakfast and Lunch Program Fund faced many challenges including changes in student enrollment, increases in food, food supplies, and other operating costs, staff retention and changes in meal prices.

The Healthy Hungry Kids Act of 2010 requires those districts that participate in the National School Breakfast and Lunch program to increase paid meal prices to the level of the free meal reimbursement rate to prevent free meal reimbursements from subsidizing paid meals costs. Therefore, the District must increase meal prices for the first time in twelve years. Breakfast prices will be increasing $0.10 per breakfast, lunch prices $0.25 per lunch, and adult and secondary self service lines $0.25 per meal. The District is required by the Act to institute at least a $0.10 per meal increase. Because the District has not increased meal prices for a number of years, prices are being increased by more than $0.10 for lunches and self service lines to decrease the current federal subsidy. The increase in meal prices is projected to generate an additional $360,000 in revenue. A slight decrease in number of meals served is anticipated due to the price increases.

- 43 -


Each of the District’s 41 campuses has a self-operated cafeteria that prepares breakfast and lunch for students, staff and guests. In 2010-11, the campuses served over 6.2 million reimbursable and paid meals. The 2011-12 budget includes funding for again serving approximately 6.2 million meals. The Child Nutrition Services Department employs over 325 individuals to provide this service.

National School Breakfast and Lunch Program Fund Analysis

The National School Breakfast and Lunch Program Fund, the only officially budgeted special revenue fund, is administered by the Child Nutrition Services Department which operates under the National School Breakfast and Lunch Program requirements, state regulations, and District Board policy. The National School Breakfast and Lunch Program is administered on a federal level by the USDA and on the state level by the Texas Department of Agriculture (TDA). The program specifies participation eligibility of students and meal requirements. Meals are provided to eligible students free or at reduced prices. Meals served must also adhere to the Texas Public School Nutrition Policy.

- 44 -


Revenue

Following is a summary of National School Breakfast and Lunch Program historical revenues as well as the revenues budgeted for 2011-12.


Local Interest on Investments 100,305$ 33,379$ 4,407$ 8,017$ 7,500$ Meal Charges 6,655,579 6,743,693 7,595,866 7,768,375 8,128,520 Local - Other 89,910 4,304 6,665 - - Total 6,845,794$ 6,781,376$ 7,606,938$ 7,776,392$ 8,136,020$

State National School Lunch Match 69,781$ 75,694$ 74,295$ 76,688$ 75,000$ Total 69,781$ 75,694$ 74,295$ 76,688$ 75,000$

Federal School Breakfast Program 731,997$ 865,166$ 1,111,011$ 1,326,013$ 1,322,020$ School Lunch Program 3,217,719 3,721,341 4,310,787 4,833,782 4,773,708 USDA Donated Commodities 252,470 252,182 230,016 787,667 110,000 Total 4,202,186$ 4,838,689$ 5,651,814$ 6,947,462$ 6,205,728$

Total Revenues 11,117,761$ 11,695,759$ 13,333,047$ 14,800,542$ 14,416,748$

Humble Independent School DistrictNational School Breakfast and Lunch Program Fund

Revenues by Object

- 45 -


A summary of meals served per day is presented for the same time period and includes a comparison to the District’s Average Daily Attendance (ADA).

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

Average Meals Served /ADA

Meals Served 18,983 19,247 21,544 23,408 22,933

ADA 30,695 31,570 32,304 33,176 34,005

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Projected

Expenditures

Actual expenditures for the National School Breakfast and Lunch Program Fund for the last five years and the projected expenditures for 2011-12 by object of expenditure category are as follows:


Salaries and Benefits 4,963,327$ 5,209,547$ 5,079,404$ 5,423,228$ 5,799,397$ Professional & Contracted Services 298,641 334,397 335,157 333,692 443,667 Supplies and Materials 5,154,448 5,421,347 6,163,654 7,372,986 7,565,513 Other Operating Costs 71,820 51,050 64,931 71,824 153,334 Debt Service - - - - - Capital Outlay 283,616 530,659 355,279 949,046 418,837


National School Breakfast and Lunch Program FundHumble Independent School District

Expenditures by Object

- 46 -


The functional budget approved by the Board for 2011-2012 is broken down as follows:

2011-2012 Expenditure Budget by Function

$13,726,242

$601,001$53,505

Food Services

Plant Maintenance

Security and MonitoringSrvcs.

The Food Services function which is approximately 95% of budgeted National School Breakfast and Lunch Program expenditures includes the salaries and benefits for all Child Nutrition employees except those that provide maintenance and food delivery services, the cost of all food and supplies purchases to provide meals, purchases of equipment used to provide child nutrition services, and miscellaneous other operating costs. The National School Breakfast and Lunch Program Fund plant maintenance function includes the costs of cafeteria equipment maintenance as well as food delivery equipment and the school cafeterias’ proportionate share of building utilities.

Fund Balance

Fund Balance for the National School Breakfast and Lunch Program Fund is anticipated to exceed the federal program limit of 90 days of operating expenditures. Unaudited fund balance is projected to be is $5,203,247 as of June 30, 2011, with average monthly expenditures equaling $1,179,231. As per program requirements, Child Nutrition Services has submitted a plan for use of the excess. The plan, submitted to TDA, requests permission to renovate two twenty-five year old middle school campus cafeterias during the summer of 2012. The plan requests permission to replace two serving lines and a twenty-year old warehouse freezer, used solely by Child Nutrition Services for storage of processed and direct commodity items. Child Nutrition Services has received preliminary approval from the TDA.

- 47 -


Financial Plan

The following information summarizes the National School Breakfast and Lunch Program financial plan for the current budget year as well as the next three years. A more detailed analysis can be found under the Long Range Financial Planning heading in the Financial Section.

Humble Independent School DistrictNational School Breakfast and Lunch Program Fund Financial Plan



RevenuesLocal 8,136,020$ 8,298,590$ 8,613,652$ 9,021,583$ State 75,000 75,000 75,000 75,000 Federal 6,205,728 6,205,728 6,205,728 6,205,728 Total 14,416,748$ 14,579,318$ 14,894,380$ 15,302,311$

Expenditures Payroll 5,799,397$ 5,989,402$ 5,989,402$ 6,120,602$ Professional & Contracted Services 443,667 452,540 461,591 470,823 Supplies and Materials 7,565,513 7,868,134 8,182,859 8,510,173 Other Operating Costs 153,334 156,401 159,529 162,719 Capital Outlay 418,837 1,448,000 375,000 82,000 Total 14,380,748$ 15,914,477$ 15,168,381$ 15,346,317$

Excess (Deficiency) of Revenues Over (Under) Expenditures 36,000 (1,335,159) (274,001) (44,006)

Other Financing Sources (Uses) Transfers Out (Use) (36,000) - - - Total Other Financing Sources (Uses) (36,000) - - -

Net Changes in Fund Balance - (1,335,159) (274,001) (44,006)


Projected Total Fund Balance - June 30 5,203,250$ 3,868,091$ 3,594,091$ 3,550,084$


- 48 -


Non-budgeted Governmental Funds

Capital Projects Fund

Over the past ten years, Humble ISD has experienced a 45% student enrollment growth rate. New communities have been built in previously sparsely populated areas of the District resulting in the need for new school facilities at the elementary and secondary level. Neighborhoods in existing communities have also expanded requiring the District to add classroom space to existing schools. The expansion of technology to the classroom and the need to increase the operating efficiency of facilities has required the District to perform renovations in every District facility and expand its data processing capabilities. This has been accomplished through voter authorization of the following general obligation bonds accounted for in the Capital Projects Fund:

Authorized Amount

September 2002 $229,984,624

April 2005 $342,030,000

May 2008 $244,920,000

Total $816,934,624

.

Over 11,000 new students have enrolled since 2001. Three new high schools, two new middle schools, and six new elementary schools have been constructed using these funds. Major renovations have been performed at Turner Stadium, the Community Learning Center, the Transportation Center, as well as existing Humble and Kingwood high schools and middle schools. These funds have also provided funding for new school buses, new financial software and support systems, technology equipment upgrades and other new equipment and furnishings for the campuses.

As part of the bonds authorized in May 2008, funds have been allocated for the purchase of land and construction of two new elementary schools and two new middle schools. Elementary #27 and Middle School #9 are currently projected to open in the fall of 2013 and 2014 respectively. The District will reassess the need for an additional elementary and middle school depending on the forecast for student enrollment and debt capacity in the coming years.

- 49 -


The following graphic depicts the steady enrollment growth the District has experienced since 2002:

Enrollment History

25,32226,025

27,009

28,159

29,706

31,327

32,97033,883

34,92335,913

36,567

25,000

27,000

29,000

31,000

33,000

35,000

37,000

39,000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012(Forecast)

Bonds authorized and issued since 2002 and the purpose for their issue are as follows:

2002 2005 2008

Authorized 229,984,624$ 342,030,000$ 244,920,000$

Bond Sales:2002 (63,650,000) - - 2003 (92,000,000) - - 2004 - - - 2005 (45,000,000) (42,300,000) - 2006 (29,334,624) (98,410,000) - 2007 - (110,000,000) - 2008 - (76,400,000) - 2009 - (14,920,000) (64,000,000) 2010 - - - 2011 - - (25,000,000)

Authorization Remaining -$ -$ 155,920,000$

Bond Authorization SummaryHumble Independent School District

as of June 30, 2011

- 50 -


Project2002

Authorization2005

Authorization2008

Authorization TotalLand Acquisition 3,363,367$ 14,407,082$ 14,292,582$ 32,063,031$ New Facilities 83,574,655 177,143,557 110,306,278 371,024,490 Renovations 95,120,388 127,405,458 79,119,948 301,645,794 New Buses 5,666,304 4,564,834 9,807,830 20,038,968 Technology 18,872,458 9,182,773 17,962,616 46,017,847 Relocatable Educational Facilities 1,532,681 3,569,726 2,598,918 7,701,325 Equipment/Furnishings 11,350,839 3,487,216 4,387,368 19,225,423 Program Administration 10,503,932 2,269,354 6,444,460 19,217,746

Total 229,984,624$ 342,030,000$ 244,920,000$ 816,934,624$

Humble Independent School DistrictCapital Projects Summary

as of June 30, 2011

Bonds authorized but not issued total $155,920,000.

Special Revenue Funds

Special revenue funds are received from a variety of sources and are used for an assortment of educational activities. The District anticipates accounting for over 45 special revenue funds in fiscal 2011-12.

Special revenue funds are classified as federal, state, or local, and are expended according to the requirements of the grantor or local policy. The largest group is federal entitlement programs that are applied for annually through the TEA. The federal program budget for 2011-12 is $15,231,562. State funded special revenues for 2011-12 are projected to be $883,982, while local special revenue funds are budgeted at $8,790,101 and consist predominately of user charge revenue in the National School Breakfast and Lunch Program Fund.

- 51 -


0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

Thousands


FY 2012(Budgeted)

Federal, State, and Local Special Revenues

Local

State

Federal

The large increase in federal special revenues in fiscal year 2011 resulted from the District’s award of approximately $22.5 million received through the American Recovery and Reinvestment Act of 2009, primarily via the State Fiscal Stabilization Fund. This award will not be available to the District in 2012.

Proprietary Funds

The District’s Internal Service Fund has four components: a new public entity risk pool for the District’s health care and workers’ compensation programs, a central printing operation, the self-funded insurance program (currently limited to run-out claims from prior years and unemployment claims), and a district child care program.

- 52 -


Public Entity Risk Pool/Self-funded Insurance

Prior to July 2011, the District sponsored a self-insurance plan to provide health care benefits to employees and their dependents. Partial contributions by employees were required for coverage. The plan was administered by a third party. The District was protected against unanticipated, catastrophic individual or aggregate loss through stop-loss coverage carried through an insurance carrier. Due to increasing health care costs and a projected deficit for the fiscal year ended June 30, 2011, the District began exploring other options.

Effective July 2011, TRS-ActiveCare, a public entity risk pool operated by the Teacher Retirement System of Texas, will provide medical and prescription benefits for eligible employees. While every effort was made to minimize both the employer and employee cost of health care while maximizing plan design and financial stability with minimal financial risk, the District determined that continuing the self-funded program would require a significant increase to the employee contribution and plan design changes would be required for the fund to remain financially stable.

Prior to July 2011, the District also sponsored a self-funded workers’ compensation program which was also administered through a third party. Effective July 2011, the District moved to the workers’ compensation program offered by the Texas Association of School Boards (TASB), a public entity risk pool.

The only self-funded insurance program remaining in the Internal Service Fund is the unemployment compensation program. This fund is also responsible for payment of run-out claims related to the former self-funded health care and workers’ compensation programs.

The District transferred approximately $8.8 million from the General Fund to the Public Entity Risk Pool during fiscal 2011 to provide financial stability in anticipation of the rising health care costs.

Print Shop

The District provides central printing and duplication services via the Print Shop. Xerographic, printing, and binding services are available to campuses, departments and administrative offices, as well as non-profit organizations that support the campuses. The services available include black and white as well as color printing, NCR printing, booklet making, and various forms of binding and finishing. All requests for external printing must first be reviewed by the Print Shop to ensure best pricing and service.

- 53 -


Child Care

The District operates an employee child care program available to all District employees at its Community Learning Center, a state of the art facility built specifically for early learning and child care services. The program serves infants and toddlers who are between six weeks and four years of age of District employees. Participation is on a first come, first serve basis as space is limited. Weekly fees vary based upon age.

Following is a summary financial history for the Internal Service Fund as well as the budget for fiscal 2012.

Unaudited Budgeted2007-08 2008-09 2009-10 2010-11 2011-12

Revenues Public Entity Risk Pool -$ -$ -$ -$ 18,369,040$ Self-Funded Insurance 21,811,834 25,127,437 19,834,352 19,667,279 1,250 Print Shop - - 226,743 238,827 296,473 Employee Child Care - - 900 223,715 246,007

Total Revenue 21,811,834$ 25,127,437$ 20,061,995$ 20,129,821$ 18,912,770$

Expenditures Public Entity Risk Pool -$ -$ -$ -$ 18,772,999$ Self-Funded Insurance 21,179,651 17,786,993 19,727,310 23,814,528 1,388,450 Print Shop - - 307,478 296,472 296,473 Employee Child Care - - - 187,803 246,007

Total Expenses 21,179,651$ 17,786,993$ 20,034,788$ 24,298,803$ 20,703,929$

Excess (Deficiency) of Revenues Over (Under) Expenditures 632,183$ 7,340,444$ 27,207$ (4,168,982)$ (1,791,159)$

Other Financing Sources Transfers In - Public Entity Risk Pool - - - 8,817,390 - Transfers In - Print Shop - - 80,735 57,645 -

Total Other Financing Sources (Uses) -$ -$ 80,735$ 8,875,035$ -$

Net Changes in Fund Balance 632,183$ 7,340,444$ 107,942$ 4,706,053$ (1,791,159)$

Total Fund Balance - July 1 4,848,089 5,480,272 12,820,716 12,928,658 17,634,711 Total Fund Balance - June 30 5,480,272$ 12,820,716$ 12,928,658$ 17,634,711$ 15,843,552$


as of June 30, 2011Internal Service Fund

- 54 -


Significant Trends, Initiatives, Awards and Accomplishments

Trends

The following Financial Fact Sheet includes historical information related to key components which impact the District’s financial position.

- 55 -


Hu

mbl

e In

dep

end

ent

Sch

ool D

istr

ict

Fin

anci

al F

act

She

et

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Ado

pted

2002

-03

(5)

2003

-04

(5)

2004

-05

(5)

2005

-06

(6)

2006

-07

(5)

2007

-08

(5)

2008

-09

(5)

2009

-10

2010

-11

(7)

2011

-12

(8)

Tot

al E

nrol

lmen

t (P

EIM

S S

naps

hot)

26,0

2527

,009

28,1

5929

,706

31,3

2732

,970

33,8

8334

,923

35,9

1336

,567

% C

hang

e2.

78%

3.78

%4.

26%

5.49

%5.

46%

5.24

%2.

77%

3.07

%2.

83%

1.82

%

Ref

ined

AD

A (

1)24

,572

25,4

0826

,389

27,7

6929

,383

30,6

9531

,570

32,3

0433

,176

34,0

05

Wei

ghte

d A

DA

(1)

29,9

0630

,936

32,1

4033

,892

35,8

8937

,574

39,5

2640

,657

41,1

54

#

Tea

cher

s (2

)1,

705

1,74

51,

833

1,90

52,

110

2,33

02,

292

2,42

62,

481

2,42

9

Pup

il/T

each

er R

atio

(2)

15.3

15.5

15.4

15.6

14.8

14.2

14.8

14.4

14.5

15.1

# S

taff

(2)

3,30

03,

399

3,53

83,

701

4,07

34,

360

4,37

54,

762

4,81

34,

819

Pupi

l/St

aff

Rat

io

7.9

7.9

8.0

8.0

7.7

7.6

7.7

7.3

7.5

7.6

Eco

nom

ical

ly D

isad

vant

aged

(2)

4,89

45,

167

5,75

87,

508

8,08

48,

984

9,20

511

,298

12,2

2512

,447

Lim

ited

Eng

lish

Prof

icie

nt1,

451

1,56

01,

751

2,01

02,

365

2,74

62,

987

3,08

23,

151

3,20

8

Spe

cial

Edu

cati

on (

2)2,

616

2,70

42,

767

2,88

72,

957

3,03

93,

007

3,02

83,

071

3,12

7

Car

eer

& T

echn

olog

y (2

)3,

934

4,51

44,

965

4,97

44,

776

5,07

75,

006

5,88

76,

156

6,26

8

Bil

ingu

al /

ES

L (

2)1,

399

1,49

01,

678

1,92

82,

257

2,60

62,

868

3,00

03,

086

3,14

2

Gif

ted

& T

alen

ted

(2)

2,58

72,

582

2,56

72,

599

2,59

42,

560

2,69

32,

634

2,59

22,

639

Acc

redi

tati

on R

atin

gN

o R

atin

gsA

ccep

tabl

eU

nacc

epta

ble

Acc

epta

ble

Acc

epta

ble

Acc

epta

ble

Acc

epta

ble

Rec

ogni

zed

Rec

ogni

zed

FIR

ST

Rat

ings

Supe

rior

Supe

rior

Supe

rior

Supe

rior

Sup

erio

rS

uper

ior

Sup

erio

rS

uper

ior

Cer

tifi

ed V

alue

by

HC

AD

(3)

5,62

6,66

1,89

06,

013,

903,

000

6,49

5,90

3,32

07,

107,

452,

848

7,44

9,99

7,74

38,

289,

296,

825

8,99

0,21

9,47

49,

277,

091,

770

9,53

7,91

4,83

710

,103

,000

,274

Fin

al A

sses

sed

Val

ue (

3)6,

023,

494,

855

6,53

1,75

4,43

67,

123,

029,

982

7,76

5,51

5,68

58,

386,

605,

261

9,54

8,59

5,42

810

,414

,226

,700

10,6

24,0

62,7

2610

,564

,977

,883

10,5

64,9

77,8

83

Gro

wth

Rat

e6.

62%

8.44

%9.

05%

9.02

%8.

00%

13.8

6%9.

07%

2.01

%-0

.56%

0.00

%

Tax

Yie

ld P

er P

enny

602,

349

653,

175

712,

303

776,

552

838,

661

954,

860

1,04

1,42

31,

062,

406

1,05

6,49

81,

056,

498

Per

Stu

dent

in A

DA

245,

137

257,

075

269,

924

279,

647

285,

424

311,

080

329,

877

328,

878

318,

452

310,

689

CPT

D A

ssig

ned

Val

ue (

4)5,

788,

561,

068

6,22

8,16

3,93

06,

740,

116,

518

7,37

1,50

8,66

37,

895,

115,

695

8,86

8,74

6,21

89,

665,

717,

100

9,99

0,59

0,64

49,

858,

957,

340

TB

D

Gro

wth

Rat

e6.

24%

7.59

%8.

22%

9.37

%7.

10%

12.3

3%8.

99%

3.36

%-1

.32%

TB

D

Per

Stu

dent

in A

DA

235,

575

245,

126

255,

414

265,

458

268,

697

288,

931

306,

168

309,

268

297,

171

TB

D

Ope

ratin

g T

ax R

ate

1.50

01.

500

1.50

01.

500

1.37

01.

040

1.17

01.

170

1.17

01.

170

Deb

t Ser

vice

Tax

Rat

e0.

240

0.24

00.

240

0.27

00.

270

0.27

00.

350

0.35

00.

350

0.35

0

Tot

al T

ax R

ate

1.74

01.

740

1.74

01.

770

1.64

01.

310

1.52

01.

520

1.52

01.

520

Tot

al G

ener

al F

und

Rev

enue

149,

941,

185

161,

681,

111

169,

360,

126

179,

693,

469

210,

095,

560

222,

015,

095

255,

870,

507

253,

831,

580

240,

422,

856

242,

350,

195

Per

Stu

dent

in A

DA

6,10

26,

363

6,41

86,

471

7,15

07,

233

8,10

57,

858

7,24

77,

127

Sta

te R

even

ue57

,604

,274

61,0

26,2

6659

,446

,454

59,8

20,7

4890

,498

,549

117,

377,

534

133,

225,

904

129,

050,

365

115,

954,

903

119,

419,

314

Per

Stu

dent

in A

DA

2,34

42,

402

2,25

32,

154

3,08

03,

824

4,22

03,

995

3,49

53,

512

% S

tate

Rev

. to

Tot

al R

ev.

38.4

2%37

.74%

35.1

0%33

.29%

43.0

7%52

.87%

52.0

7%50

.84%

48.2

3%49

.28%

Gen

eral

Fun

d E

xpen

ditu

res

147,

447,

687

155,

323,

593

162,

342,

152

170,

637,

022

198,

444,

457

223,

765,

572

227,

167,

891

253,

705,

091

245,

892,

436

250,

057,

655

Per

Stu

dent

in A

DA

6,00

16,

113

6,15

26,

145

6,75

47,

290

7,19

67,

854

7,41

27,

354

Una

ssig

ned

Fun

d B

alan

ce (

9)17

,501

,780

24,2

43,3

9129

,887

,252

23,4

71,6

3434

,724

,078

34,6

66,6

0564

,055

,331

64,4

83,9

9467

,335

,790

60,6

31,8

58

% F

und

Bal

. to

Gen

. Fun

d E

xp.

11.8

7%15

.61%

18.4

1%13

.76%

17.5

0%15

.49%

28.2

0%25

.42%

27.3

8%24

.25%

Per

Stu

dent

in A

DA

712

954

1,13

384

51,

182

1,12

92,

029

1,99

62,

030

1,78

3

(1)

Ave

rage

Dai

ly A

tten

danc

e -

Ave

rage

stu

dent

cou

nts

for

the

year

(5)

The

Dis

tric

t mad

e bu

dget

red

ucti

ons

of o

ver

$5.6

mil

lion

in 2

002-

03; $

1.5

mil

lion

in 2

003-

04; $

1.1

mil

lion

in 2

004-

05; $

3.5

W

eigh

ted

AD

A -

In

Tex

as, s

tude

nts

with

add

ition

al e

duca

tion

need

s ar

e w

eigh

ted

for

fund

ing

purp

oses

mil

lion

in 2

006-

07; $

6.0

mil

lion

in 2

007-

08; $

8.7

mil

lion

in 2

008-

09; $

4.3

mil

lion

in 2

009-

10; $

24.2

mil

lion

in 2

011-

12.

t

o he

lp r

ecog

nize

the

addi

tiona

l cos

ts o

f ed

ucat

ing

thes

e st

uden

ts.

Wei

ghte

d pr

ogra

ms

incl

ude

spec

ial

(6)

The

Dis

tric

t rec

eive

d H

urri

cane

Im

pact

Aid

fro

m R

egio

n IV

, FE

MA

, and

TE

A in

this

fis

cal y

ear.

e

duca

tion

, voc

atio

nal,

bili

ngua

l, gi

fted

and

tale

nted

, and

com

pens

ator

y ed

ucat

ion.

A w

eigh

ted

stud

ent

A to

tal o

f $3

,061

,622

was

rec

lass

ifie

d fr

om G

ener

al F

und

to S

peci

al R

even

ue F

unds

.

c

ount

is u

sed

to d

istr

ibut

e gu

aran

teed

yie

ld f

undi

ng.

(7)

A to

tal o

f $1

8.4

mil

lion

of

Spe

cial

Edu

cati

on e

xpen

ditu

res

wer

e fu

nded

wit

h SF

SF

as

refl

ecte

d in

the

Pro

ject

ed 2

010-

11.

(2)

Info

rmat

ion

retr

eive

d fr

om P

EIM

S D

ata

(8)

A to

tal o

f $5

.5 m

illi

on o

f ex

pend

itir

es w

ill b

e fu

nded

wit

h th

e E

duca

tion

Job

s G

rant

as

refl

ecte

d in

the

Ado

pted

201

1-12

.

(3)

Cer

tifie

d V

alue

is in

itia

l val

ue f

rom

HC

AD

. F

inal

Ass

esse

d V

alue

is a

s of

fis

cal y

ear

end.

(9)

The

Gov

ernm

enta

l Acc

ount

ing

Sta

ndar

ds B

oard

(G

AS

B)

issu

ed S

tate

men

t No.

54,

Fun

d B

alan

ce R

epor

ting

and

(4)

Val

ue A

ssig

ned

by th

e C

ompt

roll

er's

Pro

pert

y T

ax D

ivis

ion

for

Sta

te F

undi

ng.

Tex

as E

duca

tion

G

over

nmen

tal F

und

Typ

e D

efin

itio

ns.

Thi

s ne

w s

tand

ard

chan

ged

the

cate

gori

es a

nd te

rmin

olog

y us

ed to

des

crib

e th

e

A

genc

y us

es th

e pr

ior

year

CPT

D A

ssig

ned

Val

ue f

or p

urpo

ses

of c

alcu

lati

ng s

tate

aid

.

c

ompo

nent

s of

fun

d ba

lanc

e. I

mpl

emen

tati

on d

ate

for

GA

SB 5

4 is

for

the

fisc

al p

erio

d en

ding

Jun

e 30

, 201

1.

- 56 -


Hu

mbl

e In

dep

end

ent

Scho

ol D

istr

ict

Fin

anci

al F

act

She

et

Act

ual

Act

ual

Act

ual

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Ado

pted

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-201

2

Op

erat

ing

Exp

end

itur

es b

y

Fun

ctio

nal G

rou

pin

gs:

(10)

In

stru

ctio

nal S

vcs

(11,

12,1

3)94

,034

,390

99,4

83,1

8810

3,93

5,38

110

7,53

8,63

012

5,75

2,32

814

2,08

5,55

714

4,49

0,19

115

9,26

9,93

315

2,46

2,79

115

7,07

4,32

6

Per

cent

age

of T

otal

63.7

6%64

.05%

64.0

2%63

.01%

63.3

7%63

.49%

63.6

1%62

.79%

62.0

1%62

.82%

C

entr

al A

dmin

. (21

& 4

1)

6,19

5,19

46,

066,

997

6,36

8,83

27,

517,

262

8,00

8,17

27,

683,

144

7,81

7,84

78,

505,

206

7,97

4,20

28,

456,

346

P

erce

ntag

e of

Tot

al4.

20%

3.91

%3.

92%

4.41

%4.

04%

3.43

%3.

44%

3.35

%3.

24%

3.38

%

Sch

ool L

eade

rshi

p (2

3)9,

225,

025

10,0

65,1

6210

,304

,635

11,0

84,0

6713

,119

,153

14,7

17,5

8915

,611

,839

17,2

03,0

2018

,023

,432

16,6

20,0

45

Per

cent

age

of T

otal

6.26

%6.

48%

6.35

%6.

50%

6.61

%6.

58%

6.87

%6.

78%

7.33

%6.

65%

S

tude

nt S

uppo

rt (

31-3

6)16

,787

,263

17,3

32,9

1817

,728

,663

18,4

78,4

9822

,499

,046

25,7

90,2

6425

,425

,890

27,7

63,3

8628

,289

,308

29,8

69,2

40

Per

cent

age

of T

otal

11.3

9%11

.16%

10.9

2%10

.83%

11.3

4%11

.53%

11.1

9%10

.94%

11.5

0%11

.94%

O

ther

Sup

port

Svc

s (5

1-53

)17

,747

,746

18,2

07,6

3219

,243

,473

20,7

32,2

7123

,425

,281

27,4

23,1

0026

,718

,747

28,9

20,2

8530

,238

,198

30,4

36,2

64

Per

cent

age

of T

otal

12.0

4%11

.72%

11.8

5%12

.15%

11.8

0%12

.26%

11.7

6%11

.40%

12.3

0%12

.17%

C

omm

unit

y S

vcs

(61)

485,

963

511,

081

529,

126

584,

375

672,

528

708,

161

654,

120

669,

894

691,

173

623,

079

P

erce

ntag

e of

Tot

al0.

33%

0.33

%0.

33%

0.34

%0.

34%

0.32

%0.

29%

0.26

%0.

28%

0.25

%

D

ebt S

vc (

71)

263,

503

101,

803

101,

803

101,

803

26,0

130

00

00

P

erce

ntag

e of

Tot

al0.

18%

0.07

%0.

06%

0.06

%0.

01%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

F

acil

itie

s A

cqui

s. (

81)

9,17

80

00

00

00

1,63

30

P

erce

ntag

e of

Tot

al0.

01%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

JJA

EP

(95

)98

,050

100,

475

156,

057

168,

391

215,

850

208,

270

269,

080

92,3

0086

,950

95,0

00

Per

cent

age

of T

otal

0.07

%0.

06%

0.10

%0.

10%

0.11

%0.

09%

0.12

%0.

04%

0.04

%0.

04%

T

ax I

ncre

men

t Fun

d (9

7)2,

601,

375

3,45

4,33

73,

974,

182

4,43

1,72

54,

726,

086

4,13

9,88

04,

990,

009

9,98

2,96

66,

811,

400

5,54

8,35

5

Per

cent

age

of T

otal

1.76

%2.

22%

2.45

%2.

60%

2.38

%1.

85%

2.20

%3.

93%

2.77

%2.

22%

O

ther

Int

ergo

vern

men

tal C

harg

es (

99)

00

00

01,

009,

607

1,19

0,16

81,

298,

101

1,31

3,34

91,

335,

000

P

erce

ntag

e of

Tot

al0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.45

%0.

52%

0.51

%0.

53%

0.53

%

Tot

al E

xpen

ditu

res

147,

447,

687

155,

323,

593

162,

342,

152

170,

637,

022

198,

444,

457

223,

765,

572

227,

167,

891

253,

705,

091

245,

892,

436

250,

057,

655

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Op

erat

ing

Exp

end

itur

es b

y

O

bje

ct G

rou

pin

gs:

P

ayro

ll C

osts

(61

00)

130,

715,

137

137,

778,

356

143,

039,

057

149,

463,

604

173,

284,

407

193,

613,

544

198,

013,

301

216,

869,

391

210,

269,

708

216,

042,

888

P

erce

ntag

e of

Tot

al88

.65%

88.7

1%88

.12%

87.5

8%87

.32%

86.5

3%87

.18%

85.4

9%85

.52%

86.4

0%

C

ontr

acte

d S

vcs.

(62

00)

3,92

0,73

63,

788,

303

4,04

7,59

44,

403,

645

4,93

4,80

86,

520,

739

6,66

1,48

86,

770,

955

7,31

1,68

47,

011,

103

P

erce

ntag

e of

Tot

al2.

66%

2.44

%2.

49%

2.58

%2.

49%

2.91

%2.

93%

2.67

%2.

97%

2.80

%

C

ontr

acte

d S

vcs.

(U

tili

ties

)4,

393,

067

4,75

3,07

85,

361,

620

6,64

8,92

27,

860,

816

9,66

6,29

39,

310,

398

10,1

17,3

8410

,291

,457

9,44

4,63

2

Per

cent

age

of T

otal

2.98

%3.

06%

3.30

%3.

90%

3.96

%4.

32%

4.10

%3.

99%

4.19

%3.

78%

S

uppl

ies

& M

at. (

6300

)3,

649,

489

3,41

7,00

03,

659,

175

3,44

3,67

14,

638,

235

5,39

4,68

84,

965,

907

5,71

5,51

96,

350,

111

7,23

8,91

7

Per

cent

age

of T

otal

2.48

%2.

20%

2.25

%2.

02%

2.34

%2.

41%

2.19

%2.

25%

2.58

%2.

89%

O

ther

Ope

rati

ng E

xp (

6400

)1,

536,

805

1,63

7,78

51,

928,

741

1,89

4,74

82,

793,

320

3,70

4,64

12,

978,

961

3,86

7,54

94,

111,

328

4,68

0,16

6

Per

cent

age

of T

otal

1.04

%1.

05%

1.19

%1.

11%

1.41

%1.

66%

1.31

%1.

52%

1.67

%1.

87%

O

ther

Ope

rati

ng E

xp (

TIR

Z)

2,60

1,37

53,

454,

337

3,97

4,18

24,

431,

725

4,72

6,08

64,

139,

880

4,99

0,00

99,

982,

967

6,81

1,40

05,

548,

355

P

erce

ntag

e of

Tot

al1.

76%

2.22

%2.

45%

2.60

%2.

38%

1.85

%2.

20%

3.93

%2.

77%

2.22

%

Deb

t Ser

vice

(65

00)

263,

503

101,

803

101,

803

101,

803

26,0

130

00

00

P

erce

ntag

e of

Tot

al0.

18%

0.07

%0.

06%

0.06

%0.

01%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

C

apit

al O

utla

y (6

600)

367,

575

392,

931

229,

980

248,

904

180,

772

725,

787

247,

827

381,

326

746,

748

91,5

94

Per

cent

age

of T

otal

0.25

%0.

25%

0.14

%0.

15%

0.09

%0.

32%

0.11

%0.

15%

0.30

%0.

04%

Tot

al E

xpen

ditu

res

147,

447,

687

155,

323,

593

162,

342,

152

170,

637,

022

198,

444,

457

223,

765,

572

227,

167,

891

253,

705,

091

245,

892,

436

250,

057,

655

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

(10)

The

Ope

rati

ng E

xpen

ditu

res

by F

unct

iona

l Gro

upin

gs r

epre

sent

gen

eral

ope

rati

onal

are

as g

roup

ed to

geth

er b

y re

late

d ac

tivi

ties

such

as

teac

hing

, fee

ding

and

pro

vidi

ng h

ealt

h se

rvic

es to

stu

dent

s, e

tc.

- 57 -


Hu

mbl

e In

dep

end

ent

Sch

ool D

istr

ict

Fin

anci

al F

act

Sh

eet

Act

ual

Act

ual

Act

ual

Act

ual

sA

ctu

als

Act

ual

sA

ctua

lsA

ctua

lsA

ctu

als

Ado

pte

d

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-201

2

Op

erat

ing

Exp

end

itu

res

by

F

unct

iona

l Cat

egor

y:

Inst

ruct

ion

(11)

89,4

28,0

1894

,884

,079

99,3

64,3

9410

2,56

1,70

412

0,24

5,59

413

6,71

9,43

413

9,91

3,70

715

3,97

8,26

014

7,12

9,22

115

1,42

4,59

9

Per

cent

age

of T

otal

60.6

2%61

.09%

61.2

0%60

.09%

60.6

0%61

.10%

61.6

2%60

.72%

59.8

2%60

.56%

In

str.

Res

ourc

es &

Med

ia (

12)

2,53

4,57

42,

452,

305

2,47

1,98

62,

619,

477

3,04

9,78

12,

803,

805

2,50

6,65

62,

758,

880

2,77

3,59

22,

761,

729

P

erce

ntag

e of

Tot

al1.

72%

1.58

%1.

52%

1.54

%1.

54%

1.25

%1.

10%

1.09

%1.

13%

1.10

%

C

urri

culu

m &

Dev

elop

men

t (13

)2,

071,

798

2,14

6,80

42,

099,

001

2,35

7,44

92,

456,

953

2,56

2,31

82,

069,

828

2,53

2,79

32,

559,

978

2,88

7,99

8

Per

cent

age

of T

otal

1.41

%1.

38%

1.29

%1.

38%

1.24

%1.

15%

0.91

%1.

00%

1.04

%1.

15%

In

stru

ctio

nal L

eade

rshi

p (2

1)1,

218,

223

1,30

4,74

51,

438,

084

1,63

3,86

41,

846,

816

1,84

5,60

21,

981,

969

2,37

8,68

41,

752,

651

2,02

5,09

6

Per

cent

age

of T

otal

0.83

%0.

84%

0.89

%0.

96%

0.93

%0.

82%

0.87

%0.

94%

0.71

%0.

81%

S

choo

l Lea

ders

hip

(23)

9,22

5,02

510

,065

,162

10,3

04,6

3511

,084

,067

13,1

19,1

5314

,717

,589

15,6

11,8

3917

,203

,020

18,0

23,4

3216

,620

,045

P

erce

ntag

e of

Tot

al6.

26%

6.48

%6.

35%

6.50

%6.

61%

6.58

%6.

87%

6.78

%7.

33%

6.65

%

G

uida

nce

& C

ouns

elin

g (3

1)6,

933,

927

7,09

3,42

97,

067,

071

7,14

3,05

48,

462,

529

9,69

0,97

99,

943,

613

10,9

83,5

0010

,471

,962

11,6

91,8

78

Per

cent

age

of T

otal

4.70

%4.

57%

4.35

%4.

19%

4.26

%4.

33%

4.38

%4.

33%

4.26

%4.

68%

S

ocia

l Wor

k (3

2)39

0,54

732

9,64

423

1,73

220

8,47

924

7,74

725

5,85

730

8,13

532

7,95

826

1,96

812

8,97

0

Per

cent

age

of T

otal

0.26

%0.

21%

0.14

%0.

12%

0.12

%0.

11%

0.14

%0.

13%

0.11

%0.

05%

H

ealt

h S

vcs

(33)

1,55

6,78

41,

588,

712

1,73

5,62

01,

777,

187

2,08

3,07

12,

201,

593

2,25

2,95

42,

463,

390

2,64

4,81

62,

624,

155

P

erce

ntag

e of

Tot

al1.

06%

1.02

%1.

07%

1.04

%1.

05%

0.98

%0.

99%

0.97

%1.

08%

1.05

%

S

tude

nt T

rans

port

atio

n (3

4)5,

081,

874

5,43

6,24

25,

606,

278

6,15

7,48

17,

438,

640

7,87

8,02

87,

216,

763

7,62

9,50

78,

233,

070

8,54

9,51

2

Per

cent

age

of T

otal

3.45

%3.

50%

3.45

%3.

61%

3.75

%3.

52%

3.18

%3.

01%

3.35

%3.

42%

E

xtra

curr

icul

ar A

ctiv

itie

s (3

6)2,

824,

131

2,88

4,89

13,

087,

962

3,19

2,29

84,

267,

059

5,76

3,80

75,

704,

425

6,35

9,03

16,

677,

492

6,87

4,72

5

Per

cent

age

of T

otal

1.92

%1.

86%

1.90

%1.

87%

2.15

%2.

58%

2.51

%2.

51%

2.72

%2.

75%

C

entr

al A

dmin

. (41

)4,

976,

971

4,76

2,25

24,

930,

748

5,88

3,39

86,

161,

356

5,83

7,54

25,

835,

878

6,12

6,52

26,

221,

551

6,43

1,25

0

Per

cent

age

of T

otal

3.38

%3.

07%

3.04

%3.

45%

3.10

%2.

61%

2.57

%2.

41%

2.53

%2.

57%

P

lant

Mai

nt. &

Ope

r. (

51)

15,5

06,7

0915

,625

,503

16,5

02,9

9317

,614

,648

20,1

87,4

7023

,958

,068

23,1

96,6

8525

,014

,973

25,5

06,8

1225

,850

,694

P

erce

ntag

e of

Tot

al10

.52%

10.0

6%10

.17%

10.3

2%10

.17%

10.7

1%10

.21%

9.86

%10

.37%

10.3

4%

S

ecur

ity

& M

onit

orin

g (5

2)84

9,00

188

1,39

51,

003,

340

1,31

3,13

51,

520,

522

1,68

4,79

31,

807,

642

2,15

3,76

52,

452,

041

2,38

0,93

6

Per

cent

age

of T

otal

0.58

%0.

57%

0.62

%0.

77%

0.77

%0.

75%

0.80

%0.

85%

1.00

%0.

95%

D

ata

Pro

cess

ing

(53)

1,39

2,03

61,

700,

734

1,73

7,14

01,

804,

487

1,71

7,28

91,

780,

239

1,71

4,42

01,

751,

547

2,27

9,34

52,

204,

634

P

erce

ntag

e of

Tot

al0.

94%

1.09

%1.

07%

1.06

%0.

87%

0.80

%0.

75%

0.69

%0.

93%

0.88

%

C

omm

unit

y S

vcs

(61)

485,

963

511,

081

529,

126

584,

375

672,

528

708,

161

654,

120

669,

894

691,

173

623,

079

P

erce

ntag

e of

Tot

al0.

33%

0.33

%0.

33%

0.34

%0.

34%

0.32

%0.

29%

0.26

%0.

28%

0.25

%

D

ebt S

vc (

71)

263,

503

101,

803

101,

803

101,

803

26,0

130

00

00

P

erce

ntag

e of

Tot

al0.

18%

0.07

%0.

06%

0.06

%0.

01%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

F

acil

itie

s A

cqui

s. (

81)

9,17

80

00

00

00

1,63

30

P

erce

ntag

e of

Tot

al0.

01%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

JJ

AE

P (

95)

98,0

5010

0,47

515

6,05

716

8,39

121

5,85

020

8,27

026

9,08

092

,300

86,9

5095

,000

P

erce

ntag

e of

Tot

al0.

07%

0.06

%0.

10%

0.10

%0.

11%

0.09

%0.

12%

0.04

%0.

04%

0.04

%

T

ax I

ncre

men

t Fun

d (9

7)2,

601,

375

3,45

4,33

73,

974,

182

4,43

1,72

54,

726,

086

4,13

9,88

04,

990,

009

9,98

2,96

66,

811,

400

5,54

8,35

5

Per

cent

age

of T

otal

1.76

%2.

22%

2.45

%2.

60%

2.38

%1.

85%

2.20

%3.

93%

2.77

%2.

22%

O

ther

Int

ergo

vern

men

tal C

harg

es (

99)

00

00

01,

009,

607

1,19

0,16

81,

298,

101

1,31

3,34

91,

335,

000

P

erce

ntag

e of

Tot

al0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.45

%0.

52%

0.51

%0.

53%

0.53

%

Tot

al E

xpen

ditu

res

147,

447,

687

155,

323,

593

162,

342,

152

170,

637,

022

198,

444,

457

223,

765,

572

227,

167,

891

253,

705,

091

245,

892,

436

250,

057,

655

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

- 58 -


Hum

ble

Inde

pen

den

t Sc

hoo

l Dis

tric

tF

inan

cial

Fac

t Sh

eet

Act

ual

Act

ual

Act

ual

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Ado

pte

d

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-201

2

Op

erat

ing

Exp

end

itu

res

by

P

rogr

am I

nte

nt

Gro

up

ings

: (1

1)

Bas

ic E

duca

tion

al S

vcs.

(11

)66

,453

,142

70,6

28,2

0774

,191

,656

75,1

21,3

2489

,530

,046

98,6

23,5

5998

,119

,939

103,

550,

492

111,

890,

734

105,

591,

955

P

erce

ntag

e of

Tot

al45

.06%

45.4

7%45

.69%

44.0

2%45

.12%

44.0

8%43

.21%

40.8

2%45

.52%

42.2

3%

G

ifte

d &

Tal

ente

d (2

1)4,

744,

293

4,72

1,93

74,

183,

680

5,01

1,90

75,

211,

398

5,77

4,41

14,

895,

082

5,77

9,35

28,

051,

219

7,29

5,51

3

P

erce

ntag

e of

Tot

al3.

22%

3.04

%2.

58%

2.94

%2.

63%

2.58

%2.

15%

2.28

%3.

27%

2.92

%

C

aree

r &

Tec

hnol

ogy

(22)

3,10

2,43

32,

939,

772

3,19

3,90

73,

584,

357

3,79

1,96

34,

081,

955

4,19

0,86

94,

675,

176

5,37

9,45

85,

001,

800

P

erce

ntag

e of

Tot

al2.

10%

1.89

%1.

97%

2.10

%1.

91%

1.82

%1.

84%

1.84

%2.

19%

2.00

%

S

peci

al E

duca

tion

(23

)16

,766

,738

17,7

87,1

6118

,307

,569

18,5

77,8

9821

,400

,844

26,4

02,1

8529

,398

,222

33,9

95,7

9418

,217

,217

33,1

64,7

25

P

erce

ntag

e of

Tot

al11

.37%

11.4

5%11

.28%

10.8

9%10

.78%

11.8

0%12

.94%

13.4

0%7.

41%

13.2

6%

A

ccel

erat

ed E

duca

tion

(24

)1,

251,

963

672,

585

1,16

5,64

21,

396,

113

1,53

9,08

91,

252,

452

986,

474

2,31

6,07

72,

220,

093

2,19

3,42

7

P

erce

ntag

e of

Tot

al0.

85%

0.43

%0.

72%

0.82

%0.

78%

0.56

%0.

43%

0.91

%0.

90%

0.88

%

B

ilin

gual

Edu

cati

on (

25)

1,55

8,47

72,

150,

221

2,40

8,86

43,

059,

156

4,35

0,88

45,

733,

085

5,92

3,00

56,

568,

012

1,45

6,06

91,

052,

481

P

erce

ntag

e of

Tot

al1.

06%

1.38

%1.

48%

1.79

%2.

19%

2.56

%2.

61%

2.59

%0.

59%

0.42

%

A

EP

Bas

ic S

vcs.

(26

)0

312,

979

379,

818

384,

109

62,4

8044

1,82

464

4,17

055

1,91

457

2,21

056

0,76

2

P

erce

ntag

e of

Tot

al0.

00%

0.20

%0.

23%

0.23

%0.

03%

0.20

%0.

28%

0.22

%0.

23%

0.22

%

A

EP

Supp

lem

enta

l (27

)23

4,66

025

7,48

575

30

00

00

00

P

erce

ntag

e of

Tot

al0.

16%

0.17

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%

D

AE

P B

asic

Svc

s. (

28)

306,

231

022

3,69

622

6,34

923

9,37

825

3,65

62,

175,

746

1,27

0,32

71,

309,

519

1,27

2,68

8

P

erce

ntag

e of

Tot

al0.

21%

0.00

%0.

14%

0.13

%0.

12%

0.11

%0.

96%

0.50

%0.

53%

0.51

%

T

itle

I-P

art A

(30

)35

2,85

682

0,47

475

8,20

487

0,90

897

7,33

72,

295,

970

2,56

8,14

12,

620,

667

3,03

4,60

92,

584,

690

P

erce

ntag

e of

Tot

al0.

24%

0.53

%0.

47%

0.51

%0.

49%

1.03

%1.

13%

1.03

%1.

23%

1.03

%

H

igh

Scho

ol A

llot

men

t (31

)0

00

00

00

2,59

1,10

02,

799,

874

2,77

1,07

2

P

erce

ntag

e of

Tot

al0.

00%

0.00

%0.

00%

0.00

%0.

00%

0.00

%0.

00%

1.02

%1.

14%

1.11

%

A

thle

tics

& R

elat

ed (

91)

2,08

7,39

82,

105,

226

2,23

5,93

02,

298,

691

3,04

0,64

14,

342,

724

4,18

1,04

04,

851,

265

5,18

5,30

75,

127,

398

P

erce

ntag

e of

Tot

al1.

42%

1.36

%1.

38%

1.35

%1.

53%

1.94

%1.

84%

1.91

%2.

11%

2.05

%

U

ndis

trib

uted

(99

) (1

2)50

,589

,496

52,9

27,5

4655

,292

,433

60,1

06,2

1068

,300

,397

74,5

63,7

5174

,085

,203

84,9

34,9

1585

,776

,127

83,4

41,1

44

P

erce

ntag

e of

Tot

al34

.31%

34.0

8%34

.06%

35.2

2%34

.42%

33.3

2%32

.61%

33.4

8%34

.88%

33.3

7%

Tot

al E

xpen

ditu

res

147,

447,

687

155,

323,

593

162,

342,

152

170,

637,

022

198,

444,

457

223,

765,

572

227,

167,

891

253,

705,

091

245,

892,

436

250,

057,

655

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

(11)

T

he O

pera

ting

Exp

endi

ture

s by

Pro

gram

Int

ent G

roup

ing

acco

unt f

or th

e co

st o

f in

stru

ctio

n an

d ot

her

serv

ices

that

are

dir

ecte

d to

war

d a

part

icul

ar n

eed

of a

spe

cifi

c se

t of

stud

ents

. (1

2) A

ll c

harg

es n

ot d

irec

ted

tow

ard

a sp

ecif

ic s

et o

f st

uden

ts, w

ill b

e ch

arge

d to

the

prog

ram

inte

nt c

ode

99 w

hich

is u

ndis

trib

uted

.

Act

ual

Act

ual

Act

ual

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Ado

pte

d

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-201

2

Deb

t Ser

vice

Rev

enue

:

Loc

al14

,215

,004

15,5

49,6

7516

,999

,797

20,5

92,1

5622

,421

,654

25,5

49,5

3735

,516

,504

36,4

41,4

1536

,337

,198

36,4

54,1

10 T

IRZ

1,75

4,79

92,

616,

794

3,12

4,44

03,

675,

413

4,87

0,21

64,

338,

690

5,52

1,11

111

,642

,730

8,37

6,19

66,

795,

684

Tax

Rat

e E

ffec

t0.

0291

0.04

010.

0439

0.04

730.

0581

0.04

540.

0530

0.10

960.

0793

0.06

43

Exi

stin

g D

ebt A

llot

men

t4,

962,

732

7,96

3,61

66,

993,

221

7,16

0,43

66,

961,

096

7,21

6,55

87,

196,

641

4,75

5,73

84,

701,

030

5,92

4,09

9 T

ax R

ate

Eff

ect

0.08

240.

1219

0.09

820.

0922

0.08

300.

0756

0.06

910.

0448

0.04

450.

0561

Ins

truc

tion

al F

acil

itie

s A

llot

men

t83

2,52

890

1,41

080

5,95

487

3,43

775

0,31

470

1,39

261

9,12

846

1,21

238

2,41

747

0,16

4 T

ax R

ate

Eff

ect

0.01

380.

0138

0.01

130.

0112

0.00

890.

0073

0.00

590.

0043

0.00

360.

0045

Oth

er (

Inte

rest

/Fed

eral

Rev

enue

)76

9,21

750

6,21

680

2,32

01,

412,

840

1,62

7,58

41,

352,

966

534,

321

148,

650

43,0

3040

,000

Tot

al R

even

ue (

W/O

Oth

er S

ourc

es)

22,5

34,2

8027

,537

,711

28,7

25,7

3233

,714

,282

36,6

30,8

6439

,159

,143

49,3

87,7

0553

,449

,745

49,8

39,8

7149

,684

,057

Deb

t Ser

vice

Exp

. (W

/O O

ther

Use

s)24

,653

,139

26,8

32,0

3229

,919

,290

38,6

70,0

6844

,328

,796

45,8

01,6

3449

,305

,935

50,9

27,7

4850

,295

,369

49,6

98,2

11

Per

Stu

dent

in A

DA

1,00

31,

056

1,13

41,

393

1,50

91,

492

1,56

21,

577

1,51

61,

461

Deb

t Ser

vice

Tax

Rat

e0.

240

0.24

00.

240

0.27

00.

270

0.27

00.

350

0.35

00.

350

0.35

0

- 59 -


Hum

ble

Inde

pen

den

t Sc

hoo

l Dis

tric

tF

inan

cial

Fac

t Sh

eet

Act

ual

Act

ual

Act

ual

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Act

uals

Ado

pted

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-201

2

Prop

erty

Tax

Exe

mpt

ions

:

Gen

eral

Hom

este

ad15

,000

15,0

0015

,000

15,0

0015

,000

15,0

0015

,000

15,0

0015

,000

15,0

00

O

ptio

nal H

omes

tead

00

00

00

00

00

O

ver

6510

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

00

Opt

iona

l Ove

r 65

5,00

05,

000

5,00

05,

000

5,00

05,

000

5,00

05,

000

5,00

05,

000

D

isab

led

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

D

isab

led

Vet

. 10-

30%

5,00

05,

000

5,00

05,

000

5,00

05,

000

5,00

05,

000

5,00

05,

000

D

isab

led

Vet

. 31-

50%

7,50

07,

500

7,50

07,

500

7,50

07,

500

7,50

07,

500

7,50

07,

500

D

isab

led

Vet

. 51-

70%

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

10,0

0010

,000

D

isab

led

Vet

. 71-

100%

12,0

0012

,000

12,0

0012

,000

12,0

0012

,000

12,0

0012

,000

12,0

0012

,000

- 60 -


Student Growth

The last formal demographic study was performed in 2009. This study projected average annual student growth of 1,000 students through 2019. The national economic downturn has slowed this growth trend. The District budgeted for an enrollment growth of approximately 900 students for fiscal 2011-12. Based upon start of school actual enrollment and historical trends, it appears that student enrollment will remain flat for the 2011-12 fiscal year.


ProjectedCampuses 2007-08 2008-09 2009-10 2010-11 2011-12

High Schools 9,823 10,137 10,578 10,805 11,079 Middle Schools 7,542 7,709 7,934 8,089 8,248

Elementary Schools 15,605 16,037 16,411 17,019 17,240 Totals 32,970 33,883 34,923 35,913 36,567


Campuses 2012-13 2013-14 2014-15 2015-16 2016-17High Schools 11,335 11,519 11,760 12,001 12,125

Middle Schools 8,386 8,507 8,613 8,836 9,192 Elementary Schools 17,736 18,356 19,007 19,586 20,180

Totals 37,457 38,382 39,380 40,423 41,497

Past and Current Student EnrollmentPer PEIMS Fall Submission

Student ProjectionsLow Growth Scenario

Property Valuations

The economic downturn and slowing of population growth in the District is also reflected in the stagnant property values. From fiscal years 2003 through 2009, property values increased annually from 8.0% to 13.9%. Since 2009, growth has increased only slightly. Current year tax collection rates have improved since 2003, but overall collections by year remain relatively stable.

- 61 -


Analysis of Local Property Taxes

Property taxes are locally assessed taxes as authorized by Title 1, Subtitle C, Chapter 11 of the Texas Property Tax Code. The Harris County Appraisal District appraises property located in the District. The District sets tax rates and collects property taxes based on the appraised values.

The 2010 tax year experienced a decrease in taxable values of approximately $59 million. The Harris County Appraisal District certifies the taxable values of the District annually. Total taxable valuation for the 2010 tax year was $10,564,777,883, representing a 0.56% decrease in total taxable values from the 2009 tax year. This slight decrease in valuation is the first decrease in two decades. The decline is due to reduced residential home values and property foreclosures in Harris County resulting from the national economic recession. Humble ISD’s decrease is less than the overall decrease in Harris County property values of 4%.

$10,574

$10,565

$10,624

$10,414

$9,549

$9,000 $9,200 $9,400 $9,600 $9,800 $10,000 $10,200 $10,400 $10,600 $10,800Millions

FY 2012 (Projected)

FY 2011

FY 2010

FY 2009

FY 2008

Assessed Property Value Growth

The tax rate for the District for fiscal year 2010-11 was $1.52; the same rate as the previous fiscal year. Of this tax, $1.17 is used for the maintenance and operations (M&O) of the District and $0.35 is used for debt service. The District levied $156,665,558 in taxes during the fiscal year 2010-11, a 0.4% decrease from the previous fiscal year. The decrease was due to a decrease in taxable values of 0.6%. The Humble ISD Tax Office collected $153,511,322 or 98% of the tax levied in the 2010-11 fiscal year. The property values and tax levy for 2011-12 are projected to remain relatively stable and the estimated collection rate is 98.5%.

- 62 -


Over 78% of all taxable assessed property in Humble is classified in the residential category.

Tax Levy on Average Residence

$175,606

$179,410 $179,566

$174,403$172,431

$151,606

$159,019

$163,842

$159,230$157,211

$1,986 $2,417 $2,490 $2,420 $2,390

$135,000

$140,000

$145,000

$150,000

$155,000

$160,000

$165,000

$170,000

$175,000

$180,000

$185,000

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 (Projected)

$-

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

$18,000

$20,000

Average Market Value Average Taxable Value Tax on Average Residence

The second most significant category of taxable property is Commercial and Industrial which represents 17% of taxable assessed property.

Taxable Assessed Valuation By Category

$8.28

$8.27

$8.17

$7.99

$7.39

0 1 2 3 4 5 6 7 8 9

FY 2012 (Projected)

FY 2011

FY 2010

FY 2009

FY 2008

Billions

Residential

Commercial &Industrial

Commercial &Residential Acreage

Utilities, Minerals &Pipelines

Undeveloped Land

- 63 -


The District’s top twenty taxpayers per the 2011 tax roll for the fiscal year ended June 30, 2012, are listed in the following table by total taxable value and nature of assessed property. These taxpayers are predominantly in the Utility, Minerals & Pipeline, Commercial and Industrial operations categories.

Nature of Total Taxable % of Total

Principal Taxpayers Property Value1 Assessed Value

1 Centerpoint Energy LLP Utility $70,610,035 0.67%

2 GGP Deerbrook LP Shopping Center 49,722,750 0.47%

3 Wal Mart Retailer 44,817,144 0.42%

4 Cole Mt Humble TX LLC Shopping Center 40,058,126 0.38%

5 IVC Deerbrook LLC Shopping Center 38,657,701 0.37%

6 Kingwood Gardens Assoc LLC Apartments 29,608,000 0.28%

7 Lawler Foods Wholesale Bakery 28,759,086 0.27%

8 Beltway Eagle Apartments Apartments 27,313,476 0.26%

9 Target Corporation Retailer 25,243,649 0.24%

10 Kingwood Country Club LLC Country Club 24,945,829 0.24%

11 Central Telephone Co of Texas Utility 24,372,140 0.23%

12 4855 Magnolia Cove Dr LLC Apartments 19,610,500 0.19%

13 Northbelt Partners LLC Apartments 18,976,129 0.18%

14 Calistoga Harbour Cove LLC Apartments 18,643,039 0.18%

15 Timberlakes Lighthouse Apartments 18,290,307 0.17%

16 Woodland Hills LLC Apartments 17,065,185 0.16%

17 Alta Pine Forest LP Apartments 16,961,055 0.16%

18 WRI Retain Pool 1 LP Comercial Bldg 16,955,409 0.16%

19 Mid America Apartments LP Apartments 16,500,000 0.16%

20 Terrabrook Eagle Developer 15,792,118 0.15%

Total $562,901,678 5.32%

1 Based on estimated 2011 Total Certified Assessed Values 10,574,071,014$


For the Year Ending June 30, 20122011 Roll Largest Taxpayers


- 64 -


Academics

The District continues its trend of continuous improvement in its annual state accountability ratings. From fiscal years 2006 to 2009, the District as a whole was rated academically acceptable. In 2010 and 2011, the District as a whole has been rated recognized, and hopes to continue its improvement until it is rated exemplary. The District has improved its completion rates and dropout rates in each of the last three years.

Description 2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary 6 8 15 17 12Recognized 5 11 10 17 14Academically Acceptable 19 16 9 4 14Academically Unacceptable 2 0 2 0 0District Rating Acceptable Acceptable Acceptable Recognized Recognized

Texas Accountability Ratings SummaryHumble Independent School District

Initiatives

Curriculum Audit

In response to identified Superintendent targets for 2010-11 as set forth by the Board of Trustees, Humble ISD contracted with Phi Delta Kappa International Curriculum Management Audit Center to conduct an audit of the quality of the Humble ISD curriculum management process. The audit centered on the alignment of curriculum, assessment and instruction, and included any aspect of operations of the school system that influence student learning. The goal of the curriculum management system audit was to identify gaps and/or deficiencies that hinder continuous improvement. Once deficiencies were identified, recommendations were made based on the best practice to maximize human and financial resources, ensuring an efficient operational system of curriculum management that will take the District to the next level of excellence.

New electricity contract executed to save millions

Humble ISD entered into a new electricity contract to save the district about $2.4 million per year in utility costs. The new rate was 3.1 cents per kilowatt hour lower than the previous rate.

- 65 -


Legislative Committee established

Humble ISD invited citizens to serve on a District Legislative Committee. District Legislative Committee members became well informed about issues and how Legislative actions would affect Humble ISD schools and the community. Members also encouraged friends and neighbors to communicate with state legislators about these issues. The Legislature initially considered cutting public education by $10 billion but reduced the extent of cuts to $4 billion after voters expressed concerns.

District assertively communicates budget crisis information

Superintendent Guy Sconzo hosted more than 20 meetings to inform parents, employees and concerned citizens about how a $28 billion budget shortfall at the state level would affect local public schools. Thousands of people attended the meetings and extensive information was made available through the district’s communications and media relations program.

Pro-active measure taken to avoid extensive layoffs

Faced with a reduction in state funding for the coming year, Humble ISD trustees approved an Early Notification Incentive. Full time employees serving on annual employment contracts who notified the district of their intent to resign or retire effective at the end of their 2010-11 scheduled work calendar received a stipend equal to ten percent of their base annual salary. This allowed the district to avoid extensive layoffs and better plan for staffing as positions were eliminated due to the state funding reduction.

- 66 -


Awards and Accomplishments

School board honored as among best in Texas

The Humble ISD Board of Trustees was one of only five Honor Boards named in Texas. There are more than 1,000 school districts in the state.

Humble ISD is a TEA Recognized District

Student achievement during 2010-11 earned Humble ISD a recognized rating. This was the second consecutive year that Humble ISD was recognized. The district boasted 12 exemplary schools, 14 recognized schools, 14 acceptable schools and no unacceptable schools in 2011.

Awarded Superior Achievement

Humble ISD was named a Superior Achievement district according to the Financial Integrity Rating System of Texas (FIRST).

Received 4.5 stars on FAST report

The State Comptroller’s Financial Allocation Study of Texas (FAST) rated Humble ISD 4.5 stars out of a possible 5 due to the district’s high student achievement and very low spending.

Advanced Placement courses emphasized

Forty-one percent of high school junior and senior students took AP exams and Humble ISD students recorded 1,191 exams with scores of 3 or more. Humble ISD was one of fewer than 400 school districts in the nation named to the College Board's Advanced Placement (AP) Achievement List. The honor, given to less than three percent of the nation's school districts, recognizes school districts for opening AP classroom doors to a significantly broader pool of students, while maintaining or improving the percentage of students earning scores of 3 or higher, the score typically needed to earn a college credit.

Renovated stadium opens

Turner Stadium re-opened in August, 2010 after $19.9 million in renovations and additions. Built in the 1960s when there was just one high school in the district, Turner Stadium was modernized and expanded. The improvements affected nearly every part of the stadium, including new grandstands, a resurfaced track and the inclusion of a steeplechase, open air ticket booths, a new field house, a remodeled two-story press box, concession stands at all four corners of the stadium, upgraded restroom facilities and improved lighting.

- 67 -


Quest Early College High School opens and receives award

Quest welcomed its first freshmen class into its new Early College High School program. Quest also was named the winner of Vision in Action: The ASCD (formerly the Association for Supervision and Curriculum Development) Whole Child Award, a national award that recognizes one school annually. The award honors a school for creating learners who are knowledgeable, emotionally and physically healthy, civically active, artistically engaged, prepared for economic self-sufficiency and ready for the world beyond formal schooling.

External grants bring in millions

Humble ISD increased external grant funding by 137 percent during 2010-11, bringing in more than $5.5 million in grant funding.

New elementary school opens with innovative campus design

Atascocita Springs Elementary School opened in August, 2010 as Humble ISD’s 26th elementary campus. The school was built to LEED (Leadership in Energy and Design) certification and CHPS (Collaborative for High Performance Schools) verification. District officials know of no other school in Texas achieving both high standards. The campus includes “demonstration pieces,” such as kiosks with real-time data on campus energy usage, designed for hands-on math and science learning.

Conclusion Humble ISD will continue to face the many challenges of a changing student population, higher accountability standards, unfunded mandates, fluctuating enrollment and property valuations, inflationary costs, and state funding inequalities. However, the District will strive to allocate available resources in the most efficient and cost effective manner in order to promote student success. Every year the District must realign the budget in addressing the increasing inflationary costs for expenditures such as salaries, supplies, insurance, and utilities. Maintaining expenditures within the constraints of the approved budget and maintaining staffing levels based on the number of students will be necessary for the District to maintain its financial stability. Regardless of the year to year challenges, the District will continue to carry out its mission of developing each child intellectually, artistically, emotionally, physically and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

- 68 -


We would like to extend a special thanks to Jennifer Eaton for her contributions in the preparation of this document. We would also like to thank Donna Boyd and Charlotte Hoya for their services in developing this document. It is hoped that this budget document reflects the importance of fiscal accountability and will become a tool that enhances the decision-making process and assists the District in achieving its goal of providing an exemplary education that meets the needs of all students.

Respectfully Submitted,

ORGANIZATIONAL SECTION

- 71 -


Profile of Humble Independent School District

Humble Students

With almost 36,000 students and over 4,800 employees, the District operates 41 schools and is nationally recognized for the outstanding education it offers students. The 41 schools include five traditional high schools for grades nine through twelve, a nontraditional magnet high school, eight middle schools for grades six through eight, and twenty-six elementary schools for kindergarten through five.

The student population per the 2011 PEIMS submission is ethnically broken down as follows:

17.5%

28.9%47.7%

5.9%

Ethnicity

African American

Hispanic

White

Other

Approximately 34% of the District’s students are economically disadvantaged and 8.8% are classified as having limited English proficiency.

Humble Community

The District was created in 1923 by an act of the 38th Texas Legislature. Humble ISD serves the communities of Humble, Kingwood, Atascocita, Summerwood, Eagle Springs, Fall Creek and Lakeshore. The District’s boundaries encompass approximately 90 square miles in northeast Harris

- 72 -


County. In 2011, the District was among the 25 fastest growing districts in Texas and is currently the 34st largest district in the state.

Located about 17 miles northeast of downtown Houston and just minutes away from George Bush Intercontinental Airport, the suburban area is largely residential. However, a major mall and plenty of nearby stores and restaurants are convenient to those who prefer to stay close to home.

The Humble ISD community has enjoyed a long and successful commitment to excellence in Texas education, owing in part to the support of our families and business partners. A perfect example of this close and dynamic relationship is the Humble ISD Education Foundation, created in 1999 with $46,000 in donations. Today, through the help of generous supporters, more than $4 million in funds has been raised to provide the innovative and enriching projects taking place in our classrooms every day. A crowning achievement, the Administaff Humble ISD Observatory, houses four telescopes, a retractable roof, a teaching classroom and internet capability. Humble ISD is one of a very few school districts in the United States to have its own observatory.

An exceptionally large number of parents support teachers by volunteering their time at our schools, and the Humble Council of PTAs play a vital role in the success of our students. All campuses have active PTA/PTO or PTSA organizations and actively engaged booster clubs for sports and fine arts groups. Parents are encouraged to be actively involved in their children's education. As our mission states, our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Humble Academics

Humble ISD students have a long history of outperforming students in Texas and the nation. The district's rating for 2011 by the Texas Education Agency is recognized. Twelve campuses achieved exemplary status, fourteen achieved recognized status, and fourteen achieved academically acceptable status. No campuses were found to be academically unacceptable.

On the 2011 SAT, Humble students scored 18 points above the average Texas student and the same as an average U.S. student on the Critical Reading test. On the Math test, Humble ISD students scored 12 points above state groups and the same as national groups. On the new Critical Writing Component of the test, Humble students scored 13 points higher than the state average, but 11 points lower than the national mean. While scores moved down overall compared to the previous year, more students took the test than ever before and contrary to national trends, the scores of Hispanic

- 73 -


students and African-American students improved in all content areas. Humble High School’s scores increased in all three areas over the previous year.

On the ACT, Humble students out-performed the average Texas Student by 1.6 points, and out-performed the average U.S. student by 1.3 points. Humble ISD students have consistently posted scores whose average composite was above the state and national over the past five years.

On state-mandated academic assessment tests, Humble ISD students traditionally score among the highest in Texas. Also, results of college entrance exams show district students scoring well above state and national averages. Surveys indicate that approximately 85% of our students plan to continue their education following graduation.

Participation in Advanced Placement programs has increased on all District high school campuses among all ethnic groups. Humble students out-performed students across the state and performed as well as students nationally and globally.

Detailed results for all of the above assessments may be found in the Academics portion of the Informational Section.

Some of the special learning opportunities offered at Humble ISD include:

Gifted & Talented - Humble ISD's GT programs begin in elementary school with SPICE (Special People in a Creative Environment) and continue into high school with Pre-AP, AP, IB, and Honors classes.

International Baccalaureate - Our district began offering the International Baccalaureate Diploma Program at Humble High School in 2008-09 as an alternative to Advanced Placement courses. To support the IB program and introduce students to the concept, an IP Primary Years and Middle Years program is now being introduced. Students throughout the district can apply to these programs.

Dual Credit - Humble ISD, in a longstanding partnership with Lone Star College Kingwood, continues to offer students opportunities to earn both high school and college credit for courses taken as part of our Dual Credit Program. This program offers high school students an opportunity to take challenging classes while paying a discounted fee for college credit hours that transfer to public universities in Texas.

AVID (Advancement Via Individual Determination) - The AVID program has been used and expanded in the district for three years so that it is now available in all middle and high schools to prepare and support students in taking Pre-AP and AP classes as a stepping stone to college. It is a national program aimed at students in the academic middle, who, otherwise, would be unlikely to enroll in AP classes.

- 74 -


Quest Early College High School - Imagine a school where you attend college while you are still in high school. Imagine a school where your dreams of tomorrow are started today...Quest Early College High School. In partnership with Lone Star College, Kingwood, Quest Early College High School is a small school located at the Lone Star College-Atascocita Center where qualified students can earn both a high school diploma and an Associate's degree or up to two years of credit toward a Bachelor's degree.

CATE (Career & Technology Education Center) - This campus is unique in that it services all high schools within the district. The CATE Center offers specialized classes to all students in Engineering, Cisco Networking, A+, Pharmacy, and CNS.

Distance Learning - Distance learning is being used by students to take advantage of opportunities to interact with experts, collaborate with others, and go on virtual field trips. Homebound students can communicate with their teachers and classmates, and they can take online classes. Humble ISD became the first K-12 school District to win the Outstanding Commitment to Excellence and Innovation in Distance Learning Award (2008-09). Previously only colleges or universities won this honor.

Mentoring - The AIM (Academic Individual Mentor) Program brings community volunteers to two Humble ISD middle schools to establish and pursue academic goals with at-risk students. The program received a 2010 Gold Award from the Texas Association for Partners in Education.

Humble Facilities

Due to the District’s fast enrollment growth, Humble has been in an aggressive building program for a number of years. Its attractive, well-maintained elementary, middle and high school campuses are primarily closed concept with flexibility for team teaching activities. Most students are assigned to schools within their neighborhoods.

Since 2002, bond funds have provided for the construction of two new comprehensive high schools, total renovation of the district's flagship high schools, two middle schools, and seven elementary schools. Each high school is a state-of-the-art facility designed to promote small learning communities. The goals are to build stronger relationships between students and educators, monitor educational experiences and promote affective learning.

Turner Stadium, which serves as the home stadium for every high school in Humble ISD, has been completely renovated, and has been selected to host the 2012 Junior Olympics track and field events.

- 75 -


District Map and Attendance Zones

- 76 -


- 77 -


- 78 -


- 79 -


School Entity The District’s organizational hierarchy begins with the seven elected Board of Trustees. Each trustee is elected for a three year term on alternating annual cycles. The Superintendent is the chief executive officer and is responsible for the day-to-day management of the District. Of the groups reporting to the Superintendent, seven major groups consist of two campus support teams, one learning support team and four major administrative and support services teams, each of which is supervised by their respective Deputy, Associate or Assistant Superintendents.

The Schools Division is composed of two vertical teams, each with campus arranged according to the elementary and middle school feeder patterns for each traditional high school. The Learning Support Division oversees curriculum content and operations of all regular and special academic programs for both elementary and secondary schools.

The four major administrative and support services teams consist of Financial Services, Human Resources, Data Quality and Facilities Support Services. Various directors, coordinators and supervisors report to the assistant superintendents and are specialized in providing leadership and services for their respective functions.

The District’s organizational configuration places the campuses at the apex of the structure to emphasize that all divisions exist to support instructional facilities and provide direct and indirect services which further student learning. A narrative description of the assigned services, functions and activities of each division and its organizational units is included in the Financial Section of this document. The budgeted expenditures, staffing levels, goals and other relevant information are also included.

- 80 -


Principal Officials and Advisors

Administrative Leadership

Dr. Guy M. Sconzo, Superintendent

Dr. Cecilia Hawkins, Deputy Superintendent

Paula Almond, Associate Superintendent

Martha Buckner, Assistant Superintendent for Support Services

Lynn Lynn, Assistant Superintendent for Financial Services

Janet Orth, Assistant Superintendent for Learning Support

Carol Atwood, Assistant Superintendent for Data Quality

Janet Griffin, Assistant Superintendent for Human Resources

Board of Trustees

Dr. Bonnie Longnion, President

Mr. Charles Cunningham, Vice President

Mr. Brent Engelage, Secretary

Mr. Robert Scarfo, Parliamentarian

Mr. Dave Martin, Member

Mr. Keith Lapeze, Member

Mr. Robert Sitton, Member

Consultants and Advisors

Null-Lairson, PC, Independent Auditors

Thompson & Horton LLP, Legal Counsel

Vinson & Elkins, LLP, Bond Counsel

First Southwest Company, Financial Advisor

- 81 -


Organizational Chart

- 82 -


Humble ISD Directory Elementary Schools

- 83 -


- 84 -


District Mission and Vision

Mission Statement

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Vision Statement

We envision schools where students and staff are enthusiastically engaged in learning within local and virtual environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that empower them with skills to successfully live in a rapidly changing world

Strategic Planning The Board has adopted four main priorities to achieve the Mission and Vision. The four priorities are:

Achieve Academic Excellence

Maximize Our Financial Resources

Develop and Retain Our People

Plan for Our Future

The Board and the Superintendent set targets annually in each of the priority categories as part of the District’s continuous improvement effort. The targets for 2011-2012 are as follows:

Achieve Academic Excellence

Academic excellence has many measures including improved scores on the Texas Assessment of Academic Knowledge and Skills (TAKS), improved scores on and increased participation in

- 85 -


SAT/ACT testing, improved campus and District academic ratings by TEA, as well as lowering of dropout rates and increasing graduation rates. Academic excellence speaks to the needs of all students. Specific long and short range targets used in developing the budgets for 2011-12 are:

Implementation of the first four recommendations from the recent Curriculum Management Audit conducted by Phi Delta Kappa International.

1. Establish district-wide expectations, direction, and system guidance through updated and new board policies and administrative regulations to support systemic quality control of the educational program and system operations.

2. Revise, adopt, and implement job descriptions and the organizational chart to meet audit criteria, establish clear lines of authority, and improve the clarity of functional relationships.

3. Develop and implement coordinated planning processes that produce congruent district and campus plans, and link the planning for curriculum management, staff development, student assessment, program evaluation, and budget development with those plans.

4. Develop, document, and implement a comprehensive curriculum management plan.

Increase number of National Merit Scholars, Semi-Finalists, and Commended from 42 to 52.

Improve Readi-Step student performance by 10% for each middle school campus.

Implementation of Gifted and Talented Action Committee Report recommendations with full implementation completed by 2013-14.

Increase District’s average SAT score from 1028 to 1060 and the average ACT score from 22.5 to 24.

Maximize Our Financial Resources

Maximization of District financial resources as a priority is central to developing the District’s budget. This priority realizes that funding District needs is achieved through maximizing a combination of revenue sources: local property taxes, state funding, federal entitlement program revenue, competitive grants, investment income and other miscellaneous sources, as well as reducing expenditures through varied operational efficiency and effectiveness improvements. The targets for this priority that have been set for 2011-12 are:

- 86 -


Secure external competitive grant funds that total at least $3 million.

Prepare a 2012-13 budget which maintains Board policy general fund balance of a minimum 17% of operating costs and identifies program areas and methodology for evaluation as recommended from the Curriculum Management Audit.

Develop and present comparative district high schools’ per pupil costs data and agreed upon outcomes data and present action plans to assure the equitable distribution of district resources, including monitoring and sustaining.

Develop and Retain Our People

Achievement of academic excellence for its students coupled with state requirements for class size, curriculum, and salaries and related benefits, necessarily requires that the budget of Humble ISD consist predominantly of payroll expenditures and related costs. Therefore, development and retention of quality staff is of the utmost importance to student performance. Moreover, financial resource maximization recognizes the value of an entity’s human resources and seeks to minimize costs of continually hiring and training new employees, while providing competitive compensation and benefits so that employee retention is maximized. Specific development and retention targets for 2011-12 and beyond are as follows:

Develop and recommend Board policy governing employee contract terms tied to performance appraisal.

Work with Board to monitor competitive compensation needs and develop and implement a plan for funding those needs.

Plan for Our Future

Planning for the future recognizes that effective annual budgeting is part of long range planning that includes estimating future enrollment for staffing and facilities needs. This planning process also includes collecting demographic data in order to determine future programmatic needs and funding

- 87 -


potential, as well as changes in state and federal educational requirements that require modifications to resource allocations. For 2011-12 the District targets are to:

Development of plans and timelines for opening Elementary #27 and Middle School #9.

Establishment and implementation of a “dashboard” of District indicators and measures to monitor progress.

Updating the long range plan for new facilities needs, renovations, and other capital improvements aligned with the sales projected under the Bond 2008 referendum, as well as any future bond referendum.

Ongoing targets include assisting and facilitating efforts to keep the full Board informed of the Board Committees’ work and maintaining positive responsive, communicative, and productive working relationships with board members. Additionally, the District’s planning process includes the development of the District Improvement Plan, of which the mandated district and campus plans and all pertinent federal planning requirements are components. A District-level committee and campus level committees as well as parents are involved in the development of these plans and in the process for campus review and improvement of student academic achievement and campus performance.

- 88 -


District Improvement Plan

Goals and Objectives

1. Demonstrate sustained growth in student academic achievement.

Improve, sustain, and support academic student performance at or beyond grade level.

Focus on college/career readiness.

Improve, sustain and support student attendance.

Improve, sustain and support the graduation rate.

2. Demonstrate sustained growth in highly qualified staff.

Provide an attractive employment package that features competitive salary, benefits, and incentives to recruit and retain a well-trained and highly qualified staff.

Provide working conditions conducive to recruiting and retaining a well-trained and highly qualified staff.

Maintain a staff of 100% Highly Qualified Teachers and hire the most competent applicants for other district positions.

3. Ensure a safe and secure environment for students and staff.

Provide a safe and secure environment for students and staff.

Deploy Positive Behavior Intervention System (PBIS) plan to improve student behavior.

Provide professional development for staff and administration targeting student management skills, interventions and strategies in working with diverse student populations.

Provide and monitor district interventions to reduced drug and alcohol incidents.

- 89 -


Provide campus interventions that target bullying, harassment/dating violence behaviors.

4. Create a welcoming culture and climate for all stakeholders.

Increase and improve communication with parents.

Ensure that every campus/facility/department is welcoming to all external stakeholders (parents/guardians and community/business partners).

Provide structure and support to foster a positive climate for students, teachers, staff, and administrators, and parents.

Introduction and Needs Assessment Summary

Humble ISD is nationally recognized for the outstanding education it offers to students, and is listed among the 25 fastest growing school districts in Texas. The District provides a well-rounded program of public education for children from prekindergarten through grade twelve. In addition to basic instructional programs, the District offers special education, gifted and talented, bilingual/ESL, remedial, college preparatory, career and technical programs, and an international baccalaureate program. The District is fully accredited by the Texas Education Agency (TEA).

A high degree of professionalism exists among our employees, and an on-going recognition of student and staff excellence contributes to this environment. The instructional program is geared toward having the student meet or exceed grade level expectations. Emphasis is placed on higher level thinking skills, including research methodologies and independent, complex and critical thinking skills.

The District attracts highly qualified personnel because of its commitment to excellence. Based on the 2010 Academic Excellence Indicator System (AEIS), HISD employs 4,762 employees consisting of 2,426 teachers, 395 educational aides, 535 professional support staff, 150 campus administrators, 45 central administrators, and 1,210 auxiliary staff. Humble ISD teachers have an average of 9.9 years of experience. Master's degrees have been earned by 20.1 percent of the teaching staff and 0.7 percent of the teaching staff have earned a doctorate degree.

HISD staff members are dedicated to providing each and every student the best education through an intensive and challenging curriculum and sound research-based instructional practices. Under the leadership of the Humble ISD School Board, Superintendent, and Cabinet, HISD works diligently to provide the best education for all students.

- 90 -


Humble ISD’s comprehensive needs assessment shows continued growth is needed in student academic performance to reach Exemplary status district-wide. In order to address this need, we must employ, train, and retain highly qualified and motivated staff. To ensure limited disruption to instruction, it is vital that we provide a safe and secure environment and a welcoming culture and climate for all stakeholders.

Demographics

HISD schools are organized by feeder patterns composed of specific elementary, middle, and high schools (Atascocita High School, Humble High School, Kingwood High School, Kingwood Park High School, and Summer Creek High School). In addition, HISD provides alternative options for its students through its Quest Early College High School. Humble ISD’s Deputy Superintendent and Associate Superintendent each oversee three feeder pattern teams to ensure coordination and quality instructional programs within each of its campuses. Each campus is lead by the building principal who ensures each staff member, student, and parent is informed of how they can improve student success.

The following chart shows Humble ISD’s enrollment by student group for the 2009-10 school year:

Student Distribution Enrollment

% of All Students

EC 96 0.3%

PK 1,014 2.9%

K 2,398 6.9%

1 2,537 7.3%

2 2,494 7.2%

3 2,599 7.5%

4 2,576 7.4%

5 2,557 7.4%

- 91 -


6 2,635 7.6%

7 2,639 7.6%

8 2,652 7.7%

9 2,717 7.8%

10 2,717 7.8%

11 2,629 7.6%

12 2,429 7.0%

Total 34,689 100%

The following chart shows Humble ISD’s enrollment by ethnicity for the 2009-10 school year:

Students by Ethnicity # of Students

% of All Students

African American 6,328 18.2%

Hispanic 9,163 26.4%

Other 1,374 4.0%

White 17,824 51.4%

Total 34,689 100.0%

- 92 -


The following chart shows Humble ISD’s enrollment by program for 2009-10:

Students by Program # of Students

% of All Students

At-Risk 10,937 31.5%

Bilingual & ESL 2,990 8.6%

Economically Disadvantaged 11,285 32.5%

Limited English Proficient 3,072 8.9%

Special Education 5,887 16.9%

Title I 6,124 18.1%

Gifted & Talented 2,633 7.8%

Measures for Goals and Objectives

Humble ISD has adopted certain measures for monitoring the progress towards reaching the goals and objectives. Each measure is very specific with a target for year 1 and an additional target for years 3-5. In order to improve, sustain, and support academic student performance at or beyond grade level, the district will use the following measures and targets:

- 93 -


- 94 -


- 95 -


- 96 -


- 97 -


- 98 -


Action Plan for Goals and Objectives

The district has implemented the following action plans for each objective in order to accomplish each goal set forth by the Board:

- 99 -


- 100 -


- 101 -


- 102 -


- 103 -


- 104 -


- 105 -


- 106 -


- 107 -


- 108 -


ORGANIZATIONAL

PROFILES

- 110 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners,

complex thinkers, responsible global citizens and effective communicators.

Source: District Plan

Student Demographics

Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Total Students (Membership) 32,804 33,724 34,689 35,678

Total Students (Enrollment) 32,970 33,883 34,923 35,913 36,567

Attendance Rate 95.5% 95.3%

Ethnicity:

African American 5,704 17.39% 6,041 17.91% 6,328 18.24% 6,296 17.53%

Hispanic 8,067 24.59% 8,673 25.72% 9,163 26.41% 10,364 28.86%

White 17,800 54.26% 17,707 52.50% 17,824 51.39% 17,133 47.70%

Native American 118 0.36% 107 0.32% 124 0.36% 264 0.74%

Asian/Pac. Islander/Two or More 1,115 3.40% 1,196 3.55% 1,250 3.60% 1,856 5.17%

Economically Disadvantaged: 8,919 27.19% 9,188 27.24% 11,285 32.53% 12,225 34.26%

Special Education Program (PEIMS) 3,208 3,071

Class Size Information:

Elementary: Kindergarten 21.1 19.0 18.8 18.5

Grade 1 20.7 19.2 19.2 18.7

Grade 2 18.7 19.0 19.7 18.8

Grade 3 18.7 20.0 19.8 19.9

Grade 4 21.8 21.9 22.7 19.4

Grade 5 23.6 23.9 25.3 22.8

Grade 6 22.6 22.3 23.3 23.1

Mixed Grades 19.4 18.5 0.0 0.0

Secondary: English/Language Arts 22.9 26.3 22.1 22.3

Foreign Languages 23.4 26.6 22.7 22.7

Mathematics 23.3 26.1 22.6 23.9

Science 24.9 27.9 24.3 25.1

Social Studies 26.6 29.3 26.2 27.0

Student/Teacher Ratio 14.1 14.7 14.3 14.4 15.1

Source: AEIS/PEIMS/Budget

Employee FTE's

Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Teachers 2,329.6 53.42% 2,291.6 52.38% 2,426.3 50.95% 2,481.1 51.57% 2,425.7 50.38%

Professional Support 397.4 9.12% 424.9 9.71% 534.9 11.23% 613.0 12.74% 492.1 10.22%

Campus Administration 138.9 3.19% 139.4 3.19% 150.4 3.16% 151.3 3.14% 128.0 2.66%

Central Administration 30.0 0.69% 35.5 0.81% 45.2 0.95% 44.9 0.93% 42.0 0.87%

Educational Aides 326.4 7.49% 375.3 8.58% 394.8 8.29% 391.4 8.13% 396.0 8.22%

Auxiliary Staff 1,137.5 26.09% 1,107.9 25.33% 1,210.5 25.42% 1,130.2 23.49% 1,331.4 27.65%

Total 4,359.8 100.00% 4,374.6 100.00% 4,762.1 100.00% 4,811.9 100.00% 4,815.2 100.00%

Average Actual Salaries;

Teachers $45,527 $46,983 $46,844 $46,526

Professional Support $54,601 $52,297 $54,180 $54,106

Campus Administration (School Leadership) $66,402 $69,211 $72,636 $71,943

Central Administration $91,017 $86,846 $85,600 $86,034

Source: AEIS/PEIMS/Budget

- 111 -



20200 Eastway Village Drive

Humble, Tx 77338

General Fund Expenditures by ObjectDescription 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

6100 Payroll Costs $193,613,544 86.53% $198,013,301 87.16% $216,869,391 85.48% $210,269,707 85.52% $216,042,888 86.40%

6200 Professional/Contracted Services 16,187,032 7.23% 15,971,886 7.03% 16,888,339 6.66% 17,603,142 7.16% 16,455,735 6.58%

6300 Supplies & Materials 5,394,688 2.41% 4,965,907 2.19% 5,715,519 2.25% 6,350,111 2.58% 7,238,917 2.89%

6400 Other Operating Costs 7,844,521 3.51% 7,968,970 3.51% 13,850,516 5.46% 10,922,728 4.44% 10,228,521 4.09%

6600 Capital Outlay 725,787 0.32% 247,827 0.11% 381,326 0.15% 746,748 0.30% 91,594 0.04%Total Expenditures by Object $223,765,572 100.00% $227,167,891 100.00% $253,705,091 100.00% $245,892,436 100.00% $250,057,655 100.00%

General Fund Expenditures/Student $6,821.29 $6,736.09 $7,313.70 $6,891.99 $6,838.34Source: PEIMS/General Ledger

General Fund Expenditures by FunctionDescription 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $136,719,434 61.10% $139,913,707 61.59% $153,978,260 60.69% $147,129,221 60.58% $151,424,599 60.56%

Instructional Resources and Media Services 2,803,805 1.25% 2,506,656 1.10% 2,758,880 1.09% 2,773,592 1.14% 2,761,729 1.10%

Curriculum Development and Instructional 2,562,318 1.15% 2,069,828 0.91% 2,532,793 1.00% 2,559,978 1.05% 2,887,998 1.15%

Staff Development

Instructional Leadership 1,845,602 0.82% 1,981,969 0.87% 2,378,684 0.94% 1,752,651 0.72% 2,025,096 0.81%

School Leadership 14,717,589 6.58% 15,611,839 6.87% 17,203,020 6.78% 18,023,432 7.42% 16,620,045 6.65%

Guidance, Counseling and Evaluation Services 9,690,979 4.33% 9,943,613 4.38% 10,983,500 4.33% 10,471,962 4.31% 11,691,878 4.68%

Social Work Services 255,857 0.11% 308,135 0.14% 327,958 0.13% 261,968 0.11% 128,970 0.05%

Health Services 2,201,593 0.98% 2,252,954 0.99% 2,463,390 0.97% 2,644,816 1.09% 2,624,155 1.05%

Student (Pupil) Transportation 7,878,028 3.52% 7,216,763 3.18% 7,629,507 3.01% 8,233,070 3.39% 8,549,512 3.42%

Co-curricular/Extracurricular Activities 5,763,807 2.58% 5,704,425 2.51% 6,359,031 2.51% 6,677,492 2.75% 6,874,725 2.75%

General Administration 5,837,542 2.61% 5,835,878 2.57% 6,126,522 2.41% 6,221,551 2.56% 6,431,250 2.57%

Plant Maintenance and Operations 23,958,068 10.71% 23,196,685 10.21% 25,014,973 9.86% 22,506,812 9.27% 25,850,694 10.34%

Security and Monitoring Services 1,684,793 0.75% 1,807,642 0.80% 2,153,765 0.85% 2,452,041 1.01% 2,380,936 0.95%

Data Processing Services 1,780,239 0.80% 1,714,420 0.75% 1,751,547 0.69% 2,279,345 0.94% 2,204,634 0.88%

Community Services 708,161 0.32% 654,120 0.29% 669,894 0.26% 691,173 0.28% 623,079 0.25%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 1,633 0.00% 0 0.00%

Juvenile Justice Alternative Education 208,270 0.09% 269,080 0.12% 92,300 0.04% 86,950 0.04% 95,000 0.04%

Tax Increment Fund 4,139,880 1.85% 4,990,009 2.20% 9,982,966 3.93% 6,811,400 2.80% 5,548,355 2.22%

Payment to Other Governmental Charges 1,009,607 0.45% 1,190,168 0.52% 1,298,101 0.51% 1,313,349 0.54% 1,335,000 0.53%Total Expenditures By Function $223,765,572 100.00% $227,167,891 100.00% $253,705,091 100.00% $242,892,436 100.00% $250,057,655 100.00%

Source: PEIMS/General Ledger

Texas Assessment of Knowledge & Skills (TAKS)Description 2007-08 2008-09 2009-10 2010-11 2011-12

Reading 93% 91% 93% 93%

Mathematics 83% 84% 88% 88%

Writing 94% 93% 94% 95%

Science 80% 84% 88% 88%

Social Studies 93% 96% 97% 97%

All Tests 77% 77% 81% 82%

TEA Campus Rating Acceptable Acceptable Recognized RecognizedSource: AEIS

Schools FIRSTDescription 2007-08 2008-09 2009-10 2010-11 2011-12

Rating Superior Superior Superior

Source: TEA

- 112 -


Mission Statement:

Our mission as a school community is to work together to provide a positive learning environment by meeting our students' individual needs, so they can be

successful in an ever-changing world.

Campus Goals:

Goal 1: Demonstrate sustained growth in student academic achievement.

Goal 2: Demonstrate sustained growth in highly qualified staff.

Goal 3: Ensure a safe and secure environment for students and staff.

Goal 4: Create a welcoming culture and climate for all stakeholders.

Source: Campus Improvement Plan

Student DemographicsDescription 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Total Students (Membership) 630 631 652 659 651


Ethnicity:

African American 85 13.49% 86 13.63% 120 18.40% 130 19.73%

Hispanic 368 58.42% 377 59.74% 377 57.83% 339 51.44%

White 139 22.06% 126 19.97% 118 18.10% 131 19.88%

Native American 1 0.16% 2 0.32% 1 0.15% 13 1.97%

Asian/Pac. Islander/Two or More 37 5.87% 40 6.34% 36 5.52% 46 6.98%

Economically Disadvantaged 447 70.95% 464 73.53% 538 82.52% 545 82.70%

Special Education Program (PEIMS) 58 51


Kindergarten 22.0 16.7 18.1

Grade 1 22.0 19.7 21.0

Grade 2 14.8 20.0 20.4

Grade 3 14.2 19.9 15.6

Grade 4 18.1 16.1 21.7

Grade 5 14.8 21.5 23.5

Mixed Grades 15.9 15.7 0.0


Source: AEIS/PEIMS

Employee FTE'sDescription 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Teachers 52.5 76.20% 53.5 72.89% 48.4 63.19% 45.5 61.57% 50.6 74.41%



Educational Aides 8.9 12.92% 11.9 16.21% 10.8 14.10% 11.3 15.29% 10.5 15.44% Total * 68.9 100.00% 73.4 100.00% 76.6 100.00% 73.9 100.00% 68.0 100.00%


Teachers $46,811 $47,035 $46,924 $46,250



Source: AEIS/PEIMS * Total staff does not include paraprofessional staff or hourly staff - only educational aides.

- 113 -


Humble Elementary (101)

20252 Fieldtree Dr.

Humble, TX 77338


6100 Payroll Costs $3,364,408 96.02% $3,472,856 96.46% $3,537,349 95.95% $3,285,034 96.28% $3,016,275 95.97%

6200 Professional/Contracted Services 119,234 3.40% 109,854 3.05% 120,589 3.27% 104,435 3.06% 102,327 3.26%

6300 Supplies & Materials 18,005 0.51% 16,552 0.46% 26,395 0.72% 19,968 0.59% 21,831 0.69%

6400 Other Operating Costs 1,464 0.04% 988 0.03% 2,372 0.06% 2,249 0.07% 2,650 0.08%

6600 Capital Outlay 896 0.03% 0 0.00% 0 0.00% 0 0.00% 0 0.00%Total Expenditures by Object $3,504,007 100.00% $3,600,250 100.00% $3,686,705 100.00% $3,411,686 100.00% $3,143,083 100.00%

General Fund Expenditures/Student $5,562 $5,706 $5,654 $5,177 $4,828Source: PEIMS


Instruction $2,830,989 80.80% $2,909,512 80.83% $3,025,299 82.05% $2,755,630 80.76% $2,487,161 79.13%

Instructional Resources and Media Services 67,854 1.94% 70,681 1.96% 71,162 1.93% 79,356 2.33% 72,366 2.30%

Curriculum Development and Instructional 0 0.00% 0 0.00% 608 0.02% 0 0.00% 0 0.00%

Staff Development

School Leadership 242,876 6.93% 251,115 6.97% 237,278 6.44% 237,342 6.96% 245,841 7.82%

Guidance, Counseling and Evaluation Services 112,804 3.22% 111,221 3.09% 97,581 2.65% 114,862 3.37% 130,670 4.16%

Social Work Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Health Services 44,977 1.28% 47,307 1.31% 48,605 1.32% 49,302 1.45% 49,853 1.59%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Extracurricular Activities 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 204,075 5.82% 209,982 5.83% 205,740 5.58% 174,762 5.12% 156,760 4.99%

Security and Monitoring Services 432 0.01% 432 0.01% 432 0.01% 432 0.01% 432 0.01%

Data Processing Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%Total Expenditures By Function $3,504,007 100.00% $3,600,250 100.00% $3,686,705 100.00% $3,411,686 100.00% $3,143,083 100.00%

Source: PEIMS


Reading 82% 85% 78% 82%


Writing 81% 86% 80% 84%

Science 81% 87% 91% 85%

All Tests 68% 73% 66%

TEA Campus Rating Recognized Recognized Acceptable Recognized

Source: AEIS/Accountability

- 114 -


Mission Statement:

Our mission, in partnership with families and community members of Lakeland Elementary School is to develop each child intellectually, artistically, emotionally,

physically and socially so that all students are contributors to the greater good of our international society.

Campus Goals:









Ethnicity:


Hispanic 120 26.20% 117 27.02% 120 28.30% 401 54.78%

White 106 23.14% 95 21.94% 74 17.45% 97 13.25%

Native American 1 0.22% 0 0.00% 2 0.47% 5 0.68%






Grade 1 21.0 14.3 15.8

Grade 2 15.8 15.7 13.1

Grade 3 20.4 21.6 23.9

Grade 4 23.6 30.6 27.7

Grade 5 21.6 17.7 26.2



Source: AEIS/PEIMS


Teachers 45.7 67.12% 40.7 62.33% 38.5 56.53% 50.7 62.44% 56.0 70.62%





Teachers $44,800 $46,733 $47,249 $45,741




- 115 -


Lakeland Elementary (102)

1500 Montgomery Lane

Humble, Tx 77338


6100 Payroll Costs $3,000,557 94.38% $3,037,350 95.59% $2,799,619 94.69% $3,291,660 95.48% $3,385,913 95.94%



6400 Other Operating Costs 0 0.00% 0 0.00% 0 0.00% 1,653 0.05% 150 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 15,744 0.53% 5,596 0.16% 2,000 0.06%Total Expenditures by Object $3,179,343 100.00% $3,177,390 100.00% $2,956,808 100.00% $3,447,494 100.00% $3,529,068 100.00%



Instruction $2,359,552 74.22% $2,451,412 77.16% $2,233,579 75.53% $2,721,082 78.93% $2,812,622 79.71%


Curriculum Development and Instructional 0 0.00% 0 0.00% 0 0.00% 1,653 0.05% 0 0.00%

Staff Development




Health Services 46,363 1.46% 48,388 1.52% 49,957 1.69% 53,836 1.56% 52,928 1.50%








Source: PEIMS


Reading 83% 73% 73% 82%


Writing 85% 83% 86% 87%

Science 72% 70% 74% 79%

All Tests 62% 59% 62%

TEA Campus Rating Acceptable Acceptable Acceptable Acceptable


- 116 -


Mission Statement:

It is the mission of North Belt Elementary to continually address the social, behavioral, and academic needs of individual students in a way that provides a

personalized plan of instruction for each learner. Along with Humble ISD, our purpose, in partners develop each child intellectually, artistically, emotionally,

physically, and socially, so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 381 59.63% 369 61.39% 427 62.34% 448 62.47%

White 113 17.68% 91 15.14% 90 13.14% 78 10.88%

Native American 3 0.47% 1 0.17% 2 0.29% 5 0.70%






Grade 1 21.2 17.6 21.7

Grade 2 17.0 11.7 20.5

Grade 3 14.3 15.4 17.7

Grade 4 17.8 17.5 14.1

Grade 5 16.4 16.0 18.4



Source: AEIS/PEIMS


Teachers 50.8 71.96% 50.9 75.86% 47.4 64.85% 45.8 59.79% 51.0 74.79%





Teachers $44,671 $45,311 $43,684 $45,382




- 117 -


North Belt Elementary (103)

8105 North Belt Drive

Humble, Tx 77396


6100 Payroll Costs $3,244,658 95.78% $3,314,789 95.74% $3,405,604 95.62% $3,279,431 95.49% $3,346,436 96.05%



6400 Other Operating Costs 0 0.00% 0 0.00% 0 0.00% 257 0.01% 150 0.00%

6600 Capital Outlay 0 0.00% 237 0.01% 1,272 0.04% 562 0.02% 0 0.00%Total Expenditures by Object $3,387,509 100.00% $3,462,277 100.00% $3,561,490 100.00% $3,434,000 100.00% $3,484,352 100.00%



Instruction $2,677,658 79.04% $2,706,894 78.19% $2,778,842 78.04% $2,679,510 78.04% $2,763,112 79.29%


Curriculum Development and Instructional 1,934 0.06% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Staff Development




Health Services 50,349 1.49% 52,755 1.52% 46,779 1.31% 51,330 1.49% 51,134 1.47%








Source: PEIMS


Reading 84% 68% 84% 84%


Writing 86% 80% 86% 90%

Science 74% 70% 81% 72%

All Tests 62% 53% 73%

TEA Campus Rating Acceptable Unacceptable Recognized Acceptable


- 118 -


Mission Statement:

Our purpose is to build a caring learning community where everyone (students, staff, and community) belongs and succeeds.

Campus Goals:









Ethnicity:


Hispanic 140 22.08% 147 24.54% 158 26.83% 180 29.13%

White 405 63.89% 374 62.44% 356 60.43% 357 57.77%

Native American 3 0.47% 0 0.00% 3 0.51% 1 0.16%






Grade 1 22.0 20.7 20.0

Grade 2 20.1 20.0 19.3

Grade 3 19.8 19.1 20.3

Grade 4 18.5 17.8 30.4

Grade 5 26.5 33.6 22.5



Source: AEIS/PEIMS


Teachers 40.5 75.14% 38.5 75.94% 37.3 69.20% 37.3 68.82% 37.0 75.97%





Teachers $47,047 $48,294 $48,035 $47,748




- 119 -


Foster Elementary (104)

1800 Trailwood Village Drive

Kingwood, Tx 77339


6100 Payroll Costs $2,657,893 95.18% $2,527,171 95.34% $2,604,038 95.25% $2,481,359 95.40% $2,426,832 95.49%







Instruction $2,171,189 77.75% $2,096,754 79.10% $2,118,131 77.48% $1,993,561 76.65% $1,922,561 75.65%



Staff Development




Health Services 64,336 2.30% 39,376 1.49% 48,745 1.78% 50,800 1.95% 50,340 1.98%








Source: PEIMS


Reading 96% 94% 92% 95%


Writing 96% 90% 95% 97%

Science 91% 93% 96% 92%

All Tests 89% 84% 85%

TEA Campus Rating Recognized Exemplary Exemplary Recognized


- 120 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students

are life-long learners, complex thinkers, responsible global citizens and effective communicators. Woodland Hills Elementary values the three "R's" of citizenship:

Respectful, Responsible, and Reliable. Woodland Hills Elementary has high expectations in both academics and affective behavior.

Campus Goals:









Ethnicity:


Hispanic 111 20.44% 102 19.88% 100 18.62% 117 20.82%

White 404 74.40% 384 74.86% 400 74.48% 405 72.07%

Native American 0 0.00% 0 0.00% 1 0.19% 0 0.00%






Grade 1 20.6 21.8 19.5

Grade 2 21.3 20.3 21.0

Grade 3 19.4 20.5 19.4

Grade 4 21.4 20.8 19.0

Grade 5 24.8 23.5 24.8



Source: AEIS/PEIMS


Teachers 38.0 80.34% 34.7 68.71% 36.5 67.10% 39.6 68.39% 37.5 75.30%





Teachers $45,957 $47,039 $47,013 $46,453




- 121 -


Woodland Hills Elementary (105)

2222 Tree Lane

Kingwood, Tx 77339


6100 Payroll Costs $2,423,266 95.19% $2,598,213 95.51% $2,809,671 95.69% $2,659,432 95.66% $2,559,336 95.71%







Instruction $1,940,336 76.23% $2,082,678 76.55% $2,247,012 76.53% $2,083,039 74.92% $2,016,180 75.39%



Staff Development




Health Services 45,114 1.77% 57,375 2.11% 68,912 2.35% 70,370 2.53% 69,202 2.59%








Source: PEIMS


Reading 99% 99% 99% 100%


Writing 99% 99% 99% 99%

Science 97% 92% 97% 100%

All Tests 97% 96% 98%

TEA Campus Rating Exemplary Exemplary Exemplary Exemplary


- 122 -


Mission Statement:

The Bear Branch Elementary community will provide a positive, safe environment where all members are empowered academically and socially to succeed

as lifelong learners. Our mission is to work collaboratively with all stakeholders to build tomorrow's leaders.

Campus Goals:









Ethnicity:


Hispanic 71 12.86% 74 13.91% 85 15.34% 97 17.54%

White 456 82.61% 443 83.27% 436 78.69% 428 77.40%

Native American 0 0.00% 0 0.00% 10 1.81% 3 0.54%






Grade 1 21.4 19.4 18.0

Grade 2 17.7 19.7 18.9

Grade 3 25.3 20.7 31.6

Grade 4 20.6 22.5 22.1

Grade 5 20.3 27.6 24.7



Source: AEIS/PEIMS


Teachers 37.4 75.71% 37.6 75.05% 35.5 68.40% 35.2 67.82% 36.5 71.43%





Teachers $46,481 $47,448 $47,098 $46,715




- 123 -


Bear Branch Elementary (106)

3500 Garden Lake Dr.

Kingwood, TX 77339


6100 Payroll Costs $2,539,330 95.72% $2,543,141 95.83% $2,589,303 95.68% $2,459,101 95.51% $2,503,088 95.64%




6600 Capital Outlay 0 0.00% 4,673 0.18% 737 0.03% 781 0.03% 0 0.00%Total Expenditures by Object $2,652,874 100.00% $2,653,692 100.00% $2,706,237 100.00% $2,574,689 100.00% $2,617,107 100.00%



Instruction $2,060,692 77.68% $2,061,308 77.68% $2,088,306 77.16% $1,925,362 74.79% $1,987,873 75.96%



Staff Development




Health Services 57,135 2.15% 59,389 2.24% 60,558 2.24% 61,839 2.40% 61,769 2.36%








Source: PEIMS


Reading 97% 98% 97% 99%


Writing 99% 99% 97% 98%

Science 98% 98% 99% 95%

All Tests 94% 95% 96%



- 124 -


Mission Statement:

Together we are building a strong foundation for learning and developing students of character.

Campus Goals:









Ethnicity:


Hispanic 87 14.45% 97 17.54% 101 19.39% 104 20.72%

White 462 76.75% 413 74.69% 383 73.51% 363 72.31%

Native American 3 0.50% 2 0.36% 5 0.96% 2 0.40%






Grade 1 20.6 20.6 18.5

Grade 2 18.4 20.0 19.2

Grade 3 20.9 17.2 18.9

Grade 4 17.9 19.8 17.8

Grade 5 20.1 27.3 26.8



Source: AEIS/PEIMS


Teachers 40.7 75.64% 34.4 67.84% 36.2 65.81% 36.5 66.48% 34.5 69.97%





Teachers $47,328 $48,513 $46,998 $47,592




- 125 -


Elm Grove Elementary (107)

2815 Clear Ridge Drive

Kingwood, Tx 77339


6100 Payroll Costs $2,702,880 95.28% $2,586,195 95.50% $2,601,700 95.00% $2,422,666 95.04% $2,368,939 95.23%







Instruction $2,264,729 79.84% $2,134,749 78.84% $2,132,477 77.87% $1,942,175 76.18% $1,869,211 75.15%



Staff Development




Health Services 43,481 1.53% 49,138 1.81% 42,205 1.54% 54,308 2.13% 55,809 2.24%








Source: PEIMS


Reading 96% 95% 95% 94%


Writing 97% 95% 90% 88%

Science 96% 95% 95% 88%

All Tests 92% 89% 90%

TEA Campus Rating Exemplary Exemplary Exemplary Recognized


- 126 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all

students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 168 27.72% 185 30.18% 187 29.54% 163 26.08%

White 335 55.28% 319 52.04% 312 49.29% 309 49.44%

Native American 3 0.50% 1 0.16% 3 0.47% 30 4.80%






Grade 1 21.0 20.1 16.2

Grade 2 20.1 18.4 19.6

Grade 3 19.8 20.2 18.1

Grade 4 17.8 18.9 35.0

Grade 5 20.4 30.0 27.8



Source: AEIS/PEIMS


Teachers 46.9 76.63% 40.9 71.89% 47.2 59.68% 45.4 59.28% 43.5 70.27%





Teachers $46,038 $46,833 $46,364 $45,854




- 127 -


Oaks Elementary (108)

5858 Upper Lake Drive

Humble, Tx 77346


6100 Payroll Costs $2,988,143 96.33% $2,962,767 96.41% $3,370,137 96.57% $3,015,457 95.61% $2,604,751 95.65%



6400 Other Operating Costs 1,054 0.03% 1,463 0.05% 2,206 0.06% 2,700 0.09% 2,850 0.10%

6600 Capital Outlay 0 0.00% 845 0.03% 0 0.00% 11,199 0.36% 0 0.00%Total Expenditures by Object $3,101,847 100.00% $3,072,986 100.00% $3,489,934 100.00% $3,153,613 100.00% $2,723,333 100.00%



Instruction $2,438,557 78.62% $2,367,618 77.05% $2,780,587 79.68% $2,405,396 76.29% $2,004,847 73.62%


Curriculum Development and Instructional 1,075 0.03% 350 0.01% 657 0.02% 105 0.00% 1,200 0.04%

Staff Development




Health Services 55,975 1.80% 57,386 1.87% 59,398 1.70% 65,476 2.08% 60,528 2.22%








Source: PEIMS


Reading 93% 87% 91% 81%


Writing 98% 80% 80% 81%

Science 80% 87% 96% 86%

All Tests 80% 75% 77%

TEA Campus Rating Acceptable Recognized Recognized Acceptable


- 128 -


Mission Statement:

The mission of Greentree Elementary School is to provide a safe, positive learning environment. District and community members will facilitate this process

through high expectations, ongoing assessment, differentiated instruction, and character education. Our students will reflect an attitude of dignity and self-worth

while being able to meet the challenges and peacefully resolve the conflicts of the future.

Campus Goals:









Ethnicity:


Hispanic 74 9.70% 81 10.83% 105 13.74% 106 13.73%

White 619 81.13% 609 81.41% 587 76.84% 584 75.65%

Native American 3 0.39% 2 0.27% 1 0.13% 2 0.26%


Economically Disadvantaged: 48 6.29% 44 5.88% 83 10.86% 84 10.88%




Grade 1 21.7 20.7 19.2

Grade 2 19.2 21.0 21.8

Grade 3 20.7 20.2 19.6

Grade 4 20.1 20.9 20.0

Grade 5 22.0 22.9 24.2



Source: AEIS/PEIMS


Teachers 47.0 77.17% 44.0 75.34% 45.0 76.79% 45.4 74.18% 43.0 82.37%





Teachers $45,028 $46,148 $46,727 $46,522




- 129 -


Greentree Elementary (109)

3502 Brookshadow Drive

Kingwood, Tx 77345


6100 Payroll Costs $2,993,659 95.64% $2,943,051 95.91% $3,009,678 95.04% $2,927,099 95.58% $2,920,733 95.44%




6600 Capital Outlay 0 0.00% 0 0.00% 14,172 0.45% 0 0.00% 0 0.00%Total Expenditures by Object $3,129,917 100.00% $3,068,505 100.00% $3,166,689 100.00% $3,062,249 100.00% $3,060,213 100.00%

General Fund Expenditures/Student $4,102 $4,102 $4,145 $3,967 $4,227Source: General Ledger/PEIMS


Instruction $2,529,842 80.83% $2,474,899 80.65% $2,550,400 80.55% $2,466,088 80.54% $2,449,361 80.04%



Staff Development




Health Services 57,285 1.83% 58,898 1.92% 60,247 1.90% 66,470 2.17% 61,477 2.01%








Source: General Ledger/PEIMS


Reading 97% 95% 94% 96%


Writing 94% 97% 96% 96%

Science 88% 97% 98% 99%

All Tests 87% 91% 90%

TEA Campus Rating Recognized Exemplary Recognized Exemplary


- 130 -


Mission Statement:

The learning community of the Timbers Elementary School commits to ensuring that every student masters established grade level curriculum criteria as

evidenced by local and state assessments, and to improving support systems to develop social responsibility and continued student improvement.

Campus Goals:









Ethnicity:


Hispanic 163 22.27% 297 34.78% 333 36.88% 254 30.94%

White 410 56.01% 382 44.74% 371 41.08% 363 44.21%

Native American 6 0.82% 6 0.70% 12 1.33% 6 0.73%






Grade 1 21.3 20.0 20.8

Grade 2 19.9 20.7 17.9

Grade 3 18.8 19.6 19.0

Grade 4 29.6 30.4 37.0

Grade 5 25.0 24.2 33.9



Source: AEIS/PEIMS


Teachers 45.2 74.22% 50.3 77.38% 52.5 72.52% 44.3 67.84% 44.3 77.44%





Teachers $45,751 $47,106 $45,652 $45,777




- 131 -


Timbers Elementary (110)

6910 Lonesome Woods Trail

Humble, Tx 77346


6100 Payroll Costs $3,033,466 95.52% $3,477,722 96.16% $3,559,305 95.59% $3,091,503 95.10% $2,906,733 95.22%



6400 Other Operating Costs 1,259 0.04% 144 0.00% 0 0.00% 0 0.00% 150 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 4,906 0.13% 3,869 0.12% 0 0.00%Total Expenditures by Object $3,175,785 100.00% $3,616,823 100.00% $3,723,359 100.00% $3,250,954 100.00% $3,052,753 100.00%



Instruction $2,536,195 79.86% $2,917,692 80.66% $2,971,744 79.81% $2,549,775 78.43% $2,377,971 77.90%



Staff Development




Health Services 45,742 1.44% 47,243 1.31% 48,457 1.30% 47,430 1.46% 47,253 1.55%







Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 1,633 0.05% 0 0.00%Total Expenditures By Function $3,175,785 100.00% $3,616,823 100.00% $3,723,359 100.00% $3,250,954 100.00% $3,052,753 100.00%



Reading 97% 88% 91% 94%


Writing 99% 90% 94% 93%

Science 89% 89% 90% 89%

All Tests 88% 80% 82%

TEA Campus Rating Recognized Acceptable Recognized Acceptable


- 132 -


Mission Statement:

To nurture life-long learners by providing a safe educational environment where students will achieve their fullest potential to become skillful, productive, and

motivated members of the world community.

Campus Goals:









Ethnicity:


Hispanic 102 14.74% 113 16.64% 131 19.32% 146 21.89%

White 474 68.49% 461 67.90% 445 65.64% 407 61.02%

Native American 0 0.00% 1 0.15% 2 0.29% 0 0.00%






Grade 1 20.5 18.2 19.7

Grade 2 19.3 18.4 20.9

Grade 3 18.1 18.8 18.2

Grade 4 19.0 17.6 30.5

Grade 5 24.0 22.7 32.8



Source: AEIS/PEIMS


Teachers 47.9 68.15% 41.2 66.55% 42.0 66.99% 40.4 68.48% 42.0 72.17%





Teachers $45,060 $46,478 $46,782 $46,313




- 133 -


Pine Forest Elementary (111)

19702 W. Lake Houston Pkwy.

Humble, Tx 77346


6100 Payroll Costs $3,334,197 95.47% $2,994,766 95.60% $3,032,976 95.47% $2,663,751 95.62% $2,905,349 96.17%



6400 Other Operating Costs 124 0.00% 250 0.01% 2,050 0.06% 1,624 0.06% 150 0.00%




Instruction $2,713,941 77.71% $2,477,145 79.07% $2,519,954 79.32% $2,178,206 78.19% $2,355,282 77.96%



Staff Development




Health Services 74,903 2.14% 49,834 1.59% 51,384 1.62% 51,991 1.87% 52,450 1.74%




Security and Monitoring Services 3,556 0.10% 3,363 0.11% 3,686 0.12% 3,688 0.13% 432 0.01%






Reading 93% 95% 94% 93%


Writing 92% 95% 96% 92%

Science 88% 94% 96% 98%

All Tests 85% 91% 89%



- 134 -


Mission Statement:

Our mission is to inspire, educate and empower our community of learners to reach their maximum potential in a safe, supportive

environment that fosters life-long learning.

Campus Goals:









Ethnicity:


Hispanic 91 16.05% 97 16.01% 115 17.94% 105 19.06%

White 418 73.72% 448 73.92% 458 71.45% 399 72.41%

Native American 3 0.53% 2 0.33% 7 1.09% 4 0.73%






Grade 1 20.4 20.3 21.6

Grade 2 18.2 20.5 21.5

Grade 3 19.7 20.2 18.6

Grade 4 26.1 27.0 37.7

Grade 5 22.7 25.3 32.7



Source: AEIS/PEIMS


Teachers 40.0 69.81% 38.6 67.13% 41.6 74.01% 35.5 66.47% 38.3 74.51%





Teachers $46,144 $47,829 $47,934 $47,234




- 135 -


Deerwood Elementary (112)

2920 Forest Garden Drive

Kingwood, Tx 77345


6100 Payroll Costs $2,556,181 94.60% $2,662,827 95.68% $2,751,015 95.55% $2,331,964 95.33% $2,487,503 95.64%



6400 Other Operating Costs 0 0.00% 0 0.00% 0 0.00% 1,194 0.05% 950 0.04%

6600 Capital Outlay 0 0.00% 1,489 0.05% 1,335 0.05% 1,048 0.04% 300 0.01%Total Expenditures by Object $2,702,229 100.00% $2,783,103 100.00% $2,879,094 100.00% $2,446,194 100.00% $2,600,846 100.00%



Instruction $2,087,817 77.26% $2,174,107 78.11% $2,248,598 78.10% $1,862,206 76.13% $1,977,946 76.04%



Staff Development




Health Services 48,252 1.79% 49,605 1.78% 50,732 1.76% 52,139 2.13% 51,698 1.99%










Reading 97% 97% 96% 98%


Writing 97% 96% 95% 93%

Science 90% 97% 96% 98%

All Tests 90% 90% 92%



- 136 -


Mission Statement:

The mission of Willow Creek Elementary is to provide a quality education that creates the foundation for life-long learning.

Campus Goals:









Ethnicity:


Hispanic 32 5.51% 37 6.13% 30 5.29% 39 6.87%

White 519 89.33% 542 89.73% 506 89.25% 497 87.50%

Native American 1 0.17% 0 0.00% 0 0.00% 0 0.00%






Grade 1 21.4 17.8 21.3

Grade 2 21.5 20.6 16.7

Grade 3 18.5 21.4 20.1

Grade 4 18.5 18.8 18.6

Grade 5 23.7 24.0 29.7



Source: AEIS/PEIMS


Teachers 40.9 69.44% 39.0 70.91% 40.7 68.52% 37.5 67.33% 37.5 73.10%





Teachers $45,552 $46,885 $47,417 $47,481




- 137 -


Willow Creek Elementary (113)

2002 Willow Terrace

Kingwood, Tx 77345


6100 Payroll Costs $2,817,031 95.14% $2,870,087 96.10% $2,871,631 95.44% $2,427,775 94.91% $2,582,817 95.61%







Instruction $2,317,776 78.28% $2,367,000 79.27% $2,391,862 79.50% $1,919,501 75.04% $2,053,295 76.00%



Staff Development




Health Services 47,554 1.61% 51,674 1.73% 50,517 1.68% 50,935 1.99% 52,027 1.93%










Reading 99% 99% 99% 99%


Writing 98% 96% 98% 99%

Science 99% 97% 97% 97%

All Tests 97% 96% 95%



- 138 -


Mission Statement:


students are lifelong learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 68 13.55% 61 12.66% 64 13.53% 118 20.31%

White 399 79.48% 389 80.70% 371 78.44% 402 69.19%

Native American 2 0.40% 1 0.21% 2 0.42% 3 0.52%






Grade 1 21.6 18.8 17.8

Grade 2 17.8 16.3 19.0

Grade 3 17.6 19.0 17.0

Grade 4 21.0 18.8 18.0

Grade 5 22.3 20.0 27.4



Source: AEIS/PEIMS


Teachers 35.6 65.92% 36.0 67.03% 33.7 63.34% 33.7 62.64% 34.5 65.97%





Teachers $45,846 $47,941 $48,267 $47,616




- 139 -


Hidden Hollow Elementary (114)

4104 Appalachian Trail

Kingwood, Tx 77345


6100 Payroll Costs $2,530,673 93.93% $2,538,674 94.27% $2,502,518 93.77% $2,440,426 94.20% $2,388,713 94.31%







Instruction $1,996,948 74.11% $2,062,185 76.56% $2,012,992 75.41% $1,938,799 74.83% $1,912,615 75.52%



Staff Development




Health Services 57,917 2.15% 59,508 2.21% 61,899 2.32% 62,047 2.39% 62,547 2.47%










Reading 99% 99% 99% 100%


Writing 97% 96% 93% 96%

Science 99% 99% 99% 98%

All Tests 97% 96% 97%



- 140 -


2011-2012 Campus Profile

Mission Statement:



Campus Goals:









Ethnicity:


Hispanic 208 28.81% 225 31.25% 233 32.23% 266 37.15%

White 253 35.04% 238 33.05% 211 29.17% 182 25.42%

Native American 1 0.14% 1 0.14% 2 0.28% 3 0.42%






Grade 1 20.2 23.2 19.3

Grade 2 25.3 30.1 29.5

Grade 3 18.3 21.5 31.1

Grade 4 18.1 31.0 19.6

Grade 5 34.1 27.6 25.2



Source: AEIS/PEIMS


Teachers 54.9 73.10% 48.1 69.81% 49.6 65.61% 47.3 66.44% 44.5 70.30%





Teachers $44,130 $45,768 $45,392 $44,955




- 141 -


Whispering Pines Elementary (115)

17321 Woodland Hills Drive

Humble, Texas 77346


6100 Payroll Costs $3,488,631 95.32% $3,330,313 95.21% $3,511,681 95.44% $3,077,171 94.97% $3,084,576 95.03%




6600 Capital Outlay 0 0.00% 4,531 0.13% 2,767 0.08% 2,992 0.09% 3,000 0.09%Total Expenditures by Object $3,659,876 100.00% $3,497,767 100.00% $3,679,413 100.00% $3,240,200 100.00% $3,246,196 100.00%

General Fund Expenditures/Student $5,069 $4,858 $5,089 $4,525 $4,802Source: General Ledger/PEIMS $5.00 $6.00 $7.00 $8.00 $9.00 $10.00 $11.00 $12.00 $13.00 $14.00


Instruction $2,910,693 79.53% $2,802,330 80.12% $2,956,165 80.35% $2,577,307 79.55% $2,508,475 77.27%



Staff Development 0 0 0 0 0




Health Services 43,414 1.19% 44,904 1.28% 47,612 1.29% 48,922 1.51% 48,860 1.51%










Reading 92% 83% 83% 87%


Writing 94% 85% 81% 88%

Science 80% 84% 86% 80%

All Tests 78% 71% 70% 0%

TEA Campus Rating Recognized Recognized Recognized Acceptable


- 142 -


Mission Statement:

We teach the way each child learns.

Campus Goals:









Ethnicity:


Hispanic 52 7.98% 57 9.02% 64 10.32% 66 10.89%

White 543 83.28% 521 82.43% 497 80.17% 489 80.69%

Native American 1 0.15% 0 0.00% 3 0.48% 3 0.50%






Grade 1 21.7 17.8 21.0

Grade 2 20.3 19.7 19.0

Grade 3 18.2 20.5 19.0

Grade 4 20.6 19.4 19.9

Grade 5 23.3 26.3 22.6



Source: AEIS/PEIMS


Teachers 39.3 75.00% 36.5 74.79% 36.5 69.93% 32.0 62.75% 37.3 80.91%





Teachers $45,373 $47,247 $47,333 $46,874




- 143 -


Shadow Forest Elementary (116)

2300 Mills Branch Drive

Kingwood, Tx 77345


6100 Payroll Costs $2,690,507 95.03% $2,639,627 86.46% $2,661,335 95.24% $2,429,047 95.41% $2,504,407 95.79%






General Fund Expenditures by Function

Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,240,301 79.14% $2,143,338 70.20% $2,180,278 78.02% $1,931,249 75.85% $2,025,545 77.48%



Staff Development




Health Services 45,120 1.59% 46,312 1.52% 47,343 1.69% 46,869 1.84% 48,445 1.85%










Reading 98% 97% 97% 99%


Writing 99% 96% 97% 95%

Science 92% 96% 96% 98%

All Tests 94% 94% 93%



- 144 -


Mission Statement:

The mission of Jack Fields Elementary is to provide a positive, collaborative partnership among students, parents, faculty and the community that is committed

to the belief that learning is fundamental, personal interaction and information from scored assessments are used to monitor the learning process and levels of

educational assistance are used to ensure continuous growth.

Campus Goals:









Ethnicity:


Hispanic 342 49.20% 328 49.33% 326 50.94% 304 51.44%

White 61 8.78% 51 7.67% 47 7.34% 51 8.63%

Native American 2 0.29% 2 0.30% 2 0.31% 5 0.85%






Grade 1 21.0 14.0 19.3

Grade 2 16.6 14.3 21.0

Grade 3 14.8 15.2 14.6

Grade 4 15.5 17.3 17.5

Grade 5 28.8 16.8 17.3



Source: AEIS/PEIMS


Teachers 57.6 74.71% 54.2 75.91% 46.4 64.71% 45.0 65.41% 44.9 79.47%





Teachers $43,928 $44,977 $45,933 $45,649




- 145 -


Jack M. Fields, Sr. Elementary (117)

2505 S. Houston Avenue

Humble, Tx 77396


6100 Payroll Costs $3,343,728 95.98% $3,321,557 96.49% $3,195,428 92.69% $3,026,046 86.27% $2,640,666 95.41%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,837,543 81.46% $2,785,730 80.94% $2,660,142 77.16% $2,527,615 72.06% $2,140,381 77.32%



Staff Development




Health Services 33,246 0.95% 45,006 1.31% 48,827 1.42% 49,861 1.42% 50,128 1.81%










Reading 75% 69% 79% 92%


Writing 73% 76% 68% 93%

Science 71% 68% 83% 82%

All Tests 54% 54% 64%

TEA Campus Rating Acceptable Acceptable Acceptable Recognized


- 146 -


Mission Statement:

Our purpose is to partner with families, community members, and school personnel in a team effort to prepare each child to become a life-long learner. We are committed to creating a safe and

positive school environment in which all children and adults feel welcomed, respected, and trusted. We foster a climate which values diversity and differentiates to meet the needs of all of our learners.

Our students are encouraged to think critically, learn collaboratively, and develop a spirit of inquiry as they prepare to become active and responsible members of our global society.

Campus Goals:









Ethnicity:


Hispanic 165 25.66% 181 27.30% 178 29.18% 252 37.95%

White 328 51.01% 321 48.42% 275 45.08% 255 38.40%

Native American 7 1.09% 5 0.75% 11 1.80% 11 1.66%






Grade 1 21.2 21.0 19.8

Grade 2 18.9 19.0 19.1

Grade 3 22.2 28.4 18.2

Grade 4 19.9 32.0 20.1

Grade 5 26.0 27.7 22.0



Source: AEIS/PEIMS


Teachers 43.0 74.14% 45.9 68.11% 46.9 65.14% 48.8 67.69% 52.0 71.52%





Teachers $44,233 $45,677 $45,906 $45,577




- 147 -


Oak Forest Elementary (118)

6400 Kingwood Glen

Humble, Tx 77346


6100 Payroll Costs $2,854,029 94.76% $3,141,902 95.63% $3,173,118 95.54% $3,091,837 95.20% $3,421,605 96.15%



6400 Other Operating Costs 2,796 0.09% 122 0.00% 0 0.00% 0 0.00% 430 0.01%




Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,303,060 76.47% $2,612,877 79.51% $2,642,835 79.57% $2,480,800 76.39% $2,829,175 79.50%


Curriculum Development and Instructional 3,890 0.13% 0 0.00% 2,213 0.07% 0 0.00% 0 0.00%

Staff Development




Health Services 59,704 1.98% 61,324 1.87% 47,171 1.42% 48,403 1.49% 48,544 1.36%










Reading 93% 93% 93% 94%


Writing 91% 96% 92% 90%

Science 97% 91% 93% 88%

All Tests 88% 85% 86%



- 148 -


Mission Statement:



Campus Goals:









Ethnicity:


Hispanic 146 17.02% 123 15.53% 133 16.14% 126 15.27%

White 510 59.43% 483 60.99% 491 59.59% 484 58.67%

Native American 3 0.35% 3 0.38% 2 0.24% 4 0.48%






Grade 1 20.5 18.1 19.2

Grade 2 21.3 17.7 19.0

Grade 3 20.3 21.5 19.0

Grade 4 25.4 26.5 19.0

Grade 5 24.3 25.4 23.6



Source: AEIS/PEIMS


Teachers 51.5 69.96% 52.0 70.65% 49.7 65.05% 49.2 63.82% 46.2 69.06%





Teachers $44,973 $46,654 $46,907 $46,991




- 149 -


Maplebrook Elementary (119)

7935 Farmingham Road

Humble, Tx 77346


6100 Payroll Costs $3,413,028 95.77% $3,529,621 96.27% $3,623,979 95.76% $3,365,514 95.84% $3,330,008 95.90%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,791,107 78.32% $2,931,174 79.94% $3,003,969 79.39% $2,794,627 79.59% $2,766,107 79.65%



Staff Development




Health Services 69,216 1.94% 56,205 1.53% 57,597 1.52% 61,870 1.76% 58,996 1.70%




Security and Monitoring Services 432 0.01% 0.00% 432 0.01% 432 0.01% 432 0.01%






Reading 96% 93% 95% 96%


Writing 92% 96% 92% 90%

Science 95% 96% 97% 96%

All Tests 90% 90% 91%

TEA Campus Rating Recognized Exemplary Exemplary Exemplary


- 150 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially

so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 240 25.72% 219 25.20% 119 23.38% 154 26.42%

White 391 41.91% 381 43.85% 228 44.79% 254 43.56%

Native American 6 0.64% 4 0.46% 2 0.39% 3 0.51%






Grade 1 19.7 21.0 16.6

Grade 2 19.1 20.0 18.5

Grade 3 21.5 20.1 16.7

Grade 4 40.7 23.0 19.0

Grade 5 46.8 23.2 21.3



Source: AEIS/PEIMS


Teachers 54.9 77.00% 52.5 75.66% 35.3 66.72% 33.6 68.57% 45.3 75.62%





Teachers $43,470 $45,194 $44,076 $45,377




- 151 -


Summerwood Elementary (120)

14000 Summerwood Lakes Dr.

Houston, Tx 77044


6100 Payroll Costs $3,483,566 95.37% $3,401,796 95.87% $2,497,426 94.53% $2,229,659 94.48% $2,864,326 95.87%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,912,503 79.75% $2,842,710 80.13% $1,986,167 75.18% $1,833,375 77.69% $2,440,779 81.70%

Instructional Resources and Media Services 77,058 2.11% 66,134 1.86% 45,261 1.71% 168 0.01% 0 0.00%


Staff Development




Health Services 85,257 2.33% 51,519 1.45% 62,520 2.37% 62,299 2.64% 62,458 2.09%










Reading 94% 93% 95% 93%


Writing 97% 95% 94% 96%

Science 80% 92% 95% 95%

All Tests 82% 86% 88%

TEA Campus Rating Acceptable Exemplary Exemplary Recognized


- 152 -


Mission Statement:



Campus Goals:







Total Students (Membership) 890 1,007 1,044 584 614


Ethnicity:


Hispanic 238 26.74% 257 25.52% 271 25.96% 155 26.54%

White 478 53.71% 551 54.72% 588 56.33% 314 53.77%

Native American 1 0.11% 0 0.00% 2 0.19% 4 0.68%






Grade 1 19.7 19.2 20.0

Grade 2 18.3 18.8 18.7

Grade 3 20.0 30.5 20.0

Grade 4 28.2 27.8 22.4

Grade 5 23.5 23.8 25.0



Source: AEIS/PEIMS


Teachers 62.0 71.51% 64.0 73.56% 60.0 74.34% 35.7 73.45% 38.0 81.20%





Teachers $44,123 $45,322 $45,186 $46,428




- 153 -


Eagle Springs Elementary (121)

12500 Will Clayton Pkwy.

Humble, Tx 77346


6100 Payroll Costs $3,954,244 95.59% $4,444,893 95.98% $4,073,938 95.60% $2,416,070 94.38% $2,470,734 94.64%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,304,020 79.87% $3,748,875 80.94% $3,458,326 81.16% $1,946,654 76.04% $1,971,686 75.53%



Staff Development




Health Services 55,444 1.34% 66,087 1.43% 66,656 1.56% 48,800 1.91% 48,358 1.85%










Reading 94% 93% 95% 96%


Writing 94% 97% 98% 97%

Science 83% 94% 91% 98%

All Tests 85% 88% 89%



- 154 -


Mission Statement:

To provide a safe and positive learning environment in which students can achieve their best, become responsible and productive citizens, and

embrace lifelong learning.

Campus Goals:









Ethnicity:


Hispanic 530 60.99% 493 62.33% 526 61.32% 570 63.76%

White 86 9.90% 68 8.60% 74 8.62% 61 6.82%

Native American 4 0.46% 3 0.38% 11 1.28% 6 0.67%






Grade 1 20.2 18.0 18.3

Grade 2 15.6 18.0 19.2

Grade 3 16.9 14.5 21.3

Grade 4 23.7 31.9 26.2

Grade 5 20.9 26.3 20.8



Source: AEIS/PEIMS


Teachers 63.5 77.92% 56.2 75.95% 50.4 65.62% 52.9 63.58% 61.4 78.92%





Teachers $43,940 $44,475 $44,885 $44,968




- 155 -


Park Lakes Elementary (122)

4400 Wilson Road

Humble, Tx 77396


6100 Payroll Costs $3,890,745 96.04% $3,479,228 95.58% $4,073,938 96.15% $3,692,467 95.92% $3,769,777 96.14%



6400 Other Operating Costs 1,024 0.03% 901 0.02% 2,312 0.05% 3,001 0.08% 2,850 0.07%




Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,258,184 80.42% $2,918,551 80.18% $3,036,939 80.53% $3,108,977 80.76% $3,169,720 80.84%


Curriculum Development and Instructional 3,750 0.09% 1,275 0.04% 1,428 0.04% 1,357 0.04% 1,700 0.04%

Staff Development




Health Services 68,075 1.68% 54,330 1.49% 53,221 1.41% 64,437 1.67% 63,820 1.63%










Reading 83% 79% 85% 82%


Writing 87% 84% 88% 79%

Science 80% 66% 93% 86%

All Tests 66% 68% 77%

TEA Campus Rating Recognized Acceptable Recognized Recognized


- 156 -


Mission Statement:


are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 446 65.69% 544 66.18% 584 69.11% 415 62.87%

White 81 11.93% 83 10.10% 70 8.28% 34 5.15%

Native American 2 0.29% 0 0.00% 0 0.00% 18 2.73%






Grade 1 19.0 18.4 16.0

Grade 2 16.5 19.8 18.2

Grade 3 14.8 17.0 19.2

Grade 4 17.5 17.7 19.3

Grade 5 16.6 18.0 31.5



Source: AEIS/PEIMS


Teachers 52.9 79.08% 51.4 63.86% 53.9 59.17% 45.3 56.62% 49.0 72.27%





Teachers $44,600 $45,110 $45,381 $45,216




- 157 -


River Pines Elementary (123)

2400 Cold River Dr.

Humble, Tx 77338


6100 Payroll Costs $3,414,166 95.58% $3,779,970 96.04% $4,073,938 95.70% $3,408,486 95.39% $3,233,792 95.41%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,857,747 79.99% $3,234,951 82.20% $3,574,488 82.94% $2,828,416 79.16% $2,633,883 77.71%



Staff Development




Health Services 48,661 1.36% 48,174 1.22% 50,652 1.18% 57,462 1.61% 52,781 1.56%










Reading 80% 75% 84% 87%


Writing 86% 86% 90% 91%

Science 68% 67% 72% 84%

All Tests 66% 57% 65%

TEA Campus Rating Acceptable Recognized Acceptable Recognized


- 158 -


Mission Statement:


are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:





Source: Campus Improvement Plan Opened August, 2008


Total Students (Membership) 477 572 667 840

Attendance Rate 96.8%

Ethnicity:

African American 165 34.58% 205 35.84% 223 33.43%

Hispanic 126 26.42% 141 24.65% 149 22.34%

White 153 32.08% 174 30.42% 226 33.88%

Native American 5 1.05% 1 0.17% 4 0.60%

Asian/Pac. Islander/Two or More 28 5.87% 51 8.92% 65 9.75%

Economically Disadvantaged 140 29.35% 173 30.24% 188 28.19%



Kindergarten 21.0 18.5

Grade 1 18.6 20.8

Grade 2 18.5 19.6

Grade 3 23.7 17.6

Grade 4 17.5 18.8

Grade 5 25.2 29.5

Mixed Grades 0.0 0.0

Student/Teacher Ratio 16.6 14.7 14.7 16.3

Source: AEIS/PEIMS


Teachers 28.8 59.26% 38.9 72.31% 45.4 70.83% 51.4 77.06%

Professional Support 4.9 10.08% 6.3 11.71% 8.1 12.64% 4.8 7.20%

Campus Administration 3.0 6.17% 2.1 3.90% 2.2 3.43% 2.0 3.00%

Educational Aides 11.9 24.49% 6.5 12.08% 8.4 13.10% 8.5 12.74% Total * 48.6 100.00% 53.8 100.00% 64.1 100.00% 66.7 100.00%


Teachers $46,071 $46,448 $46,290

Professional Support $46,974 $48,831 $49,706

Campus Administration (School Leadership) $63,473 $77,519 $77,240


- 159 -


Fall Creek Elementary (124)

14435 Mesa Road

Humble, Tx 77396


6100 Payroll Costs $2,383,799 94.78% $4,073,938 96.35% $2,953,495 95.27% $3,063,874 95.11%

6200 Professional/Contracted Services 119,337 4.74% 130,074 3.08% 120,291 3.88% 125,865 3.91%

6300 Supplies & Materials 8,970 0.36% 23,348 0.55% 25,921 0.84% 31,535 0.98%

6400 Other Operating Costs 2,921 0.12% 967 0.02% 190 0.01% 150 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00% 0 0.00%Total Expenditures by Object $2,515,027 100.00% $4,228,327 100.00% $3,099,897 100.00% $3,221,424 100.00%

General Fund Expenditures/Student $5,273 $7,392 $4,648 $3,835Source: General Ledger/PEIMS


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $1,877,853 74.67% $2,232,830 77.35% $2,437,460 78.63% $2,555,234 79.32%

Instructional Resources and Media Services 48,450 1.93% 48,272 1.67% 49,934 1.61% 48,614 1.51%

Curriculum Development and Instructional 716 0.03% 0 0.00% 0 0.00% 0 0.00%

Staff Development

School Leadership 255,586 10.16% 237,563 8.23% 233,309 7.53% 233,739 7.26%

Guidance, Counseling and Evaluation Services 104,446 4.15% 98,178 3.40% 108,236 3.49% 101,239 3.14%

Social Work Services 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Health Services 48,787 1.94% 45,280 1.57% 50,027 1.61% 50,094 1.56%

Student (Pupil) Transportation 0 0.00% 1,026 0.04% 190 0.01% 0 0.00%

Extracurricular Activities 0 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 179,189 7.12% 223,150 7.73% 220,309 7.11% 232,072 7.20%

Security and Monitoring Services 0 0.00% 432 0.01% 432 0.01% 432 0.01%

Data Processing Services 0 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00% 0 0.00%Total Expenditures By Function $2,515,027 100.00% $2,886,731 100.00% $3,099,897 100.00% $3,221,424 100.00%



Reading 93% 89% 96%

Mathematics 93% 90% 93%

Writing 97% 94% 99%

Science 91% 95% 94%

All Tests 85% 81%

TEA Campus Rating Exemplary Exemplary Exemplary


- 160 -


Mission Statement:

Our mission is to actively engage all students in a cooperative learning environment for the purpose of collaboratively and individually meeting their

academic and affective needs.

Campus Goals:







Total Students (Membership) 459 599 707

Attendance Rate

Ethnicity:

African American 90 19.61% 114 19.03%

Hispanic 99 21.57% 146 24.37%

White 251 54.68% 311 51.92%

Native American 2 0.44% 1 0.17%

Asian/Pac. Islander/Two or More 17 3.70% 27 4.51%

Economically Disadvantaged 59 12.85% 92 15.36%



Kindergarten

Grade 1 21.5

Grade 2 19.5

Grade 3 18.4

Grade 4 20.0

Grade 5 18.7

Mixed Grades 0.0

Student/Teacher Ratio 14.6 15.1 14.1

Source: AEIS/PEIMS


Teachers 31.5 64.56% 39.6 64.07% 50.0 70.42%

Professional Support 8.0 16.39% 9.4 15.21% 6.0 8.45%

Campus Administration 2.3 4.71% 2.0 3.24% 2.0 2.82%

Educational Aides 7.0 14.34% 10.8 17.48% 13.0 18.31% Total * 48.8 100.00% 61.8 100.00% 71.0 100.00%


Teachers $46,119 $45,143

Professional Support $49,121 $50,276

Campus Administration (School Leadership) $72,689 $75,952


- 161 -


Lakeshore Elementary (125)

13333 Breakwater Path

Houston, TX 77044


6100 Payroll Costs $4,073,938 94.80% $2,527,675 92.11% $3,160,447 93.42%

6200 Professional/Contracted Services 211,455 4.92% 193,707 7.06% 197,432 5.84%

6300 Supplies & Materials 10,020 0.23% 22,872 0.83% 25,046 0.74%

6400 Other Operating Costs 2,257 0.05% 0 0.00% 150 0.00%

6600 Capital Outlay 0 0.00% 0 0.00% 0 0.00%Total Expenditures by Object $4,297,670 100.00% $2,744,254 100.00% $3,383,075 100.00%

General Fund Expenditures/Student $9,363 $4,581 $4,785Source: General Ledger/PEIMS


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $1,925,988 72.02% $2,051,349 74.74% $2,638,551 77.99%

Instructional Resources and Media Services 53,257 1.99% 51,740 1.89% 51,537 1.52%

Curriculum Development and Instructional 2,257 0.08% 0 0.00% 0 0.00%

Staff Development

School Leadership 243,127 9.09% 232,605 8.48% 230,339 6.81%

Guidance, Counseling and Evaluation Services 118,610 4.44% 83,083 3.03% 121,774 3.60%

Social Work Services 0 0.00% 0 0.00% 0 0.00%

Health Services 42,181 1.58% 47,527 1.73% 47,616 1.41%

Student (Pupil) Transportation 0 0.00% 0 0.00% 0 0.00%

Extracurricular Activities 0 0 0 0.00% 0 0.00% 0 0.00%

Plant Maintenance and Operations 288,826 10.80% 277,590 10.12% 292,826 8.66%

Security and Monitoring Services 0 0.00% 360 0.01% 432 0.01%

Data Processing Services 0 0 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00%Total Expenditures By Function $2,674,246 100.00% $2,744,254 100.00% $3,383,075 100.00%



Reading 97% 98%

Mathematics 97% 98%

Writing 91% 98%

Science 97% 94%

All Tests 93%

TEA Campus Rating Exemplary Exemplary


- 162 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and socially so that all students are

lifelong learners, complex thinkers, responsible global citizens, and effective communicators.

Campus Goals:







Total Students (Membership) 651 790

Attendance Rate

Ethnicity:

African American 85 13.06%

Hispanic 173 26.57%

White 356 54.69%

Native American 1 0.15%

Asian/Pac. Islander/Two or More 36 5.53%

Economically Disadvantaged 114 17.51%

Special Education Program (PEIMS) 41


Kindergarten

Grade 1

Grade 2

Grade 3

Grade 4

Grade 5

Mixed Grades

Student/Teacher Ratio 16.4 17.4

Source: AEIS/PEIMS


Teachers 39.7 75.33% 45.5 80.82%

Professional Support 8.1 15.37% 4.8 8.53%

Campus Administration 1.9 3.61% 2.0 3.55%

Educational Aides 3.0 5.69% 4.0 7.10% Total * 52.7 100.00% 56.3 100.00%


Teachers $44,909

Professional Support $47,198

Campus Administration (School Leadership) $69,721


- 163 -


Atascocita Springs Elementary (126)

13515 Valley Lodge Parkway

Humble, Tx 77346


6100 Payroll Costs $2,624,982 94.06% $2,877,842 95.31%

6200 Professional/Contracted Services 152,913 5.48% 115,715 3.83%

6300 Supplies & Materials 11,428 0.41% 24,528 0.81%

6400 Other Operating Costs 1,393 0.05% 1,400 0.05%

6600 Capital Outlay 0 0.00% 100 0.00%Total Expenditures by Object $2,790,716 100.00% $3,019,585 100.00%

General Fund Expenditures/Student $4,287 $3,822Source: General Ledger/PEIMS


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $2,069,367 74.16% $2,349,633 77.81%

Instructional Resources and Media Services 52,042 1.86% 51,550 1.71%

Curriculum Development and Instructional 0 0.00% 0 0.00%

Staff Development

School Leadership 245,059 8.78% 237,561 7.87%

Guidance, Counseling and Evaluation Services 109,497 3.92% 101,858 3.37%

Social Work Services 0 0.00% 0 0.00%

Health Services 50,554 1.81% 51,406 1.70%

Student (Pupil) Transportation 0 0.00% 0 0.00%

Extracurricular Activities 0 0 0 0 0.00% 0 0.00%

Plant Maintenance and Operations 264,197 9.47% 226,977 7.52%

Security and Monitoring Services 0 0.00% 600 0.02%

Data Processing Services 0 0 0 0 0.00% 0 0.00%

Community Services 0 0 0 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00%Total Expenditures By Function $2,790,716 100.00% $3,019,585 100.00%



Reading 98%

Mathematics 98%

Writing 98%

Science 94%

All Tests

TEA Campus Rating Recognized


- 164 -


Mission Statement:

Our purpose is to empower students with the tools necessary to be critical thinkers, responsible citizens and effective communicators by creating a

college-ready culture focused on high expectations so that each student will successfully complete high school and be prepared for post secondary life.

Campus Goals:



Goal 3: Ensure a safe and secure environment for students and staff




Total Students (Membership) 985 988 1,044 1,071 1,175


Ethnicity:


Hispanic 398 40.41% 426 43.12% 454 43.49% 488 45.56%

White 200 20.30% 171 17.31% 175 16.76% 151 14.10%

Native American 3 0.30% 2 0.20% 3 0.29% 18 1.68%





Grade 6 19.8 19.8 19.6

English/Language Arts 15.6 17.3 17.9

Foreign Languages 23.0 13.8 21.3

Mathematics 18.5 18.7 16.8

Science 22.1 17.6 18.8

Social Studies 22.1 20.7 21.8


Source: AEIS/PEIMS


Teachers 88.0 78.78% 89.6 79.15% 95.7 76.68% 89.3 76.65% 76.5 77.27%




Average Actual Salaries:

Teachers $44,422 $45,941 $45,295 $45,833




- 165 -


Humble Middle (041)


Humble, Tx 77346


6100 Payroll Costs $5,659,991 94.53% $5,840,601 94.56% $6,263,094 95.07% $5,482,542 94.40% $5,322,855 94.76%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $4,439,480 74.15% $4,543,525 73.55% $4,974,976 75.51% $4,280,710 73.70% $4,192,287 74.63%


Curriculum Development and Instructional 5,463 0.09% 1,657 0.03% 0 0.00% 0 0.00% 0 0.00%

Staff Development



Social Work Services 32,015 0.53% 32,721 0.53% 39,033 0.59% 0 0.00% 0 0.00%

Health Services 49,120 0.82% 64,083 1.04% 72,267 1.10% 67,488 1.16% 52,440 0.93%


Extracurricular Activities 108,265 1.81% 98,849 1.60% 119,461 1.81% 114,927 1.98% 123,434 2.20%






Source: PEIMS


Reading 89% 85% 90% 86%


Writing 90% 88% 96% 96%

Science 58% 66% 70% 82%


All Tests 65% 66% 72%

TEA Campus Rating Acceptable Acceptable Recognized Acceptable


- 166 -


Mission Statement:

Kingwood Middle School, in partnership with parents and community, is committed to helping students achieve their academic

potential while providing a positive environment that promotes self worth as they strive to become independent, productive members of society.

Campus Goals:







Total Students (Membership) 978 970 1,012 998 999


Ethnicity:


Hispanic 148 15.13% 177 18.25% 198 19.57% 226 22.65%

White 730 74.64% 713 73.51% 720 71.15% 662 66.33%

Native American 5 0.51% 4 0.41% 4 0.40% 5 0.50%





Grade 6 25.5 24.2 27.1




Science 26.2 27.9 26.4



Source: AEIS/PEIMS


Teachers 63.0 79.14% 68.1 81.27% 68.3 74.88% 63.9 74.83% 60.9 75.46%





Teachers $45,926 $46,806 $46,974 $46,889




- 167 -


Kingwood Middle (042)

2407 Pine Terrace

Kingwood, Tx 77339


6100 Payroll Costs $4,246,428 92.94% $4,542,653 93.76% $4,948,510 93.83% $4,328,331 92.98% $4,297,073 92.85%




6600 Capital Outlay 0 0.00% 2,713 0.06% 1,989 0.04% 2,734 0.06% 2,600 0.06%Total Expenditures by Object $4,569,211 100.00% $4,844,535 100.00% $5,273,559 100.00% $4,654,565 100.00% $4,628,235 100.00%



Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,396,759 74.34% $3,628,688 74.90% $3,955,941 75.05% $3,350,207 71.96% $3,403,966 73.55%



Staff Development 2,361 0 0




Health Services 47,576 1.04% 49,894 1.03% 51,669 0.98% 52,033 1.12% 52,279 1.13%








Source: PEIMS


Reading 97% 95% 95% 95%


Writing 97% 95% 98% 97%

Science 79% 90% 92% 92%


All Tests 85% 86% 88%

Source: AEIS/Accountability Acceptable Recognized Recognized Recognized

Source: AEIS

- 168 -


Mission Statement:

The mission of Creekwood Middle School is to focus on and maintain a commitment to learning and academic success by

using positive interactions and collaborative support among all students, staff, and parents.

Campus Goals:







Total Students (Membership) 1,070 1,018 968 945 896


Ethnicity:


Hispanic 124 11.59% 115 11.30% 96 9.92% 131 13.86%

White 864 80.75% 819 80.45% 804 83.05% 738 78.09%

Native American 8 0.75% 4 0.39% 5 0.52% 5 0.53%





Grade 6 22.8 25.6 25.1




Science 24.7 28.3 27.3



Source: AEIS/PEIMS


Teachers 67.3 82.27% 67.2 83.68% 69.9 81.57% 72.2 80.13% 55.8 72.37%





Teachers $45,926 $47,186 $46,781 $45,820




- 169 -


Creekwood Middle (043)

3603 Lake Houston Pkwy.

Kingwood, Tx 77339


6100 Payroll Costs $4,170,785 93.52% $4,494,367 93.63% $4,662,978 91.91% $4,305,913 92.86% $4,128,545 93.15%




6600 Capital Outlay 1,116 0.03% 0 0.00% 1,610 0.03% 11,633 0.25% 2,000 0.05%Total Expenditures by Object $4,459,363 100.00% $4,800,438 100.00% $5,072,947 100.00% $4,637,277 100.00% $4,431,708 100.00%



Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,326,436 74.58% $3,620,272 75.42% $3,760,679 74.14% $3,425,595 73.87% $3,195,607 72.12%


Curriculum Development and Instructional 5,772 0.13% 2,881 0.06% 2,630 0.05% 713 0.02% 1,500 0.03%

Staff Development 0 0




Health Services 42,766 0.96% 43,743 0.91% 46,313 0.91% 48,648 1.05% 50,279 1.13%








Source: PEIMS


Reading 97% 95% 97% 95%


Writing 97% 98% 98% 97%

Science 82% 90% 91% 91%


All Tests 84% 86% 90%

TEA Campus Rating Acceptable Recognized Exemplary Acceptable


- 170 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically,

and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:







Total Students (Membership) 1,520 1,656 1,705 1,075 1,067


Ethnicity:


Hispanic 302 19.87% 332 20.05% 359 21.06% 250 23.26%

White 815 53.62% 863 52.11% 874 51.25% 600 55.81%

Native American 4 0.26% 7 0.42% 10 0.59% 3 0.28%





Grade 6 23.5 13.7 23.9




Science 26.5 6.8 24.6



Source: AEIS/PEIMS


Teachers 85.0 78.70% 91.3 77.64% 104.8 77.06% 72.9 73.87% 66.8 73.17%





Teachers $45,786 $47,144 $46,551 $46,442




- 171 -


Atascocita Middle (044)

18810 Lake Houston Pkwy.

Humble, Tx 77346


6100 Payroll Costs $5,804,460 94.68% $6,619,906 94.79% $7,460,784 95.28% $4,993,427 93.82% $4,913,907 94.33%




6600 Capital Outlay 0 0.00% 0 0.00% 4,520 0.06% 945 0.02% 2,000 0.04%Total Expenditures by Object $6,131,098 100.00% $6,983,410 100.00% $7,830,956 100.00% $5,322,648 100.00% $5,208,958 100.00%



Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $4,550,732 74.22% $5,310,140 76.04% $6,022,275 76.89% $3,857,260 72.46% $3,748,632 71.97%



Staff Development 0




Health Services 66,628 1.09% 82,023 1.17% 85,077 1.09% 71,232 1.34% 76,115 1.46%








Source: PEIMS


Reading 96% 94% 94% 93%


Writing 97% 97% 98% 97%

Science 81% 83% 85% 87%


All Tests 82% 81% 81%



- 172 -


Mission Statement:

The Riverwood Middle School community will collaboratively provide a learning environment to develop life-long learners, independent

learners and responsible citizens in a safe, supportive and challenging educational setting.

Campus Goals:





Source: Campus Website




Ethnicity:


Hispanic 80 7.27% 77 7.05% 81 7.44% 103 9.75%

White 934 84.83% 914 83.70% 905 83.10% 841 79.64%

Native American 2 0.18% 5 0.46% 6 0.55% 3 0.28%





Grade 6 28.1 29.5 27.6




Science 28.8 31.3 29.7



Source: AEIS/PEIMS


Teachers 64.3 79.88% 67.8 85.28% 70.1 84.96% 67.8 81.20% 60.9 74.08%





Teachers $47,083 $47,767 $48,200 $47,548




- 173 -


Riverwood Middle (045)

2910 High Valley

Kingwood, Tx 77345


6100 Payroll Costs $4,413,876 93.34% $4,479,649 93.62% $4,741,581 93.92% $4,385,137 93.17% $4,622,150 93.65%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,565,121 75.40% $3,616,563 75.58% $3,842,539 76.12% $3,497,627 74.32% $3,727,171 75.51%


Curriculum Development and Instructional 8,400 0.18% 0 0.00% 3,705 0.07% 0 0.00% 1,000 0.02%

Staff Development




Health Services 47,468 1.00% 45,843 0.96% 51,315 1.02% 47,279 1.00% 46,172 0.94%








Source: PEIMS


Reading 98% 98% 98% 96%


Writing 99% 97% 99% 99%

Science 87% 93% 94% 96%


All Tests 90% 93% 94%



- 174 -


Mission Statement:

The mission of Timberwood Middle School is to engage students in meaningful learning so that they can acquire the knowledge

and skills for their future learning in the 21st century.

Campus Goals:







Total Students (Membership) 967 1,032 1,130 1,186 1,241


Ethnicity:


Hispanic 247 25.54% 257 24.90% 289 25.58% 393 33.14%

White 475 49.12% 499 48.35% 576 50.98% 504 42.49%

Native American 5 0.52% 4 0.39% 5 0.44% 14 1.18%





Grade 6 21.0 25.9 26.8




Science 24.1 28.1 30.0



Source: AEIS/PEIMS


Teachers 76.7 73.75% 73.4 75.59% 72.3 70.95% 86.7 76.52% 74.0 74.45%





Teachers $45,279 $47,325 $47,474 $47,307




- 175 -


Timberwood Middle (046)

1845 Timber Forest Drive

Humble, Tx 77346


6100 Payroll Costs $5,204,426 94.19% $5,105,087 93.55% $5,337,867 93.74% $5,396,822 94.14% $5,267,047 94.52%




6600 Capital Outlay 1,060 0.02% 0 0.00% 951 0.02% 5,006 0.09% 1,000 0.02%Total Expenditures by Object $5,525,068 100.00% $5,457,326 100.00% $5,694,158 100.00% $5,732,593 100.00% $5,571,888 100.00%



Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $4,190,482 75.83% $4,033,558 73.91% $4,278,562 75.14% $4,339,502 75.69% $4,220,531 75.74%



Staff Development




Health Services 43,971 0.80% 44,712 0.82% 45,662 0.80% 64,175 1.12% 64,381 1.16%








Source: PEIMS


Reading 94% 90% 94% 90%


Writing 93% 95% 96% 97%

Science 68% 73% 85% 82%


All Tests 73% 75% 82%



- 176 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically, and

socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 415 45.21% 410 43.25% 442 45.30% 368 46.41%

White 143 15.58% 130 13.71% 124 12.70% 93 11.73%

Native American 2 0.22% 3 0.32% 2 0.20% 7 0.88%





Grade 6 19.9 19.5 17.2




Science 19.1 22.5 14.7



Source: AEIS/PEIMS


Teachers 88.8 77.21% 77.6 73.41% 87.3 73.55% 79.8 70.62% 62.2 65.48%





Teachers $43,779 $45,149 $44,889 $45,131




- 177 -


Ross Sterling Middle (047)

1131 Wilson Road

Humble, Tx 77338


6100 Payroll Costs $5,844,059 94.82% $5,362,224 94.82% $5,645,340 95.00% $4,863,026 92.79% $4,621,812 92.49%







Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $4,707,818 76.38% $4,165,292 73.66% $4,414,810 74.29% $3,984,619 71.91% $3,472,995 69.50%


Curriculum Development and Instructional 1,140 0.02% 1,065 0.02% 108 0.00% 0 0.00% 0 0.00%





Health Services 33,442 0.54% 50,597 0.89% 60,121 1.01% 69,280 1.25% 65,184 1.30%

Student (Pupil) Transportation 15,872 0.26% 0 0.00% 0 0.00% 0 0.00% 0 0.00%



Security and Monitoring Services 996 0.02% 432 0.01% 5,531 0.09% 432 0.01% 492 0.01%




Source: PEIMS


Reading 86% 83% 87% 88%


Writing 83% 95% 95% 96%

Science 52% 61% 76% 78%


All Tests 57% 63% 73%



- 178 -


Mission Statement:

Campus Goals:





Source: Campus Website Opened August, 2010


Total Students (Membership) 965 993

Attendance Rate

Ethnicity:

African American 323 33.48%

Hispanic 302 31.30%

White 266 27.56%

Native American 4 0.41%

Asian/Pac. Islander/Two or More 70 7.25%

Economically Disadvantaged 307 31.81%

Special Education Program (PEIMS) 84


Grade 6

English/Language Arts

Foreign Languages

Mathematics

Science

Social Studies

Student/Teacher Ratio 12.8 15.1

Source: AEIS/PEIMS


Teachers 75.2 75.57% 65.9 73.30%

Professional Support 10.0 10.05% 11.0 12.24%

Campus Administration 5.1 5.13% 4.0 4.45%

Educational Aides 9.2 9.25% 9.0 10.01% Total * 99.5 100.00% 89.9 100.00%


Teachers $44,742

Professional Support $49,859

Campus Administration (School Leadership) $69,851


- 179 -


Woodcreek Middle (048)

14600 Woodson Park Dr.

Houston, TX 77044


6100 Payroll Costs $4,784,513 90.50% $4,595,479 92.62%

6200 Professional/Contracted Services 428,899 8.11% 284,900 5.74%

6300 Supplies & Materials 53,647 1.01% 65,783 1.33%

6400 Other Operating Costs 19,875 0.38% 15,600 0.31%

6600 Capital Outlay 0 0.00% 0 0.00%Total Expenditures by Object $5,286,934 100.00% $4,961,762 100.00%

General Fund Expenditures/Student $5,479 $4,997Source: PEIMS


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $3,642,809 68.90% $3,537,977 71.29%

Instructional Resources and Media Services 48,024 0.91% 47,423 0.96%

Curriculum Development and Instructional 12,927 0.24% 5,820 0.12%


School Leadership 637,452 12.06% 525,855 10.60%

Guidance, Counseling and Evaluation Services 245,848 4.65% 256,430 5.17%

Social Work Services 0 0.00% 0 0.00%

Health Services 46,435 0.88% 46,027 0.93%

Student (Pupil) Transportation 0 0.00% 0 0.00%

Extracurricular Activities 105,677 2.00% 107,108 2.16%

Plant Maintenance and Operations 547,762 10.36% 434,322 8.75%

Security and Monitoring Services 0 0.00% 800 0.02%

Data Processing Services 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00%Total Expenditures By Function $5,286,934 100.00% $4,961,762 100.00%

Source: PEIMS


Reading 92%

Mathematics 87%

Writing 97%

Science 88%

Social Studies 99%

All Tests

TEA Campus Rating Acceptable


- 180 -


Mission Statement:

The purpose of Humble High School is to educate and inspire students to become independent thinkers, life-long learners, and

productive citizens in order to positively impact their global society.

Campus Goals:









Ethnicity:


Hispanic 940 40.12% 983 41.59% 827 41.65% 758 43.72%

White 458 19.55% 425 17.99% 319 16.06% 242 13.96%

Native American 8 0.34% 8 0.34% 6 0.30% 7 0.40%


Economically Disadvantaged 1,187 50.66% 1,167 49.39% 1,196 60.22% 1,064 61.36%






Science 22.9 33.0 23.4


Student/Teacher Ratio 12 14 12 12 14

Source: AEIS/PEIMS


Teachers 193.3 78.32% 174.5 79.18% 169.5 77.50% 145.4 74.84% 107.6 73.09%





Teachers $46,189 $47,942 $47,772 $47,594




- 181 -


Humble High (001)

1700 Wilson Road

Humble, Tx 77338


6100 Payroll Costs $12,141,611 82.87% $11,768,588 88.09% $11,499,939 90.83% $9,857,638 90.03% $9,158,481 90.35%

6200 Professional/Contracted Services 1,692,255 11.55% 1,315,858 9.85% 866,099 6.84% 778,997 7.11% 703,278 6.94%



6600 Capital Outlay 525,451 3.59% 11,841 0.09% 0 0.00% 3,414 0.03% 0 0.00%Total Expenditures by Object $14,650,633 100.00% $13,359,899 100.00% $12,660,233 100.00% $10,949,761 100.00% $10,136,421 100.00%

General Fund Expenditures/Student $6,253 $5,654 $6,375 $6,315 $6,686Source: PEIMS/General Ledger


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $8,939,560 61.02% $8,716,437 65.24% $8,510,723 67.22% $7,032,297 64.23% $6,603,428 65.14%



Staff Development

School Leadership 1,192,030 8.14% 1,122,519 8.40% 1,156,733 9.14% 1,199,530 10.95% 840,912 8.30%



Health Services 89,955 0.61% 86,869 0.65% 88,410 0.70% 89,214 0.81% 61,698 0.61%

Student (Pupil) Transportation 15,039 0.10% 24,708 0.18% 31,652 0.25% 27,151 0.25% 0 0.00%

Extracurricular Activities 1,310,903 8.95% 775,841 5.81% 764,132 6.04% 771,963 7.05% 808,233 7.97%

Plant Maintenance and Operations 2,082,103 14.21% 1,716,398 12.85% 1,189,275 9.39% 1,022,459 9.34% 972,626 9.60%

Security and Monitoring Services 432 0.00% 1,967 0.01% 4,223 0.03% 12,994 0.12% 0 0.00%






Reading 89% 88% 92% 91%


Science 67% 65% 77% 73%


All Tests 59% 53% 63%

TEA Campus Rating Acceptable Unacceptable Recognized Acceptable

Source: AEIS

- 182 -


Mission Statement:

Our purpose, in partnership with families and community, is to develop each child intellectually, artistically, emotionally, physically,

and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

Campus Goals:









Ethnicity:


Hispanic 259 9.86% 305 10.35% 262 9.92% 344 12.57%

White 2,172 82.71% 2,438 82.70% 2,180 82.55% 2,156 78.80%

Native American 7 0.27% 7 0.24% 8 0.30% 12 0.44%


Economically Disadvantaged: 91 3.47% 104 3.53% 115 4.35% 157 5.74%






Science 25.9 30.1 27.8



Source: AEIS/PEIMS


Teachers 178.7 82.77% 173.9 84.67% 176.4 81.33% 166.5 79.21% 144.1 79.13%





Teachers $46,940 $48,225 $48,571 $48,448




- 183 -


Kingwood High (002)

2701 Kingwood Drive

Kingwood, Tx 77339


6100 Payroll Costs $11,582,169 89.29% $11,981,929 88.54% $12,337,382 90.78% $11,424,530 90.10% $11,324,586 90.92%

6200 Professional/Contracted Services 1,062,806 8.19% 1,236,257 9.14% 898,382 6.61% 900,791 7.10% 797,474 6.40%






Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $8,479,081 65.34% $9,008,909 66.58% $9,318,513 68.58% $8,553,542 67.46% $8,417,768 67.59%


Curriculum Development and Instructional 7,409 0.06% 100 0.00% 8,567 0.06% 18,691 0.15% 3,500 0.03%

Staff Development




Health Services 69,503 0.54% 59,874 0.44% 75,240 0.55% 76,484 0.60% 75,354 0.61%


Extracurricular Activities 949,345 7.32% 1,001,984 7.40% 1,006,222 7.40% 1,021,398 8.05% 1,023,984 8.22%








Reading 98% 98% 97% 98%


Science 94% 93% 94% 96%


All Tests 88% 86% 88%

TEA Campus Rating Recognized Recognized Recognized Recognized

Source: AEIS

- 184 -


Mission Statement:

Atascocita High School is committed to providing all students a rigorous, relevant, and personalized learning

experience so that they are prepared to meet the challenges and demands of an ever changing world.

Campus Goals:









Ethnicity:


Hispanic 607 19.54% 701 21.09% 667 20.89% 725 23.34%

White 1,635 52.62% 1,681 50.57% 1,666 52.17% 1,517 48.85%

Native American 10 0.32% 12 0.36% 12 0.38% 33 1.06%








Science 25.6 29.0 26.9



Source: AEIS/PEIMS


Teachers 210.9 83.19% 194.1 82.67% 203.8 79.49% 199.3 79.14% 162.3 77.73%





Teachers $44,696 $46,638 $46,592 $46,288




- 185 -


Atascocita High (008)


Humble, TX 77346


6100 Payroll Costs $13,078,100 89.35% $13,029,047 89.56% $13,831,563 89.69% $12,779,797 89.58% $12,129,348 89.75%

6200 Professional/Contracted Services 1,242,120 8.49% 1,199,659 8.25% 1,224,695 7.94% 1,139,924 7.99% 1,037,711 7.68%



6600 Capital Outlay 7,125 0.05% 10,926 0.08% 0 0.00% 4,325 0.03% 0 0.00%Total Expenditures by Object $14,636,150 100.00% $14,545,850 100.00% $15,422,525 100.00% $14,265,578 100.00% $13,513,353 100.00%



Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $9,863,402 67.39% $9,849,752 67.72% $10,606,458 68.77% $9,690,304 67.95% $8,976,261 66.44%



Staff Development




Health Services 76,078 0.52% 75,753 0.52% 81,141 0.53% 88,930 0.62% 93,683 0.69%

Student (Pupil) Transportation 0 0.00% 0 0.00% 7,096 0.05% 2,117 0.01% 0 0.00%








Texas Assessment of Knowledge & Skills (TAKS)Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Reading 90% 89% 93% 95%


Science 82% 82% 89% 89%


All Tests 69% 70% 78%

TEA Campus Rating Acceptable Recognized Recognized Acceptable

Source: AEIS

- 186 -


Mission Statement:

The mission of Kingwood Park High School is to provide a personalized learning community that incorporates student voice in

an academically challenging environment and produces civically engaged, life-long learners.

Campus Goals:









Ethnicity:


Hispanic 156 10.51% 132 10.84% 225 13.85% 279 16.96%

White 1,204 81.14% 948 77.83% 1,227 75.56% 1,183 71.91%

Native American 6 0.40% 8 0.66% 10 0.62% 9 0.55%








Science 27.4 26.7 27.7



Source: AEIS/PEIMS


Teachers 104.2 82.30% 100.8 81.23% 124.2 77.54% 127.5 78.61% 105.1 75.23%





Teachers $46,512 $48,613 $49,218 $48,296




- 187 -


Kingwood Park High (013)

4015 Woodland Hills Drive

Kingwood, Tx 77339


6100 Payroll Costs $7,330,548 87.33% $7,469,012 87.55% $8,750,654 88.47% $8,750,708 88.75% $8,438,335 89.46%







Description Actuals % 2007-08 % 2008-09 % 2009-10 % 2010-11 %

Instruction $5,337,085 63.57% $5,382,555 63.09% $6,501,886 65.75% $6,465,100 65.58% $6,113,553 64.81%


Curriculum Development and Instructional 2,395 0.03% 332 0.00% 2,862 0.03% 3,799 0.04% 4,800 0.05%

Staff Development




Health Services 46,314 0.55% 48,568 0.57% 78,533 0.79% 78,160 0.79% 78,536 0.83%



Plant Maintenance and Operations 1,213,697 14.46% 1,105,456 12.96% 1,105,241 11.17% 1,074,913 10.90% 931,397 9.88%

Security and Monitoring Services 432 0.01% 432 0.01% 1,272 0.01% 2,193 0.02% 1,432 0.02%





Texas Assessment of Knowledge & Skills (TAKS)Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Reading 96% 97% 96% 96%


Science 78% 90% 92% 91%


All Tests 80% 79% 81%

TEA Campus Rating Acceptable Recognized Recognized Recognized

Source: AEIS

- 188 -


Mission Statement:

Our purpose, in partnership with families and community is to develop each child intellectually, artistically, emotionally, physically,

and socially so that all students are life-long learners, complex thinkers, responsible global citizens, and effective communicators.

Campus Goals:







Total Students (Membership) 835 835 1,860

Attendance Rate

Ethnicity:

African American 323 38.69% 323 38.69%

Hispanic 317 37.96% 317 37.96%

White 164 19.64% 164 19.64%

Native American 1 0.12% 1 0.12%

Asian/Pac. Islander/Two or More 30 3.59% 30 3.59%

Economically Disadvantaged 426 51.02% 426 51.02%



English/Language Arts 18.7 18.7

Foreign Languages 21.2 21.2

Mathematics 20.7 20.7

Science 23.0 23.0

Social Studies 26.6 26.6

Student/Teacher Ratio 64 50.9 15

Source: AEIS/PEIMS


Teachers 79.3 72.82% 119.3 76.08% 125.1 77.56%

Professional Support 13.1 12.03% 16.4 10.46% 16.2 10.04%

Campus Administration 9.8 9.00% 9.5 6.06% 8.0 4.96%

Educational Aides 6.7 6.15% 11.6 7.40% 12.0 7.44% Total * 108.9 100.00% 156.8 100.00% 161.3 100.00%


Teachers $45,694 $44,837

Professional Support $51,624 $48,947

Campus Administration (School Leadership) $76,780 $76,886


- 189 -


Summer Creek High (014)

14000 Weckford

Houston, TX 77044


6100 Payroll Costs $6,732,172 87.17% $8,168,433 87.20% $8,989,984 87.79%

6200 Professional/Contracted Services 836,213 10.83% 938,455 10.02% 913,841 8.93%

6300 Supplies & Materials 85,257 1.10% 193,825 2.07% 250,366 2.45%

6400 Other Operating Costs 56,306 0.73% 59,234 0.63% 84,540 0.83%

6600 Capital Outlay 12,965 0.17% 7,755 0.08% 0 0.00%Total Expenditures by Object $7,722,913 100.00% $9,367,702 100.00% $10,238,731 100.00%

General Fund Expenditures/Student $9,249 $11,219 $5,505Source: PEIMS


Description 2007-08 % 2008-09 % 2009-10 % 2010-11 % 2011-12 %

Instruction $4,426,176 57.33% $5,805,447 61.95% $6,600,840 64.47%

Instructional Resources and Media Services 76,023 0.98% 77,415 0.83% 73,742 0.72%

Curriculum Development and Instructional 4,474 0.06% 3,560 0.04% 7,938 0.08%

Staff Development

School Leadership 1,079,672 13.98% 1,045,187 11.16% 1,041,639 10.17%

Guidance, Counseling and Evaluation Services 389,233 5.04% 410,244 4.38% 454,643 4.44%

Social Work Services 0 0.00% 0 0.00% 0 0.00%

Health Services 36,582 0.47% 56,101 0.60% 61,817 0.60%

Student (Pupil) Transportation 14,243 0.18% 712 0.01% 0 0.00%

Extracurricular Activities 608,528 7.88% 787,378 8.41% 851,758 8.32%

Plant Maintenance and Operations 1,083,065 14.02% 1,173,646 12.53% 1,138,422 11.12%

Security and Monitoring Services 4,917 0.06% 8,012 0.09% 7,932 0.08%

Data Processing Services 0 0.00% 0 0.00% 0 0.00%

Community Services 0 0.00% 0 0.00% 0 0.00%

Facilities Acquisition 0 0.00% 0 0.00% 0 0.00%Total Expenditures By Function $7,722,913 100.00% $9,367,702 100.00% $10,238,731 100.00%

Source: PEIMS


Reading 93% 92%

Mathematics 74% 74%

Science 74% 79%

Social Studies 94% 96%

All Tests 68%

TEA Campus Rating Recognized Acceptable

Source: AEIS

- 190 -


Mission Statement:

Quest Early College High School is committed to providing a personalized learning experience in a working partnership with the

community to create life-long learners and successful members of society.

Campus Goals:









Ethnicity:


Hispanic 43 16.80% 50 17.99% 45 21.53% 70 35.00%

White 178 69.53% 180 64.74% 137 65.55% 92 46.00%

Native American 2 0.78% 2 0.72% 0 0.00% 0 0.00%








Science 19.4 19.9 14.4



Source: AEIS/PEIMS


Teachers 18.7 79.57% 42.3 71.57% 22.0 71.67% 22.0 70.97% 19.0 74.80%





Teachers $53,852 $54,044 $54,214 $52,149




- 191 -


Quest Early College High (005)

15903 W. Lake Houston Parkway

Houston, TX 77044


6100 Payroll Costs $1,395,477 95.98% $1,822,816 96.92% $1,946,519 99.02% $1,844,613 94.95% $1,562,770 88.81%

6200 Professional/Contracted Services 42,526 2.93% 40,951 2.18% 329 0.02% 9,059 0.47% 114,476 6.51%






Instruction $1,103,836 75.94% $1,402,662 74.57% $1,475,558 71.76% $1,424,584 73.32% $1,309,292 74.42%


Curriculum Development and Instructional 1,979 0.14% 53 0.00% 2,100 0.10% 730 0.04% 900 0.05%

Staff Development




Health Services 10,574 0.73% 15,068 0.80% 21,211 1.03% 14,150 0.73% 14,579 0.83%

Student (Pupil) Transportation 0 0.00% 5,740 0.31% 0 0.00% 14,310 0.74% 0 0.00%









Reading 90% 88% 89% 99%


Science 77% 82% 83% 90%


All Tests 55% 57% 74%

TEA Campus Rating Acceptable Acceptable Recognized Recognized

Source: AEIS

- 192 -


Superintendent: Dr. Guy Sconzo

The Mission of the Humble ISD Superintendent in partnership with families and community, is to develop each child intellectually, artistically,

emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible global citizens and effective communicators.

The Vision of the Humble ISD Superintendent is schools where students and staff are enthusiastically engaged in learning within local and virtual

environments. We see schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and

relevant. We see learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths

and that empower them with skills to successfully live in a rapidly changing world.

The Division of the Superintendent of Schools is responsible for providing leadership and direction for the development of an educational system that

is based on the needs of students, on standards of excellence and equity, and on community goals. This Division is responsible for the

management of District administration, finances, operations, and personnel as well as maintaining professional working relationships with the

Board and the community. This Division also includes the budgets for the Board of Trustees, General Counsel and Internal Auditor.

Employee FTEs

2010-2011 2011-2012 IncreaseDescription Actuals Budget (Decrease)

Professional Personnel 3.0 4.0 1.0

Paraprofessional Personnel 3.0 3.0 0.0

Support Personnel 0.0 0.0 0.06.0 7.0 1.0

General Fund Expenditures by Object


6100 Payroll Costs $689,682 $795,187 $105,505

6200 Professional/Contracted Services 577,485 419,695 (157,790)

6300 Supplies & Materials 12,515 17,828 5,313

6400 Other Operating Costs 137,198 185,708 48,510

6600 Capital Outlay 1,412 0 (1,412)Total Expenditures by Object $1,418,292 $1,418,418 $126

- 193 -


Instructional Support - Schools Division

Dr. Cecilia Hawkins - Deputy Superintendent, Schools Division

Paula Almond - Associate Superintendent, Schools Division

The Mission of the Schools Division is to build leadership, systems, and support in partnership with families and communities to develop each

child intellectually, artistically, emotionally, physically, and socially so that all students are life-long learners, complex thinkers, responsible

global citizens and effective communicators.

The Schools Division envisions schools where students and staff are engaged in learning within local and virtual environments. We see

schools that encourage collaboration and cultivate a sense of belonging. We see learning standards that are rigorous and relevant. We see

learning standards that inspire creativity and problem solving. Ultimately, we see schools that prepare students for many paths and that

empower them with skills to successfully live in a rapidly changing world.

The Schools Division in Humble ISD encompasses all areas relating to direct classroom instruction and other activities that deliver, enhance or

direct the delivery of learning to students. This division also directs and manages the school campuses, including activities performed by the

principals, assistant principals and other assistants. Other programs managed by this division include Athletics, International Baccalaureate and AVID.

Employee FTEs



Paraprofessional Personnel 25.0 24.0 (1.0)

Support Personnel 11.8 11.8 0.0

88.4 88.9 0.5


2010-2011 2011-2012 Increase

Description Actuals Budget (Decrease)

6100 Payroll Costs $5,987,617 $7,280,204 $1,292,587




6600 Capital Outlay 96,834 6,100 (90,734)Total Expenditures by Object $7,782,586 $8,867,303 $1,084,717

- 194 -


Support Services for Facilities

Martha Buckner - Assistant Superintendent

The Mission of the Support Services Division is to support student achievement through excellent customer service and support services that

equal or exceed industry standards. This Division's vision is to become a leader and a model for which other school districts seek to aspire.

Objectives:

Support high student achievement

Enhance employee productivity

Employ industry best practices

Demonstrate fiscal and environmental responsibility

Belief Statement - A dollar saved in operational costs is a dollar that can be added back to instruction.

Support Services incorporates all major operating departments in the District. This includes food service, maintenance and custodial operations,

facility planning/construction, safe and secure schools, transportation and security.

Employee FTEs


Professional Personnel 24.2 22.0 (2.2)


Paraprofessional/Support Personnel - Maintenance/Custodial/Transportation/Food Service/Security 822.8 1,173.3 350.5

878.8 1,227.7 348.9


2010-2011 2011-2012 Increase


6100 Payroll Costs $10,814,965 $11,359,531 $544,566

6200 Professional/Contracted Services 1,863,550 2,102,126 238,576

6300 Supplies & Materials 2,490,211 3,241,764 751,553



- 195 -


Financial Services

Lynn Lynn - Assistant Superintendent

The Mission of the Financial Services Division is to support student learning through efficient delivery of quality financial services and to ensure

sound fiscal management.

The Financial Services Division Vision is continuous improvement of financial processes through:

Collaboration with process stakeholders

Employment of industries best practices

Professional growth training

Utilization of technology

Data-driven decision making

The Financial Services Division incorporates the major business functions of the District. This includes Finance, Purchasing, Budget, Benefits

and Risk Management, Warehouse, Print Shop and Tax Office.

Employee FTEs




Support Personnel 13.0 11.4 (1.6)

53.8 47.2 (6.6)


2010-2011 2011-2012 Increase


6100 Payroll Costs $2,615,398 $2,493,709 ($121,689)

6200 Professional/Contracted Services 1,184,380 1,306,435 122,055


6400 Other Operating Costs 2,168,231 2,588,766 420,535

6600 Capital Outlay 21,448 9,510 (11,938)Total Expenditures by Object $6,098,348 $6,544,415 $446,067

- 196 -


Instructional Support - Learning Division

Janet Orth - Assistant Superintendent, Learning Division

The Mission of the Learning Division is using a systematic process of collaboration, interdependent departments establish relationships within

the Humble ISD learning community to identify needs and design and provide strong support systems based on best practices to ensure

student learning.

The Learning Division in Humble ISD encompasses all areas relating to the enhancement of student learning.

Academics

Arts Education

Career & Technical Education

Educational Support Services

Professional Development

Special Programs, Accountability & Funding

Special Projects

Student Support Services

Employee FTEs

2010-2011 2011-2012 Increase/Description Budget Budget (Decrease)




228.4 215.9 (12.5)


2010-2011 2011-2012 Increase/


6100 Payroll Costs $6,275,276 $7,791,259 $1,515,983


6300 Supplies & Materials 547,777 517,550 (30,227)

6400 Other Operating Costs 339,702 297,280 (42,422)


- 197 -


Data Quality

Carol Atwood - Assistant Superintendent

The Mission of the Data Quality Department is to train, support, evaluate and implement improvements to systems and processes throughout the

District to ensure that accurate data are maintained.

The Office of Accountability, Research and Student Assessment is a part of the Data Quality Department. This office oversees data quality,

evaluation, accountability, student assessment and research practices in Humble ISD.

Employee FTEs





11.0 11.0 0.0


2010-2011 2011-2012 Increase


6100 Payroll Costs $792,252 $823,700 $31,448

6200 Professional/Contracted Services 58,880 176,400 117,520



6600 Capital Outlay 36,911 0 (36,911)Total Expenditures by Object $1,057,334 $1,083,906 $26,572

- 198 -


Human Resources

Janet Griffin - Assistant Superintendent

The Mission of the Humble ISD Human Resources Department is to recruit and retain highly qualified employees who share the District's vision

in support of personalized student learning. This Division provides work-related counseling, solve problems and assist our schools, help

employees grow professionally and promote high standards. This Division works hard to maintain and improve the District's image and

reputation of excellence.

Employee FTEs





19.5 17.5 (2.0)


2010-2011 2011-2012 Increase


6100 Payroll Costs $1,190,446 $1,174,911 ($15,535)




6600 Capital Outlay 5,606 0 (5,606)Total Expenditures by Object $1,438,642 $1,406,927 ($31,715)

- 199 -


Technology Services

Mike Drachenberg - Executive Director

Humble ISD will be characterized by accountability at all levels with data-driven decision making, supported in all areas by technology. Humble

ISD is committed to using technology for the enhancement of student achievement and improvement in the efficiency and effectiveness of district

programs and services. The Technology Services Division has the responsibility to expand and to protect the productive use of the basic

information system utility through collaboration with the Cabinet, department and department and campus leadership. To do this, we must use

sound management practices that implement changes in a way that minimizes risk to the ongoing use of the system. The Division will provide

support to all departments and individual users throughout the District, in both administrative and instructional applications and functions. The

Technology Services incorporates all communication activities and computing District-wide including the District's fiber optic computing and

telephone network, data management, as well as the network infrastructure.

Employee FTEs




Support Personnel 8.0 7.0 (1.0)

55.0 53.0 (2.0)


2010-2011 2011-2012 Increase


6100 Payroll Costs $2,144,208 $2,540,934 $396,726




6600 Capital Outlay 66,312 0 (66,312)Total Expenditures by Object $3,310,045 $3,429,445 $119,400

- 200 -


Public Information

Karen Collier - Executive Director

The Humble ISD Public Information Office facilities communication between the District and the public through the use of both print and electronic

media. News Releases, publications of the District-wide newsletter Your Schools and a partnership with Lonestar College Kingwood's K3TV to

produce the television show Your Schools are a few of the ongoing efforts of this office.

Employee FTEs





5.0 4.0 (1.0)


2010-2011 2011-2012 Increase


6100 Payroll Costs $371,229 $304,974 ($66,255)


6300 Supplies & Materials 19,660 19,475 (185)

6400 Other Operating Costs 7,866 6,913 (953)

6600 Capital Outlay 570 400 (170)Total Expenditures by Object $479,551 $395,812 ($83,739)

- 201 -


Community Development

Dr. Karen Perkins - Executive Director

The Mission of the Office of Community Development is to identify, develop, and apply additional resources - human, material, and financial - to

extend educational opportunities in the Humble Independent School District.

This mission is accomplished through four components of the Community Development department:

Humble ISD Education Foundation - The Humble ISD Education Foundation is an independent, tax-exempt organization with the

goal of raising funds to benefit all types of educational programs in Humble ISD. Business and Community Partnerships - Existing partnerships are nutured and new partners are identified within the public and

private sectors. Special needs, such as mentoring, are met at the individual campus level by community partners and friends.Grant Support and Coordination - New sources of funding are identified and matched to specific school or district initiatives.

Proposal writing support is available to campus teams. Assistance is also offered in establishing community collaborations. Volunteers Initiatives - Suppport for volunteer involvement in schools is given through the Volunteers in Public Schools

(V.I.P.S.) program, mentoring programs, and other parental involvement activities.

Employee FTEs





5.0 5.0 0.0


2010-2011 2011-2012 Increase


6100 Payroll Costs $264,500 $208,462 ($56,038)

6200 Professional/Contracted Services 1,468 2,000 532


6400 Other Operating Costs 3,846 3,200 (646)

6600 Capital Outlay 0 0 0Total Expenditures by Object $275,152 $222,237 ($52,915)

- 202 -


Budget and Financial Policies

Legal Requirements

Legal requirements for school district budgets are formulated by the state, Texas Education Agency (TEA), and the local Board of Trustees. Additional legal requirements also may be imposed by state and federal grants; however, this section deals only with state legal mandates, TEA legal requirements and local district requirements for basic budget development and submission. This summary is compiled from several sources including the Texas Education Code (TEC), the Financial Accountability System Resource Guide (FASRG) published by TEA, the local Board of Trustees policies, district administrative procedures, and the Board of Trustees goals and objectives.

Humble Independent School District has an important responsibility to its citizens to account for public funds, manage finances wisely, manage growth, and adequately fund educational services. Formal financial policies help to focus discussion and improve decision making by providing clear, agreed-upon parameters for decision makers. Financial policies also facilitate the informed participation of other stakeholders in the budget process.

The TEC and other state statutes contain the legal requirements for public school finance, accounting, budgeting and reporting. Financial and budgeting principles and policies adopted by TEA published through the FASRG are official rules and constitute minimum budgeting, accounting, auditing, and reporting requirements. TEA’s intent in prescribing these rules is to cause the budgeting and financial accounting and reporting system of independent school districts to conform to 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.

Statement of Texas Law

Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The following six 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. TEA recommends that an interactive approach between the board of trustees

- 203 -


and the superintendent be taken to establish the budget process and define related roles and responsibilities.

The district budget must be prepared by a date set by the state board of education, currently August 31 (June 30 if the district uses a July 1 fiscal year start date). In order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget must be prepared by August 20 (June 19 if the district uses a July 1 fiscal year start date).

The president of the board of trustees must call a public meeting of the board of trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting.

Concurrently with the publication of notice of the budget above, a school district must post a summary of the proposed budget on the school district’s Internet website or in the district’s central administrative office if the school district has no Internet website. The budget summary must include a comparison to the previous year’s actual spending and information relating to per-student (based on actual enrollment) and aggregate spending on instruction, instructional support, central administration, district operations, debt service, and any other category designated by the commissioner. (Section 44.0041, TEC). The summary of the budget should be presented in the following function areas:

1. Instruction – functions 11, 12, 13, 95

2. Instructional Support – functions 21, 23, 31, 32, 33, 36

3. Central Administration – function 41

4. District Operations – functions 51, 52, 53, 34, 35

5. Debt Service – function 71

6. Other – functions 61, 81, 91, 92, 93, 97, 99

No funds may be expended in any manner other than as provided for in the adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures.

The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines.

The budget must be legally adopted before the adoption of the tax rate unless the district elects to adopt a tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax Code (see the following point if the district elects to adopt

- 204 -


the tax rate first). Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following:

1. The rate proposed in the notice prepared using the estimate; or

2. The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC 44.004. Following adoption of the tax rate, the district must publish notice and hold another public meeting before the district may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The school district may use the certified estimate of taxable value in preparing a notice.

HB 3, 81st Regular Session, added TEC 39.084 which requires that on final approval of the budget by the school board, the school district shall post on the district’s Internet website a copy of the adopted budget. The website must prominently display the electronic link to the adopted budget until the third anniversary of the date the budget was adopted.

TEA Legal Requirements

TEA has developed additional requirements for school district budget preparation as follows:

The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31 (June 30 if the district uses a July 1 fiscal year start date). In order to prepare the public notice to be published 10 days prior to the meeting, the district budget must be prepared by a date set by the state board of education, currently August 20 (June 19 if the district uses a July 1 fiscal year start date).

Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget.

Budgets for the General Fund, the National School Breakfast and Lunch Program 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. Districts may prepare and approve budgets for other funds and/or with even greater detail at their discretion. Such local decisions may affect the need for budget amendments and financial reporting requirements.

- 205 -


The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount.

A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report.

Local District Requirements

In addition to state legal requirements, individual school districts may establish their own requirements for annual budget preparation. Local fiscal policies may dictate budgetary requirements which go beyond those required by the TEC and TEA. These policies may include:

Fund balance levels

Debt service fund balance accumulation

Investment requirements

Property tax exemption parameters

Financial performance comparison measures

Staffing levels

In accordance with the financial accounting guidelines for school districts, Humble ISD has established local policies regarding the adoption of the budget. See the next few pages for details of the local policies.

- 206 -


- 207 -


- 208 -


- 209 -


- 210 -


- 211 -


- 212 -


- 213 -


- 214 -


- 215 -


- 216 -


- 217 -


- 218 -


- 219 -


- 220 -


- 221 -


- 222 -


- 223 -


- 224 -


- 225 -


i

- 226 -


- 227 -


- 228 -


- 229 -


- 230 -


- 231 -


- 232 -


- 233 -


- 234 -


- 235 -


- 236 -


- 237 -


- 238 -


- 239 -


- 240 -


- 241 -


- 242 -


- 243 -


- 244 -


- 245 -


- 246 -


- 247 -


- 248 -


Generally Accepted Accounting Principles (GAAP)

The Humble ISD accounting system is kept in accordance with GAAP and presents fairly and with full disclosure the funds and activities and results of financial operations in such a manner to determine and demonstrate compliance with finance-related legal and contractual provisions. Whenever conflicts exist between legal requirements and GAAP, the financial statements are prepared in conformity with GAAP, and additional schedules and/or narrative explanations are attached as necessary to satisfy or report legal compliance responsibilities and accountabilities.

Reporting Entity

The District is governed by a seven-member Board of Trustees that is elected by the registered voters to three-year terms. Monthly meetings of the Board are posted and advertised as prescribed under state law to facilitate the responsibilities of the students, parents, staff and taxpayers of the District. Special meetings or workshops are scheduled when necessary. The Board’s duties include but are not limited to ensuring efficient operations, selecting and evaluating the Superintendent of Schools, adopting an annual budget and its supporting tax rate and the fostering of good community relations and communications.

Fund Accounting System

Humble ISD records accounting entries in funds designed to organize fiscal information around specified purposes. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund financial statements are used to report detailed information about the District.

Types of Funds

The following types of funds are used by Humble ISD:

Governmental Funds

- General Fund – This fund is used to account for all financial resources except those required to be accounted for in another fund.

- 249 -


- Debt Service Fund – This fund is used to account for the accumulation of resources for and the payment of general long-term debt principal and interest. Debt service funds are required if they are legally mandated and/or if financial resources are being accumulated for principal and interest payments maturing in future years.

- Capital Projects Fund – This fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds or in trust funds for individuals, private organizations, or other governments). Capital outlays financed from general obligation bond proceeds should be accounted for through the capital projects fund.

- Special Revenue Funds – These funds are used to account for the proceeds of specific revenue sources (other than trust for individuals, private organizations, or other governments or for major capital projects) that are legally restricted to expenditure for specific purposes.

Proprietary Funds

- Internal Service Fund – This fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units or to other governments, on a cost reimbursement basis. Internal service funds should be used only if the reporting government is the predominant participant in the activity. Otherwise, the activity should be reported as an enterprise fund.

Fiduciary Fund

- Trust and Agency Fund – This fund is used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, or other governmental units and/or other funds. Trust and Agency funds therefore cannot be used to support the government’s own programs.

Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The current financial resources measurement focus and modified accrual basis of accounting are utilized in measuring financial position and operating results for governmental funds.

- 250 -


Under the modified basis of accounting, revenues are recognized in the accounting period in which they become available and measurable. Revenues are considered to be available when they are collected within the current period or soon enough thereafter to pay liabilities in the current period. Revenues are considered 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 payment is due.

Proprietary fund statements net assets, revenues, expenses, and changes in fund net assets are recognized on the accrual basis. Revenues are recognized in the accounting period in which they are earned and become measurable; expenses are recognized in the period incurred, if measurable.

Fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting, except for the recognition of certain liabilities of defined benefit pension plans and certain postemployment health care plans.

Interim Financial Reports

Appropriate interim financial statements and reports of financial position, operating results, and other pertinent information are prepared to facilitate management control of financial operations, legislative oversight, and, where necessary or desired, for external reporting purposes. A financial report is presented to the Board of Trustees for review on a monthly basis and includes a comparison of actual expenditures to the budget.

Independent Audit

The Texas Education Code requires that school districts be audited annually. The audit is made on an organization-wide basis and involves all fund types and account groups of the school district. 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.” Upon completion, a Comprehensive Annual Financial Report (CAFR), including the auditor’s opinion, is presented to the Board and submitted to the Texas Education Agency for review. The annual financial report is designed to meet the recommending reporting requirements of the Government Finance Officers Association, the Association of School Business Officials, and

- 251 -


specific monitoring needs of the Texas Education Agency. A copy of the most recent CAFR can be found on the District’s website.

Budgetary Accounting

The official school district budget of Humble ISD, as adopted, is recorded in the general ledger. Revenues and expenditures authorized in the budget are controlled in the accounting records and reported in the financial statements. By State law, only the General Fund, Debt Service Fund, and National School Breakfast and Lunch Program Fund must be included in the official budget.

To control budgeted fund commitments, the accounting system employs encumbrance accounting in all funds. Encumbrances are documented by contracts, purchase orders, or other evidence showing binding commitments for goods or services. Encumbrance accounting insures that budgeted funds will be available to pay for goods and services when received.

Encumbrances outstanding at year end represent the estimated amount of expenditures that could ultimately result if unperformed contracts in process at year end are completed. Since appropriations lapse at year end, each outstanding encumbrance must be evaluated to determine if the encumbrance should be carried forward to the next year with the appropriate allocation to appropriations. If necessary, an assignment of fund balance is made for the value of the outstanding encumbrances in the current year financial reports.

Balanced Budget

The budget is considered to be balanced when the sum of estimated revenues and other sources equals appropriations and other uses for an individual fund. Whenever circumstances require the District to adopt a budget that is not balanced, full disclosure of the circumstances surrounding the decision are reported to the Board of Trustees and in District budget documents.

Capital Assets

Capital assets are accounted for at historical cost. Donated capital assets are recorded at their estimated fair value at the time received. Capital assets include land, buildings and improvements

- 252 -


other than buildings, vehicles, machinery, infrastructure, furniture, and equipment that meets the following requirements:

Are not consumed as a result of use.

Have a useful life of at least one year and a unit cost of $5,000 or more.

Can be controllable, identified by a permanent or assigned number or label, and be reasonably accounted for through a fiscal inventory system. Groups of like items may be included in the inventory system. This information is used to assess the condition of all major capital assets and future financial commitments of maintaining and replacing capital assets.

Financial Account Code Structure

Section 44.007 of the Texas Education Code (TEC) 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 to 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.

The purpose of the following accounting code structure is to establish the standard school district fiscal accounting system required by law and to aid in understanding the account code structure as defined by the Financial Accountability System Resource Guide (FASRG) in accordance with the TEC. Certain codes within the following accounting code structure are mandatory for state reporting purposes, while other codes are used only at the local option of the school district.

SEGMENTS1 2 9 5 3 4 6 7 10

FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION PROGRAM ACTIVITY SOURCE PROJECTXXX XX XXXX XX XXX XX XXXX XXX XXXXX

Optional Optional Optional Optional

- 253 -


FUND CODE Example: 199-36-6399-65-001-99-0027-831-SP003

A fund (3 digits) is an accounting entity with a self-balancing set of accounts recording financial resources and liabilities. The fund's purpose can be established by the state or federal government as well as the school district.

FUNCTION Example: 199-36-6399-65-001-99-0027-831-SP003

A function (2 digits) represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school (function 34), teach students (function 11), feed students (function 35) and provide health services (function 33). Each of these activities is a function.

OBJECT Example: 199-36-6399-65-001-99-0027-831-SP003

An object code (4 digits) identifies the nature of an account or transaction. The school district's accounting records are to reflect expenses at the most detailed level, as depicted in the chart of accounts for accounting and Public Education Information Management System (PEIMS) reporting (actual data) purposes.

SUB-OBJECT Example: 199-36-6399-65-001-99-0027-831-SP003

The sub-object (2 digits) further identifies the object code (numeric and alpha) and is used by a district, campus, or department for management purposes to distinguish accounts.

ORGANIZATION Example: 199-36-6399-65-001-99-0027-831-SP003

An organization (3 digits) is a group of employees who are obligated to complete a specific responsibility and will generally have an identifiable leader or an individual who is accountable for the overall completion of the responsibility. The organization identifies the campus/department where the money is being received/expensed, not to be confused with SOURCE, which is the campus/department with budget authority over that receipt/expense. Example: 199-11-6399-00-001-11-0000-001- is an instructional supply account for Humble High School for which they maintain authority to spend that money. On the other hand, 199-11-639900-001-11-0000-831- is an instructional supply account for Humble High School where 831-Music Dept maintains budget authority.

PROGRAM INTENT Example: 199-36-6399-65-001-99-0027-831-SP003

A program intent code (2 digits) is used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other services is directed) determines the program intent code, not the demographic makeup of the students served.

- 254 -


ACTIVITY Example: 199-36-6399-65-001-99-0027-831-SP003

The activity (4 digits) identifies the campus program, student group, or department program for which the expenditures are intended. Activities can be linked to expenditure as well as revenue accounts.

SOURCE Example: 199-36-6399-65-001-99-0027-831-SP003

The source (3 digits) identifies the campus/department with budget authority over the expense/receipt. A department can continue to maintain control over those funds that are transferred to campuses and still maintain proper PEIMS coding. See Summary of Organization Codes for list of values.

PROJECT Example: 199-36-6399-65-001-99-0027-831- SP003

The project code identifies grants, bond projects, maintenance projects and other special projects where costs must be accumulated as separate projects with 5 characters in length.

- 255 -


SUMMARY OF FUND CODES

This summary is designed to be used as a quick reference tool. For a detailed description of fund codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

100 GENERAL FUND

199 General Fund

200-289 SPECIAL REVENUE: FEDERAL PROGRAMS

211 ESEA, Title I, Part A - Improving Basic Programs

220 Adult Education

222 National and Community Service Trust Act - Learn and Serve America

224 IDEA - Part B, Formula

225 IDEA - Part B, Preschool

226 IDEA - Part B, High Cost Risk Pool

240 National School Breakfast and Lunch Program (Child Nutrition)

244 Vocational Education - Basic Grant

255 ESEA, Title II, Part A: Teacher and Principal Training and Recruiting

263 Title III, Part A, English Language Acquisition and Enhancement

265 Title IV, Part B - 21st Century Community Learning Centers

272 Medical Administrative Claiming Program

273 Mathematics and Science Partnerships

279 Title II, Part D, Subpart 1, Enhancing Education Through Technology - ARRA (Stimulus)

280 ESEA, Title X, Part C - Education for the Homeless Children and Youth - ARRA (Stimulus)

283 IDEA - Part B, Formula - ARRA (Stimulus)

284 IDEA - Part B, Preschool - ARRA (Stimulus)

285 ESEA, Title I, Part A - Improving Basic Programs - ARRA (Stimulus)

287 Education Jobs Fund

289 Federally Funded Special Revenue Funds

290-379 SPECIAL REVENUE: FEDERAL SHARED SERVICES

315 Shared Services Arrangements - IDEA - Part B, Discretionary

316 Shared Services Arrangements - IDEA - Part B, Deaf

317 Shared Services Arrangements - IDEA - Part B, Preschool Deaf

340 Shared Services Arrangements - IDEA - Part C, Early Intervention Deaf

380-429 SPECIAL REVENUE: STATE FUNDED

385 State Supplemental Visually Impaired (SSVI)

392 Non-educational Community-Based Support

394 Life Skills for Student Parents

- 256 -


380-429 SPECIAL REVENUE: STATE FUNDED (continued)

397 Advanced Placement Incentives

404 Student Success Initiative (College Readiness)

409 High School Completion and Success/Texas High School Project

411 Technology Allotment

425 Teacher Induction and Mentoring Program

429 State Funded Special Revenue Funds

430-459 SPECIAL REVENUE: STATE/LOCAL SHARED SERVICES

435 Shared Services Arrangements - Regional Day School for the Deaf

459 Shared Services Arrangements - State/Local Educational Programs

460-499 SPECIAL REVENUE: LOCAL PROGRAMS

461 Campus Activity Funds (see Fund 865 for Student Activity Funds)

481 Houston A+ Challenge

482 Livestock Show Activity Fund

483 Athletic Activity Fund

488 HISD Education Foundation Grants

490 Locally Funded Special Revenue Funds – Various

491 Locally Funded Special Revenue Funds – Continuing

600 CAPITAL PROJECTS FUNDS

629 Capital Projects 2005 - Phase 5




750-799 INTERNAL SERVICE FUNDS

752 Print Shop (Not Reported to PEIMS)

753 Self-funded Insurance (Not Reported to PEIMS)

755 Public Entity Risk Pool (Not Reported to PEIMS)

770 Internal Service Funds - Employee Child Care (Not Reported to PEIMS)

800 - 899 FIDUCIARY FUND TYPES

810 Private-purpose Trust Funds - Locally Defined (Not Reported to PEIMS) – Scholarships

865 Student Activity Funds (Not Reported to PEIMS)

887 Locally Defined Agency Funds (Not Reported to PEIMS) – Vending

- 257 -


SUMMARY OF FUNCTION CODES

This summary is designed to be used as a quick reference tool. For a detailed description of function codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

11 Instruction - direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning to students.

12 Instructional Resources and Media Services - libraries and other major facilities dealing with educational resources and media.

13 Curriculum Development and Instructional Staff Development - planning, developing and evaluating the process of providing learning experiences for students.

21 Instructional Leadership - managing, directing, supervising and providing leadership for staff who provide general and specific instructional services.

23 School Leadership - directing and managing a school campus, including activities performed by the principal, assistant principals and other assistants.

31 Guidance, Counseling and Evaluation Services - assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals.

32 Social Work Services - investigating/interpreting student social needs; casework services for child and/or parent; prompting modification of circumstances surrounding a student related to social needs.

33 Health Services - providing physical health services to students, including providing students with appropriate medical, dental and nursing services.

34 Student Transportation - transporting students to and from school.

35 Food Services - food, labor and other expenses necessary for the preparation, transportation and storage of food to provide to students and staff.

36 Extracurricular Activities - school sponsored activities outside of the school day, generally designed to provide students with experiences such as motivation and improvement of skills in either a competitive or noncompetitive setting.

- 258 -


SUMMARY OF FUNCTION CODES (continued)

41 General Administration - managing or governing the school district as an overall entity which includes activities not directly used for costs applicable to specific functions (indirect costs applicable to other functions.)

51 Plant Maintenance and Operations - keeping the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured.

52 Security and Monitoring Services - keeping student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

53 Data Processing Services - data processing services, whether in-house or contracted.

61 Community Services - activities or purposes other than regular public education and adult basic education services.

71 Debt Service - retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest.

81 Facilities Acquisition and Construction - acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions.

93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements - payments from a member district to a fiscal agent of a shared services arrangement or payments from a fiscal agent to a member district of a shared services arrangement.

95 Payments to Juvenile Justice Alternative Education Programs - providing financial resources for Juvenile Justice Alternative Education Programs (JJAEP.)

97 Payments to Tax Increment Fund - providing financial resources paid into a tax increment fund.

99 Other Intergovernmental Charges - amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property.

- 259 -


SUMMARY OF REVENUE OBJECTS

This summary is designed to be used as a quick reference tool. For a detailed description of revenue object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us

5700 REVENUES FROM LOCAL AND INTERMEDIATE SOURCES

L

ocal

Pro

pert

y T

axes

5711 Taxes Current Year - taxes collected for real and personal property as levied for the current year (includes past due, current delinquent and supplemental taxes for the current year levy).

5712 Delinquent Taxes Prior - taxes collected for real and personal property as levied for prior years, including taxes which may have previously been determined to be uncollectible.

5718 Penalties/Interest - revenues realized as a result of collecting delinquent taxes. Delinquent tax collection fees that are charged as “costs” to the taxpayer and paid to an attorney are to be treated as a liability and not classified as revenues.

5719 Other Tax Revenue - revenues realized as a result of collecting taxes not defined elsewhere.

Serv

ices

R

end

ered

to

Oth

er D

istr

icts

5722 SSA/Local Revenue From Member Districts - local revenues realized from member districts of a shared services arrangement by a fiscal agent. The revenues realized by fiscal agents in this account should agree with the member districts’ expenditures in in account 6492, Payments to Fiscal Agents of Shared Services Arrangements.

5729 Local Revenue From Services To Other Districts - revenues realized from services rendered to other school districts not defined elsewhere.

Tuition 5739 Tuition/Fees From Local Sources - revenues realized for tuition and fees from local sources

Oth

er R

even

ue f

rom

Loc

al

Sour

ces

5742 Interest Income - revenues realized as a result of earnings from deposits and investments. 5743 Rentals - revenues realized from rental of facilities or other property. 5744 Foundations/Gifts/Bequests - revenue from foundations, other non-profit organizations, and

gifts and bequests received from philanthropic or private businesses, or individuals. 5745 Insurance Recovery - amounts received from insurance companies for the repair or

replacement of the insured property for assets owned by the district. 5746 TIRZ Revenue - amounts received for financing a tax increment fund. Expenditures

associated with these revenues should be recorded in the general fund, under function code 97 - Tax Increment Fund and should be disbursed using object code 6499.

5749 Miscellaneous Revenue - other revenues realized from local sources not specified above.

Coc

urr

icu

lar,

En

terp

risi

ng

Ser

vice

s or

Act

ivit

ies

5751 Food Service Activities - revenues realized from food service activities, including payments for meals from students and adults.

5752 Athletic Activities - revenues realized from athletic activities, including admission and gate receipts.

5753 Extracurricular Revenue Other than Athletics - revenues realized from extracurricular activities other than athletics.

5754 Interfund Services - revenues realized from fees charged to users and recorded in an Internal Service Fund.

5755 Enterprising Services Revenue - revenues realized from vending machines, school stores, coke machines, etc., not related to the regular food service program. Items purchased for resale are to be classified in the appropriate expenditure object code in Function 36, Cocurricular/Extracurricular Activities.

5759 Cocurricular, Enterprising Services or Activities - revenues realized from cocurricular or enterprising services/activities not defined elsewhere.

In t

erm

edia

te

Sou

rce

s

5769 Miscellaneous Revenue-Intermediate Sources - revenues realized from administrative units or political subdivisions (i.e., counties, municipalities, utility districts, etc.) excluding state and federal governmental entities.

- 260 -


SUMMARY OF REVENUE OBJECTS (continued)

5800 STATE PROGRAM REVENUES

Per

Cap

ita

&

Fou

nd

Sch

l P

gm

5811 Per Capita Apportionment - revenues realized from the State Available School Fund. 5812 Foundation School Program - revenues realized for public schools participating in, and

eligible for, benefits under the Foundation School Program Act. 5819 Other Foundation School Program - revenues realized from the foundation school program

not defined elsewhere.

D

istr

ibut

ed

by T

EA

5827 Instructional Facility Allotment - revenues realized from the Instructional Facility Allotment. 5828 Existing Debt Allotment - revenues realized from the Existing Debt Allotment. 5829 State Revenue From State Government TEA - revenues realized from the Texas Education

Agency for state programs that may be funded through appropriations other than from the Foundation School Program Act.

Oth

er T

exas

G

ov't

A

genc

ies 5831 Teacher Retirement/TRS Care - On-Behalf Payments - revenues from “On-Behalf”

payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24.

5839 State Revenue From State Government Non-TEA - revenues from State of Texas government agencies, other than Texas Education Agency, not defined elsewhere.

S

har

ed

Ser

vice

s 5842 SSA/State Revenue From Fiscal Agent - revenues realized from the fiscal agent of a shared services arrangement by a member district. The revenues realized by member districts in this account should agree with the fiscal agent’s expenditures in account 6493, Payments to Member Districts of Shared Services Arrangements.

5900 FEDERAL PROGRAM REVENUES

D

istr

ibut

ed b

y T

EA

5921 School Breakfast Program - revenues realized as the result of the federally-funded breakfast program administered by the Texas Department of Agriculture.

5922 National School Lunch Program - revenues realized as a result of the federally-funded lunch program administered by the Texas Department of Agriculture.

5923 USDA Commodities - revenues realized from USDA commodities used in the school lunch program.

5928 Indirect Costs - revenues realized for federal programs passed through Texas Education Agency

5929 Federal Revenue From State Government TEA - revenues realized for federal programs passed through Texas Education Agency not defined elsewhere.

O

ther

Tex

as G

ov't

A

genc

ies

5931 School Health/Related Services - funds received from the School Health and Related Services (SHARS) Program representing reimbursements to the school district for school-based health services, which are provided to special education students enrolled in the Medicaid Program.

5932 Medicaid Admin Claiming Program - funds received from the Texas Health and Human Services Commission (HHSC) that are awarded to reimburse school districts for administrative activities they perform to help the State implement the Medicaid state plan.

5939 Federal Revenue From State Government Non-TEA - revenues realized for federal programs passed through state agencies other than Texas Education Agency not defined elsewhere.

Federal Gov't

5949 Federal Revenue From Federal Government - revenues realized for federal programs received directly from the federal government not otherwise listed above.

S

har

ed

Ser

vice

s 5952 SSA/Federal Revenue From Fiscal Agent - revenues realized from the fiscal agent of a shared services arrangement by a member district. The revenues realized by member districts in this account should agree with the fiscal agent’s expenditures in account 6493, Payments to Member Districts of Shared Services Arrangements.

- 261 -


SUMMARY OF EXPENDITURE OBJECTS

This summary is designed to be used as a quick reference tool. For a detailed description of expenditure object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

6100 PAYROLL COSTS

T

each

ers

and

Oth

er P

rofe

ssio

nal

Per

son

nel

6112 Substitute Teacher / Other Prof'l Salaries - code to same function as the payroll record of prof'l being replaced.

6118 Professional Extra Duty Pay - wages paid to teachers/professionals for performing duties beyond the normal working day; examples including but not limited to:

-Gatekeeper for athletic events -Special programs -Cheerleading judges -Band -Summer camp workers -Saturday class/detention -Summer school -Building rentals -Custodial work by a classroom teacher -Yearbook -UIL meets -Student council -Core teams -Tutoring -Adult Basic Educator tutor -Crossing guard by a classroom teacher -Maintenance work by a classroom teacher -Regular bus driving by a classroom teacher -Music accompanists

6119 Teacher/Professional Salaries - district funded; wages for teachers and other professional exempt personnel as defined by the Fair Labor Standards Act.

Su

ppo

rt P

erso

nn

el 6121 Extra Duty Pay/Overtime - Support Personnel - campus/department funded; wages paid to

support personnel for performing duties beyond the normal working day or for amounts above the school district's standard pay for additional qualifications.

6122 Substitute Support Personnel / Temps - campus/department funded; wages paid to substitutes for office professionals.

6128 Support Wages (Auxiliary) - district funded; wages for support personnel defined as non-exempt by the Fair Labor Standards Act.

6129 Office Professional Salaries - district funded; wages for paraprofessional staff defined as non-exempt by the Fair Labor Standards Act.

E

mp

loye

e A

llow

ance

s 6139 Employee Allowances - allowances paid to compensate employees for costs incurred for which the employee is not required to render a detailed accounting; examples including but not limited to:

-Automobile allowances -Travel allowances -Uniform and meal allowances -Housing allowances

Em

ploy

ee B

enef

its 6141 Social Security/Medicare Taxes 6142 Group Health and Life Insurance 6143 Workers' Compensation 6144 Teacher Retirement/TRS Care - On-Behalf Payments 6145 Unemployment Compensation 6146 Teachers Retirement/TRS Care 6149 Other Employee Benefits - other employee benefits not detailed above.

- 262 -


SUMMARY OF EXPENDITURE OBJECTS (continued)

6200 PROFESSIONAL AND CONTRACTED SERVICES

P

rofe

ssio

nal

Ser

vice

s 6211 Legal Services - fees, associated travel and other related costs for legal services; expenses related to the collection of taxes are to be classified in account 6213 Tax Appraisal and Collection.

6212 Audit Services - fees, associated travel and other related costs for audit services. 6213 Tax Appraisal and Collection - fees, associated travel and other related costs for the appraisal

of property and the collection of taxes, including attorney fees. 6216 Cocurricular Contracted Services 6219 Professional Services - services rendered by personnel who are not on the payroll of the

school district. These professionals are required to be registered or licensed with the state (e.g. architecture, accounting, medicine, etc.)

Tu

itio

n a

nd

Tra

nsfe

r P

aym

ents

6221 Staff Tuition and Related Fees - Higher Education - services rendered by institutions of higher learning for the benefit of school district personnel.

6222 Student Tuition - Public Schools - tuition paid to public schools to provide instructional services to students.

6223 Student Tuition - Other than to Public Schools - tuition paid to an institution of higher learning or a non-public school to provide instructional services to students, including payments made to JJAEP (function 95.)

6229 Tuition and Transfer Payments - tuition and transfer payments not otherwise detailed above.

E

du

cati

on S

ervi

ce

Cen

ter

6239 Education Service Center Services - all contracted services provided by the education service center (see below). This does not include supplies whoudl should be charged to the appropriate supply account.

-Data processing services -Media services -Curriculum development -Special education services -Drug training -Staff development -Grant writing services -Vocational education services

C

ontr

acte

d M

aint

enan

ce a

nd R

epai

r Se

rvic

es

6244 Contracted Maintenance and Repair - Vehicles - normal upkeep and contracted repair of vehicles, including busses, maintenance vehicles, driver education and any other vehicles used by school district staff or students.

6245 Contracted Services - Buildings and Grounds - normal upkeep of buildings and grounds, such as contracted costs to maintain buildings including heating, ventilation, air conditioning and any related maintenance agreements.

6249 Contracted Maintenance and Repair - Furniture and Equipment - normal upkeep and contracted repairs, maintenance and renovation furniture and equipment including but not limited to the following:

-Office equipment -Furniture -Software upgrades -Computers -Maintenance agreement fees -District-owned telephone systems -Facsimile machines -Copiers

U

tili

ties

6255 Water - water, wastewater treatment, and sanitation (garbage disposal.) 6256 Telephone Services - cellular phones, pagers, modem line charges, facsimile charges, etc. 6257 Electricity 6258 Gas - natural gas, propane, coal and any other fuel used for heating and cooling of buildings. 6259 Other Utilities - expenses for utilities not otherwise detailed above.

- 263 -


SUMMARY OF EXPENDITURE OBJECTS (continued) 6200 PROFESSIONAL AND CONTRACTED SERVICES (continued)

R

enta

ls -

Ope

rati

ng

Lea

ses

6264 Copier Maintenance Agreements as part of Operating Lease Agreement - stand alone agreements use object 6249.

6269 Rentals - Operating Leases - expenses for leases including but not limited to: -Furniture -Land -Computers -Buildings -Telecommunications equipment -Space in buildings -Audio-visual equipment -Grounds -Long-term lease of vehicles (including buses) - for short trips use 6411/6412

M

isc.

6291 Consulting Services - expenses for helping the district to improve performance through analysis of existing problems and development of future plans (e.g. best practices, analytical techniques, coaching skills, technology implementations, strategy development, operational improvement, etc.)

6294 Contracted Publications 6299 Miscellaneous Contracted Services - expenses for contracted services not specified elsewhere.

6300 SUPPLIES AND MATERIALS

M

ain

ten

ance

&

O

per

atio

ns

6311 Gasoline and Other Fuel for Vehicles (Including Buses) - gasoline, motor oil and other fuels required for operating vehicles.

6315 Custodial/Janitorial and Pest Control Supplies 6316 Tools and Small Equipment - small tools tracked through the fixed asset system 6317 Ground Supplies - minor repairs and upkeep by maintenance staff 6318 Vehicle Maintenance Supplies - upkeep of vehicles (effective 2009-10 - formerly 6313) 6319 Other Supplies - supplies necessary for maintenance and/or operations not detailed above.

T

extb

ooks

&

R

ead

ing

Mat

eria

ls

6321 Textbooks - textbooks purchased by the school district and furnished free to students, certain classes or grades.

6329 Other Reading Materials - expenses for reading materials which fall into the following categories: (1) magazine and newspaper subscriptions places in classrooms, offices or libraries, (2) reading materials placed in a classroom or office that are not cataloged and controlled by the library or (3) library books and media with a useful life < 1yr (does not meet the capitalization criteria for object 6669)

Testing 6339 Testing Materials - including test booklets; test scoring should be classified under the 6200 series of accounts.

F

ood

Serv

ice 6341 Food - including related costs such as transportation, handling, processing, etc.

6342 Non-Food - napkins, straws, brooms, etc. 6343 Items for Sale - soft drinks, food, or other goods to be sold through vending machines,

school stores, etc. 6344 USDA Commodities - costs of commodities; should agree with revenue realized. 6349 Food Service Supplies - miscellaneous supplies not specifically defined elsewhere.

S

up

pli

es &

Mat

eria

ls

Gen

eral

-

6395 Inventory Adjustments - Warehouse/Print Shop 6396 Inventory Adjustments - Food Service 6399 Teaching/General Supplies - items of relatively low unit cost necessary for the instruction

process and/or for administration, including but not limited to: -Consumable items such as workbooks, paper, pencils, forms, postage, etc. -Audio-visual aids such as filmstrips, diskettes, computer tapes, software, etc. -Site licenses, single use software with a per unit cost <$5,000. -Supplies for a satellite dish and other supplies for technology.

- 264 -


Exp


6400 OTHER OPERATING COSTS

T

rave

l, S

ubsi

sten

ce

and

Sti

pen

ds

6411 Travel and Subsistence - Employee Only - cost of transportation, meals, room, registration fees and other expenses associated with traveling on official school business, including attending conferences, in-service, etc.

6412 Travel and Subsistence - Students - cost of transportation, meals, participation fees, room, and other expenses associated with students traveling for school sponsored events (do not use function 34.)

6413 Stipends - Non-Employees - stipends paid to individuals not employed by the paying agency for allowances related to and/or for participation in organizational controlled or directed activities.

6419 Travel and Subsistence - Non-Employees - cost of transportation, meals, room and other expenses associated with traveling on official school business not specified elsewhere (e.g. board member travel.)

Ins. 6429 Insurance and Bonding Costs - including property, liability, bonding costs, athletic, etc.Election 6439 Election Costs - including officials who are not school district employees, legal notices, etc.

6444 Depreciation Expense - Buildings6445 Depreciation Expense - Vehicles

Dep

reci

at

ion

Exp

6446 Depreciation Expense - Furniture and Equipment

M

isc.

Op

erat

ing

Cos

ts

6494 Reclassified Transportation Expenditures/Expenses - costs other than those incurred for the purpose of transporting students to and from school (e.g. field trips - function 11, extracurricular activities - function 36.)

6495 Dues - expenses paid to clubs, committees or other organizations (e.g. TASA, TASP, TASB, Lions Club, Rotary Club, local chapters of commerce and other organizations.) This does not include any registration fees associated with attending conferences or seminars, which are coded to account 6411.

6498 Academic Awards 6499 Miscellaneous Operating Costs - other operating costs not mentioned above including but

not limited to: -Bid notices -Food/refreshments for meetings -Graduation expenses -Newspaper advertisements, etc. -Movie tickets

6500 DEBT SERVICE

D

ebt

Pri

ncip

al 6511 Bond Principal

6512 Capital Lease Principal 6513 Long-Term Debt Principal - retirement of long-term debt principal using dedicated tax

proceeds and other revenue. 6519 Debt Principal - retirement of principal not specified elsewhere.

In

tere

st 6521 Interest on Bonds 6522 Capital Lease Interest 6523 Interest on Debt 6529 Interest Expenses - interest payments not specified elsewhere.

Other 6599 Other Debt Service Fees - issuance costs and or any allowable fees related to debt service activity, including fiscal agent fees and payment to an escrow agent from sources other than proceeds from the new debt.

- 265 -



6600 CAPITAL OUTLAY - LAND, BUILDINGS AND EQUIPMENT

Lan

d 6619 Land Purchase and Improvement - purchase of land, land improvements other than buildings

and any associated fees, including costs necessary to alter the land for its intended purpose.

B

uil

din

g

6624 Miscellaneous Construction Fees - new construction or remodel that materially increases building life/usefulness.

6625 Architect Fees - new construction or remodel that materially increases building life/usefulness. 6628 Building Purchase, Construction or Improvements - Contingency Funds (no expenses to be

coded here - budget only) 6629 Building Purchase, Construction or Improvements - purchase of buildings or materials, labor,

etc., to construct a new building, including substantial alteration or remodeling of existing buildings that increase life/usefulness.

F

urn

itu

re a

nd

Equ

ipm

ent

6631 Vehicles per unit cost >= $5,000 - purchase of vehicles with a per unit cost >= $5,000 and a life of 1+yrs.

6639 Furniture, Equipment and Software - items with a per unit cost >= $5,000 and a life of 1+yrs; examples include:

-Telephone systems -High capacity copy machines -Communication systems -Site licenses, single use software, etc. -Mainframe and mini-computers

C

apit

al A

sset

s 6641 Vehicles per unit cost < $5,000 - purchase of vehicles with a per unit cost < $5,000 and a life of 1+yrs.

6649 Capital Assets - Locally Defined - purchase of items with a per unit cost >=$500 and < $5,000, and a life of 1+yrs.

-Office furniture -Heavy duty shredder -Computer -Surveillance cameras

Capital Leases

6651 Capital Lease of Buildings - movable buildings and major repairs to buildings under capital lease arrangement.

6659 Capital Lease of Furniture, Equipment and Software - (see 6639 for examples)

Library 6669 Library Books and Media - books and media (software, learning diskettes, film, etc.) with a useful life of >= 1 yr that are to be catalogued and controlled by the library.

- 266 -


SUMMARY OF OTHER RESOURCES

This summary is designed to be used as a quick reference tool. For a detailed description of other resources object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

7900 OTHER RESOURCES/NON-OPERATING REVENUES

O

ther

Res

ourc

es

7911 Issuance Of Bonds - face amount of bonds that are issued. 7912 Sale Of Real/Personal Property - amounts received from the sale of land, buildings,

equipment, furniture, vehicles, etc., that is owned by the district. 7913 Proceeds From Capital Leases - amounts (net of initial or down payments) on contracts for

capital leases (should represent the remaining balance to be paid at the time the capital lease is entered into).

7914 Loan Proceeds - amounts of proceeds from long-term loans that will not be repaid during the current year (entire amount of loan proceeds is recorded at the time of receipt).

7915 Operating Transfers In - operating transfers from other funds of the school district. 7916 Premium/Discount - Bonds - premium or discount on the issuance of bonds. 7917 Prepaid Interest - prepaid interest in connection with the issuance or defeasance of bonds. 7919 Extraordinary Items - extraordinary items in accordance with GASB Statement No. 34. These

transactions or events are both unusual in nature and infrequent in occurrence, including insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm, or costs related to an environmental disaster.

Other 7949 Other Resources - other resources not classified elsewhere.

SUMMARY OF OTHER USES

This summary is designed to be used as a quick reference tool. For a detailed description of other uses object codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

8900 OTHER USES/EXTRAORDINARY ITEMS/NON-OPERATING EXPENSES

O

ther

Use

s 8911 Operating Transfers Out - operating transfers to other funds of the school district. 8913 Extraordinary Items - extraordinary items in accordance with GASB Statement No. 34. These

transactions or events are both unusual in nature and infrequent in occurrence, including insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm, or costs related to an environmental disaster.

O

ther

8949 Other Uses - other uses not classified elsewhere. This object code is also used to record amounts refunded to taxpayers as a result of court decisions involving tax rate(s), taxable value(s) and/or levy(ies), if such decisions are rendered after the fiscal year of disputed property tax collection(s), including related penalties and/or interest.

- 267 -


SUMMARY OF ORGANIZATION CODES

This summary is designed to be used as a quick reference tool. For a detailed description of organization codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

001 - 699 ORGANIZATION UNITS – CAMPUSES

001 - 040 HIGH SCHOOL CAMPUSES

Humble High School Kingwood High School Quest High School Pace Program CATE Center Atascocita High School Kingwood Park High School Summer Creek High School Discipline Program Cambridge School

041 - 100 JUNIOR HIGH/MIDDLE SCHOOL CAMPUSES

041 Humble Middle School 042 Kingwood Middle School 043 Creekwood Middle School 044 Atascocita Middle School 045 Riverwood Middle School 046 Timberwood Middle School 047 Ross Sterling Middle School 048 Woodcreek Middle School

101 - 698 ELEMENTARY SCHOOL CAMPUSES

101 Humble Elementary 102 Lakeland Elementary 103 North Belt Elementary 104 Foster Elementary 105 Woodland Hills Elementary 106 Bear Branch Elementary 107 Elm Grove Elementary 108 Oaks Elementary 109 Greentree Elementary 110 Timbers Elementary 111 Pine Forest Elementary

- 268 -


101 - 698 ELEMENTARY SCHOOL CAMPUSES (continued)

112 Deerwood Elementary 113 Willow Creek Elementary 114 Hidden Hollow Elementary 115 Whispering Pines Elementary 116 Shadow Forest Elementary 117 Jack Fields Elementary 118 Oak Forest Elementary 119 Maplebrook Elementary 120 Summerwood Elementary 121 Eagle Springs Elementary 122 Park Lakes Elementary 123 River Pines Elementary 124 Fall Creek Elementary 125 Lakeshore Elementary 126 Atascocita Springs Elementary 199 Community Programs

700 ORGANIZATION UNITS - ADMINISTRATIVE

701 Superintendent's Office o Internal Auditor o General Counsel

702 Board Of Trustees 703 Tax Office

726 - 750 ADMINISTRATIVE - INDIRECT COSTS - LOCALLY DEFINED

726 Financial Services o Benefits Services o Risk Management o Finance Department o Purchasing Department o Budget Department o Accounting & Reporting o Financial Services Operations o Financial Services Training/Support o Financial Services Business Systems o Document Center

727 Technology Services o Documents/Records

732 Human Resources o Professional Development

733 Public Information 739 Student Info Services

- 269 -


800 - 999 ORGANIZATION UNIT - UNDISTRIBUTED COSTS - LOCALLY DEFINED

800 - 899 INSTRUCTIONAL SUPPORT

810 Schools Division o Athletics o Avid Program o International Baccalaureate Program

814 Instructional Technology o Professional Library Support

830 Learning Division o Academics o Academic Competitions o Advanced Academic Program o Career & Technology o Character Development o Elementary Art o ESL/Bilingual o Fine Arts o Foreign Language o Gifted/Talented o Health Services o Instructional Staff Development o Language Arts o Learning Assessment o Mathematics o Music Operations o Physical Education o Pre-Kindergarten o Reading o Science/Health o Social Studies o Special Program Funding o Special Services to Students with Disabilities o Student Support Services

881 Assessment/Evaluation

900 - 997 OTHER SUPPORT SERVICES

901 Security 911 Support Services for Facilities

o Custodial o Grounds o Maintenance o Construction

- 270 -


900 - 997 OTHER SUPPORT SERVICES (continued)

o Transportation o Safety o Central Supplies/Distribution Center o Technical Services

950 Community Development 962 Administration Building 963 ISC Building 974 Print Shop 990 Food Service

998 UNALLOCATED ORGANIZATION UNIT

999 UNDISTRIBUTED ORGANIZATION UNIT

- 271 -


SUMMARY OF PROGRAM INTENT CODES

This summary is designed to be used as a quick reference tool. For a detailed description of program intent codes, please refer to the Financial Accountability System Resource Guide (FASRG) under School Finance on the TEA website www.tea.state.tx.us.

11 Basic Educational Services - curriculum provided for students that are not in special education.

21 Gifted and Talented - assess students for program placement and provide services beyond the basic educational program.

22 Career and Technology - evaluate, place and provide services to prepare students for gainful employment, advanced technical training or for homemaking.

23 Services to Students with Disabilities (Special Education) - evaluate, place and provide services to students who have Individual Educational Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees.

24 SCE Accelerated Education - services in additional to basic for instruction, increasing the amount of quality instructional time for students at risk of dropping out of school (e.g. Federal Title I, Pre-K and Social Workers.)

25 Bilingual Education and Special Language Programs - evaluate, place and provide services intended to make students proficient in English, primary language literacy, composition and academic language related to required courses.

26 SCE Non-disciplinary Alternative Education Programs - AEP Basic Services - provide base level program services to students separated from the regular classroom to a non-disciplinary alternative education program and are at risk of dropping out of school (e.g. PACE, Community Class.)

28 SCE Disciplinary Alternative Education Program - DAEP Basic Services - provide base line services to students who are separated from the regular classroom to a disciplinary alternative education program (e.g. Campus 020 State Comp. Ed.)

29 SCE Disciplinary Alternative Education Program - DAEP state Compensatory Education Supplemental Costs supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program (e.g. Campus 020 Local.)

30 SCE Title I, Part A Schoolwide Activities Related to State Compensatory Education and Other Costs on Campuses with 40% or More Educationally Disadvantaged Students.

- 272 -


SUMMARY OF PROGRAM INTENT CODES (continued)

31 High School Allotment (Formerly Fund 428) - prepare students to go on to higher education, encourage students to take advanced academic course work, increase the rigor of academic course work, align secondary and postsecondary curriculum and support promising high school completion and success initiatives in grades 6 through 12.

32 Prekindergarten (Pre-K) (Effective fiscal year 2011/2012) - The costs incurred for prekindergarten programs designed to develop skills necessary for success in the regular public school curriculum, including language, mathematics and social skills.

91 Athletics and Related Activities - participation in competitive athletic activities, including costs associated with coaching and sponsoring.

99 Undistributed - not clearly attributable to a specific program intent.

Cash Management

The District recognizes that effective cash management is essential to good fiscal management in that interest earnings are a source of revenue to the District. Cash balances are monitored daily to minimize bank balances by only transferring into the accounts the sum of funds necessary to cover disbursements anticipated each day. After allowing for cash flow requirements to support anticipated expenditures, all available funds are invested. The District’s investment portfolio is designed and managed in a prudent manner to obtain reasonable revenue, to be responsive to public trust, and to be in compliance with legal requirements and limitations. Investment objectives are safety of principal, maintenance of sufficient liquidity to meet operating needs, diversification, and optimization of earnings.

Investment Management

Investments are made in accordance with written policies approved by the Board. The investment policies primarily emphasize safety of principal and liquidity and addresses investment diversification, yield, and maturity and the quality of investment management. The policy includes:

A list of the types of authorized investments in which the District funds may be invested.

The maximum allowable stated maturity of any individual investment owned by the District.

- 273 -


For pooled fund groups, the maximum dollar-weighted average maturity allowed based on the stated maturity date of the portfolio.

Methods to monitor the market price of investments acquired with public funds.

A requirement for settlement of all transactions, except investment pool funds and mutual funds, on a delivery versus payment basis.

The investment policy and investment strategy are reviewed annually by the Board. Monthly reports are provided to the Board of Trustees on investment activity. The appropriate District staff receives the mandatory investment training of ten hours every two years.

Debt Management

The District’s debt management procedures and regulations establish responsibilities and guidelines for the issuance of debt obligations and to provide guidelines for the ongoing management of the District’s debt portfolio. The intent of the District is to adhere to sound debt management practices within the highest industry, legal and governmental standards while achieving the lowest cost of capital given established parameters. These procedures are reviewed annually by the Finance Committee and presented to the full Board of Trustees for information and review each year. The debt management objectives of the District are to

Complete debt programs within guidelines communicated to taxpayers.

Obtain citizen input to formulate components of capital improvements programs funded with debt.

Develop financing plans based upon conservative assumptions (i.e. taxable assessed valuations, interest rates, etc).

Provide sufficient debt capacity for current and future capital needs of the District.

The District may finance certain capital improvements, which include but are not limited to:

Purchase of land for future school facilities,

Construction, acquisition and equipment of school facilities,

Renovation of school facilities,

Purchase of school buses,

- 274 -


Refund of outstanding debt obligations, and

Any other purpose legally available to the District pursuant to State law.

Risk Management

The primary objectives of the District’s risk management program are to safeguard District assets and minimize the impact of potential losses. The District maintains adequate protection for property and casualty risk exposures through a public entity risk pool offered by Texas Association of School Board, for the effective and efficient management of the District workers’compensation program. The Board Finance Committee routinely reviews all District insurance programs to assess risk exposure and the appropriate level of coverage. The District’s Safety Department strives to ensure the safety and health of students and employees through its accident prevention program, safety education program, and safety inspections.

Purchasing

The school district objective is to purchase the best products, materials, and services at the lowest practical prices within relevant statutes and policies. Procurement policies accommodate the school district's unique operating environment and needs. School district administrators are not authorized to override state law or board policy. However, they can customize the purchasing function to provide for regulatory compliance while minimizing procedures and related costs. The purchasing function is the result of conscious process design and is reviewed and challenged periodically. The elements are systematic, comprehensive, and creative. It begins with a strategic focus and ends by linking operations, strategy, technology, and human resources school district-wide. Development of this structure is an interactive process which is cross-functional in providing a sense of ownership for user/designers. A good design identifies the best purchasing methods and subsequently employs them throughout the school district. It correlates the diversity of school district operations and the important nature of the services with the timing of service delivery.

The Board of Trustees has adopted rules and procedures for the acquisition of goods and services. The Superintendent or his designee has the authority to determine the method of purchasing. All District contracts, except contracts for the purchase of produce and vehicle fuel, valued at $50,000 or more in the aggregate for each 12 month period, shall be made by the method that provides the best value for the District. Purchases can be made using one of the following methods:

- 275 -


Competitive bidding,

Competitive sealed proposals,

Request for proposals for services other than construction services,

Inter-local contract,

Reverse auction procedure,

Formation of a political subdivision corporation.

In awarding a contract, the District shall consider the following:

Purchase price,

Reputation of the vendor and of the vendor’s goods and services,

Quality of the vendor’s goods or services,

Extent to which the goods or services meet the District’s needs,

Vendor’s past relationship with the District,

Impact on the ability of the District to comply with laws relating to historically underutilized businesses,

Total long-term cost to the District to acquire the goods or services,

Any other relevant factor specifically listed in the request for bids or proposals.

Fund Balance

In order to preserve financial stability, the District has adopted the following fund balance policies:

General Fund – A recognized sign of fiscal health for a school district is an appropriate unassigned fund balance for the General Operating Fund. An appropriate fund balance level is one of the measurements for the School FIRST (Financial Integrity Rating System of Texas) program required for all school districts in the state. The District shall target a yearly

- 276 -


unassigned fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures. This level of unassigned fund balance prepares the District for:

1. Large or unexpected one-time expenditures,

2. Cash flow shortages,

3. Changes in the economy that negatively impact tax collection or expenditure levels, and

4. Changes in state funding.

Debt Service Fund - The District targets a minimum restricted fund balance in the debt service fund of 25% of annual debt service requirements on all outstanding debt.

National School Breakfast and Lunch Program Fund – The fund balance for the National School Breakfast and Lunch Program Fund should not exceed three months of average operational expenditures. Any fund accumulation above the three month limit is used for purposes approved by the Texas Department of Agriculture.

Internal Service Fund – The target committed fund balance for the Internal Service Fund is 20% of total operating expenditures.

Following any year where the audited fund balance falls outside of the above listed targeted ranges or below the minimum requirements, adjustments in budgeted expenditures shall be incorporated into the budget development process for that year. If the Board determines the minimum targeted balance is not attainable in the proposed budget being considered, it shall be the goal of the Board to reach that level within a specified period of time, not to exceed two years.

Additionally, the Board may establish assignments or commitments of fund balance from time to time in order to meet specific District needs. Assignments and commitments of fund balance shall be vetted and approved by the Board Finance Committee. Furthermore, commitments of fund balance shall be submitted to the Board for approval.

Financial Ethics

All trustees, employees, vendors, contractors, consultants, volunteers, and any other parties involved in the District’s financial transactions shall act with integrity and diligence in duties involving the District’s fiscal resources. The District prohibits fraud and financial impropriety which includes but is not limited to:

- 277 -


Forgery or unauthorized alteration of any document or account belonging to the District,

Forgery or unauthorized alteration of a check, bank draft, or any other financial document,

Misappropriation of funds, securities, supplies, or other District assets, including employee time,

Impropriety in the handling of money or reporting of District financial transactions,

Profiteering as a result of inside knowledge of District information or activities,

Unauthorized disclosure of confidential or proprietary information to outside parties,

Unauthorized disclosure of investment activities engaged in or contemplated by the District,

Accepting or seeking anything of material value from contractors, vendors, or other persons providing services or materials to the District, except as otherwise permitted by law or District policy,

Inappropriately destroying, removing, or using records, furniture, fixtures, or equipment,

Failure to provide financial records required by state or local entities,

Failure to disclose conflicts of interest as required by law or District policy, and

Any other dishonest act regarding the finances of the District.

If an investigation substantiates a report of fraud or financial impropriety, the Superintendent or designee shall promptly inform the Board of Trustees of the report, the investigation and any responsive action taken or recommended by the administration. The Superintendent or designee shall ensure that appropriate administrative procedures are developed and implemented to prevent future misconduct.

- 278 -


Budget Process for 2011-12

Introduction

School districts allocate scarce resources to programs and services through the budget process. As a result, the budget process is one of the most important activities undertaken by the district. As a focal point for key resource decisions, the budget process is a powerful tool. A budget process that is well-integrated with other activities of the school district will provide better financial and program decisions and lead to improved operations. This budget process is far more than the preparation of a legal document that appropriates funds. The budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets.

The Humble ISD Board of Trustees and Administration are committed to preparing a budget that fulfills the District’s mission and belief statements. The intent is to provide an exemplary education for all students. Allocating district resources to accomplish this task is laborious and complex. Difficult decisions must be made in setting priorities that ultimately impact each student and employee within the District. Considerable time has been spent in developing this budget by the Board of Trustees, District administration, department directors, campus principals and staff.

Budgeting is an instructionally driven process with a balance of policy choices. It represents a responsive balance between the educational needs of students and the ability of the community and the state to provide the necessary financial support to serve them. The process covers the entire financial cycle starting with budget evaluation and planning and ending with the audited financial statements. The process is comprised of four major phases: Evaluation, Planning, Preparation and Approval.

The Four Major Phases

Evaluation

The prior year budget is evaluated for its effectiveness in attaining identified goals and targets. Evaluation basically involves a review of how funds were expended, what achievements resulted from the expenditure of funds and to what degree these achievements meet the objectives stated

- 279 -


during the planning phase. This evaluation phase is important in determining the next year’s budgetary allocations as well as on a monthly basis throughout the year.

Planning

Planning is an integral part of overall District planning so that the budget effectively reflects the District’s programs and activities and provides the resources to implement them. In the budget planning process, general educational goals are considered as well as input from District and campus level planning and decision-making committees. Budget planning and evaluation are continuous processes occurring on a monthly basis and throughout the fiscal year.

Planning occurs to further define and update the goals and objectives of the District as well as to insure a smooth and timely budgetary cycle. Through planning, the District budget is linked to programs and plans aligned with the District’s Vision and Plan for 2012. Budget resources are then allocated to attain these goals and objectives.

Preparation

According to the Texas Education Code (TEC 44.002) the Superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures for the district. The proposed budget shall be prepared on or before June 30th and covers the fiscal period beginning July 1 through June 30.

The Assistant Superintendent for Financial Services is responsible for compiling all pertinent budget data and projections. This includes estimates of state funding, taxable values, tax rates, and projected utility costs. After the completed campus and departmental budgets have been compiled into a district budget, district leadership reviews them in detail. The review focuses on the instructional impact and includes reallocation of existing funds as well as any additional funding requests. Final decisions are made by the district administration on what to include in the proposed budget that is presented to the Board of Trustees.

Capital improvements are budgeted on a project basis spanning multiple years. Bond proceeds and related interest are accounted for in separate funds for the construction and equipping of school facilities, to purchase school sites, and to renovate or repair existing facilities. The Board of Trustees does not formally adopt the capital project fund budget on an annual basis. However, construction contracts, which set the budget, are approved by the Board for each project. Each major construction contract is approved based on existing availability of bond proceeds. However, the impact of capital project fund budgets must be considered during the annual budget preparation for all other funds. Future operating costs (staffing, utilities, custodial services, etc.) associated with capital improvements and new facilities must be projected and included in the General Fund budget.

- 280 -


Repayment of bonds issued for capital projects must be included in the Debt Service Fund projections.

Approval

During the budget development, the Board of Trustees are kept informed of budget projections and significant issues being addressed by the budget. Presentations are made to the Board at their public meetings. The annual compensation plan that is incorporated into the budget is reviewed and discussed. The Board strives to approve the teacher salary schedule in April to aid the district in its recruiting process. The Board is required to approve the budget no later than June 30.

The Board President shall provide for publication of notice of the budget and proposed tax rate meeting in a newspaper published in the District. The notice shall be published not earlier than the 30th day or later than the 10th day before the date of the hearing. Concurrently with the publication of notice of the budget, the District shall post a summary of the proposed budget on the District’s internet web site. The budget summary must include a comparison to the previous year’s actual spending and information relating to per student and aggregate spending on instruction, instructional support, central administration, district operations, debt service and any other category designated by the TEA Commissioner.

At a board meeting on or before June 30, the Superintendent presents to the Board the budget summary as published and posted for the public. The Board must formally adopt the budget by a majority vote of the Board.

- 281 -


Humble Independent School District2011-12 Budget Calendar

Date Time Meeting Budget Topics

August 1, 2010 Begin Budget Planning

September 14, 2010 5:00 PM Board Finance Committee Meeting

November 30, 2010 5:00 PM Board Finance Committee Meeting

January 10, 2011 1:30-3:30 PM Budget Development Committee Meeting

January 20, 2011 4:30 PM Board Finance Committee Meeting

February 3, 2011 3:00-5:00 PM Budget Development Committee Meeting

February 24, 2011 4:00 PM Board Finance Committee Meeting

February 24, 2011 7:00 PM Budget Workshop

March 7, 2011 8:30AM-3 PM Budget Development Committee Meeting

March 8, 2011 4:00 PM Board Finance Committee Meeting

March 11, 2011 8:30AM-3 PM Budget Development Committee Meeting

March 23, 2011 1:30-3:30 PM Budget Development Committee Meeting

March 29, 2011 6:00 PM Special Board Meeting

April 5, 2011 1:30-3:30 PM Budget Development Committee Meeting

April 12, 2011 5:00 PM Board Finance Committee Meeting

April 12, 2011 6:00 PM Special Board Meeting

April 14, 2011 6:00 PM Budget Workshop

April 19, 2011 4:00 PM Board Finance Committee Meeting

May 3, 2011 1:30-3:30 PM Budget Development Committee Meeting

May 17, 2011 1:30-3:30 PM Budget Development Committee Meeting

May 19, 2010 4:30 PM Board Finance Committee Meeting

May 24, 2011 6:00 PM Budget Workshop

June 9, 2010 1:30-3:30 PM Budget Development Committee Meeting Finalize Proposed 2011-12 Budget

June 14, 2011 4:00 PM Board Finance Committee Meeting Final Budget Overview

June 15, 2011 Notice of Public Meeting

June 20, 2011 2011-12 Budget Must Be Prepared

June 21, 2011 6:00 PM Tentative Budget Workshop Proposed 2011-12 Budget

June 30, 2011 6:00 PM Special Board MeetingBudget Hearing, Agenda Items, and Adoption of the 2011-12 Budget

September 2011 Certified Appraisal Value from HCAD

October 11, 2011 7:00 PM Regular Board Meeting Adoption of 2011 Tax Rate & Tax Roll

- 282 -


Budget Administration and Management Following the budget adoption, the process of administering and managing the budget begins. The process is ongoing throughout the fiscal year to ensure that accounts do not exceed authorized amounts and they are used for the intended proper and legal uses.

Expenditure Control and Approval

Humble ISD uses a 20-digit detailed account code called a line item. This code is segmented into fund, function, object, sub-object, organization, program intent, activity, and for certain funds, a program code. Organization codes are considered cost centers and have corresponding budget managers assigned to each. There are exceptions to this rule. If a budget manager has district-wide responsibility, some costs are allocated to line items with multiple organization codes.

Each budget manager is authorized to approve expenditures for the funds within their budgets. The District uses the financial software system to account for these funds. This system monitors line items to ensure that available budget balances are not exceeded.

Budget Transfers and Amendments

During the course of the fiscal year, budget managers may find it necessary to make changes to their original budget estimates. Budget managers may transfer funds within their budgets within the same functional level if the transfer is less than $5,000. If the budget manager desires to transfer funds across functional categories, an electronic transfer request is made and submitted to the Budget Department. By District policy, this type of request is considered a budget amendment and must be approved by the Board prior to transfer of the funds. The Budget Department compiles all amendment requests each month and presents them to the Board for approval at the regular monthly board of Trustees meeting.

Also included for Board approval are amendment requests to increase or decrease the overall total appropriations in a fund. This occurs when new revenue sources are identified and earmarked for expenditure or projected revenues are determined to be more or less than previously estimated such that appropriations need to be increased or decreased. The Board may also approve appropriation of a fund balance which increases appropriations.

- 283 -


Purchase Orders

Purchase orders are required for purchases of all tangible goods. A campus/organization enters a requisition into the accounting system. The account is automatically checked for adequate availability of funds. Requests go through an approval process before being printed in the Purchasing Department. The purchase order is then mailed or faxed to the approved vendor. At the same time, the funds are encumbered so as to provide necessary budget control.

After the goods or services are physically received, the recipient electronically acknowledges receipt of the purchase order and sends it to the Accounts Payable Department. The Accounts Payable Department receives the invoice and matches it to the receiving copy and the purchase order prior to payment. Once these agree, funds are disbursed to the vendor. The encumbrance is then liquidated at the time of payment.

Reporting to the Texas Education Agency (TEA)

The District submits its annual budget, student attendance information, and its end-of-year financial status through a system called Public Education Information Management System (PEIMS). Transmission dates are established by TEA. The PEIMS system provides TEA and districts across the state with a wealth of demographic attendance and financial information.

Monthly Financial Report

At each regular monthly Board meeting, the District’s accounting staff prepares a fund by fund reporting for legally adopted funds. These reports are prepared showing the summary of revenues and expenditures both on a monthly and year-to-date basis. These reports also show a percentage of revenues collected and a percentage of budgets expended. In addition to these fund reports, information regarding investments is presented to the Board of Trustees.

FINANCIAL SECTION

- 287 -

FINANCIAL SECTION

Introduction The Financial Section provides specific fiscal information for the various District funds. By law, the Board of Trustees must approve annual budgets for the General Fund, the Debt Service Fund, and the National School Breakfast and Lunch Program Fund. The Combined Budget Summary on the following page summarizes the 2011-12 approved budgets for these funds.

Humble ISD’s governmental funds include the General Fund, Debt Service Fund, Capital Projects Fund, and Special Revenue Funds (which include the National School Breakfast and Lunch Program Fund). As of the end of the current fiscal year, the District’s governmental funds reported combined ending fund balances of $163,896,742, a decrease of $8,161,714. Approximately 41.1% of this total amount ($67,335,790) constitutes unassigned fund balance. The remainder of fund balance is restricted, committed, or assigned to indicate that it is not available for new spending because it has already been restricted, committed, or assigned (1) to pay debt service ($35,141,232), (2) for capital projects ($50,511,919), (3) for federal, state, or local grants ($5,660,889), (4) for activity funds ($2,119,199), and for other purposes ($3,127,713). A summary of the governmental funds for the past four years as well the current year’s budget is included in this Financial Section.

The Financial Section includes detailed financial schedules for each of the District’s governmental funds whose budgets are formally board approved as well as those governmental funds whose budgets are not formally board approved. The Capital Projects and Special Revenues, as well as the District’s Proprietary Fund are not required to be board approved. Detailed information on each of these funds can also be found in the Introductory Section of this report.

- 288 -

FINANCIAL SECTION

Humble Independent School DistrictCombined Budget Summary

Fiscal Year Ending June 30, 2012

Debt National SchoolGeneral Service Breakfast and

Fund Fund Lunch Program TotalRevenues

Local 122,885,881$ 43,289,794$ 8,136,020$ 174,311,695$ State 119,419,314 6,394,263 75,000 125,888,577 Federal 45,000 - 6,205,728 6,250,728

Total 242,350,195$ 49,684,057$ 14,416,748$ 306,451,000$

ExpendituresInstruction 151,424,599$ -$ -$ 151,424,599$ Instructional Resources and Media Services 2,761,729 - - 2,761,729 Curriculum / Instructional Staff Development 2,887,998 - - 2,887,998 Instructional Leadership 2,025,096 - - 2,025,096 School Leadership 16,620,045 - - 16,620,045 Guidance, Counseling and Evaluation Services 11,691,878 - - 11,691,878 Social Work Services 128,970 - - 128,970 Health Services 2,624,155 - - 2,624,155 Student (Pupil) Transportation 8,549,512 - - 8,549,512 Food Services - - 13,726,242 13,726,242 Co-curricular/Extracurricular Activities 6,874,725 - - 6,874,725 General Administration 6,431,250 - - 6,431,250 Plant Maintenance and Operations 25,850,694 - 601,001 26,451,695 Security and Monitoring Services 2,380,936 - 53,505 2,434,441 Data Processing Services 2,204,634 - - 2,204,634 Community Services 623,079 - - 623,079 Debt Service - 48,133,415 - 48,133,415 Facilities Acquisition - - - - Juvenile Justice Alternative Education 95,000 - - 95,000 Tax Increment Fund 5,548,355 1,564,796 - 7,113,151 Other Governmental Charges 1,335,000 - - 1,335,000

Total 250,057,655$ 49,698,211$ 14,380,748$ 314,136,614$

Excess (Deficiency) of RevenuesOver (Under) Expenditures (7,707,460)$ (14,154)$ 36,000$ (7,685,614)$

Other Financing Sources and (Uses)Sale of Real and Personal Property -$ -$ -$ -$ Transfers In - 50,000 - 50,000 Other Resources - - - - Transfers Out (Use) - - (36,000) (36,000)

Total -$ 50,000$ (36,000)$ 14,000$

Net Changes in Fund Balance (7,707,460)$ 35,846$ -$ (7,671,614)$

Projected Fund Balances - July 1 70,463,503 35,141,232 5,203,247 110,807,982

Projected Fund Balances - June 30 62,756,043$ 35,177,078$ 5,203,247$ 103,136,368$

- 289 -

FINANCIAL SECTION

Humble Independent School DistrictGovernmental Funds Summary


2007-08 2008-09 2009-10 2010-11 2011-12Actual Actual Actual Actual Budget

(Audited) (Audited) (Audited) (Unaudited) AdoptedRevenues

Local 153,961,003$ 51.91% $177,284,512 52.29% $185,241,167 53.23% $182,712,680 51.92% $175,000,776 55.21%

State 129,766,436 43.76% 145,855,469 43.03% 136,090,601 39.10% 123,715,184 35.16% 126,697,559 39.97%

Federal 12,833,418 4.33% 15,852,622 4.68% 26,704,091 7.67% 45,458,100 12.92% 15,276,562 4.82%

Total 296,560,857$ 100.00% 338,992,603$ 100.00% 348,035,859$ 100.00% 351,885,964$ 100.00% 316,974,897$ 100.00%

Expenditures

Instruction 146,092,180$ 36.05% 153,986,370$ 38.32% 172,213,331$ 41.56% 180,753,939$ 47.97% 163,028,378$ 43.46%

Instructional Resources and Media Services 2,939,572 0.73% 2,618,651 0.65% 2,841,534 0.69% 2,831,895 0.75% 2,783,895 0.74%

Curriculum Development and Instructional 4,600,287 1.13% 3,808,878 0.95% 4,409,623 1.06% 5,097,453 1.35% 4,263,688 1.14% Staff Development

Instructional Leadership 2,133,732 0.53% 2,421,801 0.60% 2,721,080 0.66% 2,514,949 0.67% 2,275,173 0.61%


Guidance, Counseling and Evaluation Services 11,122,782 2.74% 11,042,630 2.75% 12,167,545 2.94% 13,430,736 3.56% 11,820,453 3.15% Social Work Services 256,088 0.06% 308,803 0.08% 327,958 0.08% 264,841 0.07% 128,970 0.03% Health Services 2,356,349 0.58% 2,336,736 0.58% 2,524,865 0.61% 2,736,017 0.73% 2,650,711 0.71%

Student (Pupil) Transportation 8,286,710 2.04% 11,056,246 2.75% 8,313,068 2.01% 9,001,787 2.39% 11,792,410 3.14%

Food Services 10,222,943 2.52% 11,014,397 2.74% 11,422,103 2.76% 12,975,213 3.44% 13,726,242 3.66%

Co-curricular/Extracurricular Activities 10,110,177 2.49% 9,623,802 2.40% 10,259,366 2.48% 11,133,266 2.95% 6,917,464 1.84%

General Administration 5,880,191 1.45% 6,055,997 1.51% 6,167,244 1.49% 6,375,560 1.69% 6,467,958 1.72%


Security and Monitoring Services 1,868,415 0.46% 2,084,133 0.52% 2,261,883 0.55% 3,014,187 0.80% 2,434,441 0.65%

Data Processing Services 3,691,574 0.91% 3,055,977 0.76% 3,862,052 0.93% 3,690,772 0.98% 2,837,763 0.76%

Community Services 1,450,106 0.36% 1,023,489 0.25% 1,008,558 0.24% 1,070,472 0.28% 807,884 0.22%

Debt Service 44,726,858 11.03% 47,813,197 11.90% 49,864,731 12.03% 48,962,576 12.99% 48,133,415 12.83%

Facilities Acquisition 101,569,180 25.05% 82,410,629 20.51% 66,937,757 16.15% 16,781,674 4.45% 43,382,299 11.56%

Juvenile Justice Alternative Education 208,270 0.05% 269,080 0.07% 92,300 0.02% 86,950 0.02% 95,000 0.03%

Tax Increment Fund 5,214,656 1.29% 6,482,747 1.61% 11,642,730 2.81% 8,376,196 2.22% 5,548,355 1.48%

Payment to Other Governmental Charges 1,009,607 0.25% 1,190,168 0.30% 1,298,101 0.31% 1,313,349 0.35% 2,899,796 0.77%

Total 405,448,935$ 100.00% 401,817,320$ 100.00% 414,348,179$ 100.00% 376,928,937$ 100.00% 375,137,430$ 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (108,888,078)$ (62,824,717)$ (66,312,320)$ (25,042,973)$ (58,162,533)$

Other Financing Sources and (Uses) Refunding Bonds Issued 29,285,000$ -$ -$ 33,365,000$ -$ Capital Related Debt Issued 76,285,000 - 73,510,000 24,030,000 -

Sale of Real and Personal Property 129,833 256,423 420,336 235,155 - Transfers In 5,792,982 1,562,058 157,546 144,345 50,000 Premium or Discount on Issuance of Bonds 1,817,325 - 6,029,604 5,591,402 - Other Resources 554,114 363,695 319,162 - - Transfers Out (Use) (5,792,982) (1,562,058) (238,281) (9,019,380) (71,000) Other (Uses) - Pmt to Refunded Bonds Agent (29,981,988) - - (37,465,263) -

78,089,284$ 620,118$ 80,198,367$ 16,881,259$ (21,000)$

Net Changes in Fund Balance (30,798,794)$ (62,204,599)$ 13,886,047$ (8,161,714)$ (58,183,533)$

Total Fund Balance - July 1 251,175,802 220,377,008 158,172,409 172,058,456 163,896,742

Total Fund Balance - June 30 220,377,008$ 158,172,409$ 172,058,456$ 163,896,742$ 105,713,209$

- 290 -

FINANCIAL SECTION

General Fund

Introduction

The General Fund is established to account for resources that finance the fundamental operations of the District. All revenues and expenditures not required to be accounted for in another fund are accounted for in this fund. The predominant sources of revenue are from local property tax collections and state funding. Expenditures funded with General Fund revenues provide for the general educational services for all students, including salaries and related benefits, utilities, instructional supplies, insurance, facilities maintenance, athletics, and instructional and administrative contractual services. As required by TEA, this fund is budgeted annually. Fund balance may be appropriated only through official board action.

Revenue

During the previous five years, the District’s tax base grew from $7.7 billion to $10.6 billion, an increase of over 36%. The major growth was real residential single family property which represents approximately 75% of the total tax base. Real commercial property represents the next largest portion of the tax base at approximately 11%. The District experienced a slight decline of approximately .6% in the 2010-11 fiscal year due to the economic downturn. The tax base is projected to remain relatively flat for 2011-12.

Prior to the 2006-07 fiscal year, the State of Texas provided funding for public education via a financing formula which weighed student attendance levels, property value per student, the District’s tax effort, and regional variations in payroll and other costs. In November 2005, the Texas Supreme Court ruled in West Orange-Cove vs Neeley that the school finance system in Texas violated a provision in the Texas Constitution which prohibits a state property tax. The court ruled that the state’s control of local taxation for education amounted to a state property because the majority of all school districts were at or within five cents of the statutory tax rate cap of $1.50 of maintenance and operations (M&O) and districts did not have “meaningful discretion” over the tax rate levied. In response to this decision, in 2006 the Legislature enacted House Bill 1 (HB1) and House Bill 2 (HB2). This legislation required school districts to compress their M&O tax rates to 88.67% of the 2005 rate in the 2006-07 school year and to 66.67% of the 2005 tax rate in the 2007-08 school year. Districts may tax four cents above the compressed rate without voter approval, but must obtain voter approval in order to access the remaining pennies up to the statutory M&O cap of $1.17. Accordingly, Humble ISD reduced its M&O tax rate from $1.50 in 2005-06, to $1.37 in 2006-07, and then to $1.04 in 2007-08. On November 22, 2008, the District held a successful tax rate election to increase the M&O tax rate by thirteen cents bringing the total tax rate to the $1.17 cap.

- 291 -

FINANCIAL SECTION

In order to ensure that no district lost money due to the tax relief effort, the Legislature created a new “hold-harmless” provision under HB1 guaranteeing each district a “targeted amount” of revenue per student as long as the district did not adopt a tax rate below its compressed tax rate. The initial target revenue amounts ranged from $2,441 to $121,972 per student in Weighted Average Daily Attendance (WADA). The discrepancy in the amount of funding available to different school districts has caused much controversy among school officials, legislators, and taxpayers.

The 82nd Texas Legislature Session ended with a dismal outlook. For the first time in 60 years, the Legislature failed to finance the estimated cost of current law funding formulas. The Foundation Program state aid was decreased by $4 billion. In addition, reductions of approximately $1.3 billion were made to special programs and grant funding. The reduction in state aid, coupled with declining property values, forced districts to make significant budget reductions for fiscal year 2011-12l. Major reductions, increasing accountability standards, and continuing inequity in state funding have made the likelihood of public school finance litigation a reality.

Expenditures

Expenditures funded with General Fund revenues provide for the general educational services for all students. Of these expenditures, salaries and related benefits costs comprise the largest expenditure category followed by contracted services which is predominantly expenditures for utilities.

The District’s Board of Trustees appointed a Board Finance Committee to work with administration to devise a plan to meet the District’s fund balance policy of unassigned fund balance to be between 17% and 25% of total operating expenditures while planning for a balanced budget in 2012-13. With the State funding reductions, student population changes, cost increases and additional student educational needs, this greatly impacted the District’s budget and financial operations for 2011-12.

In order to plan for these operating revenue reductions in a way that best projects fiscal stability for the District, the recommended 2011-12 District operating budget reduced expenditures by over $24 million.

All District budget function areas were reduced. Approximately $18 million of the total $24 million in budget reductions were in personnel reductions. A total of 297 positions were eliminated, including 207 teaching positions, 28 administrative positions, 46 office professional and paraprofessional positions, and 16 other support positions. Increasing class size to a maximum 24 for grades 3 and 4, and increasing secondary teacher schedules from 5 to 6 periods a day are the specific impacts of teaching reductions. Fortunately, the combination of our Early Notification Incentive Program and the receipt of $5.5 million in one-year Federal Education Jobs Funds protected the District from further personnel reductions.

- 292 -

FINANCIAL SECTION

For the second consecutive year, the budget was adopted with no additional compensation for employees. In an effort to minimize the inevitability of increased medical coverage costs without reducing employee coverage, all employee benefit programs were outsourced. Additionally, as the District did in the fall of 2010, the fiscal condition of the District will be assessed in the early fall of 2011 to determine if any compensation increases can be awarded to employees.

For the 2011-12 budget year, the District’s budgeted revenue per student in average daily attendance equals $7,127 while in 2010-11 it was $7,247. Budgeted expenditures per student in average daily attendance equal $7,354 while in 2010-11 it was $7,412. These averages are based upon projected average daily attendance of 34,005 and 33,176 in 2011-12 and 2010-11 respectively.

TEA requires that expenditures be classified by program intent code. The General Fund supports basic educational programs for all of its students. It also provides programming for 12,447 Economically Disadvantaged students, 3,208 Limited English Proficient Students, 3,127 Special Education students, 6,268 Career and Technology Education students, 3,142 Bilingual/ESL students, and 2,639 Gifted and Talented Students. Basic educational programming, program intent code 11, totals approximately 42% of all expenditures. Expenditures not required by TEA to be distributed by type of programming, program intent code 99, total approximately 33% of the General Fund expenditures. The remaining 25% of expenditures are spread across the above special programming categories.

Fund Balance

The adopted 2010-11 General Fund budget was a deficit of $13,300,743 while the fiscal year ended with actual revenues and other resources less than actual expenditures and other uses of $14,109,460 (unaudited). This resulted in an unassigned fund balance at June 30, 2011 (unaudited) of $67,335,790 (27.38%).

The Board of Trustees adopted a deficit budget for 2011-12 of $7,707,460 with a projected unassigned fund balance of $60.6 million. While unassigned fund balance is projected to decrease through 2014-15, the District will strive to maintain the fund balance target per board policy.

- 293 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Summary by Function


2007-08 2008-09 2009-10 2010-11 2011-12Actual Actual Actual Actual Adopted

(Audited) (Audited) (Audited) (Unaudited) BudgetRevenues

Local 104,352,350$ 47.00% 122,334,914$ 47.81% 124,307,770$ 48.97% 124,083,037$ 51.61% 122,885,881$ 50.70%State 117,377,534 52.87% 133,225,904 52.07% 129,050,365 50.84% 115,954,903 48.23% 119,419,314 49.28%Federal 285,211 0.13% 309,689 0.12% 473,445 0.19% 384,916 0.16% 45,000 0.02%

Total 222,015,095$ 100.00% 255,870,507$ 100.00% 253,831,580$ 100.00% 240,422,856$ 100.00% 242,350,195$ 100.00%

ExpendituresInstruction 136,719,434$ 61.10% 139,913,707$ 61.59% 153,978,260$ 60.69% 147,129,221$ 59.83% 151,424,599$ 60.56%Instructional Resources and Media Services 2,803,805 1.25% 2,506,656 1.10% 2,758,880 1.09% 2,773,592 1.13% 2,761,729 1.10%Curriculum / Instructional Staff Development 2,562,318 1.15% 2,069,828 0.91% 2,532,793 1.00% 2,559,978 1.04% 2,887,998 1.15%Instructional Leadership 1,845,602 0.82% 1,981,969 0.87% 2,378,684 0.94% 1,752,651 0.71% 2,025,096 0.81%School Leadership 14,717,589 6.58% 15,611,839 6.87% 17,203,020 6.78% 18,023,432 7.33% 16,620,045 6.65%Guidance, Counseling and Evaluation Services 9,690,979 4.33% 9,943,613 4.38% 10,983,500 4.33% 10,471,962 4.26% 11,691,878 4.68%Social Work Services 255,857 0.11% 308,135 0.14% 327,958 0.13% 261,968 0.11% 128,970 0.05%Health Services 2,201,593 0.98% 2,252,954 0.99% 2,463,390 0.97% 2,644,816 1.08% 2,624,155 1.05%Student (Pupil) Transportation 7,878,028 3.52% 7,216,763 3.18% 7,629,507 3.01% 8,233,070 3.35% 8,549,512 3.42%Co-curricular/Extracurricular Activities 5,763,807 2.58% 5,704,425 2.51% 6,359,031 2.51% 6,677,492 2.72% 6,874,725 2.75%General Administration 5,837,542 2.61% 5,835,878 2.57% 6,126,522 2.41% 6,221,551 2.52% 6,431,250 2.57%Plant Maintenance and Operations 23,958,068 10.71% 23,196,685 10.21% 25,014,973 9.86% 25,506,812 10.37% 25,850,694 10.34%Security and Monitoring Services 1,684,793 0.75% 1,807,642 0.80% 2,153,765 0.85% 2,452,041 1.00% 2,380,936 0.95%Data Processing Services 1,780,239 0.80% 1,714,420 0.75% 1,751,547 0.69% 2,279,345 0.93% 2,204,634 0.88%Community Services 708,161 0.32% 654,120 0.29% 669,894 0.26% 691,173 0.28% 623,079 0.25%Facilities Acquisition - 0.00% - 0.00% - 0.00% 1,633 0.00% - 0.00%Juvenile Justice Alternative Education 208,270 0.09% 269,080 0.12% 92,300 0.04% 86,950 0.04% 95,000 0.04%Tax Increment Fund 4,139,880 1.85% 4,990,009 2.20% 9,982,966 3.93% 6,811,400 2.77% 5,548,355 2.22%Payment to Other Governmental Charges 1,009,607 0.45% 1,190,168 0.52% 1,298,101 0.51% 1,313,349 0.53% 1,335,000 0.53%

Total 223,765,572$ 100.00% 227,167,891$ 100.00% 253,705,091$ 100.00% 245,892,436$ 100.00% 250,057,655$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures (1,750,477)$ 28,702,616$ 126,489$ (5,469,580)$ (7,707,460)$

Other Financing Sources and (Uses)Sale of Real and Personal Property 129,833$ 256,423$ 420,336$ 235,155$ -$ Transfers In 623 - - - - Other Resources 554,114 363,695 319,162 - - Transfers Out (Use) - - (80,735) (8,875,035) -

Total 684,570$ 620,118$ 658,763$ (8,639,880)$ -$

Net Changes in Fund Balance (1,065,907) 29,322,734 785,252 (14,109,460) (7,707,460)

Total Fund Balance - July 1 55,530,884$ 54,464,977$ 83,787,711$ 84,572,963$ 70,463,503$

Unspent Funds & Adjustments - - - - -

Total Fund Balance - June 30 54,464,977$ 83,787,711$ 84,572,963$ 70,463,503$ 62,756,043$

Less Reserved/Designated Fund Balance /Non-spendable/Assignments* 19,798,372 19,732,380 20,088,969 3,127,713 2,124,185

Total Unassigned Fund Balance* 34,666,605$ 64,055,331$ 64,483,994$ 67,335,790$ 60,631,858$

Number of Days 57 103 93 100 89 Fund Balance - Percentage 15.5% 28.2% 25.4% 27.4% 24.2%Fund Balance - 90 Days 55,175,073$ 56,014,001$ 62,557,420$ 60,631,012$ 61,658,052$

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011. In accordance with Policy CE LOCAL, amounts for assignments and commitments of fund balances will be determined subsequent to fiscal year end.

Note: The District shall target a yearly unassigned general fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures.

- 294 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Summary by Object




Local 104,352,350$ 47.00% 122,334,914$ 47.81% 124,307,770$ 48.97% 124,083,037$ 51.61% 122,885,881$ 50.70%State 117,377,534 52.87% 133,225,904 52.07% 129,050,365 50.84% 115,954,903 48.23% 119,419,314 49.28%Federal 285,211 0.13% 309,689 0.12% 473,445 0.19% 384,916 0.16% 45,000 0.02%

Total 222,015,095$ 100.00% 255,870,507$ 100.00% 253,831,580$ 100.00% 240,422,856$ 100.00% 242,350,195$ 100.00%

ExpendituresPayroll 193,613,544$ 86.53% 198,013,300$ 87.17% 216,869,392$ 85.48% 210,269,707$ 85.51% 216,044,762$ 86.40%Professional & Contracted Services 16,187,032 7.23% 15,971,886 7.03% 16,888,338 6.66% 17,603,142 7.16% 16,443,762 6.58%Supplies and Materials 5,394,688 2.41% 4,965,909 2.19% 5,715,521 2.25% 6,350,111 2.58% 7,227,280 2.89%Other Operating Costs 7,844,521 3.51% 7,968,970 3.50% 13,850,515 5.46% 10,922,728 4.45% 10,250,786 4.09%Debt Service - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Capital Outlay 725,787 0.32% 247,826 0.11% 381,325 0.15% 746,748 0.30% 91,065 0.04%

Total 223,765,572$ 100.00% 227,167,891$ 100.00% 253,705,091$ 100.00% 245,892,436$ 100.00% 250,057,655$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures (1,750,477)$ 28,702,616$ 126,489$ (5,469,580)$ (7,707,460)$

Other Financing Sources and (Uses)Sale of Real and Personal Property 129,833$ 256,423$ 420,336$ 235,155$ -$ Transfers In 623 - - - - Other Resources 554,114 363,695 319,162 - - Transfers Out (Use) - - (80,735) (8,875,035) -

Total 684,570$ 620,118$ 658,763$ (8,639,880)$ -$

Net Changes in Fund Balance (1,065,907)$ 29,322,734$ 785,252$ (14,109,460)$ (7,707,460)$

Total Fund Balances - July 1 55,530,884 54,464,977 83,787,711 84,572,963 70,463,503

Total Fund Balances - June 30 54,464,977$ 83,787,711$ 84,572,963$ 70,463,503$ 62,756,043$

Less Reserved/Designated Fund Balance /Non-spendable/Assignments* 19,798,372 19,732,380 20,088,969 3,127,713 2,124,185

Total Unassigned Fund Balance* 34,666,605$ 64,055,331$ 64,483,994$ 67,335,790$ 60,631,858$

Fund Balance - Percentage 15.49% 28.20% 25.42% 27.38% 24.25%

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011. In accordance with Policy CE LOCAL, amounts for assignments and commitments of fund balances will be determined subsequent to fiscal year end.


Humble Independent School DistrictGeneral Operating Fund Summary of Expenditures by Program



(Audited) (Audited) (Audited) (Unaudited) AdoptedProgram Intent Code

11-Basic Educational Services 98,623,559$ 44.08% 98,119,939$ 43.20% 103,550,492$ 40.82% 111,890,734$ 45.51% 105,591,955$ 42.23%21-Gifted and Talented 5,774,411 2.58% 4,895,082 2.15% 5,779,352 2.28% 8,051,219 3.27% 7,295,513 2.92%22-Career and Technology 4,081,955 1.82% 4,190,869 1.84% 4,675,176 1.84% 5,379,458 2.19% 5,000,800 2.00%23-Special Education 26,402,185 11.80% 29,398,222 12.94% 33,995,794 13.40% 18,217,217 7.41% 33,164,725 13.26%24/26/27/28/29/30-Accelerated Education 4,243,902 1.90% 6,374,531 2.81% 6,758,985 2.66% 7,136,431 2.90% 6,611,567 2.64%25-Bilingual Education 5,733,085 2.56% 5,923,005 2.61% 6,568,012 2.59% 1,456,069 0.59% 1,052,481 0.42%31-High School Allotment 0 0.00% 0 0.00% 2,591,100 1.02% 2,799,874 1.14% 2,771,072 1.11%91-Athletics and Related 4,342,724 1.94% 4,181,040 1.84% 4,851,265 1.91% 5,185,307 2.11% 5,119,479 2.05%99-Undistributed 74,563,751 33.32% 74,085,203 32.61% 84,934,915 33.48% 85,776,127 34.88% 83,450,063 33.37%Total 223,765,572$ 100.00% 227,167,891$ 100.00% 253,705,091$ 100.00% 245,892,436$ 100.00% 250,057,655$ 100.00%

- 295 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Summary of Revenues



(Audited) (Audited) (Audited) (Unaudited) Adopted

LocalProperty Taxes - Local 99,802,137$ 44.81% 119,526,626$ 46.61% 115,852,702$ 45.50% 115,804,206$ 48.10% 116,016,843$ 47.88%Property Taxes - Tax Increment Fund - 0.00% - 0.00% 6,211,642 2.44% 5,844,038 2.43% 5,844,038 2.41%Interest on Investments 2,573,711 1.16% 848,685 0.33% 181,430 0.07% 158,300 0.07% 172,300 0.07%Local - Other 1,544,779 0.69% 1,590,782 0.62% 1,590,867 0.62% 1,651,284 0.69% 411,500 0.17%Athletic Activities 431,723 0.19% 368,821 0.14% 471,129 0.19% 625,209 0.26% 441,200 0.18%

Total 104,352,350$ 46.85% 122,334,914$ 47.70% 124,307,770$ 48.82% 124,083,037$ 51.55% 122,885,881$ 50.71%

StatePer Capita/Foundation School Program 106,958,507$ 48.03% 122,137,202$ 47.62% 116,783,557$ 45.87% 103,086,980$ 42.84% 106,757,313$ 44.05%TRS on-Behalf 10,417,060 4.68% 11,088,702 4.32% 12,266,808 4.82% 12,824,018 5.33% 12,662,001 5.22%Miscellaneous 1,967 0.00% - 0.00% - 0.00% 43,905 0.02% - 0.00%

Total 117,377,534$ 52.71% 133,225,904$ 51.94% 129,050,365$ 50.69% 115,954,903$ 48.19% 119,419,314$ 49.27%

FederalFederal Revenues - Shars/Medicaid/Misc. 285,211$ 0.13% 309,689$ 0.12% 473,445$ 0.19% 384,916$ 0.16% 45,000$ 0.02%

Total 285,211$ 0.13% 309,689$ 0.12% 473,445$ 0.19% 384,916$ 0.16% 45,000$ 0.02%

Other Financing SourcesSale of Property 129,833$ 0.06% 256,423$ 0.10% 420,336$ 0.17% 235,155$ 0.10% -$ 0.00%Operating Transfers In 623 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Other Resources 554,114 0.25% 363,695 0.14% 319,162 0.13% - 0.00% - 0.00%

Total 684,570$ 0.31% 620,118$ 0.24% 739,498$ 0.30% 235,155$ 0.10% -$ 0.00%

Total Revenues 222,699,665$ 100.00% 256,490,625$ 100.00% 254,571,078$ 100.00% 240,658,011$ 100.00% 242,350,195$ 100.00%

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

Thousands

2007-08 2008-09 2009-10 2010-11 2011-12

General Operating Fund RevenuesLocal State Federal Other

- 296 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund Summary of Expenditures by Function/Object

2011-12 Adopted Budget

Professional Supplies Other Other Inter-and Contracted and Operating Capital governmental % of

Function Payroll Services Materials Costs Outlay Charges Total Budget

Instruction 147,808,463$ 1,132,149$ 2,023,355$ 444,032$ 16,600$ -$ 151,424,599$ 60.56%

Instructional Resources and Media Services

2,561,611 101,428 65,145 1,300 32,245 - 2,761,729 1.10%

Curriculum / Instructional Staff Development

2,314,760$ 99,844$ 186,823$ 286,571$ -$ -$ 2,887,998$ 1.15%

Instructional Leadership 1,884,480 6,289 65,181 62,146 7,000 - 2,025,096 0.81%

School Leadership 16,434,930$ 40,006$ 93,960$ 51,149$ -$ -$ 16,620,045$ 6.65%

Guidance, Counseling and Evaluation Services

11,403,071 147,765 111,629 27,413 2,000 - 11,691,878 4.68%

Social Work Services 126,986$ -$ 1,984$ -$ -$ -$ 128,970$ 0.05%

Health Services 2,588,307 3,000 27,166 3,400 2,282 - 2,624,155 1.05%

Student Transportation 6,283,316$ 271,910$ 1,842,920$ 146,366$ 5,000$ -$ 8,549,512$ 3.42%

Co-curricular and Extracurricular Activities

4,925,358 345,531 556,996 1,046,840 - - 6,874,725 2.75%

General Administration 4,924,043$ 804,474$ 173,360$ 519,463$ 9,910$ -$ 6,431,250$ 2.57%

Plant Maintenance and Operations 10,682,179 11,313,619 1,808,868 2,035,250 10,778 - 25,850,694 10.34%

Security and Monitoring Services 1,969,341$ 157,132$ 183,863$ 68,350$ 2,250$ -$ 2,380,936$ 0.95%

Data Processing Services 1,542,292 587,915 70,827 3,600 - - 2,204,634 0.88%

Community Services 595,625$ 2,700$ 15,203$ 6,551$ 3,000$ -$ 623,079$ 0.25%

Juvenile Justice Alternative Education

- - - - - 95,000 95,000 0.04%

Tax Increment Fund -$ -$ -$ 5,548,355$ -$ -$ 5,548,355$ 2.22%

Other Intergovernmental Charges - 1,335,000 - - - - 1,335,000 0.53%

Total 216,044,762$ 16,348,762$ 7,227,280$ 10,250,786$ 91,065$ 95,000$ 250,057,655$

% of Budget 86.40% 6.54% 2.88% 4.10% 0.04% 0.04% 100.00%

- 297 -

FINANCIAL SECTION




(Audited) (Audited) (Audited) (Unaudited) BudgetInstruction

Payroll 134,087,517$ 137,095,394$ 150,748,999$ 143,736,882$ 147,808,463$ Professional and Contracted Services 834,937 1,015,966 1,036,090 1,055,166 1,132,149 Supplies and Materials 1,645,107 1,650,185 1,879,379 1,893,711 2,023,355 Other Operating Costs 127,936 132,871 288,379 322,873 444,032 Capital Outlay 23,937 19,291 25,413 120,589 16,600

Total 136,719,434$ 139,913,707$ 153,978,260$ 147,129,221$ 151,424,599$

Instructional Resources and Media ServicesPayroll 2,649,808$ 2,340,241$ 2,556,006$ 2,572,174$ 2,561,611$ Professional and Contracted Services 79,636 86,693 88,564 93,140 101,428 Supplies and Materials 73,376 58,620 53,181 57,305 65,145 Other Operating Costs 985 - - 175 1,300 Capital Outlay - 21,102 61,129 50,798 32,245

Total 2,803,805$ 2,506,656$ 2,758,880$ 2,773,592$ 2,761,729$

Curriculum / Instructional Staff DevelopmentPayroll 2,018,099$ 1,609,748$ 1,909,783$ 1,979,255$ 2,314,760$ Professional and Contracted Services 182,447 134,302 120,087 119,924 99,844 Supplies and Materials 166,274 143,142 161,344 150,249 186,823 Other Operating Costs 166,666 164,366 330,776 291,568 286,571 Capital Outlay 28,832 18,270 10,803 18,982 -

Total 2,562,318$ 2,069,828$ 2,532,793$ 2,559,978$ 2,887,998$

Instructional LeadershipPayroll 1,767,887$ 1,862,340$ 2,147,058$ 1,570,707$ 1,884,480$ Professional and Contracted Services 1,712 34,877 55,424 50,270 6,289 Supplies and Materials 48,098 63,633 85,531 66,388 65,181 Other Operating Costs 21,822 12,134 83,113 55,595 62,146 Capital Outlay 6,083 8,985 7,558 9,691 7,000

Total 1,845,602$ 1,981,969$ 2,378,684$ 1,752,651$ 2,025,096$

School LeadershipPayroll 14,566,717$ 15,458,629$ 17,011,608$ 17,822,302$ 16,434,930$ Professional and Contracted Services 43,434 37,124 27,993 60,307 40,006 Supplies and Materials 67,177 72,107 85,247 82,998 93,960 Other Operating Costs 40,261 43,820 70,117 52,362 51,149 Capital Outlay - 159 8,055 5,463 -

Total 14,717,589$ 15,611,839$ 17,203,020$ 18,023,432$ 16,620,045$

Guidance, Counseling and Evaluation ServicesPayroll 9,467,255$ 9,755,225$ 10,784,272$ 10,136,147$ 11,403,071$ Professional and Contracted Services 91,125 59,548 41,830 119,443 147,765 Supplies and Materials 106,962 104,698 114,229 164,929 111,629 Other Operating Costs 25,637 15,250 37,480 47,009 27,413 Capital Outlay - 8,892 5,689 4,434 2,000

Total 9,690,979$ 9,943,613$ 10,983,500$ 10,471,962$ 11,691,878$

Social Work ServicesPayroll 244,759$ 241,373$ 265,058$ 188,230$ 126,986$ Professional and Contracted Services 9,114 64,785 60,904 71,754 - Supplies and Materials 1,984 1,977 1,996 1,984 1,984 Other Operating Costs - - - - - Capital Outlay - - - - -

Total 255,857$ 308,135$ 327,958$ 261,968$ 128,970$

- 298 -

FINANCIAL SECTION




(Audited) (Audited) (Audited) (Unaudited) BudgetHealth Services

Payroll 2,182,023$ 2,216,765$ 2,439,132$ 2,609,902$ 2,588,307$ Professional and Contracted Services 686 (483) 4,507 8,285 3,000 Supplies and Materials 8,357 24,460 16,152 24,704 27,166 Other Operating Costs 1,207 2,158 3,599 1,925 3,400 Capital Outlay 9,320 10,054 - - 2,282

Total 2,201,593$ 2,252,954$ 2,463,390$ 2,644,816$ 2,624,155$

Student TransportationPayroll 6,392,038$ 6,140,083$ 6,227,435$ 6,281,790$ 6,283,316$ Professional and Contracted Services 129,737 198,179 167,160 224,934 271,910 Supplies and Materials 1,205,415 722,435 975,519 1,435,689 1,842,920 Other Operating Costs 127,991 144,985 132,851 117,108 146,366 Capital Outlay 22,847 11,081 126,542 173,549 5,000

Total 7,878,028$ 7,216,763$ 7,629,507$ 8,233,070$ 8,549,512$

Cocurricular and Extracurricular ActivitiesPayroll 3,772,598$ 4,136,021$ 4,775,521$ 4,761,214$ 4,925,358$ Professional and Contracted Services 372,776 376,710 332,020 296,835 345,531 Supplies and Materials 375,496 440,771 403,979 552,673 556,996 Other Operating Costs 658,581 694,209 808,171 975,235 1,046,840 Capital Outlay 584,356 56,714 39,340 91,535 -

Total 5,763,807$ 5,704,425$ 6,359,031$ 6,677,492$ 6,874,725$

General AdministrationPayroll 3,938,854$ 4,241,675$ 4,435,495$ 4,605,686$ 4,924,043$ Professional and Contracted Services 1,249,219 879,853 1,070,776 1,052,505 804,474 Supplies and Materials 245,320 238,594 149,978 121,732 173,360 Other Operating Costs 392,408 469,443 447,529 412,798 519,463 Capital Outlay 11,741 6,313 22,744 28,830 9,910

Total 5,837,542$ 5,835,878$ 6,126,522$ 6,221,551$ 6,431,250$

Plant Maintenance and OperationsPayroll 9,282,138$ 9,616,165$ 9,897,920$ 9,896,438$ 10,682,179$ Professional and Contracted Services 11,391,980 11,101,768 11,934,879 12,168,942 11,313,619 Supplies and Materials 1,156,727 1,221,116 1,575,347 1,554,438 1,808,868 Other Operating Costs 2,105,838 1,210,544 1,582,183 1,755,354 2,035,250 Capital Outlay 21,385 47,092 24,644 131,640 10,778

Total 23,958,068$ 23,196,685$ 25,014,973$ 25,506,812$ 25,850,694$

Security and Monitoring ServicesPayroll 1,410,330$ 1,525,091$ 1,794,206$ 2,027,646$ 1,969,341$ Professional and Contracted Services 130,349 103,598 133,701 178,927 157,132 Supplies and Materials 125,295 130,454 136,635 161,854 183,863 Other Operating Costs 14,134 40,380 56,391 59,059 68,350 Capital Outlay 4,685 8,119 32,832 24,555 2,250

Total 1,684,793$ 1,807,642$ 2,153,765$ 2,452,041$ 2,380,936$

Data Processing ServicesPayroll 1,158,655$ 1,167,467$ 1,249,602$ 1,418,497$ 1,542,292$ Professional and Contracted Services 450,225 419,020 422,571 700,722 587,915 Supplies and Materials 147,657 67,196 50,032 63,390 70,827 Other Operating Costs 13,206 40,132 15,217 13,585 3,600 Capital Outlay 10,496 20,605 14,125 83,151 -

Total 1,780,239$ 1,714,420$ 1,751,547$ 2,279,345$ 2,204,634$

- 299 -

FINANCIAL SECTION




(Audited) (Audited) (Audited) (Unaudited) BudgetCommunity Services

Payroll 674,867$ 607,083$ 627,299$ 662,837$ 595,625$ Professional and Contracted Services 1,778 697 1,430 1,689 2,700 Supplies and Materials 21,441 26,522 26,973 18,068 15,203 Other Operating Costs 7,969 8,668 11,743 6,681 6,551 Capital Outlay 2,106 11,150 2,449 1,898 3,000

Total 708,161$ 654,120$ 669,894$ 691,173$ 623,079$

Facilities AcquisitionPayroll -$ -$ -$ -$ -$ Professional and Contracted Services - - - - - Supplies and Materials - - - - - Other Operating Costs - - - - - Capital Outlay - - - 1,633 -

Total -$ -$ -$ 1,633$ -$

Juvenile Justice Alternative EducationPayroll -$ -$ -$ -$ -$ Professional and Contracted Services 208,270 269,080 92,300 86,950 95,000 Supplies and Materials - - - - - Other Operating Costs - - - - - Capital Outlay - - - - -

Total 208,270$ 269,080$ 92,300$ 86,950$ 95,000$

Tax Increment FundPayroll -$ -$ -$ -$ -$ Professional and Contracted Services 4,139,880 4,990,009 9,982,966 6,811,400 5,548,355 Supplies and Materials - - - - - Other Operating Costs - - - - - Capital Outlay - - - - -

Total 4,139,880$ 4,990,009$ 9,982,966$ 6,811,400$ 5,548,355$

Other Governmental ServicesPayroll -$ -$ -$ -$ -$ Professional and Contracted Services 1,009,607 1,190,168 1,298,101 1,313,349 1,335,000 Supplies and Materials - - - - - Other Operating Costs - - - - - Capital Outlay - - - - -

Total 1,009,607$ 1,190,168$ 1,298,101$ 1,313,349$ 1,335,000$


- 300 -

FINANCIAL SECTION

Humble Independent School DistrictGeneral Operating Fund - Fund Balance Analysis



(Audited) (Audited) (Audited) (Unaudited) Budget

Reserved / Non Spendable:Investments in Inventory 457,023$ 459,721$ -$ -$ -$ Outstanding Encumbrances 459,456 342,610 802,970 - -

Total 916,479$ 802,331$ 802,970$ -$ -$

Designated / Assignments:Outstanding Encumbrances -$ -$ -$ 634,455$ -$ Capital Expenditures 310,103 289,899 262,549 221,676 - Opening of New Campuses 12,200,000 17,479,239 17,817,390 - - Compensation 3,371,867 - - - - Medical Plan Benefits 1,907,372 - - - - E-Rate 95,640 164,000 209,149 147,397 - Legal Services - - - 200,000 200,000 Insurance Deductibles - - - 200,000 200,000 Curriculum Audit - - - 300,000 300,000 Contracted Services-Campus Safety - - - 125,000 125,000 Building Rentals - - - 36,685 36,685 Special Education 996,911 996,911 996,911 1,162,500 1,162,500 Contingency - - - 100,000 100,000

Total 18,881,893$ 18,930,049$ 19,285,999$ 3,127,713$ 2,124,185$ Unreserved and Undesignated /

Unassigned 34,666,605$ 64,055,331$ 64,483,994$ 67,335,790$ 60,631,858$

Total Fund Balance 54,464,977$ 83,787,711$ 84,572,963$ 70,463,503$ 62,756,043$

Total Operating Expenditures 223,765,572$ 227,167,891$ 253,705,091$ 245,892,437$ 250,057,655$ Unassigned Fund Balance % 15.49% 28.20% 25.42% 27.38% 24.25%

Note: In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and GovernmentalFund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.


Unassigned Fund Balance Target

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

2007-08 2008-09 2009-10 2010-11 2011-12

Unassigned Fund Balance Target 17% (60 days) - 25% (90 days) of Operating Expenditures

- 301 -

FINANCIAL SECTION

Debt Service Fund

Introduction

The District issues long term debt to finance its capital projects and to refund previous debt issues with less favorable interest rates. The Debt Service Fund accounts for the accumulation of resources for and the payment of long term debt principal and interest payments for these debt issuances.

A portion of the District’s property tax rate, $0.35 per $100 of assessed value, is the principal source of revenue dedicated to the accumulation of resources for the repayment of the debt principal and applicable interest based upon the scheduled maturities of the debt. Debt Service expenditures per student in average daily attendance budgeted for 2011-2012 total $1,462.

Bond Ratings

Upon issuance the District’s bonds are rated for credit worthiness by Moody’s Investor Services and Standard & Poors Rating Services. The following schedule presents a history of District bond ratings

Humble Independent School DistrictBond Ratings


Moody's Standard & PoorsRating Date of Rating Rating Date of Rating

Aaa (1) April, 2011 AAA (1) April, 2011Aa3 September, 2009 AA- September, 2009Aaa (1) March, 2008 AAA (1) March, 2008Aaa (1) April, 2007 AAA (1) April, 2007Aaa (1) December, 2006 AAA (1) December, 2006Aaa (1) April, 2005 AAA (1) April, 2005Aaa (1) December, 2004 AAA (1) December, 2004Aaa (1) March, 2003 AAA (1) March, 2003Aaa (1) November, 2002 AAA (1) November, 2002Aaa (1) January, 2000 AAA (1) January, 2000Aaa (1) January, 1999 AAA (1) January, 1999

(1) Ratings based on municipal bond insurance or PSF guarantee

- 302 -

FINANCIAL SECTION

State Funding of Debt

The state finance system includes allotments to subsidize the existing debt of school districts. State funding allotments may be altered and adjusted to penalize school districts with high administrative costs and for shortages in state appropriations or to allocate available funds in accordance with wealth equalization goals.

The Instructional Facilities Allotment (IFA) guarantees each school district a yield of $35 per penny of tax effort per unweighted ADA to pay principal and interest on eligible bonds used to construct, acquire, renovate, or improve instructional facilities. To receive an IFA, a school district must apply to the Commissioner of Education before issuing the bonds to be paid with State assistance. These funds are allocated to school districts based upon property wealth per student. Districts with the lowest amounts will receive funding first. Humble received IFA funding equal to $382,417 for 2010-11 fiscal year and is budgeted to receive approximately $470,164 for the 2011-12 fiscal year.

The Existing Debt Allotment (EDA) is provided for existing debt issued by school districts to produce a guaranteed yield in State and local revenue per student for each cent of debt service tax levy. Currently, the guaranteed yield is $35 per student in average daily attendance per penny of tax effort. In general, a district’s bonds are eligible for the allotment if, during the previous State biennium, the district (1) made payments on such bonds or (2) levied and collected taxes for the payment of principal and interest on such bonds. Humble received EDA funding equal to $4,701,030 for 2010-11 fiscal year and is budgeted to receive approximately $5,924,099 for the 2011-12 fiscal year.

Humble also qualifies for the New Instructional Facilities Allotment (NIFA) for operational expenditures associated with opening new instructional facilities. For the first school year in which students attend a new instructional facility, a district is entitled to an allotment of $250 for each student in average daily attendance at the facility. For the second school year in which students attend that facility, a district is entitled to an allotment of $250 for each additional student in average daily attendance at the facility. However, the State did not appropriate funding for NIFA for the 2011-12 fiscal year.

Tax Rate Limitation

The Texas Education Code requires a district to demonstrate to the Texas Attorney General that it has the prospective ability to pay debt service on a proposed issue of bonds, together with debt service on other outstanding debt of the district, from a tax levied at a rate of $0.50 per $100 of assessed valuation before bonds may be issued. In demonstrating the ability to pay debt service at a

- 303 -

FINANCIAL SECTION

rate of $0.50, a district may take into account State allotments which effectively reduce the district’s local share of debt service. Once the prospective ability to pay such tax has been shown and the bonds are issued, a district may levy an unlimited tax to pay debt service. Taxes levied to pay debt service on bonds approved by district voters at an election held on or before April 1, 1991 and issued before September 1, 1992 (or debt issued to refund such bonds) are not subject to the foregoing threshold tax rate test. In addition, taxes levied to pay refunding bonds are not subject to the $0.50 tax rate test; however, taxes levied to pay debt service on such bonds are included in the calculation of the $0.50 tax rate test as applied to subsequent issues of new debt.

State statutes limit the amount of general obligation debt a governmental entity may issue to 10 percent of its total assessed valuation. However, the District voted its maintenance tax under former Article 2784e-1, Texas Civil Statutes, which provided for a maximum maintenance tax rate of $1.50 per $100 assessed valuation. Article 2784e-1 limits the District’s annual local maintenance and operations tax levy based upon a comparison between the District’s outstanding bonded indebtedness and the District’s taxable assessed value per $100 of assessed valuation. Article 2784e-1 provides for a reduction of $0.10 for each one percent (1%) or major fraction thereof increase in bonded indebtedness beyond seven percent (7%) of assessed valuation of property in the District. Per the state statutes, the current debt limitation for the District is $1,056,497,788. The District’s outstanding debt of $628,835,000 less the restriction for the retirement of the debt of $35,141,232 totals $593,693,768 leaving a legal debt margin of $462,804,020. Under Article 2784e-1, the current debt limitation for the District is $739,548,451 with a legal debt margin of $145,854,683. The District will update debt capacity upon receipt of updated demographic projections in February, 2012.

- 304 -

FINANCIAL SECTION

Aggregate Debt

Annual debt service requirements to maturity for the District’s general obligation bonds are as follows:

Year Principal Interest Total Debt2012 16,850,000 31,185,629 48,035,629 2013 17,605,000 32,664,390 50,269,390 2014 16,865,000 33,248,965 50,113,965 2015 19,180,000 34,686,603 53,866,603 2016 21,205,000 34,606,914 55,811,914 2017 24,590,000 30,055,856 54,645,856 2018 32,260,000 24,892,250 57,152,250 2019 31,985,000 23,471,704 55,456,704 2020 29,840,000 22,026,570 51,866,570 2021 31,345,000 20,638,732 51,983,732 2022 32,690,000 19,140,329 51,830,329 2023 31,940,000 17,569,525 49,509,525 2024 32,905,000 15,988,445 48,893,445 2025 33,800,000 14,411,450 48,211,450 2026 35,520,000 12,725,200 48,245,200 2027 37,180,000 10,953,200 48,133,200 2028 39,120,000 9,098,200 48,218,200 2029 36,530,000 7,146,450 43,676,450 2030 38,435,000 5,324,450 43,759,450 2031 22,265,000 3,407,450 25,672,450 2032 23,285,000 2,298,950 25,583,950 2033 15,730,000 1,147,575 16,877,575 2034 5,910,000 374,550 6,284,550 2035 1,800,000 85,500 1,885,500

Total 628,835,000$ 407,148,887$ 1,035,983,887$

Aggregate Debt ScheduleHumble Independent School District

as of June 30, 2011

- 305 -

FINANCIAL SECTION

Financial Implications

Principal payments will increase $170,000 (1.0%) and the budgeted interest will increase $405,025 (1.3%) in 2011-12.

The Debt Service Fund ended the fiscal year with a fund balance of $35,141,232, all of which is restricted for the payment of debt service. The budgeted fund balance of $35,177,078 is estimated for the fiscal year 2012, an increase of $35,846. It is necessary to maintain a fund balance in this fund to cover cash flow and to comply with bond covenants.

As a result of structuring bond principal and interest payments, and refinancing existing bonds, the District is able to maintain a debt service tax rate of $0.35 per $100 of assessed value.

- 306 -

FINANCIAL SECTION

Humble Independent School DistrictDebt Service Fund Summary



(Audited) (Audited) (Audited) (Unaudited) AdoptedRevenues: .Local

Property Taxes - Local 25,549,537$ 65.25% 35,516,504$ 71.92% 34,584,525$ 64.71% 34,591,576$ 69.40% 34,708,488$ 69.86%Property Taxes - Tax Increment Fund - 0.00% - 0.00% 1,856,890 3.47% 1,745,622 3.50% 1,745,622 3.51%Interest on Investments 1,317,389 3.36% 534,321 1.08% 148,650 0.28% 43,030 0.09% 40,000 0.08%TIRZ 4,338,690 11.08% 5,521,111 11.18% 11,642,730 21.78% 8,376,196 16.81% 6,795,684 13.68%Miscellaneous 35,577 0.09% - 0.00% - 0.00% - 0.00% - 0.00%

Total 31,241,193$ 79.78% 41,571,936$ 84.18% 48,232,795$ 90.24% 44,756,424$ 89.80% 43,289,794$ 87.13%

StateExisting Debt Allotment 7,216,558$ 18.43% 7,196,641$ 14.57% 4,755,738$ 8.90% 4,701,030$ 9.43% 5,924,099$ 11.92%Instructional Facility Allotment 701,392 1.79% 619,128 1.25% 461,212 0.86% 382,417 0.77% 470,164 0.95%

Total 7,917,950$ 20.22% 7,815,769$ 15.82% 5,216,950$ 9.76% 5,083,447$ 10.20% 6,394,263$ 12.87%

Total Revenues 39,159,143$ 100.00% 49,387,705$ 100.00% 53,449,745$ 100.00% 49,839,871$ 100.00% 49,684,057$ 100.00%

Expenditures:Principal on Long Term Debt (1) 17,200,000$ 37.55% 21,055,000$ 42.70% 20,575,000$ 40.40% 16,680,000$ 33.16% 16,850,000$ 33.90%Interest on Long Term Debt 26,319,846 57.46% 26,167,576 53.07% 28,645,244 56.25% 30,780,603 61.20% 31,185,628 62.75%Debt Fees (2) 1,207,012 2.64% 590,621 1.20% 47,740 0.09% 1,269,970 2.53% 97,787 0.20%Payments to Tax Increment Fund (3) 1,074,776 2.35% 1,492,738 3.03% 1,659,764 3.26% 1,564,796 3.11% 1,564,796 3.15%

Total 45,801,634$ 100.00% 49,305,935$ 100.00% 50,927,748$ 100.00% 50,295,369$ 100.00% 49,698,211$ 100.00%

Total Expenditures 45,801,634$ 100.00% 49,305,935$ 100.00% 50,927,748$ 100.00% 50,295,369$ 100.00% 49,698,211$ 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (6,642,491)$ 81,770$ 2,521,997$ (455,498)$ (14,154)$

Other Financing Sources (Uses)Issuance of Bonds 29,285,000$ -$ -$ 33,365,000$ -$ Transfers In (Interest Income) 5,761,781 1,521,044 124,801 100,408 50,000 Premium/Discount on Issuance of Bonds 1,702,325 - - 4,387,616 - Prepaid Interest - - - - - Other - Pmt to Refund Bonds Escrow Agent (29,981,988) - - (37,465,263) -

Total 6,767,118$ 1,521,044$ 124,801$ 387,761$ 50,000$

Net Changes in Fund Balance 124,627$ 1,602,814$ 2,646,798$ (67,737)$ 35,846$


Total Restricted Fund Balance - June 30* 30,959,357$ 32,562,171$ 35,208,969$ 35,141,232$ 35,177,078$

Fund Balance Percentage 67.59% 66.04% 69.14% 69.87% 70.78%

*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011.

Note: The District shall target a yearly minimum restricted debt service fund balance of 25% of annual debt service requirements on all outstanding debt issuance.

1. Total general obligation bonds payable at June 30, 2011 is $628,835,000.

2. Includes estimated rebatable arbitrage of $57,787 related to Bond Series 2007 to be paid in fiscal year 2011-12.

3. The District has an interlocal agreement with the City of Houston pursuant to Section 311.013 of the Texas Tax Code and Chapter 791 of the Texas Government Code creatingReinvestment Zone No. 10 (Lake Houston Zone). The Lake Houston Zone was created on Dec. 17, 1997 and enlarged on Aug. 11, 1999 for the purposes of development andredevelopment in the Lake Houston Area. The District contributes the tax increment collected in the Lake Houston Zone attributable to the District to the Tax Increment Fund.The Tax Increment Fund retained $.2083 of the tax rate for Non-Educational Project Costs through 2008-09 and returned the balance to the District for Educational Facilities Project Costs. Beginning with the 2009-10 fiscal year, the total amount paid into the Tax Increment Fund is returned to the District. The amount is deposited into the District's Debt Service Fund to pay principal and interest on bonds related to projects within the Zone. The revenue from the TIRZ into the Debt Service Fund represents approximately 6.4 cents of the total 35 cent tax rate.

- 307 -

FINANCIAL SECTION

National School Breakfast and Lunch Program Fund

Introduction

The National School Breakfast and Lunch Program Fund, the only officially budgeted special revenue fund, is administered by the Child Nutrition Services Department which operates under the National School Lunch and Breakfast program requirements, state regulations, and District Board policy. The National School Lunch and Breakfast programs are administered on a federal level by the United States Department of Agriculture (USDA) and on the state level by the Texas Department of Agriculture (TDA).

The Child Nutrition Services Department mission is to “support learning through nutrition. We are dedicated to providing nutritious meals to all customers in a safe, friendly environment that promotes education and healthy lifestyles.”

The Child Nutrition Services Department is a self-sustaining fund receiving revenue from local, state and federal sources and paying its expenditures, except those capital expenditures related to improvement of the building areas housing cafeterias.

Approximately 43% of the revenue in this fund is budgeted to be received from the (USDA) under the National School Breakfast and Lunch Program and the Food Distribution Program. The remaining revenue is budgeted to be generated from user fees – student meal payments.

The expenditures in this fund consist primarily of food and labor. Salaries and benefits are budgeted to be approximately 40% of the total expenditures with no salary increases for the employees. Food costs and other supplies and materials account for 53% of the budget with the remaining 7% being allocated to contracted services, other operating costs and capital outlay.

Department Goals

Child Nutrition Department goals funded for 2011-12 and the District priorities addressed are as follows:

District Priority: Develop and Retain Our People

Goal: To establish an all CNS employee training program that will teach the regulations of USDA, TDA and/or local health and sanitation authorities.

- 308 -

FINANCIAL SECTION

Objective: Assist all staff to learn the National School Breakfast and Lunch regulations so that the department will always be in compliance.

Evidence of Accomplishment: All employees will have successfully passed the courses that pertain to their job function.

Rational for Goal/Objective (Identify Need)

- Federal and State Regulations must be followed or federal reimbursement will be withheld.

- Sanitation requirements by local health/sanitation authorities must be met to avoid making students ill.

Data Analysis:

- A minimum of 8 hours of training annually

- Employees receive TASN certification credit for passing the course

- Employees must receive an 70% or better on exams to pass the course

Implications:

- Safer working atmosphere

- Better trained employees

- More efficient use of work time

- Regulations met

- Better training leads to less turnover

- Employees able to move up within the department

Benchmarking Information:

- TDA Administrative Reference Manual

- City of Houston health/sanitation regulations

- NutriKid POS and Nutritional Software

- 309 -

FINANCIAL SECTION

District priority: Maximize our Financial Resources

Goal: To be financially sound.

Objective: To maintain the CNS department’s standing a self funded and fiscally sound by making the necessary changes.

Evidence of Accomplishment: Child Nutrition Services will be financially sound maintaining at least a 10% fund balance.

Rational for Goal/Objective:

- Breakfast is the most important meal of the day for learning

- The CRE for Humble ISD will be in the 2011-2012 SY or the 2012-2013 SY

- Marketing in our schools will create an inviting environment for our students

Data Analysis:

- Monthly Profit and Loss Reports

- Monthly Accumulative Program Operational Analysis Report

- Pre-cost menus

- Portion control test results

Implications:

- Child Nutrition Services Department will continue to run as a self funded program

Benchmarking Information:

- Financial Accounting

- TDA- Administrative Reference Manual

- USDA Regulations

- 310 -

FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Summary by Function




Local 6,845,794$ 61.57% 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,136,020$ 56.43%State 69,781 0.63% 75,694 0.65% 74,295 0.56% 76,688 0.52% 75,000 0.52%Federal 4,202,186 37.80% 4,838,689 41.37% 5,651,814 42.39% 6,947,462 46.94% 6,205,728 43.05%

Total 11,117,761$ 100.00% 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 14,416,748$ 100.00%

ExpendituresFood Services 10,216,669$ 94.84% 10,958,407$ 94.90% 11,405,007$ 95.06% 12,965,497$ 91.62% 13,726,242$ 95.45%General Administration - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Plant Maintenance and Operations 539,550 5.01% 550,946 4.77% 557,043 4.64% 557,295 3.94% 601,001 4.18%Security and Monitoring Services 15,633 0.15% 37,647 0.33% 36,375 0.30% 33,946 0.24% 53,505 0.37%Facilities Acquisition - 0.00% - 0.00% - 0.00% 594,038 4.20% - 0.00%

Total 10,771,852$ 100.00% 11,547,000$ 100.00% 11,998,425$ 100.00% 14,150,776$ 100.00% 14,380,748$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures 345,909$ 148,759$ 1,334,622$ 649,766$ 36,000$

Other Financing Sources (Uses)Transfers In -$ -$ -$ -$ -$ Transfers Out (Use) (30,578) (41,014) (32,745) (38,937) (36,000)

Total (30,578)$ (41,014)$ (32,745)$ (38,937)$ (36,000)$

Net Changes in Fund Balance 315,331 107,745 1,301,877 610,829 -



Less Reserved Fund Balance* (190,335) (389,236) (29,407) - -

Total Restricted Fund Balance* 2,992,461$ 2,901,305$ 4,563,011$ 5,203,247$ 5,203,247$


*In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe the components of fund balance. Implementation date for GASB 54 is for the fiscal periodending June 30, 2011.

Note: Federal guidelines restrict fund balance to no greater than the total of three months' expenditures (or approximately 25%).

- 311 -

FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Summary by Object




Local 6,845,794$ 61.57% 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,136,020$ 56.43%State 69,781 0.63% 75,694 0.65% 74,295 0.56% 76,688 0.52% 75,000 0.52%Federal 4,202,186 37.80% 4,838,689 41.37% 5,651,814 42.39% 6,947,462 46.94% 6,205,728 43.05%

Total 11,117,761$ 100.00% 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 14,416,748$ 100.00%

ExpendituresSalaries and Benefits 4,963,327$ 46.08% 5,209,547$ 45.11% 5,079,404$ 42.34% 5,423,228$ 38.32% 5,799,397$ 40.32%Professional & Contracted Services 298,641 2.77% 334,397 2.90% 335,157 2.79% 333,692 2.36% 443,667 3.09%Supplies and Materials 5,154,448 47.85% 5,421,347 46.95% 6,163,654 51.37% 7,372,986 52.10% 7,565,513 52.61%Other Operating Costs 71,820 0.67% 51,050 0.44% 64,931 0.54% 71,824 0.51% 153,334 1.07%Debt Service - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Capital Outlay 283,616 2.63% 530,659 4.60% 355,279 2.96% 949,046 6.71% 418,837 2.91%

Total 10,771,852$ 100.00% 11,547,000$ 100.00% 11,998,425$ 100.00% 14,150,776$ 100.00% 14,380,748$ 100.00%


Other Financing Sources (Uses)Transfers In Sources -$ -$ -$ -$ -$ Transfers Out (Use) (30,578) (41,014) (32,745) (38,937) (36,000)

Total (30,578)$ (41,014)$ (32,745)$ (38,937)$ (36,000)$




Less Reserved Fund Balance* (190,335) (389,236) (29,407) - -

Total Restricted Fund Balance* 2,992,461$ 2,901,305$ 4,563,011$ 5,203,247$ 5,203,247$



Note: Federal guidelines restrict fund balance to no greater than the total of three months' expenditures (or approximately 25%).

- 312 -

FINANCIAL SECTION

Humble Independent School DistrictNational School Breakfast and Lunch Program Summary of Revenues



(Audited) (Audited) (Audited) (Unaudited) Adopted

LocalInterest on Investments 100,305$ 0.90% 33,379$ 0.29% 4,407$ 0.03% 8,017$ 0.05% 7,500$ 0.05%Meal Charges 6,655,579 59.87% 6,743,693 57.65% 7,595,866 56.97% 7,768,375 52.49% 8,128,520 56.39%Local - Other 89,910 0.81% 4,304 0.04% 6,665 0.05% - 0.00% - 0.00%

Total 6,845,794$ 61.58% 6,781,376$ 57.98% 7,606,938$ 57.05% 7,776,392$ 52.54% 8,136,020$ 56.44%

StateNational School Lunch Match 69,781$ 0.63% 75,694$ 0.65% 74,295$ 0.56% 76,688$ 0.52% 75,000$ 0.52%

Total 69,781$ 0.63% 75,694$ 0.65% 74,295$ 0.56% 76,688$ 0.52% 75,000$ 0.52%

FederalSchool Breakfast Program 731,997$ 6.58% 865,166$ 7.40% 1,111,011$ 8.33% 1,326,013$ 8.96% 1,322,020$ 9.17%School Lunch Program 3,217,719 28.94% 3,721,341 31.81% 4,310,787 32.33% 4,833,782 32.66% 4,773,708 33.11%USDA Donated Commodities 252,470 2.27% 252,182 2.16% 230,016 1.73% 787,667 5.32% 110,000 0.76%

Total 4,202,186$ 37.79% 4,838,689$ 41.37% 5,651,814$ 42.39% 6,947,462$ 46.94% 6,205,728$ 43.04%

Other Financing SourcesOperating Transfers In -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%Other Resources - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Total -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

Total Revenues 11,117,761$ 100.00% 11,695,759$ 100.00% 13,333,047$ 100.00% 14,800,542$ 100.00% 14,416,748$ 100.00%

- 313 -

FINANCIAL SECTION

Capital Projects Fund

Introduction

The Capital Projects Fund accounts for financial resources that are used to provide new facilities, renovations and additions to achieve state and local educational objectives, as well as to keep pace with increasing student enrollments as a result of the District’s growth. These resources are also used to supply students and employees with the necessary vehicles, equipment and technological resources to maximize educational experiences and sustain daily operations.

All potential bond projects are reviewed by a Bond Study Committee comprised of employees and members of the community. The committee develops the final list of proposed projects and, with the help of the District’s Financial Advisor, the overall size of the proposed bond referendum for the Superintendent to submit to the Board of Trustees for review. The Board approves the bond program that is then placed before voters for approval. A reporting structure containing line item budgets for each project is utilized to monitor the use of financial resources on a regular basis. Cost estimates for projects can vary as a result of changes in the scope of a project or market fluctuations. Adjustments to project budgets can be made during the course of the project through the use of a budget amendment. These adjustments are reviewed and approved internally by the Capital Improvement Program Review Committee (CIPRC).

Major construction contracts and the sources of funding are approved by the Board of Trustees. The implications to the General Fund and the Debt Service Fund are included in the determination of the financial impact of any major construction project. Increases in operating costs for facilities, such as personnel, insurance and utilities, must be included in General Fund budget projections. Principal and interest payments on bonds that are issued must be included in the Debt Service Fund budget projections.

History

Humble ISD taxpayers have approved a total of $816.9 million from three bond programs over the last 10 years. In 2002, voters authorized the issuance of $229,984,624 in general obligation bonds, and in 2005 voters authorized an additional $342,030,000. The majority of these funds have been directed to projects to accommodate the sustained annual enrollment growth of the District.

- 314 -

FINANCIAL SECTION

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

2005-06 2006-07 2007-08 2008-09 2009-10 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Student Enrollment Analysis

The completed 2002 Bond Program addressed the facility improvement plan through 2006. Major components of the program included four site acquisitions, one 2,800 capacity high school, two 750 capacity elementary schools, two renovations and expansions to existing high schools, one conversion and expansion of a 9th grade campus to an additional high school, one conversion of a 9th grade campus to an additional middle school, and one new administrative facility for technology and instructional support functions.

The 2005 Bond Program addressed the facility improvement plan through 2010. The program is virtually complete and included seven site acquisitions, one new 3,200 capacity high school, one new 1,110 capacity middle school, three new 750 capacity elementary schools, one new 950 capacity elementary school, one expansion to an existing high school, one renovation and addition to a District multi-program educational center, one renovation and addition to the District athletic stadium, one enterprise resource planning system implementation, and the completion of the high school and middle school conversion and expansion projects from the 2002 Bond Program.

Approximately 48.7% of the bonds issued have been used to acquire new sites and construct new facilities, while an additional 38.9% has been used to renovate or add space to existing facilities. The balance of these funds has been used to purchase new buses and equipment for school buildings and support facilities, as well as for costs to administer the bond programs such as personnel salaries, advertising and issuance cost of bonds. Only $1.6 million remains under the 2005 program, the majority of which is allocated for capital outlay purchases.

- 315 -

FINANCIAL SECTION

Capital Projects Summary

3.1%

45.6%38.9%

1.8% 4.9% 0.9% 2.2%2.6% Land Acquisition

New Facilities

Renovations

New Buses

Technology

Relocatable Educational Facilities

Equipment/Furnishings

Program Administration

.

Capital Projects Budget

The following report contains the annual expenditures for the Capital Projects Fund for the past 4 years. The balance remaining in the Capital Projects Fund as of June 30, 2011 is presented as the budget for 2011-12. Additionally, a project summary is presented on the following page that reflects project descriptions, project budgets, and actual expenditures through June 30, 2012 for projects included in the 2008 bond elections.

- 316 -

FINANCIAL SECTION

Humble Independent School DistrictCapital Projects Fund Summary by Function


2007-08 2008-09 2009-10 2010-11 2011-12Actual Actual Actual Actual Remaining


Local 5,762,404$ 100.00% 1,535,290$ 100.00% 119,624$ 100.00% 66,698$ 100.00% 35,000$ 100.00%State - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Federal - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Total 5,762,404$ 100.00% 1,535,290$ 100.00% 119,624$ 100.00% 66,698$ 100.00% 35,000$ 100.00%

ExpendituresInstruction 1,210,991$ 1.13% 3,205,631$ 3.44% 331,370$ 0.47% 757,824$ 3.77% 3,283,186$ 6.50%Instructional Resources and Media Services 107,380 0.10% 46,901 0.05% 5,337 0.01% 7,363 0.04% 22,166 0.04%Curriculum / Instructional Staff Development 2,577 0.00% 11,154 0.01% - 0.00% 17,432 0.09% - 0.00%Instructional Leadership - 0.00% 6,375 0.01% - 0.00% 15,362 0.08% - 0.00%School Leadership 26,430 0.02% 163,814 0.18% 21,257 0.03% 6,641 0.03% - 0.00%Guidance, Counseling and Evaluation Services - 0.00% 29,388 0.03% - 0.00% 2,500 0.01% - 0.00%Social Work Services - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Health Services 969 0.00% 911 0.00% - 0.00% - 0.00% - 0.00%Student (Pupil) Transportation 218,634 0.20% 3,767,261 4.04% 572,539 0.81% 35,877 0.18% 3,191,140 6.32%Food Services - 0.00% 5,176 0.01% - 0.00% 8,335 0.04% - 0.00%Co-curricular/Extracurricular Activities 10,900 0.01% 120,260 0.13% 5,366 0.01% 53,098 0.26% - 0.00%General Administration 39,342 0.04% 80,867 0.09% - 0.00% 94,798 0.47% - 0.00%Plant Maintenance and Operations 2,278,281 2.13% 2,429,470 2.61% 755,990 1.07% 1,964,819 9.77% 5,230,979 10.36%Security and Monitoring Services 123,772 0.12% 74,308 0.08% - 0.00% 289,996 1.44% - 0.00%Data Processing Services 1,689,646 1.58% 1,087,651 1.17% 1,299,397 1.84% 475,156 2.36% 633,129 1.25%Community Services - 0.00% 3,643 0.00% - 0.00% 1,231 0.01% - 0.00%Debt Service - 0.00% - 0.00% 596,747 0.85% 232,002 1.15% - 0.00%Facilities Acquisition 101,090,417 94.67% 82,119,987 88.15% 66,937,757 94.91% 16,153,849 80.30% 38,151,319 75.53%

Total 106,799,339$ 100.00% 93,152,797$ 100.00% 70,525,760$ 100.00% 20,116,283$ 100.00% 50,511,919$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures (101,036,935)$ (91,617,507)$ (70,406,136)$ (20,049,585)$ (50,476,919)$

Other Financing Sources and (Uses)Capital Related Debt Issued 76,285,000$ -$ 73,510,000$ 24,030,000$ -$ Premium or Discount on Issuance of Bonds 115,000 - 6,029,604 1,203,786 - Transfers In - - - - - Transfers Out (Use) (5,762,404) (1,521,044) (124,801) (100,408) (35,000)

Total 70,637,596$ (1,521,044)$ 79,414,803$ 25,133,378$ (35,000)$

Net Changes in Fund Balance (30,399,339)$ (93,138,551)$ -$ 9,008,667$ -$ 5,083,793$ (50,511,919)$


Total Restricted Fund Balance - June 30* 129,558,010$ 36,419,459$ 45,428,126$ 50,511,919$ (0)$


Bond 2008 Authorized Issuance 244,920,000$

Bond 2008 Bonds Issued 89,000,000Less: Expenditures to Date (40,143,896)

Bond 2008 Funds Available 48,856,104$

Add: Bond 2005 Available Balance 1,655,815Capital Projects Budget for 2011-12 50,511,919$

- 317 -

FINANCIAL SECTION

2011-12Remaining

BudgetDescription of ProjectLand Acquisition 6,293,132$

Elementary School #27Middle School #9

New Campuses Construction: 20,924,065 Elementary School #27Elementary School #26Elementary School #25Middle School #48High School #6

Existing Facilities Renovations/Expansions: 12,613,939 Humble High SchoolCommunity Learning CenterTransportation CenterAsbestos Abatement CostsTurner StadiumEmergency Operations CenterMajor RenovationsRoofing/Painting/Carpet/Flooring ProjectsUnanticipated Facility Repairs

Technology 2,250,449 New Buses for Growth and Replacement 3,011,140 Relocatable Educational Facilities 2,261,015 Furniture, Fixtures and Equipment 2,128,116 Bond Program Administration/Fees 1,030,065

Total Funds Available as of June 30, 2011 50,511,919$

Capital Projects Fund Summary by ProjectHumble Independent School District


Long-Range Capital Projects

Capital Policies/Regulations

In 2009, the Board of Trustees approved the Capital Improvement Program (CIP) Regulation. The purpose of this regulation is to provide guidance for the development and approval of an annually updated five year capital improvement plan for District. The following information is taken into consideration:

Facility surveys and needs assessments by campus personnel from an instructional and physical plant perspective

- 318 -

FINANCIAL SECTION

Facility audits and needs assessments by District maintenance and support personnel

Facility needs assessments by third party technical professionals such as architects and engineers

Standard replacement schedules for painting, flooring, roofing, major mechanical systems/components, and furniture/fixtures/equipment

An estimated cost analysis of identified needs

A demographic study of student enrollment projections

Also in 2009, the Board of Trustees approved the Capital Assets Accounting and Financial Reporting Regulation. The purpose of this regulation is to:

Safeguard the significant investment in capital assets and establish a capitalization policy whereby dollar values assigned to capital assets are permanently recorded

Identify all capital assets in order to provide a management tool for the replacement of recurring items avoiding duplication and inefficient use of capital assets

Comply with State law and regulations concerning governmental accounting, auditing, and reporting requirements and, thereby provide information for the preparation of financial statements in accordance with generally accepted accounting principles

Work in conjunction with the District’s risk management program to ensure that capital assets are insured adequately to cover losses

Capital Improvement Program

The CIP is based on a systematic evaluation of capital needs and serves as a guide for the efficient and effective provision of facilities and equipment that support and foster the achievement of state and local educational objectives. The program addresses major areas including but not limited to:

New facilities and/or additions to existing facilities to accommodate District growth

Renovations of existing facilities to modernize and optimize facility usage

Replacement of facility major mechanical systems to maintain efficient facility operations

Reliable and safe District vehicle fleet for the safe transportation of students and staff

- 319 -

FINANCIAL SECTION

Technological resources, equipment, and infrastructure to support educational and operational needs

Resources, equipment and infrastructure to create safe, secure, orderly and supportive environments

Capital asset life cycle replacement

Historically, the bond program planning process has provided the basis for the Capital Improvement Program. Most of the needs identified in the Capital Improvement Program are funded via bonded debt. The result is a long-range facility improvement plan that provides estimated capital cost by project for each District facility for the next 10 years. This plan is utilized by the District’s Bond Study Committee when trying to develop a multi-year bond program.

Future Capital Needs

In 2008, with the District continuing to be faced with growing capital needs, the voters authorized the issuance of another $244,920,000 in general obligation bonds. These funds address the facility improvement plan through 2013. The proceeds of these bonds will be used to continue to meet the demands of enrollment growth, including acquisition of land, construction of new facilities, purchase of school buses, repair and renovation of existing facilities, and the acquisition of new and replacement of technology equipment

Currently, the District does not have any future bond elections scheduled beyond the 2008 Bond Program. Based on student enrollment projections updated by PASA in 2009 for the period 2014 through 2019, the District anticipated the need for three additional elementary campuses beyond what is provided in the 2008 Bond Program. However, with the start of the 2011-12 school year the actual enrollment is substantially lower than PASA’s projections. Therefore, the District has contracted with PASA for updated demographic projections to be completed in February 2012. The District will continue to monitor trends in student enrollment growth in order to plan for the timing of the opening of new facilities, as well as any future need for another bond referendum. The following schedule contains a summary of the funds currently available in the Capital Projects Fund by major project.

- 320 -

FINANCIAL SECTION

Humble Independent School DistrictCapital Projects Fund Bond 2008 Project Summary


Description of Project Budget Expenditures AvailableLand Acquisition 12,365,782$ 11,050$ 12,354,732$

High School #6Middle School #9 and 10Elementary Schools #27 and 28

New Campuses Construction 78,974,853 14,998,559 63,976,295 High School #6Middle School #9Elementary Schools #26 and 27

Existing Facilities Renovations/Expansions 112,128,173 23,239,889 88,888,285 Humble High SchoolKingwood Park High SchoolInstructional Support CenterCommunity Learning CenterTurner StadiumTransportation CenterWarehouseEmergency Operations CenterRoofing/Painting/Carpet/Flooring ProjectsUnanticipated Facility Repairs

Technology 17,962,616 355,301 17,607,315 Distance LearningClassroom Video/Projectors/SoundPC ReplacementsCampus-based Technolgoy InitiativesInfrastructure/Hardware/Software Upgrades

New Buses for Growth and Replacement 10,057,830 100,000 9,957,830 Relocatable Educational Facilities 2,598,918 337,904 2,261,015 Furniture, Fixtures, and Equipment 4,387,368 577,925 3,809,443 Bond Program Administration/Fees 6,444,460 523,268 5,921,192

Total Authorized Bonds 244,920,000$ 40,143,896$ 204,776,105$

- 321 -

FINANCIAL SECTION

Internal Service Fund

Introduction

An Internal Service Fund is a proprietary fund that must be used for services provided to organizations inside the District on a cost reimbursement basis. The District’s Internal Service Funds includes the District’s health care and workers’ compensation programs through a public entity risk pool, the District’s fully funded unemployment compensation program as well as a central printing operation and the District child care program.

Public Entity Risk/Self-funded Insurance

The self-funded insurance program includes medical and other related benefits as well as the workers’ compensation program. The medical program is intended to be self-supporting and contributions for premiums are increased periodically to cover the cost of claims, insurance premiums, and administrative fees. All funds within the District that expend resources for salaries and wages contribute a percentage of salaries and wages expenditures to the workers’ compensation program to fund the cost of workers’ compensation claims, re-insurance premiums, and administrative fees. Beginning July 1, 2011, the District will cease being self-funded for all employee benefits, with the exception of unemployment benefits, and the medical and workers’ compensation programs will be moved to a public entity risk pool. The self-funded insurance program will continue to provide funding for run-out claims incurred prior to June 30, 2011, for the medical and workers’ compensation programs.

A Public Entity Risk Pool is a shared services arrangement group of governmental entities joined together to finance exposure, liability, or risk. Effective July 1, 2011, the District joined the Teacher Retirement System of Texas statewide health care plan for public educators. The TRS-Active Care Program was established in 2002 and currently serves over 1,100 public entities with over 445,000 employees and dependents. Additionally, the District joined the Texas Association of School Boards Risk Management Fund for effective and efficient management of the District’s workers’ compensation benefits.

Print Shop and Employee Child Care

The District provides central printing and duplication services through its Print Shop at competitive prices with a quick response time. The District operates an employee child care program available to all District employees at reduced weekly rates through payroll deductions. Following is a detailed financial history for the Internal Service Fund as well as the budget for fiscal 2012.

- 322 -

FINANCIAL SECTION

Humble Independent School DistrictInternal Service Funds SummaryFiscal Year Ending June 30, 2012

2007-08 2008-09 2009-10 2010-11 2011-12Actual Actual Actual Actual Proposed


SELF-FUNDED INSURANCE:

RevenuesInterest Income 506,683$ 2.32% 182,437$ 0.73% 27,688$ 0.14% 22,349$ 0.11% 1,250$ 100.00%District Contributions

Medical/Dental (1) 10,509,315 48.18% 9,608,243 38.24% 9,436,610 47.58% 8,971,539 45.62% - 0.00%Workers' Compensation 3,424,353 15.70% 7,333,331 29.18% 1,143,161 5.76% 1,175,462 5.98% - 0.00%Unemployment Compensation - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Employee ContributionsMedical/Dental/ (1) 7,371,483 33.80% 8,003,426 31.85% 8,657,543 43.65% 9,042,860 45.98% - 0.00%Short Term Disability - 0.00% - 0.00% 569,350 2.87% 455,069 2.31% - 0.00%

Total Revenues 21,811,834$ 100.00% 25,127,437$ 100.00% 19,834,352$ 100.00% 19,667,279$ 100.00% 1,250$ 100.00%

ExpendituresSalaries and Related Benefits -$ 0.00% -$ 0.00% 58,218$ 0.30% 59,558$ 0.25% -$ 0.00%Professional Services

Medical/Dental 30,000 0.14% 135,307 0.76% 206,198 1.05% 106,280 0.45% - 0.00%Workers' Compensation 9,000 0.04% - 0.00% - 0.00% 49,844 0.21% - 0.00%Unemployment Compensation - 0.00% - 0.00% - 0.00% - 0.00% 2,400 0.17%

General SuppliesMedical/Dental 171 0.00% 3,147 0.02% - 0.00% - 0.00% - 0.00%Workers' Compensation - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%

Administrative FeesMedical/Dental (2) 846,420 4.00% 952,483 5.35% 1,180,319 5.98% 1,528,577 6.42% 175,000 12.60%Flexible Spending Plan - 0.00% - 0.00% - 0.00% 13,998 0.06% - 0.00%COBRA - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%Workers' Compensation (3) 100,424 0.47% 118,911 0.67% 117,081 0.59% 105,172 0.44% 36,500 2.63%Short Term Disability - 0.00% - 0.00% 27,560 0.14% 31,141 0.13% - 0.00%FMLA (6) 0.00% 0.00% - 0.00% - 0.00% - 0.00%

ClaimsMedical/Dental 17,121,767 80.84% 14,900,115 83.77% 15,861,953 80.40% 19,198,937 80.62% - 0.00%Workers' Compensation 1,766,609 8.34% 716,582 4.03% 1,085,647 5.50% 1,487,548 6.25% - 0.00%Unemployment Compensation - 0.00% - 0.00% - 0.00% - 0.00% 1,174,550 84.60%Short Term Disability 148,251 0.70% 64,224 0.36% 149,127 0.76% 131,406 0.55% - 0.00%

Stop LossMedical/Dental (4) 1,128,787 5.33% 845,410 4.75% 953,895 4.84% 1,020,125 4.28% - 0.00%Workers' Compensation (4) 18,233 0.09% 44,591 0.25% 83,163 0.42% 79,759 0.33% - 0.00%

Miscellaneous Operating CostsMedical/Dental(Bank Fees) 7,789 0.04% 5,319 0.03% 4,149 0.02% 2,183 0.01% - 0.00%Workers' Compensation 2,200 0.01% 904 0.01% - 0.00% - 0.00% - 0.00%

Total 21,179,651$ 100.00% 17,786,993$ 100.00% 19,727,310$ 100.00% 23,814,528$ 100.00% 1,388,450$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures 632,183$ 7,340,444$ 107,042$ (4,147,249)$ (1,387,200)$

Other Financing Sources and (Uses)Transfers In - - - - - Transfers Out (Use) - - - - -

Total -$ -$ -$ -$ -$

Net Changes in Fund Balance 632,183$ 7,340,444$ 107,042$ (4,147,249)$ (1,387,200)$

Total Net Assets - July 1 4,848,089 5,480,272 12,820,716 12,927,758 8,780,509

Total Net Assets - June 30 (5) 5,480,272$ 12,820,716$ 12,927,758$ 8,780,509$ 7,393,309$

- 323 -

FINANCIAL SECTION



(Audited) (Audited) (Audited) (Unaudited) BudgetPUBLIC ENTITY RISK POOL:

RevenuesInterest Income -$ -$ -$ -$ -$ 0.00%District Contributions

Medical - - - - 10,127,940 55.13%Workers' Compensation - - - - 1,246,414 6.79%

Employee ContributionsMedical - - - - 6,994,686 38.08%

Total -$ -$ -$ -$ 18,369,040$ 100.00%Expenditures

Salaries and Related BenefitsMedical - - - - 104,500 0.56%Worker's Compensation - - - - 56,300 0.30%

Insurance PremiumsMedical - - - - 17,122,626 91.21%Workers' Compensation - - - - 1,489,573 7.93%

Total -$ -$ -$ -$ 18,772,999$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures -$ -$ -$ -$ (403,959)$

Other Financing Sources (Uses)Transfers In -$ -$ -$ 8,817,390$ -$ Transfers Out (Use) - - - - -

Total -$ -$ -$ 8,817,390$ -$

Net Changes in Fund Balance -$ -$ -$ 8,817,390$ (403,959)$

Total Net Assets - July 1 - - - - 8,817,390

Total Net Assets - June 30 (5) -$ -$ -$ 8,817,390$ 8,413,431$

PRINT SHOP:

RevenuesInterfund Services - User Fees -$ -$ 226,743$ 100.00% 238,827$ 100.00% 296,473$ 100.00%

Total -$ -$ 226,743$ 100.00% 238,827$ 100.00% 296,473$ 100.00%

ExpendituresPayroll Costs -$ -$ 110,596$ 35.97% 105,112$ 35.45% 105,023$ 35.42%Professional and Contracted Services - - 117,020 38.06% 120,825 40.76% 120,850 40.77%Supplies and Materials - - 79,862 25.97% 70,535 23.79% 70,600 23.81%

Total -$ -$ 307,478$ 100.00% 296,472$ 100.00% 296,473$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures -$ -$ (80,735)$ (57,645)$ -$

Other Financing Sources (Uses)Transfers In -$ -$ 80,735$ 57,645$ -$ Transfers Out (Use) - - - - -

Total -$ -$ 80,735$ 57,645$ -$

Net Changes in Fund Balance -$ -$ -$ -$ -$

Total Net Assets - July 1 - - - - -

Total Net Assets - June 30 (5) -$ -$ -$ -$ -$

- 324 -

FINANCIAL SECTION




CHILD CARE:

RevenuesInterfund Services - User Fees -$ -$ 900$ 100.00% 223,715$ 100.00% 246,007$ 100.00%

Total -$ -$ 900$ 100.00% 223,715$ 100.00% 246,007$ 100.00%

ExpendituresPayroll Costs -$ -$ -$ 161,711$ 86.11% 219,707$ 89.31%Professional and Contracted Services - - - - 0.00% - 0.00%Supplies and Materials - - - 3,782 2.01% 3,800 1.54%Other Operating Expendidtures - - - 22,310 11.88% 22,500 9.15%

Total -$ -$ -$ 187,803$ 100.00% 246,007$ 100.00%

Excess (Deficiency) of RevenuesOver (Under) Expenditures -$ -$ 900$ 35,912$ -$

Other Financing Sources (Uses)Transfers In -$ -$ -$ -$ -$ Transfers Out (Use) - - - - -

Total -$ -$ -$ -$ -$

Net Changes in Fund Balance -$ -$ 900$ 35,912$ -$

Total Net Assets - July 1 - - - 900 36,812

Total Net Assets - June 30 (5) -$ -$ 900$ 36,812$ 36,812$

CONSOLIDATED FUND BALANCE:

Net Changes in Fund Balance 632,183$ 7,340,444$ 107,942$ 4,706,053$ (1,791,159)$

Total Net Assets - July 1 4,848,089 5,480,272 12,820,716 12,928,658 17,634,711

Total Net Assets - June 30 (5) 5,480,272$ 12,820,716$ 12,928,658$ 17,634,711$ 15,843,552$

Note: Effective with fiscal year 2011-12, the District has entered into a Public Entity Risk Pool with the Texas Retirement System (TRS) for employee health care and the TexasAssociation of School Boards (TASB) for workers' compensation. Public Entity Risk Pools are required to be accounted for in the Internal Service Fund.

1. The District contribution for health care is $295 per participating employee per month. 2. The District's Third Party Administrator (TPA), United HealthCare, will administer run-out claims for healthcare through December, 2011.3. TASB will administer run-out claims for workers' compensation. 4. The District will no longer require stop-loss coverage for health care and workers' compensation. 5. Committed fund balance is in addition to the liability (IBNR) for both the workers' compensation and health care.

Internal Service Funds are a proprietary fund accounted for on the accrual basis. Although no budget is required for internal service funds, the District has prepared estimatesfor the 2011-12 fiscal year. These funds are not required to be reported in data submitted through PEIMS to TEA except the payroll data.

- 325 -

FINANCIAL SECTION

Special Revenue Funds

Introduction

Special Revenue Funds are used to account for proceeds of specific revenue sources that are legally restricted to expenditures for particular purposes. Most, but not all of the federal and state funds, must be applied for through the Standard Application System (SAS).

Humble receives funding from federal, state and local sources for a variety of educational endeavors. Most of these funds require the expenditure of funds by the District and then reimbursement is applied for through a standard expenditure reporting system provided through TEA. Periodic financial reports are required for most funds and records are subject to grantor agency audits and/or the Single Act performed annually by independent auditors. These funds have a variety of contract begin and end dates.

Following is a list of the District’s various Special Revenue Funds:

Fund 209 – Energy Conservation for Institutional Buildings - To account for funds granted for energy conservation by the US Department of Energy.

Fund 211 - ESEA, Title I, Part A, Improving Basic Programs – Provide opportunities for children served to acquire knowledge and skills to meet the challenging state performance standards developed for all children.

Fund 220 - English, Literacy & Civics Education – To provide or support programs for adult education and literacy services to adults.

Fund 222 - Learn and Serve America – To enable students to apply classroom learning to real life experiences.

Fund 224 - IDEA-Part B, Formula – Operate educational programs for handicapped children with disabilities.

Fund 225 - IDEA-Part B, Preschool – Support programs for preschool children with disabilities.

Fund 226 - IDEA-Part B, Discretionary, Deaf – Support ESC basic special education component, regional day school programs for the deaf, private residential placements and other emerging needs.

- 326 -

FINANCIAL SECTION

Fund 244 - Vocational Education-Basic Grant –Provide career and technology education to develop new and/or improved marketable skills for paid and unpaid employment.

Fund 255 - ESEA, Title II, Part A, Teacher and Principal Training – To improve quality of teachers and principals in schools.

Fund 263 - ESEA, Title III – To improve the education of limited English proficient children.

Fund 265 - Title IV, Part B, Community Learning Centers – To establish community learning centers that provide opportunities for academic enrichment and services to students and literacy development for families of students.

Fund 266 - ARRA – State Fiscal Stabilization Fund – To provide basic programs or to modernize, renovate, or repair public school facilities including those consistent with a Green building rating system.

Fund 272 - Medicaid Administrative Claim (MAC) – To allocate reimbursement of eligible administrative costs for activities attributed to the implementation of the Medicaid state plan.

Fund 273 - Title II Part B, Science & Math Collaborative – To provide professional development and training to district staff and to provide Science and Math Instruction Mentoring to other school districts.

Fund 279 - ARRA Title II, Part D – Implementation and support of a comprehensive system for Technology use in Elementary and Secondary schools to improve achievement.

Fund 280 - ARRA McKinney Vento Homeless Grant – For Staff Development and Supplemental services, including in-service, counseling, psychological services, and tutoring.

Fund 283 - ARRA-IDEA-B Formula – Funds for educational programs for children with disabilities.

Fund 284 - ARRA-IDEA-B Preschool – Funds for Preschool children with disabilities.

Fund 285 - ARRA-Title I, Part A – Funds allocated to local educational agencies for children to acquire the knowledge and skills in the State Content Standard and to meet the State performance standards developed for all children.

Fund 287 – ARRA-Education Jobs Fund – Funds granted to retain, recall, or rehire school-level employees, and to hire new school employees, in order to provide early childhood, elementary, or secondary educational and related services.

Fund 288 – HGAC Clean Vehicles Program – To assist efforts to maximize use of clean vehicles in regional fleets.

- 327 -

FINANCIAL SECTION

Fund 289 - Miscellaneous Federal Programs - Funds for summer school programs for LEP students, for the Readiness & Emergency Management for Schools grant, and for funding a playground at an elementary school.

Fund 315 - IDEA-B - Discretionary Deaf SSA – Support Education service center basic special education component and Regional Day school Programs for the Deaf.

Fund 316 - IDEA-B - Formula Deaf SSA – Funds granted to operate educational programs for Children wit disabilities including capacity building and improvement deaf sub-grants.

Fund 317 - IDEA-B - Preschool Deaf SSA – Funds for preschool children with hearing disabilities.

Fund 340 - IDEA-C-ECI SSA – Funds granted to assist local Regional Day School for the Deaf programs and the Texas school for the Deaf in providing direct services to hearing impaired infants to toddlers age birth to two years.

Fund 385 - O&M Services – Regional plan for students with visual impairments using orientation and mobility services.

Fund 392 - Non-Educational Community – Based Support – Support services to students with disabilities who would remain or have to be placed in residential facilities for educational reasons without the provision of these services.

Fund 394 - Life Skills – Provide pregnant and parenting students the services needed to keep them in school until completion.

Fund 397 - Advanced Placement and Incentives – Support professional development of teachers teaching advanced classes.

Fund 404 - Student Success Initiative – Provide additional state resources for costs associated with establishing appropriate, research-based programs to meet the needs of students experiencing difficulties in their reading development.

Fund 409 - Early College High School, Cycle 4 – To implement programs to support the improvement of High School graduation rates and post secondary readiness.

Fund 409 - TX HS Initiative – HS Redesign & Restructuring – To implement programs to support the improvement of High School graduation rates and post secondary readiness.

Fund 411 - Technology Allotment – To purchase technological software or equipment that contributes to student learning or training for educational personnel involved in the use of such materials.

- 328 -

FINANCIAL SECTION

Fund 425 - Beginning Teacher Induction & Mentoring – Funds granted to schools that assign mentor teachers to classroom teachers with less than two years experience.

Fund 429 - Other State Special Revenues – Read to Succeed: To help generate funds for public school libraries and strengthen the campus reading program through the sale of specialty license plates. Tobacco Education for Students. TX Fitness Now. Mobility:Key to Officers’ Success. TX PTA Clean School Bus Program. TCEQ TX Clean Fleet Program.

Fund 435 - IDEA - B - State Deaf SSA – For staff and activities of the regional school for the Deaf, not to be used on salary for teachers with other than Deaf assignment students in the RDSPD and not for MS or HS ASL teachers.

Fund 459 – New Caney SSA – For staff and activities of the regional school for the Deaf from shared service arrangements.

Fund 481- Houston A+ – Energize and support school reform to increase student learning, teacher learning, and communication between and among Houston’s learning communities.

Fund 488 - HISD Education Foundation – Locally funded grants by the Humble ISD Education Foundation.

Fund 491 - Local Grants – Grants funded by local companies and organizations that are received over multiple years.

Fund 490 - Local Campus Grants – One time only grants funded by local companies and organizations that are given for a very specific purpose to campuses.

- 329 -

FINANCIAL SECTION

Humble Independent School DistrictSpecial Revenue Funds Summary by Function



(Audited) (Audited) (Audited) (Unaudited)Revenues

Local 12,605,056$ 42.55% 11,842,372$ 36.78% 12,580,978$ 30.96% 13,806,521$ 22.43% 8,790,101$ 35.29%State 4,470,952 15.09% 4,813,796 14.95% 1,823,286 4.49% 2,676,834 4.35% 883,982 3.55%Federal 12,548,207 42.36% 15,542,933 48.27% 26,230,646 64.55% 45,073,184 73.22% 15,231,562 61.16%

Total 29,624,215$ 100.00% 32,199,101$ 100.00% 40,634,910$ 100.00% 61,556,539$ 100.00% 24,905,645$ 100.00%

ExpendituresInstruction 8,161,755$ 28.06% 10,867,032$ 33.76% 17,903,701$ 45.69% 32,866,892$ 54.23% 8,320,594$ 33.44%Instructional Resources and Media Services 28,387 0.10% 65,094 0.20% 77,317 0.20% 50,939 0.08% - 0.00%Curriculum / Instructional Staff Development 2,035,392 7.00% 1,727,896 5.37% 1,876,830 4.79% 2,520,045 4.16% 1,375,690 5.53%Instructional Leadership 288,130 0.99% 433,457 1.35% 342,396 0.87% 746,938 1.23% 250,077 1.01%School Leadership 115,354 0.40% 189,776 0.59% 318,774 0.81% 209,003 0.34% 31,656 0.13%Guidance, Counseling and Evaluation Services 1,431,803 4.92% 1,069,629 3.32% 1,184,045 3.02% 2,956,274 4.88% 128,575 0.52%Social Work Services 231 0.00% 668 0.00% - 0.00% 2,873 0.00% - 0.00%Health Services 153,787 0.53% 82,871 0.26% 61,475 0.16% 91,201 0.15% 26,556 0.11%Student (Pupil) Transportation 190,048 0.65% 72,222 0.22% 111,022 0.28% 732,838 1.21% 51,758 0.21%Food Services 10,222,943 35.15% 11,009,221 34.20% 11,422,103 29.15% 12,966,878 21.39% 13,726,242 55.19%Co-curricular/Extracurricular Activities 4,335,470 14.91% 3,799,117 11.80% 3,894,969 9.94% 4,402,677 7.26% 42,739 0.17%General Administration 3,307 0.01% 139,252 0.43% 40,722 0.10% 59,214 0.10% 36,708 0.15%Plant Maintenance and Operations 613,536 2.11% 1,622,005 5.04% 698,336 1.78% 806,389 1.33% 640,740 2.58%Security and Monitoring Services 59,850 0.21% 202,183 0.63% 108,118 0.28% 272,150 0.45% 53,505 0.22%Data Processing Services 221,689 0.76% 253,906 0.79% 811,108 2.07% 936,273 1.54% - 0.00%Community Services 741,945 2.55% 365,726 1.14% 338,664 0.86% 378,068 0.62% 184,805 0.74%Facilities Acquisition 478,763 1.65% 290,642 0.90% - 0.00% 626,197 1.03% - 0.00%

Total 29,082,390$ 100.00% 32,190,697$ 100.00% 39,189,580$ 100.00% 60,624,849$ 100.00% 24,869,645$ 100.00%


Other Financing Sources (Uses)Transfers In 30,578 41,014 32,745 43,937 - Transfers Out (Use) (30,578) (41,014) (32,745) (43,937) (36,000)

Total -$ -$ -$ -$ (36,000)$




- 330 -

FINANCIAL SECTION

Humble Independent School DistrictSpecial Revenue Funds Awards Summary


2009-10 2010-11 2011-12PROGRAM Award Award AwardUS DEPARTMENT OF EDUCATION

204 Title IV, Part A 82,013$ -$ -$ 211 Title I, Part A 2,594,096 2,610,660 2,450,948 220 English Literacy & Civics Education 99,714 113,649 99,883 224 IDEA-B - Formula 6,176,547 5,556,312 4,571,378 225 IDEA-B - Preschool 143,817 145,907 114,404 226 IDEA-B - High Cost Funds 215,372 34,436 34,436 244 Title I, Part C - Carl Perkins 229,690 234,663 222,831 255 Title II, Part A - TPTR 818,448 647,793 457,170 262 Title II, Part D - Technology 32,770 - - 263 Title III, Part A - LEP 393,082 378,095 337,440 265 Title IV, Part B - 21st Century 110,000 112,500 85,063 266 ARRA - State Fiscal Stabilization Fund 12,487,066 18,426,499 - 273 Science Collaborative 110,634 117,028 154,087 273 Math Collaborative - 103,742 119,145 279 ARRA - Title II, Part D 57,339 - - 280 ARRA - McKinney Vento Homeless Grant 50,558 - - 283 ARRA - IDEA-B - Formula 6,113,055 - - 284 ARRA - IDEA-B - Preschool 158,630 - - 285 ARRA - Title I, Part A 1,840,623 - - 287 ARRA - Education Jobs Fund - - 5,521,694 289 Misc. Federal Programs 33,821 399,741 21,487 *

315 IDEA-B - Discretionary Deaf SSA 7,373 23,583 25,268 316 IDEA-B - Formula Deaf SSA 22,508 24,203 14,958 317 IDEA-B - Preschool Deaf SSA 1,932 2,178 1,748 340 IDEA-C - ECI SSA 567 454 798

US DEPARTMENT OF HEALTH & HUMAN SERVICES272 MEDICAID ADMIN CLAIMING PGM 18,698 26,556 26,556 *

CORPORATION FOR NATIONAL & COMMUNITY SERVICE222 Learn & Serve America 80,000 90,494 -

US DEPARTMENT OF ENERGY209 University of North TX - Energy Conservation - 37,350 - 209 Public ISD Energy Efficiency Program - 35,000 - 288 HGAC Clean Vehicles Program - 480,000 -

STATE OF TEXAS385 Orientation & Mobility Fund 27,000 32,000 32,000 *

392 Non-Educational Community Based Support 1,500 15,483 15,483 *

394 Life Skills - Student Parents (formerly PEP) 44,047 50,560 - 397 AB/IB Incentives - Training 70,524 75,866 75,866 *

404 Student Success Initiative Grant (formerly ARI/AMI) 216,045 208,469 156,352 *

404 SSI - College Readiness Grants - 243,843 197,821 409 Early College High School, Cycle 4 444,638 - - 409 TX HS Initiative - HS Redesign & Restructuring 240,785 - - 410 State Textbook Fund - - 3,769,200 411 Technology Allotment 977,255 976,373 - 425 Beginning Teacher Induction & Mentoring 129,500 - 154,960 429 TX Fitness Now 27,833 14,742 - 429 Various State Programs 37,096 2,391,991 - 435 State Deaf SSA 223,033 258,144 288,234 459 New Caney & Sheldon SSA Special Ed 2,890 61,452 160,000

LOCAL481 Houston A+ 106,349 20,000 15,000 488 Humble ISD Education Foundation Grants 412,698 527,296 508,449 490 Other Local Grants - Various 4,910 92,850 83,000 491 Other Local Grants - Continuous 105,028 71,991 20,684

Total Special Revenue Awards 34,949,483$ 34,641,904$ 19,736,342$

*NOTE: Grant award has not yet been received so this amount is estimated based on the prior year's actual revenues.

INFORMATIONAL SECTION

- 333 -


Fund Balance – General Fund Governmental funds and fiduciary funds equity are reported as fund balance. Fund balance is the gross difference between governmental fund assets and liabilities reflected on the balance sheet. The fund balance of the General Fund is of primary significance because the General Fund is the primary fund through which most functions are financed and includes state aid and local maintenance taxes.

Due to differences in interpretation of the fund balance reporting standards, GASB has issued Statement No. 54 to clarify definitions of governmental fund types and the relationship to Statement 34’s reporting of restricted net assets for government-wide reporting. Statement 54 is effective for periods beginning after June 15, 2010 which translates to the fiscal year ending in 2011 for Texas school districts.

It is assumed that unassigned fund balance will be of interest to rating agencies for school bonds after the implementation of GASB 54. The categories of fund balance under GASB 54 are:

Nonspendable fund balance – The term nonspendable should be used in governmental fund financial reporting only to identify the portion of the fund balance that is not in spendable form (for example, inventories) or legally or required by contract for a specific future use - i.e., legal restriction on the use of assets (for example, permanent fund principal). Examples of nonspendable fund balance are as follows:

a) Inventories

b) Long-term receivables

c) Endowment principals

d) Prepaid items

Restricted fund balance – Restricted fund balance is a result of restrictions imposed by law or by creditors, grantors, contributors, or other governments’ laws or regulations. Restrictions imposed by law through enabling legislation have a legally enforceable requirement for the funds to be spent only as specified by the legislation. There should never be a negative restricted amount in any fund type. Examples of restricted fund balance are as follows:

a) Federal and State Programs

b) Retirement of Long-Term Debt

c) Construction

- 334 -


Committed fund balance – Committed fund balance is a result of school board approval in the minutes (formal action) requiring funds to be used only for specific purposes decided by the school board. Committed amounts cannot be used for another purpose unless the school board formally reverses or changes the specific purpose for the funds by approving in the minutes (the same action taken to commit). These commitments are not considered legally enforceable since they can be reversed by the school board. The school board must take action to commit funds for a specific purpose prior to the end of the fiscal year, but the amount of the commitment may be determined after the end of the fiscal year. Examples of committed fund balance are as follows:

a) Construction

b) Claims and Judgments

c) Retirement of Loans/Notes Payable

d) Capital Expenditures

e) Self-Insurance

Assigned fund balance – If the school district intends to use funds for specific purposes, but doesn’t restrict or commit them, the funds should be reported as assigned. An assignment doesn’t have to be formally approved by the board. Assignments can be made by the school board or a Board/finance committee or school official to which the school board has delegated authority. If a school board hasn’t delegated authority to assign amounts, a school district would not have assigned fund balance. Examples of assigned fund balance are as follows:

a) Construction

b) Claims and Judgments

c) Retirement of Loans/Notes Payable

d) Capital Expenditures

e) Self-Insurance

Unassigned fund balance – This category of fund balance is what is left over after the previous four classifications in the general fund have been made, and is available for any legal expenditure. Only the general fund will have unassigned amounts. By accounting for amounts in other funds, the school district has implicitly assigned the funds to the purposes of those particular funds.

- 335 -



Reserved / Non Spendable:

Investments in Inventory 457,023$ 459,721$ -$ -$ -$

Outstanding Encumbrances 459,456 342,610 802,970 - -

Designated / Assignments:

Outstanding Encumbrances - - - 634,455 -

Capital Expenditures 310,103 289,899 262,549 221,676 -

Opening of New Campuses 12,200,000 17,479,239 17,817,390 - -

Compensation 3,371,867 - - - -

Medical Plan Benefits 1,907,372 - - - -

E-Rate 95,640 164,000 209,149 147,397 -

Legal Services - - - 200,000 200,000

Insurance Deductibles - - - 200,000 200,000

Curriculum Audit - - - 300,000 300,000

Contracted Services-Campus Safety - - - 125,000 125,000

Building Rentals - - - 36,685 36,685

Special Education 996,911 996,911 996,911 1,162,500 1,162,500

Contingency - - - 100,000 100,000

Unreserved and Undesignated / Unassigned:

Unreserved / Unassigned 34,666,605 64,055,331 64,483,994 67,335,790 60,631,858

Total Fund Balance 54,464,977$ 83,787,711$ 84,572,963$ 70,463,503$ 62,756,043$

Fund Balance Percentages 15.49% 28.20% 25.42% 27.38% 24.25%

Note: In March 2009, The Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This new standard has changed the categories and terminology used to describe thecomponents of fund balance. Implementation date for GASB 54 is for the fiscal period ending June 30, 2011.


Fund Balance Analysis - General FundHumble Independent School District


- 336 -


Long Range Financial Planning

Introduction

The District maintains a three year planning projection beyond the current budget year for its General Fund, National School Breakfast and Lunch Program Fund, and Debt Service Fund. These three funds are required to be budgeted in accordance with the Texas Education Agency. These planning projections are used in determining what effects current decisions have on subsequent years. During the budget process, these plans are reviewed and evaluated and updated as planning assumptions change or basic data in the model changes significantly. These plans allow the District to view the effects on future year's budgets for budget items like salary increases, changes in the TRS benefits rates, or changes in tax rates before being incorporated into the annual budget. These plans can be an evaluation tool when using non-recurring revenue sources to fund recurring expenditures in determining the long-term budgetary consequences of such decisions.

Revenue Assumptions

The District's General Fund has two main revenue sources: property tax revenue and state aid. Property tax revenue is projected using the tax rate, assessed valuations, and the collection rate. The District's tax rate is at its maximum by law ($1.17) and, therefore, remains unchanged in the District's current model. Under State law, property values are appraised by the Harris County Appraisal District. Property values are relatively flat due to the national economic downturn. Therefore, the total taxable valuation remains unchanged across the next three years. The tax collection rate for 2011-12 is estimated at 98.5% and this estimation is carried through 2014-15.

The District continues to function under a state school finance system that freezes our operating revenue at the 2005-2006 level of per WADA (weighted average daily attendance) support. The current funding system offsets state funding for any increases in local property taxes as a result of increased appraisals and new properties on the tax roll. The 2011 Legislative Session ends with a $4 billion cut to general state aid funding to public schools. The District utilized the state aid template provided by Region XIII Education Service Center to project state aid for the 2011-12 budget year as well as future years.

Enrollment projections are based upon demographic projections provided by Population and Survey Analyst (PASA) last updated in December 2009. The District used PASA's low growth scenario which increases enrollment by approximately 900 students per year for the 2011-12 budget. However, with the start of the 2011-12 school year, the actual enrollment is substantially lower than PASA’s low growth scenario. Therefore, the District has contracted with PASA for updated demographic projections to be completed in February, 2012. Revenue projections will be adjusted to

- 337 -


reflect these updated projections. The District, based upon historical trends, estimates its attendance rate at 95% across all years in the model. Property valuation is the same for state aid projection as it is for property tax revenue projections.

Expenditure Assumptions

Due to the current State financial crisis, public education funding was targeted for reductions. As this budget was prepared knowing the state was facing a near $27 billion shortfall at the state level, the Legislature cut general state aid funding to public schools. In order to plan for these operating revenue reductions in a way that best projects fiscal stability for the district, the 2011-12 adopted budget includes $24 million of operating expenditure reductions of which $18 million were in personnel reduction. The financial plan assumes that enrollment growth will not produce any added positions. However, positions will be added as a result of opening an elementary school (2012-13) and a middle school (2014-15).

With an assigned fund balance in the current fiscal year that is near maximum range set as a target by the Board of Trustees fund balance policy, the District is currently reviewing its ability to provide a salary increase for employees during 2011-12 and has included an estimated compensation increase for 2011-12 in the 2011-12 planning projections. However, no compensation increase has been included for fiscal years 2012-13 through 2014-15.

In 2013-14, expenditures increase by approximately $2 million due to the opening of Elementary #27 and in 2014-15 by approximately $3.1 million due to the opening of Middle School #9. Unavoidable increases in expenditures are factored into the model annually. The actual 2011-12 unavoidable increase is $2.2 million while the subsequent years' increases are estimated to be $1.0 million annually.

The financial plan for the National School Breakfast and Lunch Program Fund assumes that meal revenues and the Federal School Breakfast and Lunch Program will increase at the same rate as the estimated student enrollment for the same years. Meal prices were increased by $.10 per the Healthy, Hunger Free Kids Act 2010 which requires prices to be increased to meet the federal reimbursement free rate. Expenditures were projected based on the opening of an elementary school in 2012-13 and a middle school in 2014-15 with increases in payroll, professional and contracted services, supplies and materials, and other operating costs.

The Debt Service Fund Financial Plan projection for property taxes and the tax increment fund were based on the total taxable valuation remaining unchanged through 2014-15 due to property values being relatively flat. Because of the state's financial uncertainty, existing debt allotment and instructional facility allotment is remaining constant with no increase. Expenditures were projected based on existing principal and interest scheduled payments.

- 338 -





Revenues

Local Property Taxes 121,860,881$ 121,860,881$ 121,860,881$ 121,860,881$ Interest on Investments 172,300 172,300 172,300 172,300 Local - Other 411,500 411,500 411,500 411,500 Athletic Activities 441,200 441,200 441,200 441,200 Total 122,885,881$ 122,885,881$ 122,885,881$ 122,885,881$

State Per Capita/Foundation School Program 106,757,313$ 120,524,954$ 122,500,436$ 124,491,166$ TRS on-Behalf 12,662,001 13,295,101 13,959,856 14,657,849 Total 119,419,314$ 133,820,055$ 136,460,292$ 139,149,015$

Federal Federal Revenues 45,000$ 45,000$ 45,000$ 45,000$ Total 45,000$ 45,000$ 45,000$ 45,000$

Total 242,350,195$ 256,750,936$ 259,391,173$ 262,079,896$

Expenditures

Payroll 216,044,762$ 221,511,099$ 223,767,124$ 226,574,826$ Professional & Contracted Services 16,443,762 16,936,162 17,816,302 18,955,772 Supplies and Materials 7,227,280 7,437,280 7,713,040 8,046,140 Other Operating Costs 10,250,786 10,554,265 10,885,786 11,237,446 Capital Outlay 91,065 91,065 91,065 91,065

Total 250,057,655$ 256,529,871$ 260,273,317$ 264,905,249$

Excess (Deficiency) of Revenues Over (Under) Expenditures (7,707,460)$ 221,065$ (882,144)$ (2,825,353)$

Other Financing Sources and (Uses) Sale of Real and Personal Property -$ -$ -$ -$

Net Changes in Fund Balance (7,707,460)$ 221,065$ (882,144)$ (2,825,353)$



- 339 -





Revenues per Enrollment 6,628$ 6,855$ 6,758$ 6,655$

Expenditures per Enrollment 6,838$ 6,849$ 6,781$ 6,727$

Expenditures* Payroll 86.40% 86.35% 85.97% 85.53% Professional & Contracted Services 6.57% 6.60% 6.85% 7.16% Supplies and Materials 2.89% 2.90% 2.96% 3.04% Other Operating Costs 4.10% 4.11% 4.18% 4.24% Debt Service 0.00% 0.00% 0.00% 0.00% Capital Outlay 0.04% 0.04% 0.03% 0.03%

Total 100.00% 100.00% 100.00% 100.00%

Projected Fund Balance Perentage 25.10% 24.55% 23.86% 22.37%

Student Demographics Enrollment 36,567 37,457 38,382 39,380

*Expenditures are shown as percentage to total expenditures

- 340 -


Humble Independent School DistrictDebt Service Fund Financial PlanFor the Year Ending June 30, 2012


Revenues

Local Property Taxes 36,454,110$ 36,454,110$ 36,454,110$ 36,454,110$ Interest on Investments 40,000 40,000 40,000 40,000 Tax Increment Fund 6,795,684 6,795,684 6,795,684 6,795,684 Total 43,289,794$ 43,289,794$ 43,289,794$ 43,289,794$

State Existing Debt Allotment 5,924,099$ 5,924,099$ 5,924,099$ 5,924,099$ Instructional Facility Allotment 470,164 470,164 470,164 470,164 Total 6,394,263$ 6,394,263$ 6,394,263$ 6,394,263$

Total 49,684,057$ 49,684,057$ 49,684,057$ 49,684,057$

Expenditures

Principal on Long Term Debt 16,850,000$ 17,605,000$ 16,865,000$ 19,180,000$ Interest on Long Term Debt 31,185,628 32,664,390 33,248,965 34,686,603 Debt Fees 97,787 97,787 97,787 97,787 Payments to Tax Increment Fund 1,564,796 1,564,796 1,564,796 1,564,796

Total 49,698,211$ 51,931,973$ 51,776,548$ 55,529,186$

Excess (Deficiency) of Revenues Over (Under) Expenditures (14,154)$ (2,247,916)$ (2,092,491)$ (5,845,129)$

Other Financing Sources and (Uses) Issurance(Refunding) of Bonds -$ -$ -$ -$ Operating Transfers In 50,000 - - -

50,000$ -$ -$ -$

Net Changes in Fund Balance 35,846$ (2,247,916)$ (2,092,491)$ (5,845,129)$




- 341 -





Revenues

Local Interest on Investments 7,500$ 7,500$ 7,500$ 7,500$ Meal Charges 8,128,520 8,291,090 8,606,152 9,014,083

State National School Lunch Match 75,000 75,000 75,000 75,000

Federal School Breakfast Program 1,322,020 1,322,020 1,322,020 1,322,020 School Lunch Program 4,773,708 4,773,708 4,773,708 4,773,708 USDA Donated Commodities 110,000 110,000 110,000 110,000 Total 14,416,748 14,579,318 14,894,380 15,302,311

Expenditures

Payroll 5,799,397 5,989,402 5,989,402 6,120,602 Professional & Contracted Services 443,667 452,540 461,591 470,823 Supplies and Materials 7,565,513 7,868,134 8,182,859 8,510,173 Other Operating Costs 153,334 156,401 159,529 162,719 Capital Outlay 418,837 1,448,000 375,000 82,000 Total 14,380,748 15,914,477 15,168,381 15,346,317

Excess (Deficiency) of Revenues Over (Under) Expenditures 36,000 (1,335,158) (274,001) (44,006)

Other Financing Sources (Uses) Transfers Out (Use) (36,000) - - - Total Other Financing Sources (Uses) (36,000) - - -

Net Changes in Fund Balance - (1,335,158) (274,001) (44,006)


Projected Total Fund Balance - June 30 5,203,250$ 3,868,092$ 3,594,091$ 3,550,085$

Percentage of Fund Balance* 36.18% 24.31% 23.69% 23.13%

*As of August 22, 2011 Child Nutrition Services has submitted a plan to the Texas Department of Agriculture for the useof the fund balance in excess of the 90 days of operating expenditures. If the plan is approved, the 2011-2012 approvedbudget will be amended to reflect the approved use of the excess fund balance.

- 342 -





Revenues per Enrollment 394$ 389$ 388$ 389$

Expenditures per Enrollment 393$ 423$ 393$ 387$

Expenditures Payroll 40.33% 37.64% 39.49% 39.88% Professional & Contracted Svcs 3.09% 2.84% 3.04% 3.07% Supplies and Materials 52.60% 49.44% 53.95% 55.46% Other Operating Costs 1.07% 0.98% 1.05% 1.06% Capital Outlay 2.91% 9.10% 2.47% 0.53%

Total 100.00% 100.00% 100.00% 100.00%

Fund Balance 36.18% 24.31% 23.69% 23.13%

Student Demographics Enrollment 36,567 37,457 38,382 39,380

Increase in Meal Prices (per meal) 0.10$ 0.10$ 0.10$

Increase in Staff 101,880$ 131,200$

Increase in Professional & Contracted Svcs 2% 2% 2% 2%

Increase in Supplies and Materials 4% 4% 4% 4%

Increase in Other Operating Costs 2% 2% 2% 2%

- 343 -


Bonded Debt

FiscalYear Principal Interest Total Debt2012 16,850,000 31,185,629 48,035,629 2013 17,605,000 32,664,390 50,269,390 2014 16,865,000 33,248,965 50,113,965 2015 19,180,000 34,686,603 53,866,603 2016 21,205,000 34,606,914 55,811,914 2017 24,590,000 30,055,856 54,645,856 2018 32,260,000 24,892,250 57,152,250 2019 31,985,000 23,471,704 55,456,704 2020 29,840,000 22,026,570 51,866,570 2021 31,345,000 20,638,732 51,983,732 2022 32,690,000 19,140,329 51,830,329 2023 31,940,000 17,569,525 49,509,525 2024 32,905,000 15,988,445 48,893,445 2025 33,800,000 14,411,450 48,211,450 2026 35,520,000 12,725,200 48,245,200 2027 37,180,000 10,953,200 48,133,200 2028 39,120,000 9,098,200 48,218,200 2029 36,530,000 7,146,450 43,676,450 2030 38,435,000 5,324,450 43,759,450 2031 22,265,000 3,407,450 25,672,450 2032 23,285,000 2,298,950 25,583,950 2033 15,730,000 1,147,575 16,877,575 2034 5,910,000 374,550 6,284,550 2035 1,800,000 85,500 1,885,500

Total 628,835,000$ 407,148,887$ 1,035,983,887$

Aggregate Debt ServiceHumble Independent School District


- 344 -


FiscalYear Principal Interest Principal Interest Principal Interest

2012 2,070,000$ 2,915,000$ 1,310,000$ 455,806$ 2,087,002$ 2013 2,790,000 4,430,000 370,000 408,318 2,087,002 2014 3,135,000 5,600,000 475,000 393,519 2,087,002 2015 3,805,000 7,600,000 445,000 374,519 4,620,000$ 2,087,001 2016 3,635,000 8,085,000 505,000 356,163 6,130,000 1,953,020 2017 1,695,000 4,185,000 950,000 334,448 6,405,000 1,759,926 2018 1,195,000 292,648 6,695,000 1,542,156 2019 1,210,000 238,872 6,995,000 1,299,462 2020 1,225,000 183,212 7,310,000 1,037,150 2021 1,290,000 125,638 7,640,000 752,060 2022 1,355,000 64,362 7,980,000 446,460 2023 2,840,000 119,280 202420252026202720282029203020312032203320342035

Total 17,130,000$ 32,815,000$ 10,330,000$ 3,227,505$ 56,615,000$ 17,257,521$

(1) Converted to Fixed Rate in 2009

Series 2002A

$17,130,000Unlimited Tax

Outstanding DebtHumble Independent School District

Series 2003Buildinge & Refunding Bonds Variable Rate Bonds (1)


Refunding BondsSeries 2000



- 345 -



2012 1,825,000$ 1,603,750$ 3,410,000$ 1,121,425$ 1,260,000$ 1,842,488$ 2013 1,925,000 1,521,625 3,510,000 950,925 1,310,000 1,795,237 2014 2,025,000 1,435,000 2,910,000 775,425 1,360,000 1,746,112 2015 2,125,000 1,333,750 1,520,000 622,650 1,415,000 1,691,712 2016 2,225,000 1,227,500 1,025,000 542,850 1,470,000 1,635,112 2017 2,350,000 1,116,250 2,990,000 489,037 1,545,000 1,557,937 2018 2,450,000 998,750 3,075,000 332,063 1,625,000 1,476,826 2019 2,575,000 876,250 3,250,000 170,625 1,715,000 1,391,512 2020 2,700,000 747,500 1,800,000 1,301,476 2021 2,850,000 612,500 1,895,000 1,206,976 2022 2,975,000 470,000 1,995,000 1,107,487 2023 3,125,000 321,250 2,100,000 1,002,750 2024 3,300,000 165,000 2,205,000 897,750 2025 2,315,000 787,500 2026 2,430,000 671,750 2027 2,555,000 550,250 2028 2,680,000 422,500 2029 2,815,000 288,500 2030 2,955,000 147,750 20312032203320342035

Total 32,450,000$ 12,429,125$ 21,690,000$ 5,005,000$ 37,445,000$ 21,521,625$

Unlimited TaxRefunding Bonds

Series 2005ABuilding BondsBuilding Bonds

Series 2005

Outstanding DebtHumble Independent School District




$21,690,000

Series 2005B

- 346 -



2012 6,035,000$ 3,969,250$ 1,184,750$ 2013 6,035,000 3,969,250 1,184,750 2014 6,035,000 3,969,250 1,184,750 2015 6,035,000 3,969,250 1,184,750 2016 6,035,000 3,969,250 1,184,750 2017 6,035,000 3,969,250 1,184,750 2018 2,000,000$ 6,035,000 2,100,000$ 3,969,250 1,100,000$ 1,184,750 2019 2,000,000 5,955,000 2,200,000 3,880,000 1,200,000 1,135,250 2020 2,000,000 5,875,000 2,400,000 3,770,000 1,200,000 1,078,250 2021 2,000,000 5,787,500 2,600,000 3,650,000 1,300,000 1,021,250 2022 2,000,000 5,687,500 2,700,000 3,520,000 1,300,000 959,500 2023 8,650,000 5,587,500 5,400,000 3,385,000 1,400,000 897,750 2024 11,450,000 5,155,000 5,700,000 3,115,000 1,400,000 831,250 2025 14,850,000 4,582,500 5,900,000 2,830,000 1,500,000 764,750 2026 15,600,000 3,840,000 6,200,000 2,535,000 1,600,000 693,500 2027 16,350,000 3,060,000 6,500,000 2,225,000 1,600,000 617,500 2028 17,150,000 2,242,500 6,900,000 1,900,000 1,700,000 541,500 2029 13,500,000 1,385,000 7,200,000 1,555,000 1,800,000 460,750 2030 14,200,000 710,000 7,600,000 1,195,000 1,900,000 375,250 2031 8,000,000 815,000 1,900,000 285,000 2032 8,300,000 415,000 2,000,000 194,750 2033 2,100,000 99,750 20342035

Total 121,750,000$ 92,112,500$ 79,700,000$ 62,574,750$ 25,000,000$ 18,249,250$

For the Year Ending June 30, 2012Outstanding Debt


$121,750,000Unlimited TaxBuilding Bonds

Series 2006


Series 2007


Series 2007A

- 347 -



2012 6,425,000$ 775,975$ 3,795,357$ 3,453,200$ 2013 4,710,000 454,725 3,795,358 1,660,000$ 3,453,200 2014 3,575,000 301,650 3,795,357 1,720,000 3,386,800 2015 1,220,000 185,463 3,795,358 1,790,000 3,318,000 2016 1,210,000 136,662 3,795,357 1,845,000 3,264,300 2017 1,200,000 92,800 3,795,358 1,900,000 3,208,950 2018 1,195,000 47,800 3,245,000$ 3,795,357 2,605,000 3,151,950 2019 3,395,000 3,643,233 2,705,000 3,047,750 2020 3,530,000 3,507,432 2,840,000 2,912,500 2021 3,715,000 3,322,108 2,985,000 2,770,500 2022 3,910,000 3,127,070 3,135,000 2,621,250 2023 4,120,000 2,921,795 3,290,000 2,464,500 2024 4,335,000 2,705,495 3,450,000 2,300,000 2025 4,540,000 2,501,750 3,575,000 2,179,250 2026 4,765,000 2,274,750 3,750,000 2,000,500 2027 5,000,000 2,036,500 3,940,000 1,813,000 2028 5,255,000 1,786,500 4,140,000 1,616,000 2029 5,515,000 1,523,750 4,340,000 1,409,000 2030 5,790,000 1,248,000 4,560,000 1,192,000 2031 6,080,000 958,500 4,785,000 964,000 2032 6,385,000 654,500 5,025,000 724,750 2033 6,705,000 335,250 5,280,000 473,500 2034 4,190,000 209,500 2035

Total 19,535,000$ 1,995,075$ 76,285,000$ 59,114,135$ 73,510,000$ 51,934,400$




Refunding BondsSeries 2008B


Series 2008A


Series 2009

- 348 -


FiscalYear Principal Interest Principal Interest

2012 817,688$ 550,000$ 1,128,938$ 2013 1,090,250 1,330,000 1,488,750 2014 1,090,250 1,665,000 1,448,850 2015 1,090,250 2,240,000 1,398,900 2016 795,000$ 1,090,250 2,365,000 1,331,700 2017 815,000 1,066,400 4,740,000 1,260,750 2018 840,000 1,041,950 4,135,000 1,023,750 2019 865,000 1,016,750 3,875,000 817,000 2020 895,000 990,800 3,940,000 623,250 2021 920,000 963,950 4,150,000 426,250 2022 965,000 917,950 4,375,000 218,750 2023 1,015,000 869,700 2024 1,065,000 818,950 2025 1,120,000 765,700 2026 1,175,000 709,700 2027 1,235,000 650,950 2028 1,295,000 589,200 2029 1,360,000 524,450 2030 1,430,000 456,450 2031 1,500,000 384,950 2032 1,575,000 309,950 2033 1,645,000 239,075 2034 1,720,000 165,050 2035 1,800,000 85,500

Total 24,030,000$ 17,746,113$ 33,365,000$ 11,166,888$




Series 2011A


Refunding BondsSeries 2011B

- 349 -


Taxing Entity Amount As of Percent 4 Amount

El Dorado Utility District 3,140,342$ 09/30/08 100.00 3,140,342$ Harris County 2,235,736,628 02/28/10 3.87 86,523,008 Harris County Department of Education 8,160,000 08/31/10 3.87 315,792 Harris County Flood Control District 94,092,820 02/28/10 3.87 3,641,392 Harris Co. MUD #461 7,545,003 12/31/08 100.00 7,545,003 Harris Co. MUD #491 20,176,155 11/18/10 100.00 20,176,155 Harris Co. MUD #1061 21,853,289 05/20/11 100.00 21,853,289 Harris Co. MUD #1091 19,987,665 05/31/10 100.00 19,987,665 Harris Co. MUD #1321 6,871,061 06/10/10 100.00 6,871,061 Harris Co. MUD #1511 13,829,714 05/31/10 100.00 13,829,714 Harris Co. MUD #1521 14,081,420 09/22/10 100.00 14,081,420 Harris Co. MUD #1531 17,449,207 08/18/10 100.00 17,449,207 Harris Co. MUD #2781 34,047,408 02/10/11 100.00 34,047,408 Harris Co. MUD #2901 31,763,742 06/23/10 100.00 31,763,742 Harris Co. MUD #3421 13,761,534 01/31/10 100.00 13,761,534 Harris Co. MUD #3441 19,064,058 01/31/11 100.00 19,064,058 Harris Co. MUD #3611 14,626,544 11/12/10 100.00 14,626,544 Harris Co. MUD #4001 27,264,145 03/22/10 100.00 27,264,145 Harris Co. MUD #4121 20,525,579 01/18/11 100.00 20,525,579 Harris Co. MUD #4501 4,884,838 08/09/10 100.00 4,884,838 Harris Co. Toll Road - 02/28/10 3.87 - Harris Co. WC&ID #96 44,092,849 06/07/11 100.00 44,092,849 Houston, City of 2,896,233,963 06/30/10 3.05 88,335,136 Humble, City of 2,217,968 01/31/10 93.24 2,068,033 Lone Star College System 554,078,580 08/31/09 9.09 50,365,743 Port of Houston Authority 739,197,397 12/31/09 3.87 28,606,939 Trail of the Lakes MUD1 19,222,221 10/01/09 100.00 19,222,221

Total Overlapping Debt: 614,042,817$

Humble Independent School District Debt: 06/30/11 628,835,000

Total Direct and Overlapping Debt: 1,242,877,817$

Ratio of Total Direct and Overlapping Debt to 2010 Assessed Valuation2 11.75%

Total Direct and Overlapping Debt per Capita3 7,225$

2010 Assessed Valuation per Capita3 61,499$

1 Each Municipal Utility District (MUD) affects a distinct area of the District; the MUDs do not overlap one another.2 The 2010 assessed valuation is $10,580,088,672.3 The estimated 2010 population is 161,006.4 The percentage of overlapping debt is estimated using taxable assessed property values. Percentages were estimated by determining the portion

of the overlapping taxing authority's taxable assessed value that is within the District's boundaries and dividing it by the overlapping taxingauthority's total taxable assessed value.

Source of information: Texas Municipal Reports.

* Gross Debt



OverlappingNet Debt

Estimated Overlapping Debt

- 350 -


Property Taxes

Fiscal Tax Maintenance & Debt Total Year Year Operations Service Tax Rate

2002-03 2002 $1.5000 $0.2400 $1.74002003-04 2003 $1.5000 $0.2400 $1.74002004-05 2004 $1.5000 $0.2400 $1.74002005-06 2005 $1.5000 $0.2700 $1.77002006-07 2006 $1.3700 $0.2700 $1.64002007-08 2007 $1.0400 $0.2700 $1.31002008-09 2008 $1.1700 $0.3500 $1.52002009-10 2009 $1.1700 $0.3500 $1.52002010-11 2010 $1.1700 $0.3500 $1.52002011-12 2011 $1.1700 $0.3500 $1.5200


Tax RatesHumble Independent School District


$- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 $1.80

Aldine

Clear Creek

Cypress-Fairbanks

Galena Park

Humble

Klein

New Caney

Pasadena

Sheldon

Spring Branch

Spring

Tax Rate ComparisonM&O Debt

- 351 -


Collections In

Fiscal Tax Maint & Debt Total Net Taxable % Total Subsequent

Year Year Oper Service Tax Rate Values1 Change Tax Levy Amount % Years Amount %

2002-03 2002 $1.5000 $0.2400 $1.7400 6,023,494,855$ n/a 103,101,973$ 99,926,043$ 96.9% 2,889,018$ 102,815,061$ 99.7%2003-04 2003 $1.5000 $0.2400 $1.7400 6,531,754,436$ 8.4% 111,803,038$ 108,589,751$ 97.1% 3,022,418$ 111,612,169$ 99.8%2004-05 2004 $1.5000 $0.2400 $1.7400 7,123,029,982$ 9.1% 121,798,869$ 118,448,409$ 97.2% 3,143,218$ 121,591,627$ 99.8%2005-06 2005 $1.5000 $0.2700 $1.7700 7,765,515,685$ 9.0% 134,956,242$ 130,148,994$ 96.4% 4,551,988$ 134,700,982$ 99.8%2006-07 2006 $1.3700 $0.2700 $1.6400 8,386,605,261$ 8.0% 135,473,668$ 130,432,979$ 96.3% 4,837,810$ 135,270,789$ 99.9%2007-08 2007 $1.0400 $0.2700 $1.3100 9,548,595,428$ 13.9% 122,554,720$ 118,504,331$ 96.7% 3,727,738$ 122,232,069$ 99.7%2008-09 2008 $1.1700 $0.3500 $1.5200 10,414,226,700$ 9.1% 153,795,249$ 149,268,418$ 97.1% 3,332,193$ 152,600,611$ 99.2%2009-10 2009 $1.1700 $0.3500 $1.5200 10,624,062,726$ 2.0% 157,313,025$ 153,323,239$ 97.5% 2,369,857$ 155,693,096$ 99.0%2010-11 2010 $1.1700 $0.3500 $1.5200 10,564,977,883$ -0.6% 156,665,558$ 153,511,322$ 98.0% 153,511,322$ 98.0%2011-12 2011 $1.1700 $0.3500 $1.5200 10,574,071,014$ 0.1% 156,925,879$

(1) Based on estimated 2011 Total Certified Assessed Values


Property Tax Levies and CollectionsHumble Independent School District

Total Taxes Collected


Current Taxes Collected

Tax Roll Tax Roll Tax Roll Tax Roll Tax Roll1

2007-08 2008-09 2009-10 2010-11 2011-12

Residential 7,385,957,948$ 7,991,135,853$ 8,166,185,980$ 8,271,446,718$ 8,278,565,838$

Commercial & Industrial 1,658,641,730 1,902,944,942 1,968,131,161 1,823,965,953 1,825,535,815

Commercial & Residential Acreage 220,595,742 266,051,977 221,041,865 212,720,191 212,903,276

Undeveloped Land 130,267,244 107,957,939 128,159,560 113,373,804 113,471,383

Utilities, Minerals & Pipelines 153,132,764 146,135,989 140,544,160 143,471,217 143,594,702

Taxable Assessed Value 9,548,595,428$ 10,414,226,700$ 10,624,062,726$ 10,564,977,883$ 10,574,071,014$

1Based on estimated 2011 Total Certified Assessed Values.


Distribution of Tax BaseHumble Independent School District

Budget for the Year Ending June 30, 2012

- 352 -


$-

$1

$2

$3

$4

$5

$6

$7

$8

$9

2007-08 2008-09 2009-10 2010-11 2011-12

Bil

lion

s

Distribution of Tax Base

Residential Commercial & Industrial Commercial & Residential Acreage

Undeveloped Land Utilities, Minerals & Pipelines

2007-08 2008-09 2009-10 2010-11 2011-12

Average Market Value 175,606$ 179,410$ 179,566$ 174,403$ 172,431$

Average Taxable Value 151,606$ 159,019$ 163,842$ 159,230$ 157,211$

Rate/$100 value 1.3100$ 1.5200$ 1.5200$ 1.5200$ 1.5200$

Tax on Average Residence 1,986$ 2,417$ 2,490$ 2,420$ 2,390$

Source: Newspaper Proposed Rate Notice

Tax Levy on Average ResidenceHumble Independent School District


- 353 -


$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

2007-08 2008-09 2009-10 2010-11 2011-12

Tax Levy on Average Residence

Average Market Value Average Taxable Value Tax on Average Residence

- 354 -


Nature of Total Taxable % of Total

Principal Taxpayers Property Value1Assessed Value

1 Centerpoint Energy LLP Utility $70,610,035 0.67%

2 GGP Deerbrook LP Shopping Center 49,722,750 0.47%

3 Wal Mart Retailer 44,817,144 0.42%

4 Cole Mt Humble TX LLC Shopping Center 40,058,126 0.38%

5 IVC Deerbrook LLC Shopping Center 38,657,701 0.37%

6 Kingwood Gardens Assoc LLC Apartments 29,608,000 0.28%

7 Lawler Foods Wholesale Bakery 28,759,086 0.27%

8 Beltway Eagle Apartments Apartments 27,313,476 0.26%

9 Target Corporation Retailer 25,243,649 0.24%

10 Kingwood Country Club LLC Country Club 24,945,829 0.24%

11 Central Telephone Co of Texas Utility 24,372,140 0.23%

12 4855 Magnolia Cove Dr LLC Apartments 19,610,500 0.19%

13 Northbelt Partners LLC Apartments 18,976,129 0.18%

14 Calistoga Harbour Cove LLC Apartments 18,643,039 0.18%

15 Timberlakes Lighthouse Apartments 18,290,307 0.17%

16 Woodland Hills LLC Apartments 17,065,185 0.16%

17 Alta Pine Forest LP Apartments 16,961,055 0.16%

18 WRI Retain Pool 1 LP Comercial Bldg 16,955,409 0.16%

19 Mid America Apartments LP Apartments 16,500,000 0.16%

20 Terrabrook Eagle Developer 15,792,118 0.15%

Total $562,901,678 5.32%

1 Based on estimated 2011 Total Certified Assessed Values 10,574,071,014$


For the Year Ending June 30, 20122011 Rol1 Largest Taxpayers


- 355 -


- 356 -


- 357 -


Student Projections Humble Independent School District

ProjectedCampuses 2007-08 2008-09 2009-10 2010-11 2011-12

Humble 2,343 2,363 2,044 1,734 1,531 Kingwood 2,626 2,949 2,644 2,736 2,749 Atascocita 3,107 3,326 3,213 3,106 2,940 Kingwood Park 1,484 1,218 1,625 1,645 1,695 Summercreek - - 836 1,382 1,878 Quest 256 278 210 200 286 JJAEP 7 3 6 2 -

Subtotal High Schools 9,823 10,137 10,578 10,805 11,079 Humble 985 988 1,044 1,071 1,175 Kingwood 979 970 1,013 998 999 Creekwood 1,071 1,021 970 945 896 Atascocita 1,520 1,657 1,706 1,075 1,067 Riverwood 1,101 1,092 1,091 1,056 1,030 Timberwood 967 1,032 1,133 1,186 1,241 Ross Sterling 919 949 977 793 847 Woodcreek - - - 965 993

Subtotal Middle Schools 7,542 7,709 7,934 8,089 8,248 Humble 631 632 653 659 651 Lakeland 460 435 424 732 754 North Belt 639 601 686 717 735 Foster 638 600 592 618 575 Woodland Hills 544 515 540 562 526 Bear Branch 556 535 554 553 564 Elm Grove 605 556 521 502 474 Oaks 618 622 633 625 599 Greentree 768 751 764 772 724 Timbers 734 858 903 821 780 Pine Forest 694 681 678 667 645 Deerwood 579 621 641 551 529 Willow Creek 589 613 575 568 524 Hidden Hollow 505 485 475 581 581 Whispering Pines 723 721 726 716 676 Shadow Forest 659 636 620 606 566 Jack Fields 695 666 641 591 562 Oak Forest 645 663 610 664 680 Maplebrook 858 794 826 825 817 Summerwood 942 876 516 583 650 Eagle Springs 901 1,015 1,063 584 614 Park Lakes 869 791 858 894 975 River Pines 681 823 846 660 702 Fall Creek - 478 578 667 840 Lakeshore - - 461 599 707 Atascocita Springs - - - 651 790 Early Learning Wing 72 69 27 51 -

Subtotal Elementary 15,605 16,037 16,411 17,019 17,240 Totals 32,970 33,883 34,923 35,913 36,567

Past and Current Student EnrollmentPer PEIMS Fall Submission

- 358 -


Humble Independent School DistrictStudent Projections

Low Growth Scenario by Grade

Fiscal Year EE+PK KG 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th Total2007 962 2,237 2,344 2,274 2,322 2,343 2,322 2,320 2,475 2,420 2,499 2,380 2,459 1,970 31,327 2008 1,124 2,198 2,465 2,453 2,426 2,451 2,487 2,481 2,499 2,565 2,562 2,593 2,546 2,120 32,970 2009 1,176 2,279 2,479 2,519 2,553 2,489 2,540 2,564 2,577 2,571 2,626 2,605 2,617 2,288 33,883 2010 1,217 2,403 2,521 2,476 2,581 2,557 2,546 2,641 2,641 2,653 2,729 2,733 2,644 2,527 34,869 2011 1,266 2,480 2,684 2,547 2,557 2,616 2,633 2,636 2,732 2,718 2,766 2,807 2,766 2,465 35,673 2012 1,314 2,552 2,766 2,707 2,625 2,587 2,689 2,721 2,722 2,806 2,829 2,840 2,836 2,573 36,567 2013 1,365 2,627 2,846 2,790 2,791 2,657 2,660 2,780 2,810 2,796 2,921 2,905 2,870 2,639 37,457 2014 1,419 2,704 2,929 2,871 2,876 2,825 2,732 2,749 2,871 2,887 2,911 3,000 2,936 2,672 38,382 2015 1,477 2,785 3,015 2,955 2,960 2,911 2,904 2,824 2,839 2,950 3,005 2,990 3,032 2,733 39,380 2016 1,535 2,867 3,106 3,042 3,047 2,996 2,993 3,002 2,916 2,918 3,071 3,087 3,022 2,821 40,423 2017 1,596 2,951 3,198 3,134 3,136 3,084 3,081 3,094 3,101 2,997 3,038 3,154 3,120 2,813 41,497 2018 1,658 3,037 3,291 3,226 3,231 3,175 3,171 3,184 3,195 3,186 3,120 3,120 3,187 2,904 42,685 2019 1,723 3,127 3,388 3,320 3,326 3,271 3,264 3,278 3,289 3,284 3,317 3,205 3,153 2,968 43,913 2020 1,791 3,219 3,488 3,418 3,424 3,367 3,363 3,374 3,386 3,380 3,419 3,408 3,239 2,935 45,211

Source: Population & Survey Analysts - Demographic Update December 2009

Student Projections - Low Growth Scenario

35,000

37,000

39,000

41,000

43,000

45,000

47,000

2011 2012 2013 2014 2015 2016 2017 2018 2019

- 359 -


Actuals Actuals Actuals Actuals Budget2007-08 2008-09 2009-10 2010-11 2011-12

Special Duty Teacher 44.70 39.40 0.00 0.00 0.00 Substitute Teacher - - 2.00 1.00 0.00 Teacher 2,284.90 2,252.20 2,424.30 2,480.10 2,275.64Total Teachers 2,329.60 2,291.60 2,426.30 2,481.10 2,275.64Student/Teacher Ratio (see note below) 14.15 14.79 14.39 14.47 16.07

Counselor 73.80 70.70 75.50 81.30 78.30 Educational Diagnostician 21.00 24.90 32.80 33.50 33.50 Librarian 34.90 27.00 29.10 31.50 31.50 Occupational Therapist 8.00 8.20 6.00 6.80 6.80 Certified Orientation/Mobility Specialist (COMS) 3.00 4.00 2.00 2.00 2.00 Physical Therapist 4.80 4.80 4.80 3.80 3.80 School Nurse 35.70 32.70 33.60 34.30 34.30 LSSP/Psychologist 32.40 29.90 29.20 33.90 33.90 Social Worker 2.00 1.90 1.90 1.80 1.80 Speech Therapist/Speech-Language Pathologist 41.60 40.60 44.20 46.30 46.30 Visiting Teacher 1.00 1.00 1.00 1.00 1.00 Teacher Facilitator - 1.00 147.10 151.30 142.50 Department Head - 1.00 - - - Athletic Trainer 3.00 1.00 6.20 5.90 5.90 Campus Professional 7.30 8.70 20.10 64.70 64.70 Non-Campus Professional 128.90 167.50 101.40 114.90 110.40Total Professional Support 397.40 424.90 534.90 613.00 596.70Student/Professional Support Ratio 82.96 79.74 65.29 58.59 61.28

Assistant Principal 81.50 77.00 95.60 99.40 82.40 District Instructional Program Director/Executive - - 2.00 2.00 2.00 Principal 36.00 39.00 39.00 40.80 40.80 Teacher Supervisor 21.40 22.40 13.80 9.10 9.10 Athletic Director - 1.00 - - -Total Campus Administation 138.90 139.40 150.40 151.30 134.30Student/Campus Administration Ratio 237.37 243.06 232.20 237.36 272.28

Assistant/Associate/Deputy 6.00 4.90 5.00 5.00 5.00 District Instructional Program Director/Executive 19.00 25.60 22.00 21.90 21.90 Superintendent 1.00 1.00 1.00 1.00 1.00 Teacher Supervisor 1.00 - 11.20 11.00 11.00 Athletic Director 1.00 2.00 2.00 2.00 2.00 Business Manager 1.00 1.00 1.00 1.00 1.00 Tax Assessor/Collector - 1.00 2.00 2.00 2.00 Director of Personnel 1.00 - 1.00 1.00 1.00Total Central Administration 30.00 35.50 45.20 44.90 44.90Student/Central Administration Ratio 1,099.00 954.45 772.63 799.84 814.41

Education Aides 317.40 374.30 394.80 389.60 356.60 Certified Interpreter 3.00 1.00 - 1.80 1.80 Non-Certified Interpreter 6.00 - - - -Total Educational Aides 326.40 375.30 394.80 391.40 358.40Student/Educational Aides Ratio 101.01 90.28 88.46 91.76 102.03

Total Auxiliary 1,137.50 1,107.90 1,210.50 1,130.20 1,100.60Student/Auxiliary Ratio 28.98 30.58 28.85 31.78 33.22

Total Staff 4,359.80 4,374.60 4,762.10 4,811.90 4,510.54Total Student/Staff Ratio (see note below) 7.56 7.75 7.33 7.46 8.11Total Enrollment Per PEIMS 32,970 33,883 34,923 35,913 36,567

School FIRST Range for Student/Teacher Ratio 13.5 (Low) 22.0 (High)School FIRST Range for Total Student/Staff Ratio 7.0 (Low) 14.0 (High)

Ed

ucat

ion

al

Aid

esA

uxT

otal

sC

amp

us

Adm

inis

trat

ion

Cen

tral

Adm

inis

trat

ion

Tea

cher

sP

rofe

ssio

nal

Su

ppor

t

Employee Resource AllocationsFull-Time Equivalent District Employees by Position

- 360 -


Compensation Plan

- 361 -


- 362 -


- 363 -


- 364 -


- 365 -


- 366 -


- 367 -


- 368 -


- 369 -


- 370 -


- 371 -


- 372 -


- 373 -


- 374 -


- 375 -


- 376 -


- 377 -


Academics

Academic Excellence Indicator System

The Academic Excellence Indicator System (AEIS) pulls together a wide range of information on the performance of students in each school and district in Texas every year. This information is put into the annual AEIS reports, which are available each year in the fall.

The performance indicators are:

Results of Texas Assessment of Knowledge and Skills (TAKS*); by grade, by subject, and by all grades tested

Participation in the TAKS tests

Exit-level TAKS Cumulative Passing Rates

Progress of Prior Year TAKS Failers

Results of the Student Success Initiative

English Language Learners Progress Measure

Attendance Rates

Annual Dropout Rates (grades 7-8, grades 7-12, and grades 9-12)

Completion Rates (4-year longitudinal)

College Readiness Indicators

- Completion of Advanced / Dual Enrollment Courses

- Completion of the Recommended High School Program or Distinguished Achievement Program

- Participation and Performance on Advanced Placement (AP) and International Baccalaureate (IB) Examinations

- Texas Success Initiative (TSI) – Higher Education Readiness Component

- Participation and Performance on the College Admissions Tests (SAT and ACT)

- College-Ready Graduates

- 378 -


Performance on each of these indicators is shown disaggregated by ethnicity, sex, special education, low income status, limited English proficient status (since 2002-03), at-risk status (since 2003-04, district, region, and state), and, beginning in 2008-09, by bilingual/ESL (district, region, and state, in section three of reports). The reports also provide extensive information on school and district staff, finances, programs and student demographics.

The accountability rating is visible as well on every AEIS report. The AEIS reports also include, when applicable, the list of Gold Performance Acknowledgements (GPAs) earned in the current year as well as a note describing Performance-Based Monitoring (PBM) Special Education Monitoring Results Status if pertinent to the specific district or campus.

The TAKS (Texas Assessment of Knowledge and Skills) replaced the TAAS (Texas Assessment of Academic Skills) in the 2002-03 school year as the state-administered assessment. AEIS reports prior to 2002-03 show performance on the TAAS test.

Origin of AEIS

The origin of the AEIS goes back to 1984, when the Texas Legislature for the first time sought to emphasize student achievement as the basis for accountability. That year, House Bill 72 called for a system of accountability based primarily on student performance. Prior to that, accountability focused mostly on process. That is, districts were checked to see if their schools had been following rules, regulations, and sound educational practices.

Since the first year of the AEIS (1990-91), it has developed and evolved through legislation, recommendations of advisory committees and the commissioner of education, State Board of Education actions, and final development by Texas Education Agency (TEA) researchers and analysts.

About AEIS Data Sources

The level of detail on the AEIS is possible thanks to the extensive amount of school data collected in Texas. Through its Public Education Information Management System (PEIMS), the TEA annually collects a broad range of information on over 1,200 districts (including charters), more than 8,000 schools, 320,000+ educators, and over 4.7 million students. Additionally, testing contractors provide the agency with scores on standardized tests which are administered statewide (e.g. TAKS, TAKS (Accommodated), TAKS-M, TAKS-Alt, SAT, ACT, AP, and IB). Other state agencies provide information such as tax rates and property values.

- 379 -


About PEIMS

PEIMS is a state-wide data management system for public education information in the State of Texas. One of the basic goals of PEIMS, as adopted by the State Board of Education in 1986, is to improve education practices of local school districts. PEIMS is a major improvement over previous information sources gathered from aggregated data available on paper reports.

School districts submit their data in a standardized electronic format. The data collection is defined in an annual publication, the PEIMS Data Standards. Technical support for gathering the data from district databases is supplied by each of the twenty educational service centers (ESCs) or by private vendors. A software system of standard edits is used to enhance the quality of district data submissions. Currently, the major categories of data collected are:

Organization data

Budgeted financial data

Actual financial data

Staff data

Student demographic and program participation data

Student attendance and course completion data

Retention and "school leaver" information (graduates, dropouts, etc.)

Uses of AEIS Data

Since the first AEIS reports for the 1990-91 school year, other reports have been developed that use the AEIS data. The Accountability Rating System for Texas Public Schools and School Districts uses a subset of the performance measures computed for AEIS to assign a rating to each public school and district. Schools and districts have been rated since 1994 using this system. Additionally, School Report Cards, (available on the web through the AEIS site, by year starting with 1997-98) are sent out to parents by their children's schools. These show a subset of the performance, staff, and financial measures in the AEIS reports. The annual Snapshot publications, which date back to 1987-88, provide extensive district-level information which is calculated for AEIS. Pocket Edition provides a state-level overview of public school education in a compact brochure. These brochures date back to the 1990-91 school year.

- 380 -


Academic Excellence

The state accountability system assigns ratings to every campus and district in Texas public education system each year. The purpose of the state accountability system is first and foremost to improve student performance. The system sets reasonable standards for achievement and identifies and publicly recognized high levels of performance and performance improvement. The system provides information about levels of student performance in each school district and on each campus, and the system identifies campuses and districts with inadequate performance and provides assistance.

The system assigns one of four rating labels ranging from lowest to highest:

Academically Unacceptable

Academically Acceptable

Recognized

Exemplary

For 2010-11, the District as a whole maintained a Recognized rating from the previous year. Twelve campuses achieved an Exemplary rating while an additional fourteen received a rating of Recognized based on the five indicators detailed below. Fourteen campuses were rated Academically Acceptable. For the second consecutive year, no campuses received a rating of Academically Unacceptable.

Accountability Rating System

In 1993, the Texas Legislature enacted statutes that mandated the creation of the Texas public school accountability system to rate school districts and evaluate campuses. A viable and effective accountability system was achievable in Texas because the state already had the necessary infrastructure in place: a pre-existing student-level data collection system; a state-mandated curriculum; and a statewide assessment tied to the curriculum.

The system initiated with the 1993 legislative session remained in place through the 2001-02 school year. The ratings issued in 2002 were the last under that system. Beginning in 2003, a new assessment, the Texas Assessment of Knowledge and Skills (TAKS), was administered. This assessment includes more subjects and grades, and is more difficult than the previous statewide assessment. A new rating system based on the TAKS was developed during 2003. Ratings established under the newly designed system were first issued in the fall of 2004.

- 381 -


To determine ratings under the standard accountability procedures, the 2011 accountability rating system for Texas public schools and districts uses five base indicators listed below.

Spring 2011 performance on the Texas Assessment of Knowledge and Skills (TAKS),

Spring 2011 performance of current and monitored limited English proficient (LEP) students on the English Language Learners (ELL) Progress Indicator,

Spring 2011 Commended Performance on the TAKS,

Completion Rate I for the class of 2010, and

2009-10 Annual Dropout Rate for grades 7 and 8.

Academic Indicators

Texas Assessment of Knowledge and Skills (TAKS)

The TAKS indicator is the percent of students who scored high enough to meet the standard to pass the test. This is calculated as the number of students who met the TAKS student passing standard divided by the number tested. Results for the TAKS (grades 3-11) are summed across grades for each subject. Results for each subject tested are evaluated separately to determine ratings.

For every subject, if at least 90% of the tested students pass the test, the Exemplary standard will be met. The Recognized standard will be met if at least 80% of the tested students pass the test. Academically Acceptable varies by subject:

Reading/ELA – At least 70% of the tested students pass the test.

Writing – At least 70% of the tested students pass the test.

Social Studies – At least 70% of the tested students pass the test.

Mathematics – At least 65% of the tested students pass the test.

Science – At least 60% of the tested students pass the test.

The 2010-11 school year is the last year for the accountability rating system based on the TAKS.

English Language Learners (ELL) Progress Indicator

This is a new indicator for 2011. Campuses and districts are evaluated on the percent of current and monitored limited English proficient (LEP) students who meet the TAKS reading/ELA standard or the criteria on the Texas English Language Proficiency Assessment System (TELPAS) reading

- 382 -


component. For both Recognized and Exemplary ratings, at least 60% of the LEP students must meet the ELL Progress Indicator criteria.

Commended Performance

This is a new indicator for 2011. Campuses and districts are evaluated on the percent of students who score high enough on the TAKS reading and mathematics to achieve Commended Performance. Districts will meet the Exemplary standard if at least 25% of the tested students attain Commended Performance on the TAKS. If at least 15% of the tested students attain Commended Performance, the Recognized standard will be met.

Completion Rate I (Graduates and Continuers)

The completion rate indicator is calculated as the number of completers (graduates and students who return to school for a fifth year) as a percent of total students in the class (graduates, continuing students, General Education Development (GED) recipients, and dropouts) as a four year high school cohort. A completion rate I of 95% or more will meet the exemplary standard, 85% or more will meet the recognized standard, and 75% or more will meet the academically acceptable standard. Humble ISD has received a completion rate I of 96.6% which is an increase of 2.1%

Annual Dropout Rate

For accountability purposes, the annual dropout rate is used to evaluate campuses and districts with students in grades 7 and 8. The dropout rate indicator is a one year measure calculated as the number of previous year 7th and 8th grade students who do not return to school the following year as a percent of all 7th and 8th grade students who were in attendance at any time during the prior school year.

The standard for the Annual Dropout Rate is 1.6% or less for all rating categories. Any district or campus with a rate higher than 1.6% that does not demonstrate Required Improvement is rated Academically Unacceptable. For the second consecutive year, Humble ISD reported an Annual Dropout Rate of 0.0%.

State of Texas Assessments of Academic Readiness (STAAR)

Beginning in the spring of 2012, the State of Texas Assessments of Academic Readiness (STAAR) will replace the Texas Assessment of Knowledge and Skills (TAKS). The Texas Education Agency (TEA), in collaboration with the Texas Higher Education Coordinating Board (THECB) and Texas

- 383 -


educators, is developing a new assessment system in response to requirements set forth by the 80th and 81st Texas legislatures.

The state assessments will continue to be based on the Texas Essential Knowledge and Skills (TEKS), the standards designed to prepare students to succeed in college and careers and to compete globally. The majority of the new STAAR assessments will test content students studied that year, as opposed to testing content studied over multiple years. Doing so will strengthen the alignment between what is taught and what is tested for a given course of study.

STAAR will center on increasing postsecondary readiness of graduating high school students and helping to ensure that Texas students are competitive with other students both nationally and internationally. STAAR will focus on providing a more clearly articulated assessment program, focus on few skills and address skills in a deeper manner.

Accountability Beyond 2011

A new accountability system based on the STAAR grades 3–8 and STAAR EOC assessments will be developed during the 2011–12 school year and implemented in 2012-13. Accountability ratings will not be released in 2011-12 while student performance standards are set on the STAAR and the new accountability system is developed. Reporting in 2011-12 will be modified based on the availability of student performance data. The new accountability rating system will include the following indicators and other features:

Student performance on the STAAR grades 3–8 and EOC assessments, measured against both student passing standards and college-readiness standards. Student progress is also factored in, allowing more students to be identified as meeting or progressing toward meeting these standards.

Accountability standards defined by the commissioner of education for the current year and projected for the next two years. Standard for the college-ready performance indicator increases so that by 2019-20 Texas ranks in the top ten among states nationally on two measures – the percent college-ready and the percent graduating under the recommended or advanced high school program, with no gaps by race, ethnicity, or socioeconomic status.

Dropout rates (including district completion rates) for grades 9 through 12 and high school graduation rates.

Student group performance based on race/ethnicity and socioeconomic status is evaluated.

- 384 -


Required improvement over the prior year is a required feature.

Average performance of the last three years is a required feature.

Performance on 85 percent of the measures meeting the standard is an optional feature.

Accountability rating labels assign districts and campuses to one of two rating categories: “Unacceptable” and “Acceptable.”

Distinction designations will recognize high performance by students in academics and on broader indicators of excellence beyond results based on state assessments. Recognized and Exemplary ratings are distinction designations for meeting higher college- and career-ready performance standards, rather than higher performance on the same indicators used for accountability ratings.

Campus distinction designations will be awarded for campuses in the top 25 percent in annual improvement, campuses in the top 25 percent of those demonstrating ability to close performance gaps, and for academic performance in ELA, mathematics, science, and social studies.

Campus distinction designations will also be awarded in four new areas:

Fine arts,

Physical education,

21st Century Workforce development program, and

Second language acquisition program.

The intent of the accountability development process is to design a new accountability system rather than modify the current system. The new system may look very different from the current state accountability system. Accountability development in 2011-12 and 2012-13 will include several coordinated efforts to simultaneously develop the new state accountability rating system, new federal AYP system, new state distinction designations, a new Performance-Based Monitoring Analysis System (PBMAS), new state accountability reports, and possibly new alternative education accountability procedures. Phase-in of the new accountability system will begin with the 2013 and 2014 accountability ratings.

- 385 -


Description 2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary 6 8 15 17 12Recognized 5 11 10 17 14Academically Acceptable 19 16 9 4 14Academically Unacceptable 2 0 2 0 0District Rating Acceptable Acceptable Acceptable Recognized Recognized

Texas Accountability Ratings SummaryHumble Independent School District

Accountability Ratings Summary

0

4

8

12

16

20

2006-07 2007-08 2008-09 2009-10 2010-11

Exemplary Recognized Academically Acceptable Academically Unacceptable

- 386 -


Humble Independent School DistrictOfficial Accountability Ratings History

2011 2010 2009 2008 2007Humble ISD R R A A A

Humble High School A R U A AKingwood High School R R R R AQuest High School R R A A AAtascocita High School A R R A AKingwood Park High School R R R ASummer Creek High School A RHumble Middle School A R A A AKingwood Middle School R R R A ACreekwood Middle School A E R A AAtascocita Middle School A R A A ARiverwood Middle School E E E R RTimberwood Middle School A R A A ARoss Sterling Middle School A R A AWoodcreek Middle School AHumble Elementary R A R R ALakeland Elementary A A A A ANorth Belt Elementary A R U A AFoster Elementary R E R R AWoodland Hills Elementary E E E E RBear Branch Elementary E E E E EElm Grove Elementary R E E E ROaks Elementary A R R A AGreentree Elementary E R E E ETimbers Elementary A R A R APine Forest Elementary R E E R RDeerwood Elementary E E E E EWillow Creek Elementary E E E E EHidden Hollow Elementary E E E E EWhispering Pines Elementary A R R R UShadow Forest Elementary E E E E EJack M. Fields, Sr. Elementary R A A A AOak Forest Elementary R E E R AMaplebrook Elementary E E E R ASummerwood Elementary R E E A REagle Springs Elementary E E E R APark Lakes Elementary R R A R URiver Pines Elementary R A R AFall Creek Elementary E E ELake Shore Elementary E EAtascocita Springs Elementary R

- 387 -


Hu

mb

le I

nd

epen

den

t S

choo

l Dis

tric

tT

exas

Ass

essm

ent

of K

now

led

ge a

nd

Sk

ills

(T

AK

S)

Des

crip

tion

Sta

teR

egio

nD

istr

ict

Sta

teR

egio

nD

istr

ict

Sta

teR

egio

nD

istr

ict

Sta

teR

egio

nD

istr

ict

Sta

teR

egio

nD

istr

ict

Rea

ding

/EL

A88

%89

%92

%91

%91

%93

%88

%89

%91

%90

%91

%93

%90

%90

%93

%M

athe

mat

ics

77%

78%

80%

80%

81%

83%

80%

82%

84%

84%

85%

88%

84%

86%

88%

Wri

ting

92%

92%

93%

93%

93%

94%

92%

93%

93%

93%

95%

94%

92%

93%

95%

Sci

ence

66%

67%

74%

74%

76%

80%

78%

79%

84%

83%

85%

88%

83%

85%

88%

Soc

ial S

tudi

es87

%88

%92

%91

%93

%93

%93

%94

%96

%95

%96

%97

%95

%96

%97

%A

ll T

ests

67%

68%

73%

72%

73%

77%

72%

74%

77%

77%

78%

81%

TB

DT

BD

83%

2006

-200

720

10-2

011

2007

-200

820

08-2

009

2009

-201

0

Des

crip

tion

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Rea

ding

/EL

A92

%94

%91

%85

%88

%90

%88

%88

%95

%91

%91

%87

%90

%92

%91

%92

%94

%98

%94

%97

%94

%88

%92

%94

%94

%94

%98

%

Mat

hem

atic

s86

%91

%92

%89

%91

%92

%91

%92

%94

%86

%88

%86

%84

%87

%87

%87

%87

%94

%76

%77

%76

%68

%78

%77

%84

%91

%95

%

Sci

ence

89%

92%

92%

80%

85%

87%

76%

81%

81%

90%

95%

96%

Wri

ting

92%

91%

93%

95%

98%

97%

Soc

ial S

tudi

es96

%98

%98

%93

%95

%96

%98

%99

%99

%

Gra

de 1

1D

IST

RIC

T T

OT

AL

S

Hu

mb

le I

nd

epen

den

t S

choo

l Dis

tric

t20

09-2

011

TA

KS

Com

par

ison

Gra

de 8

Gra

de 9

Gra

de 1

0G

rade

3G

rade

4G

rade

5G

rade

6G

rade

7

- 388 -


Cam

pus

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Hum

ble

83%

85%

75%

85%

66%

79%

80%

80%

86%

Lak

elan

d76

%81

%73

%61

%70

%75

%77

%62

%92

%

Nor

th B

elt

69%

92%

79%

52%

83%

78%

76%

70%

82%

Fost

er94

%93

%93

%90

%88

%95

%93

%91

%97

%

Woo

dlan

d H

ills

97%

99%

99%

99%

99%

99%

97%

99%

99%

Bea

r B

ranc

h99

%98

%99

%97

%95

%99

%95

%99

%99

%

Elm

Gro

ve94

%97

%94

%91

%88

%88

%94

%94

%96

%

Oak

s90

%91

%68

%78

%84

%78

%86

%88

%93

%

Gre

entr

ee96

%95

%95

%91

%91

%92

%95

%92

%99

%

Tim

bers

91%

92%

96%

83%

87%

90%

93%

89%

97%

Pin

e Fo

rest

98%

97%

90%

92%

91%

87%

88%

91%

98%

Dee

rwoo

d99

%98

%97

%91

%95

%94

%99

%91

%99

%

Wil

low

Cre

ek99

%99

%98

%99

%95

%96

%99

%99

%99

%

Hid

den

Hol

low

99%

99%

99%

97%

99%

99%

99%

99%

99%

Whi

sper

ing

Pin

es81

%90

%89

%77

%76

%80

%82

%79

%91

%

Sha

dow

For

est

99%

99%

99%

94%

97%

97%

94%

94%

99%

Jack

Fie

lds

78%

86%

93%

61%

72%

85%

59%

72%

92%

Oak

For

est

93%

94%

97%

91%

88%

86%

88%

89%

96%

Map

lebr

ook

96%

95%

98%

88%

92%

95%

95%

96%

94%

Sum

mer

woo

d97

%97

%92

%88

%96

%89

%94

%89

%99

%

Eag

le S

prin

gs96

%96

%94

%90

%93

%95

%92

%91

%99

%

Par

k L

akes

87%

84%

82%

69%

79%

76%

59%

82%

83%

Riv

er P

ines

79%

95%

79%

62%

77%

90%

66%

67%

93%

Fall

Cre

ek92

%94

%96

%90

%82

%92

%89

%88

%99

%

Lak

esho

re97

%97

%96

%98

%97

%99

%

Ata

scoc

ita

Spr

ings

89%

90%

96%

Hum

ble

87%

85%

78%

81%

88%

82%

83%

89%

96%

Kin

gwoo

d95

%93

%90

%92

%95

%94

%95

%97

%99

%

Cre

ekw

ood

95%

97%

93%

94%

95%

94%

95%

96%

99%

Ata

scoc

ita

93

%90

%87

%93

%93

%94

%96

%95

%97

%

Riv

erw

ood

98%

96%

94%

97%

98%

97%

97%

98%

99%

Tim

berw

ood

90%

92%

86%

88%

91%

87%

91%

93%

96%

Ros

s S

terl

ing

78%

84%

80%

83%

82%

87%

85%

89%

94%

Woo

dcre

ek87

%90

%98

%

Hum

ble

89

%93

%88

%87

%91

%89

%87

%92

%96

%

Kin

gwoo

d98

%98

%97

%96

%96

%97

%99

%97

%99

%

Ata

scoc

ita

93%

98%

93%

82%

89%

94%

92%

93%

98%

Kin

gwoo

d P

ark

99%

98%

96%

94%

93%

95%

98%

96%

97%

Sum

mer

cree

k94

%91

%92

%90

%92

%

Que

st83

%93

%99

%87

%86

%95

%98

%88

%99

%

Gra

de 4

Gra

de 5

Gra

de 6

Gra

de 7

Gra

de 8

Gra

de 9

Gra

de 1

0G

rade

11

Hu

mb

le I

ndep

end

ent

Sch

ool D

istr

ict

2009

-201

1 T

AK

S C

ompa

riso

nR

EA

DIN

G/E

LA

(P

erce

nt

Met

Sta

nda

rd)

Gra

de 3

- 389 -


Cam

pus

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Hum

ble

64%

79%

84%

88%

79%

81%

86%

86%

90%

Lak

elan

d60

%72

%81

%79

%82

%84

%70

%69

%76

%

Nor

th B

elt

58%

79%

81%

67%

84%

85%

83%

80%

81%

Fost

er86

%92

%86

%89

%93

%94

%92

%93

%95

%

Woo

dlan

d H

ills

99%

99%

98%

99%

99%

97%

99%

96%

99%

Bea

r B

ranc

h90

%99

%97

%99

%99

%97

%99

%99

%99

%

Elm

Gro

ve93

%96

%97

%92

%92

%94

%96

%94

%93

%

Oak

s84

%78

%75

%77

%75

%84

%92

%92

%89

%

Gre

entr

ee94

%95

%96

%94

%94

%96

%97

%97

%98

%

Tim

bers

82%

95%

95%

84%

89%

97%

92%

96%

98%

Pin

e Fo

rest

95%

95%

89%

95%

96%

90%

98%

96%

99%

Dee

rwoo

d86

%98

%96

%96

%96

%99

%98

%94

%99

%

Wil

low

Cre

ek99

%98

%99

%97

%98

%98

%98

%98

%99

%

Hid

den

Hol

low

96%

99%

99%

99%

99%

99%

99%

99%

99%

Whi

sper

ing

Pin

es73

%80

%91

%88

%84

%84

%83

%89

%85

%

Sha

dow

For

est

97%

97%

97%

97%

92%

97%

95%

98%

99%

Jack

Fie

lds

62%

86%

86%

70%

78%

88%

61%

81%

81%

Oak

For

est

95%

96%

98%

88%

88%

88%

92%

91%

96%

Map

lebr

ook

95%

98%

98%

97%

96%

97%

94%

99%

99%

Sum

mer

woo

d94

%92

%94

%89

%91

%91

%92

%95

%96

%

Eag

le S

prin

gs91

%91

%97

%92

%95

%97

%95

%94

%99

%

Par

k L

akes

85%

83%

80%

83%

93%

83%

78%

87%

90%

Riv

er P

ines

69%

78%

81%

68%

87%

89%

78%

73%

90%

Fall

Cre

ek95

%87

%91

%92

%94

%92

%84

%84

%96

%

Lak

esho

re97

%96

%95

%99

%98

%99

%

Ata

scoc

ita

Spr

ings

97%

94%

99%

Hum

ble

80%

78%

73%

74%

85%

81%

77%

77%

93%

Kin

gwoo

d93

%93

%90

%87

%87

%88

%94

%95

%96

%

Cre

ekw

ood

86%

92%

90%

93%

95%

94%

93%

91%

97%

Ata

scoc

ita

84

%87

%79

%84

%83

%86

%88

%83

%91

%

Riv

erw

ood

97%

95%

97%

93%

97%

96%

95%

96%

99%

Tim

berw

ood

85%

89%

87%

80%

85%

84%

87%

82%

91%

Ros

s S

terl

ing

79%

88%

89%

75%

78%

88%

66%

86%

87%

Woo

dcre

ek85

%79

%96

%

Hum

ble

61

%58

%63

%45

%65

%57

%66

%84

%90

%

Kin

gwoo

d87

%88

%87

%82

%87

%89

%95

%97

%98

%

Ata

scoc

ita

77%

79%

74%

70%

77%

78%

84%

90%

95%

Kin

gwoo

d P

ark

77%

79%

80%

79%

80%

83%

90%

96%

96%

Sum

mer

cree

k72

%65

%78

%69

%92

%

Que

st78

%83

%89

%40

%69

%73

%71

%91

%94

%

Gra

de 1

0G

rade

11

Hu

mb

le I

ndep

end

ent

Sch

ool D

istr

ict

2009

-201

1 T

AK

S C

ompa

riso

nM

AT

HE

MA

TIC

S (

Per

cen

t M

et S

tan

dar

d)

Gra

de 3

Gra

de 4

Gra

de 5

Gra

de 6

Gra

de 7

Gra

de 8

Gra

de 9

- 390 -


Cam

pus

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Hum

ble

87%

91%

81%

Lak

elan

d70

%74

%78

%

Nor

th B

elt

70%

81%

71%

Fos

ter

90%

95%

93%

Woo

dlan

d H

ills

92%

97%

99%

Bea

r B

ranc

h98

%99

%95

%

Elm

Gro

ve95

%95

%88

%

Oak

s87

%96

%87

%

Gre

entr

ee97

%98

%99

%

Tim

bers

89%

90%

91%

Pin

e F

ores

t94

%96

%98

%

Dee

rwoo

d97

%96

%98

%

Wil

low

Cre

ek97

%97

%97

%

Hid

den

Hol

low

99%

99%

98%

Whi

sper

ing

Pin

es84

%86

%80

%

Sha

dow

For

est

96%

96%

98%

Jack

Fie

lds

68%

83%

82%

Oak

For

est

91%

93%

90%

Map

lebr

ook

96%

97%

98%

Sum

mer

woo

d92

%95

%99

%

Eag

le S

prin

gs94

%91

%98

%

Par

k L

akes

66%

93%

86%

Riv

er P

ines

67%

72%

82%

Fall

Cre

ek91

%95

%95

%

Lak

esho

re97

%96

%

Ata

scoc

ita

Spr

ings

96%

Hum

ble

66%

70%

81%

Kin

gwoo

d90

%92

%92

%

Cre

ekw

ood

90%

91%

91%

Ata

scoc

ita

83

%85

%86

%

Riv

erw

ood

93%

94%

96%

Tim

berw

ood

73%

85%

82%

Ros

s S

terl

ing

61%

76%

77%

Woo

dcre

ek87

%

Hum

ble

54

%64

%61

%75

%89

%90

%

Kin

gwoo

d88

%91

%93

%98

%97

%99

%

Ata

scoc

ita

74%

81%

84%

91%

96%

96%

Kin

gwoo

d P

ark

84%

86%

87%

95%

98%

98%

Sum

mer

cree

k74

%72

%92

%

Que

st79

%72

%81

%88

%95

%99

%

SC

IEN

CE

(P

erce

nt

Met

Sta

nd

ard

)G

rade

3G

rade

4G

rade

5G

rade

6G

rade

7G

rade

8G

rade

9G

rade

10

Gra

de 1

1

Hu

mb

le I

nde

pen

den

t S

choo

l Dis

tric

t20

09-2

011

TA

KS

Com

par

ison

- 391 -


Cam

pus

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Hum

ble

83%

75%

83%

Lak

elan

d83

%86

%85

%

Nor

th B

elt

82%

85%

88%

Fost

er90

%95

%98

%

Woo

dlan

d H

ills

99%

99%

99%

Bea

r B

ranc

h99

%97

%97

%

Elm

Gro

ve95

%90

%88

%

Oak

s74

%80

%81

%

Gre

entr

ee97

%96

%96

%

Tim

bers

89%

93%

93%

Pin

e Fo

rest

95%

96%

91%

Dee

rwoo

d96

%95

%93

%

Wil

low

Cre

ek96

%98

%99

%

Hid

den

Hol

low

96%

93%

96%

Whi

sper

ing

Pin

es85

%81

%86

%

Sha

dow

For

est

96%

97%

94%

Jack

Fie

lds

76%

69%

92%

Oak

For

est

96%

92%

90%

Map

lebr

ook

96%

92%

90%

Sum

mer

woo

d95

%94

%95

%

Eag

le S

prin

gs97

%98

%97

%

Par

k L

akes

82%

88%

79%

Riv

er P

ines

87%

90%

95%

Fall

Cre

ek97

%94

%98

%

Lak

esho

re91

%99

%

Ata

scoc

ita

Spr

ings

98%

Hum

ble

88%

96%

96%

Kin

gwoo

d95

%98

%97

%

Cre

ekw

ood

98%

98%

98%

Ata

scoc

ita

97

%98

%98

%

Riv

erw

ood

97%

99%

99%

Tim

berw

ood

95%

96%

96%

Ros

s S

terl

ing

95%

95%

96%

Woo

dcre

ek98

%

Hum

ble

Kin

gwoo

d

Ata

scoc

ita

Kin

gwoo

d P

ark

Sum

mer

cree

k

Que

st

Gra

de 1

0G

rade

11

Hu

mb

le I

ndep

end

ent

Sch

ool D

istr

ict

2009

-201

1 T

AK

S C

ompa

riso

nW

RIT

ING

(P

erce

nt

Met

Sta

nd

ard

)G

rade

3G

rade

4G

rade

5G

rade

6G

rade

7G

rade

8G

rade

9

- 392 -


Cam

pus

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Hum

ble

Lak

elan

d

Nor

th B

elt

Fos

ter

Woo

dlan

d H

ills

Bea

r B

ranc

h

Elm

Gro

ve

Oak

s

Gre

entr

ee

Tim

bers

Pin

e Fo

rest

Dee

rwoo

d

Wil

low

Cre

ek

Hid

den

Hol

low

Whi

sper

ing

Pin

es

Sha

dow

For

est

Jack

Fie

lds

Oak

For

est

Map

lebr

ook

Sum

mer

woo

d

Eag

le S

prin

gs

Par

k L

akes

Riv

er P

ines

Fall

Cre

ek

Lak

esho

re

Ata

scoc

ita

Spr

ings

Hum

ble

92%

96%

97%

Kin

gwoo

d98

%99

%99

%

Cre

ekw

ood

98%

99%

99%

Ata

scoc

ita

98

%99

%99

%

Riv

erw

ood

99%

99%

99%

Tim

berw

ood

91%

97%

96%

Ros

s S

terl

ing

92%

95%

97%

Woo

dcre

ek99

%

Hum

ble

85

%90

%90

%94

%98

%99

%

Kin

gwoo

d98

%98

%99

%99

%99

%99

%

Ata

scoc

ita

93%

94%

95%

99%

99%

99%

Kin

gwoo

d P

ark

98%

97%

97%

99%

99%

99%

Sum

mer

cree

k94

%95

%99

%

Que

st91

%98

%99

%98

%98

%99

%

SO

CIA

L S

TU

DIE

S (

Per

cen

t M

et S

tan

dar

d)

Gra

de 3

Gra

de 4

Gra

de 5

Gra

de 6

Gra

de 7

Gra

de 8

Gra

de 9

Gra

de 1

0G

rade

11

Hu

mb

le I

nde

pen

den

t S

choo

l Dis

tric

t20

09-2

011

TA

KS

Com

par

ison

- 393 -


Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

88.0

%87

.0%

89.6

%89

.2%

88.5

%94

.5%

91.4

%90

.6%

96.6

%T

BD

TB

DT

BD

Com

plet

ion

Rat

e -

Tho

se s

tude

nts

that

gra

duat

e in

fou

r ye

ars

and

retu

rn f

or th

e 5t

h ye

ar.

Gra

duat

ion

Rat

e -

Tho

se s

tude

nts

that

gra

duat

e in

fou

r ye

ars.

Gra

des

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

7-8

0.3%

0.3%

0.0%

0.3%

0.4%

0.0%

0.2%

0.3%

0.0%

TB

DT

BD

TB

D

Com

ple

tion

Rat

e I

(Sta

nd

ard

Acc

oun

tab

ilit

y In

dic

ator

)C

lass

of

2008

Cla

ss o

f 20

09C

lass

of

2010

Cla

ss o

f 20

11

Dro

pou

t R

ate

(Sta

nd

ard

Acc

oun

tab

ilit

y In

dic

ator

)C

lass

of

2008

Cla

ss o

f 20

09C

lass

of

2010

Cla

ss o

f 20

11

- 394 -


Student Achievement

SAT Scores

Since March 2005, the SAT Test measures Critical Reading, Mathematics, and Writing Skills. Each section of the SAT is scored on a scale from 200 points to 800 points. The average score on the SAT is about 500 points for each section. This year, the College Board changed the data collection time period to include seniors who took tests in June of their senior year; therefore caution must be used when comparing results from prior years.

Test results revealed that Humble ISD students in 2011 decreased their Critical Reading by ten points, their Mathematics by seven points, and Writing scores by seven points. The average Critical Reading score for Humble ISD students was 497, average Math score was 514, and the average Writing score was 478.

Humble ISD students continued the trend of outperforming students in Texas but by reduced margins compared to 2010. Humble ISD students scored 18 points above the average Texas student and equal to the average U.S. student on the Critical Reading test. On the Math test, Humble ISD students scored 12 points above the State groups and equal to National groups. Lastly, Humble ISD students reported a mean Writing score of 478, 13 points higher than the state mean but 11 points lower than the national mean.

ACT Scores

The ACT is a test which assesses high school students' general educational development and their ability to complete college-level work. This is a curriculum-based test, rather than an aptitude or an IQ test. The questions on the ACT are directly related to what students should have learned throughout their high school coursework. The multiple choice tests cover four skill areas: English, Mathematics, Reading and Science.

Humble ISD composite ACT scores are fairly stable and have been above both the Texas and the U.S. average scores for the past five years. During the 2010-2011 school year, 693 Humble ISD students from the class of 2011 took the ACT, a number which was almost identical as the class of 2010. The state saw an approximate 10% increase in the number of students taking the ACT, while the national increase was about 3.4%.

Humble ISD students' subject area ACT scores showed a slight decrease from the previous year in English and Reading and an increase in Mathematics, while Science was stable. Humble ISD students continue to score above state and national averages in all subject areas. Score trends for

- 395 -


Humble ISD students mirrored state trends, with increases in Mathematics, declines in English and Reading, and stable composite scores. Nationwide scores continue to be stable. The average composite score for Humble ISD students was 22.4 out of a possible 36 points. Humble ISD students outperformed the average Texas student by 1.6 points and outperformed the average United States student by 1.3 points.

Advanced Placement Program

The Advanced Placement Program is designed to give high school students the opportunity to earn credit for college-level courses. The AP courses are developed at the local level, based on course descriptions provided by the College Board, and are taught by high school teachers. Annual AP exams are developed by committees that include college and university faculty, as well as high school teachers of AP courses, to ensure that AP scores are valid measures of college-level performance.

AP exam scores range from 1 to 5, and reflect qualification for college credit. Generally, colleges and universities award credit or advanced placement for scores of 3 or above.

Humble ISD participation in the Advanced Placement program showed a significant increase from previous years, based on the number of AP exams taken and students tested. In the spring of 2009, there were 1,183 exams taken, where there were 1,442 in 2010, an increase of 22%. This trend continued in 2011, with 2,039 exams taken. The number of participants rose from 724 in 2010 to 1,024 students in 2010.

Humble ISD students outperformed students across the state and were equal to the national and global AP average. Humble ISD's mean score of all exams decreased from 2010 to 2011. There was a slight decrease in the AP scores throughout Texas.

Attendance Rate

Attendance rates are based on student attendance for the entire school year for students in grades 1-12. Humble ISD's attendance has slightly improved from 95.3% in 2009-10 to 95.7% in 2010-11. It is a goal of the District to increase the attendance rate in 2011-12 to 96.0%.

Graduation Rate

This rate shows the percent of students who first attended grade 9 in the 2006-07 school year and have graduated (completed their education in four years). Humble ISD has received a Graduation Rate of 92.0% for 2010-11.

- 396 -


Des

crip

tion

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

# T

akin

g20

922

326

560

644

151

323

2420

317

383

526

*20

625

91,

157

1,27

71,

583

141,

733

148,

102

1,53

0,12

81,

547,

990

Cri

tica

l Rea

ding

446

434

440

544

553

539

521

528

508

489

491

479

*51

550

951

150

749

748

648

447

950

150

149

7M

athe

mat

ics

448

443

448

568

576

556

515

493

473

501

500

502

*53

052

752

752

151

450

650

550

251

551

651

4W

ritin

g42

941

542

253

152

752

051

149

348

347

347

145

9*

495

490

496

485

478

475

473

465

493

492

489

Des

crip

tion

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

# T

akin

g48

6555

323

247

274

912

1022

127

224

91

101

105

602

697

693

82,6

4092

,615

101,

569

1,48

0,46

91,

568,

835

1,62

3,11

2C

ompo

site

18.8

17.4

18.2

24.2

24.6

24.0

*22

.819

.221

.121

.721

.5*

23.1

23.0

22.6

22.5

22.4

20.8

20.8

20.8

21.1

21.0

21.1

Eng

lish

17.4

16.4

16.6

23.6

24.0

23.4

*23

.717

.720

.220

.720

.3*

22.5

22.3

21.8

21.8

21.5

19.9

19.7

19.6

20.6

20.5

20.6

Mat

hem

atic

s19

.217

.818

.324

.825

.124

.5*

20.9

19.0

21.4

21.9

22.4

*23

.623

.823

.122

.923

.121

.321

.421

.521

.021

.021

.1R

eadi

ng18

.717

.519

.024

.124

.723

.9*

24.5

20.5

21.3

21.9

21.3

*22

.622

.822

.622

.622

.420

.920

.820

.721

.421

.321

.3S

cien

ce19

.417

.718

.523

.823

.923

.8*

22.1

19.3

20.9

21.8

21.5

*23

.022

.822

.422

.322

.320

.620

.920

.820

.920

.920

.9*R

esul

ts a

re n

ot r

epor

ted

for

less

than

10

stud

ents

Des

crip

tion

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

2009

2010

2011

Mea

n S

core

s1.

912.

011.

73.

473.

453.

35*

**

3.18

2.76

2.89

3.07

3.03

2.8

**

2.08

3.08

3.06

2.85

2.57

2.54

2.48

2.52

2.82

2.84

Exa

ms

Tak

en16

917

328

469

773

291

7*

**

201

188

455

116

191

220

**

158

1,18

31,

442

2,03

928

7,75

632

5,57

135

9,92

31,

691,

905

1,84

5,00

63,

365,

764

Com

paris

on -

Ave

rage

SA

T Sc

ores

with

Thr

ee Y

ear H

isto

ry

Nat

ion

Kin

gwoo

d P

ark

Par

tici

pat

ion

Com

par

ison

- N

um

ber

of

AP

Exa

ms

Tak

enH

um

ble

Kin

gwoo

dQ

ues

tA

tasc

ocit

aK

ingw

ood

Par

kS

um

mer

Cre

ekH

um

ble

IS

DS

tate

Hu

mb

leK

ingw

ood

Qu

est

Ata

scoc

ita

Hu

mb

le I

SD

Sta

te

Sta

te

Nat

ion

Nat

ion

Com

paris

on -

Aver

age

AC

T Sc

ores

with

Thr

ee Y

ear H

isto

ry

Hu

mb

le I

SD

Hu

mb

leK

ingw

ood

Qu

est

Ata

scoc

ita

Kin

gwoo

d P

ark

- 397 -


Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

95.5

%95

.5%

95.5

%95

.6%

95.6

%95

.3%

TB

DT

BD

95.3

%T

BD

TB

D95

.7%

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

Sta

teR

egio

n I

VD

istr

ict

79.1

%77

.8%

82.6

%80

.6%

79.4

%86

.5%

TB

DT

BD

92.0

%T

BD

TB

DT

BD

Gra

du

atio

n R

ate

Coh

ort

2008

Coh

ort

2009

Coh

ort

2010

Coh

ort

2011

Att

end

ance

Rat

e20

08-2

009

2007

-200

820

09-2

010

2010

-201

1

- 398 -


Percentage of Percentaqge of Classes Percentage of TeachersClasses Taught Taught by HQ Teachers Percentage of Receiving Professionalby HQ Teachers (High Poverty Schools) HQ Teachers Development

National Target 2006-2007 and beyond 100.00% 100.00% 100.00% 100.00%State Measured: 2010-2011 99.10% N/A N/A N/AHumble ISD Achievement 2010-2011 99.90% 100.00% 99.90% 100.00%

HIGH SCHOOLSHumble 100.00% N/A 100.00% 100.00%Kingwood 100.00% N/A 100.00% 100.00%Atascocita 99.10% N/A 99.20% 100.00%Kingwood Park 100.00% N/A 100.00% 100.00%Summer Creek 99.00% N/A 98.80% 100.00%Quest 100.00% N/A 100.00% 100.00%

MIDDLE SCHOOLSHumble 100.00% 100.00% 100.00% 100.00%Kingwood 100.00% N/A 100.00% 100.00%Creekwood 100.00% N/A 100.00% 100.00%Atascocita 100.00% N/A 100.00% 100.00%Riverwood 100.00% N/A 100.00% 100.00%Timberwood 100.00% N/A 100.00% 100.00%Ross Sterling 100.00% 100.00% 100.00% 100.00%Woodcreek 100.00% N/A 100.00% 100.00%

ELEMENTARY SCHOOLSHumble 100.00% 100.00% 100.00% 100.00%Lakeland 100.00% 100.00% 100.00% 100.00%North Belt 100.00% 100.00% 100.00% 100.00%Foster 100.00% N/A 100.00% 100.00%Woodland Hills 100.00% N/A 100.00% 100.00%Bear Branch 100.00% N/A 100.00% 100.00%Elm Grove 100.00% N/A 100.00% 100.00%Oaks 100.00% N/A 100.00% 100.00%Greentree 100.00% N/A 100.00% 100.00%Timbers 100.00% N/A 100.00% 100.00%Pine Forest 100.00% N/A 100.00% 100.00%Deerwood 100.00% N/A 100.00% 100.00%Willow Creek 100.00% N/A 100.00% 100.00%Hidden Hollow 100.00% N/A 100.00% 100.00%Whispering Pines 100.00% N/A 100.00% 100.00%Shadow Forest 100.00% N/A 100.00% 100.00%Jack Fields 100.00% 100.00% 100.00% 100.00%Oak Forest 100.00% N/A 100.00% 100.00%Maplebrook 100.00% N/A 100.00% 100.00%Summerwood 100.00% N/A 100.00% 100.00%Eagle Springs 100.00% N/A 100.00% 100.00%Park Lakes 100.00% 100.00% 100.00% 100.00%River Pines 100.00% 100.00% 100.00% 100.00%Fall Creek 100.00% N/A 100.00% 100.00%Lakeshore 100.00% N/A 100.00% 100.00%Atascocita Springs 100.00% N/A 100.00% 100.00%

The No Child Left Behind Act of 2001 (NCLB) requires each local school district to publcly report progress of the District and its campuses toward meeting the federal highly qualified (HQ) teacher requirements, annually. The most recent and historical HQ data for the District may be found on the District website and campus information may be found on the campus website. Please note thatthe federal and state targets for Percentage of Highly Qualified Teachers, Percentage of Classes Taught by Highly Qualified Teachers, and Percentage of Teachers Receiving High Quality Professional Development have been at the 100% level beginningwith the 2005-2006 school year.


For the year ending June 30, 2011No Child Left Behind

- 399 -


Financial Achievements

FAST – Financial Allocation Study for Texas

The Comptroller’s Financial Allocation Study for Texas (FAST) examines both academic progress and spending at Texas’ school districts and campuses. It measures how spending in every Texas public school district and campus translates to student academic progress. Each Texas school district is assigned a FAST rating of one to five stars indicating its success in combining cost-effective spending with the achievement of measurable student academic progress. Five stars reflects the strongest relative progress combined with the lowest relative spending.

Updated data for the second year of FAST ratings was released in September, 2011. Humble ISD has “very low spending” while maintaining “high achievement” with 4.5 stars.

The 2011 FAST ratings now include the most recent data from the Texas Education Agency (TEA) for the 2009-10 school. It also includes the 2009-10 Academic Excellence Indicator System (AEIS) reports and the 2011 Accountability Ratings.

Humble Independent School DistrictFinancial Allocation Study For Texas

2009-2010 33,724 Academically Acceptable

4.5 70 65 66 Very Low 6,258

2010-2011 34,689 Recognized 4.5 68 69 62 Very Low -

Fiscal Year Enrollment

2008-09 Accountability

RatingFAST Rating

Adjusted Spending Per Pupil

Composite Progress

Percentile

Math Progress

Percentile

Reading Progress

PercentileSpending

Index

Enrollment - Number of students enrolled in the school district

Accountability Rating - TEA rating of academic performance

Math Progress Percentile - percentile ranking of annual student academic growth in math. Values range from 1 (low) to 99 (high) with 50 being the state average.

Reading Progress Percentile - percentile ranking of annual student academic growth in reading/English Language Arts. Values range from 1 (low) to 99 (high) with 50 being the state average.

Fast Components - elements used to determine FAST rating

- 400 -


Composite Progress Percentile - percentile ranking of combined annual academic student growth in math and reading. Values range from 1 (low) to 99 (high) with 50 being the state average.

Spending Index - ranking of spending per pupil, adjusted for regional wage differences, relative to the district's fiscal peer group

Adjusted Spending Per Pupil - sum of all expenditures for district operations, adjusted for regional differences in in the cost of labor

FAST Rating - star rating combining spending index and composite progress percentile. Values range from 1 star (very high spending/low composite progress) to 5 stars (very low spending/high composite progress)

FIRST – Financial Integrity Rating System of Texas

During the 77th regular session of the Texas legislature (2001), Senate Bill 218 was passed and signed into law shortly thereafter. This law requires the Commissioner of Education, in consultation with the Comptroller to develop and implement a financial accountability rating system for school districts. The rating system must include uniform indicators by which to measure a district’s financial management performance. Under this law, school districts must prepare and distribute an annual financial accountability report beginning with the 2002 fiscal year.

From this legislation, the Financial Integrity Rating System of Texas (FIRST) was developed. The basis for this system is the Financial Accountability Ratings Worksheet developed by Texas Education Agency (TEA), Texas Association of School Business Officials (TASBO), and Texas Business and Education Counsel (TBEC).

TEA administers FIRST and uses a school district’s PEIMS data and Annual Financial Report to answer the Worksheet’s 22 indicators. A district’s rating is determined by the sum of the weighted scores of answers to indicators 7-22 and a district’s response to indicators 1-4 and the combination of responses to 5 and 6 to which a district must answer “Yes” or automatically receive a rating of “Substandard Achievement”.

Humble ISD has attained a rating of “Superior Achievement” for the ninth year.

- 401 -


- 402 -


- 403 -


- 404 -


Other Information

- 405 -


Glossary This glossary contains definitions of terms used in this guide and such additional terms as seems 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.

ABATEMENT - A complete or partial cancellation of a levy imposed by a governmental unit. Abatement usually applies to tax levies, special assessments, and service charges.

ACCOUNT - A descriptive heading under which financial transactions are recorded 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. See Fiscal Period.

ACCOUNTING PROCEDURE - The arrangement of all processes which discover, record, and summarize financial information to produce financial statements and reports and to provide internal control.

ACCOUNTING SYSTEM - The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a school district or any of its funds, balanced account groups and organizational components.

ACCRUAL BASIS - The basis of accounting, under which revenues are recorded when levies are made, and expenditures are recorded as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. See also Estimated Revenue and Expenditures.

ACCRUE - To record revenues when earned or when levies are made, and to record expenditures as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. Sometimes, the term is used in a restricted sense to denote the recording of revenues earned but not yet due, such as accrued interest on investments and the recording of expenditures which result in liabilities that are payable in another accounting period, such as accrued interest on bonds. See also Estimated Revenues and Expenditures.

ACT - Acronym for American College Test.

ACTUARIAL BASIS - A basis used in computing the amount of contributions to be made periodically to a fund so that the total contributions plus the compounded earnings thereon will equal the required payments to be made out of the fund.

- 406 -


ADA - Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate days attendance is divided by the number of days of instruction to complete Average Daily Attendance. ADA is used in the formula to distribute funding to Texas public school districts.

ADM - The Average Daily Membership is the average number of enrolled students present daily in the District.

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 or school activity.

AEIS - Acronym for Academic Excellence Indicator System.

AIS - Acronym for Accelerated Instructional Services.

ALLOCATION - A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects.

AMENDMENT - A proposal to change the amount or scope of an activity or project after the budget has already been submitted to the Board.

AP - Acronym for Advanced Placement.

APPRAISAL - The act of appraising. The estimated value resulting from such action.

APPRAISE - To make an estimate of value, particularly of the value of property. If the property is valued for purposes of taxation, the less-inclusive term “assess” is substituted for the above term.

APPROPRIATION - An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

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. 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 the County‘s Central Appraisal District to be used as a basis for levying taxes.

ASSETS - Property owned by a local education agency which has a monetary value.

- 407 -


ASSIGNED FUND BALANCE - General fund amounts constrained to a specific purpose by a governing body (such as the Board Finance Committee) or governing official (such as the Superintendent or CFO).

AUDIT - A comprehensive review of the manner in which the government’s resources were actually utilized. A certified public accountant issues an opinion over the presentation of financial statements, tests the controls over the safekeeping of assets, and makes recommendations for improvements where necessary.

BALANCE SHEET - A summarized statement, as of a given date, of the financial position of a local education agency per fund and/or all funds combined showing assets, liabilities, reserved, and fund balances.

BENEFITS - A payment or entitlement, such as one made under an insurance policy or employment agreement, public assistance program, or something of value or usefulness.

BILL - A term as herein used to denote a law or statute passed by certain legislative bodies. A bill has greater legal formality and standing than a resolution.

BOARD OF EDUCATION, PUBLIC - 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 interests 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. See also Surety Bond.

BONDED DEBT - The part of the school district debt which is covered by outstanding bonds of the District. Sometimes called “Funded Debt”.

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 of purpose and the proposed means of financing them. The budget usually consists of

- 408 -


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 is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. The third 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.

BUDGETARY ACCOUNTS - Those accounts necessary to reflect budget operations and conditions, such as estimated revenues, appropriations, encumbrances, the net balance, and other related information.

BUDGETARY CONTROL - The control management of the business affairs of the school district in accordance with the approved budget with a responsibility to keep expenditures within the authorized amounts.

CAPITAL BUDGET - A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is usually a part of the current budget. If a Capital Program is in operation, it will be the first year thereof. A Capital Program is sometimes referred to as a Capital Budget.

CAPITAL OUTLAYS - 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.

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. Reference Capital Budget.

CAPITAL PROJECTS FUND - A governmental fund type with budgetary control established to account for projects that are financed by the proceeds from bond issues or for capital projects otherwise mandated to be so accounted for in this fund.

CLASSIFICATION, FUNCTION - As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end for example: Instructional, School Leadership, Nursing.

CLASSIFICATION, 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.

- 409 -


CO-CURRICULAR ACTIVITIES – Direct and personal services for students, such as interscholastic athletics, entertainments, publications, clubs, band and orchestra, that are managed of operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

CODING - A system of numbering, or otherwise designating, accounts, entries, invoices, vouchers, etc., in such a manner that the symbol used quickly reveals certain required information.

COMMITTED FUND BALANCE - Amounts constrained to a specific purpose by a government itself, using the highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint.

COMMUNITY SERVICES - 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.

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.

COST ACCOUNTING - A method of accounting which provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

COST PER PUPIL - Current expenditures for a given period of time divided by a pupil unit of measure (average daily membership, average daily attendance, etc.).

CREDIT RATING - A published ranking, based on detailed financial analysis by a credit bureau, of one’s financial history, specifically as it relates to one’s ability to meet debt obligations. The highest rating is “AAA”, and the lowest is “D”. Lenders use this information to decide whether to improve a loan.

CURRENT - As used in this manual, the term references the fiscal year in progress.

CURRENT BUDGET - The annual budget prepared for and effective during the fiscal year.

CURRENT YEAR’S TAX LEVY - Taxes levied for the current fiscal year.

- 410 -


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 governmental fund with budgetary control that accounts for expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest of current loans. See also Current Loans.

DEFEASE - To render null and void an agreement, commitment, or obligation specified in a written document. When a bond issue is refunded and an escrow is established for the benefit of its bond holders the terms of the original indenture and obligations of the Trustee are generally said to have been defeased. The original trust indenture is supplanted by the newly formed escrow agreement.

DEFICIT - The excess of the obligations of a fund over the fund’s resources.

DELINQUENT TAXES - Taxes that remain unpaid after the date on which a penalty for nonpayment is attached. Tax statements are mailed out in October and become delinquent if unpaid by January 31.

DEPARTMENT - A specific functional area or “cost center” within a District division.

DIVISION - An administrative division of the District having management responsibility for a group of departments.

EFFECTIVE TAX RATE - State law in Texas prescribes a formula for calculating the effective tax rate for districts. The net effect of the formula is to produce a tax rate that goes down when property values rise (and vice versa) to generate a rate that produces approximately the same revenue as the year before. The formula makes adjustments for additional debt service, newly annexed property, and newly constructed property. If the tax rate is raised by three percent or more over the prior year’s effective tax rate, State law requires that special notices must be posted and published. If the tax rate exceeds the rollback tax rate, an election to limit school taxes is automatically triggered on a date not less than 30 days or more than 90 days after the tax rate is adopted. If the election to limit school taxes is successful, the tax rate the District may impose for the current year is limited to the calculated rollback tax rate.

ENCUMBRANCE ACCOUNTING - A system or procedure which involves giving recognition in the accounting budgetary expenditure control records for the issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or payment.

ENCUMBRANCE - Any commitment of funds against an appropriation. It may be in the form of a purchase order or a contract. Encumbrance accounting is formally integrated into the accounting

- 411 -


system for expenditure control purposes. An encumbrance differs from an account payable as follows: an account payable represents a legal liability to pay and results from the goods and/or services requested in a purchase order or contract having been delivered to the District. Until such time as the goods and/or services are delivered, the commitment is referred to as an encumbrance.

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 will be collected during the period.

EXISTING DEBT ALLOTMENT (EDA) - Sometimes referred to as Tier III funding. Granted by the 1999 Legislature guarantees $35 per student in State and local funds for each cent of effort (up to a maximum of $.12 per $100 valuation) to pay the principal and interest on eligible bonds. Eligible bonds are those that require a debt service payment during the 1998-1999 fiscal year.

EXPENDITURES - This includes total charges incurred, whether paid or unpaid, or current expense, capital outlay, and debt service. (Transfers between funds, encumbrances, exchanges of cash for other current assets such as the purchase stores and investment of cash in U.S. Bonds, payments of cash in settlement of liabilities already accounted as expenditures, and the repayment of the principal of current loans are not considered as expenditures.)

EXPENSE - Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to benefit the current fiscal period. Legal provisions sometimes make it necessary to treat as expense charges whose benefits extend over future periods.

FISCAL YEAR - Any period at the end of which the annual budget applies and a financial position is determined as a result of operations. The District’s fiscal year is July 1 through June 30.

FIXED ASSETS - Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

FTE (see Full-Time Equivalence for more detail) - Full-Time Equivalent measures the extent to which one individual or student occupies a full-time position or provides instruction, e.g., a person who works four hours a day or a student that attends a half of a day represents a 0.5 FTE. When FTE counts are included in reports they represent the aggregate of all FTE percentages, e.g., if one teacher provides four hours of instruction and four others provide one hour, together they represent one FTE.

FULL-TIME EQUIVALENCE (see FTE for more detail) - The amount of employed time required in a part-time position expressed in proportion to that required in a full-time position, with “1.00” representing one full-time position. It may be expressed as a percentage or as a fraction. It is derived by dividing the amount of employed time required in part-time position by the amount of employed time required in a corresponding full time position.

- 412 -


FUNCTION - As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end; for example: Instructional Administration, Plant Maintenance, and Operations.

FUND - An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on in accordance with special regulations, restrictions, or limitations.

FUND ACCOUNTING - A method of accounting that separates and tracks financial transactions to meet restrictions and reporting requirements imposed by funding sources.

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 during the fiscal year prior to closing.

FUND, PERMANENT SCHOOL - The Permanent School Fund consists of money, securities, or lands which have been set aside as an investment for public school purposes of which the income but not the principal may be expended. These funds, in most cases, have been derived from the sale of state and school lands set aside by the Federal and/or State Government, from rents and royalties, and from surplus revenue returned to the State by the Federal Government.

GAAP - Acronym for Generally Accepted Accounting Principals.

GASB - Acronym for Governmental Accounting Standards Board.

GED - Acronym for General Educational Development.

GENERAL FUND - A fund group with budgetary control used to show transactions resulting from operations of ongoing organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use by the local education agency. The General Fund is used to finance the ordinary operations of a governmental unit except those activities required to be accounted for in another fund.

GENERAL OBLIGATION BONDS - Bonds that carry a pledge of the general taxing power for the payment of debt obligations. General Obligation bonds are backed by the full faith and credit of the issuing governmental agency.

GENERAL OBLIGATION DEBT - Tax supported bonded debt which is backed by the full faith and credit of the District.

- 413 -


GRANT - A contribution by one governmental unit to another. The contribution is usually made to aid in support of specified function (for example, job training), but it is sometimes also for general purposes.

IB – Acronym for International Baccalaureate.

IMPROVEMENTS - Buildings, other structures, and other attachments or annexations to land which are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.

INDEPENDENT AUDIT - An audit performed by an independent auditor.

INDEPENDENT AUDITOR - An auditor who is independent of the agency whose accounts are being audited.

INSTRUCTION - The activities dealing directly with the teaching of students or improving the quality of teaching.

INSTRUCTIONAL FACILITIES ALLOTMENT (IFA) - Granted by House Bill 4 in 1997, program provides a guaranteed level ($35) of State and local funds per student penny of tax effort applicable to debt service on eligible bonds. However, there is a limit on funding for each biennium so the District must apply for funding. The applications are ranked based on relative property wealth, and funds are awarded up to the dollar limit available.

INTEREST - A fee charged to a borrower for the use of money.

INTERFUND TRANSFERS - Money which is taken from one fund under the control of the Board of education and added to another fund under the Board’s control. Interfund transfers are not receipts or expenditures of the school district.

INTERNAL SERVICE FUND - A propriety fund type accounted for on the accrual basis is not required to be reported in budget data submitted through Public Education Information Management System (PEIMS) to the Texas Education Agency. This fund may be used to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies with a single governmental unit or to other governmental units on a cost reimbursement basis.

INVENTORY - A detailed list or record showing quantities, descriptions, values, and frequency, units of measure, and unit prices of property on hand.

I&S - Acronym for Interest & Sinking Fund (Debt Service Fund).

LANS - Acronym for local area network.

- 414 -


LEVY - To impose taxes or special assessments. The total of taxes special assessments imposed by a governmental unit.

LONG-TERM BUDGET - A budget prepared for a period longer than a fiscal year. If the long-term budget is restricted to capital expenditures, it is called a capital program or a capital improvements program.

M&O TAX RATE - The tax rate calculated to provide the revenues needed to cover Maintenance & Operations (M&O). M&O includes such things as salaries, utilities, and day-to-day operations.

MODIFIED ACCRUAL ACCOUNTING - A basis of accounting in which expenditures are accrued when incurred and revenues are accounted for when they become measurable and available.

NON-SPENDABLE FUND BALANCE - Amounts that are not in spendable form (such as inventory) or amounts that are legally and contractually required to be maintained intact (such as prepaid items or deferred expenditures).

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.

PAYROLL - A list of individual employees entitled to pay, with the amounts due to each for personal services rendered.

PERFORMANCE MEASURES - The specified level of performance on a specific performance indicator.

PEIMS - Acronym for Public Education Information Management System.

PERSONNEL, ADMINISTRATION - Personnel on the school payroll who are primarily engaged in activities which have as their purpose the general regulation, direction, and control of the affairs of the school district that are system-wide and not confined to one school, subject, or narrow phase of school activity; for example, superintendent of schools, business manager, and accountant.

PERSONNEL EXPENDITURES - For the purpose of budgeting, this term refers to all wages and related payroll costs: regular pay, extra duty pay, overtime pay, teacher career allotment, employee allowances, social security, group health and life insurance, workers’ compensation insurance, unemployment insurance, and teacher retirement/TRS care.

PERSONNEL, FULL-TIME - School employees who occupy positions the duties of which require them to be on job on school days, throughout the school year, at least the number of hours the schools in the system are in session.

- 415 -


PERSONNEL, PART-TIME - School employees 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.

PLAN - A software guidance resource that helps students measure their current academic development, explore career and training options, and make plans for the remaining year of high school and post graduation years.

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, completeness, or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

PO - Acronym for Purchase Order.

PPCD - Preschool Programs for Children with Disabilities are available for children aged 3 through 5. Students are provided instruction in all areas of early childhood development.

PRINCIPAL OF SCHOOL - The administrative head of a school (not school district) 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 - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function or project for which the District is responsible.

PROGRAM BUDGET - A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program budget is a traditional type of budget between the traditional character and object budget on the one hand, the performances budget on the other.

PROPERTY TAXES - The valuation of property in the school district is determined by the county Tax Assessor. The school district levies a tax per $100 of assessed valuation.

PURCHASE ORDER - A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.

RADA - Acronym for Refined Average Daily Attendance.

RECAPTURE - The recovery of financial resources from districts defined by the State as high priority wealth.

- 416 -


REFINED ADA - Refined Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate eligible daily attendance is divided by the number of days of instruction to compute the refined average daily attendance. See also ADA.

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.

RESTRICTED FUND BALANCE – Amounts constrained to a specific purpose by external parties through constitutional provisions or by enabling legislation (such as grantors, higher levels of government, and bondholders in relation to Federal Funds, Debt Service Funds, and Capital Projects Funds).

RETIREMENT FUND SYSTEM - A plan whereby a fund of money, built up through contributions from participants and other sources, is used to make regular payments to those who retire from service in the educational system by reason of age, disability, or length of service.

REVENUE - The yield of taxes, tuition, interest earnings, and other monetary resources that the District collects and receives into the treasury for public use. For those revenues which are recorded on the accrual basis, this term designates additions to assets which (a) do not increase any liability; (b) do not represent the recovery of an expenditure; (c) do not represent contributions of fund capital in enterprise and internal service funds. The same definition applies to those cases where revenues are recorded on the modified accrual or cash basis, except that additions would be partially or entirely to cash.

ROLLBACK TAX RATE - A tax rate that exceeds the rollback tax rate will automatically trigger an election to limit school taxes on a date not less than 30 days or more that 90 days after the tax rate is adopted. If the election to limit school taxes is successful, the tax rate the District may impose for the current year is limited to the calculated rollback tax rate.

SALARY - The total amount regularly paid or stipulated to be paid to an individual, before deductions, for personal services rendered while on the payroll of the school district.

SAT - Acronym for Scholastic Aptitude Test.

SCHOOL - A division of the school system consisting of a group of students 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 in the case of when the elementary and secondary programs are housed in the same school plant.

- 417 -


SCHOOL, ELEMENTARY - A school classified as elementary by state and local practice and composed of any span of grades not above grade eight. In this handbook this term includes kindergartens and nursery schools if they are under the control of the local Board of education.

SCHOOL, MIDDLE SCHOOL - A separately organized secondary school intermediate between elementary and senior high school.

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, 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.

SCHOOL SITE - The land and all improvements to the site, other than structure, such as grading drainage, drives, parking areas, walks, plantings, play courts, and play fields.

SERIAL BONDS - Bonds whose principal is to be repaid in periodic installments over the life of the issue.

SPECIAL REVENUE FUND - A governmental fund type with budgetary control, used to account for the proceeds of specific revenue sources, other than expandable trusts or for major capital projects, which are legally restricted to expenditures for specified purposes.

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.

SURETY BOND - A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through non-performance or through defalcation; for example, a surety bond given by a contractor or by an official handling cash or securities.

TAAS - Acronym for Texas Assessment of Academic Skills exam.

- 418 -


TAKS - Acronym for Texas Assessment and Knowledge Skills program.

TAX BASE - The total value of all real, personal and mineral property in the District as of January 1st of each year, as certified by the County Appraisal Board. The tax base represents net value after all exemptions.

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 assessments.

TAX RATE - Total tax rate is set by the Board of Trustees and is made up of two components: maintenance and operation and debt service rates. It is the amount levied for each $100 of assessed valuation.

TAX RATE LIMITATION - A school may not impose maintenance and operation tax rate that exceeds $1.50 per $100 valuation of taxable property. New debt approved after April 1, 1991, and issued after September 1, 1992, is limited to an additional $.50. The total maintenance and operation and - debt tax rate is limited to $2.00. Old debt approved on or before April 1, 1991, and issued before September 1, 1992, is exempt from the $2.00 limit.

TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property.

TEA - Acronym for the Texas Education Agency.

TEKS - Acronym for Texas Essential Knowledge and Skills.

TEACHER - A person employed to instruct pupils or students. This term is not applied to principals, librarians or other instructional or non-instructional support personnel.

TEXTBOOKS - Books obtained primarily for use in certain classes, grades, or other particular student groups rather than for general school use.

TRS - Acronym for Teacher Retirement System.

UNASSIGNED FUND BALANCE – Residual classification applicable to the general fund only which describes net resources in excess of what is properly categorized as non-spendable, restricted, committed or assigned.

UNDESIGNATED FUND BALANCE - For budget purposes, the undesignated fund balance is that portion of fund equity that is currently available for allocation.

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.

- 419 -


USER CHARGES - The payment of a fee for direct receipt of a public service such as data processing services by the department benefiting from the service.

WADA - Acronym for Weighted Average Daily Attendance.

WAN - Acronym for Wide Area Network.

WEALTH PER STUDENT - “Wealth per student” means the taxable value of property, as determined under Section 1 1.86, Texas Education Code, divided by the number of students in Weighted Average Daily Attendance.

WEIGHTED AVERAGE DAILY ATTENDANCE - To treat school districts fairly in funding, a Weighted Average Daily Attendance (WADA) is used to measure the extent students are participating in special programs. The concept of WADA in effect converts all of the school district’s students with their different weights to a calculated number of regular students required to raise the same amount of revenue. The greater the number of students eligible for special entitlements, the greater a school district’s WADA will be.

WORKERS’ COMPENSATION - Compensation provided to employees who are injured or contract an occupational disease due to their employment.