BOARD OF TRUSTEES Richardson Independent School District Richardson, Texas. Tony Harkleroad, Deputy Superintendent, Finance and Support ~ Services

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1 BOARD OF TRUSTEES Richardson Independent School District Richardson, Texas Date: Submitted by: October 5, 2015 Tony Harkleroad, Deputy Superintendent, Finance and Support ~ Services o ACTION ITEM TOPIC: Budget Status Report Annual Budget BACKGROUND INFORMATION In compliance with the Texas Education Code and also with TEA Financial Accounting and Reporting Budgeting Module, the expenditure budget for the District must be approved by the Board of Trustees. The annual budget includes s 199 (Operating), 240 (Child Nutrition), and 599 (Debt Service) and is adopted by function and object series as prescribed by the Budgeting Module. Many changes in function expenditures occur within each month. To keep the Board informed of these changes, the Budget Status Report for expenditures is presented for approval on a monthly basis. Changes in function expenditures or appropriations in amounts greater than $5,000 are not made until the Board of Trustees gives its approval. SUPERINTENDENT'S RECOMMENDATION The Superintendent recommends that the Board of Trustees of the Richardson Independent School District approve the Budget Status Report as listed on the following pages. RESOLUTION WHEREAS, the Board of Trustees adopted the budget for the fiscal year in June; and WHEREAS, changes occur in expenditures during the year; and WHEREAS, these changes are necessary for the successful education of the students in the district and WHEREAS, we will ensure excellence in operations; now THEREFORE, BE IT RESOLVED, that the Board of Trustees of the Richardson Independent School District approve the Budget Status Report on the following pages.

2 Richardson lsd Summary of Budget Proposed Amendments All Official s PreviouslY Adooted Budoet Amendments ProPOSed Budget Amendments Balance Balance Original Rolled Over Other Plan Neutral Revised Rolled Over Other Plan Neutral Descriotion Budget Encumbrances Changes Transfers Budget Encumbrances Changes Transfers Balance s 98,781,527 $ $ $ $ 98,781,527 $ $ $ Local 246,574, ,574,673 State 103}75,431 4,990 1~,7 80, ~0,025 Federal ~ 4, 920~0~5 Total 365,270,129 4, , I 499 Potential Revised Budget $ 98,781, ,574, ,780,920 14,920,025 I 355,275,618 Expenditures Function 11 Instruction 188,841, ,849 4, ,193,933 2,699 F~ction 12 Lib!"~edia Servi~ 5,261, ~ 5;330,065 Function 13 'Curriculum/Instructional Staff Development 4,241:104 86,866 i.325 4,330, Fun~ion 21 ln~ction Le~ioeiShlP n34.o59 7,660 (~30,~? 0) 4,611,149 Function 23 School Leadership 21,1 25,102 21,264 _(:3.!'~1 21,142;744 Function31~ G~~ance / Co~~~g ,303 72,460 70,740 14,939, Function 32 Social Work Services 907,417 3_,_00_9 911,417 Function 33 Health SerVices 4.463;908 6,425 4,410,333 s:o33m"s Function 35 Child Nutri1ion 16,572, ,106 (21.550) 16,766,065 Function 36 Cocurricular 1 Extraclirriculai Activities 6,637,153 93,762 13,100 6,144,015 ~clion 34 Student Tran~portatlof!_ 4,773, ,412 Function 41 General Administra~ 7,866,660 55,575 50,000 7:972,235 Function 51 Malnt enance &_Operations 25, , ,473 Function 52 Security Services _ 1,566, ,504 1,841,117 Function ~3!:)ala Processing Services" 5,106,737 58,217 5,164,954 Function 61 Community Services 181, ,894 Function 71 Debt Administration 51, ,877,833 Function 81 Facilities Acquisition & Construction 1,479,0~ _j1,55o 1,500,581!'_unctiOn 91 lritergoverii ll!l!ntal Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJA~ so.ooo Function_ 97 ::payments to Tax Increment 241, ,650 Functio~~ qt~er ln!er~_~em'!lelltal Ch~~ge_s _ 929, Total Expenditures 365,019, , ,558 3,544 36, ,233,450 6,000 5,336,065 20o 4,330,795 (44.000) 4.567,U9 10,332 21,153,076 (9_,_~50) , ,417 4,410, ,405 16,766,065 6, ,972,235 26, ,164, ,694 51,877,633 1, ~ j: 50, , ,897 I 366, Other Plan Sources _(_U~~~ (1,000,000) {1,000,000)1 Endlnq Balance $ 99,031,917 $ (3,671,829) $ (1,000,000) $ $ ,088 $ $ (3,045) s _, $ (1,000,000) ,043 Note: The beginning fund balance reflects the ending fund balance less nonspendable balances and restrictions, commitments and assignments in the General per the final BSR, plus unspent encumbrances that rolled to

3 Richardson lsd Summary of Budget Proposed Amendments General Operating Description Original Budget Previouslv Adooted Budaet Amendments Proposed Budget Amendments Balance Balance Potential Rolled Over Other Plan Neutral Revised Rolled Over Other Plan Neutral Revised Encumbrances Changes Transfers Budget Encumbrances Changes Transfers Budget Beginning Balance $ 80,281,149 $ $ $ $ 80,281,149 $ $ $ $ ,149 Local 189,262,314 State _, o;_~ 7, 196 Federal 3,p_~.315_ Total 296,222,825 Expenditures Function 11 Instruction 188,841,067 Function 12 Library/Media S~rvices 5,261,207 Function 13 Curriculum/Instructional Staff Developm~ 4,241,104 Function 21 Instruction Leadership 4,734,059 Function 23 School Leadership 21,125,102 Function 31 Guidance I Counseling 14,796,303 Function 32 Social Work Services 907,417 Function 33 Health Services 4,403,908 Functio~ 34 Student Transportation 4,7i3,993 Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities 6,037,153 Function 41 General Administration 7, 866, ~6q Function 51 Maintenance & Operations 25,361,376 Function 52 Security Services 1,566,613 Function 53 Data Processing Services 5,106,737 Function 61 Community Services 176,894 Function 71 Debt Administration ~41 Function 81 Facilities Acquisition & Construction Function 91 lnte!rgovernmental Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJAEP 5o.ooo I Function 97 Payments to Tax Increment Function 99 Other Intergovernmental Charg_~s 929,897 Total Expenditures 296,189, ,262,314 1= ~ I 189,262,314 4, ,692, ,692,685 3,273,315 3,273,315 4, ,227,815 I 499 I 296,228,314 I I 353,849 4,990 (5,973) 189,193,933 2,699 36, ,233,450 ~8. 85_8_ =~ ,000 5,336,065 86,866 2,325 4,330, ,330,795 1:sso _ (1_30,~.Q2 ~(149 (44,000) 4,567,149 21,2!?_4 (3,622) 21,142,744 10,332 21,153,076 72,460 70,740 14,939, (9,350) 14,930,698 4, ,417 9!1,417 6,425 4,410,333 4,410, ,41l 5,033,405 5,033,405 93,762 13,100 6,144,015 6,144,015 55,57_5 _ 50,000 7,972,235 7,972, ,840 25,980,216 25,980, ,504 1,841,11! 1,841,117 58,217 5,164,954 5,1~ , ,8~ 9,941 9,941 I 5o,ooo I I 50, , , ,692 4, ,172,113 3, ,175,657 Other Plan Sources (Uses) Ending Balance $ 80,314,543 (1,000,000) (1,000,000) (1,000,000) $ (1,977,692) $ (1,000,000) $ $ 77,336,851 s $ (3,045) $ I$ ,806 Note: The beginning fund balance reflects the ending unristricted fund balance per the final BSR, plus unspent encumbrances that rolled to

4 Richardson lsd Summary of Budget Proposed Amendments Child Nutrition Previouslll Adoj;!ted Budget Amendments Proj;!osed Budget Amendments Balance Balance Potential Original Rolled Over Other Plan Neutral Revised Rolled Over Other Plan Neutral Revised Descriotion Budget Encumbrances Changes Transfers Budget Encumbrances Changes Transfers Budget Beginning Balance $ 2,865,548 $ 2,865J546 s 2,865,548 Local 4,985,821 4,985,821 4,985,821 State 88,235 86,235 88,235 Federal 11;646,710 11,646,710 11,646,710 Total 16,720,766 16,720,766 16,720,766 E~nditures Function 11 Instruction Function 12 Ubrary/Media SeiVices Function 13CurriculurnllnstruCtioilal Staff Development Function 21 Instruction Leadership FunCtion 23 SChool Leadership Function 31 Guidance I Counseling Function 32 SOCial Work Services Function 33 Health Services Function 34 StudentTransportation Function 35 Child Nutrition 16,572,509 I 215,106 Function 36 Cocurricular I Extracurricular Activities Function 41 General Administration Function 51 Maintenance & Operations 143,257 I I 143,257 Function~2~~mySe~s Function 53 Data Processing Services Function 61 Community Services s.ooo 1 I 5,000 _, Function 71 Debt Administration Function 81 Facilities Acqulsltion & Cqnstruction 1,479,031 Function 91 Intergovernmental Charges FunctiOri 92 Incremental Ch 4fcosts Function 95 Payments to JJAEP.. Function 97 Payments to Tax Increment Function ~9 Other Intergovernmental Cha~ 21.sso I_ 1,500,581 Total Expenditures 16J ,694, ,414, ,414,903 Other Plan Sources (Uses) Endina Balance $ 2.865,5481 $ (1,694,137) $ $ 1$ 1, I $ $ $ I$ 1, Note: The beginning fund balance reflects the ending fund balance less nonspendable balances per the final BSR, plus unspent encumbrances that rolled to

5 Richardson ISO Summary of Budget Proposed Amendments Debt Service DescriQtion Original Budget Previouslll AdoQted Bugget Amendments Balance Rolled Over Other Plan Neutral Encumbrances Changes Transfers ProQQsed Budget Amendments Balance Potential Revised Rolled Over Other Plan Neutral Revised Budget Encumbrances Changes Transfers Budget Beginning Balance $ 15,634,830 $ 15,634,830 $ 15,634,830 Local 52,326,538 State Federal Total 52,326,538 r r 52, ,326,538 52,326,538 52,326,538 ExQenditures Function 11 Instruction Function 12 Library/Media Services Function 13 Curriculum/Instructional Staff Development Function 21 lnstructio~ Leadership Function 23 School Leadership Function 31 Guidance I Counseling Function 32 Social Work Services Function 33 Health Services Function 34 Student Transportation Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities Function 41 General Administration Function 51 Maintenance & Operations Function 52 ~~urity Services. Function 53 Data Processing Services Function 61 Community Services Function 71 Debt Administration 51,867,892 Function 81 Facilities Acquisition & Construction Function 91 ln~!_g_overnm en~ Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJAEP Function 97 Payments to Tax Increment 241,650 Function 99 Other lnte $Overnmental Charges ,867,892 51,867, , ,650 Total Expenditures 52,109,542 Other Plan Sources (Uses) Ending Balance $ 15,851,826 $ $ $ 52,109,542 52,109,542. $ 15,851,826 $ s $ $ 15,851,826 Note: The beginning fund balance reflects the ending fund balance less nonspendable balances per the final BSR, plus unspent encumbrances that rolled to

6 BOARD MEETING October 5, 2015 FUND BALANCE NEUTRAL CHANGES OPERATING FUND 199 ACCOUNTS ORGANIZATION AND REASON AMOUNT From: General Supplies (50.00) From: General Supplies (1,000.00) From: General Supplies (700.00) From: General Supplies (3,500.00) To: Miscellaneous Operating Costs To: Miscellaneous Operating Costs To: Miscellaneous Operating Costs To: Student Tuition Public Schools 50, To: Substitutes for Teachers or Other Professionals 13, From: Reading Materials (100.00) From: Textbooks (350.00) To: General Supplies From: General Supplies (400.00) From: General Supplies (5,000.00) From: Extra Duty Pay/Overtime: Professional Personnel (10,000.00) From: Substitutes for Teachers or Other Professionals (425.00) From: Extra Duty Pay/Overtime: Support Personnel (100.00) From: General Supplies (5,457.00) TOTAL FUNCTION 11 36, To: Consulting Services 6, TOTAL FUNCTION 12 6, From: Consulting Services (6,000.00) To: Travel and Subsistence Employee Only 1, From: Extra Duty Pay/Overtime: Professional Personnel (1,000.00) To: Travel and Subsistence Employee Only To: Travel and Subsistence Employee Only To: Extra Duty Pay/Overtime: Professional Personnel 5, To: Extra Duty Pay/Overtime: Professional Personnel TOTAL FUNCTION To: Miscellaneous Operating Costs To: Miscellaneous Operating Costs 1, From: Miscellaneous Contracted Services (50,000.00) From: Miscellaneous Contracted Services (5,000.00) To: General Supplies From: General Supplies (150.00) To: Temporary Part Time Support Personnel 10, TOTAL FUNCTION 21 (44,000.00) To: Contracted Maintenance and Repair To: General Supplies 3, From: Miscellaneous Operating Costs (250.00) To: Temporary Part Time Support Personnel To: Extra Duty Pay/Overtime: Support Personnel To: Extra Duty Pay/Overtime: Support Personnel To: Salaries or Wages: Teachers and Other Professional Personnel 5, TOTAL FUNCTION 23 10, From: General Supplies (750.00) From: General Supplies (8,000.00) From: Extra Duty Pay/Overtime: Professional Personnel (600.00) TOTAL FUNCTION 31 (9,350.00) TOTAL FUND BALANCE NEUTRAL CHANGES OPERATING FUND (

7 BOARD MEETING October 5, 2015 OTHER PLAN SOURCES USES) OPERATING FUND (199 ACCOUNTS ORGANIZATION AND REASON AMOUNT. \~ To: XXX To: TOTAL FUNCTION Gift to VIsual Arts Art supplies and substitutes XXX Fitnessgram Training Kit 2, , To: Gift to Visual Arts Staff Development TOTAL FUNCTION 13 To: Gift to AVID Senior Luncheon TOTAL FUNCTION 31 TOTAL OTHER PLAN USES OPERATING FUND (199) =T:::: ,544.32