Proposed Budget

Transcription

1 Proposed Budget Mission Statement: The mission of Comal Independent School District is to provide extensive learning opportunities for all students to ensure they become contributing members of our society.

2 Board Of Education Frank Baker PRESIDENT David Drastata VICE PRESIDENT Bill Swint SECRETARY David Spencer TREASURER Carol Kendall Keller IMMEDIATE PAST PRESIDENT Dale Dehlin TRUSTEE Stephen Smith TRUSTEE Comal ISD Administration Dr. Marc Walker SUPERINTENDENT Thomas Bloxham ASSISTANT SUPERINTENDENT FOR SUPPORT SERVICES Debra George CHIEF FINANCIAL OFFICER Jodi Duron ASSISTANT SUPERINTENDENT FOR ACADEMICS AND STUDENT SERVICES Kari Hutchison ASSISTANT SUPERINTENDENT FOR ADMINISTRATIVE SERVICES

3 Comal ISD Budget Table Of Contents Letter to Board of Education 1 Budget Overview and Highlights 2-7 Budget Summary with Chapter 41 Reduction of Revenue instead of Expenditure 8 Budget Summary with Chapter 41 as Expenditure 9 Property Tax Information Operating Fund Revenues 12 Operating Expenditures Campus Expenditures State Program Expenditures Department Expenditures District Allocated Expenditures Child Nutrition Expenditures & Revenues 31 Debt Service & Capital Project Expenditures Special Revenue Expenditures & Revenues Revenues & Expenditures for All Funds CISD School Information and Student Performance 41-42

4 August 24 th, 2011 The Honorable Board of Education Comal Independent School District 1404 IH 35 North New Braunfels, TX Dear Board Members: The Comal Independent School District budget for fiscal year 2011/12 is submitted herewith. The District is proud to publish and disseminate budget information to the Board of Trustees and to our community. As the District continues to evolve and improve, we will strive for academic excellence for all students. Our goals include the following: Student Performance Comal ISD will provide premier academic programs which will ensure all students will have the necessary skills to continue their educational training, begin a career, and be able to solve the problems they are confronted with on a daily basis. Student Growth / Facilities Comal ISD will provide exceptional facilities for our growing student body and will foster a safe, secure and positive learning environment. Technology Comal ISD will equip, train and utilize 21 st Century technology in all classrooms to prepare our students for the challenges of the future. Communication Comal ISD will foster an atmosphere where there is timely, open communication with all of our communities, parents, staff and students. Fiscal Management Comal ISD will strive to allocate resources in the most effective and efficient manner to support a positive learning environment, thereby maximizing student achievement. Personnel Comal ISD will recruit, develop, retain and reward exceptional staff to maximize the learning of each student. Career and Technical Programs Comal ISD will develop and implement a variety of career and technology educational programs that provide the graduate with specific skills needed in the workplace. The 2011/12 fiscal year budget will reflect and support our goals and priorities. Comal ISD will fully utilize tax dollars for all instructional needs while maintaining a healthy fund balance. Working together, with and for our students and community, we will ensure that all children will learn whatever it takes. The development, review and consideration of the 2011/12 budget was completed with detailed comprehensive review of every campus and department budget within the context of the District s mission, goals and financial policies. Information on each of the fund budgets is provided in this budget document. Respectfully, Dr. Marc Walker Superintendent 1

5 BUDGET OVERVIEW AND HIGHLIGHTS Comal Independent School District has a history of outstanding student success and achievement. Student performance continues to improve in CISD as measured on the annual Texas Assessment of Knowledge and Skills (TAKS) tests. In fact, CISD students continue to outperform their peers across the state on every test at every grade level. The obstacles faced by the District s leadership in developing the 2011/12 budget are to improve and maximize these performance results, but at the same time, maintain efficient operations and ensure adequate fund balances. Given the recent legislative session and the uncertain future of state funding for public education, CISD is faced with a formidable challenge. For 2011/12, the challenges for the District are to manage new growth, inflation and increasing accountability requirements with less funding from the State while at the same time retaining highly qualified teachers. Federal, state, and local guidelines direct the budget development process. The annually adopted budget includes the General Fund, the Debt Service Fund, and the Child Nutrition Fund. GENERAL FUND The General Fund is used to record all financial transactions not accounted for in other funds. The major sources of revenue include local property taxes, state revenue, investment earnings, and indirect cost revenues from federal grants. Expenditures include all costs associated with the operation of the District through August 31 with the most significant cost being salaries and benefits. REVENUES Per Senate Bill 1, passed by the legislature in the summer of 2011, the District will receive $142 less per WADA (weighted average daily attendance) than it did in The District s M & O rate will remain at $1.04. Recapture threshold will remain at $476,500. Under current law, the wealth level for recapture has no impact on funding. The district will receive $5,727 per WADA regardless of property value increases or decreases. General Fund revenue (excluding Chapter 41) is budgeted to decrease $3.2M, or 2.5% (see page 8 Budget Summary with Chapter 41 shown as a Reduction of Revenue), as compared to estimated revenue for 2010/11. The following table provides a comparison of revenue by source for 2010/11 and 2011/12. GENERAL FUND REVENUE SOURCES COMPARISON Adjusted Budget Budget % Change Local $ 91,593,654 $ 88,399, % State $ 37,296,028 $ 36,855, % Federal $ 511,926 $ 897, % Transfers in from Other Funds $ - $ - 0.0% Total $ 129,401,608 $ 126,152, % 2

6 Various factors must be considered in the estimation of revenue for the General Fund. Among those factors are property values and student enrollment. Property values and tax collections impact both local and state revenue estimates. Although, under current law, changes in property values and tax rates do not affect the total revenue received, just the makeup of that revenue (how much is local and how much is state). Property Value Property value and tax levy estimates are important in developing revenue forecasts for both the state and local components. The property values of the District are projected to decrease 2.5% from Since 1956, this is only the fourth time values have decreased (the other three years were 1979, 1990, and 2010). The average home taxable value in the District has decreased from $168,476 for 2010/11 to $162,626 for 2011/12 (average home value without exemptions 2010/11 - $230,937 and 2011/12 - $223,193). TAXABLE VALUE TREND Value in Billions $10 $9 $8 $7 $6 $5 $4 $3 $ School Year 3

7 Student Enrollment The District continues to experience growth in the student population. Budgeted enrollment growth for the 2011/12 school year is 575 or 3.4%. Increases in student population have a major impact on staffing decisions, per-pupil allocations, facility needs, debt issuance requirements, and other budgetary decisions. Enrollment Trend Students 19,000 18,000 17,000 16,000 15,000 14,000 13,000 12,000 11,000 10, School Year EXPENDITURES General Fund Appropriations (excluding Chapter 41) are budgeted at $126,152,757. This is a decrease of $3.2M or 2.5% over the prior year (see page 8). The leadership of the District worked hard to balance the budget in light of a $3.2M loss in revenue. EMPLOYEE COMPENSATION Because payroll accounts for 82.1% of the budget, issues that affect the staff have a major impact on the overall budget of the District. The District has worked very hard to ensure overall compensation is competitive with surrounding districts in an effort to attract and retain quality staff. 1) Retention bonus of $750 for all returning employees who meet qualification criteria to be disbursed in August ) Employees who continuously participated in the health program from 2009 to present will receive a $500 health rebate in August STAFFING EXPENDITURES The secondary staffing formula for 2011/12 increased by.5 for a 21.5 to 1 student/teacher ratio. Elementary school staffing formulas remain at a 22 to 1 student/teacher ratio. Class sizes are monitored throughout the year to ensure the best utilization of staff and that State student/teacher requirements are met as much as possible (22:1 in grades K-4 th ). Due to the reduction in revenue, teachers increased by 1, professionals (campus and non-campus) decreased by 5, auxiliary and para s (campus and non-campus) decreased by 14. There was an overall reduction of 18 FTE s for 2011/12. The total decrease in appropriations for payroll for 2011/12 is $1.97M. The following page shows an illustration of General Fund staffing levels over the last two years. 4

8 Actual Projected Teachers Campus Professional Campus Para s and Auxiliary Non-Campus Para s and Auxiliary Non-Campus Professional ,350 2,332 NON-STAFFING EXPENDITURES All campuses and departments receive a base allocation for managed appropriations. These appropriations include supplies, travel, training, etc. Department allocations start with the allocation for the previous year, but each department is required to analyze every line item and provide explanations for significant increases and decreases. These increases and decreases are reviewed by Administration and presented to the Board. Campus allocations were based on per-pupil allocations as follows: Campus Type Allocation per Student High Schools $ Middle Schools $ 99 Elementary Schools $ 90 In addition to the base allocations, the middle and high schools are given a band allocation for equipment and repairs and an extra-curricular allocation. Non-staff additional allocation dollars ($331,458) were also set aside in the 2011/12 budget to cover requests for funding of major items that fall outside of the standard allocations. The campuses will submit requests for funding of these items in the spring of 2012, in preparation for the 2012/13 school year. DEBT SERVICE FUND The Interest and Sinking Fund (I&S), or Debt Service Fund, accounts for payments of principal, interest, and related fees on the District s general obligation bonds. These bonds are used for capital improvements. Under Texas law, only debt service payments can be charged to this fund. Historically, the District s administration and Board have followed the advice of financial advisors and structured debt with a principal retirement schedule that allows the District to continue to issue bonds without drastically increasing the debt service tax rate. REVENUES Revenue is derived from applying the I&S tax rate against net assessed property values at a rate of $0.39 per $100 of value. The rate is 6 cents higher than 2010/11. This is due to a dramatic drop in property value growth over the past 2 years (from a 19% increase in 2008/09 to a 2.5% decrease in 2011/12). Additional revenue to pay the general obligation bonds is contributed from interest earnings on the cash flows in this 5

9 fund. The I&S rate for 2011/12 is set to generate sufficient revenue to meet the principal and interest payments for the year in the amount of $35,768,064. Due to the decrease in property values the I&S rate must be raised $.06 to $0.39 to make the necessary payment in 2011/12. EXPENDITURES The expenditure budget for 2010/11 consists of the following amounts: $8.4M for bond principal payments, $27.4M for bond interest payments and $5,000 for agent fees. CHILD NUTRITION FUND The District s food service operations are accounted for in the Child Nutrition Fund. Annually the Board adopts a Child Nutrition Fund budget. Approximately 54% of the revenue in this fund is generated from user fees (student payment for meals). The remaining revenue is primarily received from the United States Department of Agriculture (USDA) under the National School Lunch Program and the School Breakfast Program. Child Nutrition Services appropriations consist primarily of payroll (31%) and supplies and materials (48%). The majority of the supplies and materials consist of appropriations for food. The expenditure budget also includes $130,000 for utilities and $25,000 for capital outlay (to equip new schools). The 2011/12 Child Nutrition projected revenues are $500,000 greater than the budgeted appropriation. The projected Child Nutrition fund balance at 8/31/11 is $1,008,445. SPECIAL REVENUE FUND Special revenue funds are governmental funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These funds consist of 3 major sources of revenue federal, state and local. Federal funds are primarily the main source of special revenue funds making up 70.33% of the total funds. They are predominantly provided as Title and Special Education Formula funds designated for a specific purpose and the 24% decrease from 2010/11 is due to the decrease of stimulus funds that were expended under Title and Special Education. The majority of these funds can only be used to supplement the level of state and local funds expended for the education of students and cannot be used to supplant (or replace) state or local funds. State funds make up approximately 6.29% of the total special revenue funds and consist mainly of state grants. The 54% decrease from 2010/11 is due to the elimination of the state technology fund. Local funds make up approximately 23.38% of the total and consist mainly of Community Education funds in regards to after school daycare and adult education classes. 6

10 CAPITAL PROJECTS FUND The 2011/12 budget for the capital projects fund is based on what is estimated to remain at the end of 8/31/2011 for the 2005 Bond authorization and Bond 2008 authorization. The 2005 bond authorization is estimated to be $460K of interest earned. From the 2008 bond authorization, $16.85M of construction funds is estimated to remain as well as $620K of interest earned. CAPITAL PROJECTS IMPACT TO GENERAL FUND SUMMARY One of the major goals of the Board of Trustees is to provide facilities that are safe, secure and nurturing places for the students, staff and parents of the District. The Support Services Department is responsible for implementing the District facility construction and renovation plan. Funding for these projects is primarily through the issuance of bonds. Although the District finances new facilities through the issuance of bonds, the operating costs of the new or renovated facilities, once completed, impacts the General Fund. The District will open one new school in August 2011 Kinder Ranch Elementary. Construction for Indian Springs Elementary is under way and completion is set for an August 2012 opening. Additionally, $1.2M for capital expenditures is budgeted directly in the General Fund for 2011/12. 7

11 Budget Summary with Chapter 41 shown as Reduction in Revenue Adjusted Budget Percent Percent Percent Difference Increase Student Enrollment 17,146 17, % Student WADA (Weighted Average Daily Attendance) 19,580 20, % REVENUES: (Average collection rate 97%) Property Taxes per SOF-does not include P & I $ 98,540, % $ 97,196, % $ (1,344,190) -1.4% Chapter 41per SOF $ (9,374,182) -7.2% $ (10,939,732) -8.7% $ (1,565,550) 16.7% State Aid per SOF (incl. stimulus funds) $ 30,444, % $ 30,504, % $ 60, % Property Taxes - Penalty & Interest $ 1,300, % $ 1,200, % $ (100,000) -7.7% State Aid Accrual $ 1,351, % $ 1,351, % $ - 0.0% Other State (TRS on behalf) $ 5,500, % $ 4,905, % $ (595,000) -10.8% Federal $ 511, % $ 990, % $ 478, % Other Local - Interest Income $ 250, % $ 110, % $ (140,000) -56.0% Other Local $ 877, % $ 833, % $ (43,930) -5.0% Transfer in from High School Allotment Fund $ - 0.0% $ - 0.0% $ - #DIV/0! TOTAL REVENUES $ 129,401, % $ 126,152, % $ (3,248,851) -2.5% EXPENDITURES: Total Payroll: Campus $ 69,479, % $ 69,743, % $ 263, % Department $ 19,046, % $ 17,584, % $ (1,461,642) -7.7% State Programs $ 16,965, % $ 16,190, % $ (774,443) -4.6% $ 105,490, % $ 103,518, % $ (1,972,212) -1.9% Non -Payroll: Campus $ 3,688, % $ 3,343, % $ (345,312) -9.4% Department $ 9,879, % $ 7,595, % $ (2,283,741) -23.1% State Programs $ 1,063, % $ 1,026, % $ (36,675) -3.4% District Allocations $ 9,280, % $ 10,669, % $ 1,389, % Total Non-Payroll: $ 23,911, % $ 22,634, % $ (1,276,639) -5.3% TOTAL EXPENSES $ 129,401, % $ 126,152, % $ (3,248,851) -2.5% Contribution to Fund Balance $ - 0.0% $ - 0.0% $ - 10/11 11/12 % Increase Per Student Allocation $ 7,547 $ 7, % 8

12 Budget Summary with Chapter 41 shown as Expenditure Adjusted Budget Percent Percent Percent Difference Increase Student Enrollment 17,050 17, % Student WADA (Weighted Average Daily Attendance) 19,580 20, % REVENUES: (Average collection rate 97%) Property Taxes per SOF-does not include P & I $ 98,540, % $ 97,196, % $ (1,344,190) -1.4% State Aid per SOF (incl. stimulus funds) $ 30,444, % $ 30,504, % $ 60, % Property Taxes - Penalty & Interest $ 1,300, % $ 1,200, % $ (100,000) -7.7% State Aid Accrual $ 1,351, % $ 1,351, % $ - 0.0% Other State (TRS on behalf) $ 5,500, % $ 4,905, % $ (595,000) -10.8% Federal $ 511, % $ 990, % $ 478, % Other Local - Interest Income $ 250, % $ 110, % $ (140,000) -56.0% Other Local $ 877, % $ 833, % $ (43,930) -5.0% Transfer in from High School Allotment Fund $ - 0.0% $ - 0.0% $ - #DIV/0! TOTAL REVENUES $ 138,775, % $ 137,092, % $ (1,683,301) -1.2% EXPENDITURES: Total Payroll: Campus $ 69,479, % $ 69,743, % $ 263, % Department $ 19,046, % $ 17,584, % $ (1,461,642) -7.7% State Programs $ 16,965, % $ 16,190, % $ (774,443) -4.6% $ 105,490, % $ 103,518, % $ (1,972,212) -1.9% Non -Payroll: Campus $ 3,688, % $ 3,343, % $ (345,312) -9.4% Department $ 9,879, % $ 7,595, % $ (2,283,741) -23.1% State Programs $ 1,063, % $ 1,026, % $ (36,675) -3.4% District Allocations $ 18,654, % $ 21,609, % $ 2,954, % Total Non-Payroll: $ 33,285, % $ 33,574, % $ 288, % TOTAL EXPENSES $ 138,775, % $ 137,092, % $ (1,683,301) -1.2% Contribution to Fund Balance $ - 0.0% $ - 0.0% $ - 10/11 11/12 % Increase Per Student Allocation $ 8,139 $ 7, % 9

13 THE PROPERTY TAX CODE AS APPLIED TO THE DISTRICT The District grants an exemption to the market value of residence homesteads of $15,000 mandated by the state. The District grants an additional (optional) exemption of 20% of the market value of residence homesteads. Total value loss to the 20% homestead exemption for 2011 was $1,221,272,237 in total values (approximately $1,173,206,715 in total values for 2010) The District grants an exemption to the market value of the residence homestead of persons 65 years of age or older of $10,000 and the disabled are also granted an exemption of $10,000. Furthermore, the total amount of taxes imposed on the residence homestead of persons 65 years of age or older or disabled may not be increased while it remains the residence homestead of the person or that person s spouse who received the exemption, unless improvements (other than to comply with government requirements) are made to such homestead. Also, as of January 1, 2009, disabled veterans who are unable to work or are receiving 100% disability due to their military service, qualify for a complete exemption. The District does not tax non-business personal property; and Comal County collects the District s taxes. The District does not permit split payments and discounts. The District does offer a Freeport exemption. HISTORICAL VALUATIONS & TAX RATES TAX YEAR CERTIFIED VALUES % INCREASE IN VALUES TAX RATE PER $ $ 2,755,725, % $ $ 3,082,763, % $ $ 3,488,805, % $ $ 3,922,841, % $ $ 4,283,910, % $ $ 4,676,992, % $ $ 5,342,619, % $ $ 6,467,462, % $ $ 7,854,477, % $ $9,343,846,602 19% $ $9,571,078, % $ $9,422,216, % $ $9,188,228, % $1.43 Certified values are based on the July 25 th certification date with no during the year adjustments added or subtracted. Certified Appraisal District numbers are typically higher than the actual taxable values the District can collect on because the over 65 values are included in the values. 10

14 Tax Rate Property taxes are levied by October 1 on the assessed value listed as of January 1 for all real and business property located in the District in conformity with Subtitle E, Texas Property Tax Code. Taxes are due upon receipt of the tax bill and are past due and subject to interest if not paid by February 1 of the year following the October levy date. Taxes are delinquent if not paid by June 30. Delinquent taxes are subject to both penalty and interest charges plus 15% delinquent collection fees for attorney costs. Tax Year M&O Tax Rate I&S Tax Rate CISD Tax Rate 2002/03 $ 1.48 $ 0.32 $ /04 $ 1.50 $ 0.33 $ /05 $ 1.50 $ 0.32 $ /06 $ 1.50 $ 0.30 $ /07 $ 1.37 $ 0.27 $ /08 $ 1.04 $ 0.27 $ /09 $ 1.04 $ 0.27 $ /10 $ 1.04 $ 0.27 $ /11 $ 1.04 $ 0.33 $ /12 $ 1.04 $ 0.39 $ 1.43 Maintenance & Operations $1.04 / $100 valuation Debt Service $.39 / $100 valuation Tax Rate Total Comal ISD Tax Rate $1.43 / $100 valuation $2.00 $1.80 $1.60 $1.40 $1.20 $1.00 $0.80 $0.60 $0.40 $0.20 $- M&O Tax Rate I&S Tax Rate CISD Tax Rate 11

15 Total Estimated Revenues for the Operating Fund Local Revenue Amount Total % of Total Property Taxes M&O $ 94,542,713 Delinquent Tax Collections $ 2,500,000 Property Taxes P&I $ 1,200,000 Other Local Revenue $ 1,097,003 $ 99,339, % State Revenue State Aid $ 31,950,248 TRS On Behalf Payment $ 4,905,000 $ 36,855, % Federal Revenue Other Federal Revenue $ 897,525 $ 897, % Total Estimated Revenues $ 137,092, % $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000, /08 Operating Fund Revenues 2008/09 Operating Fund Revenues 2009/10 Operating Fund Revenues 2010/11 Operating Fund Revenues 2011/12 Operating Fund Revenues $- Local State Federal Adjusted Estimated 2010/ /12 Local Revenue 72.76% 72.46% State Revenue 26.87% 26.89% Federal Revenue 0.37% 0.65% Percent of Total Revenues % % 12

16 COMAL INDEPENDENT SCHOOL DISTRICT - EXPENDITURE COMPARISON Operating Fund - Totals Difference % Change 6100 Payroll $ 105,490,388 $ 103,518,175 $ (1,972,213) -1.9% 6200 Prof. & Contr. Services $ 21,551,845 $ 21,298,581 $ (253,264) -1.2% 6300 Supplies & Materials $ 6,980,604 $ 8,142,970 $ 1,162, % 6400 Other Operating Costs $ 2,111,678 $ 1,877,953 $ (233,725) -11.1% 6500 Debt Service $ - $ 14,460 $ 14,460 #DIV/0! 6600 Capital Outlay $ 2,641,275 $ 2,240,350 $ (400,925) -15.2% Total $ 138,775,790 $ 137,092,489 $ (1,683,301) -1.2% Total Revenues $137,092,489 Total Expenditures $137,092,489 Contribution to Fund Balance $ Prof. & Cont. Services 15.53% Operating Fund Supps. & Materials 5.03% 6400 Other Operating Costs 1.52% 6600 Capital Outlay 1.90% 6300 Supps. & Materials 5.94% 6200 Prof. & Cont. Services 15.54% Operating Fund Other Operating Costs 1.37% 6500 Debt Serivce.01% 6600 Capital Outlay 1.63% 6100 Payroll 76.02% 6100 Payroll 75.51% 13

17 Operating Fund Type of Service % of % of Budget Total Budget Total 10 Instructional Related Services $ 74,508, % $ 74,131, % 20 Instructional School Leadership $ 9,418, % $ 9,186, % 30 Student Support Services $ 18,454, % $ 18,090, % 40 Administrative Support Services $ 3,485, % $ 3,208, % 50 Support Services - Non Student Based $ 20,282, % $ 19,082, % Other (Includes function 00) $ 12,627, % $ 13,393, % $ 138,775, % $ 137,092, % 2011/ /11 $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $- 14

18 Operating Fund (Fund #199) Function Comparison % of % of Budget Total Budget Total Difference % -/+ 00 Transfer Out $ - 0% $ - 0% $ - 0% 11 Instruction $ 71,446, % $ 71,260, % $ (185,736) -0.3% 12 Instructional Resource / Media $ 1,804, % $ 1,839, % $ 34, % 13 Curriculum & Instructional Staff Development $ 1,257, % $ 1,031, % $ (225,912) -18.0% 21 Instructional Leadership $ 1,717, % $ 1,558, % $ (158,383) -9.2% 23 School Leadership $ 7,701, % $ 7,627, % $ (73,547) -1.0% 31 Guidance, Counseling and Evaluation Services $ 4,171, % $ 4,119, % $ (52,058) -1.2% 32 Social Work Services $ 673, % $ 547, % $ (125,577) -18.7% 33 Health Services $ 1,505, % $ 1,539, % $ 34, % 34 Student (Pupil) Transportation $ 7,977, % $ 7,940, % $ (37,353) -0.5% 35 Child Nutrition $ - 0.0% $ - 0.0% $ - 0.0% 36 Cocurricular / Extracurricular Activities $ 4,126, % $ 3,943, % $ (183,032) -4.4% 41 General Administration $ 3,485, % $ 3,208, % $ (276,649) -7.9% 51 Plant Maintenance & Operations $ 16,639, % $ 15,474, % $ (1,164,751) -7.0% 52 Security & Monitoring Services $ 469, % $ 437, % $ (31,881) -6.8% 53 Data Processing Services $ 3,173, % $ 3,169, % $ (3,757) -0.1% 61 Community Services $ - 0.0% $ - 0.0% $ - 0.0% 71 Debt Services $ - 0.0% $ 14, % $ 14,460 #DIV/0! 81 Facilities Acquisition & Construction $ 2,132, % $ 1,288, % $ (843,746) -39.6% 91 Costs Associated with Chapter 41 $ 9,374, % $ 10,939, % $ 1,565, % 99 Other Intergovernmental Charges $ 1,120, % $ 1,150, % $ 30, % $ 138,775, % $ 137,092, % $ (1,683,301) -1.2% 15

19 Maintenance, Technology, & Custodial Supplies 2.04% Capital Projects (Roofs, Asphalt, Ect.).95% Ongoing Contracted Service & Repairs 1.46% Capital Outlay Buses & Maint. Equip. 1.05% Appraisal, Legal, & Audit Fees 1.10% Other 1.51% State Programs 0.81% Budgetary Components Insurance 0.43% Transportation Other 0.55% Utilities & Fuel 5.16% Security 0.22% Campus Allocation 2.66% Salaries and Benefits 82.06% 72.94% - Teachers, Aides, Nurses, Librarians, Counselors - $75.5M 11.75% - Security, Bus Drivers, Custodians & Maintenance - $12.2M 7.19% - Campus Administration - $7.4M 5.88% - Central Office Administration - $6.1M 2.24% - Extra / Co - Curricular - $2.3M 16

20 COMAL INDEPENDENT SCHOOL DISTRICT - EXPENDITURE COMPARISON Campus Difference % Change 6100 Payroll $ 69,479,221 $ 69,743,094 $ 263, % 6200 Prof. & Contr. Services $ 818,739 $ 758,855 $ (59,884) -7.3% 6300 Supplies & Materials $ 2,005,780 $ 1,825,901 $ (179,879) -9.0% 6400 Other Operating Costs $ 839,527 $ 717,147 $ (122,380) -14.6% 6500 Debt Service $ - $ - $ - #DIV/0! 6600 Capital Outlay $ 24,269 $ 41,100 $ 16, % Total $ 73,167,536 $ 73,086,097 $ (81,439) -0.1% Campus Campus Prof. & Cont. Services 1.11% 6300 Supps. & Materials 2.75% 6400 Other Operating Costs 1.15% 6600 Capital Outlay.03% 6200 Prof. & Cont. Services 1.04% 6300 Supps. & Materials 2.50% 6400 Other Operating Costs.98% 6600 Capital Outlay.05% 6100 Payroll 94.96% 6100 Payroll 95.43% 17

21 Campus Budgets Total CHS $ 6,654,290 $ 135,610 $ 312,010 $ 193,701 $ 30,000 $ 7,325,611 SVHS $ 6,990,437 $ 134,260 $ 364,002 $ 193,950 $ 11,100 $ 7,693,749 CLHS $ 3,741,137 $ 96,350 $ 199,027 $ 126,605 $ - $ 4,163,119 SVMS $ 3,163,543 $ 42,200 $ 83,638 $ 23,505 $ - $ 3,312,886 CMS $ 3,325,695 $ 32,200 $ 98,267 $ 29,389 $ - $ 3,485,551 SBMS $ 3,108,824 $ 38,269 $ 90,615 $ 24,810 $ - $ 3,262,518 CHMS $ 2,739,814 $ 34,500 $ 78,204 $ 23,450 $ - $ 2,875,968 MVMS $ 2,436,393 $ 25,703 $ 78,533 $ 29,000 $ - $ 2,569,629 RBES $ 1,906,306 $ 19,384 $ 19,466 $ 3,450 $ - $ 1,948,606 GRES $ 1,854,758 $ 11,675 $ 28,300 $ 4,125 $ - $ 1,898,858 GFES $ 1,633,899 $ 10,623 $ 20,487 $ 3,720 $ - $ 1,668,729 STZES $ 2,514,851 $ 15,510 $ 38,125 $ 7,925 $ - $ 2,576,411 BBES $ 2,546,192 $ 16,320 $ 40,950 $ 6,900 $ - $ 2,610,362 ASE $ 1,559,767 $ 10,500 $ 19,760 $ 1,350 $ - $ 1,591,377 SES $ 1,911,204 $ 9,500 $ 31,450 $ 4,950 $ - $ 1,957,104 HLES $ 2,197,948 $ 14,563 $ 30,892 $ 3,775 $ - $ 2,247,178 RCES $ 2,232,859 $ 20,750 $ 30,759 $ 6,541 $ - $ 2,290,909 TPES $ 2,049,174 $ 12,800 $ 27,160 $ 7,200 $ - $ 2,096,334 FES $ 1,850,602 $ 10,023 $ 30,327 $ 7,800 $ - $ 1,898,752 MES $ 2,222,217 $ 12,200 $ 39,045 $ 2,125 $ - $ 2,275,587 CSES $ 2,224,186 $ 11,255 $ 38,269 $ 3,126 $ - $ 2,276,836 JRES $ 2,310,818 $ 15,000 $ 45,835 $ 1,175 $ - $ 2,372,828 KRES $ 1,497,615 $ 8,000 $ 21,115 $ 1,375 $ - $ 1,528,105 OCES $ 2,035,654 $ 12,510 $ 28,840 $ 2,300 $ - $ 2,079,304 ISES $ 45,000 $ - $ 10,000 $ - $ - $ 55,000 ACMECHS $ 576,812 $ 6,750 $ 12,775 $ 1,850 $ - $ 598,187 CA $ 122,709 $ - $ - $ - $ - $ 122,709 CDC $ 265,483 $ 2,400 $ 8,050 $ 3,050 $ - $ 278,983 OTHER $ 4,024,907 $ - $ - $ - $ - $ 4,024,907 $ 69,743,094 $ 758,855 $ 1,825,901 $ 717,147 $ 41,100 $ 73,086,097 **Other includes growth positions & subs Campus budgets sorted by major object code 6100 Payroll 6200 Contracted & Professional Services 6300 Supplies & Materials 6400 Other Operating Costs 6600 Capital Outlay 18

22 Campus Budgets / / /12 Projected Adjusted Proposed % Enrollment Budget Budget Difference Change CHS 1,965 $ 7,776,172 $ 7,325,611 $ (450,561) -5.8% SVHS 2,108 $ 8,460,660 $ 7,693,749 $ (766,911) -9.1% CLHS 862 $ 4,654,433 $ 4,163,119 $ (491,314) -10.6% SVMS 857 $ 3,317,389 $ 3,312,886 $ (4,503) -0.1% CMS 911 $ 3,572,220 $ 3,485,551 $ (86,669) -2.4% SBMS 873 $ 3,360,461 $ 3,262,518 $ (97,943) -2.9% CHMS 712 $ 3,018,451 $ 2,875,968 $ (142,483) -4.7% MVMS 637 $ 2,892,603 $ 2,569,629 $ (322,974) -11.2% RBES 470 $ 2,077,611 $ 1,948,606 $ (129,005) -6.2% GRES 490 $ 1,919,687 $ 1,898,858 $ (20,829) -1.1% GFES 387 $ 1,802,741 $ 1,668,729 $ (134,012) -7.4% STZES 684 $ 2,569,901 $ 2,576,411 $ 6, % BBES 713 $ 2,673,224 $ 2,610,362 $ (62,862) -2.4% ASE 379 $ 1,843,839 $ 1,591,377 $ (252,462) -13.7% SES 510 $ 2,360,591 $ 1,957,104 $ (403,487) -17.1% HLES 547 $ 2,308,249 $ 2,247,178 $ (61,071) -2.6% RCES 645 $ 2,491,079 $ 2,290,909 $ (200,170) -8.0% TPES 524 $ 2,764,376 $ 2,096,334 $ (668,042) -24.2% FES 535 $ 1,824,448 $ 1,898,752 $ 74, % MES 593 $ 2,315,993 $ 2,275,587 $ (40,406) -1.7% CSES 585 $ 2,297,498 $ 2,276,836 $ (20,662) -0.9% JRES 689 $ 2,299,919 $ 2,372,828 $ 72, % KRES 391 $ 55,755 $ 1,528,105 $ 1,472, % OCES 485 $ 2,046,727 $ 2,079,304 $ 32, % ISES 0 $ - $ 55,000 $ 55,000 #DIV/0! ACMECHS 134 $ 410,975 $ 598,187 $ 187, % CA 0 $ 119,081 $ 122,709 $ 3, % CDC 35 $ 254,406 $ 278,983 $ 24, % OTHER 0 $ 1,679,047 $ 4,024,907 $ 2,345, % 17,721 $ 73,167,536 $ 73,086,097 $ (81,439) -0.1% 19

23 Campus Budgets Total CHS $ 4,945,083 $ 152,441 $ 49,040 $ 687,985 $ 343,415 $ - $ 117,771 $ 969,611 $ 60,265 $ 7,325,611 SVHS $ 5,350,113 $ 118,991 $ 50,018 $ 687,739 $ 339,113 $ 260 $ 94,768 $ 991,428 $ 61,319 $ 7,693,749 CLHS $ 2,466,842 $ 92,270 $ 47,288 $ 494,886 $ 191,273 $ 500 $ 63,380 $ 774,347 $ 32,333 $ 4,163,119 SVMS $ 2,417,026 $ 73,021 $ 23,769 $ 377,365 $ 191,600 $ - $ 59,472 $ 170,633 $ - $ 3,312,886 CMS $ 2,629,534 $ 75,730 $ 26,633 $ 349,190 $ 170,654 $ - $ 61,727 $ 172,083 $ - $ 3,485,551 SBMS $ 2,420,655 $ 74,678 $ 26,974 $ 340,632 $ 184,638 $ - $ 54,457 $ 160,484 $ - $ 3,262,518 CHMS $ 2,132,817 $ 57,745 $ 2,500 $ 380,736 $ 78,258 $ - $ 55,717 $ 168,195 $ - $ 2,875,968 MVMS $ 1,819,187 $ 71,156 $ 2,000 $ 369,872 $ 84,793 $ - $ 49,198 $ 173,423 $ - $ 2,569,629 RBES $ 1,521,409 $ 63,661 $ 1,500 $ 247,092 $ 62,382 $ - $ 52,562 $ - $ - $ 1,948,606 GRES $ 1,523,960 $ 67,157 $ 1,400 $ 194,450 $ 58,066 $ - $ 53,825 $ - $ - $ 1,898,858 GFES $ 1,333,900 $ 59,957 $ 27,144 $ 151,097 $ 62,107 $ - $ 34,524 $ - $ - $ 1,668,729 STZES $ 2,102,196 $ 77,462 $ 63,572 $ 215,579 $ 61,591 $ - $ 56,011 $ - $ - $ 2,576,411 BBES $ 2,165,462 $ 68,271 $ - $ 255,937 $ 68,333 $ - $ 52,359 $ - $ - $ 2,610,362 ASE $ 1,256,079 $ 62,706 $ 2,000 $ 149,446 $ 61,472 $ - $ 59,674 $ - $ - $ 1,591,377 SES $ 1,584,721 $ 62,605 $ 5,000 $ 207,549 $ 62,430 $ - $ 34,799 $ - $ - $ 1,957,104 HLES $ 1,826,645 $ 69,370 $ 28,719 $ 226,519 $ 68,442 $ - $ 27,483 $ - $ - $ 2,247,178 RCES $ 1,867,380 $ 76,384 $ 1,000 $ 220,583 $ 64,535 $ - $ 61,027 $ - $ - $ 2,290,909 TPES $ 1,697,807 $ 66,105 $ 27,745 $ 192,440 $ 59,425 $ - $ 52,812 $ - $ - $ 2,096,334 FES $ 1,493,804 $ 62,503 $ 12,279 $ 220,425 $ 61,180 $ - $ 48,561 $ - $ - $ 1,898,752 MES $ 1,870,304 $ 64,132 $ 15,779 $ 206,575 $ 63,881 $ - $ 54,916 $ - $ - $ 2,275,587 CSES $ 1,865,083 $ 64,456 $ 400 $ 223,623 $ 68,433 $ - $ 54,841 $ - $ - $ 2,276,836 JRES $ 1,900,162 $ 65,328 $ 25,245 $ 252,970 $ 76,698 $ - $ 52,425 $ - $ - $ 2,372,828 KRES $ 1,166,817 $ 66,434 $ 3,890 $ 173,829 $ 61,725 $ - $ 55,410 $ - $ - $ 1,528,105 OCES $ 1,543,718 $ 68,525 $ 78,373 $ 260,874 $ 71,345 $ - $ 56,469 $ - $ - $ 2,079,304 ISES $ 15,000 $ - $ - $ 30,000 $ 10,000 $ - $ - $ - $ - $ 55,000 ACMECHS $ 340,438 $ - $ 11,279 $ 183,877 $ 62,593 $ - $ - $ - $ - $ 598,187 CA $ 122,709 $ - $ - $ - $ - $ - $ - $ - $ - $ 122,709 CDC $ 39,102 $ - $ 11,779 $ 162,473 $ - $ - $ 65,629 $ - $ - $ 278,983 OTHER $ 3,881,907 $ 25,000 $ 10,000 $ 28,000 $ 25,000 $ 5,000 $ 25,000 $ 20,000 $ 5,000 $ 4,024,907 $ 55,299,860 $ 1,806,088 $ 555,326 $ 7,491,743 $ 2,713,382 $ 5,760 $ 1,454,817 $ 3,600,204 $ 158,917 $ 73,086,097 Campus budgets sorted by function code 11 Instruction 12 Instruction Resource & Media Services (Library) 13 Curriculum Development & Instructional Staff Development 23 School Leadership 31 Guidance, Counseling & Evaluation 32 Social Work Services 33 Health Services 36 Co / Extra Curricular Activities 52 Security & Monitoring Services 20

24 CISD School Names and Abbreviations CHS SVHS CLHS ACMECHS Canyon High School Smithson Valley High School Canyon Lake High School Alamo Colleges - Memorial Early College High School SVMS CMS SBMS CHMS MVMS Smithson Valley Middle School Canyon Middle School Spring Branch Middle School Church Hill Middle School Mountain Valley Middle School RBES Rahe Bulverde Elementary School GRES Garden Ridge Elementary School GFES Goodwin Frazier Elementary School STZES Startzville Elementary School BBES Bill Brown Elementary School ASE Arlon Seay Elementary School SES Specht Elementary School HLES Hoffmann Lane Elementary School RCES Rebecca Creek Elementary School TPES Timberwood Elementary School FES Freiheit Elementary School MES Morningside Elementary School CSES Clear Spring Elementary School JRES Johnson Ranch Elementary School KRES Kinder Ranch Elementary School OCES Oak Creek Elementary School ISES Indian Springs Elementary School (2012/2013) CA CDC Comal Academy Comal Discipline Center 21

25 COMAL INDEPENDENT SCHOOL DISTRICT - EXPENDITURE COMPARISON State Programs GT, CATE, Special Education, State Compensatory, Bilingual / ESL, & HSA Difference % Change 6100 Payroll $ 16,965,099 $ 16,190,656 $ (774,443) -4.6% 6200 Contracted Services $ 360,878 $ 221,983 $ (138,895) -38.5% 6300 Supplies & Materials $ 549,463 $ 668,468 $ 119, % 6400 Other Operating Costs $ 152,720 $ 123,935 $ (28,785) -18.8% 6500 Debt Service $ - $ - $ - 0.0% 6600 Capital Outlay $ - $ 12,000 $ 12,000 #DIV/0! Total $ 18,028,160 $ 17,217,042 $ (811,118) -4.5% State State Prof. & Cont. Services 2.00% 6300 Supps. & Materials 3.05% 6400 Other Operating Costs.85% 6200 Prof. & Cont. Services 1.29% 6300 Supps. & Materials 3.88% 6400 Other Operating Costs.72% 6600 Capital Outlay.07% 6100 Payroll 94.10% 6100 Payroll 94.04% 22

26 State Budgets Total Gifted & Talented $ 577,155 $ 6,000 $ 66,988 $ 800 $ - $ 650,943 Career & Technology $ 2,195,976 $ 11,600 $ 193,600 $ 71,493 $ 12,000 $ 2,484,669 Special Education $ 9,042,482 $ 15,383 $ 14,000 $ 6,042 $ - $ 9,077,907 State Compensatory $ 2,809,820 $ 184,000 $ 215,680 $ 15,500 $ - $ 3,225,000 Bilingual / ESL $ 518,524 $ 5,000 $ 10,200 $ 18,100 $ - $ 551,824 HS Allotment $ 1,046,699 $ - $ 168,000 $ 12,000 $ - $ 1,226,699 $ 16,190,656 $ 221,983 $ 668,468 $ 123,935 $ 12,000 $ 17,217, / /12 Adjusted Proposed % Budget Budget Difference Change Gifted & Talented $ 682,710 $ 650,943 $ (31,767) -4.7% Career & Technology $ 2,758,056 $ 2,484,669 $ (273,387) -9.9% Special Education $ 9,559,495 $ 9,077,907 $ (481,588) -5.0% State Compensatory $ 3,000,000 $ 3,225,000 $ 225, % Bilingual / ESL $ 709,324 $ 551,824 $ (157,500) -22.2% HS Allotment $ 1,318,575 $ 1,226,699 $ (91,876) -7.0% $ 18,028,160 $ 17,217,042 $ (811,118) -4.5% State budgets sorted by major object code 6100 Payroll 6200 Contracted and Professional Services 6300 Supplies & Materials 6400 Other Operating Costs 6600 Capital Outlay 23

27 State Budgets GT CATE Special Ed SCE Bilingual / ESL HS Allotment Total 11 $ 631,807 $ 2,381,619 $ 7,822,875 $ 2,843,586 $ 527,324 $ 618,343 $ 14,825, $ 6,800 $ 10,200 $ 176,901 $ 16,000 $ 20,000 $ 5,000 $ 234, $ - $ 92,850 $ 275,705 $ - $ 4,500 $ 82,488 $ 455, $ - $ - $ - $ - $ - $ 49,178 $ 49, $ 12,336 $ - $ 791,426 $ - $ - $ 366,386 $ 1,170, $ - $ - $ - $ 365,414 $ - $ 105,304 $ 470, $ - $ - $ 11,000 $ - $ - $ - $ 11,000 $ 650,943 $ 2,484,669 $ 9,077,907 $ 3,225,000 $ 551,824 $ 1,226,699 $ 17,217,042 State Budgets sorted by function code 11 Instruction 13 Curriculum Development & Instructional Staff Development 21 Instructional Leadership 23 School Leadership 31 Guidance, Counseling & Evaluation 32 Social Work Services 33 Health Services 24

28 COMAL INDEPENDENT SCHOOL DISTRICT - EXPENDITURE COMPARISON Departments Difference % Change 6100 Payroll $ 19,046,068 $ 17,584,425 $ (1,461,643) -7.7% 6200 Contracted Services $ 3,911,230 $ 3,349,117 $ (562,113) -14.4% 6300 Supplies & Materials $ 4,133,054 $ 3,726,419 $ (406,635) -9.8% 6400 Other Operating Costs $ 413,162 $ 332,804 $ (80,358) -19.4% 6500 Debt Service $ - $ - $ - 0.0% 6600 Capital Outlay $ 1,421,885 $ 187,250 $ (1,234,635) -86.8% Total $ 28,925,399 $ 25,180,015 $ (3,745,384) -12.9% Department Department Supps. & Materials 14.29% 6400 Other Operating Costs 1.43% 6600 Capital Outlay 4.91% 6300 Supps. & Materials 14.80% 6400 Other Operating Costs 1.32% 6600 Capital Outlay.74% 6200 Prof. & Cont. Services 13.52% 6100 Payroll 65.85% 6200 Prof. & Cont. Services 13.30% 6100 Payroll 69.84% 25

29 Department Budgets Total 701 Superintendent Office $ 306,555 $ 92,800 $ 228,200 $ 16,050 $ - $ 643, Board of Trustees $ - $ 109,900 $ 600 $ 47,000 $ - $ 157, Tax Office $ 57,899 $ 1,192,263 $ - $ - $ - $ 1,250, Business Office $ 702,516 $ 38,540 $ 26,377 $ 53,850 $ - $ 821, Purchasing $ 213,428 $ 30,500 $ 29,700 $ 5,250 $ - $ 278, Communications $ 268,093 $ 89,150 $ 18,100 $ 10,200 $ - $ 385, Human Resources $ 557,401 $ 101,000 $ 15,019 $ 24,100 $ - $ 697, Technology $ 1,385,456 $ 643,119 $ 162,132 $ 24,411 $ 66,666 $ 2,281, Curriculum & Instruction $ 619,065 $ 48,000 $ 55,250 $ 31,480 $ - $ 753, Staff Development & Account. $ 66,514 $ 87,000 $ 18,132 $ 15,875 $ - $ 187, Warehouse $ 177,234 $ 5,700 $ 32,845 $ 900 $ - $ 216, Maintenance $ 2,881,752 $ 669,500 $ 934,350 $ 17,000 $ 89,870 $ 4,592, Custodial $ 4,334,354 $ 17,500 $ 363,485 $ - $ - $ 4,715, Transportation $ 4,890,098 $ 218,860 $ 1,289,500 $ 56,500 $ 30,714 $ 6,485, Athletics $ 167,147 $ 900 $ 14,700 $ 10,100 $ - $ 192, Special Programs $ 320,270 $ 2,385 $ 14,239 $ 9,088 $ - $ 345, Instructional Technology $ 586,643 $ 2,000 $ 523,790 $ 11,000 $ - $ 1,123, Other $ 50,000 $ - $ - $ - $ - $ 50,000 $ 17,584,425 $ 3,349,117 $ 3,726,419 $ 332,804 $ 187,250 $ 25,180, / /12 Adjusted Proposed % Budget Budget Difference Change 701 Superintendent Office $ 735,344 $ 643,605 $ (91,739) -12.5% 702 Board of Trustees $ 175,000 $ 157,500 $ (17,500) -10.0% 703 Tax Office $ 1,220,405 $ 1,250,162 $ 29, % 727 Business Office $ 881,572 $ 821,283 $ (60,289) -6.8% 728 Purchasing $ 335,899 $ 278,878 $ (57,021) -17.0% 729 Communications $ 393,237 $ 385,543 $ (7,694) -2.0% 731 Human Resources $ 798,151 $ 697,520 $ (100,631) -12.6% 745 Technology $ 3,163,632 $ 2,281,784 $ (881,848) -27.9% 901 Curriculum & Instruction $ 843,001 $ 753,795 $ (89,206) -10.6% 902 Staff Development & Account. $ 367,494 $ 187,521 $ (179,973) -49.0% 903 Warehouse $ 278,301 $ 216,679 $ (61,622) -22.1% 905 Maintenance $ 5,032,148 $ 4,592,472 $ (439,676) -8.7% 905 Custodial $ 5,225,659 $ 4,715,339 $ (510,320) -9.8% 906 Transportation $ 7,788,380 $ 6,485,672 $ (1,302,708) -16.7% 907 Athletics $ 248,063 $ 192,847 $ (55,216) -22.3% 913 Special Programs $ 252,211 $ 345,982 $ 93, % 914 Instructional Technology $ 1,060,223 $ 1,123,433 $ 63, % 999 Other $ 126,679 $ 50,000 $ (76,679) -60.5% $ 28,925,399 $ 25,180,015 $ (3,745,384) -12.9% Department budgets sorted by major object code 6100 Payroll 6200 Contracted Services 6300 Supplies & Materials 6400 Other Operating Costs 6600 Capital Outlay 26

30 Department Budgets Total 701 Superintendent Office $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 643,605 $ - $ - $ - $ - $ 643, Board of Trustees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 157,500 $ - $ - $ - $ - $ 157, Tax Office $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 99,899 $ - $ - $ - $ 1,150,263 $ 1,250, Business Office $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 821,283 $ - $ - $ - $ - $ 821, Purchasing $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 278,878 $ - $ - $ - $ - $ 278, Public Relations $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 385,543 $ - $ - $ - $ - $ 385, Human Resources $ - $ - $ - $ - $ 3,000 $ - $ - $ - $ - $ 694,520 $ - $ - $ - $ - $ 697, Technology $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,281,784 $ - $ - $ 2,281, Secondary Curriculum $ 255,000 $ 500 $ 2,000 $ 467,065 $ 25,000 $ 4,230 $ - $ - $ - $ - $ - $ - $ - $ - $ 753, Elementary Curriculum $ - $ - $ 117,514 $ - $ - $ 70,007 $ - $ - $ - $ - $ - $ - $ - $ - $ 187, Warehouse $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 216,679 $ - $ - $ - $ 216, Maintenance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,283,649 $ - $ 308,823 $ - $ 4,592, Custodial $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,715,339 $ - $ - $ - $ 4,715, Transportation $ - $ - $ - $ - $ - $ - $ - $ 6,485,672 $ - $ - $ - $ - $ - $ - $ 6,485, Athletics $ - $ - $ - $ - $ - $ - $ - $ - $ 192,847 $ - $ - $ - $ - $ - $ 192, Special Programs $ 2,100 $ - $ 38,608 $ 304,274 $ 1,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 345, Accountability / Research $ 576,831 $ 11,000 $ - $ 314,362 $ - $ 150,651 $ 70,589 $ - $ - $ - $ - $ - $ - $ - $ 1,123, Other $ - $ - $ - $ 10,000 $ - $ - $ - $ 10,000 $ - $ 5,000 $ 15,000 $ 5,000 $ 5,000 $ - $ 50,000 $ 833,931 $ 11,500 $ 158,122 $ 1,095,701 $ 29,000 $ 224,888 $ 70,589 $ 6,495,672 $ 192,847 $ 3,086,228 $ 9,230,667 $ 2,286,784 $ 313,823 $ 1,150,263 $ 25,180,015 Department budgets sorted by function code 11 Instruction 12 Instruction Resource & Media Services (Library) 13 Curriculum Development & Instructional Staff Development 21 Instructional Leadership 23 School Leadership 31 Guidance, Counseling & Evaluation 32 Social Work Services 34 Student Transportation 36 Co / Extra Curricular Activities 41 General Administration 51 Plant Maintenance & Operations 53 Data Processing Services 81 Facility Acquisition & Construction 99 Other Intergovernmental Charges 27

31 COMAL INDEPENDENT SCHOOL DISTRICT - EXPENDITURE COMPARISON District Allocations Difference % Change 6100 Payroll $ - $ - $ - 0.0% 6200 Prof. & Contr. Services $ 16,460,998 $ 16,968,626 $ 507, % 6300 Supplies & Materials $ 292,307 $ 1,922,182 $ 1,629, % 6400 Other Operating Costs $ 706,269 $ 704,067 $ (2,202) -0.3% 6500 Debt Service $ - $ 14,460 $ 14,460 #DIV/0! 6600 Capital Outlay $ 1,195,121 $ 2,000,000 $ 804, % $ 18,654,695 $ 21,609,335 $ 2,954, % District District Supps. & Materials 1.57% 6400 Other Operating Costs 3.78% 6600 Capital Outlay 6.41% 6300 Supps. & Materials 8.89% 6400 Other Operating Costs 3.26% 6500 Debt Service.07% 6600 Capital Outlay 9.26% 6200 Prof. & Cont. Services 88.24% 6200 Prof. & Cont. Services 78.52% 28

32 District Budgets Total Post UIL Expenses $ - $ 3,000 $ 80,500 $ - $ - $ 83,500 District Wide Growth $ - $ 331,458 $ - $ - $ - $ 331,458 Campus Postage $ - $ 83,500 $ - $ - $ - $ 83,500 Security $ 277,137 $ 1,800 $ - $ - $ - $ 278,937 District Nurse $ 12,000 $ 22,524 $ 36,000 $ - $ - $ 70,524 Campus Wellness Program $ - $ 8,000 $ - $ - $ - $ 8,000 Capital Projects $ 233,000 $ 51,000 $ 16,000 $ - $ 900,000 $ 1,200,000 Public Water Supply $ - $ - $ - $ - $ - $ - Chapter 41 Costs $ 10,939,732 $ - $ - $ - $ - $ 10,939,732 Insurance $ 12,000 $ - $ 529,417 $ - $ - $ 541,417 Utilities $ 5,494,757 $ - $ - $ - $ - $ 5,494,757 Other District Wide Allocations $ - $ 21,000 $ 19,000 $ - $ - $ 40,000 Graduation Facility Rental $ - $ - $ 23,150 $ - $ - $ 23,150 Technology $ - $ 800,000 $ - $ - $ - $ 800,000 Buses $ - $ - $ - $ - $ 1,100,000 $ 1,100,000 District Department $ - $ 599,900 $ - $ - $ - $ 599,900 Lease - Street Sweeper $ - $ - $ - $ 14,460 $ - $ 14,460 $ 16,968,626 $ 1,922,182 $ 704,067 $ 14,460 $ 2,000,000 $ 21,609,335 District budgets sorted by major object code 6100 Payroll 6200 Contracted Services 6300 Supplies & Materials 6400 Other Operating Costs 6600 Capital Outlay 2010/ /12 Adjusted Proposed Budget Budget Difference % Change Post UIL Expenses $ 83,500 $ 83,500 $ - 0.0% District Wide Growth $ 200,000 $ 331,458 $ 131, % Campus Postage $ 83,500 $ 83,500 $ - 0.0% Security $ 285,537 $ 278,937 $ (6,600) -2.3% District Nurse $ 78,360 $ 70,524 $ (7,836) -10.0% Campus Wellness Program $ 8,000 $ 8,000 $ - 0.0% Capital Projects $ 1,400,000 $ 1,200,000 $ (200,000) -14.3% Public Water Supply $ 440,000 $ - $ (440,000) % Chapter 41 Costs $ 9,374,182 $ 10,939,732 $ 1,565, % Insurance $ 541,417 $ 541,417 $ - 0.0% Utilities * $ 6,099,049 $ 5,494,757 $ (604,292) -9.9% Other District Wide Allocations $ 40,000 $ 40,000 $ - 0.0% Graduation Facility Rental $ 21,150 $ 23,150 $ 2, % Technology $ - $ 800,000 $ 800,000 #DIV/0! Buses $ - $ 1,100,000 $ 1,100,000 #DIV/0! District Department $ - $ 599,900 $ 599,900 #DIV/0! Lease - Street Sweeper $ - $ 14,460 $ 14,460 #DIV/0! $ 18,654,695 $ 21,609,335 $ 2,954, % * Stimulus funds of $4.58M received from the state in are included in the expense of utilities. 29

33 District Budgets Total Post UIL Expenses $ - $ - $ - $ - $ - $ - $ - $ 83,500 $ - $ - $ - $ - $ - $ - $ - $ 83,500 District Wide Growth $ 243,483 $ 21,077 $ 5,798 $ - $ 10,113 $ 4,398 $ 75 $ 2,837 $ - $ 43,677 $ - $ - $ - $ - $ - $ - $ - $ 331,458 Campus Postage $ 46,250 $ - $ - $ - $ 37,250 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 83,500 Security $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 278,937 $ - $ - $ - $ - $ 278,937 District Nurse $ - $ - $ - $ - $ - $ - $ - $ 70,524 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 70,524 Campus Wellness Program $ - $ - $ - $ - $ 8,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 8,000 Capital Projects $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 220,000 $ - $ - $ - $ 980,000 $ - $ 1,200,000 Public Water Supply $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Chapter 41 Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 10,939,732 $ 10,939,732 Insurance $ - $ - $ - $ - $ - $ - $ - $ - $ 197,000 $ 5,704 $ 12,000 $ 326,713 $ - $ - $ - $ - $ - $ 541,417 Utilities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5,494,757 $ - $ - $ - $ - $ - $ 5,494,757 Other District Wide Allocations $ 5,000 $ - $ - $ - $ - $ - $ - $ - $ - $ 15,000 $ 20,000 $ - $ - $ - $ - $ - $ - $ 40,000 Graduation Facility Rental $ 23,150 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 23,150 Technology $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 800,000 $ - $ - $ - $ 800,000 Buses $ - $ - $ - $ - $ - $ - $ - $ - $ 1,100,000 $ - $ - $ - $ - $ - $ - $ - $ - $ 1,100,000 District Department $ 53,618 $ 1,066 $ 6,947 $ 7,478 $ 2,225 $ 6,882 $ 324 $ - $ 147,912 $ 2,382 $ 90,415 $ 197,560 $ - $ 83,091 $ - $ - $ - $ 599,900 Lease - Street Sweeper $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 14,460 $ - $ - $ 14,460 $ 371,501 $ 22,143 $ 12,745 $ 7,478 $ 57,588 $ 11,280 $ 399 $ 73,361 $ 1,444,912 $ 150,263 $ 122,415 $ 6,239,030 $ 278,937 $ 883,091 $ - $ 980,000 $ 10,939,732 $ 21,609,335 District budgets sorted by function code 11 Instruction 12 Instruction Resource & Media Services (Library) 13 Curriculum Development & Instructional Staff Development 21 Instructional Leadership 23 School Leadership 31 Guidance, Counseling & Evaluation 32 Social Work Services 33 Health Services 34 Student Transportation 36 Co / Extra Curricular Activities 41 General Administration 51 Plant Maintenance & Operations 52 Security & Monitoring Services 53 Data Processing Services 71 Debt Service 81 Facility Acquisition & Construction 91 Chapter 41 30

34 Child Nutrition - Fund 240 (Federal Funds) % BUDGET BUDGET DIFFERENCE CHANGE 6100 Payroll $ 3,410,798 $ 2,399,130 $ (1,011,668) -29.7% 6200 Professional & Contracted Services $ 718,548 $ 1,447,471 $ 728, % 6300 Supplies & Materials $ 3,643,278 $ 3,743,717 $ 100, % 6400 Other Operating Costs $ 35,170 $ 21,000 $ (14,170) -40.3% 6600 Capital Outlay $ 32,500 $ 25,000 $ (7,500) -23.1% FUNCTION 35 - CHILD NUTRITION $ 7,840,294 $ 7,636,318 $ (203,976) -2.6% 6100 Payroll $ 79,769 $ 77,722 $ (2,047) -2.6% 6200 Professional & Contracted Services $ - $ - $ - 0.0% 6300 Supplies & Materials $ - $ - $ - 0.0% 6400 Other Operating Costs $ - $ - $ - 0.0% 6600 Capital Outlay $ - $ - $ - 0.0% FUNCTION 41 - GENERAL ADMISTRATION $ 79,769 $ 77,722 $ (2,047) -2.6% 6100 Payroll $ - $ - $ - 0.0% 6200 Professional & Contracted Services $ 130,000 $ 130,000 $ - 0.0% 6300 Supplies & Materials $ - $ - $ - 0.0% 6400 Other Operating Costs $ - $ - $ - 0.0% 6600 Capital Outlay $ - $ - $ - 0.0% FUNCTION 51 - PLANT MAINTENANCE & OPERATIONS $ 130,000 $ 130,000 $ - 0.0% 6100 Payroll $ 3,490,567 $ 2,476,852 $ (1,013,715) -29.0% 6200 Professional & Contracted Services $ 848,548 $ 1,577,471 $ 728, % 6300 Supplies & Materials $ 3,643,278 $ 3,743,717 $ 100, % 6400 Other Operating Costs $ 35,170 $ 21,000 $ (14,170) -40.3% 6600 Capital Outlay $ 32,500 $ 25,000 $ (7,500) -23.1% GRAND TOTALS $ 8,050,063 $ 7,844,040 $ (206,023) -2.6% REVENUE: 5700 Deposits $ 5,005,326 $ 4,601,697 $ (403,629) -8.1% 5800 State Revenue $ 231,142 $ 171,784 $ (59,358) -25.7% 5900 Federal Revenue $ 2,813,595 $ 3,570,559 $ 756, % $ 8,050,063 $ 8,344,040 $ 293, % BALANCE OF EXPENDITURES VS. REVENUES $ - $ 500,000 $ 500,000 #DIV/0! ENROLLMENT 17,146 17, % PROJECTED COST PER PUPIL $ $ $ (0.13) 0% 31

35 Debt Service - Fund % BUDGET BUDGET DIFFERENCE CHANGE 6100 Payroll $ - $ - $ Contracted Services $ - $ - $ Supplies & Materials $ - $ - $ Other Operating Costs $ - $ - $ Debt Service $ 36,458,654 $ 35,768,064 $ (690,590) -1.9% 6600 Capital Outlay $ - $ - $ - - $ 36,458,654 $ 35,768,064 $ (690,590) -1.9% ` 32

36 % Fund Technology Prop 1-2 BUDGET BUDGET DIFFERENCE CHANGE 6200 Professional & Contracted Services $ 24,290 $ - $ (24,290) % 6300 Supplies & Materials $ 1,144,135 $ - $ (1,144,135) % 6600 Capital Expenditures $ - $ - $ - #DIV/0! Fund Interest Prop 1-1 $ 1,168,425 $ - $ (1,168,425) % 6100 Payroll $ - $ - $ - #DIV/0! 6300 Supplies & Materials $ - $ - $ - #DIV/0! 6600 Capital Expenditures $ 540,643 $ 145,000 $ (395,643) -73.2% Fund Interest Prop 1-2 $ 540,643 $ 145,000 $ (395,643) -73.2% 6300 Supplies & Materials $ 32 $ - $ (32) % 6600 Capital Expenditures $ 113,768 $ 315,000 $ 201, % Fund Principal Prop 1-1 $ 113,800 $ 315,000 $ 201, % 6600 Capital Expenditures $ 91,718 $ - $ (91,718) % Fund Principal Prop 1-2 $ 91,718 $ - $ (91,718) % 6300 Supplies & Materials $ - $ - $ - #DIV/0! 6600 Capital Expenditures $ 1,210,952 $ - $ (1,210,952) % Fund Technology Prop 1-1 $ 1,210,952 $ - $ (1,210,952) % 6200 Professional & Contracted Services $ 4,004 $ - $ (4,004) % 6300 Supplies & Materials $ 1,790,143 $ 1,500,000 $ (290,143) -16.2% 6500 Lease $ 70,000 $ - $ (70,000) % 6600 Capital Expenditures $ 13,906 $ - $ (13,906) % Fund Interest Prop 1-1 $ 1,878,053 $ 1,500,000 $ (364,147) -19.4% 6600 Capital Expenditures $ 500,000 $ 495,000 $ (5,000) -1.0% Fund Principal Prop 1-1 $ 500,000 $ 495,000 $ (5,000) -1.0% 6200 Professional & Contracted Services $ 18,190 $ - $ (18,190) % 6300 Supplies & Materials $ 3,853,563 $ 2,000,000 $ (1,853,563) -48.1% 6600 Capital Expenditures $ 15,251,201 $ 2,500,000 $ (12,751,201) -83.6% Fund Interest Prop 1-2 $ 19,122,954 $ 4,500,000 $ (14,622,954) -76.5% 6600 Capital Expenditures $ 50,000 $ 125,000 $ 75, % Fund Principal Prop 1-2 $ 50,000 $ 125,000 $ 75, % 6200 Professional & Contracted Services $ 4,000 $ - $ (4,000) % 6300 Supplies & Materials $ 1,705,716 $ 850,000 $ (855,716) -50.2% 6600 Capital Expenditures $ 38,134,311 $ 10,000,000 $ (28,134,311) -73.8% $ 39,844,027 $ 10,850,000 $ (28,994,027) -72.8% 6100 Payroll $ - $ - $ - #DIV/0! 6200 Professional & Contracted Services $ 50,484 $ - $ (50,484) % 6300 Supplies & Materials $ 8,493,589 $ 4,350,000 $ (4,143,589) -48.8% 6500 Lease $ 70,000 $ - $ (70,000) % 6600 Capital Expenditures $ 55,906,499 $ 13,580,000 $ (42,326,499) -75.7% GRAND TOTALS $ 64,520,572 $ 17,930,000 $ (46,590,572) -72.2% 33

37 Estimated Revenues & Expenditures for Special Revenue Funds REVENUE TYPE % OF % OF % AMOUNT TOTAL AMOUNT TOTAL CHANGE Local Revenue $ 2,075, % $ 2,241, % 8% State Revenue $ 1,308, % $ 603, % -54% Federal Revenue $ 8,906, % $ 6,742, % -24% Total Estimated Revenues $ 2,290, % $ 9,587, % -22% EXPENDITURE TYPE % OF % OF % BUDGET TOTAL BUDGET TOTAL CHANGE 6100 Payroll $ 8,246, % $ 7,392, % -10.4% 6200 Contracted Services $ 1,504, % $ 832, % -44.6% 6300 Supplies & Materials $ 1,919, % $ 1,023, % -46.6% 6400 Other Operating Costs $ 556, % $ 338, % -39.2% 6500 Debt Service $ 2, % $ - 0.0% % 6600 Capital Outlay $ 61, % $ - 0.0% % $ 2,290, % $ 9,587, % -22% Amounts for Foundation grants and maximization amounts for federal funds are undetermined until the fall and early spring. $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ /08 Expenditures 2008/09 Expenditures 2009/10 Expenditures 2010/11 Expenditures 2011/12 Expenditures 34

38 Special Revenue Funds /12 BUDGET Object Object Object Object Object Total Budget 211 Title I $ 1,356,607 $ 32,000 $ 9,586 $ 31,638 $ - $ 1,429, Title I - Migrant $ 27,860 $ - $ - $ 11,928 $ - $ 39, Idea B Formula $ 2,618,738 $ 373,895 $ 194,208 $ 109,425 $ - $ 3,296, Idea B Preschool $ 73,609 $ - $ - $ - $ - $ 73, Carl Perkins $ - $ 8,000 $ 100,500 $ 11,187 $ - $ 119, Title II Training / CSR $ 251,500 $ 25,000 $ 46,044 $ 20,000 $ - $ 342, Title III LEP $ 74,211 $ 5,000 $ 56,412 $ 4,494 $ - $ 140, Comal Alcohol Reduction Team $ 429,061 $ 74,750 $ 41,070 $ 23,462 $ - $ 568, Safe Schools Healthy Students $ 420,858 $ 71,770 $ 13,251 $ 3,465 $ - $ 509, Idea B Formula - ARRA Stimulus $ - $ - $ - $ - $ - $ Idea B Preschool - ARRA Stimulus $ - $ - $ - $ - $ - $ Title I - ARRA Stimulus $ - $ - $ - $ - $ - $ DoDEA $ 39,903 $ 42,500 $ 119,017 $ 15,000 $ - $ 216, Early Child LEP Summer Program $ 7,000 $ - $ - $ - $ - $ 7, Visually Impaired $ - $ - $ 1,000 $ 5,000 $ - $ 6, Non-Educational Support $ - $ 5,000 $ - $ - $ - $ 5, PEP $ 30,000 $ - $ - $ - $ - $ 30, AP / IB Campus Awards $ - $ - $ - $ 15,000 $ - $ 15, SSI $ - $ - $ - $ - $ - $ Early College High School $ 232,479 $ 3,000 $ 3,000 $ 9,055 $ - $ 247, State Textbook & Kinder Material Grant $ - $ - $ - $ - $ - $ State Technology Allotment $ 122,302 $ - $ 177,698 $ - $ - $ 300, State Funded Special Revenue $ - $ - $ - $ - $ - $ Community Ed $ 1,521,135 $ 192,000 $ 207,160 $ 78,800 $ - $ 1,999, Pegasus Preschool Program $ 184,240 $ - $ - $ - $ - $ 184, ROTC $ - $ - $ 15,000 $ - $ - $ 15, Comal Public School Foundation $ - $ - $ 40,000 $ - $ - $ 40, Share The Wealth Technology Program $ - $ - $ - $ - $ - $ CIS Tutoring $ - $ - $ - $ - $ - $ Texas High School Project - AC-MECHS $ - $ - $ - $ - $ - $ TASB Risk Management $ - $ - $ - $ - $ - $ All Blind Children of Texas $ - $ - $ - $ - $ - $ Wal-Mart Grant $ - $ - $ - $ - $ - $ Tobacco Grant $ - $ - $ - $ - $ - $ Chartwells Grant $ - $ - $ - $ - $ - $ Wal-Mart Grant $ - $ - $ - $ - $ - $ Locally Funded Special Revenue $ 3,016 $ - $ - $ - $ - $ 3,016 $ 7,392,519 $ 832,915 $ 1,023,946 $ 338,454 $ - $ 9,587,834 * Excludes Child Nutrition Fund #240 Special Revenue budgets sorted by major object code 6100 Payroll 6200 Contracted Services 6300 Supplies & Materials 6400 Other Operating Costs 6600 Capital Outlay 35

39 Special Revenue Funds /12 BUDGET 2010/ /12 Adjusted Proposed % Budget Budget Difference Change 211 Title I $ 1,398,178 $ 1,429,831 $ 31,653 2% 212 Title I - Migrant $ 43,872 $ 39,788 $ (4,084) -9% 224 Idea B Formula $ 3,528,218 $ 3,296,266 $ (231,952) -7% 225 Idea B Preschool $ 75,847 $ 73,609 $ (2,238) -3% 244 Carl Perkins $ 118,885 $ 119,687 $ 802 1% 255 Title II Training / CSR $ 406,838 $ 342,544 $ (64,294) -16% 263 Title III LEP $ 96,628 $ 140,117 $ 43,489 45% 281 Comal Alcohol Reduction Team $ 438,563 $ 568,343 $ 129,780 30% 282 Safe Schools Healthy Students $ 1,382,975 $ 509,344 $ (873,631) -63% 283 Idea B Formula - ARRA Stimulus $ 901,927 $ - $ (901,927) -100% 284 Idea B Preschool - ARRA Stimulus $ 2,983 $ - $ (2,983) -100% 285 Title I - ARRA Stimulus $ 304,763 $ - $ (304,763) -100% 288 DoDEA $ 201,590 $ 216,420 $ 14,830 7% 289 Early Child LEP Summer Program $ 5,000 $ 7,000 $ 2,000 40% 385 Visually Impaired $ 6,600 $ 6,000 $ (600) -9% 392 Non-Educational Support $ 7,910 $ 5,000 $ (2,910) -37% 394 PEP $ 31,741 $ 30,000 $ (1,741) -5% 397 AP / IB Campus Awards $ 55,919 $ 15,000 $ (40,919) -73% 404 SSI $ 72,466 $ - $ (72,466) -100% 409 Early College High School $ 188,932 $ 247,534 $ 58,602 31% 410 State Textbook & Kinder Material Grant $ 17,368 $ - $ (17,368) -100% 411 State Technology Allotment $ 927,378 $ 300,000 $ (627,378) -68% 429 State Funded Special Revenue $ 443 $ - $ (443) -100% 481 Community Ed $ 1,791,678 $ 1,999,095 $ 207,417 12% 482 Pegasus Preschool Program $ 188,703 $ 184,240 $ (4,463) -2% 487 ROTC $ 15,226 $ 15,000 $ (226) -1% 488 Comal Public School Foundation $ 20,000 $ 40,000 $ 20, % 489 Share The Wealth Technology Program $ 15,000 $ - $ (15,000) -100% 490 CIS Tutoring $ 12,320 $ - $ (12,320) -100% 491 Texas High School Project - AC-MECHS $ 2,929 $ - $ (2,929) -100% 492 TASB Risk Management $ 2,000 $ - $ (2,000) -100% 493 All Blind Children of Texas $ 500 $ - $ (500) -100% 494 Wal-Mart Grant $ 281 $ - $ (281) -100% 495 Tobacco Grant $ 4,700 $ - $ (4,700) -100% 496 Chartwells Grant $ 10,000 $ - $ (10,000) -100% 497 Wal-Mart Grant $ 2,198 $ - $ (2,198) -100% 498 Locally Funded Special Revenue $ 10,228 $ 3,016 $ (7,212) -71% $ 12,290,787 $ 9,587,834 $ (2,702,953) -22% 36

40 Special Revenue Funds /12 BUDGET Function Function Function Function Function Function Function Function Total Budget 211 Title I $ 1,189,287 $ 72,650 $ 32,000 $ - $ 14,530 $ - $ - $ 121,364 $ 1,429, Title I - Migrant $ - $ - $ - $ - $ 39,788 $ - $ - $ - $ 39, Idea B Formula $ 3,159,098 $ 30,200 $ - $ 86,786 $ - $ - $ - $ 20,182 $ 3,296, Idea B Preschool $ 73,609 $ - $ - $ - $ - $ - $ - $ - $ 73, Carl Perkins $ 104,687 $ 15,000 $ - $ - $ - $ - $ - $ - $ 119, Title II Training / CSR $ - $ 342,544 $ - $ - $ - $ - $ - $ - $ 342, Title III LEP $ 120,623 $ 9,494 $ - $ - $ - $ - $ - $ 10,000 $ 140, Comal Alcohol Reduction Team $ 364,428 $ 8,150 $ - $ - $ 195,765 $ - $ - $ - $ 568, Safe Schools Healthy Students $ 264,165 $ - $ - $ - $ 226,781 $ - $ - $ 18,398 $ 509, Idea B Formula - ARRA Stimulus $ - $ - $ - $ - $ - $ - $ - $ - $ Idea B Preschool - ARRA Stimulus $ - $ - $ - $ - $ - $ - $ - $ - $ Title I - ARRA Stimulus $ - $ - $ - $ - $ - $ - $ - $ - $ DoDEA $ 158,920 $ 43,500 $ 14,000 $ - $ - $ - $ - $ - $ 216, Early Child LEP Summer Program $ 7,000 $ - $ - $ - $ - $ - $ - $ - $ 7, Visually Impaired $ 4,000 $ 2,000 $ - $ - $ - $ - $ - $ - $ 6, Non-Educational Support $ - $ - $ - $ - $ 5,000 $ - $ - $ - $ 5, PEP $ - $ - $ - $ - $ 30,000 $ - $ - $ - $ 30, AP / IB Campus Awards $ - $ 15,000 $ - $ - $ - $ - $ - $ - $ 15, SSI $ - $ - $ - $ - $ - $ - $ - $ - $ Early College High School $ 247,534 $ - $ - $ - $ - $ - $ - $ - $ 247, State Textbook & Kinder Material Grant $ - $ - $ - $ - $ - $ - $ - $ - $ State Technology Allotment $ 208,273 $ 91,727 $ - $ - $ - $ - $ - $ - $ 300, State Funded Special Revenue $ - $ - $ - $ - $ - $ - $ - $ - $ Community Ed $ - $ - $ - $ - $ - $ 35,000 $ - $ 1,964,095 $ 1,999, Pegasus Preschool Program $ - $ - $ - $ - $ - $ - $ - $ 184,240 $ 184, ROTC $ 15,000 $ - $ - $ - $ - $ - $ - $ - $ 15, Comal Public School Foundation $ 40,000 $ - $ - $ - $ - $ - $ - $ - $ 40, Share The Wealth Technology Program $ - $ - $ - $ - $ - $ - $ - $ - $ CIS Tutoring $ - $ - $ - $ - $ - $ - $ - $ - $ Texas High School Project - AC-MECHS $ - $ - $ - $ - $ - $ - $ - $ - $ TASB Risk Management $ - $ - $ - $ - $ - $ - $ - $ - $ All Blind Children of Texas $ - $ - $ - $ - $ - $ - $ - $ - $ Wal-Mart Grant $ - $ - $ - $ - $ - $ - $ - $ - $ Tobacco Grant $ - $ - $ - $ - $ - $ - $ - $ - $ Chartwells Grant $ - $ - $ - $ - $ - $ - $ - $ - $ Wal-Mart Grant $ - $ - $ - $ - $ - $ - $ - $ - $ Locally Funded Special Revenue $ - $ - $ - $ - $ - $ 3,016 $ - $ 3,016 $ 5,956,624 $ 630,265 $ 46,000 $ 86,786 $ 511,864 $ 35,000 $ 3,016 $ 2,318,279 $ 9,587,834 Special Revenue budgets sorted by function code 11 Instruction 13 Curriculum Development & Instructional Staff Development 21 Instructional Leadership 31 Guidance, Counseling & Evaluation 32 Social Work Services 51 Plant Maintenance & Operations 52 Security & Monitoring Services 61 Community Services * Excludes Child Nutrition Fund #240 37

41 Total Estimated Revenues for All Funds Local Revenue Amount Total % of Total Property Taxes M&O $ 94,542,713 Delinquent Tax Collections $ 2,500,000 Property Taxes P&I $ 1,200,000 Food Service $ 4,601,697 Debt Service $ 36,133,064 Special Revenue Funds $ 2,241,351 Other Local Revenue $ 1,097,003 $ 142,315, % State Revenue State Aid $ 31,950,248 TRS On Behalf Payment $ 4,905,000 Food Service $ 171,784 Special Revenue Funds $ 603,534 $ 37,630, % Federal Revenue Food Service $ 3,570,559 Special Revenue Funds $ 6,742,949 Other Federal Revenue $ 897,525 $ 11,211, % Total Estimated Revenues $ 191,157, % $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $- Local State Federal 38

42 ESTIMATED REVENUE ALL FUNDS * TEA REQUIRED Operating Child Nutrition Debt Service Special Revenue Total Fund Fund Fund Fund All Funds Local Revenue $ 99,339,716 $ 4,601,697 $ 36,133,064 $ 2,241,351 $ 142,315,828 State Revenue $ 36,855,248 $ 171,784 $ - $ 603,534 $ 37,630,566 Federal Revenue $ 897,525 $ 3,570,559 $ - $ 6,742,949 $ 11,211,033 Total Estimated Revenue $ 137,092,489 $ 8,344,040 $ 36,133,064 $ 9,587,834 $ 191,157,427 * TEA requires the District to adopt an annual budget for these designated funds The Special Revenue Fund includes Federal, State and Local funds such as Title and other grants and entitlements. -TEA does NOT require the District to include these funds in the annual budget to be adopted ESTIMATED REVENUE ALL FUNDS Operating Child Nutrition Debt Service Special Revenue Total Fund Fund Fund Fund All Funds Local Revenue $ 100,967,836 $ 5,005,326 $ 30,674,996 $ 2,075,763 $ 138,723,921 State Revenue $ 37,296,028 $ 231,142 $ - $ 1,308,757 $ 38,835,927 Federal Revenue $ 511,926 $ 2,813,595 $ - $ 8,906,267 $ 12,231,788 Total Estimated Revenue $ 138,775,790 $ 8,050,063 $ 30,674,996 $ 12,290,787 $ 189,791,636 39

43 Appropriations Budget Operating Child Debt Service Special Revenue Capital Projects Fund Nutrition Fund Fund Fund Total 00 Transfer Out $ - $ - $ - $ - $ - $ - 11 Instruction $ 71,260,315 $ - $ - $ 5,956,624 $ 3,635,000 $ 80,851, Instructional Resource / Media $ 1,839,731 $ - $ - $ - $ 150,000 $ 1,989, Curriculum & Instructional Staff Development $ 1,031,625 $ - $ - $ 630,265 $ - $ 1,661, Instructional Leadership $ 1,558,722 $ - $ - $ 46,000 $ - $ 1,604, School Leadership $ 7,627,509 $ - $ - $ - $ 150,000 $ 7,777, Guidance, Counseling and Evaluation Services $ 4,119,698 $ - $ - $ 86,786 $ - $ 4,206, Social Work Services $ 547,466 $ - $ - $ 511,864 $ - $ 1,059, Health Services $ 1,539,178 $ - $ - $ - $ 15,000 $ 1,554, Student (Pupil) Transportation $ 7,940,584 $ - $ - $ 35,000 $ 350,000 $ 8,325, Child Nutrition $ - $ 7,636,318 $ - $ - $ - $ 7,636, Cocurricular / Extracurricular Activities $ 3,943,314 $ - $ - $ - $ 25,000 $ 3,968, General Administration $ 3,208,643 $ 77,722 $ - $ - $ - $ 3,286, Plant Maintenance & Operations $ 15,474,697 $ 130,000 $ - $ 3,016 $ 25,000 $ 15,632, Security & Monitoring Services $ 437,854 $ - $ - $ - $ - $ 437, Data Processing Services $ 3,169,875 $ - $ - $ - $ - $ 3,169, Community Services $ - $ - $ - $ 2,318,279 $ - $ 2,318, Debt Services $ 14,460 $ - $ 35,768,064 $ - $ - $ 35,782, Facilities Acquisition & Construction $ 1,288,823 $ - $ - $ - $ 13,580,000 $ 14,868, Costs Associated with Chapter 41 $ 10,939,732 $ - $ - $ - $ - $ 10,939, Other Intergovernmental Charges $ 1,150,263 $ - $ - $ - $ - $ 1,150,263 $ 137,092,489 $ 7,844,040 $ 35,768,064 $ 9,587,834 $ 17,930,000 $ 208,222,427 40

44 Comal ISD School and Student Information The Comal Independent School District spans 589 square miles of central Texas, including parts of five central Texas counties: Comal, Bexar, Hays, Kendall, and Guadalupe. Within the district are the communities of Canyon Lake, Sattler, Startzville, Hancock, Fischer, Spring Branch, Smithson Valley, Bulverde, Garden Ridge, and part of the cities of San Antonio and New Braunfels. The District for the school year is made up of 16 elementary schools, 5 middle schools, 4 high schools and 1 alternative education campus and dropout retrieval program (Comal Academy). All students who reside within the boundaries of the Comal Independent School District are eligible to enroll in district schools. According to state law, a child who has reached five years of age on or before September 1 of the current school year is eligible to attend kindergarten. Specific eligibility requirements exist for prekindergarten. Children enrolling in the first grade must be six years of age by September 1 of the current school year. Required documents are required to register any student in CISD schools: two proofs of residency, immunization record from previous school or family doctor, unofficial transcript or last report card, birth certificate, and social security number CISD Performance Measurement Comal ISD believes the performance of students improves when rigor, relevancy and relationships are addressed consistently across the district. The district Site-Based Decision-Making team reviews academic results on a yearly basis to insure curriculum is of the highest quality and aligned with all Texas Essential Knowledge and Skills (TEKS). District goals, set by the Board of Trustees, call for continuous improvement including high levels of All-Student performance, closing gaps between demographic and special need subgroups, and increasing Commended level accomplishments. Academically, students in Comal ISD continue to outperform their peers across State and Regional averages. 100% TAKS Read/ELA 94% 94% 93% 95% 93% 91% Writing 95% 97% 95% 96% 95% 94% Soc Studies 98% 98% 97% 96% 92% 90% Math 90% 90% 87% 88% 84% 83% Science 92% 92% 87% 86% 79% 82% 80% 60% 40% 20% 0% Read/ELA Writing Soc Studies Math Science CISD believes all children can learn and demonstrate that learning successfully. One-on-one relationships are developed with At Risk and special needs students at each campus. This promotes intentional instructional practice and an atmosphere of caring and commitment. 41

45 Commended levels of student performance on TAKS have improved tremendously in all content areas over the past few years. CISD GT programs have had a noteworthy impact upon this target. Developing critical thinking skills for all students provides challenge and achieves progressively higher levels of excellence. Commended Read/ELA 42% 41% 43% 43% 39% 35% Writing 39% 40% 41% 45% 41% 35% Soc Studies 60% 60% 57% 49% 43% 32% Math 33% 33% 37% 34% 31% 28% Science 42% 41% 36% 33% 25% 19% 60% 50% 40% 30% 20% 10% 0% Read/ELA Writing Soc Studies Math Science The Comal Independent School District received a rating of Recognized. All campuses in the Comal ISD are fully accredited by the Texas Education Agency. In addition, each year many CISD schools are recognized by the Texas Education Agency s (TEA) Academic Excellence Indicator System for outstanding performance. TEA s accountability ratings are as follows: Exemplary Schools Arlon Seay Elementary Garden Ridge Elementary Hoffmann Lane Elementary Specht Elementary Timberwood Park Elementary Recognized Schools Bill Brown Elementary School Clear Springs Elementary School Freiheit Elementary School Goodwin Frazier Elementary School Johnson Ranch Elementary School Morningside Elementary School Recognized Schools Oak Creek Elementary Rahe Bulverde Elementary Rebecca Creek Elementary Churchill Middle School Smithson Valley Middle School Smithson Valley High School Academically Acceptable Startzville Elementary School Canyon Middle School Mountain Valley Middle School Spring Branch Middle School Canyon High School Canyon Lake High School Alamo College- Memorial Early College HS 42