Official Budget

Transcription

1 GOVERNMENTAL FUNDS Official Budget The following funds are considered governmental funds with budgetary control which is used to show transactions resulting from operations of on going organizations and activities from a variety of revenue sources by which the fund balance is controlled and retained for the use of the local education agency. The general fund utilizes the modified accrual basis of accounting. To maintain separate revenue and expenditure accounts to assure the integrity of specific revenue purposes when required by law or rule, the general fund is to employ the classifications defined below by the Texas Education Agency. 199 General Fund This classification must be used to account for funds in which the local governing board designates. The local governing board has wide discretion in their use as provided by law. This fund usually includes transactions as a result of revenues from local maintenance taxes, payments in lieu of taxes, foundation entitlements, State and County available and other Foundation School Program sources which are not identified on warrants for foundation entitlements. This fund classification is also used to record transactions involving the instructional facilities allotment for lease-purchase related purposes (Fund Code 699, Debt Service Fund, is used to record transactions involving the FSP instructional facilities allotment for bonded indebtedness (voter approved debt) related purposes). Any locally defined codes that are used at the local option are to be converted to Fund 199 for PEIMS reporting. 101 Child Nutrition This classification is to be used by the school district for a food service program, under certain circumstances. The Food Service Fund is considered a part of the General Fund if it meets the following criteria: No user fees are charged; i.e., students are not charged for meals, and Participation in the National School Lunch Program (NSLP) is not a factor. Whether the school district participates or not, the General Fund subsidizes the Food Service Fund for all amounts required in excess of the NSLP reimbursements The fund balance of the Food Service Fund may not exceed three months of food service operations, and such balances are to be used exclusively for allowable child nutrition program purposes. (10.553, breakfast; , lunch). A separate bank account is maintained for this fund at the local level. 161 Transportation Fund At the local level the District uses this classification to account for operation of the transportation department separately. A separate bank account is maintained for this fund. 599 Debt Service Fund The debt service fund is a governmental fund, with budgetary control, that must be used to account for general long-term debt principal and interest for debt issues and other long-term debts for which a tax has been dedicated. A separate bank account is maintained for this fund. Principal and interest payments for operating indebtedness including warrants, notes, and shortterm lease purchase agreements, are to be made from the fund for which the debt was incurred. This fund utilizes the modified accrual basis of accounting. 17

2 ALL GOVERNMENTAL FUNDS Revenues & Expenditures by Object Code Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL & INTERMEDIATE SOURCES 5700 Local Sources $ 14,469,040 $ 15,110,404 $ 641,364 Total Local Revenue 14,469,040 15,110, ,364 REVENUE FROM STATE SOURCES 5800 State Sources 58,881,916 59,308, ,936 Total State Revenue 58,881,916 59,308, ,936 REVENUE FROM FEDERAL SOURCES 5900 Federal Sources 5,843,015 6,406, ,668 Total Federal Revenue 5,843,015 6,406, ,668 Total All Revenues 79,193,971 80,825,939 1,631,968 EXPENDITURES & OTHER USES 6100 Personnel Cost & Fringes 58,285,363 59,119, ,420 70% 6200 Contract Services 5,850,267 6,291, ,883 7% 6300 Supplies & Materials 7,871,768 7,686,145 (185,623) 9% 6400 Miscellaneous & Operating Cost 2,261,673 2,430, ,020 3% 6500 Debt Service 6,243,893 6,231,953 (11,940) 7% 6600 Capital Outlay 2,978, ,590 (2,340,687) 1% Other Uses 2,034,381 1,640,075 (394,306) 2% Total Expenditures & Other Uses 85,525,622 84,037,389 (1,488,233) 100% Excess (Deficiency) of Revenues Over (Under) (6,331,651) (3,211,450) 3,120,201 Expenditures OTHER SOURCES Operating Transfer In 2,031,381 1,640,075 (391,306) Lease Purchase Funding 375, , ,000 Return of Contributed Capital 320,115 0 (320,115) Appropriated Fund Balance 3,605,155 1,071,375 (2,533,780) Total Other Sources 6,331,651 3,211,450 (3,120,201) Total Budget Surplus/Deficit $ - $ - $ -

3 ALL GOVERNMENTAL FUNDS Revenues, Expenditures & Other Sources by Function Code Amended Official Increase Budget Budget (Decrease) REVENUES 5700 Local $ 14,469,040 $ 15,110,404 $ 641, State 58,881,916 59,308, , Federal 5,843,015 6,406, ,668 Total Revenues 79,193,971 80,825,939 1,631,968 EXPENDITURES 11 Instruction 39,563,255 39,893, , Instructional Resources & Media Services 842, , , Curriculum & Instructional Staff Development 590, ,192 (40,049) 21 Instructional Leadership 753, ,556 58, School Leadership 4,433,128 4,573, , Guidance, Counseling & Evaluation Services 2,409,261 2,454,680 45, Social Work Services 106,930 12,350 (94,580) 33 Health Services 963, ,613 33, Student Transportation 3,625,306 3,240,431 (384,875) 35 Food Services 6,170,212 6,255,357 85, Extracurricular Activities 2,472,276 2,559,487 87, General Administration 2,698,435 2,606,912 (91,523) 51 Facilities Maintenance & Operations 8,937,229 9,313, , Security & Monitoring 600, ,641 25, Data Processing 1,238, ,105 (356,841) 61 Community Services 18,755 19, Debt Service 6,243,893 6,231,953 (11,940) 81 Facilities Acquistion & Construction 1,822, ,080 (1,424,678) 95 Payments to JJAED (989) Other Uses 2,034,381 1,640,075 (394,306) Total Expenditures 85,525,622 84,037,389 (1,488,233) Excess (Deficiency) of Revenues Over (Under) Expenditures (6,331,651) (3,211,450) 3,120,201 OTHER SOURCES Operating Transfer In 2,031,381 1,640,075 (391,306) Lease Purchase Funding 375, , ,000 Return of Contributed Capital 320,115 0 (320,115) Appropriated Fund Balance 3,605,155 1,071,375 (2,533,780) Total Other Sources 6,331,651 3,211,450 (3,120,201) Total Budget Surplus/Deficit $ - $ - $ -

4 ALL GOVERNMENTAL FUNDS Detail Revenues & Other Sources Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL & INTERMEDIATE SOURCES 5710 Local Maintenance Tax $ 13,727,681 $ 14,625,730 $ 898, Misc. Local Revenue 271,859 51,000 (220,859) 5750 Co-Curricular, Enterprising Services 469, ,674 (35,826) Total Local Revenues ,469,040 15,110, , % REVENUE FROM STATE SOURCES 5811 State Per Capita 921, ,607 (179,564) 5812 Foundation Entitlements 33,554,751 34,683,178 1,128, Gifted & Talented 272, ,200 11, Career & Technology 3,808,242 3,984, , Special Education 4,139,434 3,589,342 (550,092) Bilingual Education 913, ,456 (5,108) State Compensatory 7,967,241 8,157, , High School Allotment 621, ,400 20, Misc. State Revenue 3,794,687 3,429,342 (365,345) 5831 TRS On-Behalf 2,888,799 2,888,799 0 Total State Revenues ,881,916 59,308, , % REVENUE FROM FEDERAL SOURCES 5920 Federal Revenue - TEA 5,668,015 6,221, , Federal Revenue - Other 150, , Federal Revenue 25,000 35,000 10,000 Total Federal Revenues ,843,015 6,406, , % Total All Revenues 79,193,971 80,825,939 1,631,968 OTHER SOURCES Operating Transfers In 2,031,381 1,640,075 (391,306) Lease Purchase Funding 375, , ,000 Return of Contributed Capital 320,115 0 (320,115) Total Other Sources 2,726,496 2,140,075 (586,421) 2.6% TOTAL REVENUES & OTHER SOURCES $ 81,920,467 $ 82,966,014 $ 1,045, %

5 Los Fresnos Consolidated independent School District ALL GOVERNMENTAL FUNDS Detail of Expenditures by Function & Object Code Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 11-INSTRUCTION 6100 Personnel Cost & Fringes $ 36,456,748 $ 37,045,529 $ 588, Contract Services 275, ,663 7, Supplies & Materials 2,136,711 2,003,720 (132,991) 6400 Miscellaneous & Operating Cost 507, ,863 (12,735) 6600 Equip>$ ,601 67,000 (119,601) Total 39,563,255 39,893, , % 12-INSTRUCTIONAL RESOURCES & MEDIA SERVICES 6100 Personnel Cost & Fringes 704, , , Contract Services 58,773 63,000 4, Supplies & Materials 78,167 81,561 3, Miscellaneous & Operating Cost 1,500 1,500 0 Total 842, , , % 13-CURRICULUM & INSTRUCTIONAL STAFF DEVELOPMENT 6100 Personnel Cost & Fringes 369, ,218 (15,399) 6200 Contract Services 66,391 57,108 (9,283) 6300 Supplies & Materials 70,486 50,565 (19,921) 6400 Miscellaneous & Operating Cost 83,747 88,301 4,554 Total 590, ,192 (40,049) 0.7% Instruction and Instructional related (function 11/12/13) $ 41,415, % 21-INSTRUCTIONAL LEADERSHIP 6100 Personnel Cost & Fringes 635, ,442 82, Contract Services 17,415 13,235 (4,180) 6300 Supplies & Materials 36,804 43,783 6, Miscellaneous & Operating Cost 62,919 36,096 (26,823) Total 753, ,556 58, % 23-SCHOOL LEADERSHIP 6100 Personnel Cost & Fringes 4,277,097 4,415, , Contract Services 33,897 36,385 2, Supplies & Materials 83,511 78,837 (4,674) 6400 Miscellaneous & Operating Cost 38,623 42,983 4,360 Total 4,433,128 4,573, , % Instructional and School Leadership (function 21/23) $ 5,384, % 31-GUIDANCE, COUNSELING & EVALUATION SERVICES 6100 Personnel Cost & Fringes 2,339,392 2,369,534 30, Contract Services 14,768 24,379 9, Supplies & Materials 38,388 39, Miscellaneous & Operating Cost 16,713 21,463 4,750 Total 2,409,261 2,454,680 45, %

6 Los Fresnos Consolidated independent School District ALL GOVERNMENTAL FUNDS Detail of Expenditures by Function & Object Code Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 32-SOCIAL WORK SERVICES 6100 Personnel Cost & Fringes 93,990 6,350 (87,640) 6200 Contract Services Supplies & Materials 9,566 5,000 (4,566) 6400 Miscellaneous & Operating Cost 3,374 1,000 (2,374) Total 106,930 12,350 (94,580) 0.0% 33-HEALTH SERVICES 6100 Personnel Cost & Fringes 937, ,000 32, Contract Services 2,530 2,280 (250) 6300 Supplies & Materials 14,929 16,763 1, Miscellaneous & Operating Cost 8,467 8, Total 963, ,613 33, % 34-STUDENT TRANSPORTATION 6100 Personnel Cost & Fringes 2,650,888 2,494,616 (156,272) 6200 Contract Services 83,785 74,512 (9,273) 6300 Supplies & Materials 655, ,972 (38,086) 6400 Travel & Misc. Operating Cost (468,349) (445,669) 22, Equip>$ , ,000 (203,924) Total 3,625,306 3,240,431 (384,875) 3.9% 35-FOOD SERVICES 6100 Personnel Cost & Fringes 2,257,673 2,192,161 (65,512) 6200 Contract Services 198, , , Supplies & Materials 3,502,386 3,584,681 82, Travel & Misc. Operating Cost 13,108 33,440 20, Equip>$ ,000 0 (199,000) Total 6,170,212 6,255,357 85, % 36-EXTRACURRICULAR ACTIVITIES 6100 Personnel Cost & Fringes 1,405,279 1,478,509 73, Contract Services 100, ,405 3, Supplies & Materials 249, ,666 (34,904) 6400 Miscellaneous & Operating Cost 677, ,907 85, Equip>$ ,090 0 (40,090) Total 2,472,276 2,559,487 87, % Student Support Services (function 31/32/33/34/35/36) $ 15,519, % 41-GENERAL ADMINISTRATION 6100 Personnel Cost & Fringes 1,868,764 1,820,152 (48,612) 6200 Contract Services 466, ,462 35, Supplies & Materials 124,073 82,750 (41,323) 6400 Miscellaneous & Operating Cost 173, ,548 27, Equip>$ ,000 0 (65,000) Total 2,698,435 2,606,912 (91,523) 3.1% Administration Services (function 41) $ 2,606, %

7 Los Fresnos Consolidated independent School District ALL GOVERNMENTAL FUNDS Detail of Expenditures by Function & Object Code Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 51-FACILITIES MAINTENANCE & OPERATIONS 6100 Personnel Cost & Fringes 3,194,789 3,356, , Contract Services 3,805,007 4,003, , Supplies & Materials 799, ,746 (5,686) 6400 Miscellaneous & Operating Cost 1,099,424 1,144,766 45, Equip>$ ,577 14,500 (24,077) Total 8,937,229 9,313, , % 52-SECURITY & MONITORING 6100 Personnel Cost & Fringes 543, ,954 26, Contract Services 29,893 30, Supplies & Materials 17,849 21,050 3, Miscellaneous & Operating Cost 9,368 3,990 (5,378) Total 600, ,641 25, % 53-DATA PROCESSING 6100 Personnel Cost & Fringes 497, ,808 (1,284) 6200 Contract Services 238, ,475 16, Supplies & Materials 53,188 52,747 (441) 6400 Miscellaneous & Operating Cost 24,850 22,985 (1,865) 6600 Equip>$ ,541 56,090 (369,451) Total 1,238, ,105 (356,841) 1.1% Support Services - Non Student (function 51/52/53) $ 10,820, % 61-COMMUNITY SERVICES 6100 Personnel Cost & Fringes 7,715 7,565 (150) 6200 Contract Services Supplies & Materials 1,650 0 (1,650) 6400 Miscellaneous & Operating Cost 9,390 11,950 2,560 Total 18,755 19, % Community Services (function 61) $ 19, % 71-DEBT SERVICE 6500 Bond & Lease Payments 6,243,893 6,231,953 (11,940) Total 6,243,893 6,231,953 (11,940) 7.4% Debt Service (function 71) $ 6,231, % 81-FACILITIES ACQUISTION & CONSTRUCTION 6100 Personnel Cost & Fringes 45,306 0 (45,306) 6200 Contract Services 457, ,080 (59,828) 6600 Capital Outlay 1,319,544 0 (1,319,544) Total 1,822, ,080 (1,424,678) 0.5% Capital Outlay (function 81) $ 398, % 95-PAYMENTS TO JJAED 6200 Contract Services (989) Total (989) 0.0%

8 Los Fresnos Consolidated independent School District ALL GOVERNMENTAL FUNDS Detail of Expenditures by Function & Object Code Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget OTHER USES Transfer - Child Nutrition 299,000 0 (299,000) Transfer - Campus Activity Funds 3,000 0 (3,000) Transfer - Transportation 1,732,381 1,640,075 (92,306) Total 2,034,381 1,640,075 (394,306) 2.0% Intergovernmental Charges (function 95/00) $ 1,640, % TOTAL EXPENDITURES & OTHER USES $ 85,525,622 $ 84,037,389 $ (1,488,233) 100%

9 GENERAL FUND Revenues, Expenditures & Other Sources by Object Code Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL & INTERMEDIATE SOURCES 5700 Local Sources $ 12,335,165 $ 12,835,633 $ 500,468 Total Local Revenues ,335,165 12,835, ,468 REVENUE FROM STATE SOURCES 5800 State Sources 53,896,739 54,659, ,051 Total State Revenues ,896,739 54,659, ,051 REVENUE FROM FEDERAL SOURCES 5900 Federal Sources 358, , ,197 Total Federal Revenues , , ,197 Total All Revenues 66,590,707 68,005,423 1,414,716 EXPENDITURES & OTHER USES 6100 Personnel Cost & Fringes 53,263,559 54,313,642 1,050,083 79% 6200 Contract Services 5,568,437 5,771, ,126 8% 6300 Supplies & Materials 3,714,324 3,484,492 (229,832) 5% 6400 Miscellaneous & Operating Cost 2,716,914 2,842, ,008 4% 6500 Debt Service 724, ,219 (10,866) 1% 6600 Capital Outlay 2,075, ,590 (1,937,763) 0% Other Uses 2,034,381 1,640,075 (394,306) 2% Total Expenditures & Other Uses 70,097,053 68,903,503 (1,193,550) 100% Excess (Deficiency) of Revenues Over (Under) (3,506,346) (898,080) 2,608,266 Expenditures OTHER SOURCES Other Sources 73,835 0 (73,835) Return of Contributed Capital 320,115 0 (320,115) Appropriated Fund Balance 3,112, ,080 (2,214,316) Total Other Sources 3,506, ,080 (2,608,266) Total Budget Surplus/Deficit $ - $ - $ -

10 GENERAL FUND Revenues, Expenditures & Other Sources by Function Code Amended Official Increase Budget Budget (Decrease) REVENUES 5700 Local $ 12,335,165 $ 12,835,633 $ 500, State 53,896,739 54,659, , Federal 358, , ,197 TOTAL REVENUES $ 66,590,707 $ 68,005,423 $ 1,414,716 EXPENDITURES 11 Instruction $ 39,340,106 $ 39,664,505 $ 324, Instructional Resources & Media Services 842, , , Curriculum & Instructional Staff Development 590, ,192 (40,049) 21 Instructional Leadership 753, ,556 58, School Leadership 4,433,128 4,573, , Guidance, Counseling & Evaluation Services 2,409,261 2,454,680 45, Social Work Services 106,930 12,350 (94,580) 33 Health Services 963, ,613 33, Student Transportation 109, , Extracurricular Activities 2,472,276 2,559,487 87, General Administration 2,698,435 2,606,912 (91,523) 51 Facilities Maintenance & Operations 8,937,229 9,313, , Security & Monitoring 600, ,641 25, Data Processing 1,238, ,105 (356,841) 61 Community Services 18,755 19, Debt Service 724, ,219 (10,866) 81 Facilities Acquistion & Construction 1,822, ,080 (1,424,678) 95 Payments to JJAED (989) Other Uses 2,034,381 1,640,075 (394,306) TOTAL EXPENDITURES $ 70,097,053 $ 68,903,503 $ (1,193,550) Excess (Deficiency) of Revenues Over (Under) Expenditures (3,506,346) (898,080) 2,608,266 OTHER SOURCES Operating Transfer In 73,835 0 (73,835) Return of Contributed Capital 320,115 0 (320,115) Appropriated Fund Balance 1,000, ,000 (500,000) Appropriated FB for non repetitive expenditures 683,452 0 (683,452) Appropriated FB for new school startup 1,182,430 0 (1,182,430) Appropriated FB for E-RATE commitment 246, , ,566 TOTAL OTHER SOURCES $ 3,506,346 $ 898,080 $ (2,608,266) Total Budget Surplus/Deficit $ - $ - $ -

11 GENERAL FUND Detail of Revenues & Other Sources Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL SOURCES 5710 Local Maintenance Tax 11,965,200 12,675, , Misc. Local Revenue 244,965 45,000 (199,965) 5750 Co-Curricular 125, ,000 (10,000) Total Local Revenues ,335,165 12,835, , % REVENUE FROM STATE SOURCES 5811 State Per Capita 921, ,607 (179,564) 5812 Foundation Entitlements 32,354,901 33,463,458 1,108, Gifted & Talented 272, ,200 11, Career & Technology 3,808,242 3,984, , Special Education 4,139,434 3,589,342 (550,092) Bilingual Education 913, ,456 (5,108) State Compensatory 7,967,241 8,157, , High School Allotment 621, ,400 20, Misc. State Revenue 9,360 0 (9,360) 5831 TRS On-Behalf 2,888,799 2,888,799 0 Total State Revenues ,896,739 54,659, , % REVENUE FROM FEDERAL SOURCES 5920 Federal Revenue - TEA 183, , , Federal Revenue - Other 150, , Federal Revenue 25,000 35,000 10,000 Total Federal Revenues , , , % Total All Revenues 66,590,707 68,005,423 1,414, % OTHER SOURCES Operating Transfer In 73,835 0 (73,835) Return of Contributed Capital 320,115 0 (320,115) Total Other Sources 393,950 - (393,950) 0.0% TOTAL REVENUES & OTHER SOURCES $ 66,984,657 $ 68,005,423 $ 1,020, %

12 GENERAL FUND Detail of Expenditures by Function & Object Code Budget For The Year Ending August 31,2011 Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 11-INSTRUCTION 6100 Personnel Cost & Fringes 36,233,599 36,816, , Contract Services 275, ,663 7, Supplies & Materials 2,136,711 2,003,720 (132,991) 6400 Miscellaneous & Operating Cost 507, ,863 (12,735) 6600 Equip>$ ,601 67,000 (119,601) 39,340,106 39,664, , % 12-INSTRUCTIONAL RESOURCES & MEDIA SERVICES 6100 Personnel Cost & Fringes 704, , , Contract Services 58,773 63,000 4, Supplies & Materials 78,167 81,561 3, Miscellaneous & Operating Cost 1,500 1, , , , % 13-CURRICULUM DEVELOPMENT & INSTRUCTIONAL STAFF DEVELOPMENT 6100 Personnel Cost & Fringes 369, ,218 (15,399) 6200 Contract Services 66,391 57,108 (9,283) 6300 Supplies & Materials 70,486 50,565 (19,921) 6400 Miscellaneous & Operating Cost 83,747 88,301 4, , ,192 (40,049) 0.8% Instruction and Instructional related (function 11/12/13) $ 41,185, % 21-INSTRUCTIONAL LEADERSHIP 6100 Personnel Cost & Fringes 635, ,442 82, Contract Services 17,415 13,235 (4,180) 6300 Supplies & Materials 36,804 43,783 6, Miscellaneous & Operating Cost 62,919 36,096 (26,823) 753, ,556 58, % 23-SCHOOL LEADERSHIP 6100 Personnel Cost & Fringes 4,277,097 4,415, , Contract Services 33,897 36,385 2, Supplies & Materials 83,511 78,837 (4,674) 6400 Miscellaneous & Operating Cost 38,623 42,983 4,360 4,433,128 4,573, , % Instructional and School Leadership (function 21/23) $ 5,384, % 31-GUIDANCE, COUNSELING, & EVALUATION SERVICES 6100 Personnel Cost & Fringes 2,339,392 2,369,534 30, Contract Services 14,768 24,379 9, Supplies & Materials 38,388 39, Miscellaneous & Operating Cost 16,713 21,463 4,750 2,409,261 2,454,680 45, % 32-SOCIAL WORK SERVICES 6100 Personnel Cost & Fringes 93,990 6,350 (87,640) 6200 Contract Services Supplies & Materials 9,566 5,000 (4,566) 6400 Miscellaneous & Operating Cost 3,374 1,000 (2,374) 106,930 12,350 (94,580) 0.0% 33-HEALTH SERVICES

13 GENERAL FUND Detail of Expenditures by Function & Object Code Budget For The Year Ending August 31,2011 Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 6100 Personnel Cost & Fringes 937, ,000 32, Contract Services 2,530 2,280 (250) 6300 Supplies & Materials 14,929 16,763 1, Miscellaneous & Operating Cost 8,467 8, , ,613 33, % 34-Transportation Services 6100 Personnel Cost & Fringes 109, , Contract Services Supplies & Materials Miscellaneous & Operating Cost , , % 36-EXTRACURRICULAR ACTIVITIES 6100 Personnel Cost & Fringes 1,405,279 1,478,509 73, Contract Services 100, ,405 3, Supplies & Materials 249, ,666 (34,904) 6400 Miscellaneous & Operating Cost 677, ,907 85, Equip>$ ,090 0 (40,090) 2,472,276 2,559,487 87, % Student Support Services (function 31/32/33/34/36) $ 6,134, % 41-GENERAL ADMINISTRATION 6100 Personnel Cost & Fringes 1,868,764 1,820,152 (48,612) 6200 Contract Services 466, ,462 35, Supplies & Materials 124,073 82,750 (41,323) 6400 Miscellaneous & Operating Cost 173, ,548 27, Equip>$ ,000 0 (65,000) Administration 2,698,435 2,606,912 (91,523) 3.8% Administration Services(function 41) $ 2,606, % 51-FACILIITES MAINTENANCE & OPERATIONS 6100 Personnel Cost & Fringes 3,194,789 3,356, , Contract Services 3,805,007 4,003, , Supplies & Materials 799, ,746 (5,686) 6400 Miscellaneous & Operating Cost 1,099,424 1,144,766 45, Equip>$ ,577 14,500 (24,077) 8,937,229 9,313, , % 52-SECURITY & MONITORING SERVICES 6100 Personnel Cost & Fringes 543, ,954 26, Contract Services 29,893 30, Supplies & Materials 17,849 21,050 3, Miscellaneous & Operating Cost 9,368 3,990 (5,378) 600, ,641 25, % 53-DATA PROCESSING SERVICES 6100 Personnel Cost & Fringes 497, ,808 (1,284) 6200 Contract Services 238, ,475 16, Supplies & Materials 53,188 52,747 (441) 6400 Miscellaneous & Operating Cost 24,850 22,985 (1,865) 6600 Equip>$ ,541 56,090 (369,451) 1,238, ,105 (356,841) 1.3% Support Services - Non Student (function 51/52/53) $ 10,820, %

14 GENERAL FUND Detail of Expenditures by Function & Object Code Budget For The Year Ending August 31,2011 Object Amended Official Increase Total Function Code Account Description Budget Budget (Decrease) Budget 61-COMMUNITY SERVICES 6100 Personnel Cost & Fringes 7,715 7,565 (150) 6200 Contract Services Supplies & Materials 1,650 0 (1,650) 6400 Miscellaneous & Operating Cost 9,390 11,950 2,560 18,755 19, % Community Services (function 61) $ 19, % 71-DEBT SERVICE 6500 Lease-Purchase Pmts 724, ,219 (10,866) 724, ,219 (10,866) 1.0% Debt Service (function 71) $ 713, % 81-FACILITIES ACQUISITION & CONSTRUCTION 6100 Personnel Cost & Fringes 45,306 0 (45,306) 6200 Contract Services 457, ,080 (59,828) 6300 Supplies & Materials Capital Outlay 1,319,544 0 (1,319,544) 1,822, ,080 (1,424,678) 0.6% Capital Outlay (function 81) $ 398, % 95-PAYMENTS TO JJAED 6200 Contract Services (989) (989) 0.0% OTHER USES Transfer - Other Funds 299,000 0 (299,000) Transfer - Campus Activity Funds 3,000 0 (3,000) Transfer - Transportation 1,732,381 1,640,075 (92,306) 2,034,381 1,640,075 (394,306) 2.4% Intergovernmental Charges (function 95/00) $ 1,640, % TOTAL ALL EXPENDITURES & OTHER USES $ 70,097,053 $ 68,903,503 $ (1,193,550) 100.0%

15 CHILD NUTRITION FUND Revenues, Expenditures & Other Sources by Object Code % to Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL SOURCES 5740 Misc. Local Revenue $ 2,500 $ - $ (2,500) 5750 Food Service Activity 344, ,674 (25,826) Total Local Revenues , ,674 (28,326) REVENUE FROM STATE SOURCES 5829 Misc. State Revenue 40,000 40,000 0 Total State Revenues ,000 40,000 0 REVENUE FROM FEDERAL SOURCES 5920 Federal Revenue thru TEA 5,484,212 5,896, ,471 Total Federal Revenues ,484,212 5,896, ,471 Total All Revenues 5,871,212 6,255, ,145 EXPENDITURES & OTHER USES 35-FOOD SERVICE ACTIVITIES 6100 Personnel Cost & Fringes 2,257,673 2,192,161 (65,512) 35% 6200 Contract Services 198, , ,030 7% 6300 Supplies & Materials 3,502,386 3,584,681 82,295 57% 6400 Miscellaneous & Operating Cost 13,108 33,440 20,332 1% 6600 Capital Outlay 199,000 0 (199,000) 0% Total All Expenditures 6,170,212 6,255,357 85, % Excess (Deficiency) of Revenues Over (Under) (299,000) 0 299,000 Expenditures OTHER SOURCES Operating Transfer In 299,000 0 (299,000) 3600 Appropriated Fund Balance Total Other Sources 299,000 0 (299,000) Total Budget Surplus/Deficit $ - $ - $ -

16 TRANSPORTATION FUND Revenues, Expenditures & Other Sources by Object Code % to Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL SOURCES 5740 Misc. Local Revenue $ 12,394 $ - $ (12,394) Total Local Revenues ,394 0 (12,394) REVENUE FROM STATE SOURCES 5812 Misc. State Revenue 1,199,850 1,219,720 19,870 Total State Revenues ,199,850 1,219,720 19,870 Total All Revenues 1,212,244 1,219,720 7,476 EXPENDITURES & OTHER USES 11-INSTRUCTIONAL 6100 Personnel Cost & Fringes 223, ,270 6,121 7% 6200 Contract Services % 6300 Supplies & Materials % 6400 Miscellaneous & Operating Cost % 0% Total 223, ,270 6,121 7% 34-TRANSPORTATION SERVICES 6100 Personnel Cost & Fringes 2,540,982 2,384,710 (156,272) 71% 6200 Contract Services 83,785 74,512 (9,273) 2% 6300 Supplies & Materials 655, ,972 (38,086) 18% 6400 Miscellaneous & Operating Cost (468,349) (445,669) 22,680-13% 6600 Capital Outlay 703, ,000 (203,924) 15% Total 3,515,400 3,130,525 (384,875) 93% Total Expenditures & Other Uses 3,738,549 3,359,795 (378,754) 100% Excess (Deficiency) of Revenues Over (Under) (2,526,305) (2,140,075) 386,230 Expenditures OTHER SOURCES Operating Transfer In/Out 1,658,546 1,640,075 (18,471) Lease Purchase Funding 375, , , Appropriated Fund Balance 492,759 0 (492,759) Total Other Sources 2,526,305 2,140,075 (386,230) Total Budget Surplus/Deficit $ - $ - $ -

17 DEBT SERVICE FUND Revenues, Expenditures & Other Sources by Object Code Amended Official Increase Total Budget Budget (Decrease) Budget REVENUE FROM LOCAL SOURCES 5710 Local Maintenance Tax $ 1,762,481 $ 1,950,097 $ 187, Misc. Local Revenue 12,000 6,000 (6,000) Total Local Revenues ,774,481 1,956, ,616 REVENUE FROM STATE SOURCES 5829 Misc. State Revenue 3,745,327 3,389,342 (355,985) Total State Revenues ,745,327 3,389,342 (355,985) Total All Revenues 5,519,808 5,345,439 (174,369) EXPENDITURES & OTHER USES 71-DEBT SERVICE 6100 Personnel Cost & Fringes % 6200 Contract Services % 6300 Supplies & Materials % 6400 Miscellaneous & Operating Cost % 6500 Debt Service 5,519,808 5,518,734 (1,074) 100% 0% Total All Expenditures 5,519,808 5,518,734 (1,074) 100% Excess (Deficiency) of Revenues Over (Under) 0 (173,295) (173,295) Expenditures OTHER SOURCES Operating Transfer In Appropriated Fund Balance 0 173, ,295 Total Other Sources 0 173, ,295 Total Budget Surplus/Deficit $ - $ - $ -

18 DEBT SERVICE SCHEDULE The District budgeted to pay the following amounts for long-term debts that are secured by property taxes. These amount will be paid from property tax revenues and state revenues. Description Other Total of Debt Principal Interest Fees Payments 2001 U/L TAX REFUNDING BONDS $ 1,295,000 $ 56,657 0 $ 1,351, U/L TAX REFUNDING BONDS 509,992 1,710, ,220, U/L TAX SCHOOL BLDG BONDS 440,000 1,494, ,934,952 BOND FEES 12,000 12,000 Total Required for Debt Service $ 5,518,734 Amount (if any) paid from fund balance $ 173,295 Amount (if any) paid from other resources $ 3,395,342 Total to be paid from 2010 taxes $ 1,950,097 $ 5,518,734 Important Note This schedule is for information purposes only. State law does not require that this schedule be published with budget.