COPPELL INDEPENDENT SCHOOL DISTRICT

Transcription

1 COPPELL INDEPENDENT SCHOOL DISTRICT BUDGET

2 BUDGET BOARD OF TRUSTEES Cindy Warner, President Bennett Ratliff, Vice President Susie Kemp, Secretary David Apple, Member Anthony Hill, Member Thom Hulme, Member Scott Orr, Member ADMINISTRATORS Dr. Jeff Turner, Superintendent Sherrye Dotson, Assistant Superintendent for Curriculum and Instruction Judy Denman, Assistant Superintendent for Administration Sid Grant, CTSBO, Assistant Superintendent for Business & Support Services Kelly Penny, RTSBA, Chief Financial Officer Document Prepared By: Kelly Penny, RTSBA, Chief Financial Officer Sid Grant, CTSBO, Assistant Superintendent for Business & Support Services Vicky Cason, Johnna Durham & Beverly Waite, Business Office Support Staff Coppell Independent School District s Mission Statement The mission of the Coppell Independent School District, as a global leader in our educational excellence, is to ensure our students achieve personal success, develop strong moral character, and become dynamic citizens through a customized, innovative learning experience led by a visionary staff and community. 200 S. Denton Tap Road Coppell, Texas

3 Executive Summary Coppell Independent School District Information The following document represents the financial plan for Coppell Independent School District. This document provides information concerning financial decisions that support the educational goals of the District, maintains facilities and achieves a competitive compensation plan to employees. It is the desire of the District to fully communicate how resources are allocated and used. Additionally, this document is prepared in a manner to help our constituents understand how resources are used to achieve the District s mission. The Board of Trustees and staff have worked diligently to make the best use of the dollars available from our taxpayers and other local, state and federal sources. Campus principals and staff are actively involved in making focused requests that target improved student performance. Federal, state and local guidelines direct the budget development process. The Texas Education Agency (TEA) requires the General, Food Service and Debt Service funds to be budgeted, and adopted annually, by the District s Board of Trustees. s have been prepared in accordance with State regulations and covers the fiscal period beginning September 1, 2008 through August 31, Additional Federal, State and Local funds are presented for informational purposes. Adoption of and Tax Rate Texas Education Code governs the legal basis for school district budget development. The budget must be prepared by August 21 st and adopted by the Board of Trustees no later than August 31 st. A public hearing to discuss the budget and the proposed tax rate are required before the budget is adopted by the Board. The approved budget begins September 1 st. Due to the District s Chapter 41 status, a tax rate cannot be adopted by the Board of Trustees until the Commissioner of Education certifies that the wealth is equalized, Education code (c). The District must adopt a tax rate before September 30 th or 60 days after receiving the certified appraisal roll, whichever date is later. Overview and Highlights Coppell ISD s budget has been prepared using a total tax rate of $1.279 per $100 assessed value. The compression rate for Operating Fund is $1.04 and a Debt Service tax rate of $.239. Under House Bill 1 the maximum Maintenance and Operations tax rate allowable without voter s authorization is 66.67% of a district s tax rate ($1.50 x.6667) plus 4 pennies. A Maintenance and Operation tax rate beyond $1.04 requires voter approval and can add an additional $0.13 to the Maintenance and Operations tax rate, up to $1.17. This is the second year that CISD has held the Maintenance and Operations tax rate to a constant level of a $1.04. The setting of the 2

4 Debt Service tax rate is fundamentally driven by the District s assessed values, collection rate, and the annual debt payments. Over the past several years, the District has utilized its Debt Service Fund Balance to maintain a constant Debt Service tax rate. Due to the limited growth in 2008 assessed values, the district will require a $.01 increase in its Debt Service tax rate to $.239. The last time the District increased the Debt Service tax rate was The chart below reflects CISD s tax rate history. Specific details regarding the tax rate history is included in the Appendices. $1.80 CISD Tax Rates $1.60 $1.40 $1.20 $1.00 $0.80 $0.60 $0.40 $0.20 $ Operating Tax Year Rate ending Debt August Service 31 Tax Rate 3

5 The annually adopted budget includes the General, Debt Service and Food Service funds. The total budgeted revenues for are $126,535,001 and total expenditures for these funds are $131,366,854. The charts below reflect Coppell s Data from 2004 through 2009 Total Revenue Sources Combined Official Percentage of Increase General Fund $98,096,561 $102,257,717 $107,186,551 $99,471,539 $104,449, % Food Service 3,486,907 3,461,071 3,694,316 3,790,100 3,989, % Debt Service 13,971,864 13,974,739 15,076,235 16,921,808 18,095, % Total $115,555,332 $119,693,527 $125,957,102 $120,183,477 $126,535, % Total Expenditures Combined Official Percentage of Increase General Fund $98,010,245 $103,065,851 $106,024,859 $101,057,310 $109,166, % Food Service 3,599,268 3,671,026 3,867,128 3,905,924 4,077, % Debt Service 13,971,864 13,974,739 16,036,905 17,986,491 18,122, % Total $115,581,377 $120,711,616 $125,928,892 $122,949,725 $131,366, % General Fund Revenues General Fund Revenues reflect a 5.0% increase or $4,978,319 over the prior year s. The increase is mainly attributed to current property tax revenue of $4,300,463. However, the district does not benefit from the additional taxes collected, except for the $.04 golden pennies and Debt Service Fund. The remaining increase is attributed to State Aid. Additional information regarding the House Bill 1 funding structure will be given in the School Finance section. 4

6 The following chart and graph depicts the General Fund Revenue Sources from 2004 through General Fund Revenue Sources Percentage of Increase Local Sources $90,985,581 $95,440,336 $93,188,161 $79,228,658 $83,440, % State Sources 7,905,980 6,812,381 13,993,390 20,242,881 21,009, % Federal Sources 15,000 5,000 5, % Total $98,906,561 $102,257,717 $107,186,551 $99,471,539 $104,449, % General Fund Revenue Sources % 20.0% 40.0% 60.0% 80.0% 100.0% Local Sources State Sources Federal Sources 5

7 State revenues account for 20.1% of the District s Total General Fund revenue. Local Property Tax revenue accounts for 74.6 % while Other Local Revenue Sources account for 5.3% of the total General Fund revenue. The District is very appreciative of the contributions the City of Coppell makes to the District s local revenue. This year the District will receive $117,232 for crossing guards within the city limits and $3,243,020 in City Sales Tax Dollars for Education. The Coppell Educational Development Corporation (CEDC) funds the promotion of literacy, foreign language, and career technology for the development of a skilled workforce. Coppell ISD is entitled to approximately 92.68% of the sales tax generated for this purpose. While the final collection of sales tax occurred in March The District anticipates the remaining revenue will fund qualifying grants through The chart below reflects the details of the General Fund Revenue. General Fund Revenue Sources Local Property Taxes (Current & Delinquent) $77,953, % Other Local 5,487, % State 21,009, % Federal - - Total General Fund Revenue Sources $104,449, % General Fund Revenue Sources State 20.1% Federal 0.0% Property Taxes (Current & Delinquent) Other Local Other Local 5.3% State Federal Property Taxes, Current & Delinquent 74.6% 6

8 The Dallas Central Appraisal District (DCAD) certifies the tax roll on or about July 25 th of every tax year based on property values as of January 1 st of the year. The Texas Comptroller of Public Accountants annually certifies the final property values on or before July 1 st, of the following year. The Commissioner of Education uses the final values in the process of allocating state funds to school districts. This includes wealth equalization under Texas Education Code Chapter 41 provisions. The District s assessed property value history is provided on the following graph. A detailed history of the District s assessed values is provided in the Appendices. CISD Assessed Values Billions $8 $7 $6 $5 $4 $3 $2 $1 $ School Finance House Bill 1 (HB 1), passed by the 79 th Legislature, 3 rd Called Session and school finance provisions adopted by the 80 th Legislature resulted in an indefinite fixed Targeted Revenue per Weighted Average Daily Attendance (WADA). The State provides a weighted average daily attendance amount of Targeted Revenue that varies greatly by school districts. The amounts per WADA ranges from an approximate high of $12,725 per WADA to a low of $ 3,613, with a State average of $5,075. Funding equity and fixed per pupil amounts of revenue are a critical issue throughout the State. Coppell ISD s fixed State Target Revenue per pupil is $5, Any local tax collections that exceed this amount per WADA must be forwarded to the State via Robin Hood (recapture) payments to obtain wealth equalization. 7

9 The chart and graph below provide a comparison of metroplex district s target revenue per Weighted Average Daily Attendance. Target Revenue (Limited by House Bill 1) Per Weighted Average Daily Attendance District Total Revenue Per WADA Rockwall ISD $5,632 Carroll ISD $5,599 McKinney ISD $5,469 Lewisville ISD $5,461 Highland Park ISD $5,445 Coppell ISD $5,433 Frisco ISD $5,420 Plano ISD $5,408 Carrollton-Farmers Branch ISD $5,268 Allen ISD $5,171 Grapevine Colleyville ISD $5,156 Richardson ISD $5,012 Irving ISD $4,707 Source: TEA REVENUE PER WADA Irving ISD Richardson ISD Grapevine Colleyville ISD Allen ISD Carrollton-Farmers Branch ISD Plano ISD Frisco ISD Coppell ISD Highland Park ISD Lew isville ISD McKinney ISD Carroll ISD Rockw all ISD $4,707 $5,012 $5,156 $5,171 $5,268 $5,408 $5,420 $5,433 $5,445 $5,461 $5,469 $5,599 $5,632 $4,200 $4,400 $4,600 $4,800 $5,000 $5,200 $5,400 $5,600 $5,800 PER STUDENT 8

10 Recapture Payments (Robin Hood) Chapter 41 in the Texas Education Code (TEC) is devoted to wealth equalization through the mechanism of recapture, the recovery of financial resources from districts defined by the state as high property wealth. Resources are recovered for the purpose of sharing them with low-wealth districts. Districts that are subject to the provisions of Chapter 41 must make a choice among several options in order to reduce their property wealth and share financial resources. Under the current Texas school funding laws the District is legally required to expend an estimated $31,274,457 of 2008 local property taxes utilizing options 3, or 4 to purchase attendance credits from the state, or partnering district. This year the District s recapture payment will equate to approximately 28.7% of the General Fund. Since the inception of Robin Hood, the District will have paid approximately $322,909,253 of local tax dollars to the State. Below is a detailed list of annual Robin Hood payments at year ended. As noted on the following chart, HB 1 did not eliminate Robin Hood. Additionally, the District s Robin Hood (Recapture) payment is anticipated to increase $4,617,014 from last year. Local Tax Dollars Recaptured (Robin Hood Payment) 40,000,000 35,000,000 30,000,000 25,000,000 Dollars 20,000,000 15,000,000 10,000,000 5,000, Fiscal Year Ended August 31 9

11 Below is a chart reflecting the District s recapture payments to the State since the inception of Robin Hood. Preparation Robin Hood Payment H istory 1992 $6,068, ,126, ,321, ,089, ,557, ,793, ,088, ,729, ,807, ,704, ,492, ,601, ,869, ,699, ,137, ,889,496 Projected ,657,443 Projected ,274,457 $322,909,253 preparations began in January with principals and administrators. A budget manual was distributed that included budgetary guidelines, and step-by-step instructions for automated entry into the District s software budget system (EdPro). training classes were provided and budgets submitted required back-up documentation detailing anticipated expenditures. amounts were then entered by each organization and verified by the Business Office. Due to redistricting and grandfathering of students, the amounts budgeted by campuses reflect 90% of their allotment based upon anticipated enrollment. The remaining allotment amounts will be adjusted in early November, based upon actual enrollment data collected for the October PEIM s Snap Shot date. The campus allotments are based upon a per pupil amount of; $ elementary, $ middle school, and $ for the high schools and cover non-payroll expenditures. In order for any department or campus to receive funds above their amounts an Additional Funding Request Form was completed, and reviewed accordingly. Due to a limited increase in revenue sources, most requests were deferred to subsequent years when funds become available. 10

12 Assumptions The General Fund was built on the assumptions of an Average Daily Attendance of 9,526.92, Weighted Average Daily Attendance of 10,867.06, and Current Property Tax Collections of $77,653,103 at a 99% collection rate. The Debt Service Fund assumptions include a Current Tax Levy of $17,845,280 at a 99% collection rate with a contribution from Debt Service fund balance of $27,098 to meet the District s debt obligations of $18,122,378. Salaries and Benefits Regional surveys show that Coppell teachers with experience levels of 1-7 years needed adjusting to become more competitive and align the dollar step incremental increases to become more comparable to other years. Therefore, the Board of Trustees elected to increase the incremental amounts as entailed below. The cost of this salary adjustment in years 1-7 was approximately $104,754. A complete Bachelor s pay scale is included in the appendices. Scale Adjusted for Salary Smoothing Current Scale COPPELL ISD SALARY SMOOTHING SCENARIO 187 Days 187 Days Variance Current to Revised Dollar for Step Increase Estimated Employee Count Variance Current to Revised Dollar for Step Increase Year Year 0 $45,379 $45,379 - $ ,523 45, $92 $3, ,667 45, , ,811 45, , ,955 45, , ,099 45, , ,243 45, , ,387 45, , ,532 46, ,117 47, ,702 47, ,286 48,286 - Projected Base Salary Increase $104,754 11

13 The graph below depicts the teachers pay years 0-11 before and after the salary smoothing for years 1-7. $49,000 $48,500 $48,000 $47,500 $47,000 $46,500 $46,000 $45,500 $45,000 $44,500 $44,000 $43, Adjusted Salary Current Scale Teachers, nurses, counselors, and librarians had their $300 HB1 Rider stipend rolled into the pay scales before the 3% raise was calculated. Therefore, they received an amount just slightly over 3%. Administrative, paraprofessional and auxiliary employees received a 3% raise. The budgeted amount for employees with TRS1 Active Care is $17 per month. The employer s contribution for employees TRS2 health care is $249 per month. The District contributes 100% of the employee s cost of insurance for the TRS1 plan. 12

14 General Fund Expenditures The following chart details the breakdown of Operating Fund Expenditures by objective and includes Recapture. The objectives listed reflect the nature of the expenditure. General Fund Expenditures Payroll $63,701, % Prof & Contracted Services (includes Recaputre of $31,274,457 or 28.7%) 41,252, % General Supplies 2,311, % Other Operating Expenditures 1,764, % Debt Service - 0.0% Capital Outlay 137, % Total $109,166, % General Fund Expenditures General Supplies 2.1% Other Operating Expenditures 1.6% Debt Service 0.0% Capital Outlay 0.1% Prof & Contracted Services (includes Recaputre of $31,274,457 or 28.7%) 37.8% Payroll 58.4% 13

15 The information below shows that excluding Recapture (Robin Hood), payroll accounts for 81.8% of the District s expenditures. Thus, the majority of the District s budgeted expenditures are for payroll. General Fund Expenditures (Excluding Recapture) Payroll $63,701, % Prof & Contracted Services 9,978, % General Supplies 2,311, % Other Operating Expenditures 1,764, % Debt Service - 0.0% Capital Outlay 137, % Total $77,892, % General Fund Expenditures (Excluding Recapture) Other Operating Expenditures 2.3% Debt Service 0.0% General Supplies 3.0% Capital Outlay 0.2% Prof & Contracted Services 12.8% Payroll 81.8% 14

16 The following expenditure information is broken into functional categories which represent the general operational area in a school district and groups together related activities. General Fund Category Expenditures Instruction (11, 36, 93, 95) $51,326, % Leadership (21, 23) 6,603, % Student Support Services (12, 13, 31, 33, 34 6,087, % Administrative (41) 2,631, % Non-Student Support Serv (51, 52, 53) 10,639, % Other (32, 61, 99) 604, % Recapture (91) 31,274, % Total $109,166, % General Fund Category Expenditures Recapture 28.7% (91) Other 0.6 % (32, 61, 99) Non-Student Support Serv 9.8% (51, 52, 53) Administrative 2.4% (41) Student Support Services 5.6% (12, 13, 31, 33, 34) Instruction 47.0% (11, 36, 93, 95) Leadership 6.0% (21, 23) Instruction (11, 36, 93, 95) Leadership (21, 23) Student Support Services (12, 13, 31, 33, 34) Administrative (41) Non-Student Support Serv (51, 52, 53) Other (32, 61, 99) Recapture (91) 15

17 The following information reflects the General Fund category expenditures, excluding Recapture (Robin Hood). Note that the District expends greater than 65% of its General Fund dollars towards direct instruction (functions 11, 36, 93, and 95). However, for the State s FIRST and the Expenditure Target models the 65% rule includes funds , , , and 701. General Fund Category Expenditures - Excluding Recapture Instruction (11, 36, 93, 95) $ 51,326, % Leadership (21, 23) 6,603, % Student Support Services (12, 13, 31, 33, 34) 6,087, % Administrative (41) 2,631, % Non-Student Support Serv (51, 52, 53) 10,639, % Other (32, 61, 99) 604, % Total $77,892, % General Fund Category Expenditures - Excluding Recapture Non-Student Support Serv 13.6% (51, 52, 53) Other 0.8% (32, 61, 99) Instruction (11, 36, 93, 95) Administrative 3.4% (41) Student Support Services 7.8% (12, 13, 31, 33, 34) Leadership 8.5% (21, 23) Instruction 65.9% (11, 36, 93, 95) Leadership (21, 23) Student Support Services (12, 13, 31, 33, 34) Administrative (41) Non-Student Support Serv (51, 52, 53) Other (32, 61, 99) 16

18 OFFICIAL BUDGET FOR GENERAL, FOOD SERVICE AND DEBT SERVICE FUNDS 17

19 COPPELL INDEPENDENT SCHOOL DISTRICT COMBINED BUDGET SUMMARY Estimated Revenue Sources GENERAL FUND FOOD SERVICE DEBT SERVICE MEMORANDUM TOTAL Local $83,440,225 $3,300,435 $18,095,280 $104,835,940 State 21,009,633 96,000-21,105,633 Federal - 593, ,428 Total ed Revenue Sources $104,449,858 $3,989,863 $18,095,280 $126,535,001 Total Expenditures 11 Instruction 49,087, ,087, Instructional Resource & Media Services 1,198, ,198, Curriculum & Instructional Staff Development 318, , Instructional Leadership 1,944, ,944, School Leadership 4,658, ,658, Guidance, Counseling & Evaluation Services 2,656, ,656, Social Services 48, , Health Services 661, , Student (Pupil) Transportation 1,252, ,252, Food Service - 4,077,543-4,077, Cocurricular/Extracurricular Activities 2,105, ,105, General Administration 2,631, ,631, Plant Maintenance & Operations 9,037, ,037, Security & Monitoring Services 207, , Data Processing Services 1,394, ,394, Community Services 150, , Debt Service - 18,122,378 18,122, Facilities Acquisition & Construction Contracted Instr Servs Between School Dist. 31,274, ,274, Payments to Fiscal Agent/Member SS 99, , Payments to JJAEP 33, , Other Governmental Charges 405, ,000 Total Appropriated Expenditures $109,166,933 $4,077,543 $18,122,378 $131,366,854 Estimated Fund Balance 3000 ed Beginning Fund Balance 22,846, ,056 2,105,836 25,589,265 ed Increase (Decrease) in Fund Balance (4,717,075) (87,680) (27,098) (4,831,853) 3000 ed Ending Fund Balance $18,129,298 $549,376 $2,078,738 $20,757,412 18

20 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND BUDGETARY COMPARISON Estimated Revenue Sources Increase (Decrease) % of Change Local Property Taxes (Current & Deliquent) $73,652,640 $77,953,103 $4,300, % Other Local 5,576,018 5,487,122 (88,896) -1.6% State 20,242,881 21,009, , % Federal Total ed Revenue Sources 99,471, ,449,858 4,978, % Total Expenditures 11 Instruction 46,657,479 49,087,882 2,430, % 12 Instructional Resource & Media Services 1,227,130 1,198,947 (28,183) -2.3% 13 Curriculum & Instructional Staff Development 546, ,707 (227,747) -41.7% 21 Instructional Leadership 1,819,208 1,944, , % 23 School Leadership 4,421,021 4,658, , % 31 Guidance, Counseling & Evaluation Services 2,662,940 2,656,173 (6,767) -0.3% 32 Social Services - 48,286 48, % 33 Health Services 640, ,643 21, % 34 Student (Pupil) Transportation 912,890 1,252, , % 35 Food Service Cocurricular/Extracurricular Activities 1,923,445 2,105, , % 41 General Administration 3,002,084 2,631,251 (370,833) -12.4% 51 Plant Maintenance & Operations 8,678,308 9,037, , % 52 Security & Monitoring Services 191, ,322 15, % 53 Data Processing Services 1,457,072 1,394,962 (62,110) -4.3% 61 Community Services 126, ,823 24, % 71 Debt Service Facilities Acquisition & Construction Contracted Instr Servs Between School Dist. 26,657,443 31,274,457 4,617, % 93 Payments to Fiscal Agent/Member SS 99,500 99, % 95 Payments to JJAEP 33,970 33, % 99 Other Governmental Charges - 405, , % Total Appropriated Expenditures 101,057, ,166,933 8,109, % Estimated Fund Balance 3000 ed Estimated Beginning Fund Balance 24,432,144 22,846,373 2,105,836 ed Increase (Decrease) in Fund Balance (1,585,771) (4,717,075) (3,131,304) 3000 ed Ending Fund Balance $22,846,373 $18,129,298 $2,078,738 19

21 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Estimated Revenue Sources Increase (Decrease) Local Sources Taxes, Current Year Levy $73,152,640 $77,653,103 $4,500, Taxes, Prior Years - 300, , Penalties, Interest, Other Tax Revenues 500, ,000 (300,000) Tuition; Summer School Other Tuition From Patrons Interest Earnings 1,800,000 1,200,000 (600,000) Rental Facilities 125, ,000 25, Athletic Activity 253, ,550 18, Interfund Revenue; Catering Gifts & Bequests CEDC Sales Tax Grants 2,997,798 3,243, , Miscellaneous Revenue 15,000 15, Revenue from City of Coppell 90, ,232 27, Sprint Tower Revenue 19,320 19, Parking Fees 55,000 58,000 3, Co/Extra Curricular Fees 165, , Transportation Fees 55,000 47,000 (8,000) Total Local Sources 79,228,658 83,440,225 4,211, State Sources Available School Fund $3,263,843 $2,457,945 ($805,898) Foundation School Fund 13,890,795 15,504,330 1,613, Misc. State Program Revenues TRS/TRS-Care On-Behalf Payments 3,088,243 3,047,358 (40,885) Total State Sources 20,242,881 21,009, , Federal Sources Total Federal Sources Other Sources Total ed Revenue Sources $99,471,539 $104,449,858 $4,978,319 20

22 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Expenditures Increase (Decrease) 11 Instruction 6100 Payroll costs $44,905,529 $47,146,997 $2,241, Professional & Contracted Services 501, ,656 42, Supplies & Materials 913,784 1,118, , Other Operating Expenditures 286, ,857 (8,574) 6500 Debt Service Capital Outlay 50,000 - (50,000) 11 Total Instruction 46,657,479 49,087,882 2,430, Instructional Resource & Media Services 6100 Payroll costs 1,031, ,517 (41,247) 6200 Professional & Contracted Services 26,488 32,425 5, Supplies & Materials 167, ,625 5, Other Operating Expenditures 1,450 3,380 1, Debt Service Capital Outlay Total Inst. Resource & Media Services 1,227,130 1,198,947 (28,183) 13 Curriculum & Instructional Staff Development 6100 Payroll costs 256,152 76,022 (180,130) 6200 Professional & Contracted Services 175,122 75,325 (99,797) 6300 Supplies & Materials 20,105 16,385 (3,720) 6400 Other Operating Expenditures 95, ,975 55, Debt Service Capital Outlay Total Curr. & Inst. Staff Development 546, ,707 (227,747) 21 Instructional Leadership 6100 Payroll costs 1,717,811 1,827, , Professional & Contracted Services 22,200 15,230 (6,970) 6300 Supplies & Materials 39,287 24,380 (14,907) 6400 Other Operating Expenditures 39,910 77,820 37, Debt Service Capital Outlay Total Instructional Leadership 1,819,208 1,944, , School Leadership 6100 Payroll costs 4,286,814 4,478, , Professional & Contracted Services 6,860 20,145 13, Supplies & Materials 30,490 32,675 2, Other Operating Expenditures 96, ,030 30, Debt Service Capital Outlay School Leadership 4,421,021 4,658, ,654 21

23 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Expenditures Increase (Decrease) 31 Guidance, Counseling & Evaluation Services 6100 Payroll costs 2,503,780 2,464,599 (39,181) 6200 Professional & Contracted Services 68,440 85,950 17, Supplies & Materials 77,380 82,441 5, Other Operating Expenditures 13,340 23,183 9, Debt Service Capital Outlay Total Guidance, Counseling & Eval. Svcs. 2,662,940 2,656,173 (6,767) 32 Social Services 6100 Payroll costs - 48,286 48, Professional & Contracted Services Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total Social Services - 48,286 48, Health Services 6100 Payroll costs 621, ,027 18, Professional & Contracted Services 2,310 1,090 (1,220) 6300 Supplies & Materials 14,988 17,426 2, Other Operating Expenditures 1,240 3,100 1, Debt Service Capital Outlay Total Health Services 640, ,643 21, Student (Pupil) Transportation 6100 Payroll costs Professional & Contracted Services 903,890 1,243, , Supplies & Materials 9,000 8,500 (500) 6400 Other Operating Expenditures Debt Service Capital Outlay Total Student (Pupil) Transportation 912,890 1,252, , Cocurricular/Extracurricular Activities 6100 Payroll costs 1,174,748 1,189,655 14, Professional & Contracted Services 129, ,835 (25,270) 6300 Supplies & Materials 201, , , Other Operating Expenditures 374, ,258 57, Debt Service Capital Outlay 43,500 48,000 4, Total Co/Extracurricular Activities 1,923,445 2,105, ,807 22

24 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Expenditures Increase (Decrease) 41 General Administration 6100 Payroll costs 1,825,387 1,864,737 39, Professional & Contracted Services 875, ,466 (398,786) 6300 Supplies & Materials 82,747 73,425 (9,322) 6400 Other Operating Expenditures 218, ,623 (2,075) 6500 Debt Service Capital Outlay Total General Administration 3,002,084 2,631,251 (370,833) 51 Plant Maintenance & Operations 6100 Payroll costs 1,926,330 1,869,994 (56,336) 6200 Professional & Contracted Services 5,977,740 6,359, , Supplies & Materials 266, ,610 27, Other Operating Expenditures 411, ,900 13, Debt Service Capital Outlay 96,000 89,500 (6,500) 51 Total Plant Maintenance & Operations 8,678,308 9,037, , Security & Monitoring Services 6100 Payroll costs 152, ,322 10, Professional & Contracted Services 37,075 42,000 4, Supplies & Materials 2,000 2, Other Operating Expenditures Debt Service Capital Outlay Total Security & Monitoring Services 191, ,322 15, Data Processing Services 6100 Payroll costs 721, , , Professional & Contracted Services 565, ,420 (156,680) 6300 Supplies & Materials 148, ,300 (12,400) 6400 Other Operating Expenditures 22,000 23,350 1, Debt Service Capital Outlay Total Data Processing Services 1,457,072 1,394,962 (62,110) 61 Community Services 6100 Payroll costs 112, ,098 1, Professional & Contracted Services 9,800 31,525 21, Supplies & Materials 1,500 1, Other Operating Expenditures 2,500 3,700 1, Debt Service Capital Outlay Total Community Services 126, ,823 24,813 23

25 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Expenditures Increase (Decrease) 71 Debt Service 6100 Payroll costs Professional & Contracted Services Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total Debt Service Facilities Acquisition & Construction 6100 Payroll costs Professional & Contracted Services Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total Facilities Acquisition & Construction Contracted Instructional Services Between School Districts 6100 Payroll Costs Professional & Contracted Services 26,657,443 31,274,457 4,617, Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total contracted Instructional Services 26,657,443 31,274,457 4,617, Payments to Fiscal Agent/Member Districts of Shared Services Arrangements 6100 Payroll costs Professional & Contracted Services 99,500 99, Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total payments to fiscal agent/member 99,500 99, Payments to Juvenile Justice Alternative Education Program 6100 Payroll costs Professional & Contracted Services 33,970 33, Supplies & Materials Other Operating Expenditures Debt Service Capital Outlay Total payments to JJAEP 33,970 33,970-24

26 COPPELL INDEPENDENT SCHOOL DISTRICT GENERAL FUND Expenditures Increase (Decrease) 99 Other Governmental Charges 6200 Professional & Contracted Services - 405, ,000 Total Appropriated Expenditures $101,057,310 $109,166,933 $8,109,623 ESTIMATED FUND BALANCE 3000 ed Beginning Fund Balance 24,432,144 22,846,373 ed Increase (Decrease) in Fund Balance (1,585,771) (4,717,075) 3000 ed Ending Fund Balance $22,846,373 $18,129,298 25

27 COPPELL INDEPENDENT SCHOOL DISTRICT FOOD SERVICE Estimated Revenue Sources Proposed Increase (Decrease) Local Sources Food Service Activity $3,104,850 $3,260,435 $155, Interfund Revenue; Catering 5,000 5, Interest Earnings 50,000 35,000 (15,000) Total Local Sources 3,159,850 3,300, , State Sources Misc. State Program Revenues 21,000 21, TRS/TRS-Care On-Behalf Payments 75,000 75,000 - Total State Sources 96,000 96, Federal Sources School Breakfast Program 32,500 42,548 10, National School Lunch Program 361, ,880 49, U.S.D.A. Donated Commodities 140, ,000 - Total Federal Sources 534, ,428 59,178 Total ed Revenue Sources $3,790,100 $3,989,863 $199,763 Expenditures 35 Food Services 6100 Payroll costs 1,758,769 1,727,205 (31,564) 6200 Professional & Contracted Services 337, ,888 5, Supplies & Materials 1,717,300 1,940, , Other Operating Expenses 17,150 17, Debt Service Capital Outlay 75,000 50,000 (25,000) 35 Total Food Services 3,905,924 4,077,543 $171,619 Total Appropriated Expenditures $3,905,924 $4,077,543 $171,619 Estimated Fund Balance 3450 ed Beginning Fund Balance 752, ,056 ed Increase (Decrease) in Fund Balance (115,824) (87,680) 3540 ed Ending Fund Balance $637,056 $549,376 26

28 COPPELL INDEPENDENT SCHOOL DISTRICT DEBT SERVICE Estimated Revenue Sources Proposed Increase (Decrease) Local Sources Taxes, Current Year Levy $16,271,808 $17,845,280 $1,573, Taxes, Prior Years Penalties, Interest, Other Tax Revenues Interest Earnings 650, ,000 (400,000) Total Local Sources 16,921,808 18,095,280 1,173,472 Total ed Revenue Sources $16,921,808 $18,095,280 $1,173,472 Expenditures 71 DEBT SERVICE 6100 Payroll costs Professional & Contracted Services Supplies & Materials Other Operating Expenses Debt Service 17,986,491 18,122, , Capital Outlay Debt Service 17,986,491 18,122, ,887 Total Appropriated Expenditures $17,986,491 $18,122,378 $135,887 Estimated Fund Balance 3420 ed Beginning Fund Balance 3,473,779 2,105,836 ed Increase (Decrease) in Fund Balance (1,367,943) (27,098) 3420 ed Ending Fund Balance $2,105,836 $2,078,738 27

29 SPECIAL REVENUE FUNDS 28

30 COPPELL INDEPENDENT SCHOOL DISTRICT SPECIAL REVENUE FUNDS Fund Estimated Revenue Sources ESEA, Title IV, Part A ESEA, Title I, Part A IDEA Part B, Formula Local $ - $ - $ - State Federal 12, ,902 1,567,536 Total ed Revenue Sources 12, ,902 1,567,536 Total Expenditures 11 Instruction - 280, , Instructional Resource & Media Services Curriculum & Instructional Staff Development 1,086 69,902 26, Instructional Leadership 3,926 10,000 73, School Leadership - 10, Guidance, Counseling & Evaluation Services , Social Services Health Services Student (Pupil) Transportation Food Service Cocurricular/Extracurricular Activities General Administration Plant Maintenance & Operations Security & Monitoring Services 7, Data Processing Services Community Services Debt Service Facilities Acquisition & Construction Contracted Instr Servs Between School Dist Payments to Fiscal Agent/Member SS , Payments to JJAEP Other Governmental Charges Total Appropriated Expenditures $12,102 $369,902 $1,567,536 29

31 COPPELL INDEPENDENT SCHOOL DISTRICT SPECIAL REVENUE FUNDS (Continued) Career & Technical - Basic ESEA, Title II, Part A Technology Allotment Fund Estimated Revenue Sources Local $ - $ - $ - State ,961 Federal 53,099 46,034 - Total ed Revenue Sources 53,099 46, ,961 Total Expenditures 11 Instruction 47, , Instructional Resource & Media Services Curriculum & Instructional Staff Development 4,975 46, Instructional Leadership School Leadership Guidance, Counseling & Evaluation Services Social Services Health Services Student (Pupil) Transportation Food Service Cocurricular/Extracurricular Activities General Administration Plant Maintenance & Operations Security & Monitoring Services Data Processing Services Community Services Debt Service Facilities Acquisition & Construction Contracted Instr Servs Between School Dist Payments to Fiscal Agent/Member SS Payments to JJAEP Other Governmental Charges Total Appropriated Expenditures $53,099 $46,034 $280,961 30

32 COPPELL INDEPENDENT SCHOOL DISTRICT SPECIAL REVENUE FUNDS (Continued) High School Allotment CISD Foundation Memorandum Fund Total Estimated Revenue Sources Local $ - $40,804 $40,804 State 794,050-1,075,011 Federal - - 2,048,673 Total ed Revenue Sources 794,050 40,804 3,164,488 Total Expenditures 11 Instruction 794,050-2,256, Instructional Resource & Media Services Curriculum & Instructional Staff Development , Instructional Leadership , School Leadership , Guidance, Counseling & Evaluation Services , Social Services Health Services Student (Pupil) Transportation Food Service Cocurricular/Extracurricular Activities General Administration - 40,804 41, Plant Maintenance & Operations Security & Monitoring Services - - 7, Data Processing Services Community Services Debt Service Facilities Acquisition & Construction Contracted Instr Servs Between School Dist Payments to Fiscal Agent/Member SS , Payments to JJAEP Other Governmental Charges Total Appropriated Expenditures $794,050 $40,804 $3,164,488 31

33 Campus Information 32

34 COPPELL HIGH SCHOOL Student Demographics: Principal: Brad Hunt Total Students: 2,964 2,962 Accountability Rating 2007: Acceptable Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic Native American % White 2,060 1, % Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Amended Percentage Actuals Distribution Payroll Cost $13,165,439 $14,482,608 $14,611, % Professional & Contracted Services 158, , , % Supplies & Materials 438, , , % Other Operating Expenses 293, , , % Capital Outlay 45,306 43,500 48, % Total $14,101,982 $15,634,845 $15,694, % Source: General Ledger Expenditure Distribution 0.3% 3.1% 2.7% 0.8% 93.1% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 33

35 NEW TECH HIGH SCHOOL Student Demographics: Principal: Tabitha Branum Total Students: 250 General Fund & HS Allotment Percentage Distribution Payroll Cost $1,253, % Professional & Contracted Services 10, % Supplies & Materials 23, % Other Operating Expenses 18, % Capital Outlay - - Total $1,306, % Source: General Ledger Expenditure Distribution 0.0% 1.8% 0.8% 1.4% 96.0% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 34

36 COPPELL MIDDLE SCHOOL EAST Student Demographics: Principal: Laura Springer Total Students: Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Amended Percentage Actuals Distribution Payroll Cost $3,672,735 $3,965,392 $4,025, % Professional & Contracted Services 23,945 15,760 17, % Supplies & Materials 70,121 87,040 55, % Other Operating Expenses 21,491 56,588 51, % Capital Outlay 2, Total $3,790,972 $4,124,780 $4,149, % Source: General Ledger Expenditure Distribution 1.2% 0.0% Payroll Cost 1.3% 0.4% 97.0% Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 35

37 COPPELL MIDDLE SCHOOL NORTH Student Demographics: Principal: Dr. Juneria Berges Total Students: Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Amended Percentage Actuals Distribution Payroll Cost $3,776,020 4,248,026 4,692, % Professional & Contracted Services 26,129 12,363 12, % Supplies & Materials 72, ,634 73, % Other Operating Expenses 30,608 45,782 51, % Capital Outlay 2, Total $3,907,360 $4,406,805 $4,830, % Source: General Ledger Expenditure Distribution 1.1% 0.0% Payroll Cost 1.5% 0.3% 97.1% Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 36

38 COPPELL MIDDLE SCHOOL WEST Student Demographics: Principal: Vern Edin Total Students: Accountability Rating 2007: Recognized Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Amended Percentage Actuals Distribution Payroll Cost $4,014,252 $4,509,161 $4,741, % Professional & Contracted Services 54,818 13,250 15, % Supplies & Materials 103, ,267 77, % Other Operating Expenses 23,684 52,174 42, % Capital Outlay 36, Total $4,233,008 $4,680,852 $4,877, % Source: General Ledger Expenditure Distribution 0.0% 1.6% 0.3% 0.9% 97.2% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 37

39 AUSTIN ELEMENTARY Student Demographics: Principal: Cheryl Locklear Total Students: Accountability Rating 2007: Recognized Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Amended Percentage Distribution Payroll Cost $2,556,756 $2,657,843 $2,846, % Professional & Contracted Services 25,194 4,951 5, % Supplies & Materials 56,800 52,475 30, % Other Operating Expenses 6,274 7,770 9, % Capital Outlay 3, Total $2,648,943 $2,723,039 $2,891, % Source: General Ledger Expenditure Distribution 1.1% 0.2% 0.3% 0.0% Payroll Cost Professional & Contracted Services Supplies & Materials 98.4% Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 38

40 COTTONWOOD CREEK ELEMENTARY Student Demographics: Principal: Dr. Andrea Penny Total Students: Accountability Rating 2007: Exemplary Ethnicity: African 8 7 Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Percentage Distribution Payroll Cost $2,225,811 $2,396,601 $2,649, % Professional & Contracted Services 20,858 1, % Supplies & Materials 60,719 40,962 27, % Other Operating Expenses 11,226 10,695 11, % Capital Outlay 2, Total $2,320,979 $2,449,432 $2,689, % Source: General Ledger Expenditure Distribution 0.4% 0.0% 1.0% 0.0% 98.5% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 39

41 DENTON CREEK ELEMENTARY Student Demographics: Principal: Bryan McLain Total Students Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Amended Percentage Distribution Payroll Cost $2,229,758 $2,426,276 $2,512, % Professional & Contracted Services 25,569 4,524 6, % Supplies & Materials 44,828 41,688 31, % Other Operating Expenses 10,503 11,546 8, % Capital Outlay Total $2,310,658 $2,484,034 $2,558, % Source: General Ledger Expenditure Distribution 0.0% 1.2% 0.3% 0.3% 98.2% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 40

42 LAKESIDE ELEMENTARY Student Demographics: Principal: Mark Lukert Total Students: Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Amended Percentage Distribution Payroll Cost $2,207,656 $2,497,774 $2,674, % Professional & Contracted Services 18,786 1,739 5, % Supplies & Materials 45,388 46,305 31, % Other Operating Expenses 9,254 8,477 8, % Capital Outlay 2, Total $2,283,853 $2,554,295 $2,719, % Source: General Ledger Expenditure Distribution 1.2% 0.2% 0.3% 0.0% Payroll Cost Professional & Contracted Services Supplies & Materials Other Operating Expenses 98.3% Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 41

43 MOCKINGBIRD ELEMENTARY Student Demographics: Principal: Pam Mitchell Total Students: Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Amended Percentage Distribution Payroll Cost $2,359,670 $2,596,285 $2,721, % Professional & Contracted Services 23,439 1,371 3, % Supplies & Materials 60,100 47,374 33, % Other Operating Expenses 5,982 12,437 9, % Capital Outlay Total $2,449,319 $2,657,467 $2,768, % Source: General Ledger 0.3% 1.2% 0.1% Expenditure Distribution 0.0% Payroll Cost Professional & Contracted Services Supplies & Materials 98.3% Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 42

44 PINKERTON ELEMENTARY Student Demographics: Principal: Kristi Mikkelsen Total Students Accountability Rating 2007: Exemplary Ethnicity: African Economically Disadvantaged Students: Asian/Pac. Islander Hispanic % Native American % White Source: AEIS Source: Fall PEIMs Snap Shot Source: AEIS Source: Fall PEIMs Snap Shot General Fund Audited Actuals Amended budget Percentage Distribution Payroll Cost $1,704,847 $1,774,807 $2,028, % Professional & Contracted Services 21,598 4,233 4, % Supplies & Materials 38,984 27,504 18, % Other Operating Expenses 5,475 5,441 8, % Capital Outlay Total $1,770,904 $1,811,985 $2,059, % Source: General Ledger 0.0% Expenditure Distribution 0.4% 0.9% 0.2% Payroll Cost Professional & Contracted Services Supplies & Materials 98.5% Other Operating Expenses Capital Outlay Note: Non-payroll allotment represents 90% of projected enrollment. 43