Laredo Independent School District Laredo, Texas Budget Instructions Manual

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2 Laredo Independent School District Laredo, Texas Budget Instructions Manual For Fiscal Year September 1, 2010 August 31, 2011 Prepared by: Division of Finance

3 TABLE OF CONTENTS BUDGET INSTRUCTIONS MANUAL Chief Financial Officer s Budget Message... iii Accounting Department Staff and Fund Assignments... iv BUDGET GUIDELINES District s Mission, Vision, and Goals... 1 Budget Administration and Financial Policies... 2 Budget Development Process Budget Calendar Budgetary Control and Basis of Accounting PROGRAM GUIDELINES Athletics Program Career and Technology Education Program Child Nutrition Program Special Education Program State Bilingual / English as a Second Language Program State Compensatory Education Program Transportation Program Gifted and Talented Program LISD Federal Programs Technology Allotment Program Human Resources Guidelines CAMPUS AND DEPARTMENTS BUDGET ALLOCATIONS Budget Module Inputting Instructions Comparison of Membership Counts Program 11, 91, 99 Basic Instruction, Athletics, and Local Programs Program 21 Gifted and Talented Program 22 Career and Technology Program 23 Services to Students with Disabilities Program 25 State Bilingual Program 30 State Compensatory Library Books Fine Arts Parental Involvement Special Revenue Funds Department Variable Costs i

4 FIXED COSTS AND UTILITIES Substitutes Copier Telephone Electricity Water Sanitation Gas Risograph Janitorial Supplies Janitorial Dust/Wet Mop Communities in Schools REQUIRED FORMS Campus/Department Improvement Plan Budget Checklist Budget Package Checklist Mission, Goals, and Objectives Performance Evaluation Request for Additional Funds Needs Assessment Form Capital Outlay Justification Form Travel Justification Form Fund Uses Form Administrative Regulation Staff-Pupil Ratios Request for Position Action Form Recommendation Form APPENDIX Estimated Commodity Prices ii

5 CHIEF FINANCIAL OFFICER S BUDGET MESSAGE March 25, 2010 Dear Colleagues, It is our collaborative desire to present to the Board of Trustees a budget that clearly focuses and directs precious funds to programs and activities which will be most beneficial in the education of our students. During the budgeting process, it is extremely important that we keep in mind the fact that we have very limited resources, therefore, we must implement financial discipline in order to maximize the district s resources, minimize expenditures, as well as ensure efficiency and effectiveness in meeting the district s mission, goals, and objectives. Our document conveys to you the Budget Instruction Manual for fiscal year , effective 9/1/10 to 8/31/11 for operating funds and varying dates for Special Revenue Funds. The budget allocations and instructions herewith provide you with general guidelines and directives in the planning and preparation of the budget(s) for your campus or department. Your budget plan must reflect the campus and/or department mission, goals and objectives that support the overall improvement of the school system and the attainment of campus, departments, and district goals. Since the allocations provided depend on the fiscal resources available to the district at this time and may vary based on the final recommended allocations and awards by/from the Texas Legislature and/or Texas Education Agency, adjustments may need to be made during the budget process and/or during the actual fiscal year. If and when this occurs, we will communicate any changes to you as expeditiously as possible. The allocations provided are intended to support base line services for instructional requirements of our students and in response to state, federal and local mandates within the fiscal and human constraints of Laredo Independent School District. Budget allocations include the continued investment in our second, after our students, greatest resource, our employees, through continuation of our pay system. Recent changes to the school finance system have required that Laredo Independent School District take the necessary steps to ensure compliance with local, state and federal mandates. Among these mandates include initiatives to (1) maintain an appropriate fund balance, (2) implement prudent and disciplined spending within our financial means, (3) improve the district s overall financial status, and (4) focus all expenditures in support of the mission, goals, and objectives of the district. Additionally, we will continue to implement guidelines, including guidance, support, encouragement, and reprimands, if necessary, in order to (1) establish and maintain an appropriate payroll level of spending, (2) re-evaluate, implement, and adhere to appropriate effective and efficient personnel staffing formulas, and (3) support the implementation of more efficient and effective delivery of instruction. The budget process is a tool intended to assist you in developing a plan that will help you attain the goals required under your area(s) of authority and responsibility. Since the budget process is an ongoing and year-round process, it is vital that needs assessments are conducted in order to prioritize the use of very limited resources. All stakeholders are encouraged to plan their activities in a realistic and timely manner as well as in compliance with district local and legal board policies CA, CE, BQA, and BQB. Also, please note that the deadline for submission of your budget documents is April 23, The budget process has been carefully planned, supported and coordinated through various departments, including the Division of Finance, composed of Financial Management Department, Procurement Department, Tax Office, and Risk Management, and our staff is ready to assist you. We thank you in advance for your assistance, cooperation, and professional courtesy. Sincerely, Mr. Alvaro Perez Chief Financial Officer iii

6 ACCOUNTING DEPARTMENT STAFF AND FUND ASSIGNMENTS Alvaro Perez, Chief Financial Officer Flor Ayala, CPA, Financial Management Director Edith Perez, Accounting & Budget Facilitator Reveca Zarazua-Mar, Senior Staff Accountant Successor in Interest Debt Service Fund iv Debt Service-PFC General Long Term Debt Account Group Gloria Vargas, Senior Staff Accountant Operating Fund FEMA Grant Joe Martinez, Financial Compliance Analyst Teaching American History Campus Activity Local Organization Grants Student Activity Back to School Donations Donations Adelfa Kazen, Staff Accountant Safe Drug Free Schools ESEA Title I / School Improvement ESEA Title I - Migrant ESEA Title I - Enhancing through Technology ESEA Title V - Innovative Education Vocational Education Title II Part A Texas Reading First Grant LEP Bilingual Program SIP Academy Grant Pregnancy, Education, Parenting Optional Extended Year ARI/AMI Texas Excellence Award Trust Agency Fund Adolfo Gonzalez, Staff Accountant Child Nutrition Program Accounts Payable Fund PPFCO Summer Feeding Program Tech Prep. Planning/Implementation Intensive Summer Programs / High Schools That Work Crime Stoppers Grant / DATE / Student Club Grants Pre-Kinder Expansion Grant E-Rate PFC Veronica Chaires, Staff Accountant Payroll Fund Science Laboratory Grant Program Fund Technology Fund Ready to Read QZAB #1 Bond Issue QZAB #2 Bond Issue QZAB #3 Bond Issue M 2005 Bond Series Instructional Facilities Allotment # M 2006 Bond Series Instructional Facilities Allotment #1 Ramiro Santos, Staff Accountant Athletic Fund IDEA Part B Formula IDEA Part B Preschool IDEA Part B Discretionary IDEA Part B Deaf IDEA B Preschool Deaf IDEA Part C Early Intervention IDEA Part B Formula ARRA IDEA Part B Preschool ARRA L.E.O.S.E Visually Impaired Non-Educational Community Based AP Incentive Program Investment Capital fund Regional Day School for the Deaf Dr. Hochman Grant Israel Guzman, Staff Accountant Operating Fund Title XIV SFSF Fund Title II Part D Technology ARRA Fund Title I SIP ARRA Fund Fabiola Aldaz-Barberena, Compliance Accountant Campus Activity Student Activity Accounting Support Staff Nohemi Abrego Alicia Cardenas Sara Vazquez

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8 DISTRICT S MISSION, VISION, AND GOALS MISSION The mission of the Laredo Independent School District is to ensure that all students achieve their potential and graduate as bilingual, bi-literate, and be responsible adults with the skills to succeed in higher education, the workforce, or the military. VISION The vision of the Laredo Independent School District is that all students graduate from a post secondary institution or be work ready to be productive and successful citizens of a global and changing society. BELIEFS: At the Laredo Independent School District we believe that: I. Every students can accomplish and achieve high levels of learning, II. We are responsible for the education of every student through highly qualified teachers, III. Schools will provide a caring, safe, and nurturing environment; and IV. Through collaboration we will be an exemplary district. DISTRICT GOALS Goal I: By the year 2014, Laredo Independent School District shall have created an innovative system of learning that empowers each student to develop and realize their unique talents in a way that meets or exceeds federal, state and local academic mandates. Goal II: By the year 2014, Laredo Independent School District shall be recognized for a comprehensive student support system that fosters social and psychological development of all students. This system will promote a safe and secure, drug-free learning environment through innovative safety programs and by fostering mutual respect for all members of the school community. Goal III: By the year 2014, Laredo Independent School District shall be recognized for its collaborative partnerships with parents, community institutions, business entities, and schools that combine to support student achievement. Goal IV: By the year 2014, Laredo Independent School District shall be recognized for its programs which support health and wellness for employees and students. Goal V: By the year 2014, the stewardship of district resources will maintain financial stability and commit to the highest standards of ethical transparency, and integrity in all our business practices related to district achievement, district operations, and instruction. Goal VI: By the year 2014, Laredo Independent School District will create and sustain a plan of action to focus on the recruitment, development, retention, and support of highly qualified faculty and staff. 1

9 BUDGET ADMINISTRATION AND FINANCIAL POLICIES LEGAL REQUIREMENTS FOR BUDGETS Legal requirements for school district budgets are formulated by the state, the Texas Education Agency (TEA), and the local district. In addition to these requirements, individual school districts also may have their own legal requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants; however, this section deals only with state legal mandates, TEA legal requirements and local district requirements for basic budget development and submission. STATEMENT OF TEXAS LAW Sections through of the Texas Education Code establish the legal basis for budget development in school districts. The following items summarize the legal requirements from the code: The superintendent is the budget officer for the district and prepares or causes the budget to be prepared. The district budget must be prepared by a date set by the state board of education, currently August 31. In order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget must be prepared by August 20. The president of the board of trustees must call a public meeting of the board of trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting. Concurrently with the publication of notice of the budget above, a school district must post a summary of the proposed budget on the school district s Internet website or in the district s central administrative office if the school district has no Internet website. The budget summary must include a comparison to the previous year s actual spending and information relating to per-student and aggregate spending on instruction, instructional support, central administration, district operations, debt service, and any other category designated by the commissioner. (Section , TEC). No funds may be expended in any manner other than as provided for in the adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures. The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines. The budget must be legally adopted before the adoption of the tax rate unless the district elects to adopt a tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax Code (see the following point if the district elects to adopt the tax rate first). Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll. If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC Following adoption of the tax rate, the district must publish notice and hold another public meeting before the district may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The school district may use the certified estimate of taxable value in preparing a notice. HB 3, 81st Regular Session, added TEC which requires that on final approval of the budget by the school board, the school district shall post on the district s internet website a copy of the adopted budget. The website must prominently display the electronic link to the adopted budget until the third anniversary of the date the budget was adopted. 2

10 TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS TEA has developed additional requirements for school district budget preparation as follows: The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31. Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget. Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the fund and function levels to comply with the state s legal level of control mandates. The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount. These requirements are discussed in further detail in the Data Collection and Reporting module. A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report. LISD FINANCIAL POLICIES In addition to state legal requirements, LISD has established its own requirements for annual budget preparation. The District recognizes the importance of maintaining its financial integrity; therefore, it has developed this policy to support its mission and its goals and objectives. The district s fiscal policies dictate budgetary requirements that go beyond those required by the Texas Education Code and TEA. These policies are delineated below. Fiscal Policy & Objectives Financial Stability In seeking to fulfill its mission, the District shall maintain a high level of financial stability and shall not compromise the long term financial integrity to achieve short term benefits. In an effort to provide adequate cash flow for its operations, the District shall maintain an unreserved undesignated fund balance equal to a minimum of two months of operations costs. As of August 31, 2009, the District had an unreserved undesignated fund balance greater than the two months of operating costs. The District shall strive to maintain a fund balance of at least two months operations costs. To achieve this goal, the Superintendent and Chief Financial Officer are instructed to implement the following financial plan: 1. Develop and submit for Board approval a balanced budget with input from Site-Based Decision Making (SBDM) committees and instructional programs. 2. Develop staffing patterns and funding formulas based on a per pupil basis. 3. Restrict any surplus funds towards unreserved undesignated fund balance. Funds from Operations Funds from operations should provide adequate funds to support its: 1. Instructional programs 3

11 2. Capital programs 3. Debt service programs Revenue Revenue levels shall be evaluated with staff recommendations yearly in consideration of: 1. Bond ratings, 2. Facility and construction requirements, 3. Current business conditions (local economy), 4. Economic projections (state economy, legislative issues, etc.), 5. Student growth assumptions, 6. The projected level of expenditures. General Operating Fund Expenditures General fund expenditures shall maintain the following priorities of obligation: 1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the District's operating fund. 2. Payments to meet all debt service requirements of outstanding bond indebtedness including the interest and sinking fund. 3. Payments to special revenue funds that require a matching for federal or state grants, including the food service fund, the athletic fund, the construction fund. 4. All net surplus after payment of items 1 to 3 above may be used to fund necessary capital equipment purchases, facility expansion, and renovation. All remaining funds will go toward maintaining a budgeted ending cash balance (unreserved undesignated fund balance) which equates to at least two months of operating costs. This amount would be determined by first adding budgeted operations and maintenance costs plus debt service requirements. This total would be divided by 12 and then multiplied by two to calculate the two months operating costs requirements. Long Term Financing In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital projects and equipment. Available mechanisms include the following: 1. Public Property Finance Contractual Obligations (PPFCO), 2. General Obligations Bonds, 3. Time Warrants, 4. Delinquent Tax Notes, 5. Any other legal mechanism, 6. Public Facilities Corporation (PFC). Short Term Financing The District will strive to minimize its short term financing by maintaining a two month undesignated fund balance. Based on cash flow projections, the Chief Financial Offier may recommend to the Board to utilize short term financing to satisfy the cash flow requirements of the District. Available mechanisms include the following: 1. Tax anticipation notes 2. Tax warrants 4

12 3. Delinquent tax notes Reporting District and Public Facilities Corporation (PFC) The District will prepare reports of financial operations as follows: 1. A monthly operating and financial report, requiring review by the Business and Support Services Committee and/or the Board, as the Board deems necessary. 2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions presented for approval prior to September 1 of each year. Midyear analysis and review shall be presented to the Board for approval. 3. An annual audit by an outside professional auditing firm that would include all necessary details in reconciling all of the year's financial operation. The audit report will be submitted for review and approval to the Board after the end of the fiscal year. Investments Investment Authority District depository and investment authority is established within the office of the Superintendent. By the authority of the Board, the Superintendent, the Chief Financial Officer, the Director of Financial Management, and a Senior Accountant are designated as the District's investment officers. The investment officers are responsible for depositing funds, investing such funds, assuring that each investment has the proper authorized collateral, monitoring investments, assuring the security of the District's principal and interest, receiving and reporting principal and interest at the maturity of each investment, and providing the proper documentation and reports on such investments to the Superintendent and the Board in accordance with the District's written investment policy and generally accepted accounting procedures. The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All investment transactions except investment pool funds and mutual funds shall be executed on a delivery-versus-payment basis. Approved Investment Instruments From those investments authorized by law and described further in CDA (LEGAL), the Board shall permit investment of District funds in only the following investment types, consistent with the strategies and maturities defined in this policy: 1. Obligations of or guaranteed by, governmental entities as permitted by Government Code Certificates of deposit and share certificates as permitted by Government Code Fully collateralized repurchase agreements permitted by Government Code A securities lending program as permitted by Government Code Banker's acceptances as permitted by Government Code No-load money market mutual funds and no-load mutual funds as permitted by Government Code A guaranteed investment contract as an investment vehicle for bond proceeds provided it meets the criteria and eligibility requirements established by Government Code Public funds investment pools as permitted by Government Code Safety and Investment Management The main goal of the investment program is to ensure its safety and maximize financial returns within current market conditions in accordance with this policy. Investments shall be made in a manner that ensures the preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses 5

13 resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual investment transaction shall be undertaken that jeopardizes the total capital position of the overall portfolio. Liquidity and Maturity Any internally created pool fund group of the District shall have a maximum dollar weighted maturity of 180 days. The maximum allowable stated maturity of any other individual investment owned by the District shall not exceed eighteen months from the time of purchase. The Board may specifically authorize a longer maturity for a given investment, within legal limits. The District's investment portfolio shall have sufficient liquidity to meet anticipated cash flow requirements. Diversity The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of investments, specific maturity, or specific issuer. Monitoring Market Prices The investment officers shall monitor the investment portfolio and shall keep the Board informed of significant declines in the market value of the District's investment portfolio. Information sources may include financial/investment publications and electronic media, available software for tracking investments, depository banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or money market funds. Monitoring shall be done monthly or more often as economic conditions warrant by using appropriate reports, indices, or benchmarks for the type of investment. Funds/Strategies Investments of the following fund categories shall be consistent with this policy and in accordance with the strategy defined below. Operating Funds Investment strategies for operating funds (including any co-mingled pools containing operating funds) shall have as their primary objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements. Agency Funds Investment strategies for agency funds shall have as their objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements. Debt Service Funds Investment strategies for debt service funds shall have as their objective sufficient investment liquidity to timely meet debt service payment obligations in accordance with provisions in the bond documents. Maturities longer than eighteen months are authorized provided legal limits are not exceeded. Capital Projects Investment strategies for capital project funds shall have as their objective sufficient investment liquidity to timely meet capital project obligations. Maturities longer than eighteen months are authorized provided legal limits are not exceeded. Safekeeping and Custody The District shall retain clearly marked receipts providing proof of the District's ownership. The District may delegate, however, to an investment pool the authority to hold legal title as custodian of investments purchased with District funds by the investment pool. Brokers/Dealers Prior to handling investments on behalf of the District, brokers/dealers must submit required written documents in accordance with law. Representatives of brokers/dealers shall be registered with the Texas State Securities Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good standing with the Financial Industry Regulatory Authority. 6

14 Soliciting Bids for CD's In order to get the best return on its investments, the District may solicit bids for certificates of deposit in writing, by telephone, or electronically, or by a combination of these methods. Internal Controls A system of internal controls shall be established and documented in writing and must include specific procedures designating who has authority to withdraw funds. Also, they shall be designed to protect against losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important shall include: 1. Separation of transaction authority from accounting and electronic transfer of funds. 2. Avoidance of collusion. 3. Custodial safekeeping. 4. Clear delegation of authority. 5. Written confirmation of telephone transactions. 6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale. 7. Avoidance of bearer-form securities. These controls shall be reviewed by the District's independent auditing firm. Portfolio Report In addition to the quarterly report required by law and signed by the District's investment officer, a comprehensive report on the investment program and investment activity shall be presented annually to the Board. Ad-Valorem Taxes Split Payments Split payment of taxes shall be allowed in accordance with statutory provisions. Purchasing & Acquisition Purchasing Authority The Board delegates to the Superintendent or designee the authority to make budgeted purchases for goods or services. However, any single, budgeted purchase of goods or services that costs $25,000 or more, regardless of whether the goods or services are competitively purchased, shall require Board approval before a transaction may take place. Competitive Bidding If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare bid specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the bidder and the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be withdrawn prior to the scheduled time for opening. Bids received after the specified time shall not be considered. The District may reject any and all bids. Competitive Sealed Proposals If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals 7

15 received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled time of opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are opened. The District may reject any and all proposals. Responsibility for Debts The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are for purchases made in accordance with adopted Board policy and current administrative procedures. The Board shall not be responsible for debts incurred by persons or organizations not directly under Board control. Persons making unauthorized purchases shall assume full responsibility for all such debts. Purchase Commitments All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order, in accordance with administrative procedures. Personnel New Positions Any new positions of employment shall be prominently described and set out in the budget for the fiscal year in which the position is created and shall be approved by the Board at the time that the budget is approved. Notice of vacancies shall be posted at campuses but not be limited to campuses. New positions created after approval of the budget shall be approved by the Board at public meeting before the positions can be advertised, offered, or funded. Annual Operating Budget Fiscal Year The District operates on a fiscal year beginning September 1 and ending August 31. Budget Planning Budget planning is an integral part of overall program planning so that the budget effectively reflects the District's programs and activities and provides the resources to implement them. In the budget planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered, as well as input from the District- and campus-level planning and decision-making committees. Budget planning and evaluation are continuous processes and are part of each month's activities. Budget Meeting The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows: 1. The Board President shall request at the beginning of the meeting that all persons who desire to speak on the proposed budget and/or tax rate sign up on the sheet provided. 2. Prior to the beginning of the meeting, the Board may establish time limits for speakers. 3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget and/or the tax rate. 4. No officer or employee of the District shall be required to respond to questions from speakers at the meeting. Authorized Expenditures The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the District s approved purchasing procedures. The expenditure of funds shall be under 8

16 the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the adopted budget. Budget Amendments The budget shall be amended when a change is made increasing any one of the functional spending categories or increasing revenue object accounts and other resources. Budget Amendments/Transfers Budget amendments/transfers must be aligned with modifications to district/campus improvement plans. Every time that a significant change is made to a campus budget, the change must be reflected in the campus improvement plan. In the processing of the budget amendment/transfer, the campus must include documentation to verify that the campus improvement plan has been changed accordingly. For example, if the campus is notified that their budget allocation will be increased, and the campus planning committee decides to use the money to add teacher aides to the first grade classrooms, the campus principal must submit a budget amendment in order to designate the additional funds. The campus improvement plan must be modified to include the additional FTE s by the appropriate strategy. The page(s) that include the modifications to the campus improvement plan must be submitted with the budget amendment. Budget amendments/transfers will not be approved if the required documentation is not included with the amendment or transfer form. Budget Transfers & Amendments Signature Authority Subsequent intra-function budget transfers must be approved by the Board for the General Fund Budget. For Special Revenue Funds, intra-function budget transfers are approved subject to the approval by the granting agency. A summary of all transfers is presented to the Board of Trustees. Interdepartmental transfers and any increase or decrease or operating appropriations must be approved by the Board of Trustees and the Superintendent. All departments are required to operate within their budgetary constraints. The operating budgets are amended prior to expenditure, and the accounting system provides a strong budgetary control over expenditures. 9

17 BUDGET DEVELOPMENT PROCESS The annual Budget Development Process and the annual Planning Process are overlapping and augment one another, although the focus of each is different. The overlapping is illustrated within the timetable section. The Budget Development Process is comprised of three major phases: planning, preparation, and evaluation. The budgetary process begins with sound planning. Planning defines the goals and objectives and develops strategies to attain those goals and objectives. Once these programs and plans have been established, budgetary resource allocations are made to support them. Budgetary resource allocation is the preparation phase of budgeting. The allocations cannot be made, however, until plans and programs have been established. Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves an examination of how funds were expended, what outcomes resulted from the expenditure of funds, and to what degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important in determining the following year s budgetary allocations. Budget preparation is not a one-time exercise to determine how a school district will allocate funds rather, school district budget preparation is part of a continuous cycle of planning and evaluation to achieve district goals. The development of campus and district annual budgets should be part of ongoing planning processes and those levels. The advent of site-based decision-making, mandated by the state, has increased integration of planning and budgeting at the campus level; however, state guidance allows for considerable district autonomy in budget preparation. The organizational structure of a school district, the size and complexity of its administrative structure, the budgetary approach chosen, and the level of centralization in budget development all will affect the budget development process and the final budget document. Beyond the budgetary requirements for federal and state programs, the school board and the district superintendent largely will determine a school district s budget preparation process and related budget responsibilities. The concept of site-based budgeting, mandated by TEA, is the recommended approach. PLANNING PHASE The first phase of the Budget Development Process is planning. Planning involves defining the mission, goals and objectives of campuses, departments, and the district. Importance is placed upon sound budget planning for the following reasons: In implementing the type, quantity, and quality of school district instruction, the budget becomes the limiting force. Providing quality education is very important to the public interest. The scope and diversity of school district operations make comprehensive planning necessary for good decision-making. Planning is a process that is critical to the expression of citizen preferences and through which consensus is reached among citizens, school boards members, and district/campus/department staff on the future direction of a district s operations. Since strategies to attain the goals and objectives need to be developed before starting the actual budget calculation process, it is important that each campus and department prepare statements in the Mission, Goals and Objectives and Performance Evaluation forms as the initial exercise in planning the annual campus/department budget. This exercise comprises developing narrative and quantitative statements. These statements must be consistent with the Campus Initiative Program goals and objectives developed by the Site-Based Decision Making (SBDM) committees. This information will be used to analyze and justify the district s basic programs and operational request, as well as to ensure that individual campus and department mission, goals and objectives are consistent with the district s overall mission, goals, and objectives. Line item budgeting remains the primary fiscal tool; thus completion of the Mission, Goals and Objectives and Performance Evaluation forms is an important step in summarizing and evaluating each campus/department and its budget. Any factors having major affects on programs should also be explained as Significant Changes comments. 10

18 Listed below are standardized definitions to be used in the development of these statements and completion of the appropriate forms. It is recommended that strict adherence to these definition parameters be kept in order to insure consistency throughout the district: Campus/Department Mission: A statement of specific overall mission. Campus/Department Goals: Broad statements of desired results; ultimate accomplishments; overall end results. The goals outlined in the Campus Improvement Plan may be identified and utilized in this section. Campus/Department Objectives: Specific statements of desired program accomplishments; usually measurable; shows progress toward a goal; desired results of activities. Clearly stated measurable objectives should represent a concise summary of the principal work activities in which progress can be monitored and evaluated periodically throughout the fiscal year. Objectives should be stated in common action-oriented phrases such as to maintain, to increase, to reduce, to facilitate, to continue, etc. Specific objectives outlined in the Campus Improvement Plan may be identified and utilized in this section. Performance Evaluation: Specific quantitative and qualitative measures of work performed by campus/department must be included in this section. Quantitative measures are defined as observable and in narrative format. Each administrator is allowed flexibility to develop individual performance evaluation methods. Significant Changes: Summary comments should be made concerning circumstances that will materially change the campus/department operations and/or budget request(s). For example, these changes would include proposed implementation of new programs, addition or deletion of programs, functions, duties, on time expenses, etc. With the Budget Development Process beginning November, schools and departments will be allowed a time to integrate the total Districts planning objectives into their specific budget requests. During school/department budget hearings the Finance Department will review revenue projections and refined budget requests to develop a preliminary district budget. As a result of this collaborated process, the Division of Finance will be able to present a preview of the proposed budget to the Board of Trustees before the August Workshop. This preview will enable the Board of Trustees and the Chief Financial Officer to review and discuss the direction of the budget before the August 19th public hearing. PREPARATION PHASE Revenue Projections In order to meet the future needs of the district, administrators should forecast the source and amount of resources or revenue available. Therefore, projections of revenue from the three major sources should be made. These revenue sources include Local, State, and Federal aid. Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be taken into account include such things as assessed property values, property value growth/decline rates, applicable tax rates, historical collection rates, applicable state wealth per student limitations, state mandated tax rate rollback thresholds, and delinquent tax collections. State Revenues traditionally consists of monies received as a result of state funding. The tool that plays a major part in the estimation of this type of resources is the state provided Summary of Finances which takes into account several components. These components include student enrollment, enrollment population classifications, allotment weights, student attendance, weighted average daily attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts. For , all Directors involved in Special Education, Gifted & Talented, Career & Technology Education, State Compensatory Education, and Bilingual Education will forecast Special Population FTE s. The Special Population counts from each category help determine the revenue projections from the Texas Education Agency. Federal Revenues involve a variety of amounts and sources. These sources generally are federally distributed funds, which can flow through the district, Region Education Centers, Texas Education Agency, 11

19 or directly from the federal source. Methods of allocations can vary from payment of indirect costs to applications for specific grants. Expenditure Projections In order to support the mission, goals and objectives of the district, administrators should forecast the operating costs for all funds necessary to achieve those intents. Expenditures/expenses should be classified by the major object classes according to the types of items purchased or services obtained. These budgetary allocations should project costs for the major expenditure categories (objects), which include: Payroll Costs (6100) are the costs of employee salaries and benefits. These costs make up 85% or more of annual operating expenditures and should be based primarily upon enrollment projections and applicable state mandates concerning class, size, minimum salaries, etc. When appropriating or after appropriation of this area, it is important that the appropriate administrator conducts a full analysis of the personnel situation as well as submit recommendations addressing the findings. The Payroll Analysis form is the management tool that can assist to address this issue. Therefore, this form needs to be completed and submitted to the Finance Department by the Budget Request deadline. Professional and Contracted Services (6200), Supplies and Materials (6300) and Other Operating Costs (6400) are typically variable and miscellaneous expenditures. The projection of these costs may also be based upon student enrollments or can be disbursed based on the authorized administrator s discretion. The completion of expenditure estimates for costs not directly related to enrollment levels such as utilities, insurance and maintenance costs are simply calculated based upon historical data or anticipated changes. Debt Service Costs (6500) are usually repayment of financed debt and should be based upon debt repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is very limited or non-existent at the school or department levels. Capital Outlay Costs (6600) includes items that are inventoried and become part of the district s fixed assets group such as furniture, audio-visual equipment, computer equipment, and other equipment. These costs should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather than on an individual campus or department basis, the proper Capital Outlay Justification form needs to be submitted as well. Preparation, the second phase of the Budget Development Process, is the process of allocating resources to the prioritized needs of a school district in support of its planned mission, goals, and objectives. Although budget formats and policies are by no means uniform in school districts, formal budgets play a far more important role in the planning, control and evaluation of school district operations than in those of privately owned organizations. In school districts, the adoption of a budget implies that a set of decisions have been made by school board members and school district administrators which culminate in matching a school district s resources with its needs. As such, the budget is a product of the planning process. The budget also provides an important tool for the control and evaluation of a school district s sources and uses of resources. With the assistance of the accounting system, administrators are able to execute and control the activities that have been authorized by the budget and evaluate performance based upon comparisons between budgeted and actual operations. The link between planning and budget preparation in school districts gives budgets a unique role in these organizations. Budgets in the public arena are often considered the ultimate policy document since they are the financial plan a school district uses to achieve its goals and objectives reflecting: Public choices about what goods and services the district will and will not produce. School district s priorities among the wide range of activities in which they are involved. Relative weight given to the influence of various participants and interest groups in the budget development process. How a school district has acquired and used its resources. The budget, itself, then becomes intrinsically a political document reflecting school district administrators accountability for fiduciary responsibility to citizens. 12

20 The budgeting process for the District was initiated in November 2009, following the Texas Education Agency (TEA) legal requirements and preliminary funding estimates made by the Division of Finance. The annual operating budget or financial plan is proposed by the Superintendent and enacted by the Board of Trustees after public discussion. The site-based decision making process, as mandated by the education code, is the cornerstone of all LISD budgetary decisions. Each campus must have an SBDM committee made up of the campus principal, teachers, and community members. Their role is to build consensus and support all efforts consistent with reaching the campus goals and objectives. SBDM committee members, department directors and community members are involved in the budgetary cycle. Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the direction of the Superintendent, will develop the budget. Individual, as well as group training workshops, will be held with principals, department heads and Site-Based Decision-Making budget committees (SBDM) from March to April The budget deadline set for campuses and departments is April 23, 2010, and the Division of Finance will compile the budget requests. During the months of May and June, various budget meetings will be scheduled with the Chief Financial Officer, Director of Financial Management, Human Resources Executive Director, and Executive Directors for departments and Special Population Program Directors. The Superintendent s Budget Review Teams will review various budget options for personnel and financing. This entails maintaining competitive salaries and benefits for our employees, providing adequate funding for curriculum development, providing for construction and repairs to facilities, and other miscellaneous projects. In August 19, the Board of Trustees will approve the final budget which will be implemented on September 1st, EVALUATION PHASE Evaluation is the last step of the district s budget cycle. Information is compiled and analyzed to assess the performance of each individual department and campus, as well as the District as a whole. This information is a fundamental part of the planning phase for the following budget year. In the educational context, budgeting is a valuable tool in both planning and evaluation processes. Budgeting provides a vehicle for translating educational goals and programs into financial resource plans. Thus, instruction planning (to attain student educational goals) should determine budgetary allocations. This link between instruction and financial planning is critical to effective budgeting. In addition, such a budgeting practice may enhance the evaluation of budgetary and educational performance since resource allocations are closely associated with instructional plans. 13

21 BUDGET CALENDAR December, 2009 January, 2010 February, 2010 March 25, 2010 LISD Staff Finance: Develop proposed budget calendar, budgeting assumptions for tax rates, ADA projections, and requests for additional funds. Human Resources: Administrative regulation teacher/pupil ratio, preliminary salary schedules, salary increase estimates and options. Curriculum & Instruction: Develop school calendar, provide special program guidelines. LISD Staff Finance: Obtain, review and compile requests for additional funds and special program guidelines. Develop fixed cost allocations and preliminary revenue estimates via TEA template. LISD Staff Finance: Develop preliminary Revenue & Expenditure estimates and Special Program Allocations. Develop Budget Instructions Manual. Board of Trustees Possible budget workshop to provide update, receive input or feedback, and make revisions. LISD Staff Finance: Budget Process Introduction Meeting with Campuses and Departments to distribute funding allocations. The Budget Instructions Manual will be presented to the campus budget management teams and administrators responsible for the budget preparation. This manual will include all reports, requests, and requirements necessary for completion and submission of the Budget Requests by April 23, Individual campus and department trainings will be provided and scheduled upon request. The Finance Department will have eight (8) teams which will provide on-site budget preparation assistance. Site-Based Decision Making (SBDM) Committees should convene to review needs for staffing, staff development, budget and any other needs. In order to make sure that the budget is aligned with the needs, campuses are asked to reference their needs assessments reports and campus improvement plans when developing the mission, goals and objectives of the campus and allocating the funds to the different programs and grade levels. April 23, 2010 Apr. 24 May 7 LISD Staff Budget Requests deadline. The administrator (principal or department head) must enter the budget figures in the budget software and submit a hard copy of the budget requirements for all funds, including, Mission Goals & Objectives, Performance Evaluation, Capital Outlay Justification (if applicable), Travel Justification form, Position Control (FTE s & Amts.), Special Program Uses Forms, Organizational Chart by Campus/Department, and Needs Assessment Summary to the Finance Department. LISD Staff The Finance Department will compile, review and adjust (if necessary), all submitted data. May 1-14, 2010 May 14, 2010 Mailing of notices of appraised value by chief appraiser. Period when chief appraiser must publish notice informing taxpayer protest procedures in a local newspaper with general circulation. Deadline for submitting appraisal records to Appraisal Review Board. 14

22 May 8 June 11 May, 2010 LISD Staff A schedule of budget meetings with campuses and departments will be prepared by the Chief Financial Officer. The reviews will include the justification of allocations ensuring alignment to the needs assessments and campus or department improvement plans. Suggested revisions will be discussed with and agreed to by the campus budget committees and or department director. The accepted budget will then be prepared for consolidation into a total district budget. The Budget Review Team I will review individual budget requests with each department. The Budget Review Team I will include: Chief Financial Officer, Director of Financial Management, Human Resources Executive Director, and Executive Directors for departments. The Budget Review Team II will review individual budget requests with each campus. The Budget Review Team II will include: Chief Financial Officer, Director of Financial Management, Executive Director for Human Resources, Executive Director for Curriculum & Instruction, and Special Population Program Directors. Board of Trustees Possible budget workshop to provide update, receive input or feedback, and make revisions. June 9, 2010 Date Tax Assessor/Collector requests from the Chief Appraiser an estimate of the 2010 taxable values. June, 2010 LISD Staff Finance Department will consider funding the Requests for Additional Funds. Continue refinement of budget by function and object and revenue estimates. Human Resources will develop proposed salary increase options. Board of Trustees Possible budget workshop to provide update, receive input or feedback, and make revisions. July 17, 2010 July 23, 2010 July 26, 2010 July, 2010 (Regular Board Meeting) 1) Board appoints the Tax Assessor/Collector to calculate and publish the effective tax rate, the rollback tax rate, the anticipated debt collection rate for tax year 2010, and the excess debt collections for tax year ) School Board decides and announces the date it will hold a public meeting (tentatively, Thursday, August 19, 2010) in which the proposed budget and proposed tax rate would be presented. 3) Designated Tax Assessor/Collector calculates the Roll Back Rate and the requirements of the NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE. First date the State Comptroller will hold a seminar explaining the new laws regarding Truth in Taxation for 2010 tax year. Receive certified appraisal roll. Deadline for chief appraiser to certify appraisal roll to taxing units. LISD Staff Calculation of effective and rollback tax rates. Develop draft NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE. 15

23 Board of Trustees Possible budget workshop to provide update, receive input or feedback, and make revisions. Possible special call meeting to approve salary increases for Aug. 09, 2010 LISD Staff A ten (10) day public notice will be published stating that the purpose of the meeting is (8/19/10) for the adoption of a budget for the succeeding fiscal year. Publication of NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE. August 16, 2010 Aug. 19, 2010 LISD Staff Deadline to post the 72-hour Open Meeting Notice for the meeting to be held on August 19, 2010 to discuss and adopt the proposed budget and tax rate. LISD Staff Tax Assessor/Collector certifies the anticipated debt collection rate for tax year Tax Assessor/Collector certifies the excess debt collections for tax year Tax Assessor/Collector submits the roll back rate to the school board; estimated M/O and I/S fund balances. (If the school district adopts a tax rate above its 2010 roll back rate the school Board must hold an election to ratify the adopted tax rate). Tax Assessor/Collector submits the 2010 Property values to the governing body as certified by the Webb County Appraisal District Chief Appraiser. Board of Trustees Possible budget workshop. Public hearing to receive comments from the public on the annual budget and tax rate. Board of Trustees board meeting to adopt the budget and tax. Aug 20, 2010 Sep. 1, 2010 LISD Staff Make final revisions and/or adjustments to the budget. LISD Staff Implementation of the adopted budget and tax rate for FY

24 BUDGETARY CONTROL AND BASIS OF ACCOUNTING REPORTING ENTITY The Board of School Trustees ( Board ), a seven member group, has governance responsibilities over all activities related to public elementary and secondary education within the jurisdiction of the District. The Board is appointed and has the exclusive power and duty to govern and oversee the management of the public schools of the District. All powers and duties not specifically delegated by statute to the Texas Education Agency ( TEA ) or to the State Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful exercise of those powers and duties by the Board. The District receives funding from local, state, and federal government sources and must comply with the requirements of those funding entities. The District is considered an independent entity for financial reporting purposes and is considered a primary government. ACCOUNTING SYSTEMS STRUCTURE The Division of Finance is responsible for providing all District financial services including financial accounting and reporting; payroll, and accounts payable disbursement functions, cash and investment management, debt management, budgeting, purchasing, risk management, tax office collections, and special financial and policy analyses to District management. The Chief Financial Officer, appointed by the Superintendent, has oversight responsibility of the division s operations. The District s hardware includes a Dell file server as well as numerous personal computers and laptops. Developed by Weidenhammer, the District uses the alio suite of products which includes fund accounting, encumbrance accounting, general ledger, purchasing, accounts payable, accounts receivable, budgeting, finance, payroll, human resources, position control, salary administration and complete reporting. It is deployed on an Oracle database and runs on Windows, Linux and Unix servers with Windows or browser desktop. Our Financial Management System and Human Resources System automate district financial, payroll and personnel needs, providing online inquiries and comprehensive reports. They are designed with accounting procedures and auditing controls so that administrators can easily budget, monitor and control their school s finances. Information is electronically transferred to the general ledger, minimizing data entry requirements. The District also operates a student accountability system. This system services all campuses of the district. The applications being used are PEIMS (for state reporting purposes), attendance, grades and report cards, student tracking, and all other information required by the State of Texas. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within this framework and are believed to adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. BASIS OF ACCOUNTING Accounting records for governmental fund types are maintained on a modified accrual basis with revenues recorded when services or goods are received and the liabilities are incurred. Accounting records for trust funds are maintained on the accrual basis. The modified accrual basis of accounting is used for the governmental fund types. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual (i.e., both measurable and available), and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for certain compensated absences, which are recognized when the obligations are expected to be liquidated with expendable, available financial resources. Federal grant funds are generally considered to be earned to the extent of expenditures made under the provisions of the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned. BASIS OF BUDGETING 17

25 The funds and accounts of the District have been established under the rules prescribed in the Financial Accounting and Reporting Module of the Texas Education Agency Financial Accountability System Resource Guide. The Board of Trustees requires that annual budgets be adopted for the General Fund, the Child Nutrition Fund and the Debt Service Fund. Budgets are prepared using the same accounting basis (modified accrual) as for financial statements. The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both measurable and available and it recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest and principal on long-term debt, which is recognized when due. The Special Revenue Funds and Capital Projects Funds adopt project-length budgets which do not correspond to the District s fiscal year and are not subject to Board approval during the budget process. Following is a description of the District s funds. FUNDS AND FUND TYPES The district s accounting systems is organized and operated on a fund basis and account groups. In addition, the district budgets on an organizational unit basis within each fund. Each fund is considered a separate accounting entity. The operations of each fund are accounted for through a separate set of self-balancing accounts that are comprised of its assets, liabilities, fund equity, revenue and expenditures and/or expenses. Governmental resources are allocated and accounted in individual funds based upon the purposes for which spending activities are controlled. Governmental Fund Types Governmental funds are funds through which most of the District s functions are financed. Governmental fund reporting focuses primarily on the sources, uses, and balances of current financial resources and often has a budgetary orientation. Most of LISD funds are governmental, which include the general fund, special revenue funds, capital projects funds, and debt service funds. These funds follow the modified basis of accounting method in which revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred. The district s funds are described below, and more detail in each fund is presented in the Financial Section of this document. General Funds (appropriated) The General Fund is the primary operating fund of the District. The District accounts for financial resources used for general operations in this fund. It is a budgeted fund, and any fund balances are considered resources available for current operations. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund, Athletics Fund, 2006 PPFCO Fund, and Child Nutrition Program PPFCO Fund. Special Revenue Funds (not appropriated) The District uses these funds to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and State financial assistance often is accounted for in a Special Revenue Fund. In many special revenue funds, unused balances are returned to the grantor at the close of specified projects periods. The District accounts for these funds on a project rather than on an annual basis and uses project accounting for them in order to maintain integrity for the various sources of funds. The District provides information to the Board of Trustees on all District grants, but they do not approve the budget for these funds. Debt Service Fund (appropriated) The District accounts for revenues collected to pay interest on, and retire long-term debt including bonds, long-term mortgage notes, etc., in the Debt Service Fund. The District approves an annual budget for this fund. The debt service fund is financed primarily through property taxes, these funds account for the accumulation of resources, payment of general long-term debt principal, interest, and related costs. Capital Projects Funds (not appropriated) The district accounts for proceeds from long-term debt financing (including the sale of bonds), revenues and expenditures related to authorized construction and other capital asset acquisitions (except for any financed by proprietary funds or trust funds). The Board reviews and approves the capital project budget. 18

26 EXPENDITURE FUNCTIONS A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students and provide health services. Each of these activities is a function as required by the Texas Education Agency (TEA) Financial Accountability System Resource Guide (FASRG); currently as of January 2010 (Update 14.0). Instruction (Function 11) - This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures / expenses for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Instructional Resources and Media Services (Function 12) - This function is used for expenditures/expenses that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media. Curriculum Development and Instructional Staff Development (Function 13) - This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures and expenses include in-service training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc. Instructional Leadership (Function 21) - This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services. School Leadership (Function 23) - This function is used for expenditures/expenses that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they: o Supervise all operations of the campus o Evaluate staff members of the campus o Assign duties to staff members maintaining the records of the students on the campus Guidance, Counseling and Evaluation Services (Function 31) - This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services, identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling. Social Work Services (Function 32) - This function is used for expenditures/expenses that are directly and exclusively used for activities such as: o Investigating and diagnosing student social needs arising out of the home, school or community o Casework and group work services for the child, parent or both o Interpreting the social needs of students for other staff members o Promoting modification of the circumstances surrounding the individual student which are related to his or her social needs. Health Services (Function 33) - This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services. Student (Pupil) Transportation (Function 34) - This function is used for expenditures/expenses that are incurred for transporting students to and from school. 19

27 Food Services (Function 35) - This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation. Extracurricular Activities (Function 36) - This function is used for expenditures/expenses for schoolsponsored activities outside of the school day. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. Extracurricular activities include athletics and other activities that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Other kinds of related activities are included(such as drill team, pep squad and cheerleading, University Interscholastic League competition such as one-act plays, speech, debate, band, Future Farmers of America (FFA), National Honor Society, etc.). General Administration (Function 41) - This function is for expenditures/expenses that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district. Facilities Maintenance and Operations (Function 51) - This function is used for expenditures/expenses for activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services. Security and Monitoring Services (Function 52) - This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location. Data Processing Services (Function 53) - This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here. Community Services (Function 61) - This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community. Debt Service (Function 71) - This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans (one year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year. Facilities Acquisition and Construction (Function 81) - This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions. Payments to Juvenile Justice Alternative Education Programs (Function 95) - This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to account for payments to other governmental entities in connection with students that are placed in discretionary or mandatory JJAEP settings. 20

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29 ATHLETICS PROGRAM Mission: Laredo Independent School District believes that athletics plays an important role in the total educational development of a student. The Laredo Independent School District Athletic Department in partnership with the community of Laredo is committed to providing opportunities for our student-athletes to compete at the highest level, achieve academic success and prepare them with life -long skills. The Athletic Department provides the funds for all sports programs at the middle school and high school levels. These programs provide opportunities to achieve excellence academically and athletically. Through participation in our sports programs, our student-athletes will also be provided with opportunities to experience and develop life skill such as leadership, teamwork, dedication, and discipline. Allowable costs: The allowable costs without specific approval from the Texas Education Agency are as follows: a. Equipment purchases directly related to student athletic participation. b. Equipment purchases necessary to prepare student athletes for competition. c. Equipment purchases which are necessary to provide a safe environment for our student athletes. d. Supplies which are deemed necessary for success in athletic competition. e. Supplies which are deemed necessary for the safety of our student athletes. f. Travel and meal purchases necessary for out of town team travel. g. Travel and meal purchases necessary for coaches out of town travel. h. Award purchases which are within University Interscholastic League guidelines for student athletes. i. Student Accident Insurance necessary to offset costs which are not presently covered through individual students insurance carriers. j. Entry fees necessary for teams to participate in our of district tournaments/meets. Unallowable Costs: a. Any equipment/supplies that are purchased from vendors, other than those approved by the school district. (Unless approved by Director of Athletics and/or Chief Financial Officer) b. Travel or per diem in excess of approved State rates. c. Contributions and donations to others. d. Field trips for entertainment or recreational purposes. 21

30 CAREER AND TECHNICAL EDUCATION PROGRAM Background: Each eligible recipient that receives an allotment under the grant shall use such funds allocated to develop new or improve existing career and technical education, with the full participation of individuals who are members of special populations. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows: salary for additional counseling personnel to provide a comprehensive career guidance and counseling program where such a program has not been previously provided or to expand and improve the delivery of such a program acquisition of equipment, print, visual, and audio career-guidance resources for use by the counseling team in the delivery of career-development guidance and counseling implementation of a career information center organized and administered by a certified counselor, including the acquisition of a career information delivery system (CIDS), career resource materials, career videotapes or CDs, and other career-guidance and placement materials acquisition of equipment, instructional materials, and resources for the delivery of instruction in careerorientation programs travel for counselor and career-orientation staff development activities directly related to career guidance and placement activities linguistically appropriate CTE programs, services, and activities for individuals, both secondary and adult, who are members of special populations appropriate supplementary services for students who are members of special populations including curriculum modification, equipment modification, supportive personnel, instructional aids and devices, childcare, and transportation career counseling and instructional activities designed to facilitate transition from work-based learning or postsecondary education activities for students who are members of special populations a special populations coordinator, paid in whole or in part with federal funds, who is a certified counselor or teacher to ensure that individuals who are members of special populations are receiving adequate services and occupational skill training development and acquisition of curriculum materials that include the essential knowledge and skills as established by the State Board for CTE acquisition of new or improved instructional resources modification or upgrade equipment to meet current business and industry specifications in-service training of both academic and CTE teachers to integrate academic and career and technical skills The focus of this training will be to develop linguistically appropriate and culturally sensitive methodologies for serving students who are members of special populations supplemental accelerated instruction for students enrolled in CTE programs when such programs are designed to meet the special needs of and enhance the participation of individuals who are members of special populations CTE programs that are strongly tied to economic development efforts in the State programs for both secondary and adult students that address all aspects of an industry in high-skill, highwage, or high-demand occupations acquisition of new materials promoting nontraditional fields provisions of education and training through arrangements with private CTE training institutions, private postsecondary educational institutions, employers, labor organizations, and apprenticeship programs whenever such institutions, employers, labor organizations, or programs can make a significant contribution to accomplishing the objectives of the State plan and can provide substantially equivalent training at a lesser cost or can provide equipment or services not available in public institutions in-service activities for training sponsors from business and industry support for the development and implementation of CTE programs of study and career clusters (i.e., the work of teachers of CTE and academic teachers in implementing relevant CTE programs of study for students) 22

31 administrative costs (limited to 5% of total expenditures) allowable travel expenses (see Travel) acquisition of career interest and aptitude assessment materials and scoring costs, if applicable recruitment and affirmative outreach activities to assure access to quality CTE programs in the most integrated setting possible for students who are members of special populations acquisition of learning styles inventories and scoring costs, if applicable acquisition of new state-of-the-art instructional equipment work-based learning programs, i.e., internship, joint programs, services and activities with communitybased organizations, and apprenticeship programs Funds may not be used to pay students when they are employed and receiving training by a private business or organization. acquisition of linguistically appropriate assessment and other CTE instructional and supportive materials for individuals with limited English proficiency services required in an individualized educational plan (IEP) developed pursuant to Sections 1412, 1414, and 1415 of the Individuals with Disabilities Education Act services necessary to meet the requirements of Section 504 of the Rehabilitation Act of 1973 with respect to ensuring equal access to CTE programs travel for in-service for both academic and CTE teachers and other teachers providing instruction to students who are enrolled in CTE programs when the in-service training is related to integrating academic and CTE Federal funds also may be used to support travel for staff accompanying students attending CTE leadership activities above the local district level. General Unallowable Costs: any purchase order or other encumbrance or obligation placed prior to the approved project beginning date or after the ending dates of the grant any goods or services received prior to the beginning date of the project any goods or services received after expiration of project23 in-state travel or per diem in excess of State rates (also not to exceed actual costs); out-of-state travel in excess of Federal government rates for the locale (also not to exceed actual costs) travel that is required by State Board of Education (SBOE) rules or that does not improve the program (indistrict to visit projects or homes, training station visits, etc.) travel for students who attend CTSO leadership activities an article of equipment that did not have prior approval from TEA student organization and membership dues alcoholic beverages construction, renovation, or remodeling of facilities, including construction supplies field trips furniture consumable supplies, defined as items that are expected to be used within a short period of time, such as office supplies, paper, computer supplies, building and maintenance supplies, and laboratory supplies motorized vehicles trailers expenditures for teacher bonuses food costs work-study programs pre-payment with Perkins funding of travel or registration fees for events that occur after June 30, 2011 reimbursement of personal expenditures incurred before June 30, 2011, for travel or registration fees for events that occur after June 30, 2011 membership fees in professional or social organizations for individual staff insurance coverage for students 23

32 CHILD NUTRITION PROGRAM Background: The mission of the Laredo Independent School District Child Nutrition Program is providing appealing, nutritious, safe meals in a cost effective way that help students learn and be healthy. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows: a. Food purchases and costs directly related to the storage, handling, processing, and transportation and service of food. b. Labor related costs including personnel background checks, physical evaluations, drug testing, phone and travel allowances. c. Other supplies and expendable equipment used directly in the operation of the school food service. Ex.: pots, pans, dishes, linen, mops, etc. d. Non-expendable items (movable property) used directly in preparing, storing or serving school meals. Ex.: ranges, refrigerators, tables, chairs, etc. e. Travel on food service business. f. Memberships, subscriptions, books and audiovisual equipment used to benefit food service. g. Rental of food storage facilities or equipment as required for program needs. h. Cash registers, adding machines, typewriters, communication equipment and other office equipment used exclusively for the food service operations. i. Printing and reproduction equipment or services. j. Employee information publications. k. Automotive equipment used exclusively in transporting food and personnel. l. Services, such as pest control, trash removal, security and janitorial. m. Utilities. n. Advertising for the recruitment of personnel, for the solicitation of bids for the procurement of goods and services required and for the disposal of scrap or surplus materials. o. Attorney s fees under certain conditions. p. Recognition of employee achievements. q. Promotional materials, exhibits relating specifically to the program, and advisory councils related to parental and student involvement. r. Nutrition education literature, supplies, curriculum and staff. s. Cafeteria monitors for SFSP (Summer Food Service Program). Unallowable Costs: a. Purchase land, acquire or construct buildings or make alterations to existing buildings that materially increase the value of capital assets. b. Contributions and donations. c. Entertainment, amusements, social activities, gratuities, and related activities. d. Interest on borrowings. e. Rent or usage fees for district-owned facilities. f. Cafeteria Monitors for National School Lunch and School Breakfast Program g. Personal membership in civic professional, technical and business organizations. h. Foods of minimal nutritional value (ex. candies and carbonated beverages). 24

33 SPECIAL EDUCATION PROGRAM Expenditure Items Adapted Physical Education (APE) Teacher Administrator, General Education AI (Auditory Impairment) Teacher Aide, Auditory Impairment IDEA-B Formula Allowable and Unallowable Expenditures Payroll Costs Class/Object Code 6100 IDEA-B Preschool IDEA-B Formula Deaf IDEA-B Preschool Deaf State Deaf Y Y N N N N N N N N N N Y Y Y Y Y Y Y Y Y Y Y Y Aide, Bus Y Y Y Y Y Y Aide, Extended School Year (ESY), excess cost only Y Y Y Y Y Y Aide, Related Services Y Y Aide, Special Education Y Y Y Y Y Y (Classroom Aide) Aide, Transcription Y Y Y Y Y Y Services ARD/IEP Facilitator Y Y Y Y Y N Art Therapist Y Y N N N N Audiologist Y Y Y Y Y Y Behavior Specialist Y Y Beyond Normal Work Hours/Extra Duty Pay Case Management Personnel Certified Occupational Therapy Assistant (COTA) Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N N N Child Find Coordinator Y Y Y Y Y Y COMS (Certified Y Y Orientation and Mobility Specialist) Counselor Y Y Y Y Y Y Deaf or Hard of Y Y Y Y Y Y Hearing (DHH) Teacher Diagnostician Y Y Y Y Y Y IDEA-C Early Childhood Intervention Deaf 25

34 Director of Special N N N N N N Education Early Intervening Y 4 N N N N Services (EIS) Personnel (must reserve EIS funds) Educational Aide Y Y Y Y Y Y Educational Y Y Y Y Y Y Diagnostician ESY (Extended School Y Y Y Y Y Y Year) Personnel, Excess Cost Only In-home Trainer Y Y Y Y Y Y Interpreter for the Deaf Y Y Y Y Y Y Job Coach Y N Y N Y N Lead Teacher Y Y Y Y Y Y LSSP (Licensed Y Y Y Y Y Y Specialist in School Psychology) LSSP Interns, Y Y Y Y Y Y supervised Music Therapist Y Y N N N N Nurse, School Y Y N N N N (supplemental services only) Occupational Therapist Y Y N N N N Paraprofessional Aide Y Y Y Y Y Y Parent Counselor and Y Y Y Y Y Y Trainer Parent Liaison Y Y Y Y Y Y PEIMS Personnel, Y Y N N N N SPED only Physical Therapist Y Y N N N N Physical Therapy Y Y N N N N Assistant (PTA) Recreational Therapist Y Y N N N N School Nurse Y Y N N N N (supplemental services only) Secretarial/Clerical N N N N 5 N Staff SEMS/SERS Personnel Y Y N N N N SLP (Speech and Y Y Y Y Y Y Language Pathologist) Social Worker Y Y Y Y Y Y Special Education N N N N N N Director Special Education Y Y N N N N Teacher Speech Therapist Y Y Y Y Y Y 26

35 Substitute Y Y Y Y Y Y Substitute for General Y Y Y Y Y Y Education Teacher Attending Special Education-Related Staff Development Activities or Participating in ARD Committee Substitute for Service N N Provider Contracted under Class/Object Code 6200 Summer School N Personnel RtI (Response to 3 3 N N N N Intervention) Personnel Teacher Supervisor Teacher, Adapted Y Y N N N N Physical Education (APE) Teacher, Deaf or Hard Y Y Y Y Y Y of Hearing (DHH) Teacher, Extended Y Y Y Y Y Y School Year (ESY), excess cost only Teacher, Lead Y Y Y Y Y Y Teacher, Special Y Y N N N N Education Teacher, VI Y Y Technology Specialist, Y Y SPED only Transcription Services Y Y Y Y Y Y Provider (CART, C- PRINT, TYPE-WELL) Transition Coordinator Y Y Y Y Y Y Tutor for EIS Y 4 N N N N Tutor for SPED N VAC (Vocational Y N Y N Y N Adjustment Coordinator) VI Teacher Y Y Allowable for deaf fund sources if for a certified interpreter 2Allowable for deaf fund sources with appropriate justification 3IDEA-B funds can be used only for those tiers which include students with disabilities. EIS funds can be used only for nondisabled students who are struggling. 4Preschool funds may be used for EIS services for at-risk children aged 5-21; may not be used for at-risk children aged Type Secrertary/Clerk in the Other line of Part 3 and submit a job description. TEA will review the job description and grant approval on a case-by-case basis. 27

36 6Tutoring (before school, after school, during school breaks) is an allowable cost with IDEA-B funds only if the need for tutoring is determined by the ARD committee as an educational need to meet the goals of the IEP. Progress reports toward IEP goals and objectives will be required. Tutors who provide special education services must be highly qualified and certified in special education. If tutoring is not in the IEP, the same fund source used for nondisabled students must be used for the student with disabilities. If tutoring is used to help a student with disabilities struggling with required statewide assessment, the same fund source used for nondisabled students must be used for the student with disabilities unless the student with disabilities is offered supplemental support. The supplemental support can be paid from IDEA-B funds. Providers of related services must hold appropriate licensure/certification. It is important to keep in mind that IDEA-B funds are supplemental and should in no case supplant State, local, and other Federal funds. If a service is provided to all students, the same fund source must be used for the student with disabilities that is used for the nondisabled student. 7Allowable if not administrative 8See the section on Summer Instruction on page 38. Expenditure Items Assessments/ Evaluations (contracted) Audiologicals (contracted) Audit Costs Required under OMB Circular A- 133 Audit Costs/Services required by the state (Independent Audit) (not required under OMB Circular A-133) Auditory Impairment (AI) Services (contracted) Building Use Fee Child Care for Parent Training Consultants on Topics Not Specific to Special Education (contracted) Curriculum Development for Special Education (contracted) Data Records Management (contracted) Deaf or Hard of Hearing (DHH) IDEA-B Formula Professional and Contracted Services Class/Object Code 6200 IDEA-B Preschool IDEA-B Formula Deaf IDEA-B Preschool Deaf State Deaf Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y N N N N N N Y Y Y Y Y Y N N N N N N Y Y Y Y Y Y N N N N N N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y IDEA-C Early Childhood Intervention Deaf 28

37 Services (contracted) Diagnostic Evaluations (contracted) Direct Services Provider, includes Travel and Per Diem (contracted) Early Intervening Services (EIS) Consultant/Provider (contracted) (must reserve EIS funds) Education Service Center (ESC) Services Equipment Maintenance and Repair (contracted) Evaluations (contracted) Fees for Vocational Training Home-Bound Services (contracted) Independent Audit Costs/Services required by the state (not required under OMB Circular A-133) In-Home Training (contracted) Interpreter (language translation or deaf interpretation) (contracted) Keynote Speakers for Motivation or General/Regular Education Topics (contracted) Legal Fees Maintenance and Repair of Equipment (contracted) Nonpublic Day School Tuition, Excess Costs Nurse/Health Services (contracted) Office Rent Outside Rental Space for Staff Development or Instruction Y Y Y Y Y Y Y Y Y 4 N N N N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y N Y N Y Y Y Y Y Y N N N N N N Y Y Y Y Y Y Y Y Y Y Y Y N N N N N N N N N N N N Y Y Y Y Y Y Y N N N N N Y Y N N N N N N N N N N Y Y Y Y Y Y 29

38 Parent Liaison (contracted) Parent/Private Transportation Contract Professional Staff Development/ Training for Special Education Topic, Includes Travel and Per Diem (contracted) Program Evaluator (contracted) Psychiatric Treatment and Medical Treatment (contracted) Publication and Printing Costs (contracted) RDSPD Fees/Tuition1 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N N N N N Y Y Y Y Y Y Y Y N N N N Related Services Y Y Provider, Includes Travel and Per Diem (contracted) Residential Set Aside Y N N N N N (25%) RtI (Response to 3 3 N N N N Intervention) Personnel Social Work Services Y Y Y Y Y Y (contracted) Staff Development Y Y Y Y Y Y Consultant for Special Education topics, Includes Travel and Per Diem (contracted) Technology Specialist Y Y (contracted) Transcription Services Y Y Y Y Y Y Provider (CART, C- PRINT, TYPE-WELL) (contracted) Transportation contract Y Y Y Y Y Y (parent/ private) Visual Impairment (VI) Y Y Services (contracted) Vocational Training Fees Y N Y N Y N 1Must be assigned specifically to an RDSPD 2Allowable for deaf fund sources with appropriate justification 3IDEA-B funds can be used only for those tiers which include students with disabilities. EIS funds can be used only for nondisabled students who are struggling. 4Preschool funds may be used for EIS services for at-risk children aged 5-21; may not be used for at-risk children aged

39 Expenditure Items Assistive Technology Equipment (noncapitalized) Auditory Trainers (noncapitalized) Books for College Credit for Staff Cameras or Camcorders for SPED Instructional Use (noncapitalized) Cellular Phones (noncapitalized) Classroom Supplies, Routine Clothing, Uniforms or Shoes Copiers (noncapitalized) Computer Hardware/ Software & Peripherals for Administrative or Clerical Use (noncapitalized) Computer Hardware/ Software & Peripherals for Assessment (noncapitalized) Computer Hardware/ Software & Peripherals for EIS, only with EIS funds (noncapitalized) Computer Hardware/ Software & Peripherals for Case Management, Data Collection, Record Keeping, SPED only (noncapitalized) Computer Hardware/ Software & Peripherals and Adaptive Devices for Student Use, SPED Only (noncapitalized) Computer Hardware/ Software & Peripherals for Teacher Use, SPED Instructional Use Only; IDEA-B Formula Supplies and Materials Class/Object Code 6300 IDEA-B Preschool IDEA-B Formula Deaf IDEA-B Preschool Deaf State Deaf Y Y Y Y Y Y Y Y Y Y Y Y N N N N N N Y Y Y Y Y Y N N N N N N N N N N N N N N N N N N N N N N N N Y Y Y Y Y Y Y 4 N N N N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y IDEA-C Early Childhood Intervention Deaf 31

40 Must Be Supplemental (noncapitalized) Computer Hardware/ N N N N N N Software & Peripherals to Teach Computer Literacy (noncapitalized) Costs Associated with Y Y Y Y Y Y Operating an Advisory Council or Committee (including postage) DVD Players for Y Y Y Y Y Y Instructional Activities Unique to SPED (noncapitalized) EIS Technology Y 4 N N N N Hardware, Software, Supplies and Materials; Only with EIS Funds (noncapitalized) Equipment, Y Y Y Y Y Y Instructional, SPED Only (noncapitalized) Eyeglasses N N N N N N (noncapitalized) FAX Machine for N N N N N N Administrative or Clerical Use (noncapitalized) FAX Machine for Case Y Y Y Y Y Y Management/ Assessment/ARD Meetings; Must Be Supplemental (noncapitalized) Food and Beverages Food That Implements Y Y Y Y Y Y IEP Objectives Furniture, Instructional, Y Y Y Y Y Y SPED Only (noncapitalized) Hearing Aids N N N N N N (noncapitalized) Improvements Which Y Y Y Y Y Y Materially Increase Value or Useful Life of Noncapitalized Assets, If Purchased Originally with Applicable Fund Source Individually Prescribed N N N N N N Prosthesis or Equipment (noncapitalized) Laminators for Routine Office Use N N N N N N 32

41 (noncapitalized) Laminators for Y Y Y Y Y Y Specialized Instruction (noncapitalized) Life Skills Appliances, Y Y Y Y Y Y Equipment, Furniture (noncapitalized) Loaner Hearing Aids Y Y Y Y Y Y (in school only) (noncapitalized) Medically Prescribed N N N N N N Equipment (noncapitalized) Office and Clerical N N N N N N Supplies, Routine Office Furniture or N N N N N N Equipment (noncapitalized) Personal Data Assistant (PDA) for special education (noncapitalized) Physical Therapy/ Y Y N N N N Occupational Therapy Equipment (noncapitalized) Playground Equipment Y Y N N N N (adaptive for SPED) (noncapitalized) Portable Building Y Y N Requires Specific Approval (noncapitalized) -see Part 11 Postage (allowable only N N N N N N for Advisory Council or Committee) Printers (noncapitalized) Printing Materials, Y Y Y Y Y Y SPED Only Professional Books and Y Y Y Y Y Y Magazines, SPED Only Routine Classroom N N N N N N Furniture (noncapitalized) Routine Classroom N N N N N N Supplies Routine Office Supplies N N N N N N Servers Dedicated to Y Y Y Y Y Y SPED Case Management (noncapitalized) Software Packages Y Y Y Y Y Y 33

42 Unique to SPED (noncapitalized) State Adopted N N N N N N Textbooks Supplemental Y Y Y Y Y Y Textbooks/CDs/DVDs Supplies and Materials Y 4 N N N N for EIS, Only with EIS Funds (noncapitalized) Supplies and Materials Y Y Y Y Y Y for Instructional, Assessment, and Staff Development Activities, SPED Only (noncapitalized) Televisions for Y Y Y Y Y Y Instructional Activities Unique to SPED (noncapitalized) Token Wages Y Y Y Y Y Y (noncash Incentives only) VCRs for Instructional Y Y Y Y Y Y Activities Unique to SPED (noncapitalized) Wheelchairs (in school use only) (noncapitalized) Y Y N N N N 1See Guidelines Related to Specific Costs 2Allowable for deaf fund sources with appropriate justification 3Allowable only with appropriate justification 4Preschool funds may be used for EIS services for at-risk children aged 5-21; may not be used for at-risk children aged 3-4. Expenditure Items IDEA-B Formula Other Operating Costs Class/Object Code 6400 IDEA-B Preschool IDEA-B Formula Deaf 34 IDEA-B Preschool Deaf State Deaf Child Care for Parent Y Y Y Y Y Y Training Co-curricular and Y Y Y Y Y Y Extracurricular Expenses, Travel and Per Diem (includes Special Olympics) Conference Registration Y Y Y Y Y Y Fees for Special Education Training Events Educational Field Trip Y Y Y Y Y Y IDEA-C Early Childhood Intervention Deaf

43 Transportation EIS Travel, Y Y N N N N Registration, and Per Diem to Attend EIS Related Training Events Extracurricular Y Y Y Y Y Y Expenses, Travel and Per Diem In-district/SSA Staff Y Y Y Y Y Y Travel Insurance and Y Y Y Y Y Y Indemnification Media Advertisement Y Y N N N Y for Child Identification Membership Dues in Y Y Y Y Y Y Business, Professional, or Technical Organizations (only in name of LEA or charter school; not in name of individual) Membership Dues in N N N N N N Civic or Community Organizations Newspaper Y Y Y Y Y Y Advertisements Related to Special Education 1Nonemployee Y Y Y Y Y Y Stipends (includes student employment) Out-of-State Travel, Y Y N N N N Must Be Reasonable and Event Unavailable In-State Publication and Printing Y Y Y Y Y Y Costs 1RDSPD Fee/Tuition Y Y N N N N Special Olympics Y Y Y Y Y Y (registration fees, transportation and/or travel and per diem) Stipends for Y Y Y Y Y Y nonemployees 1Student Employment Y N Y N Y N Student or Staff Y Y Y Y Y Y Transportation Costs, Excess Costs Only Transportation, Excess Y Y Y Y Y Y Costs Only Travel, Registration, and Per Diem to Attend Special Education Training Events (Including Joint Y Y Y Y Y Y 35

44 Training for Regular and Special Educators on Topics Pertaining to the Education of Students with Disabilities) Tuition/Books for College Credit 1See program guidelines related to student employment 2IDEA-B funds can be used to provide tuition and books or stipends for established special education teachers to acquire additional courses to become highly qualified. In this case, the LEA must have a Highly Qualified Continuous Improvement Plan that addresses this need. (There is another fund source that may be used instead of IDEA-B funds for deaf education certification. ESC 17, in collaboration with Texas Tech University, has a nontraditional online deaf education certification program. See IDEA-B funds may also be used for general education teachers to become certified in special education if the teachers will be assigned to teach special education once they become certified. IDEA-B funds cannot be used to provide tuition and books or stipends for individuals whose purpose is to obtain a degree. IDEA-B funds may be used for tuition and books or stipends for special education personnel to attend a college course for professional development. The professional development is also allowable for general education personnel, provided the course focuses on special education, regardless of whether the general education teacher will be assigned to teach special education or remain in general education. In using these funds for college courses, it is important to keep in mind the federal cost principles that costs must be reasonable and necessary. For example, it may be more cost effective to have a consultant provide professional development to multiple teachers at one time rather than to pay for one teacher to attend a college course. In all these cases, if books are purchased with these funds, the books remain the property of the LEA and cannot be considered the personal property of the individual who took the course. 36

45 STATE BILINGUAL / ENGLISH AS A SECOND LANGUAGE PROGRAM Introduction: The Laredo Independent School District Bilingual/ESL Education Program is a full-time program of dual language instruction that provides for learning academic skills in the primary language of the students of limited English proficiency who are enrolled in the program and provides for carefully structured and sequences while incorporating the linguistic and cultural aspects of the student s background. The Bilingual Education Program focuses on the individual student s need, the vision of the district s superintendent to see that every student becomes a functional bilingual-biliterate student and that the requirements stipulated by the Texas Education Administrative and Education Code are followed. The instructional goals are. 1. To provide an instructional program for all children which ensures fluency in English and Spanish, dual literacy and high academic achievement in all areas of the curriculum by the 12 th grade. 2. To provide the limited English proficient (LEP) students with an opportunity to achieve academic success through the use of the native language while they gain proficiency in English language skills; 3. To develop informational programs and materials for all schools and community at large that explains and supports the need for quality education in two languages. 4. To develop an intense leadership awareness program for administrators, school board members, parents and other local community members in the philosophy and theories which support the need for high quality bilingual programs; 5. To develop a comprehensive staff development program for bilingual/esl certified teachers and other instructional staff in best methods of instruction and assessment of bilingual students; 6. To participate in the development a challenging and culturally relevant curriculum in English and Spanish; 7. To participate in cultural arts programs for schools and community that enhance self-esteem and cultural pride of students; 8. To utilize student assessment data to monitor students language development and academic progress; 9. To foster and support a parent-teacher partnership in which the parents play an active role in the educational process of their children; 10. To collaborate with other special programs staff to maximize resources in meeting the needs of all students; 11. To monitor and evaluate the effectiveness of the bilingual/esl education program on a yearly basis Bilingual Education Allotment b) Funds allocated under this section, other than an indirect cost allotment established under State Board of Education rule, must be used in providing bilingual education or special language programs under Subchapter B, Chapter 29, and must be accounted for under existing agency reporting and auditing procedures. c) A district s bilingual education or special language allocation may be used only for program and student evaluation, instructional materials and equipment, staff development, supplemental staff expenses, salary supplements for teachers, and other supplies required for quality instruction and smaller class size. Allowable Use of Funds: Direct cost for educational services provided to limited English proficient students above and beyond the direct cost for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include but are not limited to the following items. CAVEAT: You should be able to respond appropriately to and maintain documentation for each of the following questions to determine whether expenditures from State Bilingual (199) or Title III (263) would be allowable: 1. Is the program, activity, or strategy reasonable and necessary to carry out the intent and purpose of the Bilingual/ESL Program? 37

46 2. Is the activity and strategy for the proposed use of funds reasonable and necessary to carry out the intent and purpose of the program? 3. Does the program, activity, or strategy address a need previously identified in the campus Comprehensive Needs Assessment and stated in your C.I.P.? 4. Does the activity and strategy for the proposed use of funds address an identified and prioritized need documented in the Campus Improvement Plan? 5. Is the activity and strategy for the proposed use of funds described in the Campus Improvement Plan? 6. Is the activity and strategy for the proposed use of funds supplemental to the regular education provided to bilingual education students and enable the district to implement a bilingual education program pursuant to Subchapter B, Chapter 29 of the Texas Education Code? 7. Is the district incurring the same cost to purchase the same good(s) or service(s) to implement the same or comparable activity and strategy for its regular instructional program (i.e., foundation curriculum and enrichment curriculum)? 8. What activity are they performing with this piece of equipment that is related to bilingual education program and to meet the success of the LEP/ELL students? 9. How will the program, activity, or strategy be evaluated to measure a positive impact on the English language acquisition and academic achievement of LEP/ELL students? 10. Is the program, activity, or strategy supplemental to other Federal and non-federal programs? Expenditures Function 11 Instructional Equipment of instructional nature having an acquisition cost of less than $5,000 and specifically documented in C.I.P via goals and objectives and stated services. Evaluation instruments (measures) such as the Pre-IPT, Pre-LAS, LAS Links, LAS Links R/W, etc. as required by law for the Bilingual/ESL/Title III/Immigrant Programs. Instructional materials and supplies costing less than $5,000, per article are considered to be supplies and must be designated and documented in C.I.P. as part of Bilingual/ESL services and approved prior to ordering. Dual purpose paper (not to exceed 5% of school allotment in this line item). Subscriptions to professional periodicals (when benefit is related to bilingual/esl program only) and must be documented as part of objectives and services in the C.I.P. Equipment having an acquisition cost of $5,000, or more, per article must be reviewed and approved by the Bilingual/ESL Department first. Must be part of Campus Needs Assessment and C.I.P. Concentrated staff resources explicitly and fiscally identified in Campus Needs Assessment and C.I.P. s goals, objectives and services addressing LEP students. Classroom teachers for individualized instruction explicitly and fiscally identified and documented in Campus Needs Assessment and C.I.P s goals, objectives and services. Additional classroom teachers as a result of reduction of class size but specifically stated and documented in Campus Needs Assessment and C.I.P. Teacher aides working specifically and exclusively with LEP/ELL students in the classroom on a dedicated/focused and specific basis and explicitly and fiscally documented in Campus Needs Assessment and C.I.P. Clerks working exclusively in the identification, testing, recording, maintaining information on home and family information, tests results and school performances and documented in Campus Needs Assessment and C.I.P. Tutors working exclusively with LEP/ELL students and documented in Campus Needs Assessment and C.I.P. Expenditures Function 12 Instructional Resources and Media Services Books (of Literature/Literacy nature) (no less than 75% of supplies/materials allocation.) for the Bilingual/ESL classroom. Literature ordered can be only from companies exclusively under contract for the Bilingual/ESL Program or from Sole Source companies. These Sole Source Companies must have a letter already on file at Procurement Department, or such a letter must accompany the campus order. These orders must be approved by the Bilingual Department first. 38

47 Subscriptions to professional periodicals (when benefit is related to bilingual/esl program only) and must be documented as part of goals, objectives and services documented in the Campus Needs Assessment and C.I.P. Equipment having an acquisition cost of $5,000, or more, per article must be reviewed and approved by the Bilingual Department first and must be specifically related to Bilingual/ESL campus program goals, objectives and services for LEP/ELL students and documented in Campus Needs Assessment and C.I.P. Computer software that is directly related to Bilingual/ESL program and LEP/ELL students and that have been stated and documented in the Campus Needs Assessment and CIP but must be reviewed by the Technology Department. Expenditures Function 13 Curriculum Development and Instructional Staff Development. Compensation for personnel services (Extra Duty Pay/Supplemental Pay) only if services are documented in the Needs Assessment and the C.I.P. goals, objectives and services. Conferences/meetings (when directly related to Bilingual/ESL Program need to be approved by the Bilingual Department first) and must be specifically related to Bilingual/ESL campus program goals, objectives and services as stated in Needs Assessment and CIP. Professional consultant services for Bilingual/ESL staff development need to be reviewed by the Bilingual Department. Description of services must already be stated and documented as part of the Needs Assessment and CIP goals, objectives, and activities/services for Bilingual/ESL campus program before services are provided. This must follow official Procurement Department requirements Travel costs (at state rates in current appropriations bill or local policy, whichever is less) while on official business incidental to Bilingual/ESL program only), whether in-state or out-of-state. Must be approved by Bilingual Department and objective of travel must be stated and documented in Campus Needs Assessment and C.I.P. If out-of state, criteria must be followed and superintendent s permission must be obtained and, of course, stated in CIP. Equipment having an acquisition cost of $5,000, or more, per article must be reviewed and approved by the Bilingual Department first and must be specifically and exclusively related to Bilingual/ESL program goals, objectives and activities as stated in the Campus Needs Assessment and C.I.P. Research-based programs, activities, or strategies for (Art, Foreign Language, Individualized Instruction, Mathematics, Reading or Language arts, Science, Small group instruction, Social Studies, Writing). Expenditures Function 21 Instructional Leadership Evaluators (Professional) of Bilingual/ESL Program need to be approved by the Bilingual Department first and must be explicitly and fiscally stated and documented in campus Needs Assessment and CIP and procedures must follow official Procurement Department requirements. o NOTE: Regarding Bilingual/ESL funds, if a campus is making a transfer within line items or if an amendment is desired, then these transactions must be reviewed and approved by the Bilingual/ESL Department. If the transfer and/or amendment require a revision in the CIP, then an amendment plan must be submitted to the Finance Department. Allowable Costs: Generally, federal funds may be used to supplement the following: o Research-based programs, activities or strategies for Arts, Foreign Language, Individualized Instruction, Mathematics, Reading or Language Arts, Science, Small group instruction, Social Studies, Writing o Advisory councils or committees o Computer-aided instruction o Extended-learning opportunities o Parental involvement activities o Professional development o Stipends for non-employees o Tutorials o Expenditures of meals for parents and/or students reasonable, in cost, necessary to accomplish program objectives, and that this be an integral part of the instructional program. o Membership in business, technical and professional organizations 39

48 o o o o o o o o o Subscriptions to business professional and technical periodicals Membership in civic and community social organizations, if approved Light lunch during an all-day meeting or training session: Light lunch for participants who are cloistered in an all-day (i.e., at least six-hour) meeting or training session. The grantee must document that it was impractical for participants to obtain lunch on their own (e.g., due to isolated location and/or distance to eateries) and that their attendance at the meeting/training session was essential to accomplishing the objectives of the grant. The grantee must maintain an agenda that clearly identifies the topics discussed during the meeting/training session and the time allotted to each topic, including the lunch period. Only a nominal amount of grant funds may be used per participant. Working lunch during an all-day meeting or training session: Light meals during a working lunch. A working lunch is defined as an activity in which staff or participants are engaged in exercises/activities during the normal meal time as stated on an agenda and in which no other opportunity for a meal is provided. The grantee must maintain an agenda that clearly identifies the exercise or activity that the participants are engaged in and should retain a representative sample of the work product, if any, that was generated as a result of the working session. Only a nominal amount of grant funds may be used per staff/participant. Nutritional snacks for students in extended day (i.e., after-school) programs. Nutritional snacks for children in child care while parents are participating in grant activities. Food necessary to conduct nutrition education programs for parents. Parent involvement activities where refreshments are necessary to encourage participation/attendance by parents, such as in low-income areas, and thus meet program activities. Expenditures must be reasonable, in cost, necessary to accomplish program objectives, and an integral part of the instructional program. Unallowable Costs: Air travel by other than the commercial airlines. Alcoholic beverages. Bad debts. Contributions and donations to others. Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program. Entertainment, including amusement, diversion, and social activities.( e.i., Bolitas, the Clown ) Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL Program. Food cost: (Must follow official Procurement Department requirements.) o Any food costs that are not necessary to accomplish the objective of the Bilingual/ESL program and are not reasonable in cost. Fund raising Gifts or items that appear to be gifts or that are gifts. (Example: Attitude Stickers, ribbons; sticker for TAKS, T-shirt, etc.) Hospitality rooms. Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered Instruction. Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program activities but related to other activities of the school and not specifically documented in goals, objectives and services for Bilingual/ESL Program in campus needs assessment and CIP. Promotional items ( T-Shirts, Caps, Tote bags, Key Chains, Imprinted Pen & Pencils) Souvenirs. Furniture that is the district s obligation. ( Teachers desk, students desks and tables and chairs) Equipment of instructional nature not related to the Bilingual/ESL Program and specific to the LEP/ELL students. Computer software not related to Bilingual/ESL Program and specific to the LEP/ELL students. Instructional materials and supplies not related to the Bilingual/ESL Program. (office supplies) Dual purpose paper not for the Bilingual/ESL Program.(example: paper for entire school) Travel costs (in-state or out-of state) not related to Bilingual/ESL Program and not benefiting the LEP/ELL student. 40

49 Any costs not related to the administration/management of the Bilingual/ESL Program. Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not Sole Source. Upkeep and repair to instructional materials and equipment in the classroom used for instruction of LEP/ELL students. Award Ceremonies Commencement and Convocations Charitable contributions and donations Employee service awards Entertainment Field trips for non-instructional purposes and not related to Bilingual/ESL Program Fines, penalties, damages and other settlements General government expenses Gratuities or tips Memorabilia Social Activities Student of the Month medals, Ribbons, Pencils, Pens, Certificate Perfect Attendance Ribbons, Pencils, Pens, Medals, Certificate Honor Roll Ribbons, Pencils, Pens, Medals, Certificate All state choir and band Athletic expenses Audio Visual Equipment for School Board room Banquets Barbeque Pits Bicycles Entertainment and/or gifts for school board members Filing cabinets not for Bilingual clerks or not for Bilingual Classroom Boats Bronze statues Campus public announcement system Clowns ( Bolitas ) Cost for play off games Door prizes Community fish fry Flat screens for all principals and administrators Floral arrangements IPods and/or IPod Docks Laminating Machines Lawn Equipment Logo Imprinted door mats Mail boxes MP3 players Murals Roller skates School marquees Transportation cost for athletics, band, Fine Arts UIL expenses Wooden door wreaths Meals (Breakfast) Mobile computer stations Moonwalks Scoreboard for the gymnasium Solar screens 41

50 Electric stapler Stow-away carts Office supplies Full meals for parents and/or students are not allowable Meals for any event in which a guest speaker conducts a presentation Any food costs not necessary to accomplish the objectives of the Bilingual/ESL Program Refreshments of any kind, including beverages, breaks and snack foods, for staff meetings/functions Outdoor paints Water coolers Monogrammed shirts and canvas bags Name plates for desks Furniture and supplies for the clinic, principal s office, teacher s desk, what district should buy. Refreshments of any kind, including beverages, breaks, and snack foods, for staff meetings/staff trainings. Refreshments or meals at an awards banquet/function. Any food costs not necessary to accomplish the objective of the grant program. Any event in which a guest speaker or other individual conducts a presentation. Breakfast Potentially Questionable Uses: Duplicating Paper (for the entire campus) Educational Software (for the entire campus) Field Trips with related lessons Cultural Events Projectors Walkie Talkies Snacks for after-school tutoring when the LEA receives CNP funds for after school snacks Staff development for administrative staff s certification requirement Entertainment and/or gifts for school board members Full meals for parents and/or students are not allowable for these purposes under any circumstances. Kraft Paper Intended Program Beneficiaries: All Limited English Proficient (LEP)/English Language Learner (ELL) Students 42

51 TWO WAY DUAL LANGUAGE IMMERSION BILINGUAL EDUCATION PROGRAM Introduction: The Laredo Independent School District implements a Two-Way/Dual Language Immersion Bilingual Program at Bruni Elementary and another at C.M. Macdonell Elementary. The two schools face cultural issues and economic disparities that other schools in Texas may not be confronted with. The Two-Way Dual Language Immersion Bilingual Program focuses strongly on removing all barriers that impede equitable participation by all students. Some of the disadvantages that these two communities face include: (1) Cultural, linguistic, and economic diversities (2) high quantity of learning disabilities; (3) high mobility rate for students and their families; (4) lack of transportation for program activities; (5) gender-specific biases; and (6) a lack of accessible physical structures for the physically disabled. There is a great need for programs that ensure that all students reach high levels of academic achievement while closing the achievement gap among all student populations. The State of Texas mandates that all schools implement an inclusion program for all students to achieve the same high standards regardless of gender, race, national origin, color, disability or age. Dual Language Programs ensure this level of achievement, and, consequently, have sparked awareness among parents, community members, and educators all over Texas. Districts are now investigating Dual Language Programs as they have recognized the need for such programs. At Laredo I.S.D. we implement a Two-Way Dual Language Immersion Bilingual Program which includes the following critical features: (1) integration of Dual Language Program with other programs in the school, (2) add new language and cultural skills while continuing to develop the students existing language and cultural skills, (3) high expectations in both languages, (4) bilingualism for both Spanish and English speakers (5) separation of languages for instruction, (6) promotion of equity in both languages, (7) home-school-community collaboration in both languages (8) family and community involvement, (9) high quality instructional personnel, (10) reflective and responsive teachers to meet diverse student needs, (11) effective leadership to ensure program success, (12) professional development for teachers and administrators, (13) student assessment in two languages, (14) and program evaluation. Presently, 99.1% of the student population in these two schools is Hispanic. The enrollment of students with disabilities varies, and accommodations are made. Dual Language Immersion Programs not only promise that students will become bilingual, but it also offers all students the opportunity to participate and thrive in world communities and compete in a global economy. Intended Program Beneficiaries: Students at A.M. Bruni Elementary and C.M. Macdonell Elementary Allowable Costs: Direct costs for educational services provided to limited English proficient students above and beyond the direct cost for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the Campuses Needs Assessments and C.I.Ps. as State Bilingual Program. (See Allowable, Unallowable and Questionable Costs on State Bilingual /ESL Program.) 43

52 STATE COMPENSATORY EDUCATION PROGRAM The purpose of the State Compensatory Education (SCE) program is to reduce the dropout rate and increase the academic performance of students identified as being at risk of dropping out of school. In 2001, Senate Bill 702 amended the sections of the Texas Education Code that govern the State Compensatory Education Program in the following ways: Senate Bill 702 changed the state criteria for identifying students at risk of dropping out of school and requires school districts to use student performance data resulting from the basic skills assessment instruments and achievement tests administered under Subchapter B, Chapter 39, to design and implement appropriate compensatory, intensive, or accelerated instructional services for students at risk of dropping out of school that will enable these students to be performing at grade level at the conclusion of the next regular school term. Senate Bill 702 allows for the use of local criteria for identifying students at risk of dropping out of school; however, the criteria must be approved by the local board of trustees and the number of students served using local criteria is limited to 10 percent of the number of students who met the state criteria for students at risk of dropping out of school and who were served in the SCE program in the preceding school year. Senate Bill 702 requires each school district to evaluate and document the effectiveness of the SCE program in reducing any disparity in performance on assessment instruments administered under Subchapter B, Chapter 39, or any disparity in the rates of high school completion between students at risk of dropping out of school and all other district students. Senate Bill 702 specifically states that SCE funds, other than the indirect cost allotment that may not exceed 15 percent, may be used only to meet the costs of providing (1) a supplemental compensatory, intensive, or accelerated instruction program under Section ; or (2) an alternative education program established under Section ; or (3) support to a program eligible under Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended, at a campus at which at least 50 percent of the students are educationally disadvantaged. Senate Bill 702 restricts the amount of SCE funds that a district may use to fund disciplinary AEPs to 18 percent of the district s SCE Foundation School Program (FSP) allotment. Beginning in school year , Senate Bill 702 requires the Commissioner by rule to adopt accountability measure to be used in assessing the progress of students who have failed to perform satisfactorily in the preceding school year on an assessment instrument required under Section (a), (c), or (1). In addition, the Agency, in determining a district accreditation rating, shall consider the progress of students who have failed to perform satisfactorily in the preceding school year on an assessment instrument required under Section (a), (c), or (1). Students who are in at-risk situations, are students under 21 years of age that meet the following criteria: who was not advanced from one grade to the next for one or more years in grades 7-12, with an average below 70 in 2 or more foundation courses during a semester preceding or current school year ( or ) has performed unsatisfactorily on TAAS and has not achieved 110% on subsequent administrations in grades K-3, who performed unsatisfactorily on a readiness test or assessment instrument during who is pregnant or is a parent has been placed in alternative education program in preceding or current school year ( or ) has been expelled during preceding or current school year who is currently on parole, probation, deferred prosecution or other conditional release 44

53 previously reported on PEIMS to have dropped out of school who is a student of limited English proficiency who is in custody or care of Department of Protective and Regulatory Services or who, during current school year, is referred to the department by school official, officer of juvenile court, or law enforcement who is homeless who resides in residential placement facility (within district) in current school year State Compensatory Education Program Audits Districts are required to engage an independent auditor to apply agreed-upon procedures in evaluating the District s administration s compliance with State Compensatory Education requirements. The major areas requiring testing in relation to State Compensatory Education in a district are as follows: Budgetary Process Were Appropriations for State Compensatory Education stated in budget documents distributed to budget managers (including principals), and equal to or greater than 85% of the estimated compensatory education allotment? Were they in alignment with supplemental FTEs and supplemental financial resources for each campus in accordance with amounts stated in the district/campus improvement plans? Did budget documents distributed to budget managers include budget amendments in alignment with modifications to district/campus improvement plans? Did the district evaluate the effectiveness of strategies involving students at risk of dropping out of school in order to consider potential benefits from possible realignment of staff and financial resources for intensive, compensatory, and accelerated instructional services in relation to resource allocations of the previous school year and fiscal year? State Compensatory Education Allotment Was there a significant or unusual variance in the current year s allotment as compared to the prior year s allotment and/or budget? How is this explained? Allowable Expenditures Was there a significant or unusual variance between the previous year s and current year s expenditures? How is this explained? Were actual expenditures recorded in the district s accounting records attributed to State Compensatory Education equal to or in excess of 85% of the state compensatory education FSP program allotment? Were these expenditures aligned with supplemental FTEs and supplemental financial resources (plus basic services for DAEPs, as applicable, limited to 18% of the state compensatory education allotment) for each campus, in accordance with amounts shown on district/campus improvement plans? District/Campus Improvement Plans Were district/campus improvement plans updated at least annually and did they contain the required components, in accordance with Sections , Texas Education Code? Participation by Eligible Students Are the district s procedures for identifying students at risk of dropping out of school in compliance with Section , Texas Education Code? Were the identified students at risk of dropping out of school communicated to classroom teachers assigned to specific accelerated, intensive and compensatory instructional settings and strategies that were documented in the district/campus improvement plans? Were supplemental costs for disciplinary alternative education programs established under Section recorded in accounting records according to standards for attribution of costs to this program area? Were supplemental costs for alternative education programs (nondisciplinary) recorded in accounting records according to standards for attribution of costs to this program area? 45

54 Did the district establish staffing ratios and financial allocation standards for basic education program services (plus basic services for disciplinary alternative education, as applicable), communicated to campus principals and other district/campus staff, and consistently used as a basis for attributing supplemental costs to Program Intent Code 24, Accelerated Instruction? The Agreed-Upon Procedures Audit will be conducted annually. An internal audit will be conducted by the district s Grants and Procurement Compliance Officer twice a year (Fall and Spring). The procedures applied by the internal audit will be consistent with the procedures followed in the Agreed-Upon Procedures Audit. District/Campus Improvement Plans The Texas Education Code requires each school district (including charter schools) to have a district and campus improvement plan. The state compensatory education program must be described in the campus improvement plan if the program is implemented at the campus level or be described in the district improvement plan if the state compensatory education program is implemented districtwide. Law required the district/campus improvement plan; it is the primary record supporting expenditures attributed to the state compensatory education program. In determining the appropriate accelerated, intensive compensatory program and/or services, districts must use student performance data from the TAAS and other appropriate assessment instruments and achievement tests administered under subchapter B, Chapter 39 of the Texas Education Code. The district must design the state compensatory education program based on the identified needs of students at risk or dropping out of school. In addressing the needs of students at risk of dropping out of school, the district and/or campus improvement plan, as appropriate, must include the following; o Total amount of state compensatory education funds allocated for resources and staff o Comprehensive needs assessment o Identified strategies o Supplemental financial resources for state compensatory education o Supplemental FTEs for state compensatory education o Measurable performance objectives o Timelines for monitoring strategies o Formative and summative evaluation criteria State compensatory education resources must be redirected when evaluations indicate that programs and/or services are unsuccessful in producing desired results for students at risk of dropping out of school. Supplemental Program under Section SCE costs may only supplement the cost of the regular education program and may only be used for costs of programs and/or services that are supplemental to the regular education program and are designed for students at risk of dropping out of school. Districts are prohibited from using FSP compensatory education resource allocations for students at risk of dropping out of school to supplant resource allocations for the regular education program. Important aspects of implementing the SCE program: Program must supplement the regular education program Strategies, budget, and the number of supplemental FTEs must be identified in the CIP Designed to reduce dropout rate for students in at-risk situations Designed to improve performance (on the state standard) of students in at-risk situations May not serve more than 10 percent of the number of students meeting state criteria by using local criteria Evaluated locally The term regular education program applies to basic instructional services to which all eligible students are entitled. At a minimum, the Regular Education Program consists of the following required curriculum for each school district that serves grades K-12: 46

55 1. A foundation curriculum that includes: English language arts Mathematics Science Social Studies, consisting of Texas, United States, and world history, government, and geography and 2. An enrichment curriculum that includes: To the extent possible, languages other than English Health Physical education Fine arts Economics, with an emphasis on the free enterprise system and its benefits Career and technology education and Technology applications Allowable Costs: Direct costs of educational services provided to students in at-risk situations above the direct costs for students in the regular education program that are attributable to State Compensatory Education (SCE) under the various function codes may include but are not limited to the following items. The allowable costs without specific approval from the Texas Education agency but must be documented specifically and fiscally in the Campus Improvement Plan (C.I.P.) and approved by the S.C.E. Department are as follows: Expenditures Function 11-Instruction Concentrated staff resources explicitly and fiscally identified in campus C.I.P. s goals, objectives and services addressing at-risk students. o Classroom teachers for individualized instruction explicitly and fiscally identified and documented in campus C.I.P s goals, objectives and services. o Additional classroom teachers as a result of reduction of class size but specifically stated and documented in C.I.P. o Teacher aides working specifically and exclusively with at-risk students in the classroom on a dedicated / focused and specific basis and explicitly and fiscally documented in C.I.P. o Specialized instructional supplies and materials geared for the at-risk student must be approved by the SCE Department Extension of the instructional workday and/or year as stated and documented in the District Improvement Plan (D.I.P) and C.I.P. Individual and small group tutorials for at-risk students. Teachers delivering instruction (distance learning) by telecommunications, television, satellite, etc. if explicitly and fiscally identified and documented in D.I.P. or C.I.P. TI-IN services provided by education service center. Upkeep and repair to instructional materials and equipment in the classroom used for instruction of at-risk students. Educational field trips for at-risk students when directly related to a teacher s lesson as part of classroom instruction but must be approved by the S.C.E. Department first. Instructional computer labs, supplies for the lab, etc. that go beyond regular classroom instruction and are directed exclusively for identified at-risk students and are documented explicitly and fiscally in C.I.P. Individualized computer-assisted instruction as per C.I.P. description, etc. TAKS remediation, tutorial classes, explicitly and fiscally stated and documented in C.I.P. Dropout recovery/dropout prevention services explicitly and fiscally stated and documented in C.I.P. One-half or full day pre-kindergarten programs for students in at-risk situations. Homebound Programs described as assisting the at-risk student and explicitly and fiscally documented in C.I.P and D.I.P. by appropriate personnel. 47

56 Remedial Programs which are described as assisting the at risk students explicitly and fiscally documented in C.I.P. Summer/Intersession programs serving students in at-risk situations. GED programs. Teen/Pregnant/Parenting programs explicitly and fiscally stated and documented in C.I.P. and D.I.P. Drug Education Program described explicitly and fiscally and documented in the C.I.P. as targeting the at-risk students. Improvements and enhancements to programs for the limited English proficiency (LEP) students as per C.I.P. description and justification, etc. Mentorship programs targeting students in at-risk situations. In-school suspension programs as per description in C.I.P., explicitly and fiscally stated and documented. Testing materials for tests developed and administered by local teachers. Discipline Alternative Education Program (DAEP) (18% of SCE total funds) Expenditure Function 12-Instructional Resources and Media Services Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 12, Instructional Resources and Media Services, may include but are not limited to: Library books, films, video cassettes, CD ROM disks, and other media that are maintained by a resource center or library. Documented and targeted assistance at building individuals abilities in the use of library books and materials if explicitly and fiscally stated and documented in C.I.P. Media and living science services provided by an education service center. Expenditure Function 13-Curriculum Development and Instructional Staff Development Direct costs for educational services provided to students in at-risk situations above costs for students in the regular education program that are attributable to State Compensatory Education under function 13, Curriculum Development and Instructional Staff Development, may include but are not limited to: Staff that research and develop innovative, new or modified instruction may be paid supplementary funds, if this is documented in C.I.P. Fees for outside consultants conducting in-service training or staff development for instructional and instructional-related staff for at-risk students, if documented in C.I.P. and with prior reviewed and approval by the S.C.E. Department. Staff who prepare and/or conduct in-service training or staff development for instructional and instructionalrelated staff for at-risk students may be funded with supplementary funds but must be documented in C.I.P. Travel and subsistence for instructional and instructional-related staff to attend in-service or staff development meetings and related to instruction provided specifically for at-risk students. Substitute pay when instructional staff attend development or in-service training. Tuition and fees paid by the school for instructional staff to attend college for additional hours of credit if tied to a specific goal, objective and activity or service and described explicitly and fiscally in the C.I.P. Supplies, materials and equipment for curriculum development or in-service training for at-risk students directly related to activity and service provided and stated in the C.I.P. Staff development or in-service training provided by an education service center. Subject area or grade level department heads and related support staff through supplemented funds when providing additional assistance to existing supplementary services and documented in C.I.P. and D.I.P. 48

57 Expenditure Function 21-Instructional Leadership Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 23, School Leadership may include but are not limited to; Instructional supervisors (more district than campus) documented in D.I.P. Special population or educational program coordinators or directors (more district than campus) documented in D.I.P. Upkeep and repairs to materials and equipment related to instructional leadership. Campus planning activities through supplemental funds if documented in C.I.P. Curriculum coordination using supplemental funds and if documented in C.I.P. Expenditure Function 23 School Leadership Direct costs for educational services provided to students in at-risk situations above district costs for students in the regular education program that are attributable to State Compensatory Education under function 23, School Leadership, may include but are not limited to; Additional assistant principals who work with students in at-risk situations (district) if documented in D.I.P. and in C.I.P. Cost incurred related to migrant students including service coordination, graduation enhancement, identification and recruitment, records transfer and intrastate and interstate coordination if documented. Expenditure Function 31-Guidance, Counseling and Evaluation Services Direct costs for educational services provided to students at-risk situations above district costs for students in the regular education program that are attributable to State Compensatory Education Under function 31, Guidance, Counseling and Evaluation Services, may include but are not limited to those stated below. These must be stated, described specifically and fiscally in C.I.P. or in D.I.P if more district than campus and targeted for at-risk students. Counselors and related staff, including counselors for students in at-risk situations programs (more district than campus) but must be stated specifically and fiscally in C.I.P. and/or D.I.P. and who do counseling and not guidance exclusively (more than 50% of the time). Mental health screening (more district than campus). Student appraisal services. Clerks who maintain information on home and family background, standardized test results and school performance. Placement services. Testing materials for standardized tests but must be stated in D.I.P. Contracted testing services for standardized tests but must be stated in D.I.P. and C.I.P. Student/parent counseling but stated and documented in C.I.P. Upkeep and repairs to equipment related to guidance and counseling services. Expenditure Function 32-Social Work Services Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 32, Social Work Services, may include but are not limited to those stated below. These must be stated, described specifically and fiscally in D.I.P. and targeted for at-risk students. Truant/attendance officers (district). School social workers (district). Non-instructional home visitors. 49

58 Support of a Title I, Part A Program SCE funds may only be used on a Title I, Part A Schoolwide campus to upgrade the entire educational program where the actual poverty percentage of the campus is 50% or greater. SCE funds may be used to upgrade the entire educational program on a Schoolwide campus as long as the SCE funds allocated to the campus are supplemental to the costs of the regular education program. Although, activities conducted with SCE funds do not have to be supplemental, the campus must continue to receive its fair share of state and local funds for conducting the regular education program, and the intent and purpose of the SCE Program must be met. Strategies used to meet the intent and purpose of SCE must be described in the campus and/or district improvement plan, as appropriate. A SCE program implemented under the flexibility of a Title I, Part A Schoolwide program will follow the same rules and regulations that govern the Title I, Part A program. To determine a campus poverty percentage under SCE, school districts will use the same auditable poverty data it uses for Title I, Part A for identifying campuses in the SAS for Federal Funding for Schoolwide eligibility. Unallowable Costs Costs that are not supplementary in nature to the regular program. Costs that are not identified in the campus C.I.P. s goals, objectives and programs/activities/services. Costs for day care activities. Note: Funding of Compensatory Education Program under the Foundation School Program Funding allocated for state compensatory education program and/or services is based on the number of educationally disadvantaged students in the district. The number of educationally disadvantaged students is determined by averaging the best six months student enrollment that qualify in the national school lunch program for free-or-reduced-price lunches for the preceding school year. Districts are entitled to receive an additional annual allotment equal to the adjusted basic allotment multiplied by 0.2 for each student who is educationally disadvantaged or who does not have a disability and resides in a residential placement facility in a district in which the student s parent or legal guardian does not reside. Districts are also entitled to receive an annual allotment equal to the adjusted basic allotment multiplied by 2.41 for each full-time equivalent student in a remedial and support program under Section of the Texas Education Code (see 77 SB702 Enrolled-Bill Text) because the student is pregnant or a parent. Senate Bill 1, 74 th Texas State Legislature, Regular Session, authorized State Board of Education rules relating to the portion of the state compensatory education allotment that may be spent on indirect costs. Under Title 19 Texas Administrative Code (TAC) , no more than 15 percent of the allotment may be spent on indirect costs related to State Compensatory education. Indirect cost may be attributed in the General Fund to the following expenditure function codes: 34-Student Transportation: 41-General Administration; 81-Facilities Acquisition and Construction; and the Function 90 series of the General fund, as defined in the Texas Education Agency Financial Accountability System Resource Guide. The remaining 85 percent of the state compensatory education allotment must be spent on the district s identified state compensatory education program and/or services. Special Notes: Regarding the SCE program, if a campus is making a budget change that impacts the Campus Improvement Plan (i.e., FTEs, resources), the Campus Improvement Plan must be revised accordingly. The corresponding revised Campus Improvement Plan page(s) must accompany the Budget Transfer Request or the Budget Amendment Request and the Explanation Sheet. If a campus is making a transfer within line items or if an amendment is desired, then these transactions must be reviewed and approved by the SCE Department first. If after analyzing data, the school finds programs/activities/services have not been successful, please delete that program, activity or service. There is no point in keeping a program, activity or service that is not successful in its administration and/or in meeting the needs of our students. 50

59 TRANSPORTATION PROGRAM Student Rider Eligibility Requirements: Regular Program An eligible student rider legally resides two or more miles from his/her assigned campus of regular attendance; or legally resides in a designated hazardous area within two miles of his/her assigned campus of regular attendance; or is classified as a homeless child or youth (as defined under the McKinney-Vento Homeless Education Assistance Improvement Act) who is currently living in an area two or more miles or in a district designated hazardous traffic area within two miles of their school of origin. Special Needs Students: An eligible special education student would be unable to attend school and benefit from his/her special education program of instruction or developmental, corrective, and other supplementary supportive services without the provision of special transportation as a necessary related service, as determined on an individual basis and properly documented by a duly authorized committee composed of qualified persons including district personnel. Transportation eligibility is established when included in the student s Individual Education Program as a required related service to be provided by the district. School Bus Safety Rules: Observe classroom conduct Be courteous, use no profane language Do not eat or drink on the bus Keep the bus clean Co-operate with the driver and bus attendant Do not smoke Do not damage bus or equipment Stay in your seat Keep head, hands and feet inside the bus Do not fight, push or shove Do not tamper with bus equipment Do not bring pets on the bus Do not bring flammable material on the bus The bus driver is authorized to assign seats Have a safe trip Consequences for Violating Bus Safety Rules: Follow these safety rules; do not lose your privileges! Depending on the number and severity of the violation, disciplinary action will be assessed by the campus principal and the director of transportation. Extra-Curricular Trip Responsibilities: One (1) bus request is required per bus trip needed per date needed. Bus requisitions should be turned in to the Transportation Office 10 days prior to the trip. No vehicle will leave on an extra-curricular trip without a bus requisition. All requisitions must be completely filled (including budget code, required signature, etc.). Daytime field trips on school days are limited to the following time schedules (depart from school at 9:00 a.m. and return time at 2:00 p.m.). No arrangements to pick up early or return later will be accepted. On out of town trips sponsors should make known all destinations in advance. Sponsor should assist driver in locating destination. An itinerary should be provided for overnight trips. Arrangements on tickets and overnight lodging for drivers should be made by the sponsor. Transportation personnel should have a separate room from students and sponsors on overnight trips in order to rest properly. Meal money will be 51

60 requested by the Transportation Department and given to the driver according to district policy. The speed limit for school buses is 50 MPH unless the bus is DOT inspected which allows for it to travel at 60 MPH it would display a red inspection sticker. The driver should not be expected to make up lost time due to poor planning. The sponsor is responsible to take care of the students and their property (the school district will not be held liable for any item that is left on the bus); to see that students follow the rules; and to see that the bus is left clean and orderly at the end of the trip. Sponsor is responsible to sign the bus seating damage report and the driver s evaluation form at the end of the trip. To avoid billing conflicts, sponsor should enter departure and arrival times, we will factor any additional pre-trip or post-trip time allocations. If the sponsor is incapable of handling the discipline problems, it may become necessary for the driver to take charge. Use of District Loaner Vehicles The district has several district owned vehicles available as loaners to schools for out of town trips, for small groups, school campus sanctioned activities. These vehicles are assigned on a first come first served basis and must also be requested at least 10 days in advance from the transportation department. Authorized drivers must be preapproved to drive following an annual motor vehicle records check. The authorized drivers list is updated annually and each campus or department submits their potential driver to the transportation department at the start of each school year. A driver may be rejected if the motor vehicle records check results in an unacceptable rating. The rating will be determined by the transportation director, the risk manager and by submitting the review results to the principal or department head. 52

61 GIFTED AND TALENTED PROGRAM Background: DEFINITION. In this subchapter, "gifted and talented student" means a child or youth who performs at or shows the potential for performing at a remarkably high level of accomplishment when compared to others of the same age, experience, or environment and who: (1) exhibits high performance capability in an intellectual, creative, or artistic area; (2) possesses an unusual capacity for leadership; or (3) excels in a specific academic field. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows: Costs relevant to GT Student Services ( 89.3). To provide an array of learning opportunities for gifted/talented students in kindergarten through Grade 12. instructional and organizational patterns that will enable identified students to work together as a group, to work with other students, and to work independently; a continuum of learning experiences that leads to the development of advanced-level products and performances; in-school and, when possible, out-of-school options relevant to the student's area of strength that are available during the entire school year; and opportunities to accelerate in areas of strength. Costs relevant to GT Student Assessment 89.1 to include provisions for ongoing screening and selection of students who perform or show potential for performing at remarkably high levels of accomplishment in the areas defined in the Texas Education Code, ; to include assessment measures collected from multiple sources according to each area defined in The Texas State Plan for the Education of Gifted/Talented Students; to include data and procedures designed to ensure that students from all populations in the district have access to assessment and, if identified, services for the gifted/ talented program; Costs relevant to GT Professional Development 89.2 teachers without training required in paragraph (1) of this section who provide instruction and services that are part of the gifted/talented program must complete the 30-hour training requirement within one semester; teachers who provide instruction and services that are a part of the program for gifted students receive a minimum of six hours annually of professional development in gifted education; and administrators and counselors who have authority for program decisions have a minimum of six hours of professional development that includes nature and needs of gifted/talented students and program options. 53

62 LISD FEDERAL PROGRAMS Transforming the Federal Role in Education So That No Child is Left Behind Since 1965, when the federal government embarked on its first major elementary-secondary education initiative, federal policy has strongly influenced America s schools. Over the years Congress has created hundreds of programs intended to address problems in education without asking whether or not the programs produce results or knowing their impact on local needs. This program for every problem solution has begun to add up so much so that there are hundreds of education programs spread across 39 federal agencies at a cost of $120 billion a year. Yet, after spending billions of dollars on education, we have fallen short in meeting our goals for educational excellence. The priorities that follow are based on the fundamental notion that an enterprise works best when responsibility is placed closest to the most important activity of the enterprise, when those responsible are given greatest latitude and support, and when those responsible are held accountable for producing results. This education blueprint will: Increase Accountability for Student Performance: States, districts and schools that improve achievement will be rewarded. Failure will be sanctioned. Parents will know how well their child is learning, and that schools are held accountable for their effectiveness with annual state reading and math assessments in grades 3-8. Focus on What Works: Federal dollars will be spent on effective, research based programs and practices. Funds will be targeted to improve schools and enhance teacher quality. Reduce Bureaucracy and Increase Flexibility: Additional flexibility will be provided to states and school districts, and flexible funding will be increased at the local level. Empower Parents: Parents will have more information about the quality of their child s school. Students in persistently low-performing schools will be given choice. Though these priorities do not address reforms in every federal education program, they do address a general vision for reforming the Elementary and Secondary Education Act (ESEA) and linking federal dollars to specific performance goals to ensure improved results. Our priorities consist of seven performance-based titles: I. Improving the academic performance of disadvantaged students II. Boosting teacher quality III. Moving limited English proficient students to English fluency IV. Promoting informed parental choice and innovative programs V. Encouraging safe schools for the 21 st Century VI. Increasing funding for Impact Aid VII. Encouraging freedom and accountability 54

63 TITLE I, PART A IMPROVING BASIC PROGRAMS INTENT AND PURPOSE The intent and purpose of a Title I, Part A School-wide program is to upgrade the entire educational program at the participating campus. Title I, Part A funds must be supplemental. All children enrolled at a school-wide campus are eligible to participate. A campus located within an LEA receiving Title I, Part A funds that has a low-income percentage of a least 50% is eligible to participate as a school-wide program. In order to become a school-wide program, the campus must plan for one year and develop a campus plan that extends from the District Strategic Plan. This Campus Improvement Plan must include the following 10 components: 1. Comprehensive needs assessment of the entire school in relation to the state content standards and student performance standards. 2. School-wide reform strategies that Provide opportunities for all children to meet the state s proficient and advanced levels of performance; Are based on effective means of improving the achievement of children; Use effective instructional strategies, which may include the integration of vocational and academic learning (including applied learning time and team teaching strategies, that- Increase the amount and quality of learning time, such as providing an extended school year and before-and after-school and summer programs and opportunities, and help provide an enriched and accelerated curriculum; and Include strategies for meeting the educational needs of historically under served populations, including girls and women; Address the needs of all children in the school, but particularly the needs of children who are members of the target population of any program that is included in the school-wide program, which may include- Counseling, pupil services, and mentoring services; College and career awareness and preparation; Services to prepare students for the transition from school to work, including the formation of partnerships between elementary, middle, and secondary schools and local businesses, and the integration of school-based and work- based learning; and Incorporation of gender-equitable methods and practices. Address how the school will determine if such needs have been met; and Are consistent with, and are designed to implement the state and local improvement plans, if any, approved under Title III of Goals Instruction by highly qualified professional staff. 4. Professional development for teachers and aides, and where appropriate, pupil services personnel, parents, principals, and other staff to enable all children in the school to meet the state s student performance standards. 5. Strategies to increase parental involvement, such as family literacy services. 6. Plans for assisting preschool children in the transition from early childhood programs, such as Head Start, Even Start, or a state-run preschool program, to local elementary school programs. 7. Measure to include teachers in the decision regarding the use of assessments. 8. Activities to ensure that students who experience difficulty mastering the state content standards of student performance standards during the course of the school year shall be provided with effective, timely additional assistance, which shall include- Measure to ensure that students difficulties are identified on a timely basis and to provide sufficient information on which to base effective assistance; To the extend the school determines feasible using Title I, Part A funds periodic training for teachers in how to identify such difficulties and to provide assistance to individual students; and 55

64 For any student who has not met such standards, teacher-parent conference, at which time the teacher and parents shall discuss- What the school will do to help the student meet such standards; What the parents can do to help the student improve the student s performance; and 9. Campus Improvement Plan must include strategies to attract high quality highly qualified teachers. 10. Campus Improvement Plan must clearly show how coordination and integration occurs between federal, state, and local services and programs. School-wide programs can use their Title I, Part A funds in any manner they choose, as long as they engage in reform strategies that increase the amount and quality of learning time and help provide a high-quality curriculum for all children, according to a comprehensive plan to help children meet the state s challenging standards. Flexibility in the use of funds is tied to increase achievement by children in the target groups that the individual programs are intended to help. In LISD, 80% of the campus entitlement may be spent for salaries of teachers, teacher-aides, facilitators and teacher coaches. SCHOOLWIDE 34 CFR (c) School-wide: A supplemental State or local program will be considered to meet the requirements of section 1114 if the program: 1. Is implemented in a school that meets the school wide poverty threshold for eligibility; 2. Is designed to upgrade the entire educational program in the school to support students in their achievement toward meeting the state s challenging student performance standards; 3. Is designed to meet the educational needs of all children in the school, particularly the needs of children who are failing, or most at risk of failing, to meet the State s challenging student performance standards; and 4. Uses the state s system of assessment to review the effectiveness of the program. Note: These criteria apply to school-wide campuses that have been granted an Ed-Flex Waiver to waive the schoolwide poverty threshold. Intended Program Beneficiaries: Those students who experience difficulties mastering the state standards or are at risk of failing. TITLE I PROGRAM GUIDELINES Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows: a. Accounting and information systems. b. Advertising for: 1. Recruitment of personnel required for grant program. 2. The procurement of goods and services 3. Disposal of surplus materials except where all disposal costs are reimbursed on a standard rate. 4. Other specific purposes necessary to meet grant requirements. c. Advisory councils or committees established pursuant to federal program requirements. d. Audit service performed under the single Audit Act. e. Automatic electronic data processing services. f. Awards for participation (such as certificates, plaques, ribbons, small trophies, or inexpensive instructional related items such as pens/pencils to be used in the classroom). g. Bonding for employees who handle grant funds when in accordance with sound business practices. h. Budgeting of funds for grant programs. i. Communications. j. Compensation for personnel services (based on time and effort reports if split-funded; certification if 100% funded; includes wages, salaries, supplementary compensation, and benefits; salary commensurate to other employees with similar responsibilities). 56

65 k. Conferences/meetings (when directly related to grant program). l. Depreciation and use allowances (based on acquisition cost calculated as specifically outlined in OMB A-87). m. Displays, demonstrations, and exhibits directly related to the grant program. n. Costs of disbursing grant program funds. o. Educational field trips (when directly related to a teacher s lesson as part of classroom instruction and when necessary to meet the objectives of the program). p. Employee fringe benefits. q. Employee morale, health, and welfare costs (health and first-aid clinics, recreational facilities, counseling services, information publications, and related expenses). r. Equipment having an acquisition cost of less than $5, Items of equipment costing less than $5, are considered supplies by the Federal Government. This includes library books that will be cataloged. These may be purchased under object code s. Food Costs: 1. Snacks for students participating in extended-day program or after-school tutorials, 2. Food for instructional purposes (when an integral part of the program and when costs are reasonable and necessary to accomplish the objectives of the program). 3. Refreshments for parent meetings/parent involvement activities (only when necessary to encourage attendance). Includes snacks for children receiving childcare while parents are participating in activities. 4. Light meals for staff or participants who are cloistered in all-day training sessions (when it is impractical to obtain meals on their own and where attendance at training is essential to accomplishing the objectives of the program). 5. Reasonable food costs for overnight retreats for students, staff, parents, etc., which are necessary for accomplishing objectives of the program. 6. Light meals during a working session (in which participants are engaged in discussion/activities during the normal meal time and in which no other opportunity for a meal will be provided. Working sessions do not include banquets with a guest speaker). (See Section IV. J. for food costs that are not allowable). t. Gains and losses on disposition of depreciable property and other capital assets (as specifically outlined in OMB A-87). u. Idle facilities and idle capacity when a normal part of doing business and for a reasonable period of time (as specifically outline in OMB A-87). v. Insurance costs pursuant to the grant award and in accordance with sound business practices. Contributions to reserve for employees self-insurance programs are allowable subject to specific provisions outlined in OMB A-87). w. Interest paid or incurred during the grant period for building purchase, construction, or remodeling completed on or after October 1, 1980 (as specifically outlined in OMB A-87). x. Interest paid or incurred during the grant period for equipment (as specifically outlined in OMB A-87). y. Investment management costs associated with employee pensions or self-insurance programs. z. Legal Expenses (required in the administration of the grant program). aa. Maintenance and operation of building space (includes utilities, insurance, security, janitorial services, elevator service, grounds maintenance, normal repairs, etc.). bb. Maintenance and repair of property (ordinary upkeep) that does not materially increase the value or useful life of capital assets. cc. Materials and supplies (includes shipping costs. Items of equipment costing less than $5, per article are considered to be supplies). dd. ee. ff. gg. hh. ii. Meetings/conferences for dissemination of information related to grant program. Memberships in business, technical, and professional organizations (when benefit is related to grant program; expenditure is for agency membership, not individual membership; and is not for an organization which is substantially engaged in lobbying). Motor pools which provide automobile to user grantee at mileage or fixed rate. Payroll preparation for grant employees. Personnel administration for grant personnel. Grant personnel includes: Teachers, teacher aides, nurses, nurse aides, Parent Involvement Liaison staff, technology trainers. Preparing proposals/applications on potential grants when charged as indirect costs. 57

66 jj. Professional and consultant services. kk. Public relations costs pertaining to specific grant activities or accomplishments. (see also Section III) ll. Publication and printing costs. mm. Reference materials when related to grant program. nn. Rental cost of property (as specifically outlined in OMB A-87). oo. Rental space for meetings, conferences. pp. Subscriptions to business, professional, and technical periodicals (when benefit is related to grant program). qq. Taxes. rr. Training for employees. ss. Travel costs (at state rates in current appropriations bill or local policy, whichever is less) while on official business incident to grant program. tt. Audit service not performed under the Single Audit Act. uu. Advisory councils or committees not pursuant to federal requirements. vv. Construction, remodeling, or alterations (if allowed in specific grant program). ww. Equipment having an acquisition cost of $5, or more per article. xx. Facilities and other capital assets. yy. Indemnification. zz. Improvements to equipment or other capital assets which materially increase their value or useful life. aaa. Insurance not pursuant to the grant award (as outlined specifically in OMB A-87). Also insurance or contributions to a reserve to cover loss or damage to federal government property (i.e., The federal government has direct title to the property and Is allowing the grantee organization to use or to occupy the property. Federal government property does not include property purchased by the LEA with grant funds for which the LEA maintains title to the property. bbb. Actual losses that exceed allowable reserves in self-insurance programs. Also actual losses for normal costs not covered under a deductible. ccc. Membership in civic, community, and social organizations. ddd. Pre-award costs incurred between the date that funds become available (July 1) and the date the application is received in the Agency (the effective date). eee. Costs of preparing proposals/applications on potential grants if charged as a direct cost. fff. Travel costs for the superintendent or local school board members when such cost are specifically related to the grant. Unallowable Costs: a. Air travel by other than commercial airlines. b. Alcoholic beverages. c. Bad debts. d. Contingency reserves. e. Contributions and donations to others. f. Displays, demonstrations, and exhibits not directly related to the grant program. g. Entertainment including amusement, diversion, and social activities. h. Field trips for entertainment or recreational purposes. i. Fines and penalties resulting from violations or failure to comply with laws, regulations, etc., except when incurred as a result of compliance with specific grant award provisions. j. Food Costs: 1. Refreshments for staff meetings/staff training. 2. Refreshments or meals at an awards banquet/function. 3. Any food costs that are not necessary to accomplish the objectives of the program and are not reasonable in cost. k. Funding raising. l. Gifts or items that appear to be gifts. m. Expenses of the governor of the state or the chief executive of a political subdivision (i.e., superintendent). (Except see III. M. Pertaining to travel costs for superintendent or local board members). n. Hospitality rooms. o. Idle facilities or idle capacity except when a normal part of doing business (as outlined specifically in OMB A-87). 58

67 p. Investment management costs not associated with employee pension or self-insurance. q. Legal expenses for claims against the federal government. r. Legislative expenses and expense for similar local government bodies, such as school boards, etc. s. Actual losses which could have been covered by permissible insurance obtained through sound business practices. t. Membership in organizations substantially engaged in lobbying. u. Public relations costs including: Conventions meetings or other events not directly related to grant activities but related to other activities of the grantee (refer to OMB A-87, Attachment B2 for more detail). v. Promotional items and memorabilia. w. Prosecutorial activities not authorized by program regulations. x. Souvenirs. y. Under recovery of costs under grant agreements. z. Any costs not related to the administration/management of the grant program. Supplement, Not Supplant and Comparability INTRODUCTION A local education agency (LEA) shall use Title I, Part A funds only to supplement the amount of funds that would, in the absence of Title I, Part A funds, be made available from non-federal sources for the education of students participating in Title I, Part A programs, and in no case may Title I, Part A funds be used to supplant those nonfederal funds. A local education agency may receive Title I, Part A funds only if it uses state and local funds to provide services at Title I, Part A campuses that are at least comparable to the services provided at campuses that are not receiving Title I, Part A funds. Comparability applies only to multiple attendance areas and campuses with more than 100 students. For determining comparability, local education agencies compare state and local per pupil expenditures, per pupil expenditures for state and local salaries, or the pupil/non-federal instructional staff ratio. Whichever method the local education agency chooses, the method must be applied consistently throughout the district. For the purpose of determining comparability, a local education agency may exclude state and local funds expended for (1) bilingual education for children with limited English proficiency, (2) excess costs of providing services to children with disabilities, or (3) supplemental state or local funds that meet the exclusion requirements under 34 CFR (c). For purposes of determining compliance with the Title I, Part A fiscal requirement supplement, not supplant and comparability described above under Title I, Part A, a local education agency may exclude supplemental State or local funds expended in any school attendance area or school for programs that meet the requirements of section 1114 (schoolwide programs) or section 1115 (targeted assistance program). 59

68 TITLE I, PART C EDUCATION OF MIGRATORY CHILDREN INTENT AND PURPOSE The purpose of this part is to assist states to support educational programs for migrant children to help reduce the educational disruptions and other problems that result from repeated moves; ensure that they are provided with appropriate educational services; and ensure that they have the opportunity to acquire the knowledge and skills contained in the challenging state content and student performance standards that all children are expected to meet. However, as specified in the application for funds, migrant-funded districts must meet the special needs of migrant children through the migrant educational program s Seven Areas of Focus before combining migrant funds with other federal funds in Title I Schoolwide Programs. Note: A school that combines funds received under Title I, Part C shall, in consultation with parents of migrant children or organizations representing those parents, or both, first address the identified needs of migrant children that result from the effects of the migrant lifestyle or are needed to permit migrant children to participate effectively in school; and second, document that the services to address those needs have been provided. Intended Program Beneficiaries: Migrant Children 60

69 TITLE I, PART D PREVENTION AND INTERVENTION PROGRAMS FOR CHILDREN AND YOUTH WHO ARE NEGLECTED, DELINQUENT, OR AT RISK OF DROPPING OUT, SUBPART 2, LOCAL AGENCY PROGRAMS INTENT AND PURPOSE The purpose of this subpart is to support the operation of district programs that involve collaboration with locally operated correctional facilities to carry out high quality education program to prepare youth for secondary school completion, training, employment, or further education; provide activities to facilitate the transition of youth from the correctional program; and operate dropout prevention program in local schools for youth at risk of dropping out of school and youth returning from correctional facilities. Intended Program Beneficiaries: All youth in correctional or delinquent facilities through the age of 21, children and youth who have been in contact with the juvenile justice system but have returned to a campus operated by an LEA, including, as appropriate, migrant and immigrant children, gang members, pregnant and parenting teens through the age of 21. TITLE IV SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES INTENT AND PURPOSE The purpose and intent of this title is to provide funds for school districts to develop and carry out a comprehensive drug and violence prevention program that must be designed for all students and employees through the coordinated efforts of school, families and the community. Intended Program Beneficiaries: All students, staff, parents, and relevant community groups. 61

70 TITLE II, PART A TEACHER AND PRINCIPAL TRAINING AND RECRUITING FUND (TPTR) (FORMERLY CLASS-SIZE AND DWIGHT EISENHOWER PROGRAMS INTENT AND PURPOSE Provide financial assistance to LEAs to: 1 increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in classrooms and highly qualified principals and assistance principals in schools, and 2 hold local education agencies and schools accountable for improving student academic achievement. Intended Program Beneficiaries: Teachers and principals, including assistant principals, and as appropriate administrators and pupil services personnel and paraprofessionals. Allowable Use of Funds [Section 2123(a)] LEAs must use TPTR funds to implement one or more of the following allowable activities. 1. recruiting, hiring, and retention of highly qualified personnel 2. professional development 3. improve quality of teacher and paraprofessional work force under Section reducing class size General Program Requirement: TPTR program activities are required to: 1. be based on a local assessment of needs for professional development and hiring. 2. activities must: be aligned with state academic content and student academic performance standards and state assessments; be aligned with curricula and programs tied to state academic content and student academic performance standards; be based on a review of scientifically based research; have a substantial, measurable, and positive impact on student academic achievement; and be part of broader strategy to eliminate the achievement gap between low-income and minority students and other students. 3. professional development activities must be coordinated with other professional development activities provided through other Federal, state, and local programs, including Title II, Part D (technology) funds. 62

71 TITLE II, PART D ENHANCING EDUCATION THROUGH TECHNOLOGY INTENT AND PURPOSE The purpose of Title II, Part D is to improve student academic achievement through the use of technology in elementary and secondary schools. It is designed to assist every student regardless of race, ethnicity, income, geographical location, or disability-in becoming technologically literate by the end of eighth grade, and to encourage the effective integration of technology resources and systems with professional development and curriculum development to promote research-based instructional methods that can be widely replicated. Intended Program Beneficiaries: All students and teachers LEAs. General Program Requirements: Title II, Part D formula funds may be used for any of the following: To implement and support a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement. To establish or expand initiatives, including initiatives involving public-private partnerships, designed to increase access to technology. To assist in the acquisition, development, interconnection, implementation, improvement, and maintenance of an effective educational technology infrastructure in a manner that expands access to technology for students (particularly for disadvantaged students) and teachers. To promote initiatives that provide teachers, principals, and administrators with the capacity to integrate technology effectively into curricula and instruction that are aligned with challenging state academic content and student academic achievement standards, through such means as high-quality professional development programs. To enhance the ongoing professional development of teachers, principals, and administrators by providing constant access to training and update research in teaching and learning through electronic means. (Note: 25% of the allocation must be used for ongoing, sustained, and intensive high-quality professional development.) To support the development and utilization of electronic networks and other innovative methods, such as distance learning, of delivering specialized or rigorous academic courses and curricula for students in areas that would not otherwise have access to such courses and curricula, particularly in geographically isolated regions. To support the rigorous evaluation of programs supported with program funds, particularly regarding the impact of such programs on student academic achievement, and ensure that timely information on the results of such evaluations is widely accessible through electronic means To support local efforts using technology to promote parent and family involvement in education and communication among students, parents, teachers, principals, and administrators. 63

72 TITLE V, PART A INNOVATIVE PROGRAMS INTENT AND PURPOSE The purpose of Title V Part A Innovative Programs is to: support local education reform efforts that are consistent with and support statewide education reform efforts; providing funding to enable State educational agencies and local educational agencies to implement promising educational reform programs (magnet schools) and school improvement programs based on scientifically based research; provide a continuing source of innovation and educational improvement, including support programs to provide library services and instructional and media materials; meet the educational needs of all students, including at-risk youth; and develop and implement education programs to improve school, student, and teacher performance, including professional development activities and class-size reduction programs. Intended Program Beneficiaries: All students and staff. General Program Beneficiaries: Title V, Part A Innovative Programs provides supplemental funding to enable local education agencies to implement one or more of the following Innovative Assistance Programs: Teacher Quality, Professional Development and Class-Size Reduction Technology and Educational Materials Education Reform and School Improvement Special Needs Parental Options Literacy, Early Childhood Education, and Adult Education Community Service and Community Involvement Health Services Other 64

73 TITLE III, PART A, LEP ENGLISH LANGAUGE ACQUISITION, LANGUAGE ENHANCEMENT, AND ACADEMIC ACHIEVEMENT Introduction: Title III, Part A LEP provides supplemental resources to LEA s to help ensure that children who are limited English proficient(lep) attain English proficiency at high levels in core academic subjects and can meet state mandated achievement performance standards. General Program Requirements The requirements are to help ensure that LEP/English Language Learners (ELL) children, including immigrant children and youth, attain English proficiency, develop high levels of academic attainment, and meet the same challenging State academic content and student academic achievement standards as all children are expected to meet by doing the following: 1. assisting all LEP/ELL and immigrant students to achieve at high levels in the core academic subjects and achieve standards required in Title I, Sections 1111 (b)(1) 2. developing high-quality language instruction educational programs designed to assist state educational agencies, LEAs, and schools in teaching LEP/ELL and immigrant students 3. assisting state and local educational agencies to develop and enhance their capacity to provide high-quality instructional programs designed to prepare LEP/ELL and immigrant students enter all English instruction settings 4. assisting State and Local educational agencies and schools to build their capacity to establish, implement, and sustain language instruction educational programs and programs of English language development for LEP/ELL students 5. promoting parental and community participation in language instruction educational programs for LEP/ELL students. 6. streamlining language instruction educational programs to help LEP/ELL and immigrant students develop proficiency in English while meeting challenging state academic content and student academic achievement standards 7. holding State and Local educational agencies and schools accountable for increases in English proficiency and core academic content knowledge of LEP/ELL students 8. providing State and Local educational agencies the flexibility to implement language instructional programs that are the most effective based on scientifically- based research on teaching LEP students L.L , Section Title III, Part A, LEP funds shall be used to supplement and not supplant any other Federal, State, or Local funds. For example, if an LEA is using state bilingual funds to provide services to LEP/ELL students, and now replaces those state funds with Title III, Part A, funds, then the LEA has supplanted state funds with federal funds. To avoid supplanting funds, the LEA would have to demonstrate that any services provided with Title III, Part A, LEP funds are above and beyond any services provided to LEP/ELL students with state funds. Allowable Use of Funds: An LEA receiving Title III, Part A, LEP funds must use the funds to do the following: increase the English proficiency of LEP/ELL children by providing high-quality language-instruction educational programs that are based on scientifically-based research demonstrating the effectiveness of the programs in increasing English proficiency and student academic achievement in the core academic subjects provide high-quality professional development to classroom teachers (including teachers in classroom settings that are not the settings of language instruction educational programs), principals, administrators, and other school or community-based organizational personnel, that meets the following: is designed to improve the instruction and assessment of LEP/ELL children is designed to enhance the ability of such teachers to understand and to use curricula, assessment measures, and instructional strategies for LEP/ELL children 65

74 is based on documented research demonstrating the effectiveness of the professional development in increasing children s English proficiency or substantially increasing the subject matter knowledge, and teaching skills of such teachers is of sufficient intensity and duration to have a positive and lasting impact on the teachers performance in the classroom. This last point does not include activities such as one-day or short-term workshops and conferences unless these activities are components of a long-term, comprehensive professionaldevelopment plan established by a teacher and the teacher s supervisor and are based on an assessment of the needs of the teacher, the supervisor, the students of the teachers, and any LEA employing the teacher. You may also use Title III, Part A, LEP funds to achieve one of the program purposes by undertaking one or more of the following activities: Upgrading program objectives and effective instructional strategies Improving the instructional program for LEP/ELL children by identifying, acquiring, and upgrading curricula, instructional materials, educational software, and assessment procedures Providing the following: Tutorials and academic or vocational education for LEP/ELL children beyond Core Subjects Intensified instruction Developing and implementing elementary school or secondary school language instruction educational programs that are coordinated with other relevant programs services Improving the English proficiency and academic achievement of LEP/ELL children Providing community participation programs, family literacy services, and parent outreach and training activities to LEP children and their families to do the following: To improve the English language skills of LEP/ELL children To assist parents in helping their children to improve their academic achievement by becoming active participants in the education of their children Improving the instruction of LEP/ELL children by providing the following: The acquisition or development of educational technology or instructional materials Access to and participation in electronic networks for materials, training, and communication Incorporation of these resources into curricula and programs Allowable Costs: Generally, federal funds may be used to supplement the following: o Research-based programs, activities or strategies for Arts, Foreign Language, Individualized Instruction, Mathematics, Reading or Language Arts, Science, Small group instruction, Social Studies, Writing o Advisory councils or committees o Computer-aided instruction o Extended-learning opportunities o Parental involvement activities o Professional development o Stipends for non-employees o Tutorials o Expenditures of full meals for parents and/or students reasonable, in cost, necessary to accomplish program objectives, and that this be an integral part of the instructional program. o Membership in business, technical and professional organizations o Subscriptions to business professional and technical periodicals o Membership in civic and community social organizations, if approved o Light lunch during an all-day meeting or training session: Light lunch for participants who are cloistered in an all-day (i.e., at least six-hour) meeting or training session. The grantee must document that it was impractical for participants to obtain lunch on their own (e.g., due to isolated location and/or distance to eateries) and that their attendance at the meeting/training session was essential to accomplishing the objectives of the grant. The grantee must maintain an agenda that clearly identifies the topics discussed during the meeting/training session and the time allotted to 66

75 o o o o o o each topic, including the lunch period. Only a nominal amount of grant funds may be used per participant. Working lunch during an all-day meeting or training session: Light meals during a working lunch. A working lunch is defined as an activity in which staff or participants are engaged in exercises/activities during the normal meal time as stated on an agenda and in which no other opportunity for a meal is provided. The grantee must maintain an agenda that clearly identifies the exercise or activity that the participants are engaged in and should retain a representative sample of the work product, if any, that was generated as a result of the working session. Only a nominal amount of grant funds may be used per staff/participant. Nutritional snacks for students in extended day (i.e., after-school) programs. Nutritional snacks for children in child care while parents are participating in grant activities. Food necessary to conduct nutrition education programs for parents. Parent involvement activities where refreshments are necessary to encourage participation/attendance by parents, such as in low-income areas, and thus meet program activities. Expenditures must be reasonable, in cost, necessary to accomplish program objectives, and an integral part of the instructional program. Unallowable Costs: Air travel by other than the commercial airlines. Alcoholic beverages. Bad debts. Contributions and donations to others. Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program. Entertainment, including amusement, diversion, and social activities.( e.i., Bolitas, the Clown ) Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL Program. Food cost: (Must follow official Procurement Department requirements.) o Any food costs that are not necessary to accomplish the objective of the Bilingual/ESL program and are not reasonable in cost. Fund raising Gifts or items that appear to be gifts or that are gifts. (Example: Attitude Stickers, ribbons; sticker for TAKS, T-shirt, etc.) Hospitality rooms. Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered Instruction. Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program activities but related to other activities of the school and not specifically documented in goals, objectives and services for Bilingual/ESL Program in campus needs assessment and CIP. Promotional items ( T-Shirts, Caps, Tote bags, Key Chains, Imprinted Pen & Pencils) Souvenirs. Furniture that is the district s obligation. ( Teachers desk, students desks and tables and chairs) Equipment of instructional nature not related to the Bilingual/ESL Program and specific to the LEP/ELL students. Computer software not related to Bilingual/ESL Program and specific to the LEP/ELL students. Instructional materials and supplies not related to the Bilingual/ESL Program. (office supplies) Dual purpose paper not for the Bilingual/ESL Program.(example: paper for entire school) Travel costs (in-state or out-of state) not related to Bilingual/ESL Program and not benefiting the LEP/ELL student. Any costs not related to the administration/management of the Bilingual/ESL Program. Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not Sole Source. Upkeep and repair to instructional materials and equipment in the classroom used for instruction of LEP/ELL students. Award Ceremonies Commencement and Convocations 67

76 Charitable contributions and donations Employee service awards Entertainment Field trips for non-instructional purposes and not related to Bilingual/ESL Program Fines, penalties, damages and other settlements General government expenses Gratuities or tips Memorabilia Social Activities Student of the Month medals, Ribbons, Pencils, Pens, Certificate Perfect Attendance Ribbons, Pencils, Pens, Medals, Certificate Honor Roll Ribbons, Pencils, Pens, Medals, Certificate All state choir and band Athletic expenses Audio Visual Equipment for School Board room Banquets Barbeque Pits Bicycles Entertainment and/or gifts for school board members Filing cabinets not for Bilingual clerks or not for Bilingual Classroom Boats Bronze statues Campus public announcement system Clowns ( Bolitas ) Cost for play off games Door prizes Community fish fry Flat screens for all principals and administrators Floral arrangements IPods and/or IPod Docks Laminating Machines Lawn Equipment Logo Imprinted door mats Mail boxes MP3 players Murals Roller skates School marquees Transportation cost for athletics, band, Fine Arts UIL expenses Wooden door wreaths Meals (Breakfast) Mobile computer stations Moonwalks Scoreboard for the gymnasium Solar screens Electric stapler Stow-away carts Office supplies Full meals for parents and/or students are not allowable Meals for any event in which a guest speaker conducts a presentation Any food costs not necessary to accomplish the objectives of the Bilingual/ESL Program Refreshments of any kind, including beverages, breaks and snack foods, for staff meetings/functions 68

77 Outdoor paints Water coolers Monogrammed shirts and canvas bags Name plates for desks Furniture and supplies for the clinic, principal s office, teacher s desk, what district should buy. Refreshments of any kind, including beverages, breaks, and snack foods, for staff meetings/staff trainings. Refreshments or meals at an awards banquet/function. Any food costs not necessary to accomplish the objective of the grant program. Any event in which a guest speaker or other individual conducts a presentation. Breakfast Potentially Questionable Uses: Duplicating Paper (for the entire campus) Educational Software (for the entire campus) Field Trips with related lessons Cultural Events Projectors Walkie Talkies Snacks for after-school tutoring when the LEA receives CNP funds for after school snacks Staff development for administrative staff s certification requirement Entertainment and/or gifts for school board members Full meals for parents and/or students are not allowable for these purposes under any circumstances. Kraft Paper Questions that need to be asked? You should be able to respond appropriately to and maintain documentation for each of the following questions to determine whether expenditures from State Bilingual ( / or Title III ( ) would be allowable: 1. Is the program, activity, or strategy reasonable and necessary to carry out the intent and purpose of the Bilingual/ESL Program? 2. Is the activity and strategy for the proposed use of funds reasonable and necessary to carry out the intent and purpose of the program? 3. Does the program, activity, or strategy address a need previously identified in the campus Comprehensive Needs Assessment and stated in your C.I.P.? 4. Does the activity and strategy for the proposed use of funds address an identified and prioritized need documented in the Campus Improvement Plan? 5. Is the activity and strategy for the proposed use of funds described in the Campus Improvement Plan? 6. Is the activity and strategy for the proposed use of funds supplemental to the regular education provided to bilingual education students and enable the district to implement a bilingual education program pursuant to Subchapter B, Chapter 29 of the Texas Education Code? 7. Is the district incurring the same cost to purchase the same good(s) or service(s) to implement the same or comparable activity and strategy for its regular instructional program (i.e., foundation curriculum and enrichment curriculum)? 8. What activity are they performing with this piece of equipment that is related to bilingual education program and to meet the success of the LEP/ELL students? 9. How will the program, activity, or strategy be evaluated to measure a positive impact on the English language acquisition and academic achievement of LEP/ELL students? 10. Is the program, activity, or strategy supplemental to other Federal and non-federal programs? Intended Program Beneficiaries: Intended beneficiaries are LEP/ELL students, including immigrant children and youth. 69

78 TITLE III, PART A IMMIGRANT ECUCATION PROGRAM Introduction: The purpose of the Title III Immigrant Education Program is to assist our district which has experienced unexpectedly large increases in our student population due to immigration to: 1. provide high-quality instruction to recent immigrant children and youth 2. help such children and youth a. with their transition into American society; and b. meet the same challenging state performance standards expected of all children and youth [IASA, P.L , 7301(b)] The Laredo Independent School District is not currently receiving Title III Immigrant Education Program funds. However, Title III, Part A LEP provides services such as the following: 1. Family literacy, parent outreach, and training activities designed to assist parents to become active participants in the education of their children; 2. Salaries of personnel, including Teacher Resource Strategists and Specialists and teacher aides, who have been specifically trained or are being trained to provide services to recent immigrant children and youth; 3. Tutorials, mentoring, and academic counseling for recent immigrant children and youth; 4. Identification and acquisition of curricular materials, educational software, and technologies to be used in the program; 5. Basic instructional services of recent immigrant children, including the costs of providing additional classroom supplies, acquisition or rental of space, costs of transportation, or such other costs as are directly attributable to such additional basic instructional services. [IASA, P.L , 7307(a)]. Intended Program Beneficiaries: Recent Immigrant Students 70

79 TECHNOLOGY ALLOTMENT PROGRAM Introduction: All school districts in Texas continue to receive a technology allotment for the purchase of technology in support of the goals of The Long-Range Plan for Technology. Technology Allotment funds were made available to schools beginning September of As a result of Senate Bill 1, passed by the 74th Texas Legislature, there have been changes to the method of payment for this allotment. The $30 Technology Allotment was funded from the Foundation Schools Program and then in 1995, it was funded through the State Textbook Fund. In 2003, the source of funds was changed to the Telecommunications Infrastructure Fund. Allowable Costs: The Texas Education Code Chapter (B) states that the allotment may be used only to: provide for the purchase by school districts of electronic textbooks or technological equipment that contributes to student learning; and pay for training educational personnel directly involved in student learning in the appropriate use of electronic textbooks and for providing for access to technological equipment for instructional use. As stated in TEC definitions. (1), an "electronic textbook" means computer software, interactive videodisc, magnetic media, CD-ROM, computer courseware, on-line services, an electronic medium, or other means of conveying information to the student or otherwise contributing to the learning process through electronic means. The definition of "Technological equipment" is found in (4). "Technological equipment" means hardware, a device, or equipment necessary for: (A) instructional use in the classroom, including to gain access to or enhance the use of an electronic textbook; or (B) professional use by a classroom teacher. In previous legislation, the commissioner of education was authorized to deduct funds from the Technology Allotment for the purpose of supporting development and implementation of statewide technology initiatives. This changed with Senate Bill 1. School districts then received the full $30 per ADA. The state technology initiatives, including the Texas School Telecommunications Access Resource (T-STAR), Education Service Center Preview and Training Programs, the Texas Library Connection (TLC), the Texas Education Telecommunications Network (TETN) and Technology Demonstration Programs, such as the EdTech PILOTS, were funded through the Telecommunications Infrastructure Fund. Due to budget shortfalls in 2003, funding for the state technology initiatives was not available. Technology Allotment funds flow to the district from TEA, and the district is held accountable for the use of those funds. How the funds are distributed in a district is a local decision, at the district level, as long as they are in compliance with the rules for the use of the funds. Expenditures of the Technology Allotment are coded in the Public Education Information Management System (PEIMS). The Technology Allotment is the key state funding source for implementation and on-going support of technology use in Texas schools. 71

80 HUMAN RESOURCES GUIDELINES Background The objective of budgeting for personnel/payroll is to carefully evaluate all positions in your campus/departments and determine the best formula (in accordance to staffing patterns) to ensure you will meet all your individual campus/department mission, goals, and objectives and those objectives of the district s overall mission, goals, and objectives. Preparations The following are steps to ensure a good evaluation of your personnel/payroll: Review current year position control Full Time Equivalent (FTE s). Your individual list will be provided in your packet. Utilize district staffing patterns to determine Basic Education Service funded FTE s. FTE s beyond district staffing pattern must be appropriated through special program monies, approved by Site-Based Decision Making (SBDM) budget committee and program director. Division of Human Resources must approve final campus/department staffing plan for the school year. Tools to Accommodate Procedures Position Control Report Enrollment Projection District Staffing Patterns Program Guidelines for Special Programs Allotments Pay Plan Individual assistance by your Human Resource Coordinator Other Useful Information Campus/department internal changes should be done through the workflow on-line Position Action and Recommendation Forms and processed through the Human Resources Department. For example: moving a teacher from a Pre-K position to any 1st - 5th grade position (changing of funding). Another example would be if you were deleting an FTE from one funding source and creating an FTE to another funding source. Grant writers. If you were considering including personnel in your grants, please remember that all positions must be paid in accordance to the pay plans and include fringe benefits. The Human Resources Department must approve personnel items in grants. Additional FTE requests must be submitted through a Position Action Form accompanied by written justification and cost. The Board of Trustees must approve new requests. Processing of Forms. All Position Action and Recommendation forms must be submitted through the workflow on-line system to the Human Resources Department. Through the workflow system, all appropriate signatures from immediate supervisors and program Directors will be obtained. Program Director s signature will be required if funding is from Title I, State Compensation, Bilingual, Vocational, and/or Special Education program. 72

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82 BUDGET MODULE INPUTTING INSTRUCTIONS Due by April 23, 2010 All campuses and departments are required to input their budget into BPS for the fiscal year. Campuses and Departments will keypunch the budget for all funds, example 199, 211, 224, etc. Listed below are the steps required to enter your budget information into the system. Step #1 Open the Internet Explorer by double clicking the icon on the desktop. Type in the address bar. Step #2 Enter your Sage Username and Password 73

83 Step #3 Select BUDGET CREATE on the user roll by clicking the button next to it. IT Department has given access to the budget module to the individuals as provided by the Campus and/or Director. Departments who do not have access to the SAGE system can use a computer at the accounting department. Step #4 Select BPS by clicking the button next to it. 74

84 Step #5 Select Budget Manager Entry by clicking the button next to it. Step #6 The following screen will appear after selecting Budget Manager Entry. Here is where you will be entering your budget amounts. 1. Press Find or F2 to show your entire budget. Enter your budget on the Managed Budget boxes. You can scroll down to complete your entire budget. 2. You must press F3 to save once you have completed entering the entire budget. After pressing F3 the screen will go blank. You can review your budget by pressing F2 again. If you want to look at a specific line item, you can type the line item budget code on the Account Number box. To look at all accounts within a particular fund, for example fund 199, type 199 on the Account Number box, right underneath XXX ; if you are looking for accounts with a specific program, e.g., 25 (Bilingual), space to type 25 directly underneath the Program XX. You may do this for any part of an account code (e.g., function, object, etc.). The worksheets on this section includes the variable costs that you will need to budget for at each program level. The next section details the budget for utilities and other fixed costs, which will be entered by the Finance Management Department. 75

85 COMPARISON OF MEMBERSHIP COUNTS Campus (1) (2) Inc / (Dec) 001 Martin High School 1,940 1,810 (130) 002 Nixon High School 1,992 1,967 (25) 003 Cigarroa High School 1,586 1,513 (73) 004 VMT Communication & Fine Arts Early College High School Total High Schools 6,421 6,272 (149) 041 Christen Middle School 1,481 1,426 (55) 042 Lamar Middle School 1,311 1,297 (14) 043 Cigarroa Middle School 1,272 1,210 (62) 044 Memorial Middle School (38) Total Middle Schools 4,847 4,678 (169) 101 Bruni Elementary Don Jose Gallego Elementary (1) 104 Daiches Elementary (2) 105 Farias Elementary (12) 106 Heights Elementary Tarver Elementary (12) 108 Leyendecker Elementary Macdonell Elementary Milton Elementary A. Pierce Elementary Ryan Elementary (1) 115 Santa Maria Elementary (3) 116 Santo Nino Elementary Hachar Elementary J.C.Martin Elementary Zachry Elementary (16) 122 Kawas Elementary Dovalina Elementary Ligarde Elementary (17) 125 Sanchez/Ochoa (22) Total Elementary Schools 14,032 14, Grand Total 25,300 25,143 (157) Note (1): Total Membership by Campus as of 2nd Six Weeks, (2): Total Membership by Campus as of 2nd Six Weeks,

86 BASIC INSTRUCTION, ATHLETICS, AND LOCAL PROGRAMS PROGRAMS: 11, 91 & VARIANCE CAMPUS Memb. Variable Memb. Variable Memb. Variable Count Costs Count Costs Count Costs HIGH SCHOOLS $83.77 $ Martin High School 1,940 $ 162,514 1,810 $ 159,205 (130) $ (3,309) 002 Nixon High School 1, ,870 1, ,014 (25) 6, Cigarroa High School 1, ,692 1, ,081 (71) VMT Comm. & Fine Arts , ,476 (8) (24,625) 008 Early College High School , ,424 (20) (84) Total 6, ,684 6, ,200 (254) (21,485) MIDDLE SCHOOLS $71.08 $ Christen Middle School 1, ,269 1, ,428 (55) 1, Lamar Middle School 1,311 93,186 1,297 96,800 (14) 3, Cigarroa Middle School 1,269 90,201 1,210 90,307 (59) Memorial Middle School , ,602 (38) (54) Total 4, ,312 4, ,137 (166) 4,825 ELEMENTARY SCHOOLS $40.50 $ Bruni Elementary , , , Don Jose Gallego Elementary , ,597 (1) 1, Daiches Elementary , , , Farias Elementary , ,208 (12) 1, Heights Elementary , , , Tarver Elementary , ,621 (12) Leyendecker Elementary , , , Macdonell Elementary , , , Milton Elementary , ,486-1, A. Pierce Elementary , ,720-1, Ryan Elementary , ,230 (1) 1, Santa Maria Elementary , ,427 (3) 1, Santo Nino Elementary , , , Hachar Elementary , , , J.C.Martin Elementary , , , Zachry Elementary , ,490 (16) Kawas Elementary , , , Dovalina Elementary , , , Ligarde Elementary , ,128 (17) Sanchez/Ochoa , ,061 (22) 826 Total 14, ,572 14, , ,983 Grand Total 25,384 $ 1,458,568 25,143 $ 1,477,892 (241) $ 19,324 Notes: 1) Membership count as of end of 2nd six weeks (11/07/08) 2) Membership count as of end of 2nd six weeks (11/13/09) 3) Total amounts are rounded 4) Allocation for VMT reflects half day 77

87 GIFTED AND TALENTED PROGRAM 21 CAMPUS VARIANCE Memb. Variable Memb. Variable Memb. Variable Count Allotment Count Allotment Count Allotment HIGH SCHOOLS $3.75 $ Martin High School 158 $ $ 506 (23) $ (87) 002 Nixon High School (4) (15) 003 Cigarroa High School (21) (78) 004 VMT Comm. & Fine Arts (29) (54) 008 Early College High School Total 844 2, ,768 (37) (84) MIDDLE SCHOOLS $3.59 $ Christen Middle School Lamar Middle School (12) (43) 043 Cigarroa Middle School Memorial Middle School (4) (14) Total 503 1, , ELEMENTARY SCHOOLS $7.85 $ Bruni Elementary Don Jose Gallego Elementary Daiches Elementary Farias Elementary Heights Elementary (1) (8) 107 Tarver Elementary Leyendecker Elementary Macdonell Elementary Milton Elementary (1) (8) 111 A. Pierce Elementary Ryan Elementary Santa Maria Elementary Santo Nino Elementary Hachar Elementary (3) (24) 120 J.C.Martin Elementary (5) (39) 121 Zachry Elementary Kawas Elementary (1) (8) 123 Dovalina Elementary (2) (16) 124 Ligarde Elementary (14) (109) 125 Sanchez/Ochoa (4) (31) Total 746 5, , Grand Total 2,093 $ 10,514 2,101 $ 10,747 8 $ 233 Notes: 1) Membership count as of end of 2nd six weeks (11/07/08) 2) Membership count as of end of 2nd six weeks (11/13/09) 3) Total amounts are rounded 4) Allocation for VMT reflects half day 78

88 CAREER AND TECHNOLOGY PROGRAM VARIANCE Memb. Variable Memb. Variable Memb. Variable CAMPUS Count Allotment Count Allotment Count Allotment HIGH SCHOOLS $16.43 $ Martin High School 1,522 $ 25,006 1,292 $ 23,243 (230) $ (1,763) 002 Nixon High School 1,593 26,173 1,282 23,063 (311) (3,110) 003 Cigarroa High School 1,077 17,695 1,099 19, , VMT Comm. & Fine Arts 355 2, ,695 (94) 1, Early College High School 139 2, ,177 (18) (107) Total 4,686 74,075 4,055 72,949 (631) (1,126) MIDDLE SCHOOLS $16.99 $ Christen Middle School 566 9, , , Lamar Middle School 565 9, ,643 (174) (2,956) 043 Cigarroa Middle School 522 8, , , Memorial Middle School 402 6, , ,192 Total 2,055 34,914 2,323 39, ,554 Grand Total 6,741 $ 108,989 6,378 $ 112,417 (363) $ 3,429 Notes: 1) M embership count as of end of 2nd six weeks (11/07/08) 2) M embership count as of end of 2nd six weeks (11/13/09) 3) Total amounts are rounded 4) Allocation for VM T reflects half day 79

89 SERVICES TO STUDENTS WITH DISABILITIES PROGRAM VARIANCE Memb. Variable Memb. Variable Memb. Variable CAMPUS Count Allotment Count Allotment Count Allotment HIGH SCHOOLS $1.09 $ Martin High School 264 $ $ 278 (9) $ (10) 002 Nixon High School (25) (27) 003 Cigarroa High School (48) (53) 004 VMT Comm. & Fine Arts (3) (2) 008 Early College High School (1) (1) Total (86) (93) MIDDLE SCHOOLS $1.10 $ Christen Middle School (39) (43) 042 Lamar Middle School (18) (20) 043 Cigarroa Middle School (13) (15) 044 Memorial Middle School Total (67) (75) ELEMENTARY SCHOOLS $1.67 $ Bruni Elementary Don Jose Gallego Elementary (1) (2) 104 Daiches Elementary (6) (10) 105 Farias Elementary Heights Elementary Tarver Elementary (11) (19) 108 Leyendecker Elementary Macdonell Elementary (7) (11) 110 Milton Elementary (6) (10) 111 A. Pierce Elementary (3) (5) 112 Ryan Elementary Santa Maria Elementary (5) (8) 116 Santo Nino Elementary Hachar Elementary J.C.Martin Elementary Zachry Elementary (12) (20) 122 Kawas Elementary Dovalina Elementary (7) (12) 124 Ligarde Elementary (5) (8) 125 Sanchez/Ochoa (5) (8) Total 699 1, ,099 (40) (67) Grand Total 2,171 $ 2,768 1,978 $ 2,533 (193) $ (235) Notes: 1) Membership count as of end of 2nd six weeks (11/07/08) 2) Membership count as of end of 2nd six weeks (11/13/09) 3) Total amounts are rounded 4) Allocation for VM T reflects half day 80

90 STATE BILINGUAL PROGRAM DIFFERENCE LOCATION Actual Memb. Allotment Memb. Allotment Memb. Allotment 001 Martin High School $ 190, $ 217, $ 189,832 (16) $ (28,056) 002 Nixon High School 71, , ,605 (35) (25,346) 003 Cigarroa High School 163, , ,684 (63) (37,506) 004 VMT Comm. & Fine Arts 9, , , Early College High School , , Christen Middle School 238,111 1, , ,468 (149) (74,670) 042 Lamar Middle School 83, , , (5,481) 043 Cigarroa Middle School 203, , ,612 (121) (57,662) 044 Memorial Middle School 160, , ,092 (43) (28,476) 101 Bruni Elementary 136, , ,620 9 (19,727) 102 Don Jose Gallego Elementary 133, , ,550 1 (20,718) 104 Daiches Elementary 146, , ,843 1 (17,342) 105 Farias Elementary 203, , ,708 (18) (29,875) 106 Heights Elementary 90, , , (6,226) 107 K. Tarver Elementary 137, , ,003 (53) (33,493) 108 Leyendecker Elementary 143, , , (11,482) 109 Macdonell Elementary 174, , , (15,768) 110 Milton Elementary 199, , ,719 3 (17,930) 111 A. Pierce Elementary 166, , ,046 (12) (23,683) 112 Ryan Elementary 188, , ,382 (43) (32,655) 115 Santa Maria Elementary 166, , ,038 (26) (25,919) 116 Santo Nino Elementary 181, , , (12,981) 119 D. D. Hachar Elementary 109, , ,596 (22) (23,050) 120 J. C. Martin Elementary 135, , , , H. B. Zachry Elementary 172, , ,258 (49) (35,705) 122 J. Kawas Elementary 153, , ,055 6 (16,438) 123 Dovalina Elementary 105, , , (8,371) 124 H. Ligarde Elementary 140, , ,445 (36) (29,899) 125 Sanchez/Ochoa Elementary 151, , ,416 (34) (34,398) 4,159,859 16,195 4,984,041 15,748 4,319,922 (448) (664,119) 699 SUMMER PROGRAMS 53, , ,000 (40,000) 801 DRUG AWARENESS STATE BILINGUAL 178, , , DISTRICT WIDE TITLE I MIGRANT TOTAL $ 4,392,609 16,195 $ 5,374,041 15,748 $ 4,669,922 (448) $ (704,119) Notes: VMT's membership is half to account for half a day. 81

91 STATE COMPENSATORY PROGRAM DIFFERENCE CAMPUSES Actual Memb. Allotment Memb. Allotment Memb. Allotment 001 Martin High School $473,874 1,478 $558,827 1,752 $674, $115, Nixon High School 624,326 1, ,187 1, , , Cigarroa High School 683,562 1, ,995 1, , , VMT Comm. & Fine Arts 59, , , Early College High School 316, , , , Christen Middle School 884,265 1, ,706 1, , , Lamar Middle School 585, ,015 1, , , Cigarroa Middle School 669,298 1, ,489 1, , , Memorial Middle School 442, , , , Bruni Elementary 354, , , , Don Jose Gallego Elementary 453, , , , Daiches Elementary 276, , , , Farias Elementary 361, , , , Heights Elementary 236, , , , K. Tarver Elementary 213, , ,458 (6) 1, Leyendecker Elementary 137, , , , Macdonell Elementary 315, , , , Milton Elementary 505, , , , A. Pierce Elementary 416, , , , Ryan Elementary 380, , , , Santa Maria Elementary 263, , , , Santo Nino Elementary 509, , , , D. D. Hachar Elementary 214, , , , J. C. Martin Elementary 200, , , , H. B. Zachry Elementary 357, , ,477 (18) (2,191) 122 J. Kaw as Elementary 311, , , , Dovalina Elementary 274, , , , H. Ligarde Elementary 388, , , , Sanchez/Ochoa Elementary 350, , , ,119 11,262,551 20,314 7,680,662 24,141 9,290,809 3,827 1,610,147 Fine Arts 81,000 86,000 5,000 Substitutes 153, ,000 (3,748) Parental Involvement 28,000 28,000 - Library Books 300, ,000 - CIS - 80,000 80,000 Computer Purchases 3,740,000 2,500,000 (1,240,000) Truant Officers 463, ,208 79,208 Total - Campuses 11,262,551 20,314 12,446,410 24,141 12,977,017 3, , Pregnancy, Ed., & Parenting 72,770 80,000 80, F.S. Lara Academy 1,754,254 3,214,281 1,975,000 (1,239,281) 699 Summer Programs 21, , , Student Services 80,325 80,000 77,240 (2,760) 735 Hearings Officer 3, Language Arts 71,070 70,000 66,646 (3,354) 811 Instructional Technology 532, Early Childhood 67,129 70, , , Attendance 103, ,000 - (125,000) 835 Curriculum & Instruction 6, Pupil Transportation 1, Infromation Technology 134, Title I Regular - 10,000 10,000 - Total - Departments 2,849,953 3,749,281 2,507,691 (1,241,590) TOTAL $14,112,504 20,314 $16,195,691 24,141 $15,484,708 3,827 ($710,983) Notes: Attendance Officers are not to be counted against 80% rule. All FTEs allocated to departments are paid with department funds. VM T's membership is half to account for half a day. 82

92 LIBRARY BOOKS CAMPUS VARIANCE 001 Martin High School 1,478 $ 21,926 1,949 $ 23, $ 1, Nixon High School 1,352 20,057 1,967 23, , Cigarroa High School 1,169 17,342 1,686 19, ,655 3,999 59,325 5,602 66,441 1,603 7, Christen Middle School 1,237 18,351 1,514 17, (394) 042 Lamar Middle School ,046 1,303 15, , Cigarroa Middle School 1,046 15,518 1,314 15, Memorial Middle School 619 9, , ,714 55,098 4,907 58,200 1,193 3, Bruni Elementary School , , (1,053) 102 Don Jose Gallego Elementary School 646 9, , (1,116) 104 Daiches Elementary School 549 8, , (744) 105 Farias Elementary School , , (625) 106 Heights Elementary School 388 5, , (146) 107 Tarver Elemetnary School 610 9, , (1,412) 108 Leyendecker Elementary School 526 7, , (46) 109 Macdonell Elementary School 617 9, , (530) 110 Milton Elementary School , , A. Pierce Elementary School 668 9, , Ryan Elementary School 670 9, , Santa Maria Elementary School 607 9, , Santo Nino Elementary School , , (1,784) 119 Hachar Elementary School 524 7, , (373) 120 J. C. Martin Elementary School 511 7, , Zachry Elementary School , , (1,786) 122 Kawas Elementary School 600 8, , (753) 123 Dovalina Elementary School 493 7, , (470) 124 Ligarde Elementary School 639 9, , (110) 125 Sanchez/Ochoa Elementary School , , (1,268) 12, ,577 14, ,359 2,276 (10,218) Total 20,222 $ 300,000 25,294 $ 300,000 5,072 $ - * For Fiscal Year the Finance Department is allocating $300,000 to library budgets on a per student basis. 83

93 FINE ARTS Location Budget Budget Variance HIGH SCHOOLS 001 Martin High School $ 3,000 $ 4,000 $ 1, Nixon High School 3,000 4,000 1, Cigarroa H. School 3,000 4,000 1,000 MIDDLE SCHOOLS 041 Christen Middle School 3,000 3, Lamar Middle School 3,000 3, Cigarroa Middle School 3,000 3, Memorial Middle School 3,000 3, ELEMENTARY SCHOOLS 101 Bruni Elementary School 3,000 3, Don Jose Gallego Elementary 3,000 3, Daiches Elementary 3,000 3, Farias Elementary 3,000 3, Heights Elementary 3,000 3, K. Tarver Elementary 3,000 3, Leyendecker Elementary 3,000 3, Macdonell Elementary 3,000 3, Milton Elementary 3,000 3, A. Pierce Elementary 3,000 3, Ryan Elementary 3,000 3, Santa Maria Elementary 3,000 3, Santo Nino Elementary 3,000 3, D. D. Hachar Elementary 3,000 3, J. C. Martin Elementary 3,000 3, H. B. Zachry Elementary 3,000 3, J. Kawas Elementary 3,000 3, Dovalina Elementary 3,000 3, H. Ligarde Elementary 3,000 3, Sanchez/Ochoa Elementary 3,000 3,000 - Total $ 81,000 $ 86,000 $ 5,000 84

94 PARENTAL INVOLVEMENT Location Budget Budget Variance HIGH SCHOOLS 001 Martin High School $ 1,000 $ 1,000 $ Nixon High School 1,000 1, Cigarroa H. School 1,000 1, Early College High School 1,000 1,000 - MIDDLE SCHOOLS 041 Christen Middle School 1,000 1, Lamar Middle School 1,000 1, Cigarroa Middle School 1,000 1, Memorial Middle School 1,000 1,000 - ELEMENTARY SCHOOLS 101 Bruni Elementary 1,000 1, Don Jose Gallego Elementary 1,000 1, Daiches Elementary 1,000 1, Farias Elementary 1,000 1, Heights Elementary 1,000 1, K. Tarver Elementary 1,000 1, Leyendecker Elementary 1,000 1, Macdonell Elementary 1,000 1, Milton Elementary 1,000 1, A. Pierce Elementary 1,000 1, Ryan Elementary 1,000 1, Santa Maria Elementary 1,000 1, Santo Nino Elementary 1,000 1, D. D. Hachar Elementary 1,000 1, J. C. Martin Elementary 1,000 1, H. B. Zachry Elementary 1,000 1, J. Kawas Elementary 1,000 1, Dovalina Elementary 1,000 1, H. Ligarde Elementary 1,000 1, Sanchez/Ochoa Elementary 1,000 1,000 - Total $ 28,000 $ 28,000 $ - 85

95 SPECIAL REVENUE FUNDS Free & Reduced 211 Spec. Ed Student ESEA Student IDEA-B IDEA-B Count Title I Weight Formula Preschool TOTALS 001 Martin High School 1,752 $ 73, % $ 26,038 $ - $ 99, Nixon High School 1,811 75, % 29, , Cigarroa High School 1,511 63, % 26,778-90, Early College High School , % , Christen Middle 1,423 59, % 14,158-73, Lamar Middle 1,228 51, % 12,198-63, Cigarroa Middle 1,210 50, % 15,818-66, Memorial Middle , % 7,758-38, Bruni Elementary , % 4,338-34, Gallego Elementary , % 3,418-32, Daiches Elementary , % 3, , Farias Elementary , % 3, , Heights Elementary , % 1,658-20, Tarver Elementary , % 2,058-27, Leyendecker Elem , % 3, , Macdonell Elem , % 3,199-30, Milton Elementary , % 3,199-38, Alma Pierce Elementary , % 2, , Ryan Elementary , % 4, , Santa Maria Elementary , % 3, , Santo Nino Elementary , % 4,239-37, Hachar Elementary , % 2, , J.C. Martin Elementary , % 3, , Zachary Elementary , % 3, , Kawas Elementary , % 3, , Dovalina Elementary , % 1,759-24, Ligarde Elementary , % 3, , Sanchez/Ochoa Elementary , % 4, ,004 Totals 23,848 $ 1,000, % $ 200,000 $ 5,293 $ 1,205,294 86

96 DEPARTMENT VARIABLE COSTS LOCATION 2008/09 VARIABLE ACTUALS 2009/10 VARIABLE BUDGET 2009/10 FIXED COSTS 2010/11 VARIABLE BUDGET 2010/11 FIXED COSTS VARIANCE 699 Summer Programs 240, , , Superintendent's Office 70,366 34,000-34, Board Of Education 106,972 70,000 50,000 70,000 50, Tax Office 80,076 67, ,000 67, , Risk Management Dept. 114,215 75, ,000 75, , Financial Management 213,793 45, ,000 45, , Human Resources 101,754 90, ,000 90,000 21,000 (80,000) 729 Procurement Department 19,960 14,000 7,000 14,000 7, Communication Department 25,108 38,000-38,000 31,000 31, Safety & Occupational Health Dept. 40,036 50,000-50, Student Services 20,576 10,800 97,000 10,800 21,000 (76,000) 733 Internal Auditor 5,148 5,500-5, Hearings Officer 1,255 3,000-3, Fixed Assets & Custodial Services 75,043 65,000 26,000 65,000 26, Textbooks & Records Management 17,557 18,000 8,000 18,000 18,000 10, R.O.T.C. Department 88 1,350-2, Fine Arts / UIL Services 10,663 20,000 23,000 20,000 25,000 2, Elementary P.E. 8,837 12,500 25,000 12,500 25, At Risk Program - 3,000-3, Language Arts 1,055 2,500-3, Instructional Technology 3,390 4,500-4, Social Studies 191 6,000-6, Mathematics 5,108 6,000-6, Science 7,624 6,000-6, Early Childhood 3,493 6,000-6,

97 DEPARTMENT VARIABLE COSTS LOCATION 2008/09 VARIABLE ACTUALS 2009/10 VARIABLE BUDGET 2009/10 FIXED COSTS 2010/11 VARIABLE BUDGET 2010/11 FIXED COSTS VARIANCE 817 Attendance 7,569 10,000-10, Innovative Programs 2,810 6,000-6, Academic Compliance & Accountability 9,185 10,000-10, Curriculum & Instruction 61,820 65,000-65, Gifted And Talented 21,038 25,000-25,000 10,000 10, Staff Development 11,921 10,500-10, CATE 7,252 15,000-15, Dyslexia / 504 Services 19,971 20,000-20, Testing & Assessment 29,966 65,000-55,000 - (10,000) 848 Parental Involvement / HIP Program 1,202 7,000-7, Grants 4,517 6,000-6, Crime Stoppers 7,359 11,000-11, Guidance and Counseling 6,753 8,000-8, Health Services 21,459 23,000 36,700 23,000 47,020 10, Pupil Transportation 259, , , , , Athletic Department 7,267 34,000-34,000 65,000 65, Special Education 49,114 40,000-40, Library Services 8,926 7,500-7, Printing/Creative Services 56,759 60,000 3,000 60,000 3, Instructional Television 30,122 33,000-33, Postal Services 6,380 6,000 65,000 6,000 65, Information Technology 880,026 1,000, , , ,000 (76,000) 936 Division Of Operations 922, , , Support Services 1,608 12,000-12, LISD Construction Department 5,922 13,000-13, LISD Police Department 115,761 60,000 60,000 70,000 60,000 10,000 Total $3,729,441 $3,720,150 $2,762,700 $3,221,300 $3,159,020 ($102,530) 88

98

99 SUBSTITUTES Location Over/ Actual Budget Actual (Under) Budget Budget Variance HIGH SCHOOLS 001 Martin High School $ 225,110 $ 165,574 $ 212,564 $ 46,990 $ 149,126 $ 184,407 $ 35, Nixon High School 184, , , , , ,735 (9,271) 003 Cigarroa H. School 130, , ,700 58, , ,605 15, VMT Magnet School 25,753 20,510 33,673 13,163 23,325 28,837 5, F.S. Lara Academy 25,939 9,000 48,240 39,240 19,479 13,863 (5,616) 008 Early College High School 28,732 1,686 2, ,000 13,409 9, , , , , , ,856 50,474 MIDDLE SCHOOLS 041 Christen Middle School 121,185 91, ,025 31,783 89,594 84,174 (5,420) 042 Lamar Middle School 102,115 79, ,213 23,567 77, ,833 31, Cigarroa Middle School 131, , ,063 14,795 96, ,314 29, Memorial Middle School 75,950 60,552 60, ,763 66,641 19, , , ,156 70, , ,962 75,691 ELEMENTARY SCHOOLS 101 Bruni Elementary School 72,283 61,129 67,310 6,181 55,904 41,907 (13,997) 102 Buenos Aires Elementary 65,495 45,728 55,588 9,859 49,158 49,139 (19) 104 Daiches Elementary 67,290 50,191 87,038 36,847 63,261 66,872 3, Farias Elementary 65,242 67,512 88,594 21,081 68,248 72,792 4, Heights Elementary 31,623 21,869 39,537 17,668 30,664 36,237 5, K. Tarver Elementary 52,998 49,587 48,485 (1,102) 38,992 38,569 (423) 108 Leyendecker Elementary 51,390 36,139 75,268 39,129 53,754 62,016 8, Macdonell Elementary 50,833 39,119 37,718 (1,402) 33,034 23,586 (9,448) 110 Milton Elementary 82,825 72,452 81,248 8,795 61,661 67,468 5, A. Pierce Elementary 77,570 65,485 98,513 33,027 92,468 65,352 (27,116) 112 Ryan Elementary 54,295 51,378 71,235 19,857 61,097 71,740 10, Santa Maria Elementary 73,338 68,745 64,315 (4,431) 56,548 57, Santo Nino Elementary 54,795 59,092 52,488 (6,605) 49,828 51,625 1, D. D. Hachar Elementary 60,058 52,699 42,693 (10,007) 48,128 49,128 1, J. C. Martin Elementary 54,678 52,934 57,034 4,100 48,727 56,941 8, H. B. Zachry Elementary 62,298 75,779 62,704 (13,075) 46,705 47, J. Kaw as Elementary 62,813 58,470 50,820 (7,650) 35,159 33,583 (1,576) 123 Dovalina Elementary 60,363 53,659 51,953 (1,706) 49,571 39,274 (10,297) 124 H. Ligarde Elementary 49,578 52,501 64,555 12,054 51,010 41,248 (9,762) 125 Sanchez/Ochoa Elementary 87,668 61,864 84,490 22,626 63,178 60,061 (3,117) 1,237,427 1,096,333 1,281, ,248 1,057,095 1,032,181 (24,914) OTHER DEPARTMENTS 006 Pregnancy,Ed.,& Parenting 35,718-1,660 1, District Wide , (100,228) 124, ,000 98,749 Total $ 2,324,934 $ 1,995,542 $ 2,427,882 $ 432,341 $ 2,000,000 $ 2,200,000 $ 200,000 89

100 COPIER - CAMPUSES Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 21,266 $ 18,361 $ 19,031 $ 670 $ 23,556 $ 28,803 $ 5, Nixon High School 38,716 31,107 31, ,356 34,782 16, Cigarroa High School 23,313 23,563 23, ,098 29,076 (2,022) 004 V.M.T. Magnet School 6,476 6,451 6,451-6,449 11,959 5, F.S. Lara Academy 4,179 2,449 4,060 1,611 4,061 2,990 (1,071) 008 Early College High School - - 3,821 3,821 3,821 11,959 8,138 Total High Schools 93,950 81,931 88,643 6,712 87, ,569 32, Christen Middle School 24,712 20,829 20,823 (6) 20,823 16,247 (4,576) 042 Lamar Middle School 16,585 7,777 9,124 1,347 7,775 10,831 3, Cigarroa Middle School 18,245 15,859 16,934 1,075 15,855 16, Memorial Middle School 10,565 7,777 9,614 1,837 9,387 16,247 6,860 Total Middle Schools 70,108 52,242 56,495 4,253 53,840 59,572 5, Bruni Elementary 14,297 9,389 9, ,387 13,489 4, Don Jose Gallego Elementary 9,854 7,777 7, ,775 10,831 3, Daiches Elementary 13,784 10,657 10, ,654 10, Farias Elementary 15,029 10,657 10,654 (3) 10,654 10, Heights Elementary 4,566 2,449 6,599 4,150 6,507 13,489 6, K. Tarver Elementary 8,830 6,509 6, ,119 13,489 5, Leyendecker Elementary 9,689 6,509 6,507 (2) 6,507 13,489 6, Macdonell Elementary 13,797 11,002 13,294 2,292 13,208 18,805 5, Milton Elementary 11,858 11,837 12, ,446 18,805 5, A. Pierce Elementary 13,648 6,941 7, ,939 10,831 3, Ryan Elementary 14,171 9,389 10,756 1,367 9,387 13,489 4, Santa Maria Elementary 10,562 9,389 9, ,387 13,489 4, Santo Niño Elementary 10,415 9,389 9, ,387 13,489 4, D. D. Hachar Elementary 5,685 4,061 2,690 (1,371) 2,448 5,416 2, J. C. Martin Elementary 7,863 5,674 5,672 (2) 5,672 13,489 7, H. B. Zachry Elementary 12,936 8,195 8, ,193 10,831 2, J. Kaw as Elementary 12,349 7,777 7, ,775 10,831 3, Dovalina Elementary 9,468 6,941 7, ,939 10,831 3, H. Ligarde Elementary 15,944 12,269 12,266 (3) 12,266 13,489 1, Sanchez/Ochoa Elementary 15,809 12,269 12, ,266 13,489 1,223 Total Elementary Schools 230, , ,008 7, , ,733 76,817 Total Campuses $ 394,615 $ 303,253 $ 322,146 $ 18,893 $ 318,097 $ 432,874 $ 114,777 90

101 COPIER - DEPARTMENTS Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School - CTE $ 683 $ 1,613 $ 1,607 $ (6) $ 1,613 $ 2,990 $ 1, Nixon High School - CTE - 1,613 1,603 (10) 1,613 2,990 1, Cigarroa High School - CTE - 1,613 1,605 (8) 1,613 5,706 4, Superintendent's Office 2,244 2,209 2, ,448 2, Board of Education - - 1,612 1,612 1,613 2, Tax Office 843 1,613 1,612 (1) 1,613 2, Risk Management Dept. 1,260 1,613 1,612 (1) 1,613 2, Financial Management 8,159 4,418 2,209 (2,209) 2,209 2, Human Resources 4,588 4,543 4,542 (1) 4,543 2,990 (1,553) 729 Procurement Department - 3,512 3,490 (22) 3,491 2,990 (501) 730 Communication Department 2,856 2,449 1,612 (837) 1,613 2, Safety & Occupational Health 2,940 2,449 - (2,449) Student Services 1,672 2,813 1,612 (1,201) 1,613 2, Internal Auditor 1,501 1,613 1,612 (1) 1,613 2, Hearings Officer 899 1,613 1,612 (1) Fixed Assets & Custodial Service 1,587 1,613 1,568 (45) 1,613 2, Textbooks & Records Mgt ,613 1,612 (1) 1,613 2, State Bilingual 8,564 5,674 5,672 (2) 5,672 8,969 3, Fine Arts / UIL Services Physical Education Depart ,612 1,612 1,613 2,990 1, Instructional Technology 1,127 2,209 2,209-2,209 2, Curriculum & Instruction 6,331 10,166 8,551 (1,615) 8,551 8, Staff Development ,990 2, CATE 1,001 1,613 1,612 (1) 1,613 2, Testing & Assesment 2,955-1,612 1,612 1,613 2,990 1, District Wide 4, ,613 1,743 (129,870) 55,000 10,000 (45,000) 873 Crime Stoppers Guidance and Counseling 2,248 2,449 2,447 (2) 2,448 - (2,448) 876 Health Services 1,940 3,226 1,612 (1,614) 1,613 2,990 1, Pupil Transportation 1,053 1,613 1,612 (1) 1,613 2,990 1, Athletic Department 1,728 1,613 1, ,613 2,990 1, Special Education 3,861 3,226 3,224 (2) 3,225 5,980 2, Printing/Creative Services 41,588 54,921 37,504 (17,417) 75,916 68,000 (7,916) 883 Instructional Television 1,555 1,613 1,612 (1) 1,613 2,990 1, Information Technology 4,475 3,822 2,343 (1,479) 2,209 2, Division of Operations 5,789 5,434 5,346 (88) 3,821 7,500 3, LISD Police Department 2,109 3,226 1,612 (1,614) 1,613 2, Total Departments 120, , ,973 (155,355) 202, ,484 (17,905) Total $ 515,524 $ 572,581 $ 436,119 $ (136,462) $ 520,486 $ 617,358 $ 96,872 91

102 TELEPHONE Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 5,980 $ 15,425 $ 8,341 $ (7,085) $ 7,902 $ 8,698 $ Nixon High School 24,322 21,890 25,507 3,617 31,879 23,746 (8,133) 003 Cigarroa High School 18,113 21,563 10,448 (11,115) 10,561 10, V.M.T. Magnet School 9,215 6,535 9,297 2,762 11,441 9,176 (2,265) 007 F.S. Lara Academy 7,086 6,014 7,024 1,010 9,869 6,208 (3,661) 008 Early College High School 756-1,597 1, , Christen Middle School 8,140 6,000 4,031 (1,969) 4,216 4,075 (141) 042 Lamar Middle School 2,734 6,000 3,256 (2,744) 3,405 3,391 (14) 043 Cigarroa Middle School 8,476 6,500 5,914 (586) 5,859 7,314 1, Memorial Middle School 5,768 5,000 6,406 1,406 6,465 6, Bruni Elementary 2,697 2,015 1,467 (548) 971 1, Don Jose Gallego Elementary 2,929 2,957 13,052 10,095 1,165 2,687 1, Daiches Elementary 1,691 2,000 2, ,863 3,567 1, Farias Elementary 2,358 2,982 2,811 (171) 3,766 2,549 (1,217) 106 Heights Elementary 2,163 3,020 3, ,413 3,977 1, K. Tarver Elementary 2,291 2,281 3,782 1,501 2,205 4,837 2, Leyendecker Elementary 6,536 3,800 7,836 4,036 10,395 7,450 (2,945) 109 Macdonell Elementary 1,285 2,000 3,758 1,758 2,462 2,300 (162) 110 Milton Elementary 1,246 2,000 1,956 (44) 1,819 1,740 (79) 111 A. Pierce Elementary 6,268 3,800 2,494 (1,306) 3,240 2,305 (935) 112 Ryan Elementary 2,460 2,481 4,074 1,593 3,132 4,791 1, Santa Maria Elementary 1,250 2,200 1,129 (1,071) 1,281 1, Santo Nino Elementary 1,532 2,118 1,654 (464) 1,139 2,191 1, D. D. Hachar Elementary 3,061 3,800 2,403 (1,397) 3,229 3,019 (210) 120 J. C. Martin Elementary 2,634 3,131 3, ,673 4,614 1, H. B. Zachry Elementary 3,526 2,796 4,293 1,497 4,997 4,248 (749) 122 J. Kaw as Elementary 2,388 2,352 3, ,913 3, Dovalina Elementary 1,775 3,340 3,032 (308) 1,993 3,725 1, H. Ligarde Elementary 1,386 2,500 2,254 (246) 987 2,686 1, Sanchez/Ochoa Elementary 3,450 3,500 4, ,846 4,327 (519) 870 District Wide (Departments) 597, , ,573 (48,573) 1,100,000 1,100,000 - Total $ 740,769 $ 1,096,146 $ 1,052,336 $ (43,810) $ 1,250,000 $ 1,250,000 $ - 92

103 ELECTRICITY Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 477,950 $ 380,000 $ 576,026 $ 196,026 $ 521,368 $ 581,495 $ 60, Nixon High School 578, , , , , ,781 (10,826) 003 Cigarroa High School 702, , ,883 18, , ,099 (11,426) 004 VMT Magnet School 75,064 70,575 81,235 10,660 76,754 76,490 (264) 007 F.S. Lara Academy 28,895 20,623 32,254 11,631 30,407 30, Early College High School - - 4,483 4,483 7,385 55,512 48, Christen Middle School 396, , ,278 28, , ,090 3, Lamar Middle School 415, , ,670 24, , ,488 25, Memorial Middle School 290, , ,714 23, , ,525 3, Bruni Elementary School 126, , ,848 18, , ,934 (5,304) 102 Don Jose Gallego Elementary 208, , ,117 84, , ,298 (79,634) 104 Daiches Elementary 145,896 99, ,586 46, , ,768 (2,602) 105 Farias Elementary 159, , ,775 19, , ,363 (6,143) 106 Heights Elementary 95,936 82,439 98,507 16,068 96,396 98,297 1, K. Tarver Elementary 129,120 80, ,984 51, , ,870 (4,516) 108 Leyendecker Elementary 12, , ,576 41, , ,854 (24,332) 109 Macdonell Elementary 139, , ,058 18, , , Milton Elementary 212, , ,513 (14,487) 154, ,086 (16,998) 111 A. Pierce Elementary 159, , ,354 4, , ,919 (11,160) 112 Ryan Elementary 140, , ,808 (2,322) 140, ,925 (2,961) 115 Santa Maria Elementary 105,605 94, ,199 15, , ,280 (940) 116 Santo Nino Elementary 132, , ,119 (13,320) 132, ,442 8, D. D. Hachar Elementary 11, , ,702 37, , ,916 1, J. C. Martin Elementary 15, ,011 40,436 (60,575) 150, ,813 (16,231) 121 H. B. Zachry Elementary 98, , ,757 (4,771) 108, ,191 5, J. Kaw as Elementary 34,201 89, ,097 39,674 94, ,886 25, Dovalina Elementary 88,151 95,487 98,537 3,050 96,862 98,181 1, H. Ligarde Elementary 113, , ,278 (13,341) 122, ,640 2, Sanchez/Ochoa Elementary 163, , ,343 16, , ,805 5, District Wide 274, , ,891 (176,109) 306, ,668 (99,270) 877 Pupil Transportation 12,538 12,000 13,377 1,377 17,311 15,838 (1,473) 934 Information Technology ,993 84,993 92, ,347 9, Division of Operations 35,996 38,000 36,258 (1,742) 44,982 36,684 (8,298) Total $ 5,578,270 $ 5,299,998 $ 5,975,773 $ 675,775 $ 6,000,000 $ 5,900,000 $ (100,000) 93

104 WATER Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 43,591 $ 44,918 $ 23,486 $ (21,432) $ 30,874 $ 49,005 $ 18, Nixon High School 39,501 41,233 54,028 12,795 38,662 49,579 10, Cigarroa High School 38,751 44,624 40,976 (3,648) 32,907 33, VMT Magnet School 9,584 10,982 10,020 (962) 11,419 9,978 (1,441) 007 F.S. Lara Academy 6,505 6,401 3,880 (2,521) 3,903 4, Early College High School , (5,083) 041 Christen Middle School 37,911 29,741 45,171 15,430 45,055 34,913 (10,141) 042 Lamar Middle School 13,680 13,284 14,711 1,427 16,863 17,955 1, Memorial Middle School 6,584 10,968 10,137 (831) 3,867 17,592 13, Bruni Elementary School 5,313 6,633 4,800 (1,833) 4,507 4, Don Jose Gallego Elementary 4,034 5,716 4,521 (1,195) 5,239 5, Daiches Elementary 9,034 6,915 11,896 4,981 13,083 12,528 (555) 105 Farias Elementary 13,705 7,221 13,619 6,398 12,862 16,680 3, Heights Elementary 4,042 2,175 4,640 2,465 5,487 6,539 1, K. Tarver Elementary 4,029 4,924 4,811 (113) 5,299 6, Leyendecker Elementary 5,555 6,140 6, ,961 7,970 1, Macdonell Elementary 6,240 4,460 7,633 3,173 8,568 9, Milton Elementary 9,539 13,243 14,277 1,034 18,329 18, A. Pierce Elementary 7,591 11,096 9,623 (1,473) 7,639 12,110 4, Ryan Elementary 5,513 7,654 14,480 6,826 7,266 20,274 13, Santa Maria Elementary 3,540 3,649 3, ,200 5,518 1, Santo Nino Elementary 12,733 16,529 12,674 (3,855) 13,244 13, D. D. Hachar Elementary 1,793 4,208 7,767 3,559 7,402 9,674 2, J. C. Martin Elementary 95 5,670 4,185 (1,485) 7,000 7, H. B. Zachry Elementary 9,108 10,829 10,612 (217) 10,329 8,684 (1,645) 122 J. Kaw as Elementary 14,069 13,914 12,744 (1,170) 13,249 8,454 (4,795) 123 Dovalina Elementary 5,538 6,786 5,395 (1,391) 5,316 5, H. Ligarde Elementary 10,073 11,823 12, ,208 11,118 (4,090) 125 Sanchez/Ochoa Elementary 17,703 11,126 16,809 5,683 22,516 12,802 (9,714) 870 District-Wide (Departments) 20,622 37,138 19,267 (17,872) 40,748 42,282 1,535 Total $ 365,975 $ 400,000 $ 404,802 $ 4,802 $ 424,000 $ 465,000 $ 40,999 94

105 SANITATION Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 6,594 $ 10,221 $ 7,519 $ (2,702) $ 7,775 $ 8,345 $ Nixon High School 8,787 9,226 10,634 1,408 11,014 11, Cigarroa High School 10,922 11,468 10,755 (713) 9,283 11,932 2, F.S. Lara Academy 1,364 1,562 - (1,562) Early College High School ,077 - (5,077) 041 Christen Middle School 3,297 6,759 3,759 (3,000) 7,775 4,171 (3,604) 042 Lamar Middle School 3,297 3,462 3, ,888 4, Cigarroa Middle School 5,127 5,383 5, ,044 6, Memorial Middle School 3,297 3,462 3, ,888 4, Bruni Elementary School 3,297 3,462 3, ,888 4, Buenos Aires Elementary 3,297 3,462 3, ,239 4, Daiches Elementary 2,382 2,501 2, ,809 3, Farias Elementary 2,382 2,501 2, ,809 3, Heights Elementary 3,297 3,462 3, ,888 4, K. Tarver Elementary 3,297 3,462 3, ,888 4, Leyendecker Elementary 2,382 2,501 2, ,809 3, Macdonell Elementary 3,297 3,462 3, ,888 4, Milton Elementary 3,297 3,462 3, ,809 4,171 1, A. Pierce Elementary 2,382 2,501 2, ,077 3,014 (2,063) 112 Ryan Elementary 2,382 2,501 2, ,809 3, Santa Maria Elementary 3,297 3,462 3, ,888 4, Santo Nino Elementary 2,382 2,501 2, ,809 3, D. D. Hachar Elementary 3,297 3,462 3, ,888 4, J. C. Martin Elementary 2,382 2,501 2, ,809 3, H. B. Zachry Elementary 3,297 3,462 3, ,888 4, J. Kaw as Elementary 2,382 2,501 2, ,809 3, Dovalina Elementary 3,297 3,462 3, ,888 4, H. Ligarde Elementary 3,297 3,462 3, ,888 4, Sanchez/Ochoa Elementary 4,764 5,002 5, ,618 6, Total Campuses 102, , ,550 (85) 126, , District Wide 19,959 21,365 21,169 (196) 22,781 23, Total $ 122,731 $ 136,000 $ 135,719 $ (281) $ 148,923 $ 150,520 $ 1,597 95

106 GAS Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ 3,962 $ 4,700 $ 2,621 $ (2,079) $ 4,377 $ 4,000 $ (377) 002 Nixon High School 3,524 3,750 3,467 (283) 5,885 4,000 (1,885) 003 Dr. L Cigarroa H. School 9,520 9,200 7,126 (2,074) 10,188 8,569 (1,619) 041 Christen Middle School (16) (666) (700) 042 Lamar Middle School 371 1, (1,177) District Wide (200) Total $ 17,477 $ 20,000 $ 13,521 $ (6,479) $ 22,000 $ 18,000 $ (4,000) 96

107 RISOGRAPH Over/ Location Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School $ - $ 3,364 $ 6,650 $ 3,286 $ 3,364 $ 3,364 $ Nixon High School - 3,364 4,556 1,192 3,364 3, Cigarroa High School - 3,364 3,095 (269) 3,364 3, V.M.T. Magnet School - 1,876 1, ,876 1, F.S. Lara Academy Early College High School (470) Total High Schools - 12,956 16,756 3,800 12,956 12, Christen Middle School - 3,364 2,998 (366) 3,364 3, Lamar Middle School - 3,364 5,076 1,712 3,364 3, Cigarroa Middle School - 3,364 7,703 4,339 3,364 3, Memorial Middle School - 3,364 3, ,364 3,364 - Total Middle Schools - 13,456 19,520 6,064 13,456 13, Bruni Elementary - 1,876 2, ,876 1, Don Jose Gallego Elementary - 3,752 1,725 (2,027) 1,876 1, Daiches Elementary - 1,876 1, ,876 1, Farias Elementary - 3,364 3, ,364 3, Heights Elementary - 1,876 2, ,876 1, K. Tarver Elementary - 1,876 1,805 (71) 1,876 1, Leyendecker Elementary - - 2,162 2,162 1,876 1, Macdonell Elementary - 1,876 1,777 (99) 1,876 1, Milton Elementary - 1,876 2, ,876 1, A. Pierce Elementary - 3,364 5,773 2,409 3,364 3, Ryan Elementary - 3,364 4, ,364 3, Santa Maria Elementary - 1,876 2, ,876 1, Santo Niño Elementary - 1,876 1,787 (89) 1,876 1, D. D. Hachar Elementary - 3,364 3,017 (347) 3,364 3, J. C. Martin Elementary - 1,876 2, ,876 1, H. B. Zachry Elementary - 1,876 1,720 (156) 1,876 1, J. Kaw as Elementary - 1,876 2, ,876 1, Dovalina Elementary - 1,876 1,865 (11) 1,876 1, H. Ligarde Elementary - 1,876 1, ,876 1, Sanchez/Ochoa Elementary - 1,876 1, ,876 1,876 - Total Elementary Schools - 43,472 49,647 6,175 43,472 43, Printing/Creative Services - 19,084 20, ,084 19,084 - Total $ - $ 88,968 $ 105,995 $ 17,027 $ 88,968 $ 88,968 $ - 97

108 JANITORIAL SUPPLIES Square Over/ Location Ft. * Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School 378,566 $ 20,022 $ 20,035 $ 21,388 $ 1,353 $ 35,437 $ 43,403 $ 7, Nixon High School 374,223 25,057 23,428 25,416 1,987 38,264 42,906 4, Cigarroa High School 273,057 27,594 21,003 20,227 (776) 31,618 31,307 (311) 004 VMT Magnet School 89,147 7,710 6,533 6, ,205 6, F.S. Lara Academy 35,958 7,400 7,000 7, ,116 5, Early College High School 34,887 2,969 3,000 2,986 (14) 4,593 7,000 2,407 Total High Schools 1,185,838 90,750 81,000 84,045 3, , ,960 14, Christen Middle School 215,347 15,872 21,156 21,112 (44) 24,651 24, Lamar Middle School 178,979 14,706 14,054 13,899 (155) 15,154 20,520 5, Cigarroa Middle School 216,000 19,680 18,136 18, ,597 24,765 (832) 044 Memorial Middle School 134,245 15,189 12,654 12, ,367 15, Total Middle Schools 744,571 65,447 66,000 66, ,769 85,367 4, Bruni Elementary School 81,576 10,045 9,422 9,302 (120) 9,511 9,353 (158) 102 Don Jose Gallego Elementary 92,305 10,839 10,661 10,636 (25) 10,566 10, Daiches Elementary 84,751 10,792 9,330 9,312 (18) 9,248 9, Farias Elementary 106,580 10,576 10,069 11,680 1,611 10,791 12,220 1, Heights Elementary 68,500 9,368 7,854 7,843 (11) 7,841 7, K. Tarver Elementary 84,561 9,020 8,443 8,442 (1) 9,697 9,695 (2) 108 Leyendecker Elementary 99,255 6,907 11,461 11,461 (0) 11,362 11, Macdonell Elementary 78,571 10,681 14,075 14, ,994 9,008 (2,986) 110 Milton Elementary 85,897 11,677 9,921 10, ,833 9, A. Pierce Elementary 106,635 11,536 12,581 12,580 (1) 10,923 12,226 1, Ryan Elementary 93,456 11,861 10,794 11, ,698 10, Santa Maria Elementary 81,667 9,345 8,849 8,838 (11) 9,348 9, Santo Nino Elementary 92,078 11,219 10,635 11, ,540 10, D. D. Hachar Elementary 88,214 11,889 10,188 9,187 (1,001) 10,098 10, J. C. Martin Elementary 94,728 7,482 10,968 10,522 (446) 10,871 10,861 (10) 121 H. B. Zachry Elementary 81,363 8,846 8,158 10,618 2,460 12,746 9,329 (3,417) 122 J. Kaw as Elementary 74,410 8,870 10,409 11, ,335 8, Dovalina Elementary 68,440 6,763 6,405 6,355 (50) 6,348 7,847 1, H. Ligarde Elementary 80,379 9,206 8,717 10,869 2,152 9,201 9, Sanchez/Ochoa Elementary 89,450 14,930 15,000 14,999 (1) 15,000 10,256 (4,744) Total Elementary Schools 1,732, , , ,787 7, , ,673 (6,278) 870 District-Wide (Departments) 29,567 30,000 29,873 (1,084) 41,494 50,000 8,506 Total $ 387,617 $ 380,940 $ 391,772 $ 9,875 $ 448,447 $ 470,000 $ 21,553 98

109 JANITORIAL DUST/WET MOP Square Over/ Location Ft. * Actual Budget Actual (Under) Budget Budget Variance 001 Martin High School 378,566 $ 4,023 $ 6,239 $ 3,763 $ (2,476) $ 6,239 $ 4,011 $ (2,228) 002 Nixon High School 374,223 6,101 7,295 5,455 (1,840) 7,295 4,172 (3,123) 003 Cigarroa High School 273,057 4,022 5,606 3,227 (2,379) 5,606 3,569 (2,037) 004 VMT Magnet School 89,147 2,290 2,610 1,651 (959) 2,610 1,213 (1,397) 007 F.S. Lara Academy 35,958 1,425 1, (608) 1, (680) 008 Early College High School 34, , (615) 1,185,838 17,862 23,200 15,084 (8,116) 24,200 14,120 (10,080) 041 Christen Middle School 215,347 2,625 4,166 2,464 (1,702) 4,166 2,657 (1,509) 042 Lamar Middle School 178,979 3,439 3,057 2,480 (577) 3,057 2,168 (889) 043 Cigarroa Middle School 216,000 2,130 3,945 2,051 (1,894) 3,945 2,732 (1,213) 044 Memorial Middle School 134,245 2,761 2,752 2,028 (724) 2,752 2,052 (700) 744,571 10,956 13,920 9,022 (4,898) 13,920 9,609 (4,311) 101 Bruni Elementary 81,576 3,040 2,473 1,983 (490) 2,473 1,396 (1,077) 102 Don Jose Gallego Elementary 92,305 1,689 2,799 1,487 (1,312) 2,799 1,396 (1,403) 104 Daiches Elementary 84,751 1,438 2,449 1,151 (1,299) 2,449 1,234 (1,215) 105 Farias Elementary 106,580 2,763 2,643 1,976 (668) 2,643 1,396 (1,247) 106 Heights Elementary 68,500 1,300 2,062 1,184 (878) 2,062 1,234 (828) 107 K. Tarver Elementary 84,561 3,166 2,216 2, ,216 1,234 (982) 108 Leyendecker Elementary 99,255 1,615 3,009 1,595 (1,415) 3,009 1,562 (1,447) 109 Macdonell Elementary 78,571 2,114 2,382 1,666 (716) 2,382 1,234 (1,148) 110 Milton Elementary 85,897 2,090 2,604 1,514 (1,090) 2,604 1,396 (1,208) 111 A. Pierce Elementary 106,635 2,556 2,869 2,011 (858) 2,869 1,396 (1,473) 112 Ryan Elementary 93,456 1,476 2,834 1,001 (1,833) 2,834 1,396 (1,438) 115 Santa Maria Elementary 81,667 1,336 2,323 1,027 (1,296) 2,323 1,234 (1,089) 116 Santo Nino Elementary 92,078 2,823 2,792 2,119 (673) 2,792 1,396 (1,396) 119 D. D. Hachar Elementary 88,214 1,390 2,675 1,091 (1,584) 2,675 1,453 (1,222) 120 J. C. Martin Elementary 94,728 1,383 2,879 1,282 (1,597) 2,879 1,396 (1,483) 121 H. B. Zachry Elementary 81,363 2,036 2,142 1,589 (553) 2,142 1,234 (908) 122 J. Kaw as Elementary 74,410 2,452 2,208 1,875 (333) 2,208 1,234 (974) 123 Dovalina Elementary 68,440 2,494 1,681 1, ,681 1,068 (613) 124 H. Ligarde Elementary 80,379 2,129 2,288 1,756 (532) 2,288 1,234 (1,054) 125 Sanchez/Ochoa Elementary 89,450 1,896 2,550 1,598 (952) 2,550 1,396 (1,154) 1,732,816 41,186 49,880 32,106 (17,774) 49,878 26,519 (23,359) Total Campuses 3,663,225 70,004 87,000 56,213 (30,787) 87,998 50,248 (37,750) 870 District-Wide (Departments) 6,003 27,772 10,710 (17,062) 15,602 33,599 17,997 Total $ 76,007 $ 114,772 $ 66,923 $ (47,849) $ 103,600 $ 83,847 $ (19,753) 99

110 COMMUNITIES IN SCHOOLS Location Budget Budget Variance 001 Martin High School $ - $ 10,000 $ 10, Nixon High School - 10,000 10, Cigarroa High School - 10,000 10, F.S. Lara Academy - 10,000 10, Christen Middle School - 10,000 10, Lamar Middle School - 10,000 10, Cigarroa Middle School - 10,000 10, Memorial Middle School - 10,000 10,000 Total $ - $ 80,000 $ 80,

111

112 CAMPUS/DEPARTMENT IMPROVEMENT PLAN BUDGET CHECKLIST Place a checkmark in the first column, when it is completed and in the second column, site the page number as evidence in. Was the Campus Improvement Plan and the Needs Assessment used in setting up the Budget amounts? If so, was the Budget amounts incorporated in the Campus Improvement Plan and the Needs Assessment? When completing the budgets for the following programs, did the campus follow the guidelines written by the directors in the Budget Instructional Manual in order to appropriate the funds? Explain: Gifted & Talented Career & Technology Services to Stud. w/dis. (Special Ed) Accelerated Education (State Comp) State Bilingual Title I Y/N Reasons Does the Special Revenue amount key-punched in the budget program (ex. Title I, IDEA B Formula, etc.) balance to the Distribution Report on the Budget Instructional Manual? If not, why? In the Special Revenue funds, is the payroll allocation less than 80% as recommended by the District? If not, why? Does the Fund Uses Form amounts tie to the amounts keypunched in the Budget Module? Has Human Resources reviewed the staffing formulas with the Campus/Department? If so, is the Campus/Department recommending a reduction and/or additional staff and have they identified a funding source that is available within any of their budgets? 101

113 BUDGET PACKAGE CHECKLIST The Budget Package due to the Finance Department on April 3rd, includes the following (before the package is submitted all the following must be completed): Revised hard copy of the Mission, Goals, & Objectives; Performance Evaluation; Capital Outlay Justification, Travel Justification Form, Request for Additional Funds, and Needs Assessment Form. Electronic submission of the Mission, Goals, & Objectives and Performance Evaluation,. Special Populations FTE s Forecast (Directors ONLY) Print out of the Budgets for all funds that were keypunched into the system. Does the Capital Outlay Justification and the Travel Justification amounts tie to the detail item descriptions? Does the amounts key-punched in the budget system tie to the Capital Outlay Justification Form and Travel Justification Form? Fund Uses form for all the Special Populations Programs including the signature of the Special Population Program Director. Is the Campus/Department Improvement Plan included? Is the Human Resources Needs Assessment included? If any personnel changes are incorporated in the budget, is a position action form included? Is the Request for Additional Funding attached with a Needs Assessment Form detailed explanation for the request? Was the Request for Additional Funding submitted electronically? 102

114 MISSION, GOALS, AND OBJECTIVES Mission A Mission Statement should be: (1) A one-sentence, clear, concise statement that says who the department is, what it does, for whom and where, (2) It should be easily understood by a twelve-year-old, and (3) It can be recited by memory even under stress. Also, a good mission statement is inspiring, exciting, clear, true, and appealing. Campus/Department Description In narrative form, describe the assigned functions, services, and activities of the campus/department. Campus/Department Goals Indicate what the campus/department would like to achieve over a period of time. Goals are long-term and general in nature. Campus/Department s Objectives Indicate specifically what the campus/department would like to achieve in FY to contribute to the campus/department s goals. Objectives are short-term oriented and specific, measurable statements of the desired immediate or direct outcomes of the campus/department. Remember that your objectives should support your goals (i.e., the accomplishment of objectives leads to the overall accomplishment of goals). District s Goals Indicate which of the Superintendent Priority Goal(s) the campus/department supports. The relationship of unit goals to the overall goals of the District should be apparent. THIS FORM WILL BE SUBMITTED ELECTRONICALLY 103

115 PERFORMANCE EVALUATION The performance evaluation section should include performance measures that focus on results and accomplishments (e.g., Campuses: TAKS scores, Attendance, etc.) The measures should be related to the mission, goals, and objectives of each campus/department. Each administrator is allowed flexibility to develop individual performance evaluation methods. THIS FORM WILL BE SUBMITTED ELECTRONICALLY 104

116 REQUEST FOR ADDITIONAL FUNDS THIS FORM WILL BE SUBMITTED ELECTRONICALLY 105

117 NEEDS ASSESSMENT FORM Laredo Independent School District Needs Assessment Form (NAME OF CAMPUS OR DEPARTMENT) Area of Review Strength Area of Concern Comments & Suggestions This form is available at #

118 CAPITAL OUTLAY JUSTIFICATION FORM Enter Campus/Department Number & Name Here! Priority Description Goal # Qty. Estimated Cost 1 $ Total: $ - Description Furniture Computer Equipment A/V Equipment Other Equipment Fund Func. Obj. Sub Org. Year Prog. Local Amount $ Total: $ - Enter Justification Here! Justification This form is available at #

119 TRAVEL JUSTIFICATION FORM Enter Campus/Department Number & Name Here! IN-STATE TRAVEL Position Destination Goal # # of Persons Unit Cost Estimated Cost - $ - $ (1) Total: $ - OUT-OF-STATE TRAVEL Position Destination Goal # # of Persons Unit Cost Estimated Cost - $ - $ (1) Total: $ - Description Fund Func. Obj. Sub Org. Year Prog. Local Amount In-State Travel XXX XX XXX 1 XX 000 $ - Out-of-State Travel XXX XX XXX 1 XX (1) Total: $ - JUSTIFICATION Is this Staff Development included in the Campus Improvement Plan? Enter Justification Here! Enter YES or NO Notes: Check Eligibility Criteria on the Financial Guidelines at (1) In-State and Out-of-State Travel should equal to line items on the budget module This form is available at #

120 FUND USES FORM FUND USES FORM Enter Campus/Department Number & Name Here! Enter Enhanced Program Here DESCRIPTION AMOUNT PERCENTAGE Payroll Costs $ - #DIV/0! Purchase and Contracted Services - #DIV/0! Supplies and Materials - #DIV/0! Other Operating Expenses - #DIV/0! Capital Outlay - #DIV/0! Total $ - #DIV/0! JUSTIFICATION Enter justification for supplemental activities or programs here! Administrator's Signature Date CEIC Campus Chair Signature Date Special Population Program Director Signature Date I certify I have reviewed the proposed expenses for the Enhanced Program and the costs and activities are allowable under program rules and regulations and the Scientific Based Research is cited in the CIP. This form is available at #

121 ADMINISTRATIVE REGULATION STAFF-PUPIL RATIOS These staff pupil ratios will be used as the basic guidelines for staffing schools in the Laredo Independent School District. The staffing (budget) committee may approve individual exceptions to these rules when it is deemed in the best interest of the district. Reduction of staff required upon application of these ratios will be accomplished through attrition or redistribution, as opposed to actual rifts, unless a financial emergency exists. ELEMENTARY SCHOOLS: Principal per campus Funding Source: Regular Assistant Principal 1 for every additional for over 801* Funding Source: Regular Librarian Library Aide Secretary Attendance Clerk Campus Clerk Teacher Aides 1 per campus Funding Source: Regular 1 per campus Funding Source: State Compensatory 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 1 per campus Funding Source: St. Comp., Bil. & Title I 1 full time for every Pr-K & Kinder Funding Source: St. Comp., Bil., Title I& PreK Grant (If appropriate funding available) Membership ,000-1,250-1, ,249 1,499 Counselor Funding Source: ½ Regular-½ St. Comp. Teachers Pre-K(3) Pre-K(4) 1 to 25 Teachers K-4 th 1 to 22 Music Teacher 650 to 1 (Maximum of 1 per campus with half units allocated as needed) Physical Education Teacher 200 to 1-1:1 PE teacher 1:2 PE teacher aide Nurses 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I *Note: Final decision on additional Asst. will be done on PEIMS snap shot date. 5 th

122 Title I Positions State Compensatory/ Bilingual Positions ELEMENTARY (Continued) Limited to 80% of campus Title I budget. If teacher aides are hired they must be assigned to pre-k on a 1 to 1 ratio before other grade levels are servedincludes salary and fringe benefits. Limited to 80% of campus state compensatory budget includes salary and fringe benefits MIDDLE SCHOOLS Membership ,000-1,250-1, ,249 1,525 Counselor A* Middle Schools will allocate secretaries, clerks, and receptionists at a ratio of 185:1 A* - One position for every 250 above 1,500 Principal Assistant Principal *Due to low enrollment Memorial Middle will only have 2 assistants Librarian Library Clerk Secretary to Principal Registrar Bookkeeper PBX Teacher Nurses Title I Positions per campus Funding Source: Regular 3 per campus * Funding Source : Regular 1 per campus Funding Source: Regular 1 per campus Funding Source : State Comp 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 1 per campus Funding Source Regular 18 minimum and 30 maximum (The total school staffing will be based on a 25:1 ratio) 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I Limited to 80% of campus Title I budget Limited to 80% of campus compensatory budget includes salary benefits State Compensatory/ Bilingual Positions *Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs.

123 HIGH SCHOOLS Membership ,000-1, ,249 1,499 Asst. Prin A* Counselors A* High Schools will be allocated secretaries, clerks, and receptionists at a ratio of 170:1 A* - One position for every 250 above 1,500. Principal Librarian Library Aide 1 per campus Funding Source: Regular 2 per campus* Funding Source: Regular 2 per campus* Funding Source: State Comp Secretary to Principal Registrar Bookkeeper PBX Teacher Nurses Title I Positions State Compensatory/ Bilingual Positions 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 1 per campus Funding Source: Regular 18 minimum and 35 maximum (The total school staffing will be based on a 25:1 ratio.) 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I Limited to 80% of campus Title I budget. Limited to 80% of campus Compensatory budget- Includes salary/benefits **Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs. 112

124 SPECIAL EDUCATION Elementary Secondary Unit / Service Ratio*** Additional Staff 22 : 1* 34, 56, 78, 90, 112 (3-8 per period) Resource (3 8 per period) Content Mastery (6-10 per period) In-Class Support (not more than 8 per period) Resource (10 18 per period) Content Mastery (6 10 per period) In-Class Support (not more than 8 per period) High Schools: Vocational Adjustment Class Teacher Job Coaches (Aides) 22 : 1* (10-18 per period) 250 : : 1 34, 56, 78, 90, 112, 134, 156, 178, 200, 222, 244, 266, 288, , 250 Auditory Impaired 4 : 1** 5, 9, 13 Self-Contained Units All Levels Preschool Program for Students with 3 : 1** 4, 8, 12 Disabilities (PPCD) Autism 2 : 1** 3, 6, 8, 10 Emotionally Disturbed 4 : 1** 5, 9, 13 Mental Retardation 4 : 1** 5, 9, 13 Mental Retardation (Severe) 2 : 1** 3, 6, 8, 10 * Denotes FTEs which may be addressed through Teacher (1.0); Teacher Aides (0.5); Tutors (0.25) ** Denotes number of adults assigned *** Ratios are not applicable to coordination list counts **** Additional staff may be added to provide appropriate instructional arrangements when individual circumstances warrant or by ARD recommendation (Ratios reflect total Special Education Student Counts unless otherwise specified) Service Ratio Additional Staff Districtwide All Levels Diagnosticians Diagnostician Clerks 180 : : 1 Special Education Supervisors (1,000 1,249) : 1 Speech Pathology Team: 1 Speech Pathologist (with CCCs) & 2 Speech team members --either Therapy Assistants (Bachelor s level) and/or Interns (Master s level) 125 : 1* 113

125 Occupational Therapist Team: 1,250 : 1 1 Registered Occupational Therapist & 1 Certified Occupational Therapy Assistant Physical Therapy Team: 1,000 : 1 1 Physical Therapist & 3 Physical Therapy Assistants Counselors / Social Workers 250 : 1 Adaptive Physical Education Team: 900 : 1 1 APE Teacher & 1 APE Teacher Aide Visual Impairment Teachers 1,200 : 1 Itinerant Auditory Impairment Teachers 15 : 1** Homebound Teachers 500 : 1 Assistive Technology Coordinator 1 per district Behavior Intervention Specialists 900 : 1 Child Find Coordinator 1 per district * Reflects Speech Therapy Student Count ** Reflects Itinerant Auditory Impairment Caseload Count CAREER AND TECHNOLOGY High School Category Recommended Enrollment Ratio Agricultural Science Family & Consumer Sciences Business Education Notes Regular Courses Laboratory Courses Regular Courses Laboratory Course Regular Courses Laboratory Courses Career Preparation 114

126 CAREER AND TECHNOLOGY (CONTINUED) Health Science Technology Marketing Education Trade & Industrial (Pre-Employment Labs) Cooperative Education/ Career Preparation Regular Courses Clinical Rotation Regular Courses Career Preparation Regular Courses Laboratory Courses Career Preparation Career Preparation Middle School Recommended Category Enrollment Ratio Notes Business Education CTED Classes may Family & Consumer Sciences Career Investigation Trade & Industrial have fewer enrollments due to the nature of the student s disabilities. DYSLEXIA TEACHERS 15 TO 1 MAGNET SCHOOLS The staffing committee will confer with the supervising high school principal and administration department to determine appropriate staffing levels for magnet schools. STAFFING COMMITTEE A staffing committee will be appointed annually by the Superintendent. This committee will review staffing guidelines to ensure they meet local needs and comply with applicable laws and policy. This group will also review and approve campus staffing proposals in accordance with this administrative regulation. OTHER CONSIDERATIONS: The use of a regular classroom for a class size reduction program will require authorization by the Administrative Assistant for Administration. All teacher aides will be funded with campus allocations. Teacher aides beyond what is authorized by this regulation will require the approval of the Superintendent or his designee. 115

127 116

128 THIS FORM WILL BE SUBMITTED ELECTRONICALLY 117

129 THIS FORM WILL BE SUBMITTED ELECTRONICALLY 118

130

131 ESTIMATED COMMODITY PRICES FOR BUDGET PURPOSES ONLY Product Description Estimated price range 30 W. 4 drawer (with lock). Ref: HON 500 series No. 574L. $ Lateral Filing Cabinets Baked enamel finish over rust-inhibiting phosphate pre-treatment. 4 drawer letter size with lock. Ref: HON 314P. $ Vertical File Cabinet Frame finish: chrome.hard plastic seat and back colors: Navy blue, Sandstone, Burgundy, Red, Teal, Mocha Brown and Gunmetal. Hard plastic writing surface: sandstone. Ref: Virco No LABR. Size: 14-1/2 x 20 x 28 top $ Student Chair and Desk Combo STUDENT DESK Mobile Tables Open-front box and a high-pressure laminate writing surface. Virco's model 785 desks. Model 3785 units feature a Martest 21 hard plastic writing surface. 785MBB units are equipped with a metal book box. Chrome lower legs. Available in Char Black with Medium Oak, Grey Nebula or Sandstone (model 3785). Size: 18 x 24 Virco Model ST Features a sturdy 5/8" thick top with a high-pressure laminate surface and backing sheet that helps seal out moisture to prevent warping. A specially designed torsion bar lets you fold and unfold the table quickly and smoothly. High-impact ABS plastic stools are securely attached to their columns by means of an inset washer, a hex bolt and an aircraft lock nut. Frame finish: chrome. Laminates: Medium Oak or Grey Nebula. Seat colors: Navy blue, Burgundy, Gunmetal, Teal, Mocha brown, Black, Red and Yellow. 17 x 29 x 12 x 12 stools $56.00 (785 Model) $59.00 (785MBB Model) $77.00 (3785 Model) $1,

132 Product Description Estimated price range $29.00 (12-14 ) Stack chairs Secretarial Chair Vibrant preschool colors are available in 12", 14", 16" and 18" seat heights. These units feature Navy Blue, Red, Teal or Yellow shells with matching powder coat frames Ref: Virco No Finish: Frame Colors (black, light gray, taupe) and Seating Fabrics Comfort controls: Pneumatic, Back height, Swivel, Posture lock and Multi-task Models available: Task and Cantilever-base guest Arms: T-arms (optional upholstery), adjustable height (optional upholstery), all-adjustable Engineering and construction: Multi-layer foam padding for all day comfort and five-star base with dual-wheel, hooded casters Ref: HON Model No $32.00 (16 ) $34.00 (18 ) $ Upholstered Stack Chairs 2 seat, 1 back. Leveling glides with built-in stack bumper. Nylon colors: burgundy, black, gray, blue, navy, brown haze, teal and hunter green. Vinyl colors: tan, brown, burgundy, navy, gray and black. Metal finishes: black, sand or gray powder paint or Chrome. Ref: Hon Series No $62.00 Hon Teacher s Steel Desk Single Pedestal Desk with center drawer and chrome legs. Drawers: box/file. Size: 48 w x 30 d x 29-1/2 h. Laminate tops available in: Natural Maple, Henna Cherry, Medium Oak, Mahogany, Walnut, Black, Light Gray and Charcoal. Ref: HON Model No $ shelf. 34-1/2 w x 12-5/8 d x 71 h. Colors available are: Black, Carob (Choo brown) Charcoal, Greige, Light Gray, Muslin (White Light) Putty, Taupe Ref: HON Model No. S72ABC $ Steel Bookcases CD/Cassette Recorder/AM-FM Radio True 10W RMS. Variable speed cassette and CD players. 6 headphone jacks. Microphone input. Built-in microphone. Line input and output. Balance control for channel isolation. CD digital counter and 2X cassette counter. 20 programmable tracks with LCD display. Remote control for CD operation. Ref: Califone No. 2455AV 120 $189.00

133 Product Description Estimated price range Karaoke System Top load CD and CD+Graphics Players. Double cassette player with pitch control. Video output for connection to TV. 2-digit LED CD+G track indicator. Audio input/output. 2 microphone inputs. Mic volume control. Mic echo control. Tone control. Music/vocal balance control. Automatic Vocal Changer. Built-in speaker system (with external speaker jack). 8W mono RMS. Includes demo disc, cassette tape and microphone. Ref: SMG-301 $ Overhead Projector 2500 lumens. 130 hour lamp life (1 lamp included). Thermostat and automatic lamp interlock. 10 x 10 projection stage. Closed head design. Lighweight frame. Closed doublet lens. Ref: 3M No $ Cassette Recorder/Player Cue and review. Pause. 2X counter. Full auto stop. Built-in electret microphone. Inputs for optional remote stop/start mic. Battery and AC operated. High impact ABS or vinyl-covered wood. 3-wire grounded AC cord. 7 headphone jacks. Tone control. Ref: Califone No. 3432AV $65.00 Listening Center Includes 8 headphones and a jack box with volume controls. Durable, polyethylene case. Connect to any audio/video source with a headphone/speaker jack. Ref: Califone No. 1218AVP-01 $ Adjusts to 26, 30, 34, 38, shelves. All steel welded construction. Die pressed shelves. 4 casters (2 locking). 2-outlet electrical assembly. Ref: Bretford No. A2642E $ Adjustable Cart 121

134 Description Advance Automatic Rider Floor Burnisher Machine. Model Advolution 2710 complete w/extra heavy duty batteries/charger, in burnishing paths, disk type, 2000 rpm minimum. #ADG ( ) EQUAL IS ACCEPTABLE BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. Estimated price range $9, ea. Advance Automatic Walk Behind Floor Burnisher Machine. Model Whirlamatic VS 20 complete w/extra heavy duty batteries/charger in burnishing path, disk type, minimum 1500 rpm. #W238 ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. Advance Whirlamatic 20 Plus Burnisher, high speed 1500 rpm, 1.5 hp, 20 in burnishing path, gas shock at rear base of handle, 75 ft. safety colored power cord. Kent Select Gloss E ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $4, ea. $1, ea. Advance Automatic Rider Scrubber Machine. Model Advenger 2400 complete w/extra heavy duty batteries/charger. 24/30 in scrubbing path and disk type, 30 gallons capacity on solution and recovery tanks. #ADV 2400D ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $8, ea. Advance Automatic Walk Behind Scrubber Machine. Model BA 5321D, complete w/ extra heavy duty batteries/charger in cleaning widths, gallons capacity on solution and recovery tanks. #AD20DG ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $4, ea. Advance Pacesetter 20 TS two speed floor machine. Brush size 20, 1.5 HP, rpm, safety activation s/w. #20TS (01440A) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $ ea. Advance Back Pack Vacuum XP 9.9 pounds, 3.1 liter bag, 1284 watts motor, dual HEPA H 13 exhaust filter, 50 FT safety colored power cord. #BPVAC - ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $ ea. 122

135 Description Advance Hydro Dry Blower, totally enclosed 3 speed motor, 25 ft safety colored power cord, hp motor. #CARDRY ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. Estimated price range $ ea. Advance AWD-320, Wet/Dry Vacuum with 30 Air Scoop, 20 gallons tank, dust bags, upholstery and crevice tools, HEPA filters. #AW0320 ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $ Advance Aqua Clean 12 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. Kent Klenzor 16 gl. ( N/S) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. Advance Aqua Clean 16 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. #AC16N/S ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. Advance Reel Cleaner Touchless Cleaning Machine, minimum 25 gallons solution tank, minimum 22 gallons recovery tank, minimum 300 psi pressure washer application flow, minimum 30 ft solution hose length, minimum 40 ft recovery hose length, 13 ft minimum blower hose. #REELCLN ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $1, ea. $1,564.00ea. $2, ea. Advance Carpe Twin 16XP, 120/60 Hz, 50W vacuum motor, 115V/900W 8.4 amps, 4000 rpm brush speed, HEPA filters, 21 to 60 built in hose and 18 in wand, 40 ft safety colored power cord. #CT16 ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $ ea. Advance Carpe Twin 14, 1 HP 115/60 Hz, 750 W vacuum motor, 5000 rpm brush speed, 15V/920W 8.4 amps, HEPA filters, 40 ft safety colored power cord. #CT14 ( ) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED. $ ea. 123

136 Product Description Estimated Price Range Administrative Computer $ Student Desktop Computer $ Student Laptop 3 year Warranty $1, Student Laptop with 4 year Warrant $1, Teacher Laptop 3 year Warranty $1, Teacher Laptop with 4 year Warrant $1, Lexmark Printer C544N Laser Color 25 Pages per Minute $ Lexmark Printer T650N Laser Color 45 Pages per minute $

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