Professional Documents
Culture Documents
Carrollton-Farmers Branch ISD 1445 North Perry Road Carrollton, Dallas County, Texas 75011-5186 www.cfbisd.edu
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Table of Contents
General District Information
District Map ........................................................................................................................ viii 2008-2009 School Calendar.................................................................................................. ix Schools/Centers/Central Administration ................................................................................x Miscellaneous District Information ...................................................................................... xi Testing Dates ...................................................................................................................... xiii
Introductory Section
Principal Officials ...................................................................................................................1 Distinguished Budget Presentation Award for Fiscal Year beginning September 1, 2007 ....2 Meritorious Budget Award for Fiscal Year 2007-2008..........................................................3 Consultants and Advisors .......................................................................................................4
Executive Summary
Budget Information.................................................................................................................5 Budget Overview and Highlights............................................................................................6 General Fund...........................................................................................................................7 Debt Service Fund.................................................................................................................16 Food Service Fund ................................................................................................................19 Budget Process and Significant Changes..............................................................................20 Future Outlook ......................................................................................................................26 The Product...........................................................................................................................28 Personnel...............................................................................................................................42 District Mission Statement and Improvement Plan (summary)............................................51
Organization Section
Organization Chart................................................................................................................63 District Mission Statement and Improvement Plan ..............................................................64 Description of Organization Units ........................................................................................77 District Improvement Plan....................................................................................................79 Financial Structure and Basis of Accounting Description of Entity....................................................................................................94 Statistical Information..................................................................................................94 Fund Accounting..........................................................................................................98 Classification of Revenues and Expenditures..............................................................99 Relationship of Organizational Units.........................................................................101 Significant Financial Policies and Procedures Balanced Budget ...............................................................................................105 Cash Management.............................................................................................105 Investment Policies ...........................................................................................106 Debt Administration..........................................................................................106 Reserve Policies ................................................................................................107
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Informational Section
Student Data Enrollment..................................................................................................................170 2004, 2005 and 2006 Texas Assessment of Knowledge and Skills (TAKS) by Subject and Grade ...................................................................................................................171 Students by Category .................................................................................................172 Change in Percentage Ethnicity Over Time...............................................................173 Students Economically Disadvantaged......................................................................174 Student Dropout Information.....................................................................................175 Campus Enrollment ...................................................................................................176 At Risk Students by Sex, Ethnicity, and Grade .........................................................177 2007 Adequate Yearly Progress (AYP) Preliminary Results ....................................178 2006 Adequate Yearly Progress (AYP) ....................................................................179 2005 Adequate Yearly Progress (AYP).....................................................................180 SAT Results for 2007.................................................................................................181 ACT Results for 2007 ................................................................................................181 SAT Results for 2006.................................................................................................182 ACT Results for 2006 ................................................................................................182 Salary Schedules New Hire Salary Schedule .........................................................................................184 Professional/Administrative Salary Schedule............................................................185 Clerical/Technical Salary Schedule ...........................................................................186 Specialist/Technical (Exempt) ...................................................................................188 Specialist/Technical (Non-Exempt)...........................................................................189
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SCHOOLS/CENTERS/CENTRAL ADMINISTRATION
ELEMENTARY SCHOOLS Dave Blair Intermediate 972-968-1000 14055 Heartside Farmers Branch, TX 75234 L. F. Blanton 972-968-1100 2525 Scott Mill Carrollton, TX 75006 Carrollton 972-968-1200 1805 Pearl Carrollton, TX 75006 Central 972-968-1300 1600 S. Perry Carrollton, TX 75006 Country Place 972-968-1400 2115 Raintree Carrollton, TX 75006 Dale B. Davis 972-968-1500 3205 Dorchester Carrollton, TX 75007 Farmers Branch 972-968-1600 13521 Tom Field Farmers Branch, TX 75234 Bernice Chatman Freeman 972-968-1700 8757 Valley Ranch Pkwy. Irving, TX 75063 Furneaux 972-968-1800 3210 Furneaux Rd Carrollton, TX 75007 R. E. Good 972-968-1900 1012 Study Lane Carrollton, TX 75006 E. L. Kent 972-968-2000 1800 W. Rosemeade Carrollton, TX 75007 Tom Landry 972-968-2100 265 Red River Trail Irving, TX 75063 Las Colinas 972-968-2200 2200 Kinwest Pkwy. Irving, TX 75063 LaVillita Elementary 972-968-6900 1601 Camino Lago Way Irving, TX 75039 McCoy 972-968-2300 2425 McCoy Carrollton, TX 75006 Charlie McKamy 972-968-2400 3443 Briargrove Dallas, TX 75287 Neil Ray McLaughlin Primary 972-968-2500 1500 Webb Chapel Carrollton, TX 75006 Kathryn S. McWhorter 972-968-2600 3678 Timberglen Dallas, TX 75287 L. P. Montgomery Primary 972-968-2700 2807 Amber Farmers Branch, TX 75234 Annie H. Rainwater 972-968-2800 1408 E. Frankford Carrollton, TX 75007 Riverchase 972-968-2900 272 S. MacArthur Coppell, TX 75019 Rosemeade 972-968-3000 3550 Kimberly Carrollton, TX 75007 Donald H. Sheffield Primary 972-968-3100 18111 Kelly Blvd. Dallas,TX 75287 Donald H. Sheffield Intermediate 972-968-3200 18110 Kelly Blvd. Dallas, TX 75287 Nancy H. Strickland Intermediate 972-968-5700 3030 Fyke Road Farmers Branch, TX 75234 Janie Stark 972-968-3300 12400 Josey Farmers Branch, TX 75234 June R. Thompson 972-968-3400 2915 Scott Mill Rd. Carrollton, TX 75007 MIDDLE SCHOOLS Charles M. Blalack 1706 Peters Colony Barbara Bush 515 Cowboys Pkwy. Vivian Field 972-968-3900 13551 Dennis Farmers Branch, TX 75234 Dan F. Long 972-968-4100 2525 Frankford Dallas, TX 75287 DeWitt Perry 972-968-4400 1709 Belt Line Carrollton, TX 75006 Ted Polk 972-968-4600 2001 Kelly Blvd. Carrollton, TX 75006 HIGH SCHOOLS Creekview 972-968-4800 3201 Old Denton Road Carrollton, TX 75007 Early College High School (11th Grade) Brookhaven College Campus 972-968-6200 3939 Valley View LaneFarmers Branch, TX 75234 Early College High School (9th & 10th Grade) Ranchview High School Campus 972-968-6200 8401 Valley Ranch Parkway E Irving, TX 75063 Ranchview 214-968-5000 8401 Valley Ranch Pkwy. E. Irving, TX 75063 Newman Smith 972-968-5200 2335 N. Josey Carrollton, TX 75006 R. L. Turner 972-968-5400 1600 Josey Carrollton, TX 75006 CENTERS Career Center 972-968-6562 1805 Walnut Carrollton, TX 75006 Community Learning Center 972-968-6500 1820 Pearl Street Carrollton, TX 75006 Kelly Pre-K Center 972-968-6000 2325 Heads Lane Carrollton, TX 75006 Mary Grimes Education Center 972-968-5600 1745 Hutton Carrollton, TX 75006 Marie Huie Special Education 972-968-5800 2115 Frankford Road Carrollton, TX 75007 Bea Salazar School 972-968-5900 2416 Keller Springs Road Carrollton, TX 75006 Technology/Learning Center 972-968-4300 2427 Carrick Farmers Branch, TX 75234 CLC Pre-Kindergarten 972-968-6600 1820 Pearl Street Carrollton, TX 75006 Service Center 1505 Randolph Road Carrollton, TX 75006 Standridge Stadium 972-968-5660 Natatorium 972-968-5667 1330 W. Valwood Parkway Carrollton, TX 75006 CENTRAL ADMINISTRATION Administration Building 972-968-6100 1445 N. Perry Road/ P. O. Box 115186 Carrollton, TX 75006 Superintendent Dr. Annette T. Griffin 972-968-6101 Asst. Supt. for Administration/Personnel Dr. Bobby Burns 972-968-6102 Asst. Supt. for Instruction and Learning Dr. Sheila Maher 972-968-6129 Asst. Supt. Student, Family & Community Services Dr. Charles Cole 972-968-6500 Asst. Supt. for Support Services Mark Hyatt 972-968-6104 Public Information 972-968-6105 Tax Office 972-968-6106
for Pre-K students. Not required for students age 5 and older. Hepatitis A: Two (2) doses on or after the 1st birthday. Doses should be given a minimum of 6 months apart. Required for Pre-kindergarten students. Varicella (Chickenpox): One (1) dose of vaccine on or after the first birthday is required for all students. Two (2) doses of vaccine are required if the student was 13 years old or older at the time of the first dose of varicella. Written validation from the parent or physician giving the approximate date of varicella (chickenpox) illness is acceptable in lieu of vaccination.
MEDICATION PROCEDURE
No prescription or non-prescription medication can be administered by school personnel unless the container, label, and written request comply with board policy. A prescription bottle must have a pharmacy label stating the students name, medications name, dosage, doctors name, and prescription date. The prescription is to be current within the last 12 calendar months. Non-prescription medication must be in its original container with the students name affixed to it. Non-prescription drugs cannot be given as needed except by a doctors order. Written requests to administer medication must include the following: date, pupils name, medication name, dosage, times dosage is to be administered, and signature of parent or legal guardian.
STUDENT HEALTH
Immunization requirements for students are as follows: Diphtheria/Tetanus, DTap, DPT, DT, Td, Tdap: 4 years of age through 6 years of age must enter with a minimum of four (4) doses one having been since their 4th birthday. Students who started their vaccinations after age 7 are required to have at least three doses of a tetanus-diphtheria containing vaccine. A booster is required every 10 years. Polio: Students 4 years of age and older are required to have a minimum of three (3) doses of vaccine with the 3rd dose being given on or after the 4th birthday. Rubeola (Measles): Two (2) doses of vaccine are required. The first dose shall be administered on or after the 1st birthday. The two doses are to be a minimum of 28 days apart. Rubella (3 day or German Measles): One (1) dose of vaccine received on or after the 1st birthday. Mumps: One (1) dose of vaccine received on or after the 1st birthday. Haemophilus Influenzae (HIB): One (1) dose of vaccine on or after 15 months to the 5th birthday unless a schedule for a primary series was met at 12 months of age. Required for Pre-K students. Not required for students age 5 and older. Hepatitis B: Three (3) doses of vaccine are required for all students. Pneumococcal: One (1) dose of vaccine if received between 24 and 59 months of age. Two (2) doses of vaccine are required if the first dose was received before 24 months of age. Required
BOARD OF TRUSTEES
Citizens are welcome to attend the Board of Trustees meetings. The regular meetings are held the second and fourth Thursdays at 7 p.m. in the districts Administration Building, 1445 North Perry Road, Carrollton. Citizens interested in speaking at the meetings should contact the superintendents office (972-968-6185) in order to be placed on the agenda. At the beginning of each meeting, citizens may address items not on the agenda, although the Open Meetings Laws prohibit Board action on such items.
SCHOOL CLOSINGS
During inclement weather or other emergencies, citizens should listen to these stations concerning school closings: KDFW Television, Channel 4; WFAA Television, Channel 8; KXAS Television, Channel 5; KTVT Television, Channel 11; KVIL Radio; KRLD Radio; and WBAP Radio. Check the districts website www.cfbisd.edu or CFB-TV Channel 98 in Carrollton or Channel 95
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in Farmers Branch on Time Warner Cable or Channel 38 on Verizon. The school district will use the Connect-ED phone notification system to notify families of school closings or delayed openings.
youngsters must be six years old on or before September 1, 2008. Special programs are available for eligible four-year-olds and for children (ages 3-5) who are handicapped and for infants who are deaf and/or blind.
MEALS
Lunch and breakfast are served daily in each school cafeteria. Free/reduced meal benefit applications are mailed to each household prior to the start of school. Parents wishing to apply should do so as soon as applications are received. Additional free/reduced applications will be available in the main office at each campus. Once an application is processed, a letter will be sent home advising the parents of eligibility. Visit http://studentnutrition.cfbisd.edu.
REGISTRATION DOCUMENTS
Students who are new to the district need certain documents when they register. For students entering the districts kindergarten or first grade for the first time, a document such as a birth certificate, affidavit of a physician or hospital, or passport, and valid immunization records signed by a physician or health department are required. Students who have been enrolled in another school should have their records, including immunization records, transferred to the appropriate C-FB school. New students to the district must show two proofs of residency and provide social security numbers if available.
AGE REQUIREMENTS
To attend C-FB schools, kindergarten students must be five years old on or before September 1, 2008. To attend first grade,
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APRIL
TAKS 7 Grade 5 Mathematics (English and Spanish) Grade 8 Mathematics 28 Grades 3-4 Mathematics (English and Spanish)
MAY
TAKS 1 Grade 8 Social Studies Grade 10 Social Studies Exit Level Social Studies Exit Level Social Studies (retest) 19 Grade 5 Mathematics (retest)
MARCH
TAKS 3 Grade 3 Reading (English and Spanish) Grade 5 Reading (English and Spanish) Grade 8 Reading Grade 4 Writing (English and Spanish) Grade 7 Writing Grade 9 Reading Grade 10 ELA Exit Level ELA Exit Level ELA (retest) 4 Exit Level Mathematics (retest) 5 Make-up session for Grade 10 ELA Exit Level Science (retest) 6 Exit Level Social Studies (retest)
Grade 8 Science Grade 9 Mathematics Grade 10 Science Exit Level Science Exit Level Science (retest)
Testing dates are subject to change by the Texas Education Agency www.tea.state.tx.us
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Officials Issuing Report Mark Hyatt, CPA.................................................................................. Assistant Superintendent Support Services Bonnie Halsey, CPA/RTSBA....................................................................................... Executive Director Finance Sara Gambrell, CTSBO ...........................................................................................................Accounting Director Stephanie Murphy.................................................................................................................................. Accountant Marcia Harbour, CTSBO............................................................................................Special Revenue Accountant Vicki Pippin, CPA ................................................................................................................................ .Accountant
General Counsel
Robert Luna, Attorney at Law 4411 North Central Expressway Dallas, Texas 75205
Depository Bank
Bank of America 901 Main Street Dallas, Texas 75202-3714
Auditors
Hankins, Eastup, Deaton, Tonn & Seay 902 North Locust Denton, Texas 76201
Fiscal Agents
The Bank of New York Melon 2001 Bryan Street 10th Floor Dallas, Texas 75201
Bond Counsel
Fulbright & Jaworski, LLP 2200 Ross Avenue, Suite 2800 Dallas, Texas 75201
Financial Advisor
First Southwest Company 777 Main Street, Suite 1200 Fort Worth, Texas 76102
Executive Summary
Carrollton-Farmers Branch Independent School District Fiscal Year 2008-2009 BUDGET INFORMATION
The following document represents the financial plan for the Carrollton-Farmers Branch Independent School District for the 2008-2009 fiscal year. This document culminates an intensive process involving input from parents, citizens, campus and administrative staff, the Superintendent, and the Board of Trustees. This budget provides the financial resources necessary to offer a competitive compensation package to our employees, maintain our existing facilities and provide the necessary funds to our campuses and central departments. The budget document and the year-end Comprehensive Annual Financial Report (CAFR) are the primary vehicles used to present the financial plan and the results of operations of the District. The primary purpose of this document is to provide timely and useful information concerning the past, current, and projected financial status of the District, in order to facilitate financial decisions that support the education goals of the District. The information included in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO) and the Distinguished Budget Presentation Award for the Government Finance Officers Association (GFOA). To receive these awards, a school entity must publish a budget document as a policy document, an operations guide, as a financial plan and as a communications devise. We believe our current budget conforms to the requirements of both programs, and we are submitting this document to ASBO and the GFOA to determine its continuing eligibility for these awards. These awards represent the highest level of recognition in budgeting for school entities. Our attainment represents a significant accomplishment by a school entity and its management. The awards are made after comprehensive review by a panel of independent budget professionals. Using extensive criteria, the reviewers not only evaluate the effectiveness of the budget in meeting the program criteria, but also provide commentary and feedback to the submitting entity as a basis for improving the presentation of the districts financial and operational plan. The Carrollton-Farmers Branch Independent School District has been awarded the Distinguished Budget Presentation Award by the GFOA for the fiscal years 2002-03 2007-08. CFB ISD has also been awarded the Meritorious Budget Award by ASBO for the same fiscal years. However, our most important concern is the presentation of the budget data to improve the quality of information provided to our community about the financial plan for the districts educational programs and services for the 2008-2009 fiscal year. The material in the budget document includes information that has been suggested by Board Members, patrons, community members and staff. Copies of this document are posted on the district webpage,
http://www.cfbisd.edu/pages/departmentsBusinessSupportServices.cfm?BudgetBook%2Epd f&object=448&folderID=85&fileID=560&action=view and have been provided for the city
libraries, Moodys Investment Service, Fitch Investor Service and Standard and Poors. 5
Total Revenue & Other Sources by Fund Comparison (All Governmental Funds)
Beginning Beginning Beginning Beginning Percentage Budget Budget Budget Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) General Fund $210,236,156 $219,555,786 $217,572,180 $225,127,186 3.47% Debt Service Fund $41,301,146 $43,776,519 $48,081,496 $48,522,565 0.92% Food Service Fund $8,257,425 $9,044,706 $9,590,958 $10,580,600 10.32% Total $259,794,727 $272,377,011 $275,244,634 $284,230,351 3.26%
A brief summary of each fund follows. Additional detailed information is included in the remainder of this document.
Local Sources State Sources Federal Sources Sub-Total Other Sources Total
The property values increased approximately $397,476,627 or 2.68%. The Texas Legislature passed House Bill Number 1 (HB 1) on May 12th, 2006. HB 1 provided for a reduction of 88.67
G e n e ra l F u n d R e v e n u e S o u rc e T re n d s L a s t 1 0 Y e a r s *B u d g e t
2000 2001 2002 2003 2004 2005 2006 2007 *2 0 0 8 *2 0 0 9
$0 00 00 ,0 00 0, ,0 00 ,0 00 00 00
F e d e ra l
00
,0
0,
,0
00
00
$5
50
$2
$1
$1
P ro p e rty T a x
O th e r L o c a l
S ta te
Source: Districts audited Financial Statements unless budgeted The graph above is the result of applying the formulas described in Texas school finance law, where applicable, to CFB ISD data. The graph depicts the increase of Property Tax revenue; decrease in Other Local funds (mostly interest income); and increase in State funding, which is tied to District enrollment and funding allocation formulas. The graph on the next page depicts CFB ISDs property tax base over time.
$2
50
,0
,0
,0
00
00
T a x V a lu e T re n d
(A s s e s s e d V a lu e E q u a ls T a x a b le V a lu e )
S o u rc e : C e rtifie d T a x R o lls
$ 1 1 ,3 6 8 ,0 2 5 ,6 6 0 $ 1 2 ,5 0 5 ,4 4 1 ,8 0 6 $ 1 3 ,4 2 7 ,4 7 9 ,9 2 6 $ 1 3 ,7 0 1 ,9 2 2 ,6 3 2 $ 1 3 ,0 8 6 ,8 4 8 ,0 4 6 $ 1 2 ,8 4 1 ,9 7 1 ,5 5 0 $ 1 2 ,9 4 6 ,7 8 0 ,8 2 5 $ 1 3 ,4 4 3 ,6 4 9 ,4 6 5 $ 1 4 ,8 4 7 ,9 3 2 ,8 3 2 $ 1 5 ,2 4 5 ,4 0 9 ,4 5 9
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
Source: The number is equal to the beginning certified taxable values. As the graph above depicts, in the past the Districts tax base had been increasing over time with a substantial increase for 2007-08, 10.45% and a smaller increase for 2008-09, 2.68%. However, as previously discussed, for the 2003-04 fiscal year, the tax base declined $615,074,586 or 4.49%. For the 2004-05 fiscal year, the tax base also declined in the amount of $244,876,496 or -1.87%.
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1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
General Fund
$1.4336 $1.4650 $1.5000 $1.5000 $1.5000 $1.5000 $1.5000 $1.3501 $1.0400 $1.0400
Debt Service
$.1801
$.2087
$.2242
$.2224
$.2358
$.2824
$.3259
$.3329
$.3270
$.3223
Total
$1.6137 $1.6737 $1.7242 $1.7224 $1.7358 $1.7824 $1.8259 $1.6830 $1.3670 $1.3623
To make a substantial budget cut in a school district budget, the district must decrease the number of employees. This is because the majority of the expenditures are personnel related (83.50% of the total General Fund budget when you exclude our required Wealth Equalization payment of $17.5 million and the Tax Increment Finance Zone payment of $13.1 million.) Although the District was not able to balance the budget for several years, substantial budget cuts were made from the originally submitted budgets. These cuts were made even though enrollment continued to grow in students at risk and English as a second language populations. The Board of Trustees remains committed to balancing the budget (revenues = expenditures) through further budget cuts next fiscal year, if necessary.
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Since the education of students is a labor-intensive process, payroll expenditures comprise about 72.82% of the General Fund expenditures. If the required Wealth Equalization payment of $17.5 million and Tax Increment Financing payment of $13.1 million are excluded, then the payroll costs account for 83.50% of the districts General Fund expenditures. The district bases its payroll budget on established staffing guidelines and enrollment projections at each campus. For the 2004-05 year, the district increased staffing guidelines in non-legally mandated areas to reduce personnel costs and to be closer to a balanced budget. The district also eliminated the eight-period block scheduling at the middle and high schools and returned to the seven-period schedule in the high schools and six-period schedule in middle schools, which reduced the number of courses taken by students. Due to teacher workload and proposed State legislation, for the 2005-06 year, the District revised this staffing change and had high and middle school teachers teach a traditional seven period class; teaching five of seven periods. Due to budget concerns for the 2008-09 year, the District again revised the schedule for secondary teachers of non-core classes to teach seven of eight periods. This change allowed a twenty teacher reduction at an estimated savings of $954,360. For 2008-2009, the district has budgeted to add eight new paraprofessional positions with an estimated cost of $213,192. Since the state mandates a lower class size for elementary classrooms (state law mandates a maximum class size of 22 to 1 in grades kindergarten to 4), the elementary student/teacher ratios are expected to remain low. 12
GENERAL FUND
EXPENDITURES BY MAJOR OBJECT
Payroll Purchased Services Supplies & Materials Other Operating Debt Service Capital Outlay
$0 $5 0, 00 0, 00 0 $2 00 ,0 00 ,0 00 $1 50 ,0 00 ,0 00 $1 00 ,0 00 ,0 00
(*Budget)
2004-05
2005-06
2006-07
2007-08*
2008-09*
Compensation Package The budgeted compensation package includes a salary increase. Our salary schedule for new teachers does provide for differing amounts based on years of experience. All returning employees are to receive at least a 3.50% raise. Non-Administrative positions are to receive a 4.5% of mid-point raise. Administrators are to receive a 3.5% of mid-point raise. Salary schedules are included in the Informational Section of this book.
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Revenue
Debt Service Fund revenue is budgeted to increase $441,069 or 0.92% more than the 2007-2008 budget. The increase is primarily due to an increase in the taxable values for 2008-2009. Although the Debt Service payment requirements have gone up for 2008-2009, the increase in taxable values allowed the district to reduce the Debt Service tax rate by -1.44% to $0.3223 The following table provides a comparison of revenues by source for the 2008-2009 budget compared to the 2007-2008 budget.
Expenditures
Debt Service Fund expenditures are budgeted at $48,522,565 , an increase of $441,069 or 0.92% over the 2007-2008 budget. The debt service tax rate is set at the appropriate level to provide the necessary funds for these payments, after considering State (if applicable), and other sources of revenue. The Debt Service tax rate for 2008-2009 is $0.3223 per $100 valuation, a decrease of $0.0047 .
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$0
Large increases in the Debt Service tax rate are not anticipated at this time even though we are planning annual bond sales to provide funding for new facilities and necessary renovations. The District will strive to structure debt with a principal retirement schedule that allows us to issue bonds with minimal increases to the Debt Service tax rate. As of August 31, 2009, the District will have $382,655,000 in outstanding long-term debt. The general obligation bond requirements to maturity equal $531,466,035 . The ratio of net bonded debt to assessed value for the District is 2.49%. Education legislation has eliminated limits on outstanding debt. However, prior law limited debt to 10% of assessed value, and the District is well below that level. All principal and interest payments are due February 15th and August 15th of each year. On February 1st of each year, outstanding taxes become delinquent, which permits the collection of a large majority of taxes levied before the long-term debt payments are due.
$5 00 ,0 00 $1 ,0 00 ,0 00 $1 ,5 00 ,0 00 $2 ,0 00 ,0 00 $2 ,5 00 ,0 00 $3 ,0 00 ,0 00 $3 ,5 00 ,0 00
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The Food Service Fund accounts for the operation of the districts school cafeterias. The majority of the local revenues are derived from charges to users. Local revenues constitute 26.88% of the revenue budget. The federal revenue is received from the U. S. Department of Agriculture under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. Federal revenues equal 72.32% of the revenue budget.
Expenditures
Food Service Fund expenditures are budgeted at $10,580,600 , an increase of $989,642 or 10.32% more than the 2007-2008 budget. The vast majority of these expenditures are for labor and food costs.
Payroll Purchased Services Supplies & Materials Other Operating Capital Outlay Total
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Creating a transition team Assigning 9th grade students to a learning community Instituting a Ninth Grade Support Team to monitor student success Providing staff development for ninth grade learning community teachers Assigning master teachers to ninth grade teaching assignments Maintaining a class size average in ninth grade core classes of 25 students
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Campus
District Creekview Early Colleg Ranchview Smith Turner Blalack Bush Field Long Perry Polk Blair/Montgomery Blanton Carrollton Central Country Place Davis Farmers Branch Freeman Furneaux Good Kent Landry Las Colinas McCoy McKamy McLaughlin McWhorter Rainwater Riverchase Rosemeade Sheffield Int/Pri Stark Thompson
Missed AYP
AEIS Rating
Recognized Acceptable Acceptable Acceptable Acceptable Acceptable Recognized Recognized Acceptable Acceptable Acceptable Acceptable Recognized Exemplary Recognized Recognized Exemplary Exemplary Recognized Recognized Acceptable Recognized Exemplary Recognized Exemplary Recognized Exemplary Recognized Recognized Exemplary Recognized Exemplary Acceptable Acceptable Acceptable
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%age of HQ Teachers
Texas Region 10 Carrollton-Farmers Branch ISD Creekview HS Early College High School Mary Grimes Bea Salazar Alt.Ed. Ct. Newman Smith HS Ranchview HS Turner HS Blalack MS Barbara Bush MS Vivian Field MS Dan Long MS Perry MS Ted Polk MS CLC Pre.-Kg. Center Kelly Pre-Kg. Center Blair Elementary Blanton Elementary Carrollton Elementary Central Elementary Country Place Elem. Davis Elementary Farmers Branch Elem. Freeman Elementary Furneaux Elementary
99.41% 98.98% 99.69% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 97.14% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
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%age of HQ Teachers
Good Elementary Kent Elementary Landry Elementary Las Colinas Elementary McCoy Elementary McKamy Elementary McLaughlin Elementary McWhorter Elementary Montgomery Elementary Rainwater Elementary Riverchase Elementary Rosemeade Elementary Sheffield Intermediate Sheffield Primary Stark Elementary Thompson Elementary
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
NR = Not Rated
Future Outlook
Carrollton-Farmers Branch Independent School District is located in north central Texas on the northern edge of Dallas. The District overlaps a small area of the City of Dallas, and includes most of the City of Carrollton and about 70% of the City of Farmers Branch as well as portions of the Cities of Irving, Addison and Coppell. MONEY magazine has named Carrollton, Texas as one of the Best Places to Live in America (August, 2008). Carrollton was ranked #15. The local economy remains vibrant and strong, despite recent downturns. The diversity of the businesses located here and the range of housing available combined with the transportation grid and proximity to Dallas-Fort Worth and Alliance airports provide a degree of protection from the economic cycles that is not available to most school districts. The Dallas-Fort Worth area is an important center of trade, finance and other major services. It is also a critical point in the national transportation complex. The District itself is a primary warehousing and distribution center. Due in part to the transportation infrastructure, cost of doing business and workplace, the Metroplex draws many new corporations and individuals to the area each year. Major businesses, such as Exxon-Mobil, have moved their corporate
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The Product
District Overview
With the Mission Statement in mind, the Carrollton-Farmers Branch Independent School District believes that partnerships and collaborations combined with an integrated educational program of quality, equity, challenge, and innovation prepare each student for the world of tomorrow. Location CFB ISD encompasses 53.42 square miles in northwest Dallas County with a smaller portion in southeast Denton County. CFB ISD provides instructional services to children who live in portions of Carrollton, Farmers Branch, Addison, Coppell, Dallas and Irving. Parent/Community Involvement Strong parental support and community alliances are keys to a successful public education system. CFB ISD has a PTA or PTSA on every regular school campus, multi-school business partnerships and specialized parent booster clubs on secondary campuses.
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Academically Acceptable
Meet passing standard for each subject * Reading/ELA 70% * Writing 65% * Social Studies 65% * Mathematics 50% * Science 45% OR Meet required improvement
Recognized
Meet 75% passing standard for each subject OR Meet 70% passing standard and meet required improvement
Exemplary
Meet 90% passing standard for each subject
Meets 85% completion rate standard OR Meets 80% and required improvement
Additional Provisions
Exceptions
Academically Acceptable
Applied if the district or campus would be Academically Unacceptable solely due to not meeting the Academically Accep-table TAKS criteria. Other criteria provisions must be met. Does not apply to Academically Acceptable districts.
Recognized
Applied if the district or campus would be Academically Acceptable due to not meeting Recognized TAKS criteria. Other criteria provisions must be met. A district with a campus rated Academically Unacceptable cannot be Recognized. A district that underreports more than 200 students or more than 5.0% of its prior year students cannot be rated Recognized.
Exemplary
Applied if the district or campus would be Academically Acc due to not meeting Recognized TAKS criteria. Other criteria provisions must be met. A district with a campus rated Academically Unacceptable cannot be Exemplary. A district that underreports more than 200 students or more than 5.0% of its prior year students cannot be rated Exemplary.
31
Recognized Campuses
Barbara Bush Middle School Charles M. Blalack Middle School Dave Blair Intermediate Carrollton Elementary Central Elementary Farmers Branch Elementary Bernice Chatman Freeman Elementary R.E. Good Elementary Tom Landry Elementary McCoy Elementary Neil Ray McLaughlin Elementary Kathryn S. McWhorter Elementary L. P. Montgomery Elementary Riverchase Elementary
National Blue Ribbon Schools of Excellence The United States Department of Education has named eight CFB ISD schools as National Blue Ribbon Schools of Excellence, the highest distinction that a school can earn.
Blue Ribbon Schools of Excellence Turner High School Smith High School, Fine Arts Emphasis Award, New American High School Blalack Middle School Field Middle School Kent Elementary School Las Colinas Elementary School McCoy Elementary School, Character Education Emphasis Award Montgomery Elementary School
Advanced Placement Advanced Placement (AP) is an accelerated level of instruction. AP courses provide college level coursework in a high school setting and are open to all CFB students at each high school. Enrolling in an AP class provides a powerful opportunity for students to acquire the knowledge, sophisticated concepts, and skills needed for college success. Carrollton Farmers Branch ISD strongly encourages all AP students to take the end of the course AP Exam.
32
ADVANCED PLACEMENT
RLT Total Campus Enrollment AP Class Enrollment % Campus AP Enrollment 1886 676 36% NSHS 1975 806 41% CHS 2077 759 37% RHS 773 229 30% CFB 6711 2470 37%
RLT = R. L. Turner High School NSHS = Newman Smith High School CHS = Creekview High School RHS = Ranchview High School CFB = Carrollton-Farmers Branch Independent School District
33
American College Test (ACT) The American College Test (ACT) is a standardized college examination, similar to the SAT. Nearly all four-year colleges and universities in the United States accept the ACT. Results for 2008 are listed in the chart below.
ACT Results for 2008
Campus Turner High School Smith High School Creekview High School Ranchview High School District Nation Texas Count 53 89 125 57 324 1,421,941 79,050 Percent 2.71% 4.30% 5.81% 7.37% 1.23% English 20.2 20.3 21.8 18.2 20.5 20.6 19.8 Math 23.7 21.7 23.2 21.1 22.5 21.0 21.2 Reading 21.8 21.2 22.6 18.6 21.4 21.4 20.9 Science 22.2 20.2 22.0 19.2 21.0 20.8 20.6 Composite 22.2 21.0 22.5 19.4 21.5 21.1 20.7
34
Reading/ELA Econ.Disadv. Math Econ.Disadv. Writing Econ.Disadv. Science Econ.Disadv. Social Studies Econ.Disadv. The Results are Summed Across all Grades
35
36
Student Enrollment
(* estimated based on district demographic information)
2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012 0 5,000 10,000 15,000 20,000
23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,589 26,734 26,855 27,031
25,000 30,000
Based on current enrollment trends, the Districts growth is concentrated on its Western edge. Due to this current and anticipated growth, the District opened Freeman Elementary School in August of 2004 and LaVillita Elementary school in August of 2008. Long-range plans include an additional elementary school and a middle school with an addition to Ranchview high school in this area. Modest enrollment growth in the southern part of the District has been addressed by the construction of Strickland Intermediate School, which also opened in August of 2008. Enrollment trends in all other parts of the District indicate that current facilities will be adequate with minor renovation and additions.
41
42
43
Student/Teacher Ratio
(Source: PEIMS Edits + Staff FTE Summary Report)
14.8 14
14.9
12
2001-02 2002-03
2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
2003-04
2004-05
2005-06
2006-07
Student/Teacher Ratio 14.8 14.9 14.7 15.2 14.6 14.5 14.3
2007-08
44
471.7 132.7
57.1
63.8
725.3
Male Percentage
14.0% 3.9% 1.7% 1.9% 21.5% 1849.4 485.1 178.0 128.9 2641.4 54.9% 14.4% 5.3% 3.8% 78.4%
Female
Female Percentage
45
No Degree
7.7
0.4%
4.8
0.3%
Bachelors
1,348.2
74.4%
1,393.7
75.4%
M asters
442.5
24.4%
437.0
23.7%
Doctorate
14.3
0.8%
12.4
0.7%
46
163.3 (9.0%)
178.4 (9.7%)
678.2 (37.4%) 695.8 (37.7%) 433.9 (23.9%) 435.4 (23.6%) 315.4 (17.4%) 317.7 (17.2%) 221.8 (12.2%) 220.5 (11.9%) 8.8 5.4 8.8 5.4
47
S t a f f t o S t u d e n t s - S p e c ia l E d u c a t io n
( S o u r c e : P E IM S E d it + R e p o r ts - S ta ff F T E )
1 4 7 .3 1 5 2 .2 1 5 7 .2 1 5 5 .4 1 7 3 .2 1 7 8 .4 1 8 8 .2 1 9 4 .4
ta
ff
TE
2 ,4 6 6 .0 2 ,4 0 6 .0 2 ,4 3 8 .0 2 ,5 3 6 .0 2 ,6 3 5 .0 2 ,7 0 0 .0 2 ,7 7 0 .0 2 ,7 4 2 .0
tu
de
nt
00
50
00
50
1,
1,
2,
50
2 0 0 0 -0 1
2 0 0 1 -0 2
2 0 0 2 -0 3
2 0 0 3 -0 4
2 0 0 4 -0 5
2 0 0 5 -0 6
2 0 0 6 -0 7
2 0 0 7 -0 8
The graph below depicts Staff to Students Career & Technical 2000-01 2007-2008.
S ta ff to S tu d e n ts -C a r e e r & T e c h n ic a l
(S o u r c e : P E I M S E d it + R e p o r ts - S ta ff F T E S u m m a r y & S tu d e n t D a ta R e v ie w )
S ta ff F T E
6 5 .4 6 7 .5 7 0 .4 6 8 .7 6 2 .6 6 2 .6 5 5 .9 6 3 .8
3 ,9 1 2 4 ,4 8 6 4 ,6 9 8
S tu d e n ts
5 ,8 7 0 4 ,4 0 3 4 ,5 6 8 4 ,2 9 8 4 ,7 1 2
1 ,0 0 0
2 0 0 0 -0 1 2 0 0 1 -0 2
2 ,0 0 0
2 0 0 2 -0 3
3 ,0 0 0
2 0 0 3 -0 4
4 ,0 0 0
2 0 0 4 -0 5
5 ,0 0 0
2 0 0 5 -0 6
6 ,0 0 0
2 0 0 6 -0 7
2 0 0 7 -0 8
48
3,
7 ,0 0 0
2,
00
S ta f f t o S tu d e n ts - G if te d & T a le n te d
(S o u r c e : P E IM S E d it + R e p o r t s - S ta ff F T E S u m m a r y & S t u d e n t D a ta R e v ie w )
2 9 .8 3 0 .9 3 3 .9 3 2 .0 3 4 .1 3 5 .5 3 8 .7 3 7 .1
1 ,5 0 3 2 ,3 9 3 2 ,4 2 7 2 ,2 7 8 2 ,2 2 6 2 ,3 3 2 2 ,4 6 7 2 ,5 0 2
,0
,5
,0
,5
2 0 0 0 -0 1
2 0 0 1 -0 2
2 0 0 2 -0 3
2 0 0 3 -0 4
2 0 0 4 -0 5
2 0 0 5 -0 6
2 0 0 6 -0 7
2 0 0 7 -0 8
The graph below depicts Staff to Students Bilingual/English as a Second Language (ESL) Education 2000-01 2007-08.
S t a ff to S tu d e n ts - B ilin g u a l/E S L E d u c a t io n
(S o u rc e : P E IM S E d it + R e p o r ts - S t a f f F T E S u m m a r y &
1 4 8 .2 1 4 3 .2 1 6 4 .1 1 5 1 .4 1 3 8 .2 1 5 8 .4 7 0 .4 1 9 4 .7
S t u d e n t D a t a R e v ie w )
ta
ff
4 ,6 6 0 5 ,0 8 3 5 ,4 4 4 5 ,7 1 6 6 ,0 0 6 6 ,1 5 8 6 ,6 3 3 6 ,2 4 6
tu
de
nt
3
00 0 6,
2 0 0 6 -0 7 2 0 0 7 -0 8
,0
7, 00 0
00
00
00
00
4,
2 0 0 0 -0 1
2 0 0 1 -0 2
2 0 0 2 -0 3
2 0 0 3 -0 4
2 0 0 4 -0 5
49
5,
1,
2,
3,
2 0 0 5 -0 6
00
50
VISION STATEMENT
All students will meet the Texas Assessment of Knowledge and Skills (TAKS) at the proficient or commended level and graduate college-ready without remediation.
MISSION STATEMENT
Together with families and community we commit all district resources to guide the learning of each student to graduate as: A responsible individual A passionate life-long learner A complex thinker An effective communicator
STATEMENT OF BELIEFS
We believe that: The economic, political and societal success of our country depends upon a quality education for all. Diversity strengthens the community and enriches the fabric of our society. It is the responsibility of the entire community to partner in the educational process. Learning occurs best in a safe, orderly and nurturing environment. Belonging to a family, to a school and to a community is vital, and this sense of belonging advances learning. People learn at different rates, have different capacities and that each persons educational path deserves to be valued equally. Learning empowers people to reach their full potential: physically, mentally, socially, and emotionally. Everyone is a teacher, everyone is a learner.
51
STRATEGIC OBJECTIVES
Each student in the Carrollton-Farmers Branch ISD will: Develop as a responsible individual, embodying and applying the districts character values of respect, responsibility, pride, citizenship, service, integrity and cooperation. Develop as an effective communicator and a productive contributor to our society. Graduate from a personally rigorous academic program. Graduate as a life-long learner and a complex thinker who appreciates world issues.
PLANNING PROCESS
NEEDS ASSESSMENT
The campus staff elects members to the District Improvement Council. Parents, business, and administrators also serve on the DIC. The purpose of the District Improvement Plan is to include:
1.
2.
Measurable District performance objectives for all appropriate academic excellence indicators for all student populations, including students in special education programs under Education Code Chapter 29, Subchapter A, and other measures of student performance that may be identified through the comprehensive needs assessment. Strategies for improvement of student performance that include: a) Instructional methods for addressing the needs of student groups not achieving their full potential.
52
c) d) e) f) g) h)
Annual analysis of the plan and review of various assessment data are used to determine objectives that address District goals. Specific strategies and action steps are developed to address these objectives. This process ensures a commitment to excellence and a resolve to provide the best instructional plan for every student.
ESSENTIAL SCHOOL SYSTEM PURPOSE & RESPONSIBILITIES DISTRICT PRIORITIZED PLANNING STRATEGIES
DP1 DP2. DP3. DP4. DP5. Maintain a single-minded focus on teaching and learning Demonstrate the belief that all students can and will learn at high levels. Establish and communicate explicit performance expectations for all personnel in the district. Design a professional development system that continuously builds the capacity of all personnel to meet their performance expectation. Allocate, align, and prioritize fiscal and material resources to support the systems essential purpose.
53
54
55
6B-C
6B
6B
9B
So
6B
111.34 b.G.8
11.32g A.6
7.9A, B,C
5.10 B,C
4.11 A-D
3.11 A-F
2.9A -C
1.7AE
K.10A -C
11.34a. G11
11.32g A.6
8.3A ,B
7.3B; 7.6D
NA
NA
NA
NA
NA
NA
NA
111.24 b, 8.1A-D
111.24 b, 8.14AD
8.14 A-D
7.13A -D
6.11 A-D
5.14 A-D
4.14 A-D
3.14 A-D
2.12 A-D
1.11AD
K.13A -D,
57
10th
9th
8th
7th
6th
5th
4th
3rd
2nd
1st
6B-C
6B
6B
9B
9B
9B
9B
9B
8A
8A
11A
The student uses a variety of strategies to comprehend selections read aloud and selections read independently. Reading/literary response. The student responds to various texts. Reading/text structures/literary concepts. The student analyzes the characteristics of various types of texts (genres).
Writing/grammar/usage.
7G
7G
7H
10H
10H
10H
10G 10H
10G 10H
9F
9F
12F
10B
10B
10B
11CD
11CD
11CD
11CD
11C
10AD
10AD
13CD
11F
11F
11G 11H
12B
12B
12B
12D
12D
11H
11H
14A
The student applies standard grammar and usage to communicate clearly and effectively in writing. Writing/composition. The student composes original texts.
3A-E
3A-D
3A-C
17AD
17AD
17AD
18AD
18AD
17AE
17AD
17G
2AD
2A-E
2A-E
18AE
18AE
18AE
19AE
19AE
18AD
18AD
19AD
58
Science TAKS Exit Level Bio & IPC 2A - plan and implement investigative procedures including asking questions, formulating testable hypotheses, and selecting equipment and technology Exit Level Bio & IPC 2D - communicate valid conclusions IPC 3B draw inferences based on data related to promotional materials for products and services Exit Level IPC 7A investigate and identify properties of fluids including density, viscosity and buoyancy. Exit Level Bio 4B investigate and identify cellular processes including homeostasis, permeability, energy production, transportation of molecules, disposal of wastes, function of cellular parts, and synthesis of new molecules
Chem 2A IPC 2A
Bio 2A
8.2A
7.2 A
6.2 A
5.2A
4.2A
3.2A
2.2A
1.2 A
Chem 2D IPC 2D
Bio 2D
8.2D
7.2 D
6.2 D
5.2D
4.2D
3.2D
2.2E
1.2 D
Phys 3B Chem 3B
Chem 3B IPC 3B
Bio 3B
8.3B
7.2 D
6. 3B
5. 3B
4. 3B
3. 3B
NA
NA
--
Chem 4A
Chem 4A IPC 7A
NA
8.9D
NA
6.7 B
NA
NA
NA
NA
NA
NA
NA
NA
Bio 4B
NA
NA
6.1 0A 6.1 0B
NA
NA
NA
NA
NA
NA
59
Phys 4A-E
IPC 4A
NA
8.7A
7.6B
6.6 A 6.6 B
NA
NA
3.6A
2.7A 2.7C
1.7 A
K.7 A
NA
NA
Bio 6A
8.11 B 8.11 C
7.10 C
5.10 A
4.9A 4.9B
3.10 A 3.10 B
2.8A
NA
NA
Chem 4A
Chem 4A IPC 8A
NA
8.9A
7..7 A
6.7 A 6.7 B
4.7A 4.7B
3.7A 3.7B
2.5A 2.5B
1.5 A
K.5 A
NA
NA
NA
8.14 A
7.14 B
NA
5.11 A
4.10 A 4.10 B
3.11 A 3.11 B
NA
1.1 0B 1.1 0C
K.1 0A K1 0B
60
5th 4th
3rd
2nd
1st
10B
8B
6B
6A, 6B
6A, 6B
5C
6A
5A
5A
25B
21B
25A 22A
16C
25C
23A
25B 22B
16C
26D
23A
6B 22C
17B
18B 18B
16B
27A
23C
27A 24A
18A
27B
23D
27B 24B
18B
19B 19B
17B
61
AFRICAN
AMERICAN
2007 Goal
HISPANIC
2007 Goal
WHITE
2007 Goal
ECON DISADV
2007 Goal
SPECIAL ED
2007 Goal
LEP
2007 Goal 2007
GT
Goal
Reading/ELA Mathematics Writing Science Social Studies All Tests Drop-out 2006 Drop-out 2008 Completion Rate 2006 Completion Rate 2008 AYP Reading/ELA Participation AYP Reading/ELA Performance AYP Math Participation AYP Math Performance AYP Graduation Rate AYP Graduation Rate 2007
91 82 94 80 93
94 90 99 84 99
90 74 92 72 92
94 84 99 79 99
86 75 91 69 87
94 85 99 79 94
97 91 97 91 98
86 75 91 71 88
94 84 99 79 94
79 72 90 65 81
94 84 94 79 94
69 68 84 45 62
82 80 94 75 75
.1 0
94.1
.3 0
92.6
.2 0
90.7
0.0 0
95.7
.1 0
92.5
96 99 100 100
96 100 99
96 100 100
96 100 99
89 100 83
85.9
93 100 87
88 99 78
85.9
92 100 82
84 100 78
75.9
88 100 82
95 100 92
90.7
99 100 96
85 100 78
78.1
89 100 82
79 100 82
70.5
83 100 86
79 100 77
65.0
83 100 81
90
90
85
95
85
75
70
62
Assistant Superintendent Student, Family and Community Services Dr. Charles Cole
Principals
Executive Dir. Personnel Director Personnel Executive Dir. Fine Arts Director Athletics
Executive Dir. Finance Executive Dir. Facilities Executive Dir. Purchasing Dir. Student Nutrition
Assistant Director Public Info. Exec. Dir Ed. Foundation Multi-Media Specialist
Exec. Dir. Student Services Dir. of Assessment and Accountability Dir. of Family Support & After School Programs Facilitator for Research, Planning and Development
Exec. Dir. Curriculum/Staff Dev. Exec. Dir. Special Education Exec. Dir. Advanced Academics Coordinators by Subject Area Dir. Career/Technology
Executive Dir. Instruction Technology Dir. Media Services Dir. Computer Services Dir. Student Information/ SASI, PEIMS
63
VISION STATEMENT
All students will meet the Texas Assessment of Knowledge and Skills (TAKS) at the proficient or commended level and graduate college-ready without remediation.
MISSION STATEMENT
Together with families and community we commit all district resources to guide the learning of each student to graduate as: A responsible individual A passionate life-long learner A complex thinker An effective communicator
STATEMENT OF BELIEFS
We believe that: The economic, political and societal success of our country depends upon a quality education for all. Diversity strengthens the community and enriches the fabric of our society. It is the responsibility of the entire community to partner in the educational process. Learning occurs best in a safe, orderly and nurturing environment. Belonging to a family, to a school and to a community is vital, and this sense of belonging advances learning. People learn at different rates, have different capacities and that each persons educational path deserves to be valued equally. Learning empowers people to reach their full potential: physically, mentally, socially, and emotionally. Everyone is a teacher, everyone is a learner.
64
STRATEGIC OBJECTIVES
Each student in the Carrollton-Farmers Branch ISD will: Develop as a responsible individual, embodying and applying the districts character values of respect, responsibility, pride, citizenship, service, integrity and cooperation. Develop as an effective communicator and a productive contributor to our society. Graduate from a personally rigorous academic program. Graduate as a life-long learner and a complex thinker who appreciates world issues.
PLANNING PROCESS
NEEDS ASSESSMENT
The campus staff elects members to the District Improvement Council. Parents, business, and administrators also serve on the DIC. The purpose of the District Improvement Plan is to include:
1. Measurable District performance objectives for all appropriate academic excellence indicators for all student populations, including students in special education programs under Education Code Chapter 29, Subchapter A, and other measures of student performance that may be identified through the comprehensive needs assessment. 2. Strategies for improvement of student performance that include: a) Instructional methods for addressing the needs of student groups not achieving their full potential.
65
ESSENTIAL SCHOOL SYSTEM PURPOSE & RESPONSIBILITIES DISTRICT PRIORITIZED PLANNING STRATEGIES
DP1. DP2. DP3. DP4. DP5. Maintain a single-minded focus on teaching and learning Demonstrate the belief that all students can and will learn at high levels. Establish and communicate explicit performance expectations for all personnel in the district. Design a professional development system that continuously builds the capacity of all personnel to meet their performance expectation. Allocate, align, and prioritize fiscal and material resources to support the systems essential purpose.
66
67
68
2.
3.
4.
5.
69
6B-C
6B
6B
9B
So
6B
70
111.34 b.G.8
11.32g A.6
7.9A, B,C
5.10 B,C
4.11 A-D
3.11 A-F
2.9A -C
1.7AE
K.10A -C
11.34a. G11
11.32g A.6
8.3A ,B
7.3B; 7.6D
NA
NA
NA
NA
NA
NA
NA
111.24 b, 8.1A-D
111.24 b, 8.14AD
8.14 A-D
7.13A -D
6.11 A-D
5.14 A-D
4.14 A-D
3.14 A-D
2.12 A-D
1.11AD
K.13A -D,
71
10th
9th
8th
7th
6th
5th
4th
3rd
2nd
1st
6B-C
6B
6B
9B
9B
9B
9B
9B
8A
8A
11A
The student uses a variety of strategies to comprehend selections read aloud and selections read independently. Reading/literary response. The student responds to various texts. Reading/text structures/literary concepts. The student analyzes the characteristics of various types of texts (genres).
Writing/grammar/usage.
7G
7G
7H
10H
10H
10H
10G 10H
10G 10H
9F
9F
12F
10B
10B
10B
11CD
11CD
11CD
11CD
11C
10AD
10AD
13CD
11F
11F
11G 11H
12B
12B
12B
12D
12D
11H
11H
14A
The student applies standard grammar and usage to communicate clearly and effectively in writing. Writing/composition. The student composes original texts.
3A-E
3A-D
3A-C
17AD
17AD
17AD
18AD
18AD
17AE
17AD
17G
2AD
2A-E
2A-E
18AE
18AE
18AE
19AE
19AE
18AD
18AD
19AD
72
Chem 2A IPC 2A
Bio 2A
8.2A
7.2 A
6.2 A
5.2A
4.2A
3.2A
2.2A
1.2 A
Chem 2D IPC 2D
Bio 2D
8.2D
7.2 D
6.2 D
5.2D
4.2D
3.2D
2.2E
1.2 D
Phys 3B Chem 3B
Chem 3B IPC 3B
Bio 3B
8.3B
7.2 D
6. 3B
5. 3B
4. 3B
3. 3B
NA
NA
--
Chem 4A
Chem 4A IPC 7A
NA
8.9D
NA
6.7 B
NA
NA
NA
NA
NA
NA
NA
NA
Bio 4B
NA
NA
6.1 0A 6.1 0B
NA
NA
NA
NA
NA
NA
73
Phys 4A-E
IPC 4A
NA
8.7A
7.6B
6.6 A 6.6 B
NA
NA
3.6A
2.7A 2.7C
1.7 A
K.7 A
NA
NA
Bio 6A
8.11 B 8.11 C
7.10 C
5.10 A
4.9A 4.9B
3.10 A 3.10 B
2.8A
NA
NA
Chem 4A
Chem 4A IPC 8A
NA
8.9A
7..7 A
6.7 A 6.7 B
4.7A 4.7B
3.7A 3.7B
2.5A 2.5B
1.5 A
K.5 A
NA
NA
NA
8.14 A
7.14 B
NA
5.11 A
4.10 A 4.10 B
3.11 A 3.11 B
NA
1.1 0B 1.1 0C
K.1 0A K1 0B
74
5th 4th
3rd
2nd
1st
10B
8B
6B
6A, 6B
6A, 6B
5C
6A
5A
5A
25B
21B
25A 22A
16C
25C
23A
25B 22B
16C
26D
23A
6B 22C
17B
18B 18B
16B
27A
23C
27A 24A
18A
27B
23D
27B 24B
18B
19B 19B
17B
75
AFRICAN
AMERICAN
2007 Goal
HISPANIC
2007 Goal
WHITE
2007 Goal
ECON DISADV
2007 Goal
SPECIAL ED
2007 Goal
LEP
2007 Goal 2007
GT
Goal
Reading/ELA Mathematics Writing Science Social Studies All Tests Drop-out 2006 Drop-out 2008 Completion Rate 2006 Completion Rate 2008 AYP Reading/ELA Participation AYP Reading/ELA Performance AYP Math Participation AYP Math Performance AYP Graduation Rate AYP Graduation Rate 2007
91 82 94 80 93
94 90 99 84 99
90 74 92 72 92
94 84 99 79 99
86 75 91 69 87
94 85 99 79 94
97 91 97 91 98
86 75 91 71 88
94 84 99 79 94
79 72 90 65 81
94 84 94 79 94
69 68 84 45 62
82 80 94 75 75
.1 0
94.1
.3 0
92.6
.2 0
90.7
0.0 0
95.7
.1 0
92.5
96 99 100 100
96 100 99
96 100 100
96 100 99
89 100 83
85.9
93 100 87
88 99 78
85.9
92 100 82
84 100 78
75.9
88 100 82
95 100 92
90.7
99 100 96
85 100 78
78.1
89 100 82
79 100 82
70.5
83 100 86
79 100 77
65.0
83 100 81
90
90
85
95
85
75
70
76
77
Assistant Superintendent Curriculum & Instruction Chief Information/Technology Officer Executive Director Public Information
78
DISTRICT VISION STATEMENT: All students will meet the Texas Assessment of Knowledge & Skills at the proficient or commended level and graduate college-ready without remediation.
DISTRICT GOALS
goal definitions page 69
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
1 2 3 4 5
X POT 1.2 SBIS 1 TA1 Continue emphasis on district-wide Focused Walkthroughs Number of walkthroughs conducted; change in instructional practices observed, benchmark data Professional Development; change in instructional practices observed; benchmark data Planning observed and reported by campus administrators; coordinators observations; benchmark data Training attendance; implementtation of modules and principles observed by lead September 2007-April 2008
POT 1.2 POL 4 SBIS 1.7 TA6 POT 2.3.4.5 SBIS 2.4.6 TS2
Training and Coaching activities July 2007May 2008 July 2007 May 2008
Sheila Maher
Provide additional assistance to secondary schools on SMART Goals and continue to implement the Instructional Improvement Process Complete NISL training of first cohort of principals and assistant principals
Sheila Maher
$130,150
Sheila Maher
$107,000
79
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X X X SBIS 1.2.3.4.5 POC 1.2.3 Support the curriculum staff and identified teachers in continuing to use Understanding by Design framework on COL Monitor implementtation of Content Literacy Modules 1-5 and introduce Module 6 (QAR) Develop and implement Response to Intervention model district wide Monitor effectiveness of Campus Support Teams Expand Early College High School appraisers Training attendance; implementation through COL work Training beginning September 2007; Holly Barber $30,000
Lead appraiser conferences with principals work groups Written RTI report
Sheila Maher
SBIS 6 POL 4 POT 1.2.3.4. TA2 SBIS 6.8 SBIS 6 POL 1 POT 3.4 POC 2 SBIS 1 Pol 1.5 POT 2.3 POC 2
Holly Barber
Feedback from CST; TAKS data Student success as evidenced by GPA, TAKS, Dual Credit earned Successful student participation; Grades, Dual Credit earned
SBIS 1.3 Pol 2 POC 1.2 POL 3 POT 3 SBIS 1.4 Pol 2 POC 1.2 POL 3 POT 3
Expand an Early College program at Creekview High School; implement Early College at Newman Smith High School Teach mathematics with aligned instructional resources including Agile Mind focused on preparing all students for college Align instruction to assessments through the administration of district wide unit assessments for Algebra I, Algebra II, Geometry, and PreCalculus Instructional observations to support teachers using inquiry approach in the classroom
May 2008
Sheila Maher
$49,263
Update and revise COL for Algebra I, Geometry, Algebra II, Ramp-Up and Pre-Calculus Write unit assessments aligned to COL for Algebra I, Geometry, Algebra II, and PreCalculus to be included with the curriculum on COL Use math protocol to observe teachers using inquire based approach to instruction; provide teacher with constructive
Beth Bos
$7,500
Beth Bos
$7,500
Beth Bos
80
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X X SBIS 5 POC 1.2.3 SBIS.5 POC 1.2.3 Implement Connected Math in grade 6 with phase-in for grades 7 and 8 in future years Continue implementing the Navigator Program which is an intervention mathematics program on all elementary Title I campuses and Field Middle School Continue to implement the Ramp Up program on most Title I middle schools for selected group of grade 8 students feedback. Evidence through walkthroughs, change in instructional practices Change in instructional practices, TAKS scores for 2008, professional development, training attendance Change in instructional practices, TAKS scores for 2008, professional development, training attendance, technical support days Change in instructional practices observed; professional development The use of writing workshop in classrooms; evaluations of the writing training; evaluation of reports generated by Vantage Learning; benchmark data; lessons on COL; evaluation of PSAT for growth in grammar; anecdotal records; evaluation of mini lessons; dialogue with teachers and principals The use of writing workshop in classrooms; evaluations of the writing training; evaluation of September 2007 April 2008 September 2007 May 2008 Pam Smith Training and materials Training and materials
Pam Smith
SBIS.5 POC.2
Pam Smith
POT 1.2
Implement Content Focused Coaching on all elementary campuses Conduct training on writing as a process as a part of the National Writing Project
Pam Smith
Sharon Hull
Elementary
Training
Provide training and support the use of My Access. Develop lessons via My Access and other resources to focus on integrating
Shirley Wright
Training
81
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
grammar into the curriculum reports generated by Vantage Learning; benchmark data; lessons on COL; evaluation of PSAT for growth in grammar; anecdotal records; evaluation of mini lessons; dialogue with teachers and principals The use of writing workshop in classrooms; evaluations of the writing training; evaluation of reports generated by Vantage Learning; benchmark data; lessons on COL; evaluation of PSAT for growth in grammar; anecdotal records; evaluation of mini lessons; dialogue with teachers and principals The use of writing workshop in classrooms; evaluations of the writing training; evaluation of reports generated by Vantage Learning; benchmark data; lessons on COL; evaluation of PSAT for growth in grammar; anecdotal records; evaluation of mini lessons; dialogue with teachers and principals The use of reading/writing
Develop curriculum based on UbD format and train teachers to use the new format
Sharon Hull
Elementary
Training
Sharon Hull
Elementary
Training
Sharon Hull
Training
82
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
4.7 POC 2.3 TS4 TA4 provide coaching to assist teachers with strategies and best practices workshop in classrooms; evaluations of the writing training; evaluation of reports generated by Vantage Learning; benchmark data; lessons on COL; evaluation of PSAT for growth in grammar; anecdotal records; evaluation of mini lessons; dialogue with teachers and principals District training on Read 180. Track results per campus with state testing 2008
SBIS 1.3.4.5.6 POL 1.2 POT 2.4 POC 1 SBIS 4.7 POL 3 POC 3
Implement a focused use of Read 180 to our middle school and high school teachers of Reading for English Language Learners Design and implement a TAP Targeted Assistance Program to help teachers identified by principals and assessment scores become more effective through the use of Instructional Improvement Planning Create and deliver training that develops teacher best practices in teaching Low SES and Hispanic students in the social studies Introduction of common unit exams for grades 5-8, biology and IPC
May 2007
Shirley Wright
$3,000
Identify and meet with targeted teachers to develop best practices, meetings observed and reported
John David
Best practices training for Low SES and Hispanic social studies students developed and delivered Scanning of data on Aware for use in secondary science professional development periods and elementary science planning periods to assess the needs of science students so instruction can be
John David
Susan Shipp
83
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X SBIS 1.4.5.7 POL 3 POT 2 POC 1.2.3 TS 4 TA 3.4 SBIS 1.2.3.4.5 POL 1.2.3.4.5 POT 1.2.3.4.5 POC 1.2.3 TS 4 TA 3.4 SBIS 1.4.5.7 POL 1.2.3.4.5 POT 1.2.3.4.5 POC 1.2.3 TS 1.3.4 SBIS 17 POL 1-5 POT 1-5 POC 13 TS 1.3.4 Provide professional development for 3rd, 4th, and 5th grade teachers (new 5th grade teachers) in science content as related to TAKS Facilitate vertical awareness for the science teachers of 6th, 7th, and 8th grade to the TAKS tested SEs from all grade levels to support Science TAKS modified Elementary specialist will meet with grade level teams to create unit folders for science content, Benchmark scores and analysis Scanning the required unit tests on Aware to use in IIP to access needs for re-teach and review instruction in grades 6-8 September 2007 May 2008 Susan Shipp TAKS Information Booklet, TAKS Study Guide Aware Data program
Susan Shipp
Susan Shipp
Provide E-Path diagnostic TAKS Exit Science online program for all high school TAKS classes
SBIS 1.2 POL 1 POT 3 POC 1.2.3 TA 3.4 SBIS 5 POL 2.3.5 POT 3.5 TS 4 TA 3.4
Training on software and monitoring data analysis on software to assess needs of students so instruction can be modified for student needs. Specialists log and improvements on benchmark exams and TAKS test scores
Susan Shipp
Susan Shipp
Provide technology (Pod casts) to inform teachers and students about the district wide field trips (grades 2, 4, and 6) to the Outdoor Learning Center. Pod casts will identify both
Tracking use of Pod cast Better use of time at the Outdoor Learning Center Visit
Mark
Schallhorn
84
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
student and teacher expectations; therefore, all will be better prepared to reach the goal of successfully meeting the performance indicators related to the TEKS Provide professional development and leadership for bilingual teachers through the Bilingual Contact Teachers (BCT) at each bilingual campus 2008-May 2008 Fourth Grade Summer 2008
Conduct professional development for all new bilingual teachers incorporating ongoing coaching. Conduct professional development for experienced bilingual teachers and ESL teachers at elementary and secondary campuses Provide content area teachers with research and strategies for teaching English language learners through SIOP and other ESL models. Conduct an ELL model classroom pilot at Vivian Field and R.L. Turner Implement, provide instructional support and monitor a two-way dual language program for Kindergarten at Stark, Blanton, Montgomery and Thompson and twoway first grade at Stark
Bilingual Contact Teachers instructtional meetings; BCT sessions with campus teachers, implementation of strategies by teachers observed by campus administrators and bilingual coordinator Walkthroughs, implementation of strategies learned, test data, observations, ongoing communication
Elsa Anderson
$350 stipend per teacher, professiona l books and training $7,000 total
Elsa Anderson
Focused walkthroughs using the ESL Protocol at the pilot schools. ELL achievement in content classes demonstrated through test data
Elsa Anderson
Ongoing communication between teachers, campus administrators and coordinator; professional development, monitoring,
Elsa Anderson
85
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
and Blanton X X POT 1.2.3 POC 1.2.3 POL 1-5 SBIS 7 Increase attendance of bilingual and ESL teachers at the National Writing Project Institute and support implementation for those who attended previously Hire an ELL Instructional Specialist to conduct training and coach content teachers on how to provide a classroom environment supportive of the ELL walkthroughs, TPRI and Tejas Lee data Attendance sheets, ongoing dialogue, observations August 2007 July 2008 Elsa Anderson Staff time, training
POT 1.2.3.4 POC 2 POL 1-5 SBIS 6.7 TS2 TA 2.3.4.5.6 DP 1.2.5 TA 2.8 TS 2.10
June 2007
Isabella Hinojosa
Implement programs that provide support for students at risk of dropping out of school or not achieving the states performance standards: Learning Centers Instructional Facilitators Student Services PreK Aides ESL Facilitators ACT Discipline Alternative School Grimes NonDiscipline Alternative School TAKS Tutorials Extend the Testing Center services to elementary campuses by providing a fulltime district bilingual tester more readily
Personnel Ultraquest report ensuring personnel are placed in programs to support students at risk
Isabella Hinojosa
May 2007
Isabella Hinojosa
86
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
available for immediate services X BILESL SBIS 6 POL 1.5 Work with first generation students to continue their post secondary education under SB 1529 Evaluate the number of students per month Log of applicants and applications sent to our states colleges and/or universities Log of scholarships and acceptance letters Previous years TAKS, student achievement, staff training
May 2007
Isabella Hinojosa
TS 1-10 TA 1-8
Fund supplemental academic and support programs on campuses that meet Title 1 qualification (35% and above lowsocioeconomic status)
Restructure elementary Content Mastery program on targeted campuses by Elementary Special Ed Director Implement new assessment criteria for students being evaluated as eligible for Special Ed under LD
Annual review of success indicators such as TAKS, AYP, completion rates, attendance 2007-2008 school year
Isabella Hinojosa
Elaine Waddill
Training attendance for all diagnosticians; Directors observations and review of assessments Training attendance; implementation of strategies in classroom
Margie Gunther
Provide staff development on TAKS strategies by content area for all Special Ed teachers whose students are taking TAKS or TAKS Accommodated Train and support high school special ed Modified Reading teachers with the new curriculum Identify and support ninth and tenth grade special ed English
Elaine Waddill
JoBetsy Smith
JoBetsy Smith
87
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
1.4.5 POT 1.2.3 POC 3 SBIS.7 teachers using My Access
Implement International Baccalaureate Primary Years Programme at Good Elementary and Las Colinas Elementary Implement International Baccalaureate Diploma Programme at Ranchview High School and Middle Years Programme at Bush Middle School
SBIS 3.4
Implement the placement of Experience (Global/World) and Interdisciplinary Seminar (IDS) curriculum on COL Implement the curriculum as a resource for high ability elementary age learners in language arts and math from the College of William and Mary Implement the placement of elementary ACE language arts lessons
Training attendance; strategies from training observed by campus administrators; change in instructional practices observed through conducted walkthroughs IB professional development for entire staff; change in instructional practices such as campus-wide planning and assessment IB professional development for Ranchview and Bush staff; change in instructional practices observed through conducted walkthroughs and informal teacher conferences Placement of overview, scope and sequence, existing and newly created lessons on COL Professional development; observation through conducted walkthroughs and informal teacher conferences Placement of elementary ACE language arts lessons created on
Gerry
Charlebois
$5,000
Gerry
Charlebois
$85,000
Gerry
Charlebois
$100,000
Gerry
Charlebois
$8,000
Gerry
Charlebois
$8,000
Gerry
Charlebois
Training
88
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
on COL utilizing William and Mary materials X TA 1.8 TS 10 POC 2 Increase communications with our area postsecondary educational institutions. Continue the K-16 committee initiative Achieve Texas initiative in grades PK16 including: Career and job fairs Community speakers in classrooms Mentors Community tutors Field trips Internship and on-thejob cooperative training Advisory committees Career planning Development of 4, 6, 8 year educational plans Provide direct TAKS support for LEP students enrolled in Career and Technology Courses including: Identifying students needing TAKS assistance Provide TAKS remediation services for students Upgrade classroom computers using a combination of laptops and desktops COL; lessons being implemented through conducted walkthroughs Attendance record Meeting agendas/minutes
Semiannually
Paul Beeler
Local $1,000
TA 1.4.7 TS 10 POL 2
Ongoing
Paul Beeler
SBIS 6 TA 2 TS 9 POT 4
Ongoing
Paul Beeler
Federal $45,000
TA 1
Doug Brubaker
$3,200,000
89
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X TA 6 Provide flexible learning opportunities by offering online coursework and staff development Upgrade data management and reporting capabilities Support at risk students and their families in their efforts to keep stu-dents drug free, curb incidents of violence, and help students be academically successful Locate and recover students who have dropped out of school. Support a College Bound for All culture for all students Access counts on online learning Ongoing
TA 3
Better reporting features Support campuses through counseling students who have received Violence Intervention reports or who are referred for drug or family issues. Longitudinal study of drop-out data. Data: College enrollment, Bridges, College Night, Hispanic College Night Attendance at meetings Documentation of agendas, sign-in sheets and aggregate reports
TS 6 TA 7
TS 9
BD 13 TS 6 TA 7
Completed by July 1, 2007 Annual review of number of students served and subsequent school success of those students September 2007 June 2008 September 2007 June 2008
$55,000
TS 6 TA 7
Provide ongoing classes, seminars, and individual consultation with parents and staff members regarding principles of effective parenting skills and parentsschool involvement Create a Wellness Program for all staff members Expand and formalize district energy and environmental programs to improve the educational environment and conserve resources Install video surveillance systems in all District facilities
Kim Holland
Committee agenda Enrollment in program Expand green team programs to include all campuses, initiate energy savings efforts and monitor energy consumption Evaluation of all facilities and level of operational video surveillance systems Inventory of District temporary classrooms and
August 2008
Johnny Hibbs
$250,000
August 2008
Mark Hyatt
90
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
renovations and expansions as well as new facilities Update District Business Services computer software removal from campuses where possible. Installation of new system
January 2009
Bonnie Halsey
Develop District budgets to maximize an emphasis on direct instructional cost and address state spending targets
Bonnie Halsey
TS 5
TA 5 TS 3
TA 5 TS 3
TA 5 TS 3
Maintain appropriate documentation of HQ status of teachers and paraprofessionals; thereby focusing on the importance of hiring only HQ teachers and teacher assistants who are HQ Track certification on HQ issues from the moment of employment with constant reminders of registration dates, application deadlines, etc. Analyze data from all teachers certifications, testing, staff development, and service records to ensure that all meet highly qualified status Provide reimbursement for TExES examination costs to teachers seeking initial certification or additional certification
Number of applications received that indicate they heard of CFB through a publication Number of HQ teachers and HQ teacher assistants hired
Ongoing
Mary Hopkins
$250,000 initial cost plus Ongoing maint. Second Pre-K Center at $7.6 million plus expansion of other facilities Title II $6,000
Ongoing
Mary Hopkins
Ongoing
Track number of teachers who take the TExES examinations and are reimbursed for the costs
Ongoing 2007-2008
Mary Hopkins
Title II $4,000
91
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X X TA 5 TS 3 Provide information to teachers who need to take a TExES examination about preparation sessions that are offered in the area Provide reimbursement for preparation sessions taken by teachers prior to taking the TExES examinations if eligible for reim-bursement through Title II money Expand recruitment selection of highly qualified Elementary Bilingual candidates and Secondary Math and Science candidates through participation with Texas Teaching Fellows Increase number of recruiting trips to attract highly qualified teachers and continue to host the districtwide Teacher Job Fair Track number of teachers who take the preparation course and their success rate on the TExES examinations Track number of receipts received Ongoing 2007-2008
TA 5 TS 3
Trini Garza
Title II $3,000
TA 5 TS 3.5
October 2007
Trini Garza
TA 5 TS 3.5
TS 5
TA 5 TS 3
TS 5
Compile teacher attrition report which details numbers and reasons that teachers leave school campuses Provide training and assistance to campus administrators for completing the Principal Attestation Form maintaining appropriate documentation of HQ status of teachers and paraprofessionals Expand the student teaching program by working more directly with universities for greater access to
Number of applicants who attend district job fair and number of recommendations received from principals after the Job Fair Program evaluation results
Mary Hopkins
Title II $4,000
October 2007
Trini Garza
Number of accurate Principal Attestation forms compared to Human Resource HQ data per campus
Bobby Burns
Program evaluation
Trini Garza
92
TARGET AREA
Pgs 67-68
ACTION STRATEGY
FORMATIVE MEASURE
ASSESSMENT
TIMELINE
1 2 3 4 5
X X TA 5 TS 3.5 student teaching candidates Employ another professional staff member in the Personnel Department responsible for the Highly Qualified report, tracking certification, and recruiting for Highly Qualified teachers Encourage principals to require additional staff development for content area core academic subject areas for special education teachers and for all teachers Encourage paraprofessionals to pursue teaching certification by conducting a paraprofessional informational session with university representatives providing assistance on how to apply to a teacher education program and disseminating information on the states Educational Aide Exemption Program Employment of new staff member October 2007 Mary Hopkins Title II $65,000
TS 5
Sign-in sheets; number of CPE credits earned for core academic special education teachers
Ongoing
Mary Hopkins
TS 5
Number of exemption of tuition forms for qualified employees which are received from the Texas High Education Coordinating Board
Trini Garza
93
94
95
96
Type of Business
Computer sales and service School district Oil field products Semiconductors City government Food products Satelite television Plumbing, heating and cooling Eye wear Drug distributor Home decorative items Hotel reservations Combustion systems and controls Parts distribution center Leather furniture Food products
Source: Official Statement Dated May 8, 2008, page A-2 $57,435,000 Carrollton-Farmers Branch ISD Unlimited Tax School Building & Refunding Bonds, Series 2008
Taxpayer Wells Operating/Reit AT&T/Southwestern Bell TCI Park West I & II Oncor Electric Delivery Exxon/Mobile Oil Corp Walmart/Sams Nokia/ISTAR Verizon/GTE Trident Village Cobalt Industries/REIT Totals Source: District Tax Office
Nature of Property Electronics Telephone Utility Rental Property Power Utility Power Utility Retail Electronics Telephone Utility Residential Apartments Rental Property
97
Fund Accounting
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. This budget document contains detailed information for all funds for which the Board of Trustees is required to adopt annual budgets. Budgets for all funds are prepared using the same method of accounting as for financial reports (modified accrual), except for the Capital Projects Fund budget, which is not legally adopted on an annual basis. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available. Expenditures are recorded in the accounting period in which the fund liability is incurred, if measurable (the ability to determine the value), except for principal and interest on general long-term debt, which is recorded when due. The District also includes government-wide statements which report information about the District as a whole using accounting methods similar to those used by private-sector companies in their Comprehensive Annual Financial Report. Following is a description of the funds for which annual budgets are adopted. What is Budgetary Basis? Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget. Cash Basis indicates transactions are recognized only when cash is increased or decreased; Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at the time or not); Modified Accrual is the method under which revenues and other financial resources increments are recognized when they become susceptible to accrual; that is, when they become both measurable and available to finance expenditures of the current period. Available means collectible in the current period or soon enough thereafter to be used to pay the liabilities of the current period.
98
99
A major purpose of the accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by Texas school districts in accordance with GAAP. Basic System Expenditure Code Composition Fund Code A mandatory 3 digit code is to be used for all financial transactions to identify the fund group and specific funds. The first digit refers to the fund group, and the second and third digits specify the fund. Function Code A mandatory 2-digit code that identifies the purpose of the transaction is used when coding expenditures. The first digit identifies the major service area and the second digit refers to the specific function within the area. Object Code A mandatory 4-digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub-classifications. Sub-Object Optional code. Used at CFB ISD to provide special accountability for certain programs or areas. Organization Code A mandatory 3-digit code identifying the organization, i.e., campus, department. Fiscal Year Code A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Program Intent Code A 2 digit code used to designate services provided to students. Optional Code 3, 4, and 5 Optional code that may be used to further describe the transaction.
100
12
13
101
23
30
32
33
34
102
36
40
50
52
53
103
70
80
90
92
104
97
99
105
106
2000 2001 2002 2003 2004 2005 2006 2007 *2008 *2009 0.00% 0.50% 1.00% 1.50% 2.00%
2.20% 2.52% 2.28% 2.12% 2.09% 2.92% 3.02% 3.01% 2.72% 2.49% 2.50% 3.00% 3.50%
The Districts bonds presently carry a favorable rating of Aaa with Moodys Investment Service and AAA Standard and Poors (Permanent School Fund Guarantee Program). Reserve Policies General Fund The District strives to maintain a General Fund balance equal to a minimum of two months operating expenditures. The District is estimating a Fund balance equal to approximately 86 days operating expenditures. The district will continue to strive to maintain the stated fund balance level. Food Service Fund The fund balance for Food Service should not exceed three months of average Food Service operations expenditures. Average monthly Food Service expenditures are calculated by dividing the subsequent years budgeted expenditures by ten months since the Food Service department only operates for ten months out of the year. On August 31, 2009, the Food Service Fund is estimated to have a fund balance of $1,461,219 or 1.38 months operating expenditures. Risk Management The Districts risk management program encompasses various means of protecting the District against loss. Property, casualty, and liability insurance is provided by commercial carriers. In addition, health and workers compensation risks are self-funded and include excess loss insurance policies for claims exceeding a specific limit and an aggregate limit. Beginning January 1, 2009, the District will begin participating in the Teacher Retirement System of Texas health insurance program. This is essentially a fully insured health plan which will eliminate the risk to the District of any large health insurance claim. 107
108
109
110
111
112
113
After the goods are physically received (central receiving at the Warehouse), warehouse staff enters information on-line that shows what items have been received. The accounts payable department accesses this data and matches vendor invoice with received information and payment is made. The encumbrance is liquidated at the time of payment. Miscellaneous Payment Requisitions (MPRs) MPRs are used for travel expense, advances for travel, petty cash reimbursement, refunds, and payment for Athletic and/or Extracurricular officials. MPRs are entered on-line, appropriate supporting documents are forwarded to the Accounting Department for verification, approval, and payment.
114
115
116
Financial Plan
Revenues
General Fund The largest portion of the funding in the General Fund consists of local revenue, which accounts for approximately 71.06% if the total budgeted funds and is primarily property taxes. The remainder of the revenues necessary to fund operating expenditures is derived from State and Federal funding sources. For additional information, see the General Fund section of this book. Debt Service A majority of funding is derived from a designated allocation of the property tax rate, 99.24% for 2008-2009. The remainder of the Debt Service revenue is from interest income derived from temporary investments, 0.76% for 2008-2009. Although the State has Debt Service Fund formula allocations, the District does not receive revenue from these programs. For additional information, see the Debt Service Fund section of this book. Food Service Approximately 72.32% of the revenue in this fund is received from the United States Department of Agriculture (USDA) under the National School Lunch Program, the School Breakfast Program, and the Food Distribution Program. The remaining revenue is primarily generated from user fees - i.e. student payments for meals, 26.88% for 2008-2009. For additional information, see the Food Service Fund section of this book.
117
118
119
120
91 CONTRACTED INSTRUCTIONAL SERVICES BETWEEN PUBLIC SCHOOLS 6200 Professional and Contracted Services Total Function 91 92 Incremental Costs Assoc with Chap 41 6200 Professional and Contracted Services Total Function 92 $19,292 $19,292 $0 $0 $19,292 $19,292 $1 $1 $17,463,013 $17,463,013 $0 $0 $17,463,013 $17,463,013 $715 $715
95 PAYMENTS TO JUVENILE JUSTICE ALTERNATIVE EDUCATION PROGRAMS 6200 Professional and Contracted Services Total Function 95 $255,000 $255,000 $0 $0 $255,000 $255,000 $10 $10
121
122
123
Total Revenue
$225,127,186
$48,522,565
$10,580,600
$284,230,351
$274,744,634
$272,377,011
124
Total Appropriated Expenditures Other Sources & Uses Operating Transfers In Net Other Sources & Uses
$0
$0
$0
$0
$500,000 $500,000
$0 $0
Estimated Change in Fund Balance Estimated Fund Balance 9/1 Estimated Fund Balance 8/31
$0 $2,862,962 $2,862,962
$0 $1,461,219 $1,461,219
125
126
General Fund
127
128
District Allen Birdville CFB Cedar Hill Coppell Crowley Duncanville Frisco Garland Grapevine-Colleyville HEB Irving Keller Lake Dallas Lewisville Mansfield Mesquite Northwest Plano Rockwall
M&O I&S Total Date for Tax Rate Tax Rate Tax Rate Adoption $1.0400 $0.4303 $1.4703 8/25/2008 $1.0400 $1.0400 $1.1700 $1.0400 $1.1700 $1.1700 $1.0000 $1.0400 $1.0400 $1.0400 $1.0200 $1.0400 $1.1700 $1.0400 $1.0400 $1.0400 $1.0000 $1.0400 $1.0400 $0.3700 $0.3223 $0.4600 $0.2390 $0.4950 $0.3780 $0.3700 $0.2133 $0.2500 $0.2555 $0.3710 $0.3769 $0.4800 $0.3400 $0.4300 $0.3600 $0.3350 $0.2634 $0.4300 $1.4100 8/28/2008 $1.3623 8/28/2008 $1.6300 8/5/2008
Outcome, If known
$1.2533 8/21/2008 $1.2900 8/25/2008 $1.2955 8/26/2008 $1.3910 8/25/2008 $1.4169 7/28/2008 $1.6500 8/1/2008
$1.4700 9/15/2008
Wylie $1.1700 $0.3400 $1.5100 8/18/2008 8.69% Note: Districts highlighted in Green plan on Rollback elections for the 2008-09 fiscal year.
129
1999-00 $162,967,774 2000-01 $183,204,722 2001-02 $201,412,199 2002-03 $205,528,839 2003-04 $196,302,721 2004-05 $192,629,573 2005-06 $190,546,670 2006-07 $177,704,850
130
Enrollment Enrollment projections are one of the most significant factors in the budget development and long-range financial planning process. Enrollment projections are designed to predict the student enrollment of the District based on geographic data, student data, migration data, and historical data of student populations. Based on current enrollment trends, the Districts growth is concentrated on its Western edge. Due to this current and anticipated growth, the District opened Freeman Elementary School in August 2004 and LaVillita Elementary School in August of 2008. Long-range plans include an additional elementary school and a middle school with an addition to Ranchview high school in this area. Modest enrollment growth in the southern part of the District has been addressed by the construction of Strickland Intermediate School which also opened in August of 2008. Enrollment trends in all other parts of the District indicate that current facilities will be adequate with minor renovation and additions. Tax Levy Another significant factor in the budget development for revenue is the Districts certified taxable values. Under the current funding formula, the States intention is to equalize wealth among districts in the state. Therefore, generally as the Districts wealth increases, State aid decreases.
131
Expenditure Summary
The General Fund expenditure budget for 2008-2009 is $238,560,861 . This is an increase of $14,997,255 or 6.71% more than the 2007-2008 expenditure budget. As always, the majority of a school districts expenditures are for personnel costs, 72.82% (83.50% if exclude the Chapter 41 payment and the Tax Increment Finance payment both of which are non-operating expenditures). The budgeted compensation package includes a salary increase. CFB ISDs salary schedule for new teachers does provide for differing amounts based on years of experience. The salary increase for all employees equaled at least 3.50%. Salary schedules are included in the Information Section of this book. Other significant expenditure items include the following:
Payroll Equalized Wealth Payment Tax Increment Finance Payment Utilities Student Transportation Appraisal District Insurance & Bonding Copier Rentals Region Ten Computer Service Contract Legal Audit Election Costs Sum $173,710,708 $17,463,013 $13,062,000 $8,869,050 $3,499,460 $1,154,594 $874,720 $726,792 $516,850 $191,000 $61,400 $51,000 $220,180,587 72.82% 7.32% 5.48% 3.72% 1.47% 0.48% 0.37% 0.30% 0.22% 0.08% 0.03% 0.02% 92.30%
132
$1 00 ,0 00 ,
$1 50 ,0 00 ,
Payroll
Purchased Services
Other Operating
Budget % of Budget
$173,710,708 72.82%
$39,754,858 16.66%
$8,398,179 3.52%
$16,310,368 6.84%
$386,748 0.16%
$2 00 ,0 00 ,
$5 0, 00 0
133
The graph below depicts our General Fund-fund balance as a percentage of the total expenditures over time.
G EN E R A L FU N D - FU N D B A LA N C E
and PER C EN TA G E of A C TU A L E XPEN D ITU R ES in $1,000's of dollars (*E stim ated)
$70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0
2000
G F Fund B al % T l B dgt D ays O perating
2001
2002
2003
2004
2005
2006
2007
*2008
*2009
$33,236 $40,583 $48,641 $47,424 $49,568 $53,215 $55,456 $65,014 $62,489 $49,055 18.96% 20.81% 23.01% 21.69% 22.79% 25.56% 26.14% 30.36% 28.33% 23.58% 86 99 112 108 110 119 117 130 115 86
134
Total Appropriated Expenditures Other Sources & Uses Contractual Obligation Proceeds Sale of Property Extraordinary Item Operating Transfers In/Misc Non-Rev Special Item Operating Transfers out & Other Uses Net Other Sources & Uses
6.71% 100.00%
$0 $53,712 $0 $0 $0 $0 $53,712
$0 $0 $0 $500,000 $0 $0 $500,000
$0 $0 $0 $0 $0 $0 $0
$0 $0 $0 ($500,000) $0 $0 ($500,000)
Estimated Change in Fund Balance Estimated Fund Balance 9/1 Estimated Year-end adjustment Estimated Fund Balance 8/31
135
Name
Payroll
$ 11,900,902 $ 11,852,469 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,455,274 1,538,626 5,388,559 708,888 527,827 5,085,223 4,791,358 4,360,880 5,119,571 4,509,830 3,432,721 662,786 3,424,095 3,285,457 2,554,226 2,880,919 2,632,011 3,424,440 2,825,267 2,442,879 2,550,599 1,953,794 2,937,165 2,483,431 2,414,559 661,639 1,931,151 2,308,016 2,429,764 2,289,204 2,655,177 2,271,631 2,837,503 1,823,071 2,217,991 2,689,777 2,911,775 2,487,435 1,025,907 1,143,889 1,478,705 65,470 1,226,951
Other Operating
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 126,959 140,308 8,729 1,950 108,595 138,094 3,533 2,675 37,826 35,331 19,330 39,441 37,140 38,671 11,002 12,415 27,321 10,351 4,101 11,701 7,000 6,000 8,203 4,203 7,420 8,202 6,253 5,601 9,510 24,747 4,071 6,808 5,800 4,768 2,353 6,848 4,200 7,270 4,002 2,500 3,200 4,150
Capital Outlay
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1 1 1 1 -
2008-2009 Total
$ 12,440,591 $ 12,380,413 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,520,604 1,565,350 5,783,420 25,000 230,000 729,071 554,702 5,260,935 4,975,303 4,514,260 5,262,119 4,685,395 3,592,581 683,786 3,497,061 3,347,666 2,622,682 2,928,823 2,683,432 3,471,973 2,873,995 2,496,044 2,599,209 1,985,652 2,988,612 2,524,285 2,451,615 668,749 1,961,176 2,347,659 2,497,150 2,326,879 2,700,929 2,306,242 2,876,589 1,856,921 2,249,458 2,742,902 2,973,686 2,535,392 1,077,404 1,165,379 1,513,690 51,497 65,470 1,426,101
$ 10,877,117
$ 11,401,329
136
Name
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
Payroll
428,164 129,480 287,390 291,582 452,631 255,963 1,578,572 319,962 136,879 454,273 36,863 53,653 5,902,875 636,785 77,992 1,530,304 69,454 584,656 222,451 1,404,583 104,570 1,201,409 313,843 753,010 129,165 294,303 73,826 286,218 344,684 137,770 164,995 2,176,458
Other Operating
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 115,000 146,200 13,150 45,518 9,050 18,640 26,500 205,645 34,000 13,500 661,388 137,403 2,640 36,416 24,585 50,498 40,200 36,000 16,585 67,850 7,750 3,945 2,400 222,452 45,000 3,250 6,000 30,800 $ $ $ $ $
Capital Outlay
25,740 1 15,000 1 1 1 $386,748 0.16%
2008-2009 Total
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 598,164 420,400 1,379,567 498,908 387,032 780,486 390,463 2,256,934 386,962 159,929 1,369,773 37,463 53,653 688,285 3,682,960 15,001 96,994 2,626,484 77,094 734,145 350,736 3,279,290 241,520 2,445,209 590,351 938,904 152,266 390,422 94,876 1,180,240 912,434 150,270 597,745 2,581,058
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
9,975,563 $
$ 246,000
$ 18,463,293
$ 100,000
137
138
Debt Service
139
Unlimited Tax School Building & Refunding Bonds, 2007 February 22, 2007
4.0% - 5.0%
School Building Unlimited Tax Bonds, Series 2006 April 15, 2006
4.5% - 5.0%
3.0% - 5.0%
Unlimited Tax Refunding Bonds, 2004 March 15, 2004 School Building Unlimited Tax Bonds, Series 2004 March 15, 2004
3.0% - 4.0%
140
141
Tax Revenue
Interest Income
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
*2007-08
*2008-09
142
143
0.92% 100.00%
0.92% 100.00%
Estimated Change in Fund Balance Estimated Fund Balance 9/1 Estimated Year End Adjustment Estimated Fund Balance 8/31
($214,506) $910,710
$365,969 $696,204
$1,919,618 $1,062,173
$0 $2,981,791 ($118,829)
$0 $2,862,962
$0 ($118,829) $118,829
$696,204
$1,062,173
$2,981,791
$2,862,962
$2,862,962
$0
144
2009 $28,648,711 $19,867,853 $48,516,565 2010 $27,060,000 $17,196,356 $44,256,356 2011 $26,135,000 $15,959,147 $42,094,147 2012 $25,990,000 $14,769,963 $40,759,963 2013 $25,570,000 $13,618,053 $39,188,053 2014 $25,685,000 $12,434,044 $38,119,044 2015 $26,520,000 $11,212,203 $37,732,203 2016 $27,855,000 $9,939,956 $37,794,956 2017 $29,255,000 $8,604,006 $37,859,006 2018 $21,770,000 $7,414,850 $29,184,850 2019 $22,835,000 $6,382,913 $29,217,913 2020 $18,370,000 $5,410,838 $23,780,838 2021 $14,645,000 $4,637,513 $19,282,513 2022 $9,460,000 $4,077,719 $13,537,719 2023 $9,920,000 $3,615,928 $13,535,928 2024 $10,405,000 $3,127,909 $13,532,909 2025 $10,920,000 $2,617,850 $13,537,850 2026 $7,555,000 $2,181,266 $9,736,266 2027 $7,930,000 $1,817,059 $9,747,059 2028 $8,320,000 $1,436,278 $9,756,278 2029 $8,730,000 $1,039,341 $9,769,341 2030 $5,865,000 $696,806 $6,561,806 2031 $6,160,000 $412,138 $6,572,138 2032 $4,065,000 $171,191 $4,236,191 2033 $1,635,000 $37,809 $1,672,809 Totals $411,303,711 $168,678,988 $579,982,700
145
NAME OF GOVERNMENTAL UNIT Carrollton-Farmers Branch ISD Town of Addison City of Carrollton City of Coppell City of Dallas Dallas County Dallas County Community College District Dallas County Hospital District Dallas County Utility & Reclamation District Denton County City of Farmers Branch City of Irving Irving Flood Control District III Northwest Dallas County Flood Control District Valwood Improvement Authority Total Direct and Overlapping Tax Supported Debt Total Assessed Taxable Valuation Total Population
ESTIMATED PERCENTAGE APPLICABLE 100.00% 5.88% 57.98% 10.00% 1.11% 6.54% 6.54% 6.54% 50.40% 5.54% 76.70% 20.30% 76.05% 100.00% 100.00%
Ratio of Direct and Overlapping Tax Supported Debt to Taxable Assessed Valuation Per Capita Overlapping Total Direct and Overlapping Tax Supported Debt Source: Municipal Advisory Counsel of Texas Information regarding CFB ISD debt, total assessed taxable valuation, and population, which were provided by the District.
146
$ 15,245,409,459 $ 1,524,540,946
Amount of debt applicable to debt limit: Total bonded debt Less: Net assets in debt service funds Total amount of debt applicable to debt limit 2,862,962 379,792,038 $ 382,655,000
1,144,748,908
This percentage is in accordance with the recommendations of the Texas Education Agency as stated in the Texas Education Code, Bulletin 721, Sec. 20.04.
147
8%
6%
4%
$1,500,000 $1,000,000 $500,000 $0
20 07 20 02 20 03 20 05 20 06 20 04 20 08 *
2%
0%
20 09 *
2009*
2002
2003
2004
2005
$696,204 1.93%
2006
2007
2008*
Note: From 2002 to 2005, the Debt Service Fund balance declined from 7.37% of debt service expenditures to less than 2%. This decline was the result of a few significant changes in our tax roll. While this fund balance should not be excessive, we believe, to ensure stability, this fund balance should maintain 7% to 10% of debt service expenditures in fund balance. In 2006 and 2007 we increased fund balance. For the future, we will consider placing additional residual construction funds into the Debt Service Fund as projects are completed to further increase the fund balance.
148
149
Revenue Sources
Approximately 72.32% of the revenue in this fund is received from the United States Department of Agriculture (USDA) under the National School Lunch Program, the School Breakfast Program, and the Food Distribution Program. The remaining revenue is primarily generated from user fees - i.e. student payments for meals, 26.88% for 2008-2009. The graph below depicts Food Service Sources of Revenue over time.
In
te r
ed ia te Lo ca l& St at e de ra lR ev en ue R ev en ue
en ue
00
00
$0
00
00
00 ,0
00 ,0
00 ,0
00 ,0
$2 ,0
$8 ,0
$4 ,0
$6 ,0
150
$1 0,
00 0,
00 0
Fe
10.32% 100.00%
Estimated Change in Fund Balance Estimated Fund Balance 9/1 Estimated Year End Adjustment Estimated Fund Balance 8/31
$316,652 $2,496,877
($491,638) $2,813,529
($484,944) $2,321,891
$0 $1,836,947 ($375,728)
$0 $1,461,219 $0 $1,461,219
$0 ($375,728) $375,728 $0
$2,813,529
$2,321,891
$1,836,947
$1,461,219
151
Payroll Purchased Services Supplies & Materials Other Operating Capital Outlay Total
Fund Balance
The fund balance for Food Service should not exceed three months of average food service operations expenditures. Currently, the fund balance is projected to be $1,461,219 at August 31, 2009. This represents approximately 1.38 months operating expenditures (Budget/10 months; use 10 months since the Food Service Fund does not operate in the summer). The graph below depicts Food Service budgeted expenditures by major object.
F O O D S E R V IC E F U N D
E X P E N D IT U R E S B Y M A J O R O B J E C T
P a y r o ll P u r c h a s e d S e r v ic e s S u p p lie s & M a te r ia ls O th e r O p e ra tin g C a p ita l O u tla y
00
00
00
00
$0
,0
,0
,0
,0
00
00
00
00
00
,0
,0
,0
,0
,0
,0
00
$2
$1
$3
$4
P a y ro ll
P u r c h a s e d S e r v ic e s
S u p p lie s & M a te r ia ls
O th e r O p e r a tin g
Budget % of Budget
$ 5 ,0 4 5 ,0 0 0 4 7 .6 8 %
$ 1 ,1 0 7 ,0 0 0 1 0 .4 6 %
$ 4 ,3 6 9 ,8 0 0 4 1 .3 0 %
$ 5 0 ,8 0 0 0 .4 8 %
152
$6
C a p it a l O u t la y
$5
$ 8 ,0 0 0 0 .0 8 %
,0
00
,0
00
School breakfast program; National school lunch program; After school snack program and The summer food program.
School Breakfast Program: Texas has mandated breakfast programs in schools with more than 10% free/reduced students. Schools serving 40% or more of their lunches to free/reduced students receive severe need reimbursements ($.25 cents). Over 900,000 breakfasts were served last year to CFB ISD students. 33 CFB ISD schools qualify for severe need reimbursements.
Breakfast Revenues
Federal Funds Price Charged Severe Need Total Revenue Free $1.40 $0.00 $0.28 $1.40 to $1.68 Reduced $1.10 $0.30 $0.28 $1.40 to $1.68 Paid $0.25 $1.00 $0.00 $1.25
Lunch Program: Over 3 million lunches were served last year to CFB ISD students.
Lunch Revenues
Federal Funds Price Charged Commodity Value Total Revenue Free Reduced $2.59 $2.19 $0.00 $0.40 $0.18 $0.18 $2.77 $2.77 Paid $0.26 $2.00 to $2.50 $0.18 $2.44 to $2.94
153
After School Snack Program: Schools with 50% free/reduced can become area eligible. Partnered with the After the Bell and tutorial programs to provide snacks. Offering snacks in 18 of the CFB ISD schools.
Requirements for an After School Snack: Must include two servings of any combination of meat, bread, milk and fruit/vegetable. Summer Food Program: Provides breakfast and lunch in conjunction with summer school and Summer Funshine programs. For the summer of 2008 provided over 43,500 breakfasts and 28,900 lunches for a total revenue of approximately $146,000. Follows the same requirements and has the same reimbursement as the National School Lunch Program. New Initiatives: Student Nutrition has a newly developed Training Academy for prospective Cafeteria Managers. Manager Trainees rotate among the district to gain experience in a variety of settings for approximately half of the year while spending the other part of the year working in the Montgomery Cafeteria in various positions. To be a successful cafeteria manager it is important that one be knowledgeable and proficient in all the positions in a kitchen. This year Manager Trainees get first hand experience at testing their skills as the
154
155
156
Capital Budget
157
158
Bond Proceeds
Disposition of Authorized Bonds Bonds Sold: March 15, 2004 March 1, 2005 April 15, 2006 February 22, 2007 May 8, 2008 Authorized but Unissued Total
159
Organization High Schools: 001 002 003 005 006 007 010 Sub-Total Middle Schools: 041 042 044 045 046 047 Sub-Total Elementary Schools: 102 103 105 106 107 108 109 110 111 112 113 114 116 117 118 119 120 121 122 123 124 125 126 128 129 131 132 133 134 135 Sub-Total Administration/Support
School Name
FY 2004 Actual
FY 2006 Actual $7,510,282 $13,280,312 $31,813 $14,136 $582,007 $20,986 $81,019 $21,520,555
FY 2007 Actual $17,437,391 $820,556 $88,625 $32,923 $1,769,086 $634,061 $29,092 $20,811,734
FY 2008 Estimated $1,011,202 $363,814 $105,429 $62,273 $8,259,093 $198,814 $4,316 $10,004,941
All Years Total $27,016,022 $24,413,867 $259,008 $226,815 $11,132,046 $1,238,198 $114,427 $64,400,383
R. L. Turner Newman Smith Mary Grimes Bea Salazar Creekview Ranchview Early College HS
Vivian Field DeWitt Perry Dan Long Charles Blalack Ted Polk Barbara Bush
Carrollton Central R. E. Good Janie Stark Montgomery McLaughlin Farmers Branch L. F. Blanton Thompson Country Place Dale B. Davis McCoy Furneaux Marie Huie Sp Ed Rosemeade Sheffield Primary Las Colinas Tom Landry E. L. Kent Riverchase McKamy Sheffield Interm. Rainwater Freeman McWhorter Blair Intermed. LaVillita Pre-K Center II Kelly Center Strickland Interm.
$10,684 $13,424 $10,684 $81,489 $31,558 $12,404 $38,843 $17,276 $108,990 $10,684 $35,088 $12,404 $12,843 $0 $10,684 $10,429 $10,684 $11,069 $10,684 $19,271 $33,917 $10,940 $11,343 $0 $10,684 $32,252 $0 $0 $0 $0 $568,328 $387,925
$146,839 $154,352 $124,499 $3,097,690 $90,569 $121,198 $103,372 $259,145 $1,413,109 $77,405 $81,754 $96,350 $105,201 $0 $83,992 $105,866 $110,064 $89,058 $103,178 $111,508 $90,387 $97,818 $108,147 $36,770 $138,025 $56,520 $0 $780 $160,022 $0 $7,163,618 $8,726,695
$34,412 $43,734 $31,190 $7,588,275 $28,160 $119,150 $39,883 $1,036,945 $7,145,431 $40,277 $18,456 $35,380 $57,856 $72,827 $73,614 $31,179 $23,417 $26,151 $39,368 $47,710 $55,763 $27,842 $25,050 $27,612 $207,973 $95,130 $0 $11,464 $4,431,122 $0 $21,415,371 $3,369,373
$113,011 $90,559 $69,802 $850,994 $125,234 $104,132 $68,924 $10,267,658 $1,558,069 $259,444 $83,145 $62,635 $1,465,096 $15,237 $46,195 $1,623,910 $55,249 $60,494 $52,169 $43,577 $62,822 $30,223 $50,207 $12,500 $1,285,535 $129,333 $0 $135 $2,641,422 $2,361,988 $23,589,699 $2,009,080
$252,538 $255,074 $208,557 $92,131 $85,852 $484,342 $242,811 $568,922 $89,431 $2,369,481 $204,231 $249,622 $1,770,855 $71,812 $170,330 $1,544,027 $219,369 $184,938 $230,182 $230,741 $219,940 $128,888 $212,050 $52,531 $581,695 $274,261 $11,300 $1,485 $36,700 $9,634,659 $20,678,755 $1,928,470
$557,484 $557,143 $444,732 $11,710,579 $361,373 $841,226 $493,833 $12,149,946 $10,315,030 $2,757,291 $422,674 $456,391 $3,411,851 $159,876 $384,815 $3,315,411 $418,783 $371,710 $435,581 $452,807 $462,829 $295,711 $406,797 $129,413 $2,223,912 $587,496 $11,300 $13,864 $7,269,266 $11,996,647 $73,415,771 $16,421,543
TOTALS
$37,215,835 $163,328,673
160
161
162
163
164
Instructional Sites: Senior High Schools: R.L. Turner Newman Smith Mary Grimes Learning Center Creekview Ranchview Middle Schools: Vivian Field DeWitt Perry Dan F. Long Charles M. Blalack Ted Polk Barbara Bush Alternative Campus: Marie Huie Center Salazar - Academic Character Training Elementary Schools: Blanton Blair Intermediate Carrollton Central Int/Primary Country Place Davis Farmers Branch Freeman Furneaux Good McCoy McLaughlin Rosemeade Janie Stark Montgomery Thompson Sheffield Primary Sheffield Intermediate Las Colinas La Villita Kent McKamy McWhorter Rainwater Tom Landry Riverchase Strickland Pre-K Center Kelly Pre-K Center @ CLC Totals
Acreage 22.00 29.40 5.00 69.50 54.00 12.00 13.00 21.05 20.99 32.00 25.00 5.00 5.00 10.00 5.00 9.40 15.50 7.90 7.59 10.00 12.00 7.75 7.50 10.00 9.10 9.10 8.60 8.00 15.16 8.33 10.00 10.00 10.00 17.28 15.00 10.02 11.88 10.00 8.90 7.00 9.50 9.00 603.45
165
1969; 1975; 1989; 1999 1966; 1988; 1991; 2001 1977; 2001 1970; 1975
768 5,376
768 1,536
4,608
768 768
166
3,840
167
4 21 9.5 9 25 3
Demolished Buildings
FACES Original Stark Elementary Original Thompson/Woodlake Original Blanton Elementary Pre-K Center (Fyke Road) 1960/2005 Demo 1963/2006 Demo 1974/2006 Demo 1972/2007 Demo 1970/2007 Demo 77 64,65,70,72,87 77 73,97 11,000 59,797 54,492 64,527 18,299 11,000 59,797 54,492 70,764 18,299 2.5
6,237
168
Student Data
169
Student Enrollment
(* estimated based on district demographic information)
2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012 0 5,000 10,000 15,000 20,000
23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,589 26,734 26,855 27,031
25,000 30,000
Based on current enrollment trends, the Districts growth is concentrated on its Western edge. Due to this current and anticipated growth, the District opened Freeman Elementary School in August of 2004 and LaVillita Elementary school in August of 2008. Long-range plans include an additional elementary school and a middle school with an addition to Ranchview high school in this area. Modest enrollment growth in the southern part of the District has been addressed by the construction of Strickland Intermediate School, which also opened in August of 2008. Enrollment trends in all other parts of the District indicate that current facilities will be adequate with minor renovation and additions.
170
Reading/ELA Econ.Disadv. 80% Math Econ.Disadv. 71% Writing Econ.Disadv. 87% Science Econ.Disadv. 62% Social Studies Econ.Disadv. 86% The Results are Summed Across all Grades
171
Students by Category
(Source: PEIMS Edits + Student Data Review Report)
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
All Students Title I Special Ed Gifted & Talented Career & Tech LEP Bilingual ESL Migrant Eco Disadv At Risk Immigrant Transfer Students
24,146 25,060 25,520 25,638 25,860 7,884 8,366 10,554 11,637 15,124 2,466 2,406 2,438 2,536 2,635 1,503 2,393 2,427 2,278 2,226 3,912 4,486 4,698 5,870 4,403 4,870 5,507 5,581 5,854 6,116 1,733 1,895 2,269 2,348 2,479 2,927 3,188 3,175 3,368 3,527 20 36 35 34 2 8,692 9,447 10,278 11,633 12,228 7,717 10,304 10,482 10,997 11,789 1,980 1,439 1,201 937 872 51 38 91 108 133
26,231 16,884 2,700 2,332 4,568 6,234 2,761 3,397 0 13,379 13,025 782 136
26,252 17,606 2,770 2,467 4,298 6,685 2,980 3,653 2 13,418 12,828 1,180 149
26,397 17,598 2,742 2,502 4,712 6,262 2,901 3,345 8 14,302 12,494 1,043 180
172
Ethnic Distribution
(Source: PEIMS Edit + Student Data Review) 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
White
African Amer
Hispanic
Native Amer
0.60%
Asian/Pacific Is
173
5,000
7,664 7,317 8,083 9,023 10,596 10,717
11,237 11,338
10,000
945 2,095 2,045 2,341 2,606 2,662
2,181 2,964
15,000
83 35 150 269 26 0
0 0
20,000
Not Econ Disadv
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2000-01 2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
174
2 0 0 2 -0 3
0
2 0 0 3 -0 4
0
2 0 0 4 -0 5
0
2 0 0 5 -0 6
0
* 2 0 0 6 -0 7
2
* 2 0 0 7 -0 8
N o t re p o rte d
G ra d e 7 G ra d e 8 G ra d e 9 G ra d e 1 0 G ra d e 1 1 G ra d e 1 2 T o ta ls
15
10
34
29
12
12
50
46
23
11
20
12
10
11
43
39
10
18
10
16
11
44
48
19
11
23
21
10
34
90
101
35
98
56
54
39
181
233
al
37 77 18 0 9
al
16 55 15
Fe
0
N a tiv e A m e ric a n
20
A s ia n /P a c ific Is
40
A fric a n A m e rica n
60
H is p a n ic
80
W h ite
10 0
175
001 R L Turner High 002 Newman Smith High 003 Mary Grimes Learning Ctr 005 Alternative Ed Prgm 006 Creekview High 007 Ranchview High 009 Dallas/Denton County JJAEP 010 Early College High School 041 Vivian Field Middle 042 DeWitt Perry Middle 044 Dan F Long Middle 045 Blalack Middle 046 Ted Polk Middle 047 Barbara Bush Middle 102 Carrollton Elementary 103 Central Elementary 105 Good Elementary 106 Janie Stark Elementary 107 Montgomery Elementary 108 McLaughlin Elementary 109 Farmers Branch Elementary 110 Blanton Elementary 111 June Thompson Elementary 112 Country Place Elementary 113 Dale B Davis Elementary 114 McCoy Elementary 116 Furneaux Elementary 117 Marie Huie Sp Ed Campus 118 Rosemeade Elementary 119 Sheffield Elementary 120 Las Colinas Elementary 121 Tom Landry Elementary 122 Kent Elementary 123 Riverchase Elementary 124 McKamy Elementary 125 Sheffield Intermediate 126 Rainwater Elementary 128 Freeman Elementary 129 Kathryn McWhorter Elementary 131 Dave Blair Intermediate 132 LaVillita Elementary 133 Pre-Kindergarten Center 134 Kelly Pre-Kindergarten Center 135 Nancy Strickland Intermediate Totals
176
Percent 0.2%
0.2% 5.5%
4.5% 6.2%
5.6% 34.9%
31.3% 6.5%
177
AEIS RATING Acceptable Acceptable Acceptable Acceptable Acceptable Recognized Recognized Recognized Acceptable Acceptable Acceptable Acceptable Acceptable Recognized Acceptable Exemplary Recognized Recognized Exemplary Recognized Recognized Exemplary Recognized Recognized Exemplary Recognized Acceptable Acceptable Exemplary Recognized Exemplary Recognized Recognized Recognized
178
CAMPUS District Creekview Ranchview Smith Turner Grimes Alternative High School Blalack Bush Field Long Perry Polk Blair/Montgomery Blanton Carrollton Central Country Place Davis Farmers Branch Freeman Furneaux Good Kent Landry Las Colinas McCoy McKamy McLaughlin McWhorter Rainwater Riverchase Rosemeade Sheffield Inter/Pri Stark Thompson
AEIS RATING Recognized Acceptable Acceptable Acceptable Acceptable Acceptable Recognized Acceptable Recognized Acceptable Recognized Recognized Recognized Recognized Acceptable Recognized Exemplary Recognized Recognized Recognized Recognized Recognized Exemplary Recognized Recognized Recognized Recognized Recognized Acceptable Exemplary Recognized Exemplary Acceptable Recognized Acceptable
179
CAMPUS District Creekview Ranchview Smith Turner Blalack Bush Field Long Perry Polk Blair/Montgomery Blanton Carrollton Central Country Place Davis Farmers Branch Freeman Furneaux Good Kent Landry Las Colinas McCoy McKamy McLaughlin McWhorter Rainwater Riverchase Rosemeade Sheffield Inter/Pri Stark Thompson
MISSED AYP
AEIS RATING Recognized Acceptable Acceptable Acceptable Acceptable Recognized Acceptable Recognized Acceptable Recognized Recognized Recognized Recognized Acceptable Recognized Exemplary Recognized Recognized Recognized Recognized Recognized Exemplary Recognized Recognized Recognized Recognized Recognized Acceptable Exemplary Recognized Exemplary Acceptable Recognized Acceptable
180
181
182
Salary Schedules
183
2008-2009 CARROLLTON-FARMERS BRANCH ISD TEACHER NEW HIRE SALARY SCHEDULE 187 DAYS YEARS OF EXPERIENCE 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30+ DAILY RATE $240.64 $241.64 $242.64 $243.64 $245.14 $246.64 $248.14 $250.14 $252.14 $254.14 $256.14 $258.14 $260.14 $262.14 $264.14 $266.14 $268.14 $270.14 $272.14 $274.14 $276.14 $278.14 $280.14 $282.14 $284.14 $286.14 $288.14 $290.14 $292.14 $294.14 $296.14 SALARY $45,000 $45,187 $45,374 $45,561 $45,841 $46,122 $46,402 $46,776 $47,150 $47,524 $47,898 $48,272 $48,646 $49,020 $49,394 $49,768 $50,142 $50,516 $50,890 $51,264 $51,638 $52,012 $52,386 $52,760 $53,134 $53,508 $53,882 $54,256 $54,630 $55,004 $55,378
184
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Professional / Administrative
Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 9 Grade 10 Grade 11
296.65
334.75
344.54
354.11
381.56
411.12
442.98
477.32
514.32
540.85
582.77
260.41
286.54
302.48
317.55
342.16
368.68
397.24
428.03
461.22
496.97
535.48
199.90
240.64
261.57
281.74
303.22
327.09
352.44
379.77
409.21
454.25
489.45
Grade 1 Child Daycare Dir (215)* Comm Relatn Spec (230)* Educ Foundation Program Spec (230)* Folklorico (187)* Language Services Specialist (197)* Multimedia Spec (230)* P.R. Web Spec (230)* Personnel Cert Off (230)* Sp Ed Emergency Action Spec (187)* Supervisor, Whse (230)* Translator (187) Grade 2 Academy Facil (230,212) Adult Educator/GED (198,202)* Advanced Academic Spec (210) At-Risk Support Facilitator (200) Attendance Officer (187) Behavior Resource Specialist (187) Bilingual Instructional Spec (197) Community Liaison (212) Elem Asst Principal Intern (207) English Language Learn ITS (197) ESL Instr Facil (202) Even Start Proj Mgr (200) Instructional Facil (202) Instructional Technology Spec (187,197) Instructional Technology Spec Facil (205) Librarian (188,197) Math Instr Facil (187) Nurse (187) Nurse Manager (193)
Grade 2 - continued Occupational Health Nurse (230)* Parent Educator (198)* Registrar (220) Science Instr Facil (187) Social Studies Instr Facilitator (187) Teacher (187,190,193,197 200,202,205,210,212, 213,220,226) Grade 3 Accountant (230)* Adv Academic Specialist (230) (215) Aquatics Supv (230) Assess/Data Facil (215) Asst Director Student Nutrition (230) Audiologist (187) Autism Specialist (200) Bil Inst Specialist (197) Counselor (188,200,202) Counselor Career Technology (220) Counselor, Creekview & Grimes (212) Educational Diagnostician (193,198) ESL Inst Spec (197,202) Intervention Spec (210) Instructional Spec (197) Instr Tech Spec (202) GED Appraiser (193) Lead Behavior Res Specialist (193) Lead Educational Diagnostician (220) Math Instr Spec K-5 (197) Math Specialist (187) Multimedia Spec Public Information (230)* Occup Therapist (188) Physical Therapist (188)
Grade 3 - continued Purchasing Supv (230)* Science Instr Spec (187) School Psychologist (198) Social Worker (193) Speech Pathologist (187) Student Asst Spec (188)*
Grade 6 Asst Dir Stud Svcs (230) Asst Principal HS (212) Asst Dir Stud Info (230) Coord Staff Devel (230) Coord Tech Svcs (230) Director After School Program (230) Director Acctg (230)* Director Payroll (230)* Director Program Compliance (230)
Grade 4 Asst Principal Elem (207) Coord Campus Athletics (226) Coord Media Svcs (230) Lead Sp School Psychologist (220) Grade 5 Asst Director Public Info (230)* Asst Principal AEP (207) Asst Principal Middle School (207,210) Coord BIL/ESL (230) Coord Elem Language Arts (230) Coord Empl Benef (230)* Coord Lang Arts (230) Coord Math (230) Coord Science (230) Coord Soc Studies (230) Coord Sp Ed (230) Director, Student Nutrition (230)* Exec Dir Educational Foundation (230)* Facilitator Plan/Research/ Dev (230) Supv Construction (230)* Supv Maintenance (230)* Supv Special Ed (230) Tax Assessor/Coll (230)*
Grade 9 Early College HS Principal (226) Exec Dir Curriculum/Staff Development (230) Exec Dir Finance (230) Exec Dir Fine Arts (230) Exec Dir Personnel (230) Exec Director Public Information (230) Exec Director Special Education (230) Principal, Middle School (226)
Grade 7 AEP Administrator (230) Asst Dir Personnel (230) Assoc Principal HS (220) Director Athletics (230) Dir Assessment/ Accountability (230) Dir Student Info (230)
Grade 10 Chief Information/Tech Officer (230) Exec Dir Facility Svcs/ Transportation (230)* Exec Director Student Services (230) Principal, High School (226) Principal, Virtual Campus (226) Grade 11 Asst Superintendent (230)
Grade 8 Director Advanced Academics (215) Director Instructional Technology (230) Director Personnel (230) Director Security/ Operations (230) Exec Director Advanced Academics (230) Exec Director Career Tech (230) Exec Director Materials Management (230)* Principal, Elem (215) Principal, Grimes (226) Project Manager (200)
*Non-Contracted Position
185
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Clerical / Technical
Grade 2 129.86 111.55 96.79 Grade 3 Assistant/Applied Academics Assistant/Autism Assistant/Developmental Center Assistant/Inclusion Assistant/MAC Assistant/PAS Assistant/Self Contained Assistant/Support Center Clerk/Administrative Asst HS Clerk/Community Liaison Clerk/Computer Services Clerk/Counselor HS Clerk/Data Entry/PEIMS Clerk/Diagnostician HS Clerk/Family Services Clerk/LPAC/SASI Clerk/Media Services Clerk/Middle School Clerk/Records Alternative HS Clerk/SP Purchasing Clerk/SP Diagnostician Clerk Clerk/Student Services Receptionist/High School Receptionist/Mary Grimes Receptionist/SEC Grade 3 147.00 127.89 109.63 Grade 4 156.86 139.63 116.93
MAXIMUM DAILY RATE MIDPOINT DAILY RATE MINIMUM DAILY RATE Grade 2 Assistant/AEP Assistant/Art Assistant/Bilingual Assistant/BRS Assistant/Clinic Assistant/Content Mastery Assistant/Comp Ed Assistant/Computer Lab Assistant/Crisis Intervention Assistant/DMC Assistant/ESL Assistant/Focus on Reading Assistant/Instructional Assistant/Job Coach Assistant/Host Program Assistant/Instructional Assistant/Learning Center Assistant/Moving On Up Assistant/Newcomer Assistant/Parent Ed Assistant/PE Assistant/PPCD Assistant/Pre-K Assistant/Resource Assistant/Title I Clerk/Elementary Office Clerk/Title I
Grade 4 Bookkeeper I HS Cataloger/Media Clerk/ACT Clerk/Assist/Assoc Principal HS Clerk/Attendance Office HS Clerk/LPAC/BIL-ESL Clerk/Career Tech Clerk/Counselor Mary Grimes Clerk/Data Entry/BIL-ESL Clerk/Fine Arts Clerk/Itinerant Office Clerk/Learning Team/GT Clerk/MGEC Clerk/Medicaid/SP Clerk/PEIMS/SASI Clerk/Order Processing SNS Clerk/McLaughlin Pre-K Clerk/SP Purchasing Clerk/Special Ed Records Clerk/SEC Clerk/Special Programs Clerk/Records HS Clerk/SP Records Clerk Clerk/Special Programs SNS Clerk/Technology DMC Technician Personnel Receptionist/SwitchBoard Secretary/Security/Bldg Rental Secretary/SP Supervisor
186
Grade 5 173.78 154.61 129.34 Grade 5 Activity Funds/Cash Disburse Budget Coordinator Clerk/Advanced Academics Clerk/After the Bell Clerk/Athletics Clerk/Accounts Payable Clerk/Benefits Clerk/Business Clerk/Data Entry/Business Clerk/DMC Clerk/Fixed Assets Clerk/Payroll/Business Clerk/SNS Clerk/Technology Clerk/SF&CS Clerk/Student Services/Admin Clerk/Tax Office Fixed Assets/Cash Disburse Secretary/AEP (ACT) Secretary/Bilingual/ESL Secretary/DMC Secretary/Dir of Assessment Secretary/Distribution Center Secretary/Family Services Secretary/Even Start Secretary/Instruction Secretary/Facil Svcs/Maint Secretary/Principal Alternative Secretary/Director Learning Technology Secretary/Personnel Secretary/Pre-K Center Secretary/Principal Elem Secretary/Principal MS Secretary/Staff Development Secretary/Sub Mgmt Systems Special Education Manager
Grade 6 Secretary/After the Bell Secretary/Athletic Department Secretary/Principal HS Student Records/PEIMS Coordinator
Grade 7 Secretary/Auxiliary Personnel Secretary/Director Personnel Secretary/Executive Director Career & Tech Education Secretary/Executive Director/ Advanced Academics Secretary/Executive Director/ Alternative Education & Special Programs Secretary/Executive Director/ Facilities Services Secretary/Executive Director/ Fine Arts Secretary/Executive Director/ Personnel Secretary/Executive Director/ Public Information Secretary/Executive Director Purchasing Secretary/Executive Director/ Special Education Secretary/Personnel Director Secretary/SF&CS Secretary/Special Programs Secretary/Staff Development
Grade 9 Secretary/Superintendent
187
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Specialist/Technical (Exempt)
Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 9
Grade 1
Grade 2
Grade 3
Grade 8
188
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Specialist/Technical (Non-Exempt)
Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 9
Grade 1 Receptionist/TLC Level I Computer Tech Grade 2 Employee Benefit Specialist Help Desk Specialist Purchasing Technology Specialist Service Desk/Computer Support Services Telecom Specialist Technology Support Specialist Video Services Assistant Grade 3 Bookkeeper-Administrative Office Manager/Technology Media DBA Payroll Specialist PEIMS Specialist Purchasing Agent Student Nutrition Accts Specialist Visual Service Production Grade 4 Assistant to Director of Payroll Cabling Specialist Claims Specialist Computer Tech Level III Help Desk Specialist Employee Benefits Specialist Personnel/Records Personnel/Auxiliary PEIMS Coordinator Property Insurance Specialist SASI Technology Specialist
Grade 5 -
Grade 7 -
Grade 8 -
189
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Manual Trades (Salaried Positions)
MTB MAXIMUM DAILY RATE MIDPOINT DAILY RATE MINIMUM DAILY RATE 136.40 121.35 107.82 MTC 148.93 133.37 120.78 MTD 167.09 149.06 134.29 MTE 186.14 166.53 147.06 MTF 209.44 187.34 162.08 MTG 231.93 207.34 176.63
Grade MTB 8 hours/day Assistant Manager/High School Grade MTC 8 hours/day Student Nutrition Manager Elementary School Field Cashier Trainer Grade MTD 8 hours/day Student Nutrition Manager Middle School Grade MTE 8 hours/day Student Nutrition Manager High School Student Nutrition Manager Cluster Schools Grade MTF 8 hours/day
Grade MTG 8 hours/day Carpentry Department Head Custodial Department Head Electrical Department Head General Maintenance Department Head HVAC Department Head Outside Maintenance Department Head Paint Department Head Plumbing Department Head Security/Building Rental Department Head Building Usage
$500/semester
190
Carrollton Farmers Branch Independent School District Salary Schedule 2008-2009 Manual Trades (Hourly Positions)
Grade 1 MAXIMUM HOURLY RATE MIDPOINT HOURLY RATE MINIMUM HOURLY RATE 13.17 11.66 9.77 Grade 2 14.73 13.13 11.01 Grade 3 16.95 15.09 12.65 Grade 4 18.52 16.58 13.98 Grade 5 20.72 18.54 15.65 Grade 6 23.18 20.71 17.49 Grade 7 25.90 23.18 19.54
Grade 2 Custodian/Buffing Crew Custodian/Flex Crew Custodian/Trainer CDA Care Giver Grounds/Painter Grounds/Athletics Grounds Production Specialist, SNS Grade 3 Carpenter Apprentice Custodian Flex Crew Lead Custodian, Head-Alternative School Custodian, Head-Elementary School Custodian, Lead-Middle School Custodian, Head-TLC Distribution Center Driver Distribution Center Mail Distribution Center Receiving Distribution Center Support
Grade 4 Custodian, Head-Middle School Custodian, Lead-High School Distribution Center Driver Lead Distribution Center Support Lead Electrician Tech II General Maintenance Grounds Crew Leader (006) Grounds Crew Leader (Athletics) Grounds/Equipment Operator Grounds/Irrigator Grounds Lead Painter (Athletics) HVAC Tech I Locksmith O.M. Equipment Operator O.M. Equipment Repair O.M. Crew Leader (006) Roofer Security Officer
Grade 6 Custodian/Lead/Day/Night Rover Custodian/Lead Fire Alarm Tech Electrical/Fire Alarm Tech HVAC Tech III Electrical Tech III Journeyman, Locksmith Plumber Tech III Licensed Irrigator
Grade 5 Carpenter CDA Teacher Custodian, Head-High School Custodian, Rover Distribution Center/Inventory Ctrl Distribution Center/Textbook Coord
Grade 7 Carpenter/Lead Custodian/Night Department Lead Rover Electrician Lead General Maintenance Lead G.M. Pest Control/Equipment Lead
191
192
193
194
195
196
197
198
199
Possible Effects of Wealth Transfer Provisions and HB1 on the District's Financial Condition
The District's wealth per student for the 2008-2009 school year is approximately $467,197 and is more than the equalized wealth value. Accordingly, the District has been required to exercise one of the permitted wealth equalization options. As a district with wealth per student in excess of the equalize wealth values, the District has reduced its wealth per student by executing an agreement with the Commissioner of Education to purchase attendance credits. The District transferred to the State for the purchase of attendance credits pursuant to Chapter 41, Texas Education Code, the amounts of $14,431,490 in FY 08; $27,662,929 in FY 2007; $35,669,887 in FY 2006; $41,232,500 in FY 2005; $48,764,272 in FY 2004; $53,992,043 in FY 2003; and $50,255,412 in FY 2002. A district's wealth per student must be tested for each future school year and, if it exceeds the maximum permitted level, must be reduced by exercise of one of the permitted wealth equalization options. Accordingly, if the District's wealth per student should exceed the maximum permitted level in future school years, it will be required each year to exercise one or more of the wealth reduction options. If the District were to consolidate (or consolidate its tax base for all purposes) with a property-poor district, the outstanding debt of each district could become payable from the consolidated district's combined property tax base, and the District's ratio of taxable property to debt could become diluted. If the District were to detach property voluntarily, a portion of its outstanding debt (including the Bonds) could be assumed by the district to which the property is annexed, in which case timely payment of the Bonds could become dependent in part on the financial performance of the annexing district. The District estimates that the Reform Legislation will produce an approximately $5.6 million increase in State revenue for 2008-2009; M&O tax revenue increase of approximately $3.8 million due to an increase in property value. The District has not fully assessed the impact of the Reform Legislation on the Districts financial condition and operations after the 2008-2009 fiscal year which will be dependent on a number of factors, including its property value wealth levels.
200
201
State law and Section 2, Article VIII, mandate an additional property tax exemption for disabled veterans or the surviving spouse or children of a deceased veteran who died while on active duty in the armed forces; the exemption applies to either real or personal property with the amount of assessed valuation exempted ranging from $5,000 to a maximum of $12,000. Article VIII provides that eligible owners of both agricultural land (Section 1-d) and open-space land (Section 1-d1), including open-space land devoted to farm or ranch purposes or open-space land devoted to timber production, may elect to have such property appraised for property taxation on the basis of productive capacity. The same land may not be qualified under both Section 1-d and 1-d-1. Nonbusiness personal property, such as automobiles or light trucks, are exempt from ad valorem taxation unless the governing body of a political subdivision elects to tax this property. Boats owned as nonbusiness property are exempt from ad valorem taxation. Article VIII, Section 1-j of the Texas Constitution provides for Freeport property to be exempted from ad valorem taxation. Freeport property is defined as goods detained in Texas for 175 days or less for the purpose of assembly, storage, manufacturing, processing or fabrication. Notwithstanding such exemption, counties, school districts, junior college districts and cities may tax such tangible personal property provided official action to tax the same was taken before April 1, 1990. Decisions to continue to tax may be reversed in the future; decisions to exempt Freeport property are not subject to reversal. A city may create a tax increment financing district (TIF) within the city with defined boundaries and establish a base value of taxable property in the TIF at the time of its creation. Overlapping taxing units, including school districts, may agree with the city to contribute all or part of future ad valorem taxes levied and collected against the incremental value (taxable value in excess of the base value) of taxable real property in the TIF to pay or finance the costs 202
203
205
After July, penalty remains at 12%, and interest increases at the rate of 1% each month. In addition, if an account is delinquent in July, an attorneys collection fee of up to 20% may be added to the total tax penalty and interest charge.
206
207
209
$ $ $
$ 16,938,183,159
$ 2,985,583,953
$ 12,259,825,506
$ 15,245,409,459
210
65.00
59.83
6.25
7.77
Student Support
13.88
15.42
Administration
3.37
3.28
Non-Student Support
11.50
13.23
Texas Education Code 44.011 requires school districts to establish and publish Expenditure Targets for 2008-2009. If the school district does not meet an established target, the board must adopt and publish a board resolution with a justification of why the target had not been met. The district did not meet the 65% instructional category, which is based on the NCES definition of instruction: Instruction, Extracurricular Activities and Juvenile Justice Alternative Education Programs. Hence, the board adopted a resolution explaining that the non-student based support services, including utilities and gasoline kept the district from making the target spending goal for instruction.
211
1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
General Fund
$1.4336 $1.4650 $1.5000 $1.5000 $1.5000 $1.5000 $1.5000 $1.3501 $1.0400 $1.0400
Debt Service
$.1801
$.2087
$.2242
$.2224
$.2358
$.2824
$.3259
$.3329
$.3270
$.3223
Total
$1.6137 $1.6737 $1.7242 $1.7224 $1.7358 $1.7824 $1.8259 $1.6830 $1.3670 $1.3623
221
Carrollton-Farmers Branch ISD Impact of Budget on Selected Taxpayers Based on Assessed/Market Value of a Home
Assessed Values Combined Tax Rate $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 $250,000 Less $15,000 Taxable Value Increase (Assessed - Homestead 2007 Taxes 2008 Taxes 2009 Taxes (Decrease) Exemption) $1.6830 $1.3670 $1.3623 ($0.0047) $35,000 $589.05 $478.45 $476.81 ($1.64) $60,000 $1,009.80 $820.20 $817.38 ($2.82) $85,000 $1,430.55 $1,161.95 $1,157.96 ($4.00) $110,000 $1,851.30 $1,503.70 $1,498.53 ($5.17) $135,000 $2,272.05 $1,845.45 $1,839.11 ($6.35) $160,000 $2,692.80 $2,187.20 $2,179.68 ($7.52) $185,000 $3,113.55 $2,528.95 $2,520.26 ($8.69) $235,000 $3,955.05 $3,212.45 $3,201.41 ($11.04)
Homestead
Exemption ($15,000) ($15,000) ($15,000) ($15,000) ($15,000) ($15,000) ($15,000) ($15,000)
Monthly Impact ($0.14) ($0.24) ($0.33) ($0.43) ($0.53) ($0.63) ($0.72) ($0.92)
Carrollton-Farmers Branch ISD Comparison of Tax Rates (Per $100 Assessed Valuation) General Fund $1.4336 $1.4650 $1.5000 $1.5000 $1.5000 $1.5000 $1.5000 $1.3501 $1.0400 $1.0400 Debt Service $0.1801 $0.2087 $0.2242 $0.2224 $0.2358 $0.2824 $0.3259 $0.3329 $0.3270 $0.3223 Increase Total (Decrease) $1.6137 $0.0760 $1.6737 $0.0600 $1.7242 $0.0505 $1.7224 ($0.0018) $1.7358 $0.0134 $1.7824 $0.0466 $1.8259 $0.0435 $1.6830 ($0.1429) $1.3670 ($0.3160) $1.3623 ($0.0047)
Year Ending 8/31 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
% 4.94% 3.72% 3.02% -0.10% 0.78% 2.68% 2.44% -7.83% -18.78% -0.34%
222
P e r c e n t o f T a x L e v y C o lle c te d
S o u r c e : A u d it fo r T a x L e v y Y e a r
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
1 0 0 .0 0 % 9 9 .5 0 % 9 9 .7 0 % 9 9 .5 0 % 9 8 .9 0 % 9 8 .4 0 % 9 8 .4 0 % 9 9 .9 0 % 9 9 .0 7 % 9 9 .0 0 %
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
P e rc e n ta g e
1 0 0 .0 0 % 9 9 .5 0 % 9 9 .7 0 % 9 9 .5 0 % 9 8 .9 0 % 9 8 .4 0 % 9 8 .4 0 % 9 9 .9 0 % 9 9 .0 7 % 9 9 .0 0 %
223
Carrollton-Farmers Branch Independent School District Current Tax Revenue Calculation 2008-2009 General Fund Taxable Value Shrinkage Factor Tax Rate Total Current Taxes $15,245,409,459 2.00% $1.0400 $155,381,213 Debt Service Fund $15,245,409,459 2.00% $0.3223 $48,152,565
Carrollton-Farmers Branch Independent School District Combined Property Tax Rate Calculation Worksheet 2008-2009 General Fund Requirements Proposed Expenditure Budget Total Requirements Resources Other than Tax Levy: State Revenue Federal Revenue TRS On-Behalf Other Local Revenues Total Non-Tax Revenues Other Sources Operating Transfers In Revenue Required from Current Tax Levy Computation of Tax Rate Revenue Required from Property Tax Levy Collection Rate Factor (Shrinkage) Total Required Property Tax Levy Taxable Value Tax Rate Needed Tax Rate Recommended Prior Year Tax Rate Debt Service Fund Memo Total
$238,560,861 $238,560,861
$48,522,565 $48,522,565
$287,083,426 $287,083,426
$0 $0 $0 $370,000 $370,000
$0 $169,280,464
$0 $48,152,565
$0 $217,433,029
224
The graph below depicts changes in revenue source levels over time for CFB ISD.
G n ra F n R v n e S u e e l u d e e u o rce T n s re d 1 ye rs *budget 0 a
2000 2001 2002 2003 2004 2005 2006 2007 *2 0 0 8 *2 0 0 9
00
00
$0
00
00
,0
,0
0,
,0
00
00
00
,0
,0
,0
00
0,
00
50
$5
$1
$1
00
P ro p e r ty T a x
O th e r L o c a l
S ta te
F e d e ra l
225
$2
$2
50
,0
00
,0
00
The graph below depicts the Districts past, present and future estimates for Student enrollment.
Student Enrollment
(* estimated based on district demographic information)
2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012 0 5,000 10,000 15,000 20,000
23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,589 26,734 26,855 27,031
25,000 30,000
226
The graph below depicts the Districts past actual counts and 2008-2009 budget estimates for staff full-time equivalents (FTEs).
Full-Time Staff Counts 2003-04 - 2008-09
Actual 2003-04 Total Personnel Teachers Pre-K & Kindergarten Pre-Kindergarten Kindergarten Combined Pre-K & Kindergarten Elementary (Greades 1-6) Secondary Middle School (Grades 6-8) Secondary (Grades 7-12) Special Education All Grade Levels Support Staff Athletic Trainer Supervisors Counselors Department Head Ed Diagnosticians Librarians Nurses/Physicians Therapists Occupational Therapist Orientation/Mobility Specalist Other Campus Professional Other Non-Campus Prof Personnel Other Support Staff Physical Therapist Psychologist/Assoc Psychologists Social Worker Speech Thrpst/Speech Lang Pathologist Teacher Facilitator Work-Based Learning Site Coordinator Administrators Admin/Instructional Officers Principals Assistant Principals Superintendents Assistant Superintendents Athletic Director Business Manager Dir-Personnel/Human Resources Registrar Tax Assessor/Collector Teacher Supervisor Total Professional Educational Aides Auxiliary Staff Percentage increase (decrease) from Prior Year Actual 2004-05 Actual 2005-06 Actual 2006-07 Actual 2007-08 Budget 2008-09
730.15 699.98
721.66 641.56
103.91 7.00
101.00 7.00
3,154.90 3,257.87 3,366.62 3,354.62 1,792.70 1,812.63 1,847.85 1,847.85 165.60 170.65 * * 54.71 54.71 119.17 119.17 12.91 12.91 745.40 713.48 724.72 724.72 693.30 730.96 * * 9.29 9.29 757.92 757.92 179.00 188.19 * * 10.10 9.35 169.15 169.15 284.10 351.93 335.16 335.16 5.51 5.51 3.50 9.44 * * 43.40 47.14 47.60 47.60 1.48 1.48 31.00 30.98 30.52 30.52 38.00 36.66 37.79 37.79 31.80 30.75 31.79 31.79 34.20 36.20 * * 7.00 7.00 1.00 1.00 58.85 58.85 62.41 62.41 95.80 154.26 * * 2.00 2.00 6.00 6.50 6.60 6.60 1.00 1.00 29.06 29.06 12.50 12.50 0.05 0.05 121.00 122.74 143.72 123.71 22.60 22.30 24.67 24.67 37.00 38.88 38.56 38.56 56.40 56.56 58.33 38.33 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 6.75 6.75 1.00 1.00 2.00 2.00 3.00 3.00 1.00 1.00 3.40 3.40 2,197.80 2,287.31 2,326.73 2,306.72 233.60 230.58 259.40 267.40 723.40 739.99 780.49 780.49 3.76% 3.26% 3.34% -0.36%
Source: Texas Education Agency's Standard Reports *Change in Classification by the Texas Education Agency
227
$111,019,403 $114,883,371 $118,006,464 $116,635,441 $124,990,332 $136,901,630 $145,384,000 $69,815,536 $71,665,062 $73,550,927 $71,979,995 $78,465,504 $84,050,796 $88,585,898 $5,683,769 $5,941,489 $6,034,880 $6,458,983 $7,074,550 $7,755,832 * $2,563,920 $5,618,497 $648,031 $29,104,551 $29,917,176 $30,645,951 $30,148,297 $32,273,601 $32,679,341 $34,509,467 $28,637,442 $29,163,339 $30,203,994 $27,937,431 $31,102,902 $34,464,492 * $454,551 $36,824,059 $6,191,443 $6,425,208 $6,387,395 $7,221,289 $7,731,722 $8,657,993 * $198,331 $217,850 $278,707 $213,995 $282,729 $344,556 $7,967,373 $12,961,657 $13,416,359 $14,668,977 $14,763,936 $15,291,351 $19,878,190 $19,513,164 $258,579 $217,149 $222,331 $226,933 $235,350 $271,803 $589,821 * $2,730,734 $2,605,367 $2,501,846 $2,485,890 $2,458,994 $2,786,130 $2,878,227 $85,977 $1,158,175 $1,313,802 $1,398,920 $1,499,559 $1,655,387 $1,743,780 $1,793,718 $1,595,234 $1,719,537 $1,616,580 $1,805,012 $1,880,287 $1,943,122 $2,070,220 $1,206,273 $1,296,875 $1,259,782 $1,295,371 $1,365,869 $1,393,009 $1,504,294 $1,408,512 $1,298,372 $1,452,979 $1,427,864 $1,720,369 $1,899,970 * $391,924 $50,572 $3,160,311 $4,541,733 $4,329,589 $4,609,352 $5,862,893 $5,649,997 $5,591,476 $9,149,075 * $126,508 $315,991 $350,723 $349,044 $364,893 $347,166 $373,283 $391,453 $54,851 $1,518,333 $684,502 $1,962 $7,836,339 $8,094,676 $8,328,373 $9,277,443 $9,426,091 $9,928,250 $11,664,687 $1,774,884 $1,881,958 $1,560,397 $2,066,051 $1,949,780 $1,940,866 $1,910,305 $2,808,364 $2,975,156 $2,951,245 $3,088,399 $3,189,823 $3,472,112 $3,512,601 $2,718,350 $2,622,906 $3,048,377 $3,311,820 $3,445,597 $3,648,322 $3,894,382 $180,000 $225,000 $250,000 $275,000 $275,000 $275,000 $285,000 $354,741 $389,656 $518,354 $536,173 $565,891 $591,950 $677,441 $523,107 $107,328 $207,954 $194,072 $72,567 $279,930 $90,613,532 $93,176,097 $96,548,277 $96,021,374 $103,182,946 $113,782,945 $119,763,749 $2,578,133 $3,126,717 $3,586,934 $3,955,423 $4,190,925 $4,314,584 $5,016,890 $17,827,738 $18,850,557 $17,871,253 $16,658,644 $17,616,461 $18,804,101 $20,603,361 5.78% 3.48% 2.72% -1.16% 7.16% 9.53% 6.20%
228
The graph below depicts the Districts General Fund past actual expenditures, 2007-2008 and 2008-2009 budget estimates for payroll by major object.
General Fund Payroll by Major Object 2002-03 - 2008-09
Actual 2002-03
Substitute Pay for Professional Personnel* Substitute Pay for Professional Personnel-No Teachers/ Longevity Pay for Professionals beginning 2008-09* Other Salaries for Teachers & Other Professionals Professional Personnel - Stipends Salaries for Teachers and Other Professionals Sub-Total Professional Pay Extra Duty Pay - Overtime Salaries or Wages for Substitute Support Personnel ** Part-time, Temporary, Substitutes for Clerical* Longevity Pay for Support Staff beginning 2008-09** Salaries for Support Personnel Sub-Total Support Pay Contract buyouts Employee Allowances Sub-Total Social Security & Medicare Group Health & Life Insurance Workers' Compensation Teacher Retirement On-Behalf Payments Unemployment Compensation Teacher Retirement - TRS Care Employee Allowances Annuities Sub-Total Benefits Grand Totals * New Definition for 2008-09 **New Code for 2008-09 $1,661,647 $0 N/A $2,275,610 $1,269,083 $90,989,578 $96,195,919 $1,015,686 N/A $1,135,049 N/A $17,966,427 $20,117,162 $28,020 $168,852 $196,872 $1,637,186 $8,315,398 $2,389,832 $6,117,662 $58,295 $1,037,387 $277,078 $0 $19,832,838 $136,342,790
Actual 2003-04
$1,780,790 $26,429 N/A $2,534,058 $1,282,434 $92,912,378 $98,536,088 $775,098 N/A $1,126,499 N/A $17,855,547 $19,757,144 $488,850 $156,965 $645,815 $1,683,996 $8,459,191 $2,325,580 $6,932,621 $80,848 $1,544,490 $498,879 $14 $21,525,619 $140,464,666
Actual 2004-05
$1,692,679 $27,625 N/A $2,443,089 $1,359,572 $92,738,762 $98,261,727 $728,904 N/A $580,833 N/A $16,487,929 $17,797,666 $0 $179,172 $179,172 $1,497,356 $8,041,774 $1,725,495 $6,657,327 $80,386 $1,554,883 $159,335 $0 $19,716,556 $135,955,121
Actual 2005-06
$1,675,537 $43,310 N/A $2,647,705 $1,490,133 $98,126,119 $103,982,804 $731,123 N/A $616,077 N/A $17,459,003 $18,806,203 $0 $185,571 $185,571 $1,596,498 $8,399,331 $1,462,548 $7,150,238 $82,778 $2,100,150 $202,785 $0 $20,994,329 $143,968,907
Actual 2006-07
$1,775,850 $31,840 N/A $2,951,933 $2,770,689 $103,949,417 $111,479,729 $860,520 N/A $638,536 N/A $18,784,021 $20,283,077 $0 $195,731 $195,731 $1,708,237 $8,905,698 $1,150,759 $7,190,625 $81,153 $2,264,284 $192,590 $0 $21,493,346 $153,451,882
Budget 2007-08
$1,787,419 $31,447 N/A $2,592,104 $2,785,280 $114,085,290 $121,281,540 $868,421 N/A $611,550 N/A $19,683,370 $21,163,341 $0 $197,189 $197,189 $1,828,627 $9,433,207 $1,187,297 $7,900,000 $81,559 $2,284,803 $205,129 $0 $22,920,622 $165,562,692
Budget 2008-09
$1,824,682 $0 $295,854 $2,834,432 $3,603,040 $115,913,126 $124,471,134 $1,154,363 $594,849 $165,545 $129,792 $22,159,956 $24,204,505 $0 $285,373 $285,373 $2,180,783 $9,433,104 $1,199,415 $9,052,363 $81,365 $2,552,285 $250,381 $0 $24,749,696 $173,710,708
229
The graph below depicts the Districts past actual average salaries.
Staff Average Salaries 2002-03 - 2007-08
Actual 2002-03 Total Personnel Teachers Pre-K & Kindergarten Pre-Kindergarten Kindergarten Combined Pre-K & Kindergarten Elementary (grades 1-6) Secondary Middle School (grades 6-8) Secondary (grades 7-12) Special Education All Grade Levels Support Staff Athletic Trainer Supervisors Counselors Department Head Ed Diagnosticians Librarians Nurses/Physicians Therapists Occupational Therapist Orientation/Mobility Specalist Other Campus Professional Other Non-Campus Personnel Other Support Staff Physical Therapist Psychologist/Assoc Psychologists Social Worker Speech Thrpst/Speech Lang Pathologist Teacher Facilitator Work-Based Learning Site Coordinator Administrators Admin/Instructional Officers Principals Assistant Principals Superintendents Assistant Superintendents Athletic Director Business Manager Dir-Personnel/Human Resources Registrar Tax Assessor/Collector Teacher Supervisor Total Professional Educational Aides Auxiliary Staff Percentage increase (decrease) from Prior Year $37,440 $41,850 $40,785 Actuals 2003-04 $37,681 $42,217 $41,184 Actuals 2004-05 $38,361 $42,353 $41,420 Actuals 2005-06 $39,618 $43,769 $42,733 Actuals 2006-07 $42,022 $46,329 $45,449 Actuals 2007-08 $43,184 $47,940 * $46,867 $47,148 $50,202 $47,618 * $48,954 $48,585 * $47,103 $58,220 $46,910 * $60,465 $58,242 $58,764 $54,788 $47,317 * $55,989 $50,572 $53,697 $72,778 * $63,245 $59,311 $54,851 $52,247 $54,760 $40,205 $81,163 $77,434 $91,096 $66,763 $285,000 $169,360 $77,467 $107,328 $103,977 $64,691 $72,567 $82,216 $51,473 $19,340 $26,398 2.77%
$41,623 $42,768
$41,972 $43,150
$41,776 $43,546
$43,299 $44,861
$45,802 $47,251
$55,518 $50,103
$56,424 $49,863
$55,940 $52,128
$58,377 $53,410
$59,311 $57,428
$75,274 $74,374 $75,667 $77,903 $80,886 $83,643 $82,126 $84,600 $86,255 $87,039 $80,410 $81,979 $83,470 $86,211 $89,301 $59,563 $58,646 $58,942 $61,100 $64,500 $225,000 $250,000 $275,000 $275,000 $275,000 $129,885 $129,589 $134,043 $141,473 $147,988
Source: Texas Education Agency's Standard Reports * Change in Classification by the Texas Education Agency
230
231
Description Series 1987 Refunding Series 1993 Refunding Series 1995 Building Series 1996 Building Series 1997 Building
Series 1998 Building/Refunding 1.653% to 5% Series 1998 Building Series 1999 Building Series 2000 Building Series 2001 Refunding Series 2003 Refunding Series 2004 Refunding Series 2004 Building Series 2005 Building Series 2006 Building 4.3% to 5.875% 5% to 6% 4.625% to 5.5% 3% to 5.5% 3% to 4% 2% to 5% 2% to 5% 3% to 5% 4.5% to 5%
Series 2007 Building/Refunding 4.0% to 5.0% Series 2008 Building/Refunding 2.05% to 4.280% Total Bonded Indebtedness
$721,908,122
$0
232
Amounts Outstanding August 31, 2009 2,605,000 13,600,000 68,600,000 905,000 21,450,000 41,520,000 44,050,000 35,230,000 102,315,000 52,380,000 382,655,000
Interest Current Year 646,289 47,875 217,300 748,931 3,553,356 36,200 962,150 2,006,125 2,166,063 1,678,688 4,642,213 3,162,665 19,867,853
Year Ending 8/31/2010 Principal Interest 2,605,000 3,115,000 3,720,000 945,000 1,315,000 3,345,000 2,370,000 2,375,000 7,270,000 27,060,000
Year Ending 8/31/2011 Principal Interest 3,295,000 6,780,000 375,000 1,355,000 1,935,000 2,470,000 2,465,000 7,460,000 26,135,000 435,697 3,023,819 36,200 926,300 1,847,800 1,870,813 1,477,025 4,452,413 1,889,081 15,959,147
September 1, 2011 To Maturity Interest 364,750 11,862,541 72,900 3,132,550 18,499,263 14,532,994 16,482,556 36,298,431 14,409,547 115,655,532
74,894 593,663 3,307,919 36,200 947,975 1,901,000 2,002,813 1,579,875 4,549,213 2,202,806 17,196,356
233
234
235
236
237
238
AVERAGE DAILY ATTENDANCE (ADA) and FULL-TIME EQUIVALENT (FTE) ENROLLMENT PROJECTIONS 2007-08 - 2011-12
Total Refined ADA Bilingual Ed ADA Compensatory Ed, Free & Reduced Lunch Compensatory Ed, Pregnant FTE Career & Technology FTE Gifted & Talented Enrollment Special Ed Instructional Arrangement Homebound FTE Speech Therapy FTE Resource Room FTE Self-Contained FTE Off Home Campus Vocational Adjusted FTE Mainstream ADA ADA = Average Daily Attendance FTE = Full-Time Equivalent 2007-08 2008-09 2009-10 2010-11 2011-12 24,569.015 24,749.058 24,883.974 24,996.928 25,160.242 5,934.308 6,115.515 6,241.525 6,367.625 6,493.818 14,471.800 14,732.761 15,236.135 15,739.719 16,243.513 13.556 16.454 17.747 19.041 20.334 689.029 610.936 574.421 537.915 501.420 1,228.451 1,233.656 1,238.861 1,244.066 1,249.271
* Estimated by CFB Personnel Note: The Refined ADA number and Enrollment count for 2009-2012 are estimates
239
2008-09
2009-10
2010-11
2011-12
$203,999,354
$216,563,666
$220,952,413
$226,365,576
240
General Fund
Projected Revenue
2008-09
Local Revenue Tax Revenue Tax Value Tax Rate Tax Revenue Rate of Collection 98% Taxes, Prior Year, Penalty & Interest Other Local Total Projected Local Revenue State Revenue State Funding Formula Teacher Retirement On-Behalf Total Projected State Revenue Total Projected Federal Revenue Grand Total Projected Revenue $55,737,390 $9,052,363 $64,789,753 $360,000 $225,127,186 $67,021,445 $9,111,203 $76,132,648 $363,600 $253,714,406 $65,917,135 $9,170,426 $75,087,561 $367,236 $259,684,932 $67,016,557 $9,230,034 $76,246,591 $370,908 $268,098,330 $155,381,213 $465,576 $4,130,644 $159,977,433 $172,204,218 $470,232 $4,543,708 $177,218,158 $178,757,121 $474,934 $4,998,079 $184,230,135 $185,503,260 $479,683 $5,497,887 $191,480,830 $15,245,409,459 $1.0400 $15,550,317,648 $1.1300 $15,861,324,001 $1.1500 $16,178,550,481 $1.1700
2009-10
2010-11
2011-12
Projected Expenditures
11 12 13 21 23 31 32 33 34 36 41 51 52 53 61 81 91 92 95 97 99 Total Projected Expenditures Other Sources & Uses Operating Transfers In Total Other Sources & Uses Projected Change in Fund Balance Estimated Beginning Fund Balance 9/1 Estimated Actual adjustment Estimated Ending Fund Balance 8/31 Percentage expenditure increase/(decrease) over prior year budget as a Percentage of Total Expenditure Budget $49,055,496 $42,308,354 $38,019,388 $36,570,373 $0 $0 ($13,433,675) $62,489,171 $0 $0 ($6,747,142) $49,055,496 $0 $0 ($4,288,967) $42,308,354 $0 $0 ($1,449,014) $38,019,388 Instruction Instructional Resources & Media Curriculum & Staff Development Instructional Leadership School Leadership Guidance Counseling & Evaluation Social Work Services Health Services Transportation Co-Curricular/Extra Curricular General Administration Plant Maintenance & Operation Security & Monitoring Services Data Processing Community Services Facilities Acquisition & Construction Contracted Instructional Services Incremental Costs Assoc with Chap 41 Juvenile Justice Alternative Ed Prgms Tax Increment Financing Zone Other Intergovernmental Charges $121,546,543 $3,655,260 $4,819,518 $2,977,519 $14,672,409 $9,394,784 $155,805 $2,154,244 $3,499,460 $4,227,858 $7,429,088 $25,121,889 $1,968,577 $4,206,990 $692,304 $84,714 $17,463,013 $19,292 $255,000 $13,062,000 $1,154,594 $238,560,861 $125,875,411 $3,785,442 $4,991,165 $3,083,563 $15,194,965 $9,729,378 $161,354 $2,230,967 $3,624,093 $4,378,433 $7,693,674 $26,016,603 $2,038,688 $4,356,822 $716,960 $87,731 $30,654,807 $19,979 $264,082 $14,368,200 $1,189,232 $260,461,548 $127,674,427 $3,839,543 $5,062,499 $3,127,633 $15,412,132 $9,868,431 $163,660 $2,262,852 $3,675,889 $4,441,009 $7,803,632 $26,388,433 $2,067,825 $4,419,089 $727,207 $88,985 $29,632,602 $20,265 $267,856 $15,805,020 $1,224,909 $263,973,899 $128,508,570 $3,864,629 $5,095,574 $3,148,067 $15,512,825 $9,932,905 $164,729 $2,277,636 $3,699,904 $4,470,024 $7,854,616 $26,560,838 $2,081,335 $4,447,961 $731,958 $89,566 $32,169,024 $20,397 $269,606 $17,385,522 $1,261,656 $269,547,344
6.71%
9.18%
1.35%
2.11%
241
2009-10
2010-11
2011-12
Projected Expenditures
71 Debt Services Principal Interest Fees Total Projected Expenditures Projected Change in Fund Balance Estimated Beginning Fund Balance 9/1 Projected Ending Fund Balance 8/31 Percentage expenditure increase over prior year budget $28,648,711 $19,867,853 $6,000 $48,522,565 $0 $2,862,962 $2,862,962 0.92% $27,060,000 $17,196,356 $6,000 $44,262,356 $0 $2,862,962 $2,862,962 -8.78% $26,135,000 $15,959,147 $6,000 $42,100,147 $0 $2,862,962 $2,862,962 -4.88% $25,990,000 $14,769,963 $6,000 $40,765,963 $0 $2,862,962 $2,862,962 -3.17%
242
243
244
245
8% 8% 7%
2% 1% 1%
1% 1% 1%
Question Please assign a quality rating to Carrollton-Farmers Branch ISD for this school year.
Excellent Good 45% 47% Above Average 54% Fair 14% 12% Below Average 8% Poor 5% 3% Poor 2% No Opinion 2% 2% No Opinion 5%
2005 2006
Question Please assign a quality rating to Carrollton-Farmers Branch ISD for this school year.
Excellent Good 47% Above Average 52% Fair 10% Below Average 5% Poor 2% Poor 2% No Opinion 2% No Opinion 4%
2005 2006
246
A) OVERALL COMMUNICATIONS EFFORTS B) PARENT CONNECT (ONLINE GRADES AND ATTENDANCE) C) CONNECT-ED (PHONE NOTIFICATION SYSTEM) D) E-NEWSLETTERS E) PODCASTING DISTRICT NEWS F) WEB SITE
PLEASE ASSIGN A QUALITY RATING FOR YOUR CHILDS SCHOOL FOR THIS YEAR. YOUR ANSWER SHOULD BE EXCELLENT, ABOVE AVERAGE, BELOW AVERAGE, OR POOR. EXCELLENT 30% ABOVE AVERAGE 40% BELOW AVERAGE 10% POOR 4% NO OPINION 8%
247
AND HOW ABOUT THE SCHOOL DISTRICT. PLEASE ASSIGN A QUALITY RATING TO THE CARROLLTON-FARMERS BRANCH ISD FOR THIS SCHOOL YEAR. EXCELLENT 18% ABOVE AVERAGE 54% BELOW AVERAGE 12% POOR 3% NO OPINION 14%
248
GLOSSARY
249
Glossary continued
This glossary contains definitions of terms used in this guide and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school financial accounting. The glossary is arranged alphabetically with appropriate cross-referencing where necessary. Abatement A complete or partial cancellation of a levy imposed by a governmental unit. Abatements usually apply to tax levies or special assessments. Account A descriptive heading under which are recorded financial transactions that are similar in terms of a given frame of reference, such as purpose, object, or source. Accounting Period A period at the end of which and for which financial statements are prepared; for example, September 1 through August 31. ACT - Acronym for American College Test. Accrual Basis of Accounting - A method of accounting that recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows. ADA - Acronym for Average Daily Attendance. Administration Those activities which have as their purpose the general regulation, direction, and control of the affairs of the local education agency that are system-wide and not confined to one school, subject, or narrow phase of school activity. Ad Valorem Tax The primary source of local funding for school districts is ad valorem taxes levied against the local tax base. Ad valorem means according to the value. AEIS Acronym for Academic Excellence Indicator System. AIS - Acronym for Accelerated Instructional Services. Allocation A part of a lump-sum appropriation, which is designated for expenditure by specific organization units and/or for special purposes, activities, or objects. Ancillary services Auxiliary services that give support or assistance. AP - Acronym for Advanced Placement. Appraisal (1) The act of appraising. (2) The estimated value resulting from such action.
250
Glossary continued
Appraise To make an estimate of value, particularly of the value of property. Note, if the property is valued for purposes of taxation, the less-inclusive term assess is substituted for the above term. Appropriation Account A budgetary account set up to record specific authorization to spend. The account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances. Appropriated Budget - The expenditure authority created by the appropriation bills or ordinances that are signed into law and related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes. [NCGA Interpretation 10] ARD Acronym for Admission, Review and Dismissal. ASCD Acronym for Association of Supervisors and Curriculum Development. Assess - To value property officially for the purpose of taxation. Note, the term is also sometimes used to denote the levy of taxes, but such usage is not correct because it fails to distinguish between the valuation process and the tax levy process. Assessed Valuation - A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets Property owned by a local education agency, which has a monetary value. AYP Acronym for Adequate Yearly Progress; a term associated with the No Child Left Behind federal legislation. Balanced Budget A budget where the budgeted revenues equal the budgeted expenditures. Bill (1) A term used to denote a law or statute passed by certain legislative bodies. A bill has greater legal formality and standing than a resolution. (2) A statement of an amount owing for goods and services sold on open account. Board of Education The elected or appointed body, which has been created according to State law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards, intermediate administrative unit boards, and local basic administrative unit boards. Bond A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed
251
Glossary continued
rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer periods of time and requires greater legal formality. Bonded Debt The part of the school district debt, which is covered by outstanding bonds of the district. Sometimes called Funded Debt or Bonded Indebtedness. Bonds Authorized and Unissued Bonds, which have been legally authorized, but not issued, and which can be issued and sold without further authorization. Bonds Issued Bonds sold. Bonds Payable The face value of bonds issued and unpaid. Budgetary Accounts Those accounts necessary to reflect budget operations and conditions, such as estimated revenues, appropriations, and encumbrances, the net balance, and other related information. Capital Budget A plan of proposed capital outlays and the means of financing them for the fiscal period. It is usually a part of the current budget. A capital program is sometimes referred to as a capital budget. Capital Outlays Expenditures which result in the acquisition of or addition to fixed assets (see definition of Fixed Assets). Capital Program A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. Capital Projects Fund - Fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds.) [NCGA Statement 1] CLC Acronym for Community Learning Center. CLT Acronym for Campus Leadership Team. Cocurricular Activities Direct and personal services for public school pupils, such as interscholastic athletics, entertainments, publications, clubs, band, and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.
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Glossary continued
Community Services Those services which are provided for the community as a whole or some segment of the community and which are not restricted to the public schools or adult education programs. Consultant A resource person who provides assistance to the regular personnel through conference, demonstration, research, or other means. There are two types of consultants; those retained on a temporary basis and those who are permanently employed. Contracted Services Labor, material, and other costs for services rendered by personnel who are not on the payroll of the local education agency. CPE Acronym for Continuing Professional Education. Current As used in this manual, the term has reference to the fiscal year in progress. Current Budget The annual budget prepared for and effective during the present fiscal year. Current Expenditures per Pupil Current expenditures for a given period of time divided by a pupil unit of measure (average daily membership, average daily attendance, etc.) Current Years Tax Levy Taxes levied for the current fiscal period. DAEP - Acronym for Disciplinary Alternative Education Program. DCAD Acronym for Dallas County Appraisal District. Debt An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education agencies include bonds, warrants, and notes, etc. Debt Limit The maximum amount of gross or net debt, which is legally permitted. Debt Service Fund A fund used to account for the accumulation of resources and payment of principal and interest on all bonds. Deficit The excess of the obligations of a fund over the funds resources. Delinquent Taxes Taxes remaining unpaid on and after the date on which they become delinquent by statute. DIC Acronym for District Improvement Committee. DTR - Acronym for District Tax Rate.
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ELA Acronym for English Language Arts Encumbrances - Commitments related to unperformed (executory) contracts for goods or services. For financial reporting purposes, encumbrance accounting is restricted to governmental funds. [NCGA Statement 1] EOC Acronym for End of Course. EOY Acronym for End of Year. ES Acronym for Elementary School. ESEA Acronym for Elementary and Secondary Education Act of 1965. ESL Acronym for English as a Second Language. Estimated Revenue When the accounts are kept on an accrual basis, this term designates the amount of revenue estimated to accrue during a given period regardless of whether or not it is all to be collected during the period. ExCet Abbreviation for Examination for the Certification of Educators in Texas. Existing Debt Allotment (EDA) Sometimes referred to as Tier III funding. Granted by the 1999 Legislature guarantees $35 per student in state and local funds for each cent of effort (up to a maximum of $.12 per $100 valuation) to pay the principal and interest on eligible bonds. Eligible bonds are those that require a debt service payment during the 1998-99 fiscal year. Expenditures- This includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and debt service. (Transfers between funds, encumbrances, and payments of cash in settlement of liabilities already accounted as expenditures are not considered as expenditures.) Expenses - Charges incurred, whether paid or unpaid, for operation, maintenance, interest, and other charges, which are presumed to benefit the current fiscal period. Note legal provisions sometimes make it necessary to treat as expenses some charges whose benefits extend over future periods. For example, purchases of materials and supplies which may be used over a period of more than one year and payments for insurance which is to be in force for a period longer than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefits extend also to other periods. Fiscal Year A twelve-month period of time to which the annual budget applies and at the end of which a local education agency determines its financial position and the results of its operations.
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Fixed Assets Land, building, machinery, furniture, and other equipment which the school district intends to hold or continue in use over a long period of time. Fixed denotes probability or intent to continue use or possession, and does not indicate immobility of an asset. Food Service Those activities which have as their purpose the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities. FTE - Acronym for Full-Time Equivalent. Function As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end; for example, Instruction, Instructional Administration, Plant Maintenance and Operations. Fund A sum of money or other resource set-aside for specific activities of a school district. The fund accounts constitute a complete entity and all of the financial transactions for the particular fund are recorded in them. Fund Balance The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of the funds assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period. GAAP - Acronym for Generally Accepted Accounting Principles. GED - Acronym for General Educational Development. General Fund A fund used to finance the ordinary operations of the local education agency. It is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose. General Obligation Bonds Bonds backed by the full faith and credit of the government. G/T Acronym for Gifted and Talented. HB Acronym for House Bill HB1 Acronym for House Bill One, reference to the appropriations bill that changed public school funding, 80th Legislature state of Texas. HOUSE Acronym for High, Objective, Uniform Standard of Evaluation. HS - Acronym for High School. Infrastructure - Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples 255
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of infrastructure assets include roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems. [SGAS 34] Instruction The activities dealing directly with the teaching of students or improving the quality of teaching. Instructional Facilities Allotment (IFA)- Granted by House Bill 4 in 1997, this program provides a guaranteed level ($35) of state and local funds per student per penny of tax effort applicable to debt service on eligible bonds. However, there is a limit on funding for each biennium so the District must apply for funding. The applications are ranked based on relative property wealth and funds are awarded up to the dollar limit available. Interest - A fee charged a borrower for the use of money. Inventory A detailed list or record showing quantities, descriptions, values, units of measure, and unit prices of property on hand. IRI Acronym for Intermediate Reading Inventory. I & S - Acronym for Interest & Sinking Fund (Debt Service Fund). ISD - Acronym for Independent School District. JJAEP Acronym for Juvenile Justice Alternative Education Program. LAN- Acronym for Local Area Network. LBB Acronym for Legislative Budget Board. LDAA Acronym for Locally Determined Alternative Assessment. LEP Acronym for Limited English Proficiency. Levy (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit. Liability An obligation, based on a past transaction, to convey assets or perform services in the future. Long-Term Loan- A loan which extends for more than 5 years from the date the loan was obtained and is not secured by serial or term bonds. Such loans are not legal in Texas under the general statutes.
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LPAC Acronym for Language Proficiency Assessment Committee. MGEC Acronym for Mary Grimes Education Center. M & O - Acronym for Maintenance and Operations Fund (General Fund). Modified Accrual Basis of Accounting - Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. [NCGA Statement 1] MS - Acronym for Middle School. National Council on Governmental Accounting (NCGA) - The immediate predecessor of the GASB as the authoritative accounting and financial reporting standard-setting body for state and local governments. The NCGA issued 7 statements and 11 interpretations prior to its dissolution in June 1984. These statements and interpretations remain effective unless superseded by a subsequent GASB pronouncement. NCLB Acronym for No Child Left Behind. NSDC Acronym for National Staff Development Council. O&M Acronym for Operation and Maintenance. Object As applied to expenditures, this term has reference to an article or service received; for example, payroll costs, purchased and contracted services, materials, and supplies. Operating Activities- Term used in connection with cash flows reporting. Operating activities generally result from providing services and producing and delivering goods, and include all transactions and other events that are not defined as capital and related financing, non-capital financing, or investing activities. [SGAS 9] Other Financing Source- An increase in current financial resources that is reported separately from revenues to avoid distorting revenue trends. The use of the other financing sources category is limited to items so classified by GAAP. Other Financing Use- A decrease in current financial resources that is reported separately from expenditures to avoid distorting expenditure trends. The use of the other financing uses category is limited to items so classified by GAAP.
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Other Postemployment Benefits (OPEB) Post-employment benefits other than pension benefits. OPEB include post-employment health care benefits, regardless of the type of plan that provides them, and all post-employment benefits provided separately from a pension plan, excluding benefits defined as termination offers and benefits. [SGAS 43] Overlapping Debt - In the context of the statistical section, the outstanding long-term debt instruments of governments that overlap geographically, at least in part, with the government preparing the statistical section information. That is, debt of another government that at least some of the reporting governments taxpayers will also have to pay in whole or in part. Lower levels of government are not required to treat debt of the state as overlapping debt, even though it technically meets this definition. Furthermore, states, regional governments, and counties are exempted from the requirement to present overlapping debt, although counties are still encouraged to do so. [SGAS 44] Payroll A list of individual employees entitled to pay, with the amounts due to each for personal services rendered. PEIMS - Acronym for Public Education Information Management System. Personnel, Full-Time School employees who occupy positions, the duties of which require them to be on the job on school days, throughout the school year, at least the number of hours the schools in the system are in session. Personnel, Part-Time Personnel who occupy positions, the duties of which require less than full time-service. This includes those employed full-time for part of the school year, part-time for all of the school year, and part-time for part of the school year. See also Personnel, FullTime. Plant Maintenance (Plant Repairs and Repairs and Replacements of Equipment) Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition or completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building). PO - Acronym for Purchase Order. PRI - Acronym for Primary Reading Inventory. Principal of a School The administrative head of a school (not school district) to whom has been delegated the major responsibility for the coordination and supervision of the activities of the school. Principal of Bonds The face value of bonds.
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Program The definition of an effort to accomplish a specific objective or objectives consistent with funds or resources available. Budgets and actual revenue and expenditure records may be maintained per program. Program Budget A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object number, on the one hand, and the performance budget on the other. PSAT- Acronym for Preliminary Standardized Achievement Tests. RADA Acronym for Refined Average Daily Attendance. Refunding Bonds Bonds issued to pay off bonds already outstanding. Reimbursement Cash or other assets received as a repayment of the cost of work or services performed, or of other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm, or corporation. Reserve An amount set aside for a specified purpose, or an account, which records a portion of the fund balance that is to be segregated for some future use and, therefore, is not available for further appropriation and expenditure. Rollback Tax Reference to current State of Texas school finance laws that require Maintenance and Operations tax rate increases (above a certain limit) to be voted on by the public. Rollback elections that fail roll the tax rate back to the previous lower level. RPTE Acronym for Reading Proficiency Tests in English. RTUSA Acronym for Reading Together USA. Salary The total amount regularly paid or stipulated to be paid to an individual, before deductions, for personal services rendered while on the payroll of the school district. Payments for sabbatical leave are also considered as salary. SASI Acronym for Schools Administration of Student Information. SAT - Acronym for Standardized Achievement Tests. SBEC Acronym for State Board for Educator Certification. SCE Acronym for State Compensatory Education.
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School A division of the school system consisting of a group of pupils composed of one or more teachers to give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as is the case when the elementary and secondary programs are housed in the same school plant. School, Elementary A school classified as elementary by State and local practice and composed of any span of grades not above grade six. In this District this term includes kindergartens and pre-kindergartens if they are under the control of the local board of education. School, Intermediate A separately organized elementary school intermediate between early elementary and middle school. School, Middle A separately organized secondary school intermediate between elementary, intermediate, and senior high school. In this District middle schools include grades six through eight. School, Public A school operated by publicly elected or appointed school officials in which the program and activities are under the control of these officials and which is supported by public funds. School, Secondary In this handbook a secondary school comprises any span of grades beginning with the next grade following the elementary/intermediate school and ending with or below grade 12, including middle schools, the different types of high schools, and alternative high schools. School, Senior High A school offering the final years of high school work necessary for graduation; invariably proceeded by a middle school in the same system. School, Summer The name applied to the school session carried on during the period between the end of the regular school term and the beginning of the next regular school term. SDAA Acronym for State Developed Alternative Assessment. Section 504 For school districts, any child eligible for a districts public education program is qualified. 34 CFR104.3(k), 104.38 Parents who have a handicapping condition may also be protected by Section 504. For example, parents who are deaf may be entitled to an interpreter if they need it to have an equal opportunity to participate in school initiated activities regarding their child. Serial Bonds Bonds whose principal is to be repaid in periodic installments over the life of the issue. SF&CS Acronym for Student, Family and Community Services Department.
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SOAR Acronym for Strengthening Opportunities to Accelerate Reading. SMU Acronym for Southern Methodist University. Special Revenue Fund - A governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. SSI Acronym for Student Success Initiative. State Aid for Education Any grant made by a State government for the support of education. Student Wealth Assessed value of property divided by school enrollment. Supplemental Taxes Taxes levied subsequent to the initial levy to add property omitted from the original tax roll(s). Supply A material item of an expendable nature that is consumed, worn out, or deteriorated in use; or one that loses its identity through fabrication or incorporation into a different or more complex unit or substance. TAAS - Acronym for Texas Assessment Academic Skills exam. TAKS Acronym for Texas Assessment of Knowledge and Skills exam. TASP Acronym for Texas Academic Skills Program. Taxes Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. The term includes licenses and permits. It does not include special assessments. Tax Increment Financing. Financing secured by the anticipated incremental increase in tax revenues, resulting from the redevelopment of an area. TEA - Acronym for the Texas Education Agency. TEKS - Acronym for Texas Essential Knowledge and Skills. TExES Acronym for Texas Examination of Educator Standards. TIF Acronym for Tax Increment Finance Zone. TLI - Acronym for Texas Learning Index.
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TRS Acronym for Teacher Retirement System. Underlying Bond Rating The rating the district would be given by investor services to give relative indications of credit quality to stand alone without the permanent bond guarantee by the State. Unencumbered Balance of Appropriation That portion of an appropriation not yet expended or encumbered; the balance remaining after deducting from the appropriation the accumulated expenditures and outstanding encumbrances. Unexpended Balance of Appropriation That portion of an appropriation not yet expended; the balance remaining after deducting from the appropriation the accumulated expenditures. Unit Cost Expenditures for a function, activity, or service divided by the total number of units for which the function, activity, or service was provided. USDE Acronym for United States Department of Education. WADA - Acronym for Weighted Average Daily Attendance. WAN - Acronym for Wide Area Network. Wealth Transfer Provisions - Reference to the provision of the State of Texas school finance system that effectively adjusts taxable property wealth per weighted student for each school year to no greater than the equalized wealth level, determined in accordance with a formula set for the in the school funding legislation.
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