2008-2009 Budget

Carrollton-Farmers Branch ISD 1445 North Perry Road Carrollton, Dallas County, Texas 75011-5186 www.cfbisd.edu

Carrollton-Farmers Branch Independent School District
1445 North Perry Road Carrollton, Texas 75011-5186

2008-2009 Official Budget Effective September 1, 2008 - August 31, 2009
Issued by: Mark Hyatt, CPA Assistant Superintendent Support Services Bonnie Halsey, CPA/RTSBA Executive Director of Finance Sara Gambrell, CTSBO Accounting Director Marcia Harbour, CTSBO Special Revenue Funds Accountant Stephanie Murphy Accountant Vicki Pippin, CPA Accountant
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Carrollton-Farmers Branch Independent School District

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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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Table of Contents continued
Risk Management .............................................................................................107 Independent Audit and Financial Reporting .....................................................108 Budget Policies and Development Procedures Legal Requirements ..........................................................................................109 Budget Development Process ...........................................................................110 Capital Improvement Budget Policies ..............................................................111 Budget Calendar................................................................................................112 Budget Administration and Management Process Expenditure Control and Approvals .................................................................113 Amending the Budget .......................................................................................115 Monitoring the Budget......................................................................................115 Reporting to the Texas Education Agency .......................................................115

Financial Plan Section
Revenues .............................................................................................................................117 Estimated Revenues, Expenditures, Other Resources & Fund Balance Official Budgets..118 Combined Budget Summary, General Fund, Food Service Fund & Debt Service Fund ...124 General Fund Overview....................................................................................................................128 Revenue Trends and Assumptions.............................................................................128 DFW Finance Survey ................................................................................................129 Expenditure Summary ...............................................................................................132 Expenditures by Major Object Comparison to Prior Year.........................................133 Impact on Fund Balance ............................................................................................133 Five-Year Summary of Revenues and Expenditures .................................................135 Budget by Location and Major Object.......................................................................136 Debt Service Fund Overview....................................................................................................................140 Revenue Sources and Trends .....................................................................................141 Expenditures ..............................................................................................................143 Five-Year Summary of Revenues and Expenditures .................................................144 Debt Retirement Summary ........................................................................................145 Computation of Direct and Overlapping Debt...........................................................146 Computation of Legal Debt Margin...........................................................................147 Debt Service Fund Balance and Percentage Expenditures ........................................148 Food Service Fund Overview....................................................................................................................150 Revenue Sources........................................................................................................150 Expenditure Sources ..................................................................................................151 Five-Year Summary of Revenues and Expenditures .................................................151 Expenditures by Object Comparison to Prior Year ...................................................152 Fund Balance .............................................................................................................152

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Table of Contents continued
Capital Budget Capital Improvement Plan .........................................................................................158 Bond Proceeds ...........................................................................................................159 2003 Bond Referendum Expenditures .......................................................................160 District Technology Initiative ....................................................................................161 Country Place Elementary School Additions and Renovations.................................162 Blalack Middle School Renovation ...........................................................................163 Future Construction Projects from the 2003 Bond Referendum ...............................164 Miscellaneous Statistical Data Elementary Schools ...................................................................166 Middle Schools ..........................................................................167 High Schools..............................................................................167 Alternative Schools....................................................................167 Support Facilities .......................................................................168 Demolished Buildings ...............................................................168 Combined Building Area...........................................................168

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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Table of Contents continued
Manual Trades Salaried Positions..............................................................................190 Manual Trades Hourly Positions ...............................................................................191 Miscellaneous Financial Information Current School Finance System.................................................................................194 State Funding for Local School Districts...................................................................195 Wealth Transfer Provisions........................................................................................198 Possible Effects of Wealth Transfer Provisions and HB 1 on the District’s Financial Condition....................................................................................................................200 Tax Information .........................................................................................................200 Ad Valorem Tax Law ................................................................................................200 Tax Rate Limitation ...................................................................................................203 Public Hearing and Rollback Tax Rate......................................................................205 Property Assessment and Tax Payment.....................................................................206 District Application of Tax Code...............................................................................207 Tax Increment Finance Zones....................................................................................208 Certification of Appraisal Roll...................................................................................210 Expenditure Targets ...................................................................................................211 Preliminary Estimate of State Aid .............................................................................212 Tax Rate Impact.........................................................................................................221 Impact of Budget on Selected Taxpayers ..................................................................222 Comparison of Tax Rates...........................................................................................222 Comparison of Tax Collections to Levy....................................................................223 Current Tax Revenue Calculation..............................................................................224 General Fund Revenue Source Trends – Ten years...................................................225 Enrollment..................................................................................................................226 Full Time Staff Counts...............................................................................................227 Staff Salaries ..............................................................................................................228 General Fund Payroll by Major Object......................................................................229 Staff Average Salaries................................................................................................230 Bond Schedule ...........................................................................................................232 Long Range Financial Forecasts General and Debt Service Forecasts ..........................................................................236 Food Service Special Revenue Fund .........................................................................238 Average Daily Attendance (ADA) and Enrollment Projections................................239 Percentage Refined Average Daily Attendance (ADA) to Enrollment Over Time...239 Projected Tax Collections ..........................................................................................240 General Fund .............................................................................................................241 Debt Service Fund......................................................................................................242 Food Service Fund .....................................................................................................243 Miscellaneous Other Information High School Parental Survey Cumulative Results ....................................................246 Community Survey Cumulative Results....................................................................247 Glossary ...........................................................................................................................250

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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

972-968-3500 Carrollton, TX 75007 972-968-3700 Irving, TX 75063

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CARROLLTON-FARMERS BRANCH ISD
TRANSPORTATION
Transportation service is provided by Dallas County Schools for children who live two miles or more from the school which they would normally attend. Students who attend more than one school to participate in vocational or bilingual programs receive transportation between schools during school hours. Special Education students are eligible for transportation services when need is established. Transportation is not provided for students not meeting these qualifications. Any questions regarding eligibility should be verified by the transportation office at 972-9686320. Bus routes are listed on the district’s website www.cfbisd.edu.

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 student’s name, medication’s name, dosage, doctor’s 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 student’s name affixed to it. Non-prescription drugs cannot be given “as needed” except by a doctor’s order. Written requests to administer medication must include the following: date, pupil’s 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 district’s Administration Building, 1445 North Perry Road, Carrollton. Citizens interested in speaking at the meetings should contact the superintendent’s 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 district’s 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 district’s 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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TESTING DATES 2008-2009
OCTOBER
15 PSAT TAKS 21 Exit Level ELA (retest) 22 Exit Level Mathematics (retest) 23 Exit Level Science (retest) 24 Exit Level Social Studies (retest)

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 6 Mathematics (English and Spanish)
Grade 7 Mathematics Grade 10 Mathematics Exit Level ELA (retest) 29 Grade 4 Reading (English and Spanish) Grade 6 Reading (English and Spanish) Grade 7 Reading Exit Level Mathematics Grade 3 Reading (retest) (English and Spanish) Grade 5 Reading (retest) (English and Spanish) Grade 8 Reading (retest) Exit Level Mathematics (retest) 30 Grade 5 Science (English and Spanish)

(English and Spanish) Grade 8 Mathematics (retest)
JUNE TAKS 30 Grade 5 Mathematics (retest) (English and Spanish) Grade 8 Mathematics (retest) JULY TAKS Grade 3 Reading (retest) (English and Spanish) Grade 5 Reading (retest) (English and Spanish) Grade 8 Reading (retest) Exit Level ELA (retest) Exit Level Mathematics (retest) Exit Level Science (retest)

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Grade 8 Science Grade 9 Mathematics Grade 10 Science Exit Level Science Exit Level Science (retest)

14 15 16 17 Exit Level Social Studies (retest)

Testing dates are subject to change by the Texas Education Agency www.tea.state.tx.us

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Carrollton-Farmers Branch Independent School District
Principal Officials
Board of Trustees John Tepper ...............................................................................................................................................President Lynn Chaffin .................................................................................................................................... Vice-President James Goode..............................................................................................................................................Secretary Nancy Cline ............................................................................................................................... Assistant Secretary Frank Shor ................................................................................................................................................. Member Howard Fisher ............................................................................................................................................ Member Nancy Watten ............................................................................................................................................. Member Appointed Officials Annette T. Griffin, Ed.D...................................................................................................................Superintendent Bobby Burns, Ed.D.................................................................................. Assistant Superintendent Administration Charles Cole, Ed.D. ......................................... Assistant Superintendent Student, Family & Community Services Mark Hyatt, CPA.................................................................................. Assistant Superintendent Support Services Sheila Maher Ed.D. .......................................................................................Assistant Superintendent Curriculum

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

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Carrollton-Farmers Branch Independent School District
Consultants and Advisors Architects
SHW Group 7517 Legacy Drive, Suite 250 Plano, Texas 75024 Corgan Associates 401 North Houston Dallas, Texas 75202

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

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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 district’s 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 district’s 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, Moody’s Investment Service, Fitch Investor Service and Standard and Poor’s. 5

Executive Summary continued BUDGET OVERVIEW AND HIGHLIGHTS
Federal, state, and local guidelines guide the budget development process. The annually adopted budget includes the General, Debt Service, and the Food Service funds. Total revenues and other sources are $284,230,351 and total expenditures for these funds are $297,664,026 . The following major goals and objectives guided the budget development process: • • • Maintain a fiscally responsible tax rate while providing the resources necessary to meet the District’s objectives; Maintain adequate and appropriate fund balance levels in all budgeted funds; Fund a compensation package that will help attract and retain qualified personnel.

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%

Total Expenditures 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 $216,785,932 $222,848,248 $223,563,606 $238,560,861 6.71% Debt Service Fund $41,301,146 $43,776,519 $48,081,496 $48,522,565 0.92% Food Service Fund $8,257,425 $9,204,907 $9,590,958 $10,580,600 10.32% Total $266,344,503 $275,829,674 $281,236,060 $297,664,026 5.84%

A brief summary of each fund follows. Additional detailed information is included in the remainder of this document.

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Executive Summary continued General Fund
Revenues
General fund revenues are budgeted to increase $7,555,006 over the 2007-2008 beginning budgeted revenue and Other Sources. The increase is attributable to increased tax revenue and State funding revenue (more information about the increase in State Funding will be given in the following sections of this summary). The Dallas Central Appraisal District (DCAD) certifies the tax roll on or about July 25th of every tax year based on property values as of January 1st of the tax year. All properties are assessed at 100% of market value. The July 25, 2008, Certification of the 2008 Appraisal Records were used for the August 28th tax rate adoption after being reduced by 2.0%. The district has elected to reduce the certified values in response to past trending that has shown consistent loss in values that occur as taxpayer’s property value protests to the DCAD are resolved. The district calls this loss “shrinkage”. For the future, the district will continue to monitor the shrinkage loss and adjust according to trend analysis, if deemed appropriate. The Texas Comptroller of Public Accounts annually certifies the final value property values on or before July 1, of the following year. The Commissioner of Education uses the final values in the process of allocating state funds to school districts. This includes wealth equalization under the Texas Education Code Chapter 41 provisions. Key assumptions used in developing revenue estimates are discussed in more detail in the following sections of this summary. The following table provides a comparison of revenues by source for the 2005-2006 beginning budget through 2008-2009 beginning budget.

General Fund Revenue
Beginning Beginning Beginning Beginning Budget Budget Budget Budget 2005-2006 2006-2007 2007-2008 2008-2009 $194,100,091 $182,510,161 $158,655,463 $159,977,433 $15,866,065 $36,684,625 $58,056,717 $64,789,753 $270,000 $361,000 $360,000 $360,000 $210,236,156 $219,555,786 $217,072,180 $225,127,186 $0 $0 $500,000 $0 $210,236,156 $219,555,786 $217,572,180 $225,127,186 Percentage Increase (Decrease) 0.83% 11.60% 0.00% 3.71% -100.00% 3.47%

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

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Executive Summary continued
percent of the 2004-05 Maintenance & Operations tax rate for 2006-07 and a reduction of 66.67% for 2007-08. Districts reducing tax rates by this amount were guaranteed the better of 2005-06 or 2006-07 state aid and local tax revenue. After the initial tax rate reduction, districts had access to an equalized $0.04 without voter approval, and an additional equalized $0.02 in 2008-09 with voter approval at rates higher than the normal yield. The tax revenue budget has been increased $3,755,897 or 2.47%. The other local revenue category includes interest income. This budget has been decreased significantly as interest rates have gone down over the past fiscal year. For the 2008-2009 fiscal year, this category of revenue decreased $2,433,927 or 37.08%. The past several years the district has had an increase in property values. However, in the fiscal years of 2003-04 and 2004-05 the district experienced property value losses. For 2005-06, one company previously on our tax roll moved outside of the district. The company, Amerisource Bergen Drug Corporation, a Pharmaceutical Company, had been on our top ten taxpayer list for the audit ending August 31, 2005. Since the company completely closed their operations in the district, our tax roll was reduced accordingly (approximate taxable value $123,561,149). In July, 2007, another of our principal taxpayers, STMicroelectonics cut 1,000 jobs in our area with two other factories to shut down (one in Phoenix and the other in Morocco). STMicroelectonics was ranked number two on our principal taxpayer list for fiscal year ended August 31, 2006 with an estimated 1% of the total assessed taxable value. Even with the loss of these companies, the overall district property values increased. The business environment has stabilized since the previous losses. In May 2004, the school district granted a Freeport Exemption (see Freeport description in this section). Excluding property value loss from Freeport, STMicroelectonics and Amerisource Bergen, the district’s taxable values are stable and increasing. For the 2008-09 fiscal year, approximately 27.16% the General Fund expenditures will be funded through State contributions. Federal contributions are estimated at $360,000 or 0.15%; local contributions are estimated at 67.06%; fund balance contributions at 5.63%. The district has elected to use a portion of the fund balance to balance the General Fund budget. This philosophy has been utilized for the 2008-09 fiscal year in an attempt to minimize the staffing, programmatic and other changes that would be necessary to balance the budget. For future budgets, the district plans to review all budget details to determine where future cuts can be made without hurting district instructional goals in order to achieve a balanced budget (balanced budget definition: revenues = expenditures). In order to fund new, innovative programs and employee raises in the future, the district will need additional funds to operate. The fund balance has increased in prior years due to conservative budget practices and is considered adequate to absorb this deficit. The school finance law continues to attempt to equalize available revenues among public school districts by requiring the redistribution of local tax revenues. The district will be required to contribute approximately $17.5 million, or 11.21% of the total tax revenue from ad valorem taxes for this wealth equalization.

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Executive Summary continued

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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: District’s 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 ISD’s property tax base over time.

9

$2

50

,0

,0

,0

00

00

0

Executive Summary continued

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 District’s 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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Executive Summary continued
The graph below depicts the tax rate trend.

C-FB ISD Tax Rate Distribution per $100 Valuation

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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Executive Summary continued
Expenditures
General Fund expenditures are budgeted to increase $14,997,255 or 6.71% over 2007-2008 beginning budget expenditures. The following table provides a comparison of expenditures by object for the 2007-2008 beginning budget and the 2008-2009 budget.

General Fund Expenditures by Object Comparison to Prior Year
Beginning Beginning Percentage Budget Budget Increase Percentage 2007-08 2008-09 (Decrease) of Total Payroll $165,562,692 $173,710,708 4.92% 72.82% Purchased Services $37,364,109 $39,754,858 6.40% 16.66% Supplies & Materials $8,297,414 $8,398,179 1.21% 3.52% Other Operating $12,144,384 $16,310,368 34.30% 6.84% Capital Outlay $195,007 $386,748 98.33% 0.16% Total $223,563,606 $238,560,861 6.71% 100.00%

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 district’s 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

Executive Summary continued
The graph below depicts actual expenditures or budget by major object over time.

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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Executive Summary continued
The following graph depicts the District’s budget emphasis on curriculum and instruction, while continuing to control and monitor administrative expenditures. The graph also shows the Chapter 41 (Wealth Equalization) payment the district must make pursuant to Subchapters A, D, and E, Chapter 41 Texas Education Code (TEC) to equalize the district wealth. The payment is significant at $17.5 million or 11.21% of tax revenue. Our Chapter 41 payment is included in the category labeled Wealth Equalization and called Intergovernmental Charges in the legend.

EXPENDITURES BY MAJOR FUNCTIONAL CATEGORY
Instruction & Instruction Related 54.5%
Wealth Equalization,
JJAEP, TIF 13.39%

Instruction & Instruction Related Administration Facilities Acquisition & Construction

Instructional Leadership Non-Student Based Support Intergovernmental Charges

Student Services Ancillary Services

14

Executive Summary continued TAX INCREMENT FINANCE ZONES (TIF’s)
Background: Tax Increment Financing (“TIF”) is a special provision found in the Texas Property Tax Code §311.03. TIF zones enable taxing entities to fund certain improvements and provide for the revitalization of specific geographical areas. Typically, TIF zones are designed to finance infrastructure projects that encourage commercial growth. Each participating entity pays incremental taxes into the TIF fund on an annual basis. Then, a portion of this payment is returned to the entity (per the participation agreement) to fund its own capital projects within the zone. One benefit of a TIF zone is the increased tax revenue that is eventually realized for all entities involved due to the land improvements and real estate development. CFB ISD TIF Agreements: CFB-ISD participates in three separate TIF agreements – City of Irving TIF #1, City of Farmers Branch TIF #1 and City of Farmers Branch TIF #2. The City of Irving TIF is located in the Las Colinas area and was adopted 12-22-98. The City of FB #1 TIF is located in the Southwest quadrant of Farmers Branch (also known as “Mercer Crossing”) and was adopted 12-21-98. The City of FB #2 TIF is located north and south of Valley View Lane, east of I-35, and was adopted 07-21-99. All TIF agreements are for a period of twenty years. Each TIF has a “base value” which is the sum of the taxable property values within the boundary lines of the zone in the first active year of the agreement. The “base year” is 1998 for Irving & FB #1 and 1999 for FB #2. The TIF payment for any given year is a function of the taxable values for the prior year less the base year values since CFB elected to base the TIF payment on the “adjusted” value rather than the current value. This is known as the increment. The increment is then multiplied by CFB ISD’s tax rate that was in effect for 2005, per Texas Tax Code 311.013(n) to compute the payment amount (there are many other variables, but this is the basic formula). Per the respective participation agreements, CFB ISD receives a payment return of 67% from the Irving TIF, 65% from the FB #1 TIF, and 30% from the FB #2 TIF. These amounts are kept in separate special revenue funds and are to be used to build new schools or to improve existing structures.

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Executive Summary continued
The following chart summarizes a few key elements of each TIF:
To-Date Payment Payments Returns $29,265,261 $4,956,276 $76,116 $19,601,127 $3,221,579 $22,836

TIF Name Irving #1 Farmers Branch # 1 Farmers Branch # 2

2007 Values $857,508,408 $133,009,005 $19,858,058

Base Values $241,945,218 $42,008,044 $15,787,200

Debt Service Fund
The Debt Service Fund is used to account for the payment of interest and principal on all bonds of the District. The primary sources of revenue for the debt service fund are local property taxes and the state Instructional Facilities Allotment.

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.

Debt Service Fund Revenue Sources Comparison
Beginning Beginning Budget Budget 2007-2008 2008-2009 $47,581,496 $48,152,565 $500,000 $370,000 $48,081,496 $48,522,565 Percentage Increase (Decrease) 1.20% -26.00% 0.92%

Taxes Other Local Sources Total

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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Executive Summary continued
The graph below depicts the Debt Service Fund balance over time.

DEBT SERVICE FUND BALANCE TREND (*estimated)
1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 *2007-08 *2008-09
$2,093,598 $2,242,921 $2,202,602 $1,485,405 $910,710 $696,204 $1,062,173 $2,981,791 $2,862,962 $2,862,962

$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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Executive Summary continued
Quick Bonded Debt Facts
Outstanding Bonded Debt as of 08/31/09 Bond Rate (Permanent School Foundation Guaranteed) $382,655,000 Aaa - Moody's Investor Service AAA - Standard & Poor's Corp Aa2 - Moody's Investors Service AA - Standard & Poor's Corp $70,865,000

Bond Rate (underlying)

Authorized but Unissued School Building Bonds

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Executive Summary continued Food Service Fund
Revenue
Food Service Fund revenue is budgeted to increase $989,642 or 10.32% more than the 20072008 budget. The following table provides a comparison of revenues by source for the 20072008 year and the 2008-2009 budget year.

Food Service Fund Revenue Sources Comparison
Beginning Beginning Budget Budget 2007-2008 2008-2009 $2,884,361 $2,844,100 $80,000 $85,000 $6,626,597 $7,651,500 $9,590,958 $10,580,600 Percentage Increase (Decrease) -1.40% 6.25% 15.47% 10.32%

Local Sources State Sources Federal Sources Total

The Food Service Fund accounts for the operation of the district’s 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.

Food Service Fund Expenditures by Object Comparison to Prior Year
Beginning Beginning Budget Budget 2007-2008 2008-2009 $4,827,906 $5,045,000 $884,500 $1,107,000 $3,824,700 $4,369,800 $44,000 $50,800 $9,852 $8,000 $9,590,958 $10,580,600 Percentage Increase Percentage (Decrease) of Total 4.50% 47.68% 25.16% 10.46% 14.25% 41.30% 15.45% 0.48% -18.80% 0.08% 10.32% 100.00%

Payroll Purchased Services Supplies & Materials Other Operating Capital Outlay Total

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Executive Summary continued Budget Process and Significant Changes
The State, the Texas Education Agency (TEA), and the local district formulate legal requirements for the school district budgets. These requirements are stipulated in detail with the subsequent sections of this document. The budget process begins in September with preliminary budget planning meetings for all staff members primarily responsible for budgeting. From December to May, staff developed their portions of the budget; individual school and department budgets were reviewed; projected enrollment figures were determined; and revenue estimates were calculated based on preliminary tax estimates (later, adjusted to match the final tax certified roll as provided by the Dallas Central Appraisal District and Denton County Appraisal District). The enrollment forecasts are used extensively during the budget development stage to determine campus allotments and staffing allocations. In order to decentralize the budget process, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development, and other appropriate instructional costs. The site-based decision making teams make decisions concerning utilization of this allocation. Budgets for non-campus units are developed by Central Administrators. These budgets are then reviewed by District financial management staff and altered, if appropriate. Payroll budgets are developed to include a proposed raise package. Personnel units are allocated to each campus based on projected student enrollment which follows state mandated ratios, if applicable. Non-campus personnel units are added as necessary to cover the workload. Finally a complete payroll budget is presented to the Board of Trustees. To discuss the 2008-2009 CFB ISD budget, we have to discuss three factors that are significant to budget decisions: • First, the district’s student population is growing although at a slower pace than in the past, this growth still creates a need for additional resources: human, financial, and infrastructure; • Second, the state funding formulas have changed significantly with the passage of HB One; • Third, the District’s legal requirement to send $17.5 million of total tax revenue from ad valorem taxes to the state for redistribution.

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Executive Summary continued
Freeport Exemption
“Triple Freeport Zone” (school district, city and county) is the commonly used term for an area where all major taxing jurisdictions have exempted from property taxes certain “Freeport” inventory. On October 30, 2003, the Board of Trustees of the CFB ISD passed a resolution approving the “concept” of a Freeport exemption. Passage of the exemption would be predicated on commitments of funds from local businesses in an amount that would off-set the estimated loss in taxes for the 2004-05 fiscal year. The 2003 value of Freeport goods totaled $313,889,830. Based on the 2003-04 tax rate of $1.7358/$100, this property would generate a total of approximately $5.4 million in taxes. To take into consideration possible growth in this Freeport inventory in the 2004-05 year, the target amount of collections for companies was set at $5,750,000. Letters and agreements were sent to all taxpayers who had identified Freeport inventory in the 2003-04 tax year. Since it was assumed that not all companies would participate, it was suggested that each company contribute 125% of its 2003-04 taxes. At the meeting of the Board of Trustees held May 13th, 2004, the companies requesting that the District grant a Freeport exemption were able to show collection of the funds as determined at the October 30, 2003 meeting. At the meeting of the Board of Trustees of May 27, 2004, the Board of Trustees passed a resolution granting the Freeport Tax Exemption. What does this mean for CFB ISD’s future tax collections? In concept, granting Freeport exemptions allows the district to keep and attract new businesses to the district. For future years, under current law, the amount of the Freeport property is deducted from the taxable values that are used to calculate our Chapter 41 payment in the General Fund, and would reduce that payment….thereby offsetting the loss. For the Debt Service Fund, the loss would be faced every year. However, the ability to attract new business to the area would increase the tax base, and thereby, mitigate future losses. The value of Freeport exemptions for the 2008-2009 fiscal year is estimated as $897,231,370

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Executive Summary continued
Budget Formulation 2008-09
Increasing student achievement is the primary function the Carrollton-Farmers Branch ISD. The district vision statement, the Standards-Based Instructional System, and the Principles of Teaching, Learning and Curriculum all serve as anchors that guide our decision-making in the budgeting process. The district earned a Recognized rating from TEA during the 2007-2008 school year due to the high quality teaching, professional development, instructional resources, and planning opportunities made possible by aligning district financial resources with these three major anchors. All budget decisions are made in relation to how expenditures impact instruction. The HB 1 funding mechanism is designed to keep the revenue per weighted average daily attendance flat from one year to the next. For 2006-07 and 2007-08, this design allowed a decrease in the tax rate and a related decrease in our recapture payment. However, the design does not allow for inflation, program increases and raises for district employees. In the future, to fund those types of increases with a balanced budget, the district will be required to go to our voters with a rollback election calling for approval of additional pennies on the tax rate. For 2007-08 and 2008-09, the district funded these types of increases by having deficit budgets. Major initiatives that affected budget development for 2007-08 include expansion of a full-day Pre-kindergarten class district wide; continuation of the Early College High School and Ninth Grade initiatives. For 2008-09 significant budget changes are listed below: Significant changes in the budget from the prior year are listed below: • Chapter 41 recapture increase of $3.0 million • Payroll increase $8.1 million (raise cost: $6.6 million) • Tax Increment Finance Zone increase $4.2 million • Dallas County Transportation (bus service) decrease $584,348 • Supplies and materials increase $100,765 • Contracted Services increase $1.2 million • Capital outlay increase $191,741 • Utility decrease $1.3 million Early College High School is a joint effort between the Carrollton-Farmers Branch ISD and Brookhaven College in collaboration with the University of North Texas. It is designed to enable students to achieve two years of college credit at the same time they are earning a high school diploma. The goal of the program is to enable students to obtain both a high school diploma and an Associate degree. The 9th and 10th grade Early College High School (ECHS) students are located at Ranchview High School. The 11th grade ECHS students are on Brookhaven College campus. During the 2008-09 school year there are 199 students enrolled in the program.

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Executive Summary continued
Ninth Grade Initiative is a general initiative which lowers the overall student/teacher ratio for 9th grade classes. The district is implementing the ninth grade initiative to increase ninth grade student success. Some of the strategies of the initiative include the following:
• • • • • •

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

No Child Left Behind
Federal education reform legislation, commonly called No Child Left Behind (NCLB) (Public Law 107-110), which was signed by the President on January 8, 2002, reauthorizes and amends federal programs established under the Elementary and Secondary Education Act of 1965 (ESEA). Under NCLB, accountability provisions that formerly applied only to districts and campuses receiving Title 1, Part A funds now apply to all districts and campuses. NCLB has caused sweeping effects for school districts across the nation. Among the provisions of the law, teachers are to be “highly qualified”. Another provision of the law, calls for Adequate Yearly Progress (AYP). All public school districts, campuses, and the state are evaluated annually for Adequate Yearly Progress. The Texas AYP Plan approved by the United States Department of Education (USDE) in June 2003 meets the requirements of NCLB, maintains the integrity of the Texas assessment program, and provides a mechanism for evaluating district and campus AYP.

AYP Status Labels:
Each district and campus is assigned one of the following AYP Status labels: Meets AYP: Designates a district or campus that meets all AYP criteria on which it is evaluated. Needs Improvement: Designates a district or campus that does not meet one or more AYP criteria. Status Pending: Designates a district or campus with fewer than 30 total students tested that did not meet all AYP criteria based on evaluation of 5 to 29 total students or based on the all students performance results of the district in which the campus is located for campuses with 1 to 4 students. This status remains pending until additional small numbers analyses (uniform averaging and confidence intervals) are calculated by the TEA. Not Evaluated: Designates a district or campus not evaluated for AYP for one of the following reasons: o The campus is new; o The campus does not serve students in grades above kindergarten;

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Executive Summary continued
o The campus does not have students in attendance for the full academic year; o Juvenile Justice Alternative Education Program (JJAEP) and Disciplinary Alternative Education Program (DAEP); o Unusual circumstances (district with no students in grades tested; campus test answer documents lost in mail); o Charter district; or o The charter campus does not have students enrolled in the grades tested. Turner High School will fail to meet AYP for the second year in a row and will fall under the Title 1 School Improvement requirement provisions of NCLB for 2008-09. Six additional campuses will fail to meet AYP for 2008: Blair Intermediate, Bush Middle School, Field Middle School, Long Middle School, Polk Middle School and Perry Middle School. All other campuses within the district and the district itself will meet AYP for 2008.
2008 Preliminary Adequate Yearly Progress (AYP) Meets AYP
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

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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Executive Summary continued
2007-08 C-FB DISTRICT AND CAMPUS HIGHLY QUALIFIED TEACHER REPORT
No Child Left Behind legislation requires districts to publicly report their annual progress (district- and campuslevel) on the following state’s measurable highly qualified teacher objectives by November 15, 2007: 1. Percentage of classes taught by highly qualified teachers (state aggregate); 2. Percentage of classes taught by highly qualified teachers (high-poverty campuses); 3. Percentage of highly qualified teachers (state aggregate); and 4. Percentage of teachers receiving high-quality professional development (state aggregate). Report is revised from the original results reported on November 15, 2007 and reflects the status as of 6-30-08.

State, Region, District, and Campus

%age of Classes Taught by HQ Teachers
98.44% 95.34% 99.42% 100.0% 100.0% 100.0% 100.0% 99.85% 100.0% 98.33% 100.0% 100.0% 100.0% 100.0% 99.12% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

%age of Classes Taught by HQ Teachers (High Poverty Campuses)
98.23% 95.20% 100.0% NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR

%age of HQ Teachers

%age of Teachers Receiving HQ Professional Development
100% 100% 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% 100.0% 100.0% 100,0% 100.0% 100.0% 100.0% 100.0% 100.0%

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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Executive Summary continued
State, Region, District, and Campus %age of Classes Taught by HQ Teachers
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%

%age of Classes Taught by HQ Teachers (High Poverty Campuses)
NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR

%age of HQ Teachers

%age of Teachers Receiving HQ Professional Development
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%

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 Place’s 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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telecommunications businesses, including Verizon, Southwestern Bell, Associates BanCorp., Trinet, Wal-Mart/Sam’s and Boeing. The district’s largest taxpayer is only 1.24% of the taxable value of the district. This lack of dependence on a single employer or business segment means that the loss of even a large business will not significantly have a negative impact on the education of children, or imperil the future payment of obligations. The location of the District along Interstate 35, Interstate 635, Bush Tollway and the Dallas North Texas Tollway together with its proximity to the Dallas-Fort Worth International Airport (approximately eight miles from the District), has provided a major impetus for growth in the northwest quadrant of Dallas County and the school district. The upgrading of the road system within the metroplex continues to be a plus for the district. A combination of interstate highways, state highways, and toll roads insures that residents can easily commute to jobs anywhere in the metroplex and serves as a magnet for the location of new businesses coming into the area. After two years of intensive planning, LaVillita, a unique community in Las Colinas, has moved off the drawing board and into the early stages of construction. Construction has begun on the single-family and townhome development. The project will include 300 single-family homes and up to 2,000 apartments, townhomes and live/work units. Retail, restaurants and serviceoriented businesses will follow the residential growth. LaVillita’s master plan also calls for office development, which is envisioned as professional offices and small build-to-suites. The district has secured sites for an elementary school and a middle school, which can be developed to support La Villita’s future growth. La Villita’s site is rich in water features, particularly the 30 acre Lake Royal and its two canals. Small parks and plazas will be scattered throughout the first phase of the 200 acre site. The project will contain multifamily, small office buildings and community facilities giving residents places to gather. There will also be a system of hiking and biking trails, both paved and natural-surface along the Elm Fork of the Trinity River. The Valwood Improvement Authority was created in 1974 as the Farmers Branch-Carrollton Flood Control District, thus extending the development of industrial land along the Trinity River flood plain as the largest planned industrial/business park in Dallas County. Wholly contained within the Cities of Carrollton and Farmers Branch, the Authority has major freeway access, rail and motor line services. Valley Ranch, a mixed-use development of 2,400 acres, is located south of Beltline Road and north of the LBJ Freeway and is the home of the Dallas Cowboys. Approximately 1,800 acres of the development is located within the District and approximately 1,200 of those acres will be devoted to residential property. Las Colinas, a mixed-use development of some 12,000 acres, lies immediately east of the Dallas-Fort Worth International Airport. This master-planned community contains quality residential areas, business parks, shopping centers, green-belt areas, several country clubs, an equestrian center, office parks, luxury hotels, a complete recording and

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sound studio for motion picture production, hospital facilities, and a community college. Some 4,300 acres of Las Colinas lie within the District. A major redevelopment project was initiated in Addison in 2007 where 2,400 older apartments are being torn down. This 99 acre project will replace those apartments with a complete new urban environment and will be known as Vitruvian Park. This development will include a 12 acre waterfront park with open spaces, an amphitheater, a neighborhood park, 500,000 sq. ft. of office space, 6,000 housing units and retail businesses. This total project will take 6 to 10 years to complete. Our citizens have always put the education of children first because there is a realization that children are the leaders of tomorrow. With the exploding usage of technology, vast growth in student enrollment and the need to update aging facilities, all previous bond referendums in the District have been approved by the citizens who reside within the District boundaries. In addition to renovations and new construction, there are major renovation projects ongoing within the District. The technology initiatives include improvements to the network infrastructure, computer hardware and software. The District maintains a fiber optic network to provide connectivity for over 15,000 computers. The focus this year is on the district’s wireless data infrastructure. The focus on this initiative is to enable students and staff flexible, wireless access to online instructional applications. The District has an extensive Internet website with individual home pages for all departments and campuses. At www.cfbisd.edu families can locate a wealth of information, including a school locator package that identifies the schools which serve residential addresses.

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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Diversified Curriculum Every student is valued in CFB ISD, and the district offers a diversified, comprehensive curriculum that advocates the tailoring of instruction to individual students needs. An important part of the educational experience in CFB is our focus on character education curriculum. The district’s character values of respect, responsibility, integrity, service, pride, cooperation, and citizenship are embedded in the pre-kindergarten through grade 12 curriculums. Gifted Education CFB ISD has had gifted education instructional programs in place since 1978. Over 2,600 identified students in grades kindergarten through twelfth participate in broad-based, advanced programs available on all campuses. The Leading Exceptional Academic Producers (LEAP) program is designed to challenge students who are performing several grade levels above their chronological age. This program is the only one of its kind in Texas to support the needs of the profoundly gifted student. Special Education The district offers appropriate educational opportunities for students with disabilities. Trained professionals assess students. Individual education plans are developed with input from counselors, teachers, principals and parents and individualized instructional programs and related services are provided as needed. Career & Technology Education The district has identified 16 career clusters, which are organized around broad career fields: • Agriculture, Food & Natural Resources • Architecture & Construction • Arts, A/V Technology & Communications • Business, Management & Administration • Education & Training • Finance • Government & Public Administration • Health Science • Hospitality & Tourism • Human Services • Information Technology • Law, Public Safety, Corrections & Security • Manufacturing • Marketing, Sales & Service • Science, Technology, Engineering & Mathematics • Transportation, Distribution & Logistics With careful consideration and discussion, each student can identify a specific and individualized cluster and then a “path.” There are 81 individual career pathways in the 16 career clusters.

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Students are urged to carefully consider the questions at the beginning of each cluster/pathway. When one or more cluster/pathway appears interesting, students look carefully at the possible degrees, careers and working conditions associated with these area(s). Then they choose the related high school elective courses that would help them prepare for each pathway. High schools provide in-depth career pathway study through the following academies. These academies are open to all incoming 9th grade CFB ISD high school students through an application process. • Media arts and technology, • Biomedical professions, • International Business, • Law and criminal justice • Math, engineering, technology & sciences In addition, students have the opportunity to choose from more than 100 Career & Technology Education courses offered in the 16 career clusters identified above. For more information, please visit the CTE website: http://www2.cfbisd.edu/cpc/cte/ Athletics and Fine Arts Students can participate in a variety of extracurricular and co-curricular activities from football to orchestra. At the high school level, fifteen boys’ sports and ten girls’ sports are offered as well as art, band, choir, dance, drill team, orchestra, speech, debate and theatre. In middle school, eight sports are offered for girls and boys as well as band, choir, art, orchestra and theatre. Art and music are offered at the elementary level for every K-5 student. The High school sports are: cheerleading, athletic training, swim/diving, power lifting, football, volleyball, cross country, basketball, softball, baseball, soccer, track, tennis, golf and wrestling. At the Middle school sports are: football, volleyball, basketball, track, swim, tennis, cheerleading and soccer. Facilities Since 1990, in four separate elections, the voters of the Carrollton-Farmers Branch ISD have authorized over $600 million in general obligation bonds. The most recent election in 2003 was for $300.165 million alone and passed by more than 78% of the votes. Accountability Ratings In August, 2008, The Texas Education Agency announced individual school ratings based on student performance on the most recent Texas Assessment of Knowledge and Skills (TAKS) tests, and the previous year’s dropout and attendance rates. The state’s accountability ratings for schools and districts are based on scores of all students and each student group of qualified size (African-American, Hispanic, White and Economically Disadvantaged) with the indicators listed on the next page.

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Requirements for Each Ratings Category Base Indicators Spring 2008 TAKS
All students and each student group that meets minimum size criteria: African American Hispanic White Econ Disadvantaged

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

Completion Rate Class of 2007
All students and each student group that meets minimum size criteria: African American Hispanic White Econ Disadvantaged

Meet 75% completion rate standard OR Meet required improvement

Meets 85% completion rate standard OR Meets 80% and required improvement

Meet 95% completion rate standard

Annual Dropout Rate 2006-07
All students and each student group that meets minimum size criteria: African American Hispanic White Econ Disadvantaged

Meet 2.0% dropout rate standard

Meet 2.0% dropout rate standard

Meet 2.0% dropout rate standard

OR Meets Required Improvement

OR Meets Required Improvement

OR Meets 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.

Check for Academically Unacceptable Campuses (District Only)

Check for Underreported Students (District only)

Does not apply to Academically Acceptable districts.

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The District received an overall accountability rating from the Texas Education Agency of “Academically Recognized”. Exemplary and Recognized Campuses are listed below. All other campuses were acceptable.
Exemplary Campuses
L. F. Blanton Elementary Country Place Elementary Dale B. Davis Elementary E.L. Kent Elementary Las Colinas Elementary Charlie McKamy Elementary Annie Heads Rainwater Elementary Rosemeade Elementary

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.

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CFB gave twenty-nine different AP course exams last year, including AP Spanish Language for thirty-two Native Spanish speaking middle school students. The chart below shows thirty-seven percent of our CFB high school students were enrolled in an AP course.

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

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Scholastic Achievement Test (SAT) The SAT is administered by the College Board and is designed to measure the verbal and math aptitudes of high school students. The SAT takers are self-selected; that is, any students may opt to take the exam. The Mean Scores for 2008 are listed in the chart below.
SAT Results for 2008
Mean Scores Campus Turner High School Smith High School Creekview High School Ranchview High School District National Texas Count 142 227 320 92 781 1,518,859 137,024 Percent 7.26% 10.97% 14.88% 11.90% 2.96% Critical Reading 498 512 503 458 499 502 488 Math 545 524 538 505 531 515 505 Writing 504 515 501 455 500 494 480 Combined 1,547 1,551 1,542 1,418 1,530 1,511 1,473

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

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The Texas Assessment of Knowledge and Skills (TAKS) assesses student mastery of the Texas Essential Knowledge and Skills (TEKS) in English/Language Arts, Mathematics, Social Studies, and Science. Students must demonstrate mastery on each section of the EXIT-Level examination to be eligible for a high school diploma. Students in grades 3 - 11 take the TAKS test annually.
TAKS Results by Subject and Grade
2007 Subject Area Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Group All Students All Students All Students All Students All Students African Am. African Am. African Am. African Am. African Am. Hispanics Hispanics Hispanics Hispanics Hispanics White White White White White Met Expectation 91% 82% 94% 76% 92% 90% 74% 92% 65% 90% 86% 75% 91% 64% 85% 97% 91% 97% 90% 97% 86% 75% 91% 65% 87% Commended 36% 31% 33% 26% 45% 28% 17% 30% 13% 33% 25% 21% 24% 15% 30% 54% 43% 47% 40% 62% 25% 22% 24% 15% 31% Met Expectation 92% 84% 94% 79% 94% 91% 77% 94% 71% 91% 88% 79% 92% 71% 90% 97% 92% 97% 93% 98% 88% 79% 92% 71% 90% 2008 Commended 36% 32% 37% 28% 45% 31% 19% 33% 18% 33% 25% 23% 27% 18% 33% 53% 46% 52% 44% 64% 25% 23% 28% 18% 33%

Reading/ELA Econ.Disadv. Math Econ.Disadv. Writing Econ.Disadv. Science Econ.Disadv. Social Studies Econ.Disadv. The Results are Summed Across all Grades

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National Merit Semifinalist Thirteen students in the Carrollton-Farmers Branch school district were named national Merit semifinalists. More than 1.4 million high school juniors entered the 2008 National Merit Program by taking the 2007 Preliminary SAT/National Merit Scholarship Qualifying Test. The semifinalists in the 2008 National Merit Scholarship Program include the highest scoring in each state. There are 26,000 semifinalists in the 53rd annual National Merit Scholarship Program. The semifinalists have an opportunity to compete for 8,200 Merit Scholarship awards totaling $34 million. To be considered for a Merit Scholarship, high school seniors must have an outstanding academic record, be endorsed and recommended by the school administrator, and earn similar SAT scores and advance to the finalist level of the competition. About 90 percent of the semifinalists will become finalists. Approximately half of those finalists will receive a Merit Scholarship, earning the Merit Scholar title. According to the National Merit Scholarship Program, “Merit Scholar designees are selected on the basis of their skills, accomplishments, and potential for success in rigorous college studies.”

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The graph below depicts the District’s 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

Based on current enrollment trends, the District’s 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.

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In 2004-05, the district changed from a Block Schedule to a traditional six or seven period class schedule for middle and high schools with schedules that allow for the continuance of a triple staggered bus schedule (approximate savings high school $2.4 million; middle school $1.1 million). Public hearings were held at several locations throughout the district to inform the parents and other interested parties and to accept feedback regarding the change. This change was made for financial reasons, allowing a reduction in FTE counts. In 2005-06, due to changes in the financial report card system, School FIRST, requiring significant increases in direct instructional expenditures as a percentage of the budget required the district to reverse prior year staffing reductions in the instructional areas. For 2007-08, the district added thirty-five new positions. Fifteen Pre-Kindergarten teachers, reduce five elementary teachers, five Pre-Kindergarten aides, sixteen Early College High School employees and four administrative positions. Due to financial concerns for 2008-09, the district revised the schedule for secondary teachers of non-core classes to teach seven of eight periods. This change allowed a twenty teacher reduction. The district also added eight paraprofessional positions.

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The graph below depicts District’s student/teacher ratio changes over time.

Student/Teacher Ratio
(Source: PEIMS Edits + Staff FTE Summary Report)

16 15.2 14.7 14.6 14.5 14.3

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

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The graph below depicts the Staff by Sex and Ethnicity for 2007-2008.

Staff Summary by Sex and Ethnicity
(Source: PEIMS Edit + Report - Staff FTE Summary)

White Hispanic Black Other Totals
Male

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

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The graph below depicts the Staff by Highest Degree Held for 2001-02 – 2007-08.

Teachers by Highest Degree Held
(Source: PEIMS Edits+ Report-Staff FTE Summary)

2006-07 2006-07 % 2007-08 2007-08 %

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%

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The graph below depicts the Teachers by Years of Experience for 2001-02 – 2007-08.

Teachers by Years of Experience
(Source: PEIMS Edit + Report - Staff FTE Summary)
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
Beginning Teachers

124.1 656.8 307.2 344.2 280.2 10.0 6.0

132.7 650.7 344.0 345.5 269.3 9.9 5.9

176.6 607.8 385.0 309.9 220.1 9.0 5.5

171.6 645.8 420.1 320.4 234.9 9.1 5.6

163.3 (9.0%)

178.4 (9.7%)

1-5 Years Experience

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

6-10 Years Experience

11-20 Years Experience

Over 20 Years Experience

Aver Exp Teachers-Tx

Aver Exp of Teachers-District

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The graph below depicts Staff to Students – Special Education 2000-01 – 2007-08.

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

S

ta

ff

F

TE

S

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

s

0

0

0

0

0

00

50

00

0

50

1,

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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

0

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

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3,
7 ,0 0 0

2,

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The graph below depicts Staff to Students – Gifted & Talented Education 2000-01 – 2007-08.

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

0

0

0

0

0

0

0

0

0

,0

,5

0

,0

1

1

,5

2

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

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 )

S

ta

ff

F

T

E

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

S

tu

de

nt

s

3
00 0 6,
2 0 0 6 -0 7 2 0 0 7 -0 8

,0
7, 00 0

5

0

0

0

0

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

0

0

0

District Mission Statement and Improvement Plan

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CARROLLTON-FARMERS BRANCH ISD District Improvement Plan 2008-2009
[Please note: The District utilizes a District Improvement Committee (DIC) to develop all district goals and objectives. This team is made up of educators, parents, community members and administrators. They meet regularly to go over district data that addresses curriculum and instruction; administration and personnel; support services, student, family and community services; and technology. Non-instructional support is addressed in the District Improvement Plan, keeping the District Mission Statement and the results of prior year’s data in mind; they develop comprehensive plans for the new school year. The District Improvement Plan for the 2008-09 fiscal year will be formulated by the DIC. The DIC will begin their planning meeting in September, 2008.]

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 person’s 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.

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PRINCIPLES
• • • • • • • • We will treat all people with dignity and respect. We will not compromise high expectations for students and staff. We will actively involve teachers in developing strategies to achieve district goals. We will focus all our resources on accomplishing our mission and objectives. We will make all decisions after thorough analysis of data and consequences. We will initiate and continue only those programs and services that are most effective in meeting district goals and supporting our mission. We will provide equitable educational opportunities for all students. We will live the character values we have adopted: pride, cooperation, responsibility, respect, integrity, service, and citizenship.

STRATEGIC OBJECTIVES
Each student in the Carrollton-Farmers Branch ISD will: • • • • Develop as a responsible individual, embodying and applying the district’s 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.

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b) Methods for addressing the needs of students for special programs, such as suicide prevention, conflict resolution, violence prevention, or dyslexia treatment programs. Dropout reduction. Integration of technology in instructional and administrative programs. Discipline management. Staff development for professional staff of the District. Career education to assist students in developing the knowledge, skills, and competencies necessary for a broad range of career opportunities. Accelerated education.

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 system’s essential purpose.

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TARGET AREAS

Title I --Targeted Assisted ( TA )
Must address the 8 components of a Targeted Assisted Program TA 1. Resources used to help children meet state academic achievement standards TA 2. Planning for identified students incorporated into existing school planning TA 3. Methods and strategies based on scientifically based research TA 4. TA program is coordinated with and supports regular educational programs TA 5. Highly qualified teachers TA 6. Professional Development TA 7. Increase Parental Involvement TA 8. Coordination of federal, state, and local services

Title I -- School-wide Components (TS)
TS 1. Comprehensive needs assessment TS 2. School-wide reform strategies TS 3. Highly qualified teachers TS 4. Professional development TS 5. Strategies to attract high-quality highly qualified teachers to high need schools TS 6. Parental involvement TS 7. Assisting preschool children in the transition from early childhood programs TS 8. Measures to include teachers in the decisions regarding use of academic assessments TS 9. Students difficulties identified on a timely basis TS10.Coordination and integration between federal, state, and local services

54

Executive Summary continued
The Standards-Based Instructional System (SBIS)
SBIS.1 SBIS.2 SBIS.3 SBIS.4 SBIS.5 SBIS.6 SBIS.7 SBIS.8 Clear, High Standards Fair Assessments Curriculum Framework Aligned Instruction Instructional Materials Safety Nets Professional Development Leadership

Principles of Learning (POL)
POL.1 POL.2 POL.3 POL.4 POL.5 Effort produces achievement. Learning is about making connections. We learn with and through others. Learning takes time. Motivation matters.

Principles of Teaching (POT)
POT.1 POT.2 POT.3 POT.4 POT.5 The teacher matters Focused teaching promotes accelerated learning. Clear expectations and continuous feedback activate learning. Good teaching builds on students’ strengths and respects individuals’ differences. Good teaching involves modeling what students should learn.

Principles of Curriculum (POC)
POC.1 POC.2 POC.3 The curriculum should focus on powerful knowledge. All students should experience a “Thinking Curriculum.” The best results come from having an aligned instructional system.

55

Executive Summary continued
District Goals
1. The Carrollton-Farmers Branch Independent School District will earn a Recognized rating from the Texas Education Agency. 2. The Carrollton-Farmers Branch Independent School District will improve ninth grade student academics success. 3. The Carrollton-Farmers Branch Independent School District will prepare all students to be college ready. 4. The Carrollton-Farmers Branch Independent School District will provide flexible learning opportunities for students and staff through technology. 5. The Carrollton-Farmers Branch Independent School District will pilot a two-way dual language program. Explanation of the TEKS SE numbers listed in the District Improvement Plan SMART GOALS The official numbering system for the Texas Essential Knowledge and Skill (TEKS) statements can be found by going to http://www.tea.state.tx.us/teks/index.html. This numbering system was determined by the Texas Administrative Code (TAC) that created the TEKS. For example the TEA TEKS number for the 8th grade mathematics TEKS “evaluate a solution for reasonableness;” is §111.24.b.8.2c. Because of the cumbersome nature of using these numbers most district curriculum divisions across the state have adopted a fairly consistent abbreviated form of the official TEKS numbering system which uses only the grade/course level and the Student Expectation (SE) number. Examples: The 8th grade mathematics TEKS §111.24.b.8.2c is usually written as 8.2C. The World Geography social studies TEKS §113.34.c.1b is usually written as WG.1B. In the DIP: In the example below from Language Arts the grade/course level is identified in the top row and the SE# is listed below.
11th Reading/vocabulary development. The student develops an extensive vocabulary. 10th 10th 9th 8th

6B-C

6B

6B

9B

So

6B

is commonly written as 10.6B and officially written as §110.32.b.6.b. 56

Executive Summary continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Math
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. 11th Grade 111.34b.G8 The student uses tools to determine measurements of geometric figures and extends measurement concepts to find perimeter, area, and volume in problem situations. (Proportional Reasoning) 11.34a.G11 The student applies the concepts of similarity to justify properties of figures and solve problems. (Proportional Reasoning) 111.22b, 8.14 Underlying processes and mathematical tools. The student applies mathematics to solve problems connected to everyday experiences, investigations in other disciplines, and activities in and outside of school
10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K

111.34 b.G.8

11.32g A.6

8.8B, C; 8.10 A,B

7.9A, B,C

6.4 A,B 6.8B

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

Executive Summary continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Reading, Writing, ELA
11th Reading/vocabulary development. The student develops an extensive vocabulary.
Reading/comprehension.

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

Executive Summary continued
SMART GOALS
75% of all subgroups will meet or exceed the standard for passing TAKS Science
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. 11th 10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K

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

Phys2 A Chem 2A Phys 2D Chem 2D

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

K.2 A K.2 D K.3 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

Executive Summary continued
Science TAKS Exit Level IPC 4A calculate speed, momentum, acceleration, work, and power in systems such as in the human body, moving toys, and machines Exit Level Bio 6A describe components of deoxyribonucleic acid (DNA), and illustrate how information for specifying the trait of an organism is carried in the DNA Exit Level IPC 8A distinguish between physical and chemical changes in matter such as oxidation, digestion, changes in states, and stages in the rock cycle Grade 8 TAKS 7.14B - analyze effects of regional erosion deposition and weathering These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. 11th 10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K

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

6.1 1A 6.1 1B 6.1 1C

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

5.7A 5.7C 5.7D

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

Executive Summary continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Social Studies
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. Focus in this area will be the Low SES and Hispanic subgroups. U.S. History World World History Geography US 8(B) pose and answer questions about geographic distributions and patterns shown on maps, graphs, charts, models, and databases. US 24(A) locate and use primary and secondary sources such as computer software, databases, media and news services, biographies, interviews, and artifacts to acquire information about the United States; US 24(B) analyze information by sequencing, categorizing, identifying cause-and-effect relationships, comparing, contrasting, finding the main idea, summarizing, making generalizations and predictions, and drawing inferences and conclusions; US 25(C) transfer information from one medium to another, including written to visual and statistical to written or visual, using computer software as appropriate; and US 26(A) use a problem-solving process to identify a problem, gather information, list and consider options, consider advantages and disadvantages, choose and implement a solution, and evaluate the effectiveness of the solution; US 26(B) use a decision-making process to identify a situation that requires a decision, gather information, identify options, predict consequences, and take action to implement a decision.
11B 21A

8th 7th 6th

5th 4th

3rd

2nd

1st

K

10B

8B

6B

6A, 6B

6A, 6B

5C

6A

5A

5A

25B

21B

30A 21A 21A

25A 22A

16C

17B 17B 15A

25C

23A

30B 21B 21B

25B 22B

16C

17D, 17C 15D 17E 17D

26D

23A

31C 22C 22C

6B 22C

17B

18B 18B

16B

27A

23C

32A 23A 23A

27A 24A

18A

19A 19A 17A

27B

23D

32B 23B 23B

27B 24B

18B

19B 19B

17B

61

Executive Summary continued
Carrollton-Farmers Branch Independent School District District AEIS Indicator Goals
2007 TAKS, PARTICIPATION, & ATTENDANCE DATA 2008 GOALS
ALL
STUDENTS
2007 Goal

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

100 99 100 97 100

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

99+ 99+ 99+ 99+ 99+

100 100 100 100 100

.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

96 100 99 100 98 100

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

Carrollton-Farmers Branch ISD Organization Chart 2008-2009

Superintendent Dr. Annette T. Griffin

Executive Secretary Superintendent Board of Trustees Sharon Scrivner

Secretary Superintendent Candy Smith

Assistant Superintendent Administration/ Personnel Dr. Bobby C. Burns

Assistant Superintendent Student, Family and Community Services Dr. Charles Cole

Assistant Superintendent Support Services Mark Hyatt, CPA

Assistant Superintendent Curriculum and Instruction Dr. Sheila Maher

Chief Information/ Technology Officer Dr. Andy Berning

Principals

Executive Director Public Info. Cindy Randle

Executive Dir. Personnel Director Personnel Executive Dir. Fine Arts Director Athletics

Executive Dir. Finance Executive Dir. Facilities Executive Dir. Purchasing Dir. Student Nutrition

Associate Principals Assistant Principals Counselors Librarians Teachers

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

CARROLLTON-FARMERS BRANCH ISD District Improvement Plan 2008-2009
[Please note: The District utilizes a District Improvement Committee (DIC) to develop all district goals and objectives. This team is made up of educators, parents, community members and administrators. They meet regularly to go over district data that addresses curriculum and instruction; administration and personnel; support services, student, family and community services; and technology. Non-instructional support is addressed in the District Improvement Plan, keeping the District Mission Statement and the results of prior year’s data in mind; they develop comprehensive plans for the new school year. The District Improvement Plan for the 2008-09 fiscal year will be formulated by the DIC. The DIC will begin their planning meeting in September, 2008.]

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 person’s 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

Organization Section continued
PRINCIPLES
• • • • • • • • We will treat all people with dignity and respect. We will not compromise high expectations for students and staff. We will actively involve teachers in developing strategies to achieve district goals. We will focus all our resources on accomplishing our mission and objectives. We will make all decisions after thorough analysis of data and consequences. We will initiate and continue only those programs and services that are most effective in meeting district goals and supporting our mission. We will provide equitable educational opportunities for all students. We will live the character values we have adopted: pride, cooperation, responsibility, respect, integrity, service, and citizenship.

STRATEGIC OBJECTIVES
Each student in the Carrollton-Farmers Branch ISD will: • • • • Develop as a responsible individual, embodying and applying the district’s 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

Organization Section continued
b) Methods for addressing the needs of students for special programs, such as suicide prevention, conflict resolution, violence prevention, or dyslexia treatment programs. c) Dropout reduction. d) Integration of technology in instructional and administrative programs. e) Discipline management. f) Staff development for professional staff of the District. g) Career education to assist students in developing the knowledge, skills, and competencies necessary for a broad range of career opportunities. h) Accelerated education. 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 system’s essential purpose.

66

Organization Section continued
TARGET AREAS
Title I --Targeted Assisted ( TA )
Must address the 8 components of a Targeted Assisted Program TA 1. Resources used to help children meet state academic achievement standards TA 2. Planning for identified students incorporated into existing school planning TA 3. Methods and strategies based on scientifically based research TA 4. TA program is coordinated with and supports regular educational programs TA 5. Highly qualified teachers TA 6. Professional Development TA 7. Increase Parental Involvement TA 8. Coordination of federal, state, and local services

Title I -- School-wide Components (TS)
TS 1. Comprehensive needs assessment TS 2. School-wide reform strategies TS 3. Highly qualified teachers TS 4. Professional development TS 5. Strategies to attract high-quality highly qualified teachers to high need schools TS 6. Parental involvement TS 7. Assisting preschool children in the transition from early childhood programs TS 8. Measures to include teachers in the decisions regarding use of academic assessments TS 9. Students difficulties identified on a timely basis TS10.Coordination and integration between federal, state, and local services

67

Organization Section continued
The Standards-Based Instructional System (SBIS)
SBIS.1 SBIS.2 SBIS.3 SBIS.4 SBIS.5 SBIS.6 SBIS.7 SBIS.8 Clear, High Standards Fair Assessments Curriculum Framework Aligned Instruction Instructional Materials Safety Nets Professional Development Leadership

Principles of Learning (POL)
POL.1 POL.2 POL.3 POL.4 POL.5 Effort produces achievement. Learning is about making connections. We learn with and through others. Learning takes time. Motivation matters.

Principles of Teaching (POT)
POT.1 POT.2 POT.3 POT.4 POT.5 The teacher matters Focused teaching promotes accelerated learning. Clear expectations and continuous feedback activate learning. Good teaching builds on students’ strengths and respects individuals’ differences. Good teaching involves modeling what students should learn.

Principles of Curriculum (POC)
POC.1 POC.2 POC.3 The curriculum should focus on powerful knowledge. All students should experience a “Thinking Curriculum.” The best results come from having an aligned instructional system.

68

Organization Section continued
District Goals
1. The Carrollton-Farmers Branch Independent School District will earn a Recognized rating from the Texas Education Agency. The Carrollton-Farmers Branch Independent School District will improve ninth grade student academics success. The Carrollton-Farmers Branch Independent School District will prepare all students to be college ready. The Carrollton-Farmers Branch Independent School District will provide flexible learning opportunities for students and staff through technology. The Carrollton-Farmers Branch Independent School District will pilot a twoway dual language program.

2.

3.

4.

5.

69

Organization Section continued
Explanation of the TEKS SE numbers listed in the District Improvement Plan SMART GOALS The official numbering system for the Texas Essential Knowledge and Skill (TEKS) statements can be found by going to http://www.tea.state.tx.us/teks/index.html. This numbering system was determined by the Texas Administrative Code (TAC) that created the TEKS. For example the TEA TEKS number for the 8th grade mathematics TEKS “evaluate a solution for reasonableness;” is §111.24.b.8.2c. Because of the cumbersome nature of using these numbers most district curriculum divisions across the state have adopted a fairly consistent abbreviated form of the official TEKS numbering system which uses only the grade/course level and the Student Expectation (SE) number. Examples: The 8th grade mathematics TEKS §111.24.b.8.2c is usually written as 8.2C. The World Geography social studies TEKS §113.34.c.1b is usually written as WG.1B. In the DIP: In the example below from Language Arts the grade/course level is identified in the top row and the SE# is listed below.
11th Reading/vocabulary development. The student develops an extensive vocabulary. 10th 10th 9th 8th

6B-C

6B

6B

9B

So

6B

is commonly written as 10.6B and officially written as §110.32.b.6.b.

70

Organization Section continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Math
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. 11th Grade 111.34b.G8 The student uses tools to determine measurements of geometric figures and extends measurement concepts to find perimeter, area, and volume in problem situations. (Proportional Reasoning) 11.34a.G11 The student applies the concepts of similarity to justify properties of figures and solve problems. (Proportional Reasoning) 111.22b, 8.14 Underlying processes and mathematical tools. The student applies mathematics to solve problems connected to everyday experiences, investigations in other disciplines, and activities in and outside of school
10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K

111.34 b.G.8

11.32g A.6

8.8B, C; 8.10 A,B

7.9A, B,C

6.4 A,B 6.8B

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

Organization Section continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Reading, Writing, ELA
11th Reading/vocabulary development. The student develops an extensive vocabulary.
Reading/comprehension.

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

Organization Section continued
SMART GOALS
75% of all subgroups will meet or exceed the standard for passing TAKS Science
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. Science TAKS 11th 10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K 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

Phys2 A Chem 2A Phys 2D Chem 2D

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

K.2 A K.2 D K.3 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

Organization Section continued
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. Science TAKS 11th 10th 9th 8th 7th 6th 5th 4th 3rd 2nd 1st K Exit Level IPC 4A calculate speed, momentum, acceleration, work, and power in systems such as in the human body, moving toys, and machines Exit Level Bio 6A describe components of deoxyribonucleic acid (DNA), and illustrate how information for specifying the trait of an organism is carried in the DNA Exit Level IPC 8A distinguish between physical and chemical changes in matter such as oxidation, digestion, changes in states, and stages in the rock cycle Grade 8 TAKS 7.14B - analyze effects of regional erosion deposition and weathering

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

6.1 1A 6.1 1B 6.1 1C

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

5.7A 5.7C 5.7D

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

Organization Section continued
SMART GOALS
90% of all subgroups will meet or exceed the standard for passing TAKS Social Studies
These objectives at the 11th grade level represent the skills most needed by our students upon graduation. The correlate SE's for the other grade levels have been included. Focus in this area will be the Low SES and Hispanic subgroups. U.S. History World World History Geography US 8(B) pose and answer questions about geographic distributions and patterns shown on maps, graphs, charts, models, and databases. US 24(A) locate and use primary and secondary sources such as computer software, databases, media and news services, biographies, interviews, and artifacts to acquire information about the United States; US 24(B) analyze information by sequencing, categorizing, identifying cause-and-effect relationships, comparing, contrasting, finding the main idea, summarizing, making generalizations and predictions, and drawing inferences and conclusions; US 25(C) transfer information from one medium to another, including written to visual and statistical to written or visual, using computer software as appropriate; and US 26(A) use a problem-solving process to identify a problem, gather information, list and consider options, consider advantages and disadvantages, choose and implement a solution, and evaluate the effectiveness of the solution; US 26(B) use a decision-making process to identify a situation that requires a decision, gather information, identify options, predict consequences, and take action to implement a decision.
11B 21A

8th 7th 6th

5th 4th

3rd

2nd

1st

K

10B

8B

6B

6A, 6B

6A, 6B

5C

6A

5A

5A

25B

21B

30A 21A 21A

25A 22A

16C

17B 17B 15A

25C

23A

30B 21B 21B

25B 22B

16C

17D, 17C 15D 17E 17D

26D

23A

31C 22C 22C

6B 22C

17B

18B 18B

16B

27A

23C

32A 23A 23A

27A 24A

18A

19A 19A 17A

27B

23D

32B 23B 23B

27B 24B

18B

19B 19B

17B

75

Organization Section continued
Carrollton-Farmers Branch Independent School District District AEIS Indicator Goals
2007 TAKS, PARTICIPATION, & ATTENDANCE DATA 2008 GOALS
ALL
STUDENTS
2007 Goal

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

100 99 100 97 100

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

99+ 99+ 99+ 99+ 99+

100 100 100 100 100

.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

96 100 99 100 98 100

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

Organization Section continued Descriptions of Organization Units
Office of the Superintendent: The Superintendent is responsible for the coordination of the overall administration of the school district and liaison with the Board of Trustees. Assistant Superintendent Administration/Personnel: This division oversees and manages district policies and procedures; directs district compliance with public information requests and open meetings requirements; has responsibility for administrator recruitment, and employment; coordination of all personnel policies and practices: employment (application), employment, and post employment; oversees Fine Arts and Athletic programs for the district; and reviews, manages, and recommends compensation for employees. Assistant Superintendent Student, Family and Community Services: The Student, Family & Community Services Division works to ensure that every student is successful in CFB ISD. Through the PTA, various community agencies, business leaders, and the schools, SF&CS is able to connect families to the resources that will help them in the education process. This partnership is especially beneficial in finding ways to assist families in overcoming difficult situations or unusual circumstances. SF&CS manages the district’s student registration process, student attendance, student discipline as well as counseling and student health services. Student, Family and Community Services also administers the national, state and district accountability system. Through a comprehensive assessment program for all students, SF&CS provides information and data analysis for all CFB stakeholders. This data is the foundation of educational decisions that impact the instructional program of the students in CFB. The mission of the Division of Student, Family and Community Services is to work with students, families, schools, and the community with opportunities that enrich a student’s success in school. Assistant Superintendent Support Services: This division provides all of the business support activities for the school district. Such activities include accounting, budget, finance, maintenance, purchasing, transportation, food service and construction. Assistant Superintendent Curriculum and Instruction: The curriculum and instruction division is responsible for providing district curriculum documents based on the TEKS that identify specific knowledge and skills students will acquire by grade level and subject area. The division designs assessments and facilitates meetings to assure alignment of the written, taught and tested curriculum. The C&I division also is involved in regularly scheduled and ongoing study of the curricula designed to support collaborative planning and focus on student learning. Chief Information/Technology Officer: The Technology Division is responsible for supporting instructional, media, and business technology applications. The Division also supports telecommunications systems including voice, video, data, and Internet applications.

77

Organization Section continued
Executive Director Public Information: The Office of Public Information promotes positive public relations between the school district and the community and within the school district. The office provides timely information to staff, faculty, students, parents and the community through print, broadcast and electronic mediums.
Organizational Unit Office of Superintendent Assistant Superintendent Administration/Personnel Assistant Superintendent Student, Family & Community Services Assistant Superintendent Support Services Funding Source General Fund General Fund General Fund General Fund Food Service Fund Construction/Capital Fund General Fund General Fund General Fund

Assistant Superintendent Curriculum & Instruction Chief Information/Technology Officer Executive Director Public Information

78

Organization Section continued
SUMMATIVE MEASURE: All students will: • Pass their respective grade level TAKS All campuses will: • Meet or exceed the state’s number of commended students on TAKS • Receive a Recognized or Exemplary accountability rating from TEA The district will: • Receive a Recognized accountability rating from TEA • Have a minimum of 15 National Merit Semifinalists
ASSESSMENT
TIMELINE RESPONSIBLE PERSON (S) Sheila Maher COST/ RESOURCE (S)

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.

CARROLLTONFARMERS BRANCH ISD DISTRICT IMPROVEMENT PLAN 2007-2008

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

X

POT 1.2 POL 4 SBIS 1.7 TA6 POT 2.3.4.5 SBIS 2.4.6 TS2

Implement Instructional Coaching at the Elementary Level

Training and Coaching activities – July 2007May 2008 July 2007 – May 2008

Sheila Maher

X

X

X

SBIS 7.8 TA6 TS4

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

June 2007 – February 2008

Sheila Maher

$107,000

79

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

X

X

SBIS 4 POL 2 POT 2

Lead appraiser conferences with principals’ work groups Written RTI report

August 2007 – May 2008

Sheila Maher

X

X

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

2007-2008 school year

Holly Barber

Feedback from CST; TAKS data Student success as evidenced by GPA, TAKS, Dual Credit earned Successful student participation; Grades, Dual Credit earned

2007-2008 school year May 2008

Sheila Maher Sheila Maher $400,000

X

X

X

X

X

X

X

X

X

X

X

SBIS 1.3 Pol 2 POC 1.2 POL 3 POT 3 SBIS 1.4 Pol 2 POC 1.2 POL 3 POT 3

X

X

X

SBIS 1. 4 POL 2.3 POT 3.5

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

September 2007 – July 2008

Beth Bos

$7,500

September 2007 – July 2008

Beth Bos

$7,500

September 2007 – July 2008

Beth Bos

80

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

Pam Smith

X

SBIS.5 POC.2

September 2007 – May 2008

Pam Smith

Training and materials

X

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

September 2007 – May 2008

Pam Smith

Training and materials

X

POT 1.3 SBIS 4.7 POC 2.3 TS4 TA4

September 2007 – July 2008

Sharon Hull –
Elementary

Training

Shirley Wright Secondary

X

POT 1.3 SBIS 4.7 POC 2.3 TS4 TA4

Provide training and support the use of My Access. Develop lessons via My Access and other resources to focus on integrating

September 2007 – July 2008

Shirley Wright

Training

81

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

POT 1.3 SBIS 4.7 POC 2.3 TS4 TA4

Develop curriculum based on UbD format and train teachers to use the new format

September 2007 – July 2008

Sharon Hull –
Elementary

Training

Shirley Wright Secondary

X

POT 1.3 SBIS 4.7 POC 2.3 TS4 TA4

Conduct walk throughs and provide feedback to teachers and principals

September 2007 – July 2008

Sharon Hull –
Elementary

Training

Shirley Wright Secondary

X

POT 1.3 SBIS

Conduct model lessons in the classroom and

September 2007 – July

Sharon Hull –

Training

82

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S) Elementary Shirley Wright Secondary

COST/ RESOURCE (S)

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

X

SBIS 1.3.4.5.6 POL 1.2 POT 2.4 POC 1 SBIS 4.7 POL 3 POC 3

X

X

POL 2.5 Pot 4

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

November Benchmarks, TAKS, Observations Ongoing

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

X

X

X

SBIS 1.2 Pol 1 POT 3 POC 1.2.3 TA 3.4

Development: SeptemberOctober; Delivery: NovemberMarch September 2007 – May 2008

John David

Susan Shipp

Aware Data program

83

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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 SE’s 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

X

X

September 2007 – May 2008

Susan Shipp

X

X

X

Provide scientific probeware training for Chemistry and Physics teachers

Training agenda; sign-in sheets; implementation in the classroom

Training – September 2007 – June 2008

Susan Shipp

$2,000 District funding

X

X

Provide E-Path diagnostic TAKS Exit Science online program for all high school TAKS classes

X

X

X

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

Provide coaching and instructional support for teachers at selected schools

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

October 2007 – May 2008

Susan Shipp

$5,000 District funding

August 2007 – May 2008

Susan Shipp

District and Title 1 funding of salaries

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

Second Grade – December 2007 – May 2008 Sixth Grade – January

Mark
Schallhorn

84

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

X

POT 1.3 SBIS 7.8 TA 3.5.6

X

X

POT 1 SBIS 7.8 TA 3.5.6

X

X

X

POT 1.3 SBIS 7.8 TA 3.5.6

X

X

X

POT 2.4.5 POL 1-5 SBIS 1.5.6 TA 2.3.7

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

August 2007 – May 2008

Elsa Anderson

$350 stipend per teacher, professiona l books and training $7,000 total

August 2007 – July 2008

Elsa Anderson

Materials, training $2,000

Focused walkthroughs using the ESL Protocol at the pilot schools. ELL achievement in content classes demonstrated through test data

August 2007 – July 2008

Elsa Anderson

Materials, training $12,000

Ongoing communication between teachers, campus administrators and coordinator; professional development, monitoring,

August 2007 – May 2008

Elsa Anderson

Materials, training $4,000

85

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

X

X

X

X

X

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

Monthly log of campus visits and modeling of scientifically based research

June 2007

Isabella Hinojosa

Title III $55,000

X

BILESL TA 2.8 TS10

Implement programs that provide support for students at risk of dropping out of school or not achieving the state’s 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

August 2007 – July 2008

Isabella Hinojosa

State Compensatory Education

Testing Center log of students tested at elementary campuses with Woodcock-Muñoz

May 2007

Isabella Hinojosa

Title III Immigrant $20,000

86

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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 state’s colleges and/or universities Log of scholarships and acceptance letters Previous year’s TAKS, student achievement, staff training

May 2007

Isabella Hinojosa

Title III $45,000

X

X

TS 1-10 TA 1-8

Fund supplemental academic and support programs on campuses that meet Title 1 qualification (35% and above lowsocioeconomic status)

POT 3.4 DOC 2

POL 11 POT 4 SBIS 2

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”

Implementation observed and monitored

Annual review of success indicators such as TAKS, AYP, completion rates, attendance 2007-2008 school year

Isabella Hinojosa

Title 1 Funds $3,164,825

Elaine Waddill

Training attendance for all diagnosticians; Directors observations and review of assessments Training attendance; implementation of strategies in classroom

2007-2008 school year

Margie Gunther

SBIS 2.6 POL 2

SBIS 3.5.7 POT 1.2.4.5 POL 4 POC 3 SBIS 1.3.4 POL

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

2007-2008 school year

Elaine Waddill

QRI results for program monitoring

2007-2008 school year

JoBetsy Smith

Analyze District Campus Reports

2007-2008 school year

JoBetsy Smith

87

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

1 2 3 4 5
1.4.5 POT 1.2.3 POC 3 SBIS.7 teachers using My Access

X

Conduct professional development for teachers to assist in differentiating their instruction

X

SBIS.1. 2.3.4.5.7 POC 1.2.3

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

X

SBIS 1.2.3.4.5 .7 POC 1.2.3

X

SBIS 3.5 POC 1.2.3

X

SBIS 1.3.5 POC 1.2.3

X

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

October 2007 – July 2008

Gerry
Charlebois

$5,000

2007-2008 school year

Gerry
Charlebois

$85,000

2007-2008 school year

Gerry
Charlebois

$100,000

October 2007 – July 2008

Gerry
Charlebois

$8,000

October 2007 – July 2008

Gerry
Charlebois

$8,000

October 2007 – July 2008

Gerry
Charlebois

Training

88

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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

X

TA 1.4.7 TS 10 POL 2

Lesson plans Participants evaluations Record of activities Bridges data

Ongoing

Paul Beeler

Local, State and Federal – $55,000

X

SBIS 6 TA 2 TS 9 POT 4

TAKS results Number of participants

Ongoing

Paul Beeler

Federal $45,000

X

TA 1

Classroom presence of computers

Completed by July 1, 2008

Doug Brubaker

$3,200,000

89

Organization Section continued
DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S) Barry Dodson

COST/ RESOURCE (S)
$1,200,000

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

X

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

X

X

TS 6 TA 7

X

X

TS 9

X

X

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

Cathy Webb Janet Beeler

$55,000

State Compensatory Education $146,084

Kim Holland Melva Codina

Personnel payroll Web site Parent meeting

X

X

X

TS 6 TA 7

X

X

X

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

Ongoing with semester and annual aggregate reports

Kim Holland

State Compensatory Education $50,000 Title 1

X

Reduce the use of temporary classrooms by completing building

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

September 2007 – June 2008 Six year program through 2013

Terri Lyons Johnny Hibbs

District Funds $10,000 Net cost savings

August 2008

Johnny Hibbs

$250,000

August 2008

Mark Hyatt

2003 District Bond

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DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S) Program

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

X

January 2009

Bonnie Halsey

X

Monitor and adjust spending patterns to meet state spending requirements

Develop District budgets to maximize an emphasis on direct instructional cost and address state spending targets

Three year phase-in implementation

Bonnie Halsey

X

X

TS 5

Advertise in national publications in an effort to attract highly qualified teachers

X

TA 5 TS 3

X

TA 5 TS 3

X

X

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

Certification tracking and HQ tracking documentation maintained in HR

Ongoing

Mary Hopkins Trini Garza

Track number of teachers who take the TExES examinations and are reimbursed for the costs

Ongoing 2007-2008

Mary Hopkins

Title II $4,000

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DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S) Mary Hopkins

COST/ RESOURCE (S)

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

X

X

TA 5 TS 3

October through May

Trini Garza

Title II $3,000

X

X

TA 5 TS 3.5

Maintain records of teachers employed through Texas Teaching Fellows

October 2007

Trini Garza

X

X

TA 5 TS 3.5

X

X

TS 5

X

X

TA 5 TS 3

X

X

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

October 2007 – June 2008

Mary Hopkins

Title II $4,000

October 2007

Trini Garza

Number of accurate Principal Attestation forms compared to Human Resource HQ data per campus

August 2007 – May 2008

Bobby Burns

Program evaluation

September 2007 – Ongoing

Trini Garza

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DISTRICT GOALS
goal definitions page 69

TARGET AREA
Pgs 67-68

ACTION STRATEGY

FORMATIVE MEASURE

ASSESSMENT
TIMELINE

RESPONSIBLE PERSON (S)

COST/ RESOURCE (S)

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 state’s 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

X

X

TS 5

Number of exemption of tuition forms for qualified employees which are received from the Texas High Education Coordinating Board

October 2007 – June 2008

Trini Garza

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Financial Structure and Basis of Accounting
Description of Entity
The Carrollton-Farmers Branch ISD is an independent public educational agency operating under applicable laws and regulations of the State of Texas. A seven member Board of Trustees elected to staggered three-year terms by the District’s residents autonomously govern the District. The Carrollton-Farmers Branch ISD Board of Education (“Board”) is the level of government, which has oversight responsibility and control over all activities related to public school education within the District. The District receives funding from local, state and federal government sources and must comply with all the requirements of these funding source entities. However, the District is not included in any other governmental “ reporting entity” as defined in generally accepted accounting principles. The public elects board members who have decisionmaking authority, the power to designate management, the ability to significantly influence operations and primary accountability for fiscal matters. The Texas Education Agency and Southern Association of Colleges and Schools provide the District’s K-12 education accreditation. Enrollment in the District’s 4 high, 6 middle, 27 elementary, and alternative or special program centers is estimated to be 26,589 for the 20082009 budget year. 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. Demographic information for the largest of these cities is included below. City of Carrollton Population 122,269; Male 50.5%, Female 49.5% Population by Race White 74.6% Black 7.2% American Indian .2% Asian or Pacific Islander 12.8% Other Race 3.6% Two or more races 1.6% Median age 32.9 18 years and over 70.8% 21 years and over 66.7% 62 years and over 8.7% 65 years and over 6.1% Area 36.6 square miles Average household size 2.98; average family size 3.62

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The U. S. Census now considers “Hispanic” to be an ethnicity and not a race. Consequently all racial categories include some individuals who identify themselves ethnically as Hispanic. Hispanic count as of 2006 American Community Survey, 34,985. Source: 2006 American Community Survey, Texas Regional Almanac web page City of Dallas Population 1,192,538; Male 51.5%, Female 48.5% Population by Race White 52.9% Black 24.2% American Indian .4% Asian or Pacific Islander 2.4% Other Race 18.9% Two or more races 1.2% Median age 31.9 18 years and over 72.9% 21 years and over 68.9% 62 years and over 10.3% 65 years and over 8.3% Area 384.7 square miles Average household size 2.66; average family size 3.5 The U. S. Census now considers “Hispanic” to be an ethnicity and not a race. Consequently all racial categories include some individuals who identify themselves ethnically as Hispanic. Hispanic count as of 2006 American Community Survey, 513,739. Source: 2006 American Community Survey, Texas Almanac web page City of Farmers Branch Population 28,325; Male 51.1%, Female 48.9% Population by Race White 78.7% Black 2.5% American Indian .3% Asian or Pacific Islander 3.8% Other Race 12.6% Two or more races 2.1% Median age 30.5 18 years and over 73.7% 21 years and over 69.6% 62 years and over 13.9% 65 years and over 11.5% Area 12.1 square miles Average household size 2.87; average family size 3.31

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The U. S. Census now considers “Hispanic” to be an ethnicity and not a race. Consequently all racial categories include some individuals who identify themselves ethnically as Hispanic. Hispanic count as of 2000 census, 10,640. Source: City of Farmers Branch, Texas Almanac web page City of Irving Population 205,920; Male 52.1%, Female 47.9% Population by Race White 68% Black 12.5% American Indian .9% Asian or Pacific Islander 10.3% Other Race 6.8% Two or more races 1.5% Median age 30.4 18 years and over 72.8% 21 years and over 68.6% 62 years and over 7.7% 65 years and over 6.2% Area 67.6 square miles Average household size 2.73 average family size 3.42 The U. S. Census now considers “Hispanic” to be an ethnicity and not a race. Consequently all racial categories include some individuals who identify themselves ethnically as Hispanic. Hispanic count as of 2006 American Community Survey, 85,960. Source: 2006 American Community Survey, Texas Almanac web page

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Selected Employers in the District
Employer
International Business Machines Carrollton-Farmers Branch ISD Otis Engineering SGS - Thompson City of Carrollton Arrow Industries Westcott Communications T.D. Mechanical Omega Optical Foxmeyer Drug Home Interiors & Gifts Hilton Corporation Forney Engineering Ford Motor Company Leather Center Merico Inc.

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

Approximate Number of Employees
3,700 3,641 2,000 907 875 300 800 600 600 600 500 500 450 330 300 200

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

Carrollton-Farmers Branch ISD 2008 Tax Roll Principal Taxpayers
Percent of Total Taxable Taxable Assessed Valuation Assessed Valuation Rank $189,423,120 $131,770,420 $122,338,140 $110,872,044 $100,874,505 $98,171,783 $95,910,590 $85,959,296 $84,186,746 $81,067,890 $1,100,574,534 1.24% 0.86% 0.80% 0.73% 0.66% 0.64% 0.63% 0.56% 0.55% 0.53% 7.22% 1 2 3 4 5 6 7 8 9 10

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

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CFB ISD offers a comprehensive instructional program from pre-kindergarten through grade 12. The Texas Education Agency accredits all schools in the District. Along with the regular curriculum, CFB ISD offers gifted and talented, advanced placement, career and technology education, services for children with disabilities from birth through 22 years of age, and bilingual education programs. The District has one of the leading technology programs in the state. All campuses are connected to a wide-area network and have direct Internet access. The broad range of elective courses and extracurricular activities includes athletics, fine arts, intern work experience, and special-interest activities. Other programs include drug awareness, research skills, environmental topics, and advanced technology and after-school enrichment. During the summer, students participate in a variety of summer recreation programs and summer school academic and enrichment courses. A large community education program provides academic and enrichment opportunities for adults and youngsters.

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.

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The Carrollton-Farmers Branch Independent School District does not distinguish between Basis of Budgeting and Basis of Accounting. The principles set forth as the Basis of Accounting are observed in the budgeting process. All of the Carrollton-Farmers Branch ISD budgeted funds are maintained on a Modified Accrual basis. Revenues are recognized when measurable and available to be used to pay liabilities. General Fund The General Fund is used to account for all financial transactions not properly includable in other funds. The principal sources of revenue include local property taxes, state reimbursement for professional salaries and other operating expenditures, and interest on fund investments. Expenditures include all costs necessary for the daily operation of the schools. Special Revenue Funds Special Revenue Funds are used to account for funds awarded to the District for the purpose of accomplishing specific educational tasks as defined by grantors in contracts or other agreements. Food Service Fund The Food Service Fund is used to account for the District’s Food Service Program, including local, state, and federal revenue sources and all costs associated with the operation of the program. Debt Service Fund The Debt Service Fund is used to account for the payment of interest and principal on all bonds of the District. The primary sources of revenue for the debt service fund are local property taxes and the state Instructional Facilities Allotment. The Texas Education Agency does not require annual adopted budgets for the Capital Projects Fund and for Special Revenue Funds (with the exception of the Food Service Fund listed above). Capital Project Fund A capital projects fund is a governmental fund that must be used to account, on a project basis, for projects financed by the proceeds from bond issues, or for capital projects otherwise mandated to be accounted for in this fund. The capital projects fund utilizes the modified accrual basis of accounting.

Classification of Revenues and Expenditures
Section 44.007 of the Texas Education Code requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform to Generally Accepted Accounting Principles (GAAP) as applied to governmental units in

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conjunction with the Texas Education Agency’s Financial Accountability System Resource Guide (FAR). The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. This section further requires that a report be provided at the time the school district budget is filed, showing financial information sufficient to enable the State Board of Education to monitor the funding process, and to determine educational system costs by school district, campus, and program.

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.

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District revenues are classified by fund and object or source. There are three major sources: local sources, state sources, and federal sources. Expenditure budgets are legally adopted at the fund and function level. However, within this document we have included several additional presentations of expenditures. These presentations segregate expenditures by either organization or by major object. Major object codes are used to describe the type of items purchased or services obtained. The major object codes used in this document are: payroll and related costs, purchased and contracted services, supplies and materials, other operating expenditures, debt service, and capital outlay. Fund codes have been previously described. The following is a description of the function codes used throughout this document.

Relationship of Organizational Units
The organizational chart (located at the beginning of this section) and personnel units have been coded with the appropriate function, and a description of those functions has been listed on the following pages. These function codes also pertain to the expenditure information presented in the Financial Plan Section of this book. CODE 10 11 FUNCTION TITLE Instruction and Instructional Related Services Instruction This function is used for activities that deal directly with the interaction between teachers and students. This function includes expenditures for direct classroom instruction and other activities that deliver, enhance, or direct the delivery of learning situations to students. Expenditures for the delivery of instruction in regular program basic skills, bilingual programs, compensatory, remedial or tutorial programs, gifted and talented educational programs, and vocational education programs are classified in function 11. For example, function 11 includes classroom teachers, teacher aides, and graders, but does not include curriculum development (13) or principals (23). Instructional Resources and Media Services This function is used for expenditures that are directly and exclusively used for resource centers, establishing and maintaining libraries, and other major facilities dealing with educational resources and media. For example, function 12 includes librarians, but does not include textbooks (11) or reference books in the classroom (11). Curriculum Development and Instructional Staff Development This function is used for expenditures that are directly and exclusively used to aid instructional staff in planning, developing, and evaluating the process of

12

13

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providing learning experiences for students. This function also includes expenditures related to research and development activities that investigate, experiment and/or follow-through with the development of new or modified instructional methods, techniques, procedures, service, etc. For example, this function includes staff that research and develop innovative, new, or modified instruction and staff who prepare in-service training for instructional staff, but does not include salaries of instructional staff when attending in-service training (11 or 12). 20 21 Instructional and School Leadership Instructional Leadership This function encompasses those district-wide activities, which have as their purpose managing, directing, and supervising the general and specific instructional programs and activities. For example, function 21 includes instructional supervisors, and Associate Superintendent for Instruction, but does not include principals (23). School Leadership This function includes expenditures for directing, managing, and supervising a school. It includes salaries and supplies for the principal, assistant principal, and other administrative and clerical staff, including attendance clerks. Support Services – Student 31 Guidance, Counseling, and Evaluation Service This function includes expenditures for testing and assessing students’ abilities, aptitudes, and interests with respect to career and educational goals and opportunities. It includes psychological services, testing, and counseling. Social Work Services This function includes expenditures, which directly and exclusively promote and improve school attendance. Examples include visiting teachers, home aides, and truant officers. Health Services This function embraces the area of responsibility providing health services, which are not a part of direct instruction. It includes medical, dental, and nursing services. Student Transportation This function includes the cost of providing management and operational services for transporting students to and from school. Function 34 includes transportation

23

30

32

33

34

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supervisors and bus drivers, but does not include field trips (11) or student organization trips (36). 35 Food Services This function includes the management of the Food Service program at the schools and the serving of meals, lunches, or snacks in connection with school activities. Function 35 includes salaries for cooks and food purchases, but does not include concession stands (36). Extracurricular Activities This function incorporates those activities, which are student, and curricular related, but which are not necessary to the regular instructional services. Examples of cocurricular activities are scholastic competition, speech, debate, and band. Examples of extracurricular activities are football, baseball, etc. and the related activities (drill team, cheerleading) that exist because of athletics. Function 36 includes athletic salary supplements paid exclusively for coaching, directing, or sponsoring extracurricular athletics, but does not include salaries for teaching physical education (11). Administrative Support Services 41 General Administration This function includes expenditures incurred for the overall administrative responsibilities of the school district. It includes expenditures for the school board, superintendent’s office, tax office, personnel services, financial services, and administrative attendance personnel. Support Services – Non-Student Based 51 Maintenance This function deals with expenditures made to keep buildings, grounds, and equipment safe for use and in efficient working condition. Examples include janitors, facility insurance premiums and utilities. Security and Monitoring Services A function for which expenditures are directly and exclusively for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location. Examples include security guards, crossing guards and police. Data Processing Services Non-instructional data processing services which include computer facility management, computer processing, systems development, analysis and design.

36

40

50

52

53

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Personal computers (PC’s) that are stand-alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. 60 61 Ancillary Services Community Services This function encompasses all other activities of the school district, which are designed to provide a service or benefit to the community as a whole or a portion of the community. Examples would include recreation programs, public library services, and parenting programs. Debt Service 71 Debt Service This function includes expenditures for bond and lease purchase principal, and all types of interest paid. Capital Outlay 81 Facilities Acquisition and Construction This function includes the acquisition of land and buildings, the remodeling of buildings and additions to buildings, and installation and extension of service systems and other build-in systems. Intergovernmental Charges 91 Contracted Instructional Services Between Public Schools This function code is used for expenditures that are for (1) Obtaining instructional services from another public school for grade levels not served in a school district under Section 25.039 TEC. (2) Providing financial resources for services to another public school through a contract for education of nonresident students under Subchapter E, Chapter 41, TEC. (3) Purchasing attendance credits from the state under Subchapter D, Chapter 41, TEC. Incremental Costs Associated with Chapter 41, TEC, Purchase or Sale of Weighted Average Daily Attendance (WADA) This function code is used for expenditures that are for the purpose of positioning a school district with excess wealth per WADA to purchase attendance credits either form the state or from other school district(s).

70

80

90

92

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95 Payments to Juvenile Justice Alternative Education Programs This function is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs. Payments to Tax Increment Fund This function code is used for expenditures that are for the purpose of providing financial resources paid into a tax increment fund under Chapter 311, Tax Code. Other Intergovernmental Charges This function code is used to record other intergovernmental charges not defined above. Examples would be amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property. This is a new definition for the 2008-09 fiscal year.

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Significant Financial Policies and Procedures
The following financial policies and procedures of the District significantly influence the development of the annual budget. Balanced Budget The District’s Board of Trustees are committed to having a balanced budget (revenue = expenditures per fund) under normal circumstances. When unforeseen circumstances require the District to adopt a budget that is not balanced, full disclosure of the circumstances surrounding the decision are itemized for all interested parties in budget documents, such as this one. Further, plans for balancing future budgets are also disclosed and timelines developed for implementing the plan. Cash Management The District’s cash management goals are safety, liquidity and yield. Specifically: • Ensure proper collateralization of deposits; • Ensure adequate balances to cover cash disbursement needs; • Maximize interest earnings while, at the same time, maximizing safety and liquidity; • Minimize bank charges. These goals are accomplished by keeping bank balances as low as possible through transferring all available dollars into either an investment pool used by the District, (TexPool) or investing the available dollars in other types of investments. The district also has an investment advisor who reviews our investments on a quarterly basis and makes recommendations as to types of investments such as commercial paper, government backed bonds, etc. Cash balances are monitored daily by the District through on-line banking. Using this system allows accounting personnel to minimize bank balances by only transferring into the accounts the funds necessary to cover the dollar amount of checks that are anticipated to be presented to

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the bank each day. This keeps the low interest bearing bank balances at a minimum, thus maximizing interest earnings through use of investment pools and other investments. Investment Policies The Board of Trustees has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act of 1995 (and amended by the legislature in 1997). This policy authorizes the District to invest in obligations of the U. S. Treasury, the State of Texas, or certain U. S. Agencies, certificates of deposit, repurchase agreements, commercial paper, money market, no-load mutual funds, and public funds investment pools as permitted by Chapter 2256, Texas Government code. The main goal of the investment program is to ensure its safety, as well as to maximize financial returns within current market conditions in accordance with the District’s investment policy. Assets of the District shall be invested in instruments whose maturities do not exceed two years from the time of purchase. The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and financial institutions to reduce risk of loss. Monitoring is performed quarterly as investment reports are submitted to the Board of Trustees for review. In addition, the District’s investment officer annually presents a comprehensive report on the investment program and investment activity. Also, as mentioned earlier, the District contracts with a qualified investment advisor who reviews CFB ISD’s investments, making investment recommendations when they feel it is appropriate. Debt Administration Debt Service is a major area of cost due to the District’s building program, which is primarily financed by the sale of general obligation bonds. The graph on the next page depicts that in 2008-09, the ratio of net bonded debt to Assessed Value for the District is 2.49%. Educational 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.

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RATIO OF NET BONDED DEBT TO TAXABLE ASSESSED VALUATION
(*budgeted)

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 District’s bonds presently carry a favorable rating of Aaa with Moody’s Investment Service and AAA Standard and Poor’s (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 District’s 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

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School District Retiree Health Plan Plan Description. The Carrollton-Farmers Branch ISD contributes to the Texas Public School Retired Employees Group Insurance Program (TRS-Care), a cost-sharing multiple-employer defined benefit post-employment health care plan administered by the Teacher Retirement System of Texas. TRS-Care Retired Plan provides health care coverage for certain persons (and their dependents) who retired under the Teacher Retirement System of Texas. The statutory authority for the program is Texas Insurance Code, Chapter 1575. Section 1575.052 grants the TRS Board of Trustees the authority to establish and amend basic and optional group insurance coverage for participants. The TRS issues a publicly available financial report that includes financial statements and required supplementary information for the TRS-Care. That report may be obtained by visiting the TRS web site at www.trs.state.tx.us, by writing to the Communications Department of the Teacher Retirement System of Texas at 1000 Red River Street, Austin, Texas 78701, or by calling 1-800-223-8778. Funding Policy. Contribution requirements are not actuarially determined but are legally established each biennium by the Texas Legislature. Texas Insurance Code, Sections 1575.202, 203, and 204 establish state, active employee, and public school contributions, respectively. The State of Texas and active public school employee contribution rates were 1.0% and 0.65% of public school payroll, respectively, with school districts contributing a percentage of payroll set at 0.55% for fiscal years 2008, 2007 and 2006. Per Texas Insurance Code, Chapter 1575, the public school contribution may not be less than 0.25% or greater than 0.75% of the salary of each active employee of the public school. For the years ended August 31, 2008, 2007, and 2006, the State’s contributions to TRS-Care were $1,514,368, $1,419,363, and $1,292,871, respectively, and the school district’s contributions were $832,903, $780,650 and $711,079, respectively, which equaled the required contributions each year. Independent Audit and Financial Reporting In accordance with Section 221.256, Texas Education Code, public school districts in Texas shall have their accounts audited annually. The audit shall be made on an organization–wide basis, and shall involve all fund types and account groups of the school district. In addition to meeting the requirements set forth in State statutes, the audit is also designed to meet the requirements of the federal Single Audit Act of 1984 and the related provisions of OMB Circular A-133 “Audits of State, Local Governments, and Non-Profit Organizations.” Once the annual audit is complete, the Annual Financial Report is prepared and submitted to the Texas Education Agency for review. The Annual Financial Report is designed to meet the specific monitoring needs of the Texas Education Agency. Thus, a Comprehensive Annual Financial Report, conforming to the standards of both the Association of School Business Officials International and the Government Finance Officers Association, is also prepared to better serve the needs of taxpayers and other financial statement users. To date, the district has received financial reporting awards from the Association of School Business Officials International and the Government Finance Officers Association since 1976.

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The Carrollton-Farmers Branch School District Board Policy Manual is available through the Texas Association of School Boards Policy on Line at: www.tasb.org/policy/pol/private/057903/pol.cfm?toc=c

Budget Policies and Development Procedures
The state, the Texas Education Agency (TEA), and each local district formulate legal requirements for school district budgets. Legal Requirements Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in Texas school districts. The following items summarize the legal requirements from the code. • The Superintendent is the budget officer for the District and prepares or causes the budget to be prepared. • The district budget must be prepared by a date set by the State Board of Education, currently August 20. • The President of the Board of Trustees must call a public meeting of the Board of Trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting. • No funds may be expended in any manner other than as provided for in the adopted budget. The Board does have the authority to amend the budget or adopt supplementary emergency budgets to cover unforeseen expenditures. • The budget must be prepared in accordance with GAAP (Generally Accepted Accounting Principles) and State guidelines. • The budget must be legally adopted before the adoption of the tax rate. Annual budgets must be prepared for the following funds: General Fund, Debt Service Fund, and the Food Service Special Revenue Fund.

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Budget Development Process Teachers, principals, community members, and other staff of the District, under the direction of the Assistant Superintendent of Support Services, Executive Director of Finance and the Superintendent develop the budget. All expenditure allocations are determined based on projected revenue from State and local sources with the goals of maintaining an appropriate fund balance and combined tax rate while still meeting the District’s educational goals. The budget process begins with the development of the Long-Range Plan that is presented to the Board of Trustees. The enrollment projections contained in this plan form the basis for significant budgetary decisions including per pupil allocations to each campus, instructional staffing allocations, and other required service levels. Once the Long-Range Plan is approved, the Board of Trustees can begin discussions concerning budget strategies and priorities, and establish the budget calendar. The Executive Director of Finance prepares revenue projections for all funds. These projections are based on enrollment projections, estimates of local tax revenue, State funding formulas, and other significant factors. The State funding formulas are extremely complex. This complexity is compounded by changes that the Legislature regularly makes when they meet every other year to consider changes to the State Funding formula and other issues. Salaries and benefits comprise approximately 72.82% of the annual General Fund operating budget. Therefore, the Board of Trustees gives careful consideration to staffing allocations for both instructional and non-instructional positions. The Assistant Superintendent for Administration evaluates additional personnel units and, after extensive review and analysis, recommendations are presented to the Board of Trustees. Personnel units are allocated to each campus based on projected student enrollment following State mandated ratios, as applicable. The budget amounts are then developed for each position based on the average cost of employees currently filling each position. Supplemental pay is approved on a year–to–year basis and does not become part of the base salary of an employee. A salary supplement may be increased, decreased, or eliminated as the Board of Trustees determines is in the best interest of the District. In order to decentralize the budget process for non-payroll related budget items, site-based decision making teams, working under the direction of each campus principal, determine how to use allocated monies. Each campus receives a basic allotment per student plus a weighted allotment increment for special populations such as Special Education, Career and Technology, Bilingual Education, Gifted and Talented, and At-Risk students. This allocation per student is to be used for supplies, materials, equipment, staff development, and other appropriate instructional costs. Decisions concerning utilization of these allocations are made by the site based decisionmaking teams.

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Budgets for non-campus units are developed by the Central Administrators. The Assistant Superintendent for Support Services and the Executive Director of Finance review these budgets and make changes, as deemed appropriate. The Executive Director of Finance develops the Debt Service Fund budget. This budget is constructed based primarily on tax base assumptions (for local revenue projections), State funding estimates, if appropriate, and projected debt retirement requirements. Following the development process, consolidated budgetary information is presented to the Board of Trustees in workshops and regular meetings. This information is summarized in a variety of different presentations and line item detail is provided, as requested. Significant dates and events included in the budget development process are summarized on the budget calendars on the following pages of this document. Capital Improvement Budget Policies Capital Projects Funds are used to account for the proceeds of General Obligation bonds and related interest earnings and the expenditures of these funds for the construction and equipping of school facilities, to purchase school sites, and renovations or repair of existing facilities. The Board of Trustees does not formally adopt the Capital Projects Funds budgets annually. These budgets are prepared on a project basis, based on the proceeds available from bond issues and planned expenditures outlined in applicable bond ordinances. Each major construction contract is approved based on the existing availability of bond proceeds and/or approved but unissued bonds. However, the impact of the Capital Projects Funds budgets must be considered during the development of the annual budgets for all other funds. Future operating costs (staffing, utilities, etc.) associated with capital improvements and new facilities must be projected and included in the General Fund budget. Repayment of bonds issued for capital projects must be included in Debt Service Fund projections. Additionally, certain capital outlay expenditures (such as high cost/unit furniture, equipment, and technology) are budgeted both in the General Fund and the Capital Projects Funds. The Capital Projects Fund budget for 2008-2009 includes building expenditures and, as in past years, furniture, technology and other equipment.

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Budget Calendar
January 14, 2008 Budget preparation materials and budget training available for all Principals and Central Administrators; March 31, 2008 Deadline for budget entry into Access Budget System; June 26, 2008 Board of Trustees appoint Tax Assessor to calculate Rollback Tax Rate. Board considers time, place and location of a public meeting to discuss budget and proposed tax rate for the 2008-09 budget year. June 30, 2008 Truth in Taxation Meeting July 25, 2008 District receives certified appraisal roll from DCAD. Revenue projections completed. August 8, 2008 Deadline to submit Notice of Public Meeting on budget to newspaper. August 14, 2008 Board considers approval of report from Tax Assessor/Collector: a. total certified appraised and taxable property in the district b. certified collection rate and amount of excess debt collection in the prior year; Board to consider approval of resolutions to accept the tax roll calculated from presented report on assessed values and to accept from its Assessor her certified estimate of the anticipated collection rate for the school district; Executive Director of Finance adjusts revenue projections, based on certified tax roll (if appropriate). Significant changes in the revenue projection picture may require adjustments to the expenditures categories; August 18, 2008 Notice of Budget Hearing to appear in the newspaper. Budget hearing notice to appear for 2008-09 Budget must be at least 10 days prior to public meeting and not more than 30 days before the meeting to discuss the budget. Education Code Sec. 44.007. August 25, 2008 72 hours notice for public meeting.

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August 28, 2008 Public Meeting to Discuss 2008-09 Budget and Proposed Tax Rate Consider all matters related to Adoption of the 2008-09 Budget (board may adopt the budget and tax rate at the public meeting, however, they must adopt budget before tax rate. Or, the board may adopt the budget and wait to adopt the tax rate.) Consider all matters concerning the Adoption of the Proposed Tax Rate for 2008-2009. School districts subject to an equalized wealth notice must wait to adopt a tax rate until the Commission of Education certifies the wealth is equalized (Education Code Section 44.004c). School districts must adopt the tax rate by September 30th or within 60 days of receiving the certified appraisal roll.

Budget Administration and Management Process
Adoption of the official budget by the Board of Trustees is only the first step in the budget process. Following adoption, the budget administration and management process begins. The budget administration and management process is the process of regulating expenditures throughout the fiscal year to ensure that they do not exceed authorized amounts and that they are used for intended, proper, and legal purposes. Expenditure Control and Approvals Expenditure appropriations are allocated between district campus/central organizations or cost centers (campuses, departments, divisions, etc.). Each organization is assigned a budget manager (i.e. principal, department head). The budget manager is accountable for their organization’s portion of the General Fund budgets. Each budget manager is authorized to approve the expenditure of funds within their respective organization, provided that funds are expended in accordance with District purchasing procedures and legal requirements.

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This is accomplished through the use of the standard account code system prescribed by the Texas Education Agency, which includes an organization code. The code system is described in detail within this document. Each budget manager (or designee) is granted on-line access to the accounting codes for their organization. This access includes account inquiry. Purchase Orders The Board of Trustees approves all bid awards and contracts. Purchase orders (POs) are prepared for all tangible goods. Once a purchase order is entered and approved at the campus/department level, administrative regulations require that all purchase orders be forwarded to the Purchasing Department for verification of proper coding and compliance with legal purchasing procedures. A software program is used to enter purchase orders. The program checks availability of funds. If the Purchasing Department approves the PO, then the funds are encumbered and the PO is printed and mailed/faxed to the appropriate vendor. Encumbrances are reservations of appropriations for goods/services that have not been received. The purpose of this encumbrance is to insure that obligations are recognized as soon as financial commitments are made in order to prevent inadvertent over expenditure of funds due to lack of information about future commitments.

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.

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Amending the Budget
The budget is legally adopted at the fund and function level. The Board of Trustees has delegated authority for functional changes to the Accounting Department. {For example, budget transfers from one functional category (e.g. Library) to another functional category (e.g. Instruction) are reviewed and approved/disapproved by Accounting Department personnel.} However, budget changes that would increase/decrease the overall fund are taken to the Board of Trustees for their approval before any action regarding the proposed change is made.

Monitoring the Budget
The District’s interactive, on-line budgetary accounting and control system provides many useful reports to assist Board Members, Business Services personnel, and budget managers in administering, monitoring and controlling the implementation of the budget. This system provides many checks on account balances to insure that funds are not over-expended at the budgetary control account level. If sufficient funds are not available at the budgetary control account level, purchase orders and check requisitions cannot be generated. The Accounting Director carefully monitors comparisons between budget and actual expenditures to maintain cost control and to insure against overspending for payroll and related accounts. Relevant financial reports are submitted to the Board of Trustees on a monthly basis. The final step in the budget monitoring process is the evaluation of the results of operations, which are presented annually in the District’s Comprehensive Annual Financial Report (CAFR).

Reporting to the Texas Education Agency (TEA)
The District budget must be submitted to the TEA via the Public Education Information Management System (PEIMS) transmission process as of the date established in the annual instructions for the system. The TEA monitors for compliance at the District level only. This monitoring is a legal requirement to ensure mandatory expenditure levels in certain areas. In addition, amended budgets are reflected on the schedule comparing budget and actual results in the Annual Financial and Compliance Report. The requirement for filing the amended budget with the TEA is formally met when the District submits its Annual Financial and Compliance Report.

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Carrollton-Farmers Branch Independent School District

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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.

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Carrollton-Farmers Branch Independent School District Estimated Revenues, Expenditures, Other Resources and Fund Balances Official Budgets 2008-2009
General Fund ESTIMATED REVENUES LOCAL AND INTERMEDIATE 5710 Local Real and Personal Property Taxes 5730 Tuition and Fees 5740 Other Revenues from Local Sources 5750 Revenue from Co-Curricular/Enterprising 5700 Local and Intermediate Totals STATE 5810 Per Capita and Foundation School Program 5820 State Program Revenue Distributed by the TEA 5830 TRS On-Behalf Payments 5800 State Totals FEDERAL 5920 Federal Revenues Distributed by the TEA 5930 Federal Revenues Distributed by Other Government Agencies (Other than the TEA) 5900 Federal Totals 5000 TOTAL ALL REVENUES APPROPRIATED EXPENDITURES 11 INSTRUCTION 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 11 12 INSTRUCTIONAL RESOURCES AND MEDIA SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 12 $2,887,410 $107,221 $656,118 $4,511 $3,655,260 $0 $0 $2,887,410 $107,221 $656,118 $4,511 $3,655,260 $118 $4 $27 $0 $150 $119,265,205 $296,856 $1,798,248 $186,234 $121,546,543 $0 $0 $119,265,205 $296,856 $1,798,248 $186,234 $121,546,543 $4,882 $12 $74 $8 $4,975 $300,000 $ $360,000 $225,127,186 $7,651,500 $10,580,600 $0 $48,522,565 $300,000 $8,011,500 $284,230,351 $12 $328 $11,635 $60,000 $ 7,651,500 $ $7,711,500 $316 $55,712,390 $ $25,000 $9,052,363 $64,789,753 - $ $85,000 $85,000 $0 $55,712,390 $110,000 $9,052,363 $64,874,753 $2,281 $5 $371 $2,656 $155,846,789 $ $492,264 $3,258,380 $380,000 $159,977,433 60,100 2,784,000 $2,844,100 $48,152,565 370,000 $48,522,565 $203,999,354 $492,264 $3,688,480 $3,164,000 $211,344,098 $8,351 $20 $151 $130 $8,651 Food Service Fund Debt Service Fund Memorandum Totals Estimated Per Pupil 2008-09

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Carrollton-Farmers Branch Independent School District Estimated Revenues, Expenditures, Other Resources and Fund Balances Official Budgets 2008-2009
General Fund 13 CURRICULUM DEVELOPMENT AND INSTRUCTIONAL STAFF DEVELOPMENT 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 13 21 INSTRUCTIONAL LEADERSHIP 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6600 Capital Outlay Total Function 21 23 SCHOOL LEADERSHIP 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 23 31 GUIDANCE, COUNSELING AND EVALUATION SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 31 32 SOCIAL WORK SERVICES 6100 Payroll Costs Total Function 32 33 HEALTH SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 33 $2,108,246 $2,503 $40,034 $3,461 $2,154,244 $0 $0 $2,108,246 $2,503 $40,034 $3,461 $2,154,244 $86 $0 $2 $0 $88 $155,805 $155,805 $0 $0 $155,805 $155,805 $6 $6 $8,702,805 $116,105 $548,694 $27,180 $9,394,784 $0 $0 $8,702,805 $116,105 $548,694 $27,180 $9,394,784 $356 $5 $22 $1 $385 $14,130,529 $72,580 $369,589 $99,711 $14,672,409 $0 $0 $14,130,529 $72,580 $369,589 $99,711 $14,672,409 $578 $3 $15 $4 $601 $1,932,393 $368,603 $463,153 $113,370 $100,000 $2,977,519 $0 $0 $1,932,393 $368,603 $463,153 $113,370 $100,000 $2,977,519 $79 $15 $19 $5 $4 $122 $2,967,595 $595,102 $900,726 $356,095 $4,819,518 $0 $0 $2,967,595 $595,102 $900,726 $356,095 $4,819,518 $121 $24 $37 $15 $197 Food Service Fund Debt Service Fund Memorandum Totals Estimated Per Pupil

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Carrollton-Farmers Branch Independent School District Estimated Revenues, Expenditures, Other Resources and Fund Balances Official Budgets 2008-2009
General Fund 34 STUDENT (PUPIL) TRANSPORTATION 6200 Professional and Contracted Services Total Function 34 35 FOOD SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6600 Capital Outlay Total Function 35 36 COCURRICULAR/EXTRACURRICULAR ACTIVITIES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6600 Capital Outlay Total Function 36 41 GENERAL ADMINISTRATION 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6600 Capital Outlay Total Function 41 51 PLANT MAINTENANCE 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6600 Capital Outlay Total Function 51 52 SECURITY AND MONITORING SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 52 $1,191,969 $679,110 $73,360 $24,138 $1,968,577 $0 $0 $1,191,969 $679,110 $73,360 $24,138 $1,968,577 $49 $28 $3 $1 $81 $11,207,548 $10,848,984 $2,182,107 $637,250 $246,000 $25,121,889 $0 $0 $11,207,548 $10,848,984 $2,182,107 $637,250 $246,000 $25,121,889 $459 $444 $89 $26 $10 $1,028 $4,515,742 $1,859,425 $380,177 $633,003 $40,741 $7,429,088 $0 $0 $4,515,742 $1,859,425 $380,177 $633,003 $40,741 $7,429,088 $185 $76 $16 $26 $2 $304 $1,915,172 $617,794 $630,129 $1,064,756 $7 $4,227,858 $0 $0 $1,915,172 $617,794 $630,129 $1,064,756 $7 $4,227,858 $78 $25 $26 $44 $0 $173 $0 $5,045,000 $1,107,000 $4,369,800 $50,800 $8,000 $10,580,600 $0 $5,045,000 $1,107,000 $4,369,800 $50,800 $8,000 $10,580,600 $207 $45 $179 $2 $0 $433 $3,499,460 $3,499,460 $0 $0 $3,499,460 $3,499,460 $143 $143 Food Service Fund Debt Service Fund Memorandum Totals Estimated Per Pupil

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Carrollton-Farmers Branch Independent School District Estimated Revenues, Expenditures, Other Resources and Fund Balances Official Budgets 2008-2009
General Fund 53 DATA PROCESSING SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 53 61 COMMUNITY SERVICES 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs Total Function 61 71 DEBT SERVICE 6500 Debt Service Total Function 71 81 FACILITIES ACQUISITION AND CONSTRUCTION 6100 Payroll Costs Total Function 81 $84,714 $84,714 $0 $0 $84,714 $84,714 $3 $3 $0 $0 $48,522,565 $48,522,565 $48,522,565 $48,522,565 $1,986 $1,986 $594,917 $37,452 $37,913 $22,022 $692,304 $0 $0 $594,917 $37,452 $37,913 $22,022 $692,304 $24 $2 $2 $1 $28 $2,050,658 $1,761,764 $317,931 $76,637 $4,206,990 $0 $0 $2,050,658 $1,761,764 $317,931 $76,637 $4,206,990 $84 $72 $13 $3 $172 Food Service Fund Debt Service Fund Memorandum Totals Estimated Per Pupil

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

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Estimated Revenues, Expenditures, Other Resources and Fund Balances Official Budgets 2008-2009
General Fund 97 PAYMENTS TO TAX INCREMENT FUND 6400 Other Operating Costs Total Function 97 99 OTHER INTERGOVERNMENTAL CHARGES 6200 Professional and Contracted Services Total Function 95 6000 TOTAL ALL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER RESOURCES/NON-OPERATING RESOURCES 7915 Operating Transfers In 7919 Extraordinary Item (Insurance Refund) 7000 Total Other Resources Excess (Deficiency) of Revenues and Other Resources Over (Under) Expenditures FUND BALANCES 3110 Beginning Fund Balance 09/01 3110 Ending Fund Balance 08/31 $62,489,171 $49,055,496 $1,461,219 $1,461,219 $2,862,962 $2,862,962 $66,813,351 $53,379,676 ($13,433,675) $0 $0 ($13,433,675) ($550) $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,154,594 $1,154,594 $238,560,861 ($13,433,675) $0 $10,580,600 $0 $0 $48,522,565 $0 $1,154,594 $1,154,594 $297,664,026 ($13,433,675) $47 $47 $12,185 ($550) $13,062,000 $13,062,000 $0 $0 $13,062,000 $13,062,000 $535 $535 Food Service Fund Debt Service Fund Memorandum Totals Estimated Per Pupil

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Financial Plan continued
Carrollton-Farmers Branch Independent School District Combined Budget Summary General Fund, Debt Service Fund and Food Service Special Revenue Fund 2008-2009
2008-09 Revenues Local and Intermediate Sources 5711 Taxes, Current Year Levy 5712-5719 Taxes, Prior Year, Penalty & Interest 5737 - 5739 Tuition 5742 Investment Earnings 5743 Rent 5744 Revenue from Foundations, Gifts & Bequests 5749 Other Revenue from Local Sources 5751 Food Service Activity 5752 & 5759 Athletic& Enterprising Activity Total Local and Intermediate Revenue State Program Revenues 5811 Per Capita Apportionment 5812 Foundation School Program 5829 State Revenue Distributed by TEA 5831 Teacher Retirement On-Behalf Payments Total State Program Revenue Federal Program Revenues 5921 School Breakfast Program 5922 National School Lunch Program 5923 United States Department of Agriculture (USDA) Donated Commodities 5929 Federal Revenues Distributed by TEA 5931 School Health and Related Services (SHARS) Total Federal Program Revenues $300,000 $360,000 $0 $7,651,500 $300,000 $8,011,500 $300,000 $6,986,597 $300,000 $6,635,002 $60,000 $575,000 $120,800 $575,000 $180,800 $450,000 $148,752 $450,000 $128,198 $1,305,700 $5,650,000 $1,305,700 $5,650,000 $1,080,298 $5,007,547 $978,083 $4,778,721 $6,302,723 $49,409,667 $25,000 $9,052,363 $64,789,753 $0 $85,000 $85,000 $6,302,723 $49,409,667 $110,000 $9,052,363 $64,874,753 $8,374,730 $41,756,987 $105,000 $7,900,000 $58,136,717 $7,750,594 $21,334,031 $80,000 $7,600,000 $36,764,625 $380,000 $159,977,433 $48,522,565 $2,844,100 $64,380 $100 $2,784,000 $64,480 $2,784,000 $380,000 $211,344,098 $67,480 $2,859,261 $380,000 $209,621,320 $72,480 $2,665,604 $382,000 $228,977,384 $155,381,213 $465,576 $492,264 $2,935,000 $214,000 $45,000 $370,000 $60,000 $48,152,565 $203,533,778 $465,576 $492,264 $3,365,000 $214,000 $45,000 $198,918,903 $753,485 $488,191 $5,875,000 $234,000 $45,000 $220,028,027 $1,200,000 $473,931 $3,778,342 $297,000 $80,000 General Fund Debt Service Fund Food Service Fund Memo Total 2007-08 Memo Total 2006-07 Memo Total

Total Revenue

$225,127,186

$48,522,565

$10,580,600

$284,230,351

$274,744,634

$272,377,011

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Carrollton-Farmers Branch Independent School District Combined Budget Summary General Fund, Debt Service Fund and Food Service Special Revenue Fund 2008-2009 2008-09 Expenditures 11 12 13 21 23 31 32 33 34 35 36 41 51 52 53 61 71 81 91 92 95 97 99 Instruction Instructional Resources & Media Curriculum & Staff Development Instructional Leadership School Leadership Guidance Counseling & Evaluation Social Work Services Health Services Transportation Food Services Co-Curricular/Extra Curricular General Administration Plant Maintenance & Operation Security & Monitoring Services Data Processing Community Services Debt Services Facilities Acquisition & Construction Contracted Instructional Services Incremental Costs Assoc with Chap 41 Juvenile Justice Alternative Ed Programs Tax Increment Financing Zone Other Intergovernmental Charges General Fund $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 $48,522,565 $10,580,600 Debt Service Fund Food Service Fund $48,522,565 $10,580,600 Memo Total $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 $10,580,600 $4,227,858 $7,429,088 $25,121,889 $1,968,577 $4,206,990 $692,304 $48,522,565 $84,714 $17,463,013 $19,292 $255,000 $13,062,000 $1,154,594 $297,664,026 2007-08 Memo Total $116,411,142 $3,456,365 $5,091,107 $3,290,250 $14,147,393 $9,344,791 $151,101 $2,131,474 $4,267,308 $9,590,958 $4,370,907 $7,347,244 $23,892,367 $1,676,269 $3,594,480 $736,899 $48,081,496 $86,318 $14,431,490 $58,700 $214,001 $8,864,000 $0 $281,236,060 2006-07 Memo Total $111,040,660 $3,578,915 $4,838,540 $2,954,969 $13,188,536 $8,417,610 $150,949 $2,071,299 $2,947,806 $9,204,907 $3,373,114 $7,178,541 $23,772,977 $1,457,696 $3,981,126 $429,024 $43,776,519 $332,769 $28,000,000 $108,716 $205,001 $4,820,000 $0 $275,829,674

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

($13,433,675) $62,489,171 $49,055,496

$0 $2,862,962 $2,862,962

$0 $1,461,219 $1,461,219

($13,433,675) $66,813,351 $53,379,676

($5,991,426) $69,832,372 $63,840,946

($3,452,663) $58,840,087 $55,387,424

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General Fund

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General Fund Overview
The General Fund is used to account for all financial transactions not properly included in other funds. The principal sources of revenue include local property taxes, State revenue, interest income, and federal revenue. Expenditures include all costs associated with the operations of the schools.

Revenue Trends and Assumptions
The largest portion of funding in the General Fund consists of local revenue, which accounts for approximately 71.06% of total budgeted funds and is primarily property taxes. The remainder of the revenue necessary to fund operating expenditures is derived from State and Federal funding sources. The District had been at the maximum allowable by law Maintenance & Operations (General Fund) tax rate of $1.50 per $100 in assessed valuation for fiscal years 2001-02 through 2005-06. In 2004-2005, 49% of the school districts educating 60.7% of the children were at $1.50. However, in May 2006 the Texas Legislature passed House Bill 1. HB1 provided for a reduction of 88.67 percent of the 2004-05 Maintenance & Operations tax rate for 2006-07. Districts reducing tax rates by this amount were guaranteed the better of 2005-06 or 2006-07 state aid and local tax revenue. During the 2007-08 school year, districts further reduced their tax rates to 66.67 percent. After the initial tax rate reduction, districts had access to an equalized $0.04 without voter approval, and an additional equalized $0.02 in 2008-09 with voter approval at rates higher than the normal yield. The CFB ISD Board of Trustees elected to set a Maintenance & Operations tax rate of $1.04 . This is equal to the compression rate of 66.67 percent times the 2005-06 tax rate of $1.50 plus $0.04 of the available $0.04 referenced in HB 1. The intent of current State funding formulas is to equalize funding per student from all sources throughout the state (called Target Revenue). Although the intent of HB1 was to equalize funding per student throughout the state, discrepancies exist (see the chart on the next page, which compares {among other information} the Target Revenue Per student of some neighboring districts). Districts that tax more than the 2005-06 tax rate compressed plus $0.04 for the Maintenance & Operations tax rate, must call a rollback election. Rollback elections must coincide with strict timelines. If the voters of the district calling the rollback election defeat the election, the district must “roll back” the tax rate to the previous year’s tax rate. At the beginning of the year, about 700 out of more than 1,000 school districts were already at the property tax rate for maintenance and operations of $1.04 cents per $100 of assessed value. Last fall, 119 school districts held tax rate elections. Most were successful, but not all. This fall, more than 100 school districts will ask voters to increases taxes.

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DFW Finance Survey 2008-2009
Percentage Certified Roll Target Increase Revenue (Decrease) Per Student 8.40% $5,171 4.96% 2.68% 3.00% 5.80% -1.20% 2.15% 11.10% 2.32% 3.45% 4.59% 4.60% 12.67% 5.22% 6.52% 12.30% 1.55% 17.42% 4.29% 7.68% $4,588 $5,280 $4,862 $5,433 $4,693 $4,678 $5,454 $4,652 $5,270 $5,084 $4,707 $4,857 $4,813 $5,461 $4,736 $4,580 $6,460 $5,419 $5,759 $4,984 If Rollback Election, What Date November, 2009 November, 2009 November, 2009 October 7, 2008 November, 2009 October 4, 2008 October 7, 2008 N/A N/A November, 2009 N/A N/A N/A October 4, 2008 N/A N/A November, 2010 N/A November, 2009 N/A November 4, 2008 Passed Failed Failed Failed

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

$1.2790 8/18/2008 $1.6650 7/31/2008 $1.5480 $1.3700 8/5/2008 9/8/2008

$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

$1.3800 8/28/2008 $1.4700 8/26/2008 $1.4000 9/8/2008

$1.3350 8/25/2008 $1.3034 9/2/2008

$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.

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HB 1 changed the equalized wealth level from $305,000 per weighted average daily attendance (WADA) to $319,500; $364,500 for 2007-08; $374,200 for 2008-09. This change reduced the amount of the District’s Chapter 41 payment. However, the payment is still significant. The District has budgeted an equalized wealth payment of $17.5 million for the 2008-09 fiscal year. The District’s assessed value of taxable property grew from $14.85 billion to $15.25 billion or 2.68%. The Texas Comptroller of Public Accounts annually certifies the final property value on or before July 1, of the following year thereby delaying the state recapture of property growth by one year. Although the District’s certified taxable values increased, the district reduced this value by 2.0% when calculating tax revenue. This is because the District has been experiencing a “shrinkage” in the tax roll during the collection year as more property owners are protesting their taxes resulting in a lower net tax roll that taxes can be collected. There have also been increasing numbers of properties that are exempt from taxes. Finally, although the district’s assessed value grew, under HB1, the district will not receive a benefit from this value increase in the General Fund due to the Target Revenue concept. In general, as the tax revenues go up, the State revenue goes down by a similar amount; hence although the relative value of the various funding sources may change the net bottom line will remain virtually the same. This is a problem for the district, as the current funding formulas do not allow for funding inflation, employee raises or other operating increases such as utility or gasoline increases. A partial history of the District’s tax roll shrinkage overtime is below.

General Fund Tax Revenue Analysis
Fiscal Year Original Budget Actual Including P&I & Delinquent $162,428,162 $180,618,650 $198,636,708 $200,416,971 $191,677,246 $187,138,540 $187,394,100 $178,142,399 $148,519,353 Actual (Shortage) ($539,612) ($2,586,072) ($2,775,491) ($5,111,868) ($4,625,475) ($5,491,033) ($3,152,570) $437,549 ($3,571,539) Shortage Percentage -0.33% -1.41% -1.38% -2.49% -2.36% -2.85% -1.65% 0.25% -2.35%

Source Audit Audit Audit Audit Audit Audit Audit Audit

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

Estimated 2007-08 $152,090,892

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State Revenue under HB 1 consists of seven categories totaling $59,463,978 or 24.76%. HB 1 Revenue is explained in detail in the Information section of this book. The District has budgeted for the following revenue sources for 2008-09: (1) Tier I: $6,302,723; (2) Tier II: $890,235 (based on the additional $0.04 of tax rate); (3) House Bill 1 (prior legislation $110/WADA): $2,469,873; (4) Additional Aid for Tax Reduction: $46,573,871; (5) Salary Allotment for employees (Full-time $500; Part-time $250): $600,500; (6) Rider 86 funds ($23.63 per WADA) $750,982; (7) Less High School Allotment ($275 per grades 9-12 Average Daily Attendance {ADA}) (not in GF): $1,875,794 . The State revenue sources discussed above and local revenue from property tax collections make up approximately 93.98% of total revenue. The majority of the remaining revenue, 4.02% is amounts contributed by the State of Texas for the Teacher Retirement System (TRS) on-behalf of the District’s employees. This amount is also recognized as an expenditure estimate, which is calculated at 6.5% of eligible employee earnings.

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 District’s 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 District’s certified taxable values. Under the current funding formula, the State’s intention is to equalize wealth among districts in the state. Therefore, generally as the District’s wealth increases, State aid decreases.

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Federal Funds The District is expecting federal funds to stay flat in the amount of $360,000 or 0.16% of the total revenue budget. The federal funds come from the School Health and Related Services (SHARS) program. [The District estimates revenue from the SHARS program in the amount of $300,000 for the 2008-2009 fiscal year.]

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 district’s 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 ISD’s 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%

The above items equal 92.30% of the total 2008-2009 budget.

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General Fund Expenditures by Object Comparison to Prior Year
Beginning Beginning Percentage Budget Budget Increase Percentage 2007-08 2008-09 (Decrease) of Total Payroll $165,562,692 $173,710,708 4.92% 72.82% Purchased Services $37,364,109 $39,754,858 6.40% 16.66% Supplies & Materials $8,297,414 $8,398,179 1.21% 3.52% Other Operating $12,144,384 $16,310,368 34.30% 6.84% Capital Outlay $195,007 $386,748 98.33% 0.16% Total $223,563,606 $238,560,861 6.71% 100.00%

The graph below depicts the 2008-2009 budget by major object.

GENERAL FUND EXPENDITURES BY MAJOR OBJECT
Payroll Purchased Services Supplies & Materials Other Operating Capital Outlay
$0 ,0 00 00 0 00 0 00 0
Capital Outlay

$1 00 ,0 00 ,

$1 50 ,0 00 ,

Payroll

Purchased Services

Supplies & Materials

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

.

Impact on Fund Balance
The District’s fund balance will decrease approximately $13,433,675 ; leaving a projected fund balance of $49,055,496 . This projected balance represents 86 day’s expenditures or

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approximately 23.58% of the annual budgeted expenditures and provides some stability given significant uncertainty in projections of future revenue and expenditures. The District has elected to use a portion of our fund balance to balance the General Fund budget. This philosophy has been utilized in an attempt to minimize the personnel staffing and other changes that would be necessary to balance the budget. For future budgets, the District plans to review all budget line items to determine where future cuts can be made without hurting District instructional goals. Also, the district will consider a rollback election asking voters for additional pennies on the tax rate. If operational reductions are made, state mandated student/teacher ratios for elementary students and other state mandated requirements will still need to be followed.

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

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General Fund Five Year Summary of Revenues and Expenditures Beginning Audited 2004-05 Estimated Revenues LOCAL AND INTERMEDIATE Tax Revenues Other Local STATE Per Capita and other state revenue On-behalf Retirement Payment FEDERAL Direct Total Estimated Revenue Appropriated Expenditures 11 12 13 21 23 31 32 33 34 35 36 41 51 52 53 61 71 81 91 92 95 97 99 Instruction Instructional Resources & Media Curriculum & Staff Development Instructional Leadership School Leadership Guidance Counseling & Evaluation Social Work Services Health Services Transportation Food Services Co-Curricular/Extra Curricular General Administration Plant Maintenance & Operation Security & Monitoring Services Data Processing Community Services Debt 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 $95,108,830 $3,260,528 $4,264,581 $1,737,905 $12,340,383 $7,021,566 $178,203 $1,887,748 $2,607,884 $0 $2,937,762 $6,179,917 $19,583,723 $1,004,820 $3,729,289 $390,953 $354,653 $75,436 $41,232,500 $162,981 $167,557 $3,951,267 $0 $208,178,486 $100,576,251 $3,332,529 $4,661,301 $2,232,754 $12,660,598 $7,607,367 $161,375 $1,924,043 $2,452,058 $413 $3,207,977 $5,796,637 $21,897,722 $1,432,746 $3,443,810 $762,813 $0 $78,727 $35,669,887 $128,755 $154,466 $3,971,007 $0 $212,153,236 $107,946,245 $3,371,003 $4,586,007 $2,342,987 $13,547,136 $8,116,020 $149,906 $1,985,323 $2,939,301 $0 $3,317,750 $6,290,483 $21,448,291 $1,562,325 $3,526,785 $610,159 $0 $81,811 $27,662,926 $104,486 $170,387 $4,418,075 $0 $214,177,406 $116,411,142 $3,456,365 $5,091,107 $3,290,250 $14,147,393 $9,344,791 $151,101 $2,131,474 $4,267,308 $0 $4,370,907 $7,347,244 $23,892,367 $1,676,269 $3,594,480 $736,899 $0 $86,318 $14,431,490 $58,700 $214,001 $8,864,000 $0 $223,563,606 $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 $0 $4,227,858 $7,429,088 $25,121,889 $1,968,577 $4,206,990 $692,304 $0 $84,714 $17,463,013 $19,292 $255,000 $13,062,000 $1,154,594 $238,560,861 $5,135,401 $198,895 ($271,589) ($312,731) $525,016 $49,993 $4,704 $22,770 ($767,848) $0 ($143,049) $81,844 $1,229,522 $292,308 $612,510 ($44,595) $0 ($1,604) $3,031,523 ($39,408) $40,999 $4,198,000 $1,154,594 $14,997,255 4.41% 5.75% -5.33% -9.50% 3.71% 0.53% 3.11% 1.07% -17.99% 0.00% -3.27% 1.11% 5.15% 17.44% 17.04% -6.05% 0.00% -1.86% 21.01% -67.13% 19.16% 47.36% 100.00% 50.95% 1.53% 2.02% 1.25% 6.15% 3.94% 0.07% 0.90% 1.47% 0.00% 1.77% 3.11% 10.53% 0.83% 1.76% 0.29% 0.00% 0.04% 7.32% 0.01% 0.11% 5.48% 0.48% $223,871 $211,298,931 $1,098,375 $213,628,834 $335,672 $223,681,305 $360,000 $217,072,180 $360,000 $225,127,186 $0 $8,055,006 0.00% 0.16% 3.71% 100.00% $12,195,281 $6,657,327 $12,405,575 $7,150,238 $29,525,407 $7,190,625 $50,156,717 $7,900,000 $55,737,390 $9,052,363 $5,580,673 $1,152,363 11.13% 14.59% 24.76% 4.02% $187,138,536 $5,083,916 $187,394,100 $5,580,545 $180,032,968 $6,596,633 $152,090,892 $6,564,571 $155,846,789 $4,130,644 $3,755,897 ($2,433,927) 2.47% -37.08% 69.23% 1.83% Audited 2005-06 Audited 2006-07 Budget 2007-08 Beginning Budget 2008-09 Increase (Decrease) % Change % Of Total

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 $29,057 $0 $532,447 ($35,354) $0 $526,150

$0 $43,371 $0 $722,086 $0 $0 $765,457

$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

$3,646,596 $49,568,372 $53,214,968

$2,241,055 $53,214,968 $55,456,023

$9,557,611 $55,456,023 $65,013,634

($5,991,426) $65,013,634 $3,466,963 $62,489,171

($13,433,675) $62,489,171 $0 $49,055,496

($7,442,249) ($2,524,463) ($3,466,963) ($13,433,675)

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Carrollton-Farmers Branch Independent School District Budget Appropriations for 2008-2009
#
001 R L Turner High 002 Newman Smith High 003 Mary Grimes Learning Ctr 005 Alternative Ed Prgm 006 Creekview High 007 Ranchview High 008 Denton County JJAEP 009 Dallas County JJAEP 010 Early College High School 039 High School Summer 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 099 Middle School Summer School 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 Elementary 198 Outdoor Education Center 199 Elementary Summer School

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

Purchased Supplies & Contracted & Materials
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 91,068 94,319 21,568 8,276 79,689 61,930 25,000 230,000 7 8,000 43,816 51,688 39,915 16,802 44,103 40,849 8,000 2,867 5,151 3,500 4,201 1,000 1,710 3,301 1,551 206 1,403 2,600 1,901 1,807 3,525 1,210 7,700 1,130 2,225 1,502 804 2,062 750 1,421 1,201 10 2,250 148,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 321,661 293,316 35,033 16,498 335,927 194,836 16,643 16,200 94,070 96,926 94,135 86,305 94,322 80,340 13,000 59,097 44,643 37,635 33,352 46,320 34,122 38,427 45,614 40,201 26,252 41,427 30,751 28,996 7,110 20,899 28,923 34,939 32,474 36,719 28,811 32,816 30,693 22,557 48,175 53,220 42,754 51,497 18,980 29,535 51,497 47,000

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

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Carrollton-Farmers Branch Independent School District Budget Appropriations for 2008-2009 continued
#
701 Superintendent 702 Board of Trustees 703 Tax Office 719 Asst Supt Studt, Family & Community 726 Personnel 727 Dir of Public Information 728 Assoc Supt Adm/Personnel 729 Business Office 731 Personnel-Professional 732 Personnel-Support 734 Purchasing 735 Textbook Coordinator 927 Education Foundation 931 Maintenance 932 Distribution Ctr 933 Transportation 951 Stadium 954 Natatorium 960 Asst Supt for Curriculum 963 Adult Education 966 Dir of Special Programs 968 Coordinator of Bilingual/ESL 970 Dir of Learning Technology 971 Dir of Instructional Technology 975 Coordinator of Admin Technology 976 Coordinator of Learning Media 977 Advanced Academic Services 979 Intervention Specialist 980 Director of Athletics 981 Student Services 982 Dir of Fine Arts 983 Dir of Career & Technology 984 Facilities Planning/Research 985 Coordinator Research & Planning 995 Dir of Special Education 999 Undistributed Organization Totals Percentage of Total

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

Purchased Supplies & Contracted & Materials
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 30,000 265,200 1,211,936 74,000 71,100 251,825 105,000 376,450 7,000 15,000 809,000 13,500 3,682,960 5,000 1 312,301 61,252 18,200 1,596,909 45,250 1,120,800 149,123 71,301 3,251 81,499 2,500 109,123 92,000 5,750 52,750 270,500 17,798,796 $39,754,858 16.66% $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 25,000 9,000 25,001 92,000 15,300 31,650 3,000 96,266 26,000 8,050 78,000 600 1,677,467 38,000 10,000 19,000 546,476 5,000 51,821 85,500 227,300 51,500 87,000 110,800 46,743 12,100 10,675 16,150 562,447 430,750 3,500 374,000 103,300

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

$ 10,400,016 $173,710,708 72.82%

604,135 $ 13,329,421 $8,398,179 3.52% $16,310,368 6.84%

$ 42,132,369 $238,560,861 100.00%

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General Fund continued

Carrollton-Farmers Branch Independent School District

138

Debt Service

139

Debt Service Overview
The Debt Service Fund accounts for payments of principal, interest, and related fees on the District’s General Obligation bonds. Under Texas Law, only these Debt Service payments can be charged to this fund. Bonded indebtedness of the District is recorded in the General Long-Term Debt Account Group, and current requirements for principal and interest expenditures are accounted for in the Debt Service Fund. Proceeds of long-term issues are reflected as “other resources” in the operating statement of the recipient fund. The most recent bond election was held on October 25, 2003 for $300.165 million and passed by more than 78% of the votes. There are a number of limitations and restrictions contained in the various General Obligation bonds indentures. The following chart shows bond sales since the 2003 bond election.
Bond Sale Unlimited Tax School Building & Refunding Bonds, 2008 May 8, 2008 Rates 3.5% - 5.0% Amount Use $57,435,000 Refund a portion of the District's outstanding debt; acquisition of school buses, constructing, renovating & equipping school buildings & the aquisition of land for school buildings, & to pay issuance costs of bonds. $105,775,000 Acquisition, construction, & equipping school buildings, technology, pay cost of issuance of bonds. Refund a portion of the outstanding debt. $41,220,000 Acquisition, construction, & equipping school buildings, technology, pay cost of issuance of bonds. $54,810,000 Acquisition, construction, & equipping school buildings, technology, pay cost of issuance of bonds. $23,855,000 Advance refund a portion of the outstanding debt. $54,350,000 Acquisition, construction, & equipping school buildings, technology, pay cost of issuance of bonds. $10,230,000 Advance refund a portion of the outstanding debt.

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%

School Building Unlimited Tax Bonds, Series 2005 March 1, 2005

3.0% - 5.0%

Unlimited Tax Refunding Bonds, 2004 March 15, 2004 School Building Unlimited Tax Bonds, Series 2004 March 15, 2004

2.0% - 5.0% 2.0% - 5.0%

Unlimited Tax Refunding Bonds, 2003 March 27, 2003

3.0% - 4.0%

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Refunding Bonds have been issued for the purpose of generating resources and decreasing the total Debt Service payments. These refunding issues defeased selected General Obligation bonds from the original issues. All future Debt Service payments on the original bonds have been provided for by placing the proceeds of the Refunding Bonds in irrevocable trust. Accordingly, the trust account assets and the liability for defeased bonds are not included in the District’s general purpose financial statements. At August 31, 2008, approximately $70,865,000 of bonds considered defeased were still outstanding.

Revenue Sources and Trends
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 (described below), the District does not receive revenue from these programs.

Instructional Facilities Allotment Program
House Bill 4 (“H.B.4”) was enacted in 1997 and established the Instructional Facilities Allotment (IFA) to provide state assistance for debt service. The 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 District does not receive revenue from this program. The applications are ranked based on relative property wealth and funds are awarded up to the dollar limit available.

Existing Debt Allotment
Additional State funding for existing debt approved initially by the Legislature in 1999: the Existing Debt Allotment (EDA) or Tier III guarantees $35 per student in average daily attendance in state and local funds for each cent of tax effort (up to a maximum of $.29 per $100 of taxable value) to pay the principal and interest on eligible bonds. Eligible bonds are those that require a scheduled debt service payment during the 20062007 fiscal year, based on recent legislative action to “roll forward’ eligibility to qualify bonds issued during the last two fiscal years. The District does not receive revenue from this program.

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Debt Service continued
The graph below depicts the change in CFB ISD’s Debt Service revenue sources over time.

Debt Service Fund Revenue Sources (*budget)
$25,730,176 $29,669,470 $29,670,034 $30,124,778 $35,097,971 $40,625,258 $44,218,476 $47,581,496 $48,152,565

Tax Revenue

Interest Income

$386,169 $169,590 $96,608 $78,474 $201,993 $387,817 $494,474 $500,000 $370,000

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

*2007-08

*2008-09

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Debt Service Expenditures
The budget consists of the following amounts: $28,648,711 for bond principal payments, $19,867,854 for bond interest payments, and $6,000 for bond issuance costs. Detailed Debt Service requirements are located within this section of the budget document. The District continues to retire debt at a steady pace, but facility needs require issuance of new debt at a similar pace. District personnel continually work with the community to review the facility needs of the District and to provide for those needs through additional debt issuance, as necessary, while minimizing the financial impact on the taxpayer. Bonds authorized as part of the 2003 bond program are scheduled for sale through fiscal 2010. Historically, the District’s administration and Board have followed the advice of our financial advisors (First Southwest Company) and structured debt with a principal retirement schedule that allows the District to continue to issue bonds without significantly increasing the Debt Service tax rate. The tax rate for 2008-09, reflects a decrease of $0.0047 . Debt Service is a major area of cost due to the District’s building program, which is primarily financed by the sale of general obligation bonds. 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. The General Obligation bond requirements to maturity equal $531,466,035 .

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Carrollton-Farmers Branch ISD Debt Service Fund Five Year Summary of Revenues and Expenditures Beginning Audited 2004-05 Revenues Local & Intermediate Tax Revenues Interest Income Total Revenue Expenditures 71 Debt Services Principal Interest Issuance Costs & Fees Total Expenditures Other Sources & Uses Sale of Bonds Operating Transfers In/Misc Non-Rev Premium or Discount on Issuance of Bonds Other (Uses) Payment to Bond Refunding Escrow Agent Net Other Sources & Uses $0 $517,259 $0 $0 $0 $517,259 $0 $352,733 $0 $0 $0 $352,733 $60,775,000 $1,160,684 $2,048,029 ($64,285,253) $0 ($301,540) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $19,413,697 $16,613,471 $4,562 $36,031,730 $22,695,230 $18,300,959 $3,650 $40,999,839 $18,656,322 $23,349,859 $485,611 $42,491,792 $23,667,961 $24,407,535 $6,000 $48,081,496 $28,648,711 $19,867,854 $6,000 $48,522,565 $4,980,750 $0 $441,069 21.04% 0.00% 59.04% 40.95% 0.01% ($4,539,681) -18.60% $35,097,971 $201,993 $35,299,965 $40,625,258 $387,817 $41,013,075 $44,218,476 $494,474 $44,712,950 $47,581,496 $500,000 $48,081,496 $48,152,565 $370,000 $48,522,565 $571,069 $441,069 1.20% 99.24% 0.76% ($130,000) -26.00% Audited 2005-06 Audited 2006-07 Budget 2007-08 Beginning Budget 2008-09 Increase (Decrease) % % Change Of Total

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

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Carrollton-Farmers Branch ISD Debt Service Fund Debt Retirement Summary
Fiscal Year Ended 8/31 Principal Interest Total Percent Retired 6.97% 6.58% 6.35% 6.32% 6.22% 6.24% 6.45% 6.77% 7.11% 5.29% 5.55% 4.47% 3.56% 2.30% 2.41% 2.53% 2.65% 1.84% 1.93% 2.02% 2.12% 1.43% 1.50% 0.99% 0.40% 100.00%

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

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CARROLLTON-FARMERS BRANCH INDEPENDENT SCHOOL DISTRICT COMPUTATION OF DIRECT AND OVERLAPPING DEBT AUGUST 31, 2008 (UNAUDITED) TOTAL TAX SUPPORTED DEBT AS OF 08/31/08 $411,303,711 $58,125,000 $138,940,000 $57,705,036 $1,668,942,609 $195,286,039 $93,485,000 $0 $290,587,655 $273,559,740 $11,870,000 $200,060,000 $4,111,239 $8,424,000 $9,041,214 DISTRICT'S OVERLAPPING TAX SUPPORTED DEBT AS OF 08/31/08 $411,303,711 $3,417,750 $80,557,412 $5,770,504 $18,525,263 $12,771,707 $6,113,919 $0 $146,456,178 $15,155,210 $9,104,290 $40,612,180 $3,126,597 $8,424,000 $9,041,214 $770,379,934 $15,245,409,459 190,064 5.05% $4,053

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.

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CARROLLTON-FARMERS BRANCH INDEPENDENT SCHOOL DISTRICT COMPUTATION OF LEGAL DEBT MARGIN AUGUST 31, 2008 (UNAUDITED)

Assessed value Debt limit ten percent of assessed value*

$ 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

Legal debt margin

$

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.

Source: District provided information

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Debt Service Fund Balance & % Expenditures
Source: Audit or *Budget
Fund Balance % Exp

$3,500,000 $3,000,000 $2,500,000 $2,000,000

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*

Fund Balance $2,202,602 $1,485,405 $910,710 7.37% 4.83% 2.96% % Exp

$1,062,173 $2,981,793 $2,862,962 $2,862,962 2.59% 7.02% 5.95% 5.90%

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

FOOD SERVICE FUND

149

Food Service Fund Overview
The District’s Food Service Fund operations are accounted for in the Food Service Special Revenue Fund. Although Special Revenue Funds are generally not included in the annual budget adopted by the Board of Trustees, the Texas Education Agency’s regulations require inclusion of the Food Service Fund.

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.

FOOD SERVICE REVENUE SOURCES
R ev
$3,291,541 $3,257,950 $3,021,409 $3,180,398 $3,045,184 $2,884,361 $2,844,100 $79,537 $80,666 $79,473 $75,996 $76,981 $80,000 $85,000 $4,463,015 $4,902,360 $5,499,545 $5,922,740 $6,292,642 $6,626,597 $7,651,500

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08* 2008-09* *Budget

In

te r

m

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

Food Service Fund continued
Expenditure Sources
Food Service expenditures primarily consist of Payroll, 47.68%, and Supplies and Materials, 41.30%. The majority of the supplies and materials’ budget consists of expenditures for food. The expenditure budget also includes $8,000 or 0.08% for capital outlay expenditures.
Carrollton-Farmers Branch ISD Food Service Fund Five Year Summary of Revenues and Expenditures Beginning Audited 2004-05 Revenues Local & Intermediate Revenue State Revenue Federal Revenue Total Revenue Expenditures 35 Food Service $8,283,775 $8,283,775 $9,670,772 $9,670,772 $9,899,751 $9,899,751 $9,590,958 $9,590,958 $10,580,600 $10,580,600 $989,642 $989,642 10.32% 100.00% 10.32% 100.00% Total Expenditures Other Sources & Uses Operating Transfers In/Misc Non-Rev Net Other Sources & Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,021,409 $79,473 $5,499,545 $8,600,427 $3,180,398 $75,996 $5,922,740 $9,179,134 $3,045,184 $76,981 $6,292,642 $9,414,807 $2,884,361 $80,000 $6,626,597 $9,590,958 $2,844,100 $85,000 $7,651,500 $10,580,600 ($40,261) $5,000 $1,024,903 $989,642 -1.40% 6.25% 15.47% 26.88% 0.80% 72.32% Audited 2005-06 Audited 2006-07 Budget 2007-08 Beginning Budget 2008-09 Increase (Decrease) % Change % Of Total

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

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Food Service Fund Expenditures by Object Comparison to Prior Year
Beginning Beginning Budget Budget 2007-2008 2008-2009 $4,827,906 $5,045,000 $884,500 $1,107,000 $3,824,700 $4,369,800 $44,000 $50,800 $9,852 $8,000 $9,590,958 $10,580,600 Percentage Increase Percentage (Decrease) of Total 4.50% 47.68% 25.16% 10.46% 14.25% 41.30% 15.45% 0.48% -18.80% 0.08% 10.32% 100.00%

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

Food Service Fund continued
Other Food Service Information:
For the 2007-08 fiscal year, the Food Service Department employed approximately 240 people. The Food Service Department participates in:

• • • •

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

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Nutritional Requirements for Lunch
1/3 of the RDA (Recommended Dietary Allowances) for: Protein Vitamin A Vitamin C Iron Calcium Calories 30% calories from fat and 10% from Saturated Fat.

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.

After School Revenues
Federal Funds Price Charged Total Revenue Area Eligible Free Reduced $0.71 $0.35 $0.00 $0.15 $0.71 $0.50 $0.71 $0.35 Paid $0.06 $0.50 $0.56 $0.06

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

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Montgomery Cafeteria is staffed by rotating Manager Trainees serving as the cook, cashier, assistant and even the manager. In addition, they attend classes totally 32 hours taught in the department on the key competencies needed to be a successful Cafeteria Manager. This program will, over time, strengthen our Cafeteria Manager workforce, provide for consistency among schools, and provide a career ladder for employees wishing to advance in the department.

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Carrollton-Farmers Branch Independent School District

156

Capital Budget

157

Capital Improvements Plan
Following is a description of the District’s capital improvements plan, which includes budgeted capital expenditures as well as summary descriptions of capital improvements projects. Current works-in-progress will be described, including all planned expenditures for the 2008-2009 budget, plus a brief narrative will be provided for each project. Finally, capital improvements projected for future budget years will be summarized. The District defines capital expenditures and projects as follows: Capital Expenditures – total charges incurred for the acquisition of a capital asset such as land, buildings, equipment, or permanent improvements to such items. The item must cost $5,000 minimum per unit and have a useful life of one year or more to be considered a capital asset. Capital Project – an activity that is distinguishable from other tasks or work being performed, has a scheduled and definitive beginning and ending, does not occur routinely or annually, and results in a capital improvement or acquisition of some kind. Capital Budget Development - Carrollton-Farmers Branch ISD utilizes large, comprehensive bond programs to address facility and major technology needs. As a part of the bond election process, the District develops a framework of projects to be addressed. These projects are determined through internal staff analysis and input from the community. Each year this framework is re-analyzed to determine which projects should be started. Enrollment and program changes are major considerations in identifying the current year’s projects. Once the projects are identified, specific project budgets are established on a project basis. History Since 1990, in four separate elections, the voters of the Carrollton-Farmers Branch Independent School District have authorized over $600 million in general obligation bonds. The most recent election held on October 25, 2003 was for $300.165 million alone and passed by more than 78% of the votes.

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Capital Improvements Plan continued
The status of the 2003 bond referendum is as follows:

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

$56,400,000 $56,600,000 $41,300,000 $45,000,000 $30,000,000 $70,865,000 $300,165,000

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CARROLLTON-FARMERS BRANCH ISD 2003 BOND REFERENDUM EXPENDITURES TOTAL AUTHORIZED - $300,165,000

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 2005 Actual $1,007,151 $9,927,123 $33,141 $113,982 $500,971 $315,581 $0 $11,897,949

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

$49,996 $22,062 $0 $3,501 $20,889 $68,756 $0 $165,204

Vivian Field DeWitt Perry Dan Long Charles Blalack Ted Polk Barbara Bush

$73,951 $72,888 $76,373 $74,041 $57,879 $56,084 $411,216

$257,814 $178,340 $221,090 $241,331 $284,578 $121,680 $1,304,833

$48,212 $571,802 $149,923 $88,790 $68,212 $55,301 $982,240

$330,933 $346,161 $318,905 $306,585 $209,117 $277,317 $1,789,018

$102,978 $214,009 $105,266 $3,929,590 $148,964 $102,862 $4,603,669

$813,888 $1,383,200 $871,557 $4,640,337 $768,750 $613,244 $9,090,976

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

$1,532,673 $29,093,095 $47,287,539 $48,199,531

$37,215,835 $163,328,673

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Work in Progress:
Several projects are at various stages of completion. The following are brief summaries of each project, their estimated impact on the operating budget and estimated total cost and completion dates. PROJECT: District Technology Initiative Description: This is a comprehensive technology project designed to significantly enhance desktop computer performance for both office and student use. This plan includes upgrades in classroom presentation equipment and District telephone systems. Operating Budget Impact: Typically, this type of project would add to district’s cost to maintain basic (technology) infrastructure and instructional technology support. In this case, net annual costs should decrease due to the following: 1. Instructional Technology Specialists have been re-purposed to provide rollout and training for technology initiatives. Centralized help-desk tools are implemented to decrease technician response time and associated costs (mileage, time-to-fix, etc.). 2. The total net number of computers will decrease, yet access will increase due to the wireless infrastructure. 3. Telecommunications costs will decrease due to implementation of fiber modems to route voice traffic over (existing) Private Fiber Network and cutting monthly, ongoing costs associated with individual telephone lines. Overall estimated annual savings due to the use of private fiber modems $328,000. Project Costs/Status: These costs will ultimately be distributed among all the District facilities and total $38.955 million. Total cost of the first five phases is $33 million.

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PROJECT: Country Place Elementary School Additions and Renovations Description: This is a complete renovation of the current classroom and administrative areas as well as a new kitchen and cafeteria. Operating Budget Impact: The new kitchen and cafeteria addition will add over 8,000 square feet to the existing building. Because of the upgraded systems in the building, however, we do not believe there will be a significant increase in the cost to operate the building. No additional staff will be required. Project Costs/Status: The total project costs are estimated to be $10.4 million. As of August 2008, this project is estimated at 30% completion. Final completion is expected in July 2009. .

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PROJECT: Blalack Middle School Renovation Description: This is an extensive renovation of a 170,000 square feet middle school. A large portion of the fine arts and athletics areas will be upgraded as well as several classroom areas. One gym will receive a new hardwood floor and the sports field will be upgraded to competition level. Operating Budget Impact: This extensive renovation project will add very little new space to the building. Considering the upgrade to the mechanical systems, we estimate that there will be no operating cost increase. No additional staff will be required. Project Costs/Status: The total project costs are estimated to be $13 million. As of August 2008, this project is estimated to be 37% complete with final completion projected for June of 2009.

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CARROLLTON-FARMERS BRANCH ISD FUTURE CONSTRUCTION PROJECTS From the 2003 Bond Referendum
Project
Rosemeade Elementary School renovation Farmers Branch Elementary School improvements Perry Middle School renovation McCoy Elementary School renovations Bush Middle School Ranchview High School addition Good Elementary School renovation Montgomery Elementary School replacement Polk Middle School addition Field Middle School renovation Sheffield Intermediate School renovation Riverchase Elementary School addition McKamy Elementary School addition Landry Elementary School addition Long Middle School improvements Kent Elementary School improvements Total Note: projects under $1 million have not been listed.

Proposed Estimated Cost Year of Initiation in Millions of Dollars
2008 2008 2008 2008 2009 2009 2009 2009 2009 2009 2010 2010 2010 2010 2010 2010 $6.5 $8.7 $9.6 $3.3 $3.7 $27.6 $9.8 $9.9 $4.0 $4.5 $5.1 $3.3 $2.4 $3.0 $2.0 $1.4 $104.8

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Carrollton Farmers Branch Independent School District MISCELLANEOUS STATISTICAL DATA AUGUST 31, 2008 (UNAUDITED) GEOGRAPHIC AREA: POPULATION: STUDENT ENROLLMENT:
Originally Opened/ Replaced 1960 1973 1989 1998 2002 1959 1936 1981 1886 1997 1998 1996 1993 1972/2007 2002 1951 1965 1975 1975 1968 2004 1982 1957 1978 1960 1984 1963/2006 1955 1974/2006 1985 1989 1986 2008 1989 1992 2001 1994 1996 2000 2008 2007 2005

53.41 Square Miles 141,000.00 26,589.00
Capacity/ Square Feet 564,006 503,522 32,700 368,182 250,000 170,789 183,307 164,560 170,150 140,000 142,000 29,750 32,400 75,160 77,631 83,180 93,690 59,443 76,485 73,000 75,160 57,204 68,470 60,276 76,986 56,436 65,605 67,600 75,160 56,436 66,767 76,635 87,787 89,742 81,881 75,160 80,000 76,572 75,160 77,631 47,513 42,906 4,827,042

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

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Building Area - Elementary Schools
Facility Blair Intermediate Blanton Elementary Carrollton Elementary Central Elementary Country Place Elementary Davis Elementary Farmers Branch Elem Freeman Elementary Furneaux Elementary Good Elementary Stark Elementary Kent Elementary Landry Elementary Las Colinas La Villita Elementary McCoy Elementary McKamy Elementary McLaughlin Elementary McWhorter Montgomery Elementary Rainwater Elemetnary Riverchase Elementary Rosemeade Elementary Sheffield Intermediate Sheffield Primary Strickland Intermediate Thompson Elementary Total Permanent Elementary School Area Total Elementary School Portable Area Total Elementary School Area (Gross) Total Property Size (Acres) Elementary Schools Date of Original Construction 2002 2007 1951 1965 1982 1975 1968 2004 1982 1957 2006 1989 1996 1986 2008 1979 1992 1960 2001 1955 1994 2000 1984 1989 1985 2008 2006 Date of Additions Net Permanent Building Area 77,631 75,160 83,180 93,690 58,675 76,485 63,000 75,160 59,406 66,944 83,400 89,742 73,500 75,099 87,787 55,668 79,577 73,300 88,418 67,600 80,000 75,160 55,668 66,767 59,406 77,631 75,160 1,993,214 14,592 1,998,760 291.6 Portable Area Total Building Area (Gross) 77,631 75,160 83,180 95,226 59,443 81,861 63,000 75,160 57,204 68,480 83,400 89,742 73,500 75,099 87,787 60,276 79,577 78,772 75,000 67,600 80,000 75,000 56,436 66,767 56,436 81,863 75,160 Property Size (Acerage) 5 10 9 19 8 8 10 11.6 9 11 11 17 10 10 10 10 15 10 13.5 10 12 10 11 11.5 8 7 15

1969; 1975; 1989; 1999 1966; 1988; 1991; 2001 1977; 2001 1970; 1975

768 5,376

1967; 1975; 1989 2006 1991

768 1,536

4,608

1966; 1972; 1999 2007 1960; 1970; 1975; 1987; 1997

768 768

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Building Area - Middle Schools
Facility Blalack Middle School Bush Middle School Long Middle School Perry Middle School Polk Middle School Field Middle School Total Permanent Middle School Area Total Middle School Portable Area Total Middle School Area (Gross) Total Property Size (Acres) * Portables to facilitate renovations Middle Schools Date of Original Construction 1986 1998 1981 1936 1997 1959 Date of Additions 1998 1982; 1991; 1998 1952; 1996; 1997 1962; 1964; 1968; 1971; 1993; 1998; 2001 Net Permanent Building Area 170,150 142,000 164,500 179,467 140,000 170,789 966,906 23,600 973,914 123.0 Portable Area 15,456 768 3,840 3,536 Total Building Area (Gross) 170,150 142,000 165,268 183,307 142,400 170,789 Property Size (Acerage) 21 23 21 13 32 13

Building Area - High Schools
Facility Creekview High School Ranchview High School Smith High School Turner High School Total Permanent High School Area Total High School Portable Area Total High School Area (Gross) Total Property Size (Acres) High Schools Date of Original Construction 1998 2002 1973 1960 Date of Additions Net Permanent Building Area 368,182 250,000 496,782 564,006 1,678,970 1,536 1,679,628 207.8 Portable Area 1,536 Total Building Area (Gross) 368,840 250,000 496,782 564,006 Property Size (Acerage) 70 54 29 54.8

1980; 1987; 1993; 1998; 2000, 2006

1961; 1962; 1964; 1966; 1971; 1993; 1998; 2000

Building Area - Alternative Schools
Facility Huie Special Ed Ctr Grimes Learning Ctr Family Ctr Academic Character Training Total Permanent Alternative School Area Total Alternative School Portable Area Total Alternative School Area (Gross) Total Property Size (Acres) Alternative Schools Date of Original Construction 1982 1989 1994 1993 Date of Additions Net Permanent Building Area 29,750 32,700 2,197 32,400 97,047 Portable Area Total Building Area (Gross) 29,750 36,540 2,197 32,400 Property Size (Acerage) 5 5 0.25 5

3,840

3,840 100,887 15.25

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Building Area - Support Facilities
Facility Administration Student Services Agriculture Site PSA Buildings SFC Pre-Kindergarten Ctr (CLC) CLC Sanctuary and Support Wesley Bld. @ CLC Counseling Center Technology Learning Ctr Kelly Field House Kelly Pre-K Service Ctr Stadium/Natatorium Living Materials Ctr Total Permanent Alternative School Area Total Alternative School Portable Area Total Alternative School Area (Gross) Total Property Size (Acres) Support Facilities Date of Original Construction 1982 1971 1981 1990 2005 2005 1990 Date of Additions Net Permanent Building Area 28,000 13,824 16,188 38,756 16,687 42,906 14,000 24,700 2,341 62,000 6,740 47,513 88,560 81,000 4,500 487,715 0 487,715 119.0 Portable Area Total Building Area (Gross) 28,000 13,824 16,188 38,756 16,687 42,906 14,000 24,700 2,341 62,000 6,740 47,513 88,560 81,000 4,500 Property Size (Acerage) 14 24 4.5

5

1985 1996 2007 1972 1963 1950

1974; 1978; 1993; 1998

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

Combined Building Area - Carrollton-Farmers Branch ISD
Total District Permanent Facility Area Total District Portable Area Total District Area (Gross) Total Property Size (Acres) 5,223,852 43,568 5,240,904 759.1

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Student Data

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Student Data continued
The graph below depicts the District’s 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

Based on current enrollment trends, the District’s 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.

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Student Data continued
The Texas Assessment of Knowledge and Skills (TAKS) assesses student mastery of the Texas Essential Knowledge and Skills (TEKS) in English/Language Arts, Mathematics, Social Studies, and Science. Students must demonstrate mastery on each section of the EXIT-Level examination to be eligible for a high school diploma. Students in grades 3 - 11 take the TAKS test annually.
TAKS Results by Subject and Grade
Subject Area Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Reading/ELA Math Writing Science Social Studies Group All Students All Students All Students All Students All Students African Am. African Am. African Am. African Am. African Am. Hispanics Hispanics Hispanics Hispanics Hispanics White White White White White 2004 2005 2006 Met Met Met Expectation Commended Expectation Commended Expectation Commended 83% 24% 86% 30% 89% 30% 81% 22% 79% 27% 80% 29% 91% 29% 92% 34% 93% 33% 78% 11% 74% 18% 78% 21% 93% 29% 92% 37% 92% 39% 80% 71% 90% 66% 91% 73% 71% 86% 63% 86% 93% 90% 96% 92% 98% 17% 10% 18% 4% 15% 13% 12% 18% 6% 14% 36% 32% 42% 16% 24% 13% 13% 10% 5% 14% 83% 68% 93% 62% 91% 79% 69% 88% 58% 84% 94% 90% 96% 89% 97% 79% 69% 88% 59% 85% 21% 13% 29% 9% 23% 21% 17% 22% 9% 19% 44% 37% 49% 27% 53% 18% 17% 20% 10% 21% 88% 70% 93% 67% 91% 83% 72% 90% 66% 85% 96% 91% 96% 91% 98% 83% 72% 90% 67% 86% 21% 16% 26% 12% 31% 19% 19% 21% 12% 22% 44% 41% 45% 33% 56% 19% 20% 22% 14% 25%

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

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Student Data continued
The graph below depicts Students by Category.

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

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Student Data continued
The graph below depicts the change in Student Ethnicity over time.

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

41.80% 41.70% 35.70% 33.10% 30.50% 28.00% 25.80% 24.10%

African Amer

10.60% 10.60% 12.30% 13.20% 13.20% 14.60% 14.20% 14.10%

Hispanic

33.90% 34.00% 38.60% 41.10% 44.20% 45.90% 48.80% 50.20%

Native Amer

0.60%

0.60% 0.50% 0.50% 0.50% 0.40% 0.40% 0.40%

Asian/Pacific Is

13.00% 13.10% 12.80% 12.10% 11.60% 11.10% 10.80% 11.20%

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Student Data continued
The graph below depicts the Students Economically Disadvantaged by Count.

Students Economically Disadvantaged
(Source: PEIMS Edits + Economically Disadvantaged Students Report)
Eligible for Free Meals

Eligible for Reduced Meals

Assist to need familiies (TANF)

Not Econ Disadv 0
Eligible for Free Meals

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

Eligible for Reduced Meals Assist to need familiies (TANF)

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2000-01 2001-02

15,453 15,555 15,270 14,005 12,228 12,852
12,834 12,095

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

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Student Data continued
S tu d e n t D r o p o u t In fo r m a tio n
* N o te : S ta te C r ite r ia c h a n g e d in 2 0 0 6 -0 7 (S o u r c e : P E I M S E d it + D r o p o u t S tu d e n t R e p o r t)
2 0 0 0 -0 1 2 0 0 1 -0 2
0

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

0

15

1

8

1

3

2

8

10

34

4

29

12

12

8

50

46

23

11

20

12

10

11

43

39

10

8

18

10

16

11

44

48

19

11

23

21

10

7

34

90

101

35

98

56

54

39

181

233

Dropout by Ethnicity & Gender 2007-2008
0 6

M

al

37 77 18 0 9

e

m

al

16 55 15

Fe
0
N a tiv e A m e ric a n

e

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

Student Data continued
CFB ISD Campus Enrollment
# Name 2005-06 2,014 2,142 183 170 2,172 756 15 0 1,102 980 905 1,134 938 648 611 680 538 725 456 863 524 416 479 354 657 431 459 46 335 477 443 509 569 394 535 449 342 528 539 404 0 439 0 0 26,361 2006-07 2,013 2,086 227 144 2,161 756 13 79 1,087 982 861 1,152 970 616 679 654 517 613 560 856 508 444 501 361 591 434 442 33 342 414 455 487 566 398 537 399 364 550 533 521 0 346 0 0 26,252 2007-08 1,956 2,069 240 138 2,150 773 30 161 1,014 1,010 806 1,141 1,056 622 719 625 527 471 549 636 516 459 504 363 566 442 437 1 349 455 490 459 546 405 469 387 418 668 645 522 0 222 381 0 26,397 Estimated 2008-09 1,981 2,094 240 138 2,160 773 30 161 1,024 1,010 816 1,141 1,056 632 719 625 527 471 449 436 516 459 504 363 566 442 437 30 349 455 490 464 551 405 474 387 418 428 645 422 349 222 381 349 26,589

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

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PEIMS EDIT+ REPORTS DATA REVIEW
At Risk Students by Sex, Ethnicity, and Grade 2007-2008 Fall Collecton
Native American Grade EE PK KG 01 02 03 04 05 06 07 08 09 10 11 12 Totals Male 0 0 2 2 2 1 3 0 0 0 3 1 1 2 2 19 Female 0 2 1 0 1 2 1 1 1 4 0 1 2 0 3 19 Asian or Pacific Islander Male 0 77 78 69 74 65 43 32 25 30 34 49 41 33 34 684 Female 0 59 81 72 62 45 32 21 16 22 12 34 34 37 38 565 African American Male 0 3 24 71 64 63 52 55 52 51 60 94 77 67 39 772 Female 0 6 17 50 63 46 49 54 42 56 59 57 71 67 60 697 Hispanic Male 4 335 418 484 462 411 296 262 222 231 259 382 265 185 145 4,361 Female 2 334 425 378 408 339 240 200 200 193 224 311 252 208 199 3,913 White, Not of Hispanic Origin Male 0 6 34 70 62 51 31 40 35 49 64 92 89 96 92 811 Female 0 9 23 44 59 35 26 35 30 31 39 68 72 97 85 Total 6 831 1,103 1,240 1,257 1,058 773 700 623 667 754 1,089 904 792 697 % 0.0% 6.7% 8.8% 9.9% 10.1% 8.5% 6.2% 5.6% 5.0% 5.3% 6.0% 8.7% 7.2% 6.3% 5.6%

653 12,494 100.0% 5.2%

Percent 0.2%

0.2% 5.5%

4.5% 6.2%

5.6% 34.9%

31.3% 6.5%

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Student Data continued
2007 ADEQUATE YEARLY PROGRESS (AYP) AND ACADEMIC EXCELLENCE INDICATOR SYSTEM (AEIS) PRELIMINARY RESULTS
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 MEETS MISSED AYP AYP
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

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

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2006 ADEQUATE YEARLY PROGRESS (AYP) FINAL RESULTS
MEETS MISSED AYP AYP
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

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

Student Data continued
2005 ADEQUATE YEARLY PROGRESS (AYP) FINAL RESULTS
MEETS AYP
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

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

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SAT Results for 2007
Mean Scores Campus Turner High School Smith High School Creekview High School Ranchview High School District National Texas Count 138 277 329 109 853 1,494,531 132,067 Critical Reading 504 511 502 470 501 502 492 Math 551 538 536 508 535 515 507 Writing 495 513 491 463 495 494 482 Combined 1550 1562 1529 1441 1531 1,511 1,481

ACT Results for 2007
Campus Turner High School Smith High School Creekview High School Ranchview High School District National Texas Count 56.0 99.0 112.0 50.0 318.0 1,300,599 76542.0 English 19.1 20.4 21.1 18.3 20.1 20.7 19.5 Math 22.8 21.7 22.4 20.7 22.0 21.0 20.8 Reading Science 21.1 21.4 21.5 20.5 22.2 21.6 18.9 19.6 21.3 21.0 21.5 20.9 20.9 21 Composite 21.3 21.2 21.9 19.5 21.2 21 21

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Student Data continued
SAT Results for 2006
Mean Scores Campus Turner High School Smith High School Creekview High School Ranchview High School District National Texas Count 135 250 351 82 763 1,465,744 129,784 Critical Reading 533 510 507 499 511 503 491 Math 567 545 548 529 548 518 506 Writing 513 524 507 493 512 497 487 Combined 1613 1579 1562 1521 1571 1,518 1,484

ACT Results for 2006
Campus Turner High School Smith High School Creekview High School Ranchview High School District National Texas Count 56.0 94.0 125.0 46.0 322.0 1,206,455 73524.0 English 19.7 21.0 22.1 19.2 20.9 20.6 19.4 Math 21.8 22.5 23.4 19.9 22.3 20.8 20.6 Reading Science 20.3 20.8 21.3 21.1 23.4 22.9 19.2 19.2 21.6 21.4 20.5 21.4 20.9 20.3 Composite 20.8 21.6 23.1 19.5 21.7 21 20

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

MAXIMUM DAILY RATE MIDPOINT DAILY RATE MINIMUM DAILY RATE

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 6 193.36 171.71 143.61

Grade 7 214.49 190.74 159.47

Grade 8 238.34 211.96 177.18

Grade 9 265.03 235.53 196.84

Grade 6 Secretary/After the Bell Secretary/Athletic Department Secretary/Principal HS Student Records/PEIMS Coordinator

Grade 8 Secretary/Assistant Superintendent

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

MAXIMUM DAILY RATE MIDPOINT DAILY RATE MINIMUM DAILY RATE

173.78 154.61 130.49

193.05 171.71 144.89

214.49 190.74 160.89

238.15 211.69 178.48

264.91 235.53 198.61

288.60 256.87 216.34

330.14 280.53 235.76

342.38 304.34 256.52

372.98 331.51 279.38

Grade 1

Grade 6 Tech/Sp Project Manager Student Data Facilitator

Grade 2

Grade 3

Grade 7 Assistant System Manager SASI Database Analyst

Grade 4 Environmental Technician SNS Supervisor

Grade 8

Grade 5 Computer Services Manager

Grade 9 Network Systems Manager

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

MAXIMUM DAILY RATE MIDPOINT DAILY RATE MINIMUM DAILY RATE

173.78 154.61 130.49

193.05 171.71 144.89

214.49 190.74 160.89

238.15 211.69 178.48

264.91 235.53 198.61

288.60 256.87 216.34

330.14 280.53 235.76

342.38 304.34 256.52

372.98 331.51 279.38

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 6 Payroll System Specialist Records Management Specialist

Grade 7 -

Grade 8 -

Grade 9 Video Services Specialist Video Automation Specialist

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

Set Rates Manager Trainer

$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 1 Custodian Production Assistant, SNS

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

Carrollton-Farmers Branch Independent School District

192

Miscellaneous Financial Information

193

State Funding Formulas
(Source: First Southwest Company and District provided information)

CURRENT SCHOOL FINANCE SYSTEM General
The following description of the current Finance System is subject to the provisions of the Reform Legislation. For a more complete description of school finance and fiscal management in the State, reference is made to Vernon's Texas Codes Annotated, Education Code, Chapters 41 through 46, as amended. The reform legislation, which generally became effective at the beginning of the 2006-07 fiscal year of each district, made substantive changes to the manner in which the finance system is funded, but did not modify the basic structure of the finance system. The changes to the manner in which the finance system is funded are intended to reduce local Maintenance & Operation tax rates by one third over two years, with Maintenance & Operation tax levies declining by approximately 11% in fiscal year 2006-07 and approximately another 22% in fiscal year 2007-08. Additional state funding needed to offset local tax rate reductions must be generated by the modified state franchise, motor vehicle and tobacco taxes or any other revenue source appropriated by the Legislature. The Legislative Budget Board (LBB) has projected that the reform legislation will be under-funded from the reform legislation revenue sources by a cumulative amount of $25 billion over fiscal years 2006-07 through 2010-11, although state surpluses were appropriated to offset the revenue short-fall in fiscal year 2006-07 and for the 2008-09 state biennium, and the short-fall could be addressed in future years if the reform legislation, particularly the ad valorem tax compression measures of HB 1, should prove to be an economic stimulus for the state or if there is sustained growth in the economy of the state that generates greater state revenues than were originally forecast by the LBB. Under the finance system, school districts are guaranteed to receive state funding necessary to provide the district the greater of (A) the amount of state and local revenue per student for the district in the 2005-06 fiscal year, (B) the amount of state and local revenue per student the district would have been entitled to for the 2006-07 fiscal year based on the funding elements in place prior to the reform legislation using the Maintenance & Operations (M&O) tax rate the district adopted for the 2005-06 fiscal year, or (C) the amount of state and local revenue per student the district would have been entitled to for the 2006-07 fiscal year based on the funding elements in place prior to the reform legislation using an Maintenance & Operation tax rate that would allow the district to maintain total revenue per student under the funding elements in place prior to the reform legislation. In addition to the greater of (A), (B) or (C), HB1 provided a $2,500 salary allotment to fund a salary increase for teachers and certain other employees and a high school student allotment of $275 per student in average daily attendance for dropout

194

Current School Finance System General continued
prevention and college readiness programs. During the 2007 regular Legislative Session, which convened on January 9, 2007 and adjourned on May 28, 2007, a new funding allotment was created and funded by the Legislature to provide an average $425 salary increase for educators at each school district. State funds appropriated to provide districts the guaranteed amount may only be used for maintenance and operating purposes and not to fund facilities, debt service or other purposes. If a district adopts a Maintenance & Operations tax rate in any fiscal year below a rate equal to the state compression percentage for the district in that year multiplied by the M&O tax rate adopted by the district for the 2005-06 fiscal year, the district’s guaranteed amount is reduced in a proportionate amount. If a district would receive more state and local revenue from the Tier One and Tier Two allotments and wealth equalization than the guaranteed amount described above, the amount of state funding will be reduced by the amount of such surplus over the guaranteed amount described above. In general terms, funds are allocated to districts in a manner that requires districts to “compress” their tax rates in order to receive increased state funding at a level that equalizes local tax wealth at the 88th percentile yield for the 2006-07 fiscal year. A basic component of the funding formulas is the “state compression percentage”. The state compression percentage is 88.67% for fiscal year 2006-07 and 66.67% for fiscal year 2007-08. For fiscal year 2008-09 and thereafter, the Commissioner is required to determine the state compression percentage for each fiscal year based on the percentage by which a district is able to reduce its M&O tax rate for that year, as compared to such district’s adopted M&O tax rate for the 2005-06 fiscal year, as a result of state funds appropriated for distribution for the current fiscal year from the property tax relief fund established under the reform legislation, or from any other funding source made available by the Legislature for school district property tax relief.

State Funding for Local School Districts
To limit disparities in school district funding abilities, the finance system (1) compels districts with taxable property wealth per weighted student higher than the “equalized wealth level” to reduce their wealth to such amount or to divert a portion of their tax revenues to other districts as described below and (2) provides various state funding allotments, including a basic funding allotment and other allotments for “enrichment” of the basic program, for debt service tax assistance and for new facilities construction. The Finance System provides for (1) State guaranteed basic funding allotments per student (“Tier One”) and (2) State guaranteed revenues per student for each cent of local tax effort to provide operational funding for an “enriched” educational program (“Tier Two”). In addition, to the extent funded by the Legislature, the Finance System includes, among other funding allotments, an allotment to subsidize existing debt service up to certain limits (“EDA”), the Instructional Facilities Allotment (“IFA”), and an allotment to pay operational expenses

195

State Funding for Local School Districts continued
associated with the opening of a new instructional facility. Tier One, Tier Two, EDA and IFA are generally referred to as the Foundation School Program. Tier One and Tier Two allotments represent the State funding share of the cost of maintenance and operations of school districts and supplement local ad valorem M&O Taxes levied for that purpose. Tier One and Tier Two allotments and prior year IFA allotments are generally required to be funded each year by the Legislature. EDA and future year IFA allotments supplement local ad valorem taxes levied for debt service on bonds issued by districts to construct, acquire and improve facilities and are generally subject to appropriation by the Legislature. State funding allotments may be altered and adjusted to penalize school districts with high administrative costs and, in certain circumstances, to account for shortages in State appropriations or to allocate available funds in accordance with wealth equalization goals. Tier One allotments are intended to provide all districts a basic program of education rated academically acceptable and meeting other applicable legal standards. If needed, the State will subsidize local tax receipts at a tax rate of $0.86 per $100 of property value to ensure that the cost to a district of the basic program is met. Tier Two allotments are intended to guarantee each school district that is not subject to the wealth transfer provisions described below an opportunity to supplement that program at a level of its own choice, however Tier Two allotments may not be used for the payment of debt service or capital outlay. The cost of the basic program is based on an allotment per student known as the “Tier One Basic Allotment.” The Tier One Basic Allotment is adjusted for all districts by a cost-of-living factor known as the “cost of education index.” In addition, a district-size adjustment further adjusts the Tier One Basic Allotment for districts that have less than 5,000 students in average daily attendance. For the 2006-07 fiscal year the Tier One Basic Allotment was funded at $2,748 based on a guaranteed yield of $31.95 for each cent of tax effort. For fiscal year 2007-08, the Tier One Basic Allotment is $3,135 based upon a guaranteed yield of $36.45 for each cent of tax effort. Tier Two consists of state equalization funding for local M&O tax levies that exceed $0.86. For fiscal year 2006-07, state funding to equalize local M&O tax levies above $0.86, up to a district’s compressed rate, was funded at a guaranteed yield of $31.95 per student in weighted average daily attendance (“WADA”) for each cent of tax effort; any amount above a district’s compressed rate up to $0.04 was funded at a guaranteed yield of $41.25 per WADA for each cent of tax effort; and any tax effort associated with a tax approved by voters at a roll back election was funded at a guaranteed yield of $31.95 per WADA for each cent of tax effort above a district’s compressed rate plus $0.04. For fiscal year 2007-08, these three levels of Tier Two are funded at $36.45; $46.94 and $31.95, respectively. See “CURRENT PUBLIC SCHOOL FINANCE SYSTEM – General” for a discussion of the state compression percentage. The IFA guarantees each school district a specified amount per student (the “IFA Guaranteed Yield”) in State and local funds for each cent of tax effort to pay principal of and interest on eligible bonds issued to construct, acquire, renovate or improve instructional facilities. To receive an IFA, a school district must apply to the Commissioner in accordance with rules adopted by the Commissioner before issuing the bonds to be paid with State assistance. The

196

State Funding for Local School Districts continued
total amount of debt service assistance over a biennium for which a district may be awarded is limited to the lesser of (1) the actual debt service payments made by the district in the biennium in which the bonds are issued; or (2) the greater of (a) $100,000 or (b) $250 multiplied by the number of students in average daily attendance. The IFA is also available for lease-purchase agreements and refunding bonds meeting certain prescribed conditions. If the total amount appropriated by the State for IFA in a year is less than the amount of money school districts applying for IFA are entitled to for that year, districts applying will be ranked by the Commissioner by wealth per student, and State assistance will be awarded to applying districts in ascending order of adjusted wealth per student beginning with the district with the lowest adjusted wealth per student. In determining wealth per student for purposes of IFA, adjustments are made to reduce wealth for certain fast growing districts. Once a district receives an IFA award for bonds, it is entitled to continue receiving State assistance without reapplying to the Commissioner and the guaranteed level of State and local funds per student per cent of tax effort applicable to the bonds may not be reduced below the level provided for the year in which the bonds were issued. In 2007, the Legislature appropriated funds for outstanding school district bonds that qualified in prior budget cycles for IFA allotments and added funding for qualified debt to be issued for instructional facilities in the state’s 2008-09 fiscal biennium, however, the Texas Education Agency has indicated that it intends to reserve all such new appropriation for the second year of the biennium. State financial assistance is provided for certain existing debt issued by school districts (referred to herein as EDA) to produce a guaranteed yield (the “EDA Yield”), which for the 2006-07 State Biennium is $35.00 (subject to adjustment as described below) in State and local revenue per student for each cent of debt service tax levy; however, for bonds that became eligible for EDA funding after August 31, 2001, and prior to August 31, 2005, EDA assistance for such eligible bonds may be less than $35 in revenue per student for each cent of debt service tax, as a result of certain administrative delegations to the Commissioner under State law. Effective September 1, 2003, the portion of the local debt service rate that has qualified for equalization funding by the State has been limited to the first 29 cents of debt service tax or a greater amount for any year provided by appropriation by the Legislature. In general, a district's bonds are eligible for the allotment if, during the 2004-05 fiscal year, the district (i) made payments on such bonds or (ii) levied and collected debt taxes for the payment of principal and interest on such bonds. In 2007, The Legislature appropriated funds for outstanding school district bonds that qualified in prior budget cycles for EDA allotments, provided additional EDA funding for the State’s 2008-09 fiscal biennium for new bonds that qualify for the allotment and rolled forward the eligibility date from 2004-05 to 2006-07 fiscal year. A district may not receive EDA funding for the principal and interest on a series of otherwise eligible bonds for which the district receives overlapping IFA funding. A district may also qualify for an allotment for operational expenses associated with opening new instructional facilities. This funding source may not exceed $25,000,000 in one school year on a State-wide basis. For the first school year in which students attend a new instructional

197

State Funding for Local School Districts continued
facility, a district is entitled to an allotment of $250 for each student in average daily attendance at the facility. For the second school year in which students attend that facility, a district is entitled to an allotment of $250 for each additional student in average daily attendance at the facility. The new facility operational expense allotment will be deducted from wealth per student for purposes of calculating a district's Tier Two State funding.

Local Revenue Sources - Property Tax Authority
The primary source of local funding for school districts is ad valorem taxes levied against the local tax base. The former provision of the Education Code Section 45.003, that in general limited the M&O tax rate to $1.50 per $100 of taxable assessed value, was replaced with a formula using the state compression percentage so that the maximum tax rate that may be adopted by a district in any fiscal year is limited based on the amount of State funds to be received by the district in that year. For the 2006-07 and 2007-08 fiscal years, districts may generate additional local funds by raising their M&O tax rate by $0.04 above the compressed tax rates (without taking into account changes in taxable valuation) without voter approval, and such amounts will generate equalized funding dollars from the State under the Tier Two program. In fiscal year 2008-09 and thereafter, districts may, in general, increase their tax rate by an additional two or more cents and receive State equalization funds for such taxing effort so long as the voters approve such tax rate increase. Many school districts, however, voted their M&O tax under prior law and may be subject to other limitations on the M&O tax rate. School districts are also authorized to levy a bond debt service tax that may be unlimited in rate. See “TAX INFORMATON – Tax Rate Limitations” herein. The governing body of a school district cannot adopt an annual tax rate which exceeds the district’s “rollback tax rate” without submitting such proposed tax rate to the voters at a referendum election. See “TAX INFORMATION – Public Hearing and Rollback Tax Rate” herein.

Wealth Transfer Provisions
Under the Finance System, districts are required, with certain limited exceptions, to effectively adjust taxable property wealth per weighted student (“wealth per student”) for each school year to no greater than the “equalized wealth level”, determined in accordance with a formula set forth in the Reform Legislation. A district may effectively reduce its wealth per student either by reducing the amount of taxable property within the district relative to the number of weighted students, by transferring revenue out of the district or by exercising any combination of these remedies. The wealth level that required wealth reduction measures for fiscal year 2006-07 was $319,500 per student in average daily attendance. For 2007-08 that wealth level has been increased to $364,500 per student in average daily attendance with respect to that portion of a district’s M&O tax effort that does not exceed its compressed tax rate, and remains at $319,500 with respect to

198

Wealth Transfer Provisions continued
that portion of a district’s local tax effort that is beyond its compressed rate plus $0.04. Property wealthy districts may also be able to levy up to an additional four cents (six cents beginning with fiscal year 2009-10) per $100 of assessed valuation of M&O taxes above their compressed rate to provide revenue that is not subject to recapture. A district has four options to reduce its wealth per student so that it does not exceed the equalized wealth level: (1) A district may consolidate by agreement with one or more districts to form a consolidated district. All property and debt of the consolidating districts vest in the consolidated district. (2) Subject to approval by the voters of all affected districts, a district may consolidate by agreement with one or more districts to form a consolidated taxing district solely to levy and distribute either M&O Taxes or both M&O Taxes and debt service taxes. (3) A district may detach property from its territory for annexation by a property-poor district. (4) A district may educated students from other districts who transfer to the district without charging tuition to such students. A district has three options to transfer tax revenues from its excess property wealth. First, a district with excess wealth per student may purchase “attendance credits” by paying the tax revenues to the State for redistribution under the Foundation School Program. Second, it can contract to disburse the tax revenues to educate students in another district, if the payment does not result in effective wealth per student in the other district to be greater than the equalized wealth level. Both options to transfer property wealth are subject to approving elections by the transferring district’s qualified voters. Third, a wealthy district may reduce its wealth by paying tuition to a non-wealthy district for the education of students that reside in the wealthy district. A district may not adopt a tax rate until its effective wealth per student is the equalized wealth level or less. If a final court decision holds any of the preceding permitted remedial options unlawful, districts may exercise any remaining option under a revised schedule approved by the Commissioner. If a district fails to exercise a permitted option, the Commissioner must reduce the district's property wealth per student to the equalized wealth level by detaching certain types of property from the district and annexing the property to a property-poor district or, if necessary, consolidate the district with a property-poor district. Provisions governing detachment and annexation of taxable property by the Commissioner do not provide for assumption of any of the transferring district's existing debt.

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 District’s 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.

Tax Information Ad Valorem Tax Law
The appraisal of property within the District is the responsibility of the Dallas Central Appraisal District and the Denton County Appraisal District (the “Appraisal District”). Excluding agricultural and open-space land, which may be taxed on the basis of productive capacity, the Appraisal District is required under the Property Tax Code to appraise all property within the Appraisal District on the basis of 100% of its market value and is prohibited from applying any assessment ratios. In determining market value of property, different methods of appraisal may be used, including the cost method of appraisal, the income method of appraisal and market data comparison method of appraisal, and the method considered most appropriate by the chief appraiser is to be used. State law further limits the appraised value of a residence homestead for

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Ad Valorem Tax Law continued
a tax year to an amount not to exceed the lesser of (1) market value of the property, or (2) the sum of (a) 10% of the appraised value of the property for the last year in which the property was appraised for taxation times the number of years since the property was last appraised, plus (b) the appraised value of the property for the last year in which the property was appraised plus (c) the market value of all new improvements to the property. The value placed upon property within the Appraisal District is subject to review by an Appraisal Review Board, consisting of three members appointed by the Board of Directors of the Appraisal District. The Appraisal District is required to review the value of property within the Appraisal District at least every three years. The District may require annual review at its own expense, and is entitled to challenge the determination of appraised value of property within the District by petition filed with the Appraisal Review Board. Reference is made to the VTCA, Property Tax Code, for identification of property subject to taxation; property exempt or which may be exempted from taxation, if claimed: the appraisal of property of ad valorem taxation purposes: and the procedures and limitations applicable to the levy and collection of ad valorem taxes. Article VIII of the State Constitution (“Article VIII”) and State law provide for certain exemptions from property taxes, the valuation of agricultural and open-space lands at productivity value, and the exemption of certain personal property from ad valorem taxation. Certain residence homestead exemptions from ad valorem taxes for public school purposes are mandated by Section 1-b, Article VIII, and State law and apply to the market value of residence homesteads in the following sequence: $15,000; and an additional $10,000 for those 65 years of age or older, or the disabled. A person over 65 and disabled may receive only one $10,000 exemption, and only one such exemption may be received per family, per residence homestead. State law also mandates a freeze on taxes paid on residence homesteads of persons 65 years of age or older which receive the $10,000 exemption. Such residence homesteads shall be appraised and taxes calculated as on any Ad Valorem Tax Law other property, but taxes shall never exceed the amount imposed in the first year in which the general elementary and secondary public school purposes is also transferable to a different residence homestead. If improvements (other than maintenance or repairs) are made to the property, the value of the improvements is taxed at the then current tax rate, and the total amount of taxes imposed is increased to reflect the new improvements with the new amount of taxes then serving as the ceiling on the taxes for the following years. Effective January 1, 2004, the freeze on taxes paid on residence homesteads of persons 65 years of age and older was extended to include the resident homesteads of “disabled” persons, including the right to transfer the freeze to a different residence homestead. A “disabled” person is one who is “under a disability for purposes of payment of disability insurance benefits under the Federal Old Age, Survivors and Disability Insurance.”

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Ad Valorem Tax Law continued
In addition, under Section 1-b, Article VIII, the State law, the governing body of a political subdivision, at its option, may grant: a. an exemption of not less than $3,000 of the market value of residence homestead of persons 65 years of age or older and the disabled from all ad valorem taxes thereafter levied by the political subdivision; b. an exemption of up to 20% of the market value of residence homesteads; minimum exemption $5,000. In the case of residence homestead exemptions granted under Section 1-b, Article VIII, ad valorem taxes may continue to be levied against the value of homestead exempted where ad valorem taxes have previously been pledged for the payment of debt if cessation of the levy would impair the obligation of the contract by which the debt was created.

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

Ad Valorem Tax Law continued
of certain public improvements in the TIF, and such taxes levied and collected for and on behalf of the TIF are not available for general use by such contributing taxing units. Effective September 1, 2001, a school district may not enter into tax abatement agreements under the general statute that permits municipalities and counties to initiate tax abatement agreements. Under current law, the Comptroller of Public Accounts is to determine taxable value of property within each school district in the state (which taxable value figure is used in calculating a district’s wealth per student) and in making such determination the taxable value is to exclude (i) the total dollar amount of any captured appraised value of property located in a reinvestment zone on August 31, 1999, that generates taxes paid into a tax increment fund and is eligible for tax increment financing under a reinvestment zone financing plan approved before September 1, 1999 and (ii) the total dollar value of taxable property covered by a tax abatement agreement entered into prior to June 1, 1993. Notwithstanding the foregoing, in 2001 the Legislature enacted legislation known as the Texas Economic Development Act, which provides incentives for certain school districts to grant tax abatements on certain eligible property to encourage economic development in their tax base and provides additional State funding for each year of such tax abatement in the amount of the tax credit provided to the taxpayers of the district.

Tax Rate Limitation
A school district is authorized to levy maintenance and operation taxes subject to approval of a proposition submitted to district voters under Section 45.003(d) of the Texas Education Code, as amended. The maximum voted maintenance tax rate for the District is $1.50 per $100 of assessed valuation as approved by the voters at an election held on February 28, 1959 pursuant to the authority conferred by former Article 2784e-1, Vernon’s Ann. Civ. Stat. (“Article 2784e-1”). Article 2784e-1 further limited the District’s annual, local maintenance and operations tax levy based upon a comparison between the District’s outstanding bonded indebtedness and the District’s taxable assessed valuation per $100 of assessed valuation. Article 2784e-1 provides for a reduction of $0.10 for each one percent (1%) or major fraction thereof increase in bonded indebtedness beyond seven percent (7%) of assessed value of property in the District. This limitation is capped when the District’s bonded indebtedness is ten percent (10%) (or greater) of the District’s assessed valuation which would result in an annual maintenance and operations tax levy not to exceed $1.20. Lastly, the Texas Attorney General in reviewing the District’s transcript of proceedings will allow the District to reduce the amount of its outstanding bonded indebtedness by the amount of funds (on a percentage basis) that the District receives in State assistance for the repayment of this bonded indebtedness (for example, if the District anticipates that it will pay 75% of its bonded indebtedness from State assistance, for the purposes of Article 2784e-1, the Texas Attorney General will assume that only 25% of the District’s bonded indebtedness is outstanding and payable from local ad valorem taxes). With the issuance of Bonds, the District’s ratio of bonded indebtedness to taxable assessed valuation is 2.49%. Prior to the adoption of the Reform Legislation in 2006 (see “CURRENT PUBLIC SCHOOL FINANCE SYSTEM”, page 194), subject to limited exceptions, the maximum voted

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Tax Rate Limitation continued
maintenance tax rate for the District was $1.50 per $100 assessed valuation, subject to the limitations described in the preceding paragraph. With the adoption of the Reform Legislation, for any fiscal year beginning with the 2006-07 fiscal year, the maximum tax rate per $100 of assessed valuation that may be adopted by the District may not exceed the lesser of (A) $1.50 and (B) the sum of (1) the rate of $0.17, and (2) the product of the “state compression percentage” multiplied by $1.50. The state compression percentage is 88.67% for fiscal year 2006-07 and 66.67% for fiscal year 2007-08. For fiscal year 2008-09 and thereafter, the Commissioner is required to determine the state compression percentage for each fiscal year which is based on the amount of State funds appropriated for distribution to the District for the current fiscal year. For a more detailed description of the state compression percentage, see “CURRENT PUBLIC SCHOOL FINANCE SYSTEM – General”. Furthermore, a school district cannot annually increase its tax rate in excess of the district’s “rollback tax rate” without submitting such tax rate to a referendum election and a majority of the voters voting at such election approving the adopted rate. See ‘TAX INFORMATION – Public Hearing and Rollback Tax Rate”. A school district is also authorized to issue bonds and levy taxes for payment of bonds subject to voter approval of a proposition submitted to the voters under Section 45.003(b)(1), Texas Education Code, as amended, which provides a tax unlimited as to rate or amount for the support of school district bonded indebtedness. Chapter 45 of the Texas Education Code, as amended, requires a district to demonstrate to the Texas Attorney General that it has the prospective ability to pay debt service on a proposed issue of bonds, together with debt service on other outstanding “new debt” of the district, from a tax levied at a rate of $0.50 per $100 of assessed valuation before bonds may be issued. In demonstrating the ability to pay debt service at a rate of $0.50, a district may take into account State allotments to the district which effectively reduces the district’s local share of debt service. Once the prospective ability to pay such tax has been shown and the bonds are issued, a district may levy an unlimited tax to pay debt service. Taxes levied to pay debt service on bonds approved by district voters at an election held on or before April 1, 1991 and issued before September 1, 1992 (or debt issued to refund such bonds) are not subject to the foregoing threshold tax rate test. In addition, taxes levied to pay refunding bonds issued pursuant to Chapter 1207, Texas Government Code, are not subject to the $0.50 tax rate test; however, taxes levied to pay debt service on such bonds are included in the calculation of the $0.50 tax rate test as applied to subsequent issues of “new debt”. The Bonds are issued, in part, as “new debt” and are subject to the $0.50 threshold tax rate test. Under current law, a district may demonstrate its ability to comply with the $0.50 threshold tax rate test by applying the $0.50 tax rate to an amount equal to 90% of projected future taxable value of property in the district, as certified by a registered professional appraiser, anticipated for the earlier of the tax year five years after the current tax year or the tax year in which the final payment for the bonds is due. However, if a district uses projected future taxable values to meet the $0.50 threshold test, then for subsequent bond issues, the Attorney General must find that the district has the projected ability to pay principal and interest on the proposed bonds and all previously issued bonds subject to the $0.50 204

Tax Rate Limitation continued
threshold tax rate test from a tax rate of $0.45 per $100 valuation. The District has not used projected property values to satisfy this threshold test.

Public Hearing and Rollback Tax Rate
In setting its annual tax rate, the governing body of a school district generally cannot adopt a tax rate exceeding the district’s “rollback tax rate” without approval by a majority of the voters at an election approving the higher rate. Prior to the adoption of the Reform Legislation in 2006 (see “CURRENT PULIC SCHOOL FINANCE SYSTEM”, page 194), the rollback tax rate was the sum of (1) the district’s effective maintenance operations tax rate, (2) the rate of $0.06; and (3) the district’s current debt rate. With the adoption of the Reform Legislation, for the 2006-07 fiscal year, the rollback tax rate for a school district is the sum of (1) 88.67% of the maintenance and operations tax rate adopted by the district for the 2005-06 fiscal year, (2) the rate of $0.04, and (3) the district’s current debt rate. For the 2007-08 fiscal year and thereafter, the rollback tax rate for a school district is the lesser of (A) the sum of (1) the product of the district’s “state compression percentage” for that year multiplied by $1.50, (2) the rate of $0.04, (3) any rate increase above the rollback tax rate in prior years that were approved by voters, and (4) the district’s current debt rate, or (B) the sum of (1) the district’s effective maintenance and operations tax rate, (2) the product of the district’s state compression percentage for the year multiplied by $0.06; and (3) the district’s current debt rate (see “CURRENT PUBLIC SCHOOL FINANCE SYSTEM”, page 194) for a description of the “state compression percentage”). For tax years 2003 through 2008, the rollback tax rate will also include the tax rate that, applied to current tax values, would impose taxes in an amount sufficient for the district to fund its minimum local effort requirement for employee health care coverage (see “CURRENT PUBLIC SCHOOL FINANCE SYSTEM”, page 194). The “effective maintenance and operations tax rate” for a school district is the tax rate that, applied to the current tax values, would provide local maintenance and operation funds, when added to State funds to be distributed to the district pursuant to Chapter 42 of the Texas Education Code for the school year beginning in the current tax year, in the same amount as would have been available to the district in the preceding year if the funding elements of wealth equalization and State funding for the current year had been in effect for the preceding year. By each September 1 or as soon thereafter as practicable, the Board of Trustees adopts a tax rate of $100 taxable value for the current year. Before adopting its annual tax rate, a public meeting must be held for the purpose of adopting a budget for the succeeding year. A notice of public meeting to discuss budget and proposed tax rate must be published in the time, format and manner prescribed in Section 44.004 of the Texas Education Code. Section 44.004(e) of the Texas Education Code provides that a person who owns taxable property in a school district is

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Public Hearing and Rollback Tax Rate continued
entitled to an injunction restraining the collection of taxes by the district if the district has not complied with such notice requirements or the language and format requirements of such notice as set forth in Section 44.004(b), (c) and (d) and if such failure to comply was not in good faith. Section 44.004(e) further provides the action to enjoin the collection of taxes must be filed before the date the district delivers substantially all of its tax bills. Furthermore, Section 26.05 of the Property Tax Code that provides that governing body of a taxing unit is required to adopt the annual tax rate for the unit before the later of September 30 or the 60th day after the date the certified appraisal roll is received by the taxing unit, and a failure to adopt a tax rate by such required date will result in the tax rate for the taxing unit for the tax year to be the lower of the effective tax rate calculated for that tax year or the tax rate adopted by the taxing unit for the preceding tax year. The tax rate consists of two components: (1) a rate for funding of maintenance and operation expenditures for the next year, and (2) a rate to fund debt service in the next year.

Property Assessment and Tax Payment
Property within the District is generally assessed as of January 1 of each year. Business inventory may, at the option of the taxpayer, be assessed as of September 1. Oil and gas reserves are assessed on the basis of a valuation process which uses an average of the daily price of oil and gas for the prior year. Taxes become due October 1 of the same year, and become delinquent on February 1 of the following year. Taxpayers 65 years old or older are permitted by State law to pay taxes on homesteads in four installments with the first installment due before February 1 of each year and the final installment due before August 1.

Penalties and Interest
Charges for penalty and interest on the unpaid balance of delinquent taxes are made as follows:
Month February March April May June July Cumulative Cumulative Penalty Interest 6.00% 1.00% 7.00% 2.00% 8.00% 3.00% 9.00% 4.00% 10.00% 5.00% 12.00% 6.00% Total 7.00% 9.00% 11.00% 13.00% 15.00% 18.00%

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 attorney’s collection fee of up to 20% may be added to the total tax penalty and interest charge.

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Penalties and Interest continued
Taxes levied by the District are a personal obligation of the owner of the property. On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties and interest ultimately imposed for the year on the property. The lien exists in favor of the state and each taxing unit, including the District, having the power to tax the property. The District’s tax lien is on parity with tax liens of all other such taxing units. A tax lien on real property has priority over the claim of most creditors and other holders of liens on the property encumbered by the tax lien, whether or not the debt or lien existing before the attachment of the tax lien. Personal property under certain circumstances is subject to seizure and sale for the payment of delinquent taxes, penalty and interest. At any time after taxes on property become delinquent, the District may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both. In filing a suit to foreclose a tax lien on real property, the District must join other taxing units that have claims for delinquent taxes against all or part of the same property. The ability of the District to collect delinquent taxes by foreclosure may be adversely affected by the amount of taxes owed to other taxing units, adverse market conditions, taxpayer redemption rights, or bankruptcy proceedings which restrain the collection of a taxpayer’s debt. Federal bankruptcy law provides that an automatic stay of actions by creditors and other entities, including governmental units, goes into effect with the filing of any petition in bankruptcy. The automatic stay prevents governmental units from foreclosing on property and prevents liens for post-petition taxes from attaching to property and obtaining secured creditor status unless, in either case, an order lifting the stay is obtained from the bankruptcy court. In many cases postpetition taxes are paid as an administrative expense of the estate in bankruptcy or by order of the bankruptcy court.

District Application of Tax Code
The District does grant an exemption to the market value of the residence homestead of persons 65 years of age or the disabled. The District has not granted any part of the additional exemption of up to 20% of the market value of residence homesteads; minimum exemption of $5,000. Ad valorem taxes are not levied by the District against the exempt value of residence homesteads for the payment of debt. The District does not tax nonbusiness personal property; and the District collects its own taxes. The District does not permit split payments of taxes, and discounts for the early payment of taxes are not allowed. The District does not tax Freeport property. The District has not adopted a tax abatement policy.

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Tax Increment Finance Zones
The District participates in the Farmers Branch Tax Increment Reinvestment Zone #1 (“Farmers Branch TIF #1). The tax increment base of the Farmers Branch TIF #1 established on January 1, 1998 was $42,008,020 . As of April 2008, the Farmers Branch TIF #1 Taxable Assessed Value was $133,009,005 . The District has agreed to pay to Farmers Branch TIF #1 the proceeds received from the District’s property taxes pursuant to the District’s total maintenance and operations tax rate (as of the 2005-06 fiscal year; $1.50, as per HB 1 legislation) plus the 200506 debt service tax rate, $0.3259 on the total incremental taxable assessed value located with TIF #1 (the “FB #1 Tax Increment Payments”). Under the terms of the tax increment reinvestment zone participation agreement (the “Farmers Branch TIF #1 Agreement”), the District is to receive a reimbursement of 65% of the FB #1 Tax Increment Payments actually received for the purpose of paying all or a portion of Zone School Project Costs in the TIF. The FB #1 Tax Increment Payments are due to be paid in April of each year. As of April 2008 the payments to date into the Farmers Branch TIF #1 have been $4,956,276 and the return payments to the District have totaled $3,221,579. The Farmers Branch TIF #1 Agreement is scheduled to terminate on December 20, 2018. The current school Finance System, including the Reform Legislation, includes provisions that are designed to “hold harmless” districts that have entered into certain qualifying tax increment agreements, such as the Farmers Branch #1 Agreement. In addition, the Farmers Branch TIF #1 agreement includes provisions that release the District from its obligations to make payments to Farmers Branch TIF #1 should applicable law governing the District adversely affect the District financially as a result of its participation in the Farmers Branch TIF #1 Agreement. The District participates in the Farmers Branch Tax Increment Reinvestment Zone #2 (Farmers Branch TIF #2”). The tax increment base for the Farmers Branch TIF #2 adopted on July 21, 1999 was $15,787,200. As of April 2008, the Farmers Branch TIF #2 Taxable Assessed Valuation was $19,858,058. The District has agreed to pay to Farmers Branch TIF #2 the proceeds received from the District’s property taxes pursuant to the District’s total maintenance and operations tax rate (as of the 2005-06 fiscal year; $1.50, as per HB 1 legislation) plus the 2005-06 debt service tax rate, $0.3259 on the total incremental taxable assessed value located with TIF #1 (the “FB #2 Tax Increment Payments”). Under the terms of the tax increment reinvestment zone participation agreement (the “Farmers Branch TIF #1 Agreement”), the District is to receive a reimbursement of 30% of the FB #2 Tax Increment Payments actually received for the purpose of paying all or a portion of Zone School Project Costs in the TIF. The FB #2 Tax Increment Payments are due to be paid in April of each year. As of April 2008, the payments to date into the Farmers Branch TIF #1 have been $76,116 and the return payments to the District have totaled $22,836. The Farmers Branch TIF #2 Agreement is scheduled to terminate on July 20, 2019. The current school Finance System, including the Reform Legislation, includes provisions that are designed to “hold harmless” districts that have entered into certain qualifying tax increment agreements, such as the Farmers Branch #2 Agreement. In addition, the Farmers Branch TIF #2 agreement includes provisions that release the District from its obligations to make payments to Farmers Branch TIF #2 should applicable law governing the District adversely affect the District financially as a result of its participation in the Farmers Branch TIF #2 Agreement. 208

Tax Increment Finance Zones continued
The District participates in the Irving Tax Increment Reinvestment Zone #1 (“Irving TIF #1”). The tax increment base for the Irving TIF #1 adopted on December 22, 1998 was $241,945,218. As of April 2008, the Irving TIF #1 Taxable Assessed Valuation was $857,508,408. The District has agreed to pay to Irving TIF #1 the proceeds received from the District’s property taxes pursuant to the District’s total maintenance and operations tax rate (as of the 2005-06 fiscal year; $1.50, as per HB 1 legislation) plus the 2005-06 debt service tax rate, $0.3259 on the total incremental taxable assessed value located with TIF #1 (the “Irving #1 Tax Increment Payments”). Under the terms of the tax increment reinvestment zone participation agreement (the “Irving TIF #1 Agreement”), the District is to receive a reimbursement of 67% of the Irving #1 Tax Increment Payments actually received for the purpose of paying all or a portion of Zone School Project Costs in the TIF. The Irving #1 Tax Increment Payments are due to be paid in April of each year. As of April 2008, the payments to date into the Irving TIF #1 have been $29,265,261 and the return payments to the District have totaled $19,601,127. The Irving TIF #1 Agreement is scheduled to terminate on December 31, 2018. The current school Finance System, including the Reform Legislation, includes provisions that are designed to “hold harmless” districts that have entered into certain qualifying tax increment agreements, such as the Irving #1 Agreement. In addition, the Irving TIF #1 agreement includes provisions that release the District from its obligations to make payments to Irving TIF #1 should applicable law governing the District adversely affect the District financially as a result of its participation in the Farmers Branch TIF #2 Agreement.

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CERTIFICATION OF APPRAISAL ROLL
# of Parcels Personal Property Land Improvements Total Market Value Less Exemptions Homestead Over 65 Homestead Cap Adj Absolute Ag Deferal Disabled Veteran Disabled Person PP Nominal Value Mineral Rights Freeport Pollution Control Est. Net Taxable Under Protest Total taxable value $ (143,409,596) $ $ (13,330,000) $ $ (20,824,483) $ $ (144,739,977) $ $ $ $ (886,000) $ $ (1,200,000) $ $ $ $ $ $ (31,105,379) $ $ (2,173) $ $ 391,724,582 $ (241,964,141) (36,845,385) (7,868,031) (874,818,900) (5,183,497) (2,019,650) (2,616,740) (79,100) (866,125,991) (8,320,687) 316,841,448 $ (385,373,737) $ (50,175,385) $ (28,692,514) $ (1,019,558,877) $ (5,183,497) $ (2,905,650) $ (3,816,740) $ (79,100) $ $ (897,231,370) $ (8,322,860) $ 708,566,030 Totals of Denton & Dallas Counties Denton County Dallas County 13,539 31,133 $ 186,970,680 $ 3,217,462,830 $ 732,146,330 $ 3,220,565,440 $ 2,030,239,969 $ 7,550,797,910 $ 2,949,356,979 $ 13,988,826,180
Totals Combined

$ $ $

44,672 3,404,433,510 3,952,711,770 9,581,037,879

$ 16,938,183,159

$ 2,985,583,953

$ 12,259,825,506

$ 15,245,409,459

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District Name: CD #: Community Type:

CARROLLTON-FARMERS BRANCH ISD 057-903 Major Suburban

TEA Target Expressed As % of Total Op Budget
Instruction

District Budget Expressed As % of Total Op Budget

Legend District Status / Action
Meets TEA target no action required

65.00

59.83

Within 50% of TEA target- no action required Leadership

6.25

7.77

Target not met must adopt board resolution

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.

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Tax Rate Impact
The District’s tax rate consists of two separate components, a General Fund (sometimes called Maintenance & Operations) rate and a Debt Service rate. Taxes are calculated by dividing the assessed property value (less exemptions, if applicable) by 100 and multiplying the result by the tax rate. The Dallas Central Appraisal District and Denton County Appraisal District determine property values for Carrollton-Farmers Branch Independent School District. The graph below depicts the tax rate trend.

C-FB ISD Tax Rate Distribution per $100 Valuation

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

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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

Carrollton-Farmers Branch ISD Comparison of Tax Collections to Levy
Delinquent Taxes Percent Fiscal Year Ended 8/31 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Total Tax Levy $155,100,743 $181,825,391 $205,244,184 $226,866,502 $230,253,042 $222,869,856 $221,529,024 $226,478,279 $223,255,525 $195,655,990 Current Tax Collections $155,110,073 $180,822,187 $204,561,135 $225,828,582 $227,885,716 $219,194,266 $217,965,165 $226,195,686 $221,175,531 $193,698,097 Of Levy Collected 100.01% 99.45% 99.67% 99.54% 98.97% 98.40% 98.40% 99.90% 99.07% 99.00% Collected Delinquent Taxes $639,768 $1,063,603 $683,049 $1,187,640 $555,129 $912,422 $2,293,208 $195,838 $852,020 $599,179 Interest & Penalty $874,147 $838,845 $1,001,009 $1,273,584 $1,335,485 $1,412,601 $1,336,185 $1,492,295 $1,695,042 $1,382,558 Total Taxes Collected Plus Interest & Penalty $156,623,988 $182,724,635 $206,245,193 $228,289,806 $229,776,330 $221,519,289 $221,594,558 $227,883,819 $223,722,593 $195,679,834 Collected as Percent of Current Tax Levy 100.98% 100.49% 100.49% 100.63% 99.79% 99.40% 100.03% 99.36% 100.21% 100.01% Outstanding Delinquent Taxes $6,339,242 $6,619,439 $7,852,151 $5,553,181 $6,124,465 $7,130,365 $8,249,458 $5,845,187 $5,820,029 $4,634,946 Delinquent Taxes as Percent of Tax Levy 4.09% 3.64% 3.83% 2.45% 2.66% 3.20% 3.70% 2.55% 2.61% 2.37%

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

$55,737,390 $360,000 $9,052,363 $4,130,644 $69,280,397

$0 $0 $0 $370,000 $370,000

$55,737,390 $360,000 $9,052,363 $4,500,644 $69,650,397

$0 $169,280,464

$0 $48,152,565

$0 $217,433,029

$169,280,464 98.00% $172,735,167 $15,245,409,459 $1.1330 $1.0400 $1.0400

$48,152,565 98.00% $49,135,270 $15,245,409,459 $0.3223 $0.3223 $0.3270

$217,433,029 98.00% $221,870,437 $15,245,409,459 $1.4553 $1.3623 $1.3670

224

The graph below depicts changes in revenue source levels over time for CFB ISD.

General Fund Revenue Source Trends - Last Ten Years
Year 2000 2001 2002 2003 2004 2005 2006 2007 *2008 *2009 Property Tax $162,428,161 $180,618,650 $201,412,199 $200,416,971 $191,677,246 $187,394,100 $188,699,529 $179,732,968 $152,090,892 $155,846,789 Other Local $4,841,694 $6,046,837 $4,330,936 $3,315,605 $3,415,659 $5,580,545 $4,275,116 $6,896,633 $6,564,571 $4,130,644 State $11,987,983 $14,233,287 $12,008,671 $15,663,623 $18,465,263 $18,852,608 $19,555,813 $36,716,032 $58,056,717 $64,789,753 Federal $254,755 $205,011 $25,000 $398,436 $493,711 $223,871 $1,098,375 $335,672 $360,000 $360,000 Total $179,512,593 $201,103,785 $217,776,806 $219,794,634 $214,051,879 $212,051,125 $213,628,834 $223,681,305 $217,072,180 $225,127,186

Source: District’s audited financial statements *Budget

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

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00

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00

0

The graph below depicts the District’s 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 District’s 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

3,131.75 3,040.44 1,742.21 1,699.52 146.53 155.94

730.15 699.98

721.66 641.56

155.41 10.13 281.54 3.00 45.75 27.10 34.88 29.79 30.11

173.15 7.21 282.99 3.00 44.90 29.03 37.68 30.93 29.45

103.91 7.00

101.00 7.00

111.98 19.00 36.00 51.98 1.00 4.00

122.00 24.42 37.00 56.19 1.00 4.00

2,135.73 2,105.13 214.98 224.43 781.04 710.88 2.04% -2.92%

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

The graph below depicts the District’s past actual expenditures.
Staff Salaries 2001-02 - 2007-08
Actual 2001-02 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 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 Source: Texas Education Agency's Standard Reports * Change in Classification by the Texas Education Agency Actual 2002-03 Actual 2003-04 Actual 2004-05 Actual 2005-06 Actual 2006-07 Actual 2007-08

$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 District’s 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 District’s 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

$40,879 $24,469 $51,233 $74,110 $53,631 $52,500 $46,609 $41,835 $47,472

$41,100 $27,501 $52,102 $75,644 $54,685 $51,621 $46,341 $42,287 $48,256

$41,705 $29,662 $52,171 $78,450 $55,361 $51,657 $47,901 $41,880 $48,489

$43,334 $28,113 $53,822 $77,658 $56,721 $53,400 $49,481 $42,985 $50,306

$46,007 $36,863 $56,483 $62,478 $59,099 $56,287 $53,001 $45,303 $52,484

$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

$44,757 $16,669 $23,252 2.84%

$45,206 $16,685 $22,881 0.64%

$45,613 $17,624 $23,434 1.80%

$46,948 $17,940 $24,351 3.28%

$49,745 $18,712 $25,411 6.07%

Source: Texas Education Agency's Standard Reports * Change in Classification by the Texas Education Agency

230

Carrollton-Farmers Branch Independent School District

231

Carrollton-Farmers Branch ISD Debt Service Fund Bond Schedule
Interest Rate Payable 0 to 6.7% 0 to 5.375% 5% to 6.125% 5.1% to 5.7% 5% to 7% Amounts Amounts Original Outstanding Issue September 1, 2008 $23,428,184 $21,349,988 $36,700,000 $50,900,000 $1,605,000 $15,299,988 $64,000,000 $60,000,000 $74,600,000 $83,899,962 $10,230,000 $23,740,000 $54,350,000 $54,810,000 $41,220,000 $105,775,000 23,711 1,915,000 5,060,000 16,540,000 74,230,000 905,000 21,450,000 44,410,000 47,235,000 37,510,000 104,590,000 57,435,000 411,303,711 Issued Current Year/Budgeted Retired Current Year 23,711 1,915,000 2,455,000 2,940,000 5,630,000 2,890,000 3,185,000 2,280,000 2,275,000 5,055,000 28,648,711

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

Carrollton-Farmers Branch Independent School District

234

LONG RANGE FINANCIAL FORECASTS

235

General and Debt Service Forecasts
The following financial forecasts are used to determine the impact of current financial decisions on subsequent fiscal years. The model used for the General and Debt Service Funds is much more detailed than the one used for the Food Service Special Revenue Fund, since many more factors and assumptions are involved. Review and evaluation of these plans, in conjunction with the budget development process, ensures that the short-term financial decisions are made only after consideration of the long-term consequences. Future budget projections predict deficit General Fund budgets through 2009-12. If projections are accurate, the District will consider program/operation reductions or additional pennies on the tax rate to balance the budget. Any additional pennies on the tax rate will require an election and voter approval.

Projection Model Summary
Throughout this model we projected future revenue and expenditures by reviewing past trends. The Debt Service schedule included here is based on currently known debt. When the district has future bond sales, this projection will need to be changed to incorporate the new debt. Therefore, the debt schedule included here is preliminarily presented for discussion and estimation purposes only. Each component of the projection model will be discussed in the following section.

Projection Model Components
Projected Revenue The Revenue portion of each fund’s projected revenue schedule combines data reflected on the State Revenue and current tax collection worksheets. Also included are estimates for other categories based on historical trends. Projected Tax Collections This worksheet estimates the amount of tax revenue to be generated from the current levy by attempting to predict taxable values, collection rates and tax rates. Prediction is made more complicated by the fact that CFB ISD’s taxable value has fluctuated over time from an increase of 10.67% in 1999-2000 to a decrease of 3.88% in 2004-2005. We used what we hope are conservative estimates, including a 2% increase each year for 2009-10 - 2011-12 in our projection model.

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General and Debt Service Forecasts continued
State Revenue Estimate Worksheet The calculations on these worksheets are based on the current funding formula. Three of the most critical factors in estimating General Fund State Aid are Average Daily Attendance (ADA) projections, Full-Time Equivalents (FTE’s) for special program students (such as Special Education, Career and Technology, Compensatory Education, Bilingual, and Gifted and Talented), and taxable values. Special Education FTE’s are projected based on historical percentage growth rates for each instructional arrangement. The most critical factor in calculating Debt Service budgets is our debt service requirements. (Under the current State funding formula, CFB ISD does not qualify for State Debt Service funding such as the Instructional Facility Allotments and Existing Debt Allotments due to our taxable value level). Significant Revenue Trends: • If the future follows recent trends, our taxable values will increase. We are projecting a slow incremental increase since the District had a taxable value decline for the 2003-2004 and the 2004-2005 budget years. • Unless current law changes, we will be held to a General Fund tax rate cap of $1.17/$100 assessed value (HB 1 compressed rate of 66.67% times the 2005-06 rate of $1.50 + $0.17). • Based on past history, our collection percentages will remain at 98% or more. • Federal revenue sources are not expected to increase significantly over current levels. • Unless current law changes, State sources of revenue will not increase over 2006-07 levels. Projected Expenditures This worksheet includes data from the projected Debt schedule and estimates other categories based on historical trends. The General Fund projected expenditures are based on a per pupil cost per functional category (based on prior year budget divided by enrollment) and then multiplied times the new year enrollment estimate for all functions except for 71, Debt Service; 91, Contracted Instructional Services (Chapter 41 payment); 92, Incremental Costs Associated with Chapter 41, Texas Education Code, Purchase or Sale of WADA; 97, Tax Increment Financing Zone; and 99, Other Intergovernmental Charges (Tax Appraisal Services). Debt Service comes from our existing Contractual Obligation Debt Schedule. The Chapter 41 expenditure amount comes from estimated student counts and taxable wealth applied to the current funding formula. Function 92 is calculated as the percentage of our Chapter 41 payment times the estimated Appraisal District Costs. The Tax Increment Financing Zone expenditures are based on estimates of the value of the Zones for the period being budgeted. It should be noted that this approach does not include raises for employees. If raises are added to the projected expenditures, the amount of the deficit budgets would increase.

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General and Debt Service Forecasts continued
Debt Service This debt requirement worksheet is based on currently known debt requirements. When the District has future bond sales, this projection will need to be changed to incorporate the new debt. 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. The District also uses a third party demographic study to produce enrollment projections.

Food Service Special Revenue Fund
Forecasts for this fund are based on past trends with increases for student growth, if applicable, and inflation. Capital outlay projections are based on estimated opening dates of new facilities and capital outlay replacement requirements at existing facilities.

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

0.766 49.677 776.918 179.179 0.591 15.162 63.962

0.505 52.631 797.749 162.747 0.663 20.261 67.603

0.400 54.300 807.667 157.191 0.756 21.440 74.648

0.389 55.969 817.597 151.637 0.849 22.618 81.694

0.392 57.639 827.539 146.086 0.942 23.797 88.741

Percentage Refined Average Daily Attendance (ADA) to Enrollment Over Time
Refined Fiscal Year Ending 8/31 Enrollment ADA
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012 21,745 22,519 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 19,581.963 20,171.926 21,594.772 22,454.115 23,339.644 23,880.979 24,041.034 24,213.021 24,445.351 24,434.056 24,569.015 24,749.058 24,883.974 24,996.928 25,160.242

Percentage ADA to Enrollment
90.05% 89.58% 92.96% 92.99% 93.35% 93.47% 93.77% 93.63% 93.19% 93.08% 93.08% 93.08% 93.08% 93.08% 93.08%

* Estimated by CFB Personnel Note: The Refined ADA number and Enrollment count for 2009-2012 are estimates

239

Projected Tax Collections
General Fund
Tax Revenue Tax Value Tax Rate Sub-Total Tax Revenue @ 98% Rate of Collection Taxes, Prior Year, Penalty & Interest Total General Fund Tax Revenue $465,576 $155,846,789 $470,232 $172,674,449 $474,934 $179,232,056 $479,683 $185,982,943 $155,381,213 $172,204,218 $178,757,121 $185,503,260 $15,245,409,459 $1.0400 $15,550,317,648 $1.1300 $15,861,324,001 $1.1500 $16,178,550,481 $1.1700

2008-09

2009-10

2010-11

2011-12

Debt Service Fund
Tax Rate Debt Service Tax Revenue @ 98% Rate of Collection $48,152,565 $43,889,217 $41,720,358 $40,382,633 $0.3223 $0.2880 $0.2684 $0.2547

Total Tax Revenue

$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

Debt Service Fund
Projected Revenue
2008-09
Local Revenue Tax Revenue Tax Value Tax Rate Tax Revenue @ 98%% Rate of Collection Other Local Total Projected Local Revenue State Revenue State Funding Formula Total Projected State Revenue Total Projected Federal Revenue Grand Total Projected Revenue $0 $0 $0 $48,522,565 $0 $0 $0 $44,262,356 $0 $0 $0 $42,100,147 $0 $0 $0 $40,765,963 $48,152,565 $370,000 $48,522,565 $43,889,217 $373,139 $44,262,356 $41,720,358 $379,789 $42,100,147 $40,382,633 $383,330 $40,765,963 $15,245,409,459 $15,550,317,648 $15,861,324,001 $16,178,550,481 $0.3223 $0.2880 $0.2684 $0.2547

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

Food Service Fund
Projected Revenue and Expenditures
2008-2009 2009-2010 2010-2011 2011-2012
Estimated Revenues Local & Intermediate Revenue State Revenue Federal Revenue Total Estimated Revenue Appropriated Expenditures 35 Food Service Total Appropriated Expenditures Estimated Change in Fund Balance Estimated Beginning Fund Balance 9/1 Estimated Fund Balance 8/31 Percentage expenditure increase over prior year budget $10,580,600 $10,580,600 $0 $1,461,219 $1,461,219 10.32% $10,898,018 $10,898,018 $0 $1,461,219 $1,461,219 3.00% $11,224,959 $11,224,959 $0 $1,461,219 $1,461,219 3.00% $11,561,707 $11,561,707 $0 $1,461,219 $1,461,219 3.00% $2,844,100 $85,000 $7,651,500 $10,580,600 $2,929,423 $87,550 $7,881,045 $10,898,018 $3,017,306 $90,177 $8,117,476 $11,224,959 $3,107,825 $92,882 $8,361,001 $11,561,707

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Carrollton-Farmers Branch Independent School District

244

Miscellaneous Other Information

245

Carrollton-Farmers Branch ISD High School Parental Survey Cumulative Results
Question How satisfied or dissatisfied are you with the quality of your school district?
Very Satisfied Satisfied Dissatisfied Very Dissatisfied No Opinion

2004 2005 2006

31% 31% 31%

59% 60% 60%

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%

2004 2005 2006

35% 36% Excellent 32%

Carrollton-Farmers Branch ISD Middle School Parental Survey Cumulative Results
Question How satisfied or dissatisfied are you with the quality of your school district?
Very Satisfied 34% 32% Satisfied 59% 58% Dissatisfied 6% 8% Very Dissatisfied 1% 1% No Opinion 1% 1%

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

39% Excellent 36%

246

Carrollton-Farmers Branch ISD Community Survey Cumulative Results
SATISFIED OR DISSATISIED ARE YOU WITH THE QUALITY OF YOUR SCHOOL DISTRICT, THE CARROLLTON-FARMERS BRANCH ISD? VERY SATISFIED 21% SATISFIED 48% DISSATISFIED 13% VERY DISSATISFIED 5% NO OPINION 13% WHICH ONE STATEMENT WOULD YOU BELIEVE TO BE THE STRENGTH OF YOUR SCHOOL DISTRICT? STRENGTH: Overall quality of education (33%), embracing diversity (12%), preparing students for college (9%), student achievement (8%), providing range of learning opportunities (7%) WHICH STATEMENT WOULD YOU RATE AS THE AREA IN WHICH THE SCHOOL DISTRICT IS NOT DOING WELL? WEAKNESS: Communication with parents (12%), embracing diversity (11%), athletics (10%), communication with residents (9%), personalized attention to students (6%) HOW SATISFIED OR DISSATISFIED ARE YOU WITH THE FOLLOWING COMMUNICATIONS THAT YOU RECEIVE FROM YOUR SCHOOL DISTRICT . . . . VS S D VD NO 13% 39% 15% 5% 28% 9% 20% 7% 1% 63% 10% 5% 3% 10% 20% 23% 15% 28% 4% 4% 5% 4% 2% 1% 1% 1% 64% 66% 76% 57%

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 CHILD’S 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.

252

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 Year’s 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 fund’s 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.

253

Glossary continued
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.

254

Glossary continued
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 fund’s 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

Glossary continued
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 government’s 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 district’s 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.

Thank you for your interest in CFB ISD’s 2008-2009 Budget.

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