2004-2005 Annual Budget - Laredo Independent School District

Laredo Independent School District
Laredo, Texas
2004-2005 Annual Budget
For Fiscal Year
September 1, 2004 – August 31, 2005
Issued by:
Jesus J. Amezcua, CPA, Chief Financial Officer
Rosa Maria Torres, Director of Financial Management
Jorgannie Garza, Accounting & Budget Facilitator

2004-2005 ANNUAL BUDGET
TABLE OF CONTENTS
PAGE
CITIZEN’S GUIDE TO OUR BUDGET.................................................................................................. v
RECOGNITION ........................................................................................................................................ vi
INTRODUCTORY SECTION
Board of Trustees & Administrative Officials................................................................................. 1
Consultants & Advisors ................................................................................................................... 2
Executive Summary......................................................................................................................... 3
Distinguished Budget Presentation Award .................................................................................... 16
ORGANIZATIONAL SECTION
About Laredo ISD.......................................................................................................................... 17
Organizational Structure Chart ...................................................................................................... 18
Our Mission, Vision, and Beliefs................................................................................................... 21
Superintendent’s Priority Goals..................................................................................................... 22
Goals and Objectives (Strategic Improvement Plan 2000-2005)................................................... 23
The Financial Plan within the Strategic Plan................................................................................. 26
Budget Administration and Financial Policies............................................................................... 27
Budget Development Process ........................................................................................................ 35
2004-2005 Budget Calendar .......................................................................................................... 40
2004-2005 Tax Planning Calendar ................................................................................................ 43
Budgetary Control & Basis of Accounting.................................................................................... 44
FINANCIAL SECTION
All Funds Structure Diagram......................................................................................................... 49
Governmental Fund Types and Overall Summaries ...................................................................... 50
General Funds ................................................................................................................................ 55
General Operating Fund .......................................................................................................... 59
Child Nutrition Program Fund ................................................................................................ 65
Athletics Fund ......................................................................................................................... 69
Special Revenue Funds.................................................................................................................. 72
Debt Service Fund ......................................................................................................................... 84
Debt Management Policies...................................................................................................... 88
Legal Debt Limits.................................................................................................................... 90
Capital Projects Funds ................................................................................................................... 91
Capital Investment Plan........................................................................................................... 98
INFORMATIONAL SECTION
Major Revenue Sources – General Operating Fund and Debt Service Fund............................... 103
Major Revenue Assumptions – General Operating Fund ............................................................ 107
Trends and Forecasts.................................................................................................................... 108
Budget Forecasts ......................................................................................................................... 110
Appraisal Roll and Property Tax Values ..................................................................................... 115
Comparison of Property Tax Rates and Tax Levies with Local Entities..................................... 116
LISD Property Tax Rates and Tax Levies ................................................................................... 117
LISD Property Tax Levies and Collections ................................................................................. 118
i

Analysis of the Budget’s Effect on Taxpayers............................................................................. 120
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General
Expenditures ................................................................................................................................ 121
Outstanding Debt Amortization Schedules.................................................................................. 122
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Expenditures ... 124
Ratio of Net General Bonded Debt to Net Bonded Debt per ADA ............................................. 125
General Governmental Expenditures by Function....................................................................... 126
General Governmental Expenditures per ADA by Function ....................................................... 127
General Governmental Revenues by Source ............................................................................... 128
General Governmental Revenues per ADA by Source................................................................ 129
Administrative Cost Ratio............................................................................................................ 130
Summary of Personnel................................................................................................................. 131
Student Profile Historical Data and Projections .......................................................................... 134
Student Enrollment Historical Data and Projections ................................................................... 136
2003 TAKS Results and TAAS Testing Results History ............................................................ 137
Annual Dropout and Attendance Rates........................................................................................ 142
Student Demographics/Composition ........................................................................................... 143
Community Profile ...................................................................................................................... 144
Top Employers................................................................................................................ 146
LISD Principal Taxpayers .............................................................................................. 146
CAMPUS PROFILES
Overview of Campuses Section ................................................................................................... 153
2004-2005 Campus Directory...................................................................................................... 154
001 – Raymond & Tirza Martin High School.............................................................................. 155
002 – J.W. Nixon High School .................................................................................................... 156
003 – Dr. Leo Cigarroa High School ........................................................................................... 157
004 – Vidal M. Treviño Communications & Fine Arts School ................................................... 158
006 – Pregnancy, Education, and Parenting ................................................................................ 159
007 – F.S. Lara Academy ............................................................................................................ 160
041 – L.S. Christen Middle School.............................................................................................. 161
042 – Lamar Middle School ........................................................................................................ 162
043 – Joaquin Cigarroa Middle School ....................................................................................... 163
044 – Memorial Middle School ................................................................................................... 164
101 – Bruni Elementary School................................................................................................... 165
102 – Buenos Aires Elementary School ...................................................................................... 166
104 – Daiches Elementary School ............................................................................................... 167
105 – Farias Elementary School .................................................................................................. 168
106 – Heights Elementary School................................................................................................ 169
107 – K. Tarver Elementary School ............................................................................................ 170
108 – Leyendecker Elementary School ....................................................................................... 171
109 – Macdonell Elementary School........................................................................................... 172
110 – Milton Elementary School ................................................................................................. 173
111 – Alma Pierce Elementary School ........................................................................................ 174
112 – Ryan Elementary School.................................................................................................... 175
115 – Santa Maria Elementary School......................................................................................... 176
116 – Santo Niño Elementary School.......................................................................................... 177
119 – D.D. Hachar Elementary School........................................................................................ 178
120 – J.C. Martin Elementary School.......................................................................................... 179
121 – Zachry Elementary School................................................................................................. 180
122 – J. Kawas Elementary School.............................................................................................. 181
ii

123 – Dovalina Elementary School ............................................................................................. 182
124 – H. Ligarde Elementary School........................................................................................... 183
125 – Sanchez/Ochoa Elementary School ................................................................................... 184
DISTRICT DEPARTMENTS
Departments Description ............................................................................................................. 185
701 – Superintendent’s Office ..................................................................................................... 192
702 – Board of Trustees............................................................................................................... 193
703 – Tax Office .......................................................................................................................... 194
726 – Risk Management .............................................................................................................. 195
727 – Financial Management....................................................................................................... 196
728 – Human Resources .............................................................................................................. 197
729 – Procurement ....................................................................................................................... 199
730 – Office of Communications................................................................................................. 200
731 – Safety & Occupational Health ........................................................................................... 201
732 – Student Services................................................................................................................. 202
733 – Internal Auditor.................................................................................................................. 203
735 – Hearings Officer................................................................................................................. 204
736 – Fixed Assets....................................................................................................................... 205
737 – Textbooks & Records Management................................................................................... 206
800 – State Compensatory Education .......................................................................................... 207
802 – State Bilingual.................................................................................................................... 208
803 – JROTC ............................................................................................................................... 209
804 – Office of Compliance......................................................................................................... 210
805 – Fine Arts ............................................................................................................................ 211
806 – Elementary Physical Education ......................................................................................... 212
807 – At Risk Program ................................................................................................................ 213
808 – English Language Arts....................................................................................................... 214
809 – Project TEAMS.................................................................................................................. 215
810 – Special Projects.................................................................................................................. 216
811 – Instructional Technology ................................................................................................... 217
812 – MED PREP Program ......................................................................................................... 218
813 – Social Studies..................................................................................................................... 219
834 – Secondary Instruction ........................................................................................................ 220
835 – Elementary Instruction....................................................................................................... 221
836 – Gifted and Talented............................................................................................................ 222
838 – Career and Technology ...................................................................................................... 223
839 – Administration ................................................................................................................... 224
840 – Assessment......................................................................................................................... 225
842 – Reading Program ............................................................................................................... 226
844 – Dyslexia – Section 504 ...................................................................................................... 227
845 – University Interscholastic League...................................................................................... 227
873 – Crime Stoppers Program.................................................................................................... 228
874 – Guidance & Counseling..................................................................................................... 229
876 – Health Services .................................................................................................................. 230
877 – Pupil Transportation........................................................................................................... 231
878 – Athletics ............................................................................................................................. 232
879 – Special Education............................................................................................................... 233
881 – Library Services................................................................................................................. 234
882 – Printing & Creative Services ............................................................................................. 235
883 – Instructional Television ..................................................................................................... 236
iii

885 – Postal Services ................................................................................................................... 237
934 – Information Technology .................................................................................................... 238
936 – Division of Operations....................................................................................................... 239
937 – Support Services ................................................................................................................ 240
938 – Construction....................................................................................................................... 241
943 – Police ................................................................................................................................. 242
946 – Child Nutrition Program .................................................................................................... 243
SUPPLEMENTARY INFORMATION
TEA 2004-2005 Summary of Finances ....................................................................................... 245
Analysis of FIRST Rating Elements for the 2004-2005 Annual Budget..................................... 250
Minimum Required Expense Analysis of the General Operating Fund by Program Intent ........ 251
AEIS Comparison of District Profiles ......................................................................................... 252
Comparison of Operating Costs of Peer Districts using Refined ADA by Function................... 255
Resolution Levying a Tax Rate.................................................................................................... 256
Webb County Appraisal District Affidavit .................................................................................. 257
Webb County Appraisal District Valuation................................................................................. 258
Region One School Districts Preliminary CPTD Values............................................................. 259
Comparison of Region I School District’s Tax Rates & Tax Levy ............................................. 260
ACRONYMS........................................................................................................................................... 261
GLOSSARY ............................................................................................................................................ 262
iv

WHAT IS A DISTRICT BUDGET?
The district budget is an annually revised document that describes the financial performance and the
detailed financial allocations made to maintain district operations for the proposed budget year.
WHAT IS THE PURPOSE OF A BUDGET?
The objective of the budget is to communicate the financial plan about district operations to the public,
the Laredo Independent School District (LISD) Board of Trustees, and all members of the organization
for each budget year.
WHAT ARE PROPERTY TAXES?
Property taxes are funds that are levied, assessed, and collected annually (ad valorem taxes) for the further
maintenance of public schools in the district and to pay bonds issued by the school district.
WHAT IS A TAX RATE?
It is the amount of dollars levied per $100 of taxable value (after exemptions). The resulting amount is
called Ad Valorem Taxes.
WHAT IS AD VALOREM TAX?
Ad Valorem Tax is the Property Tax (after exemptions) that is placed on all the property within the
district’s jurisdiction. The appraised value is determined by the Webb County Appraisal District.
HOW ARE PROPERTY TAXES CALCULATED?
The taxable value (after exemptions) divided by 100 and multiplied by the tax rate:
Average Appraised Value $ 56,000
Less Homestead Exemption 15,000
Total Taxable Value $ 41,000
LISD Tax Rate $ 1.4741
CITIZEN’S GUIDE TO OUR BUDGET
$41,000 = $410 x $1.4741 = $604.38 Total Property Tax Due
$100
WHAT IS THE EFFECT OF A ONE PENNY INCREASE IN TAXES FOR A RESIDENTIAL OWNER?
$410 x $1.4841 = $608.48
$608.48 - $604.38 = $4.10 per year.
WHERE CAN I GET ADDITIONAL INFORMATION ABOUT LISD AND THE DISTRICT BUDGET?
• L.I.S.D. Web Page: http://www.laredoisd.org/
• L.I.S.D. Office of Financial Management: http://www.laredoisd.org/departments/finance
• Chief Financial Officer – Jesus J. Amezcua, C.P.A.
o Contact by E-Mail: jamezcua@laredoisd.org
o Write LISD Office of Financial Management:
Laredo Independent School District/ C/O CFO
1702 Houston St.
Laredo, Texas 78040
v

We would like to acknowledge and thank the following Financial Management Department individuals
who greatly contributed to the development and publishing of the Laredo Independent School District
2004-2005 Annual Budget:
Noemi Abrego
Oralia Aguilar
Jesus J. Amezcua
Alicia Cardenas
Jorgannie Garza
RECOGNITION
Adelfa Kazen
Cesar Martinez
Joe Martinez
Mirta Piña
Melissa Rangel
Valerie Reyes
Alfredo Rocha
Belinda Salazar
Rosa Maria Torres
Michelle Zamora
We would also like to recognize the Information Technology Department for providing numerous reports
and queries that assisted in the development of this budget, the Human Resources and Tax Office
Departments for making available all information we requested, and the Printing & Graphics Department
for helping us design this year’s budget cover and the duplication of this budget document.
vi

INTRODUCTORY SECTION – TABLE OF CONTENTS
Board of Trustees and Administrative Officials ........................................................................................... 1
Consultants & Advisors ................................................................................................................................ 2
Executive Summary ...................................................................................................................................... 3
GFOA Distinguished Budget Presentation Award ..................................................................................... 16

BOARD OF TRUSTEES
Dennis D. Cantu, M.D. John Peter Montalvo George H. Beckelhymer Jesus J. Guerra
President Vice President Secretary Parliamentarian
District 5 District 3 District 4 District 7
Jose A. Valdez Jorge Luis Rodriguez Guillermina Montes
District 1 District 2 District 6
ADMINISTRATIVE OFFICIALS
Sylvia Bruni
Superintendent of Schools
2004-2005 BOARD OF TRUSTEES &
ADMINISTRATIVE OFFICIALS
Veronica F. Guerra Admin. Asst. for Curriculum & Instruction
Jesus J. Amezcua, CPA Chief Financial Officer
Elsa Arce Exec. Dir. for Student Services
Don Schulte, Ed.D. Exec. Dir. for Human Resources
Dr. Oscar Cartas Exec. Dir. for Plant Facilities/Support Services
Marco Alvarado Director of Communications
Rosaura Rodriguez Director for Testing & Instructional Programs
Evaluations
1

CONSULTANTS & ADVISORS
Legal Counsel
Kazen, Meurer & Perez, Attorneys-at-Law
920 Hidalgo
Laredo, Texas 78040
Financial Advisor
Estrada-Hinojosa
Noe Hinojosa, Jr., Vice Chairman
Bank One Center
1717 Main Street 47th Floor, Lockbox 47
Dallas, Texas 75201
Bond Counsel
Escamilla & Poneck, Inc.
1200 South Texas Blvd.
San Antonio, Texas 78205
Delinquent Tax Attorney
Kazen, Meurer & Perez, Attorneys-at-Law
920 Hidalgo
Laredo, Texas 78040
Independent Auditors
Padgett, Stratemann & Co., L.L.P.
100 N.E. Loop 410, Suite 1100
San Antonio, Texas 78216
2

GFOA presented its Distinguished Budget Presentation Award to Laredo Independent School District for
the seventh consecutive year since the 1997-1998 fiscal year. We believe our current budget continues to
conform to GFOA’s requirements and this year has been formatted to meet ASBO’s requirements for
submission. We are respectfully submitting it to these organizations for evaluation and suggestions for
improvement. This is the first year that we submit our Annual Budget to ASBO’s Meritorious Budget
Award Program.
However, 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 educational goals of the District. This budget’s focus is the improvement of the instructional
program with the fiscal resources available to the district. This budget addresses the essential needs of the
District by directing resources to those areas that will assist our staff in carrying out the mission of the
school system.
Within our budget, we have identified innovative programs and developed standards for all departments
and campuses. The expectations are high, and this budget proposal provides funding for the improvement
of student performance, staff performance and fiscal performance.
In this budget, you will see our efforts to assure that this district achieves an exemplary school district
status by:
1. Implementing the Superintendent’s Priority Goals;
2. Ensuring that there is accountability among staff members to improve student learning;
3. Attracting and retaining qualified staff members;
4. Maximizing resources and utilizing sound fiscal planning; and
5. Communicating results and expectations throughout the educational system to all stakeholders.
This budget document is the first step towards achieving these goals. It includes sound, prudent fiscal
policies that will ensure the continuity of the district.
ABOUT LAREDO INDEPENDENT SCHOOL DISTRICT
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global
community, is to develop and educate our students by providing a relevant and challenging curriculum
through innovative programs and effective use of resources in a safe and nurturing environment.
2004-2005 Superintendent’s Priority Goals:
1. To establish and maintain an organizational climate that respects the dignity and worth of all
people.
2. To establish and maintain a safe environment for all students, employees, and visitors.
3. To lead the district’s initiative toward continued improvement of academic performance for all
students as measured by TAKS and other appropriate measures of student gain and to increase the
number of students taking the SAT, ACT, AP and CATE.
4. To implement programs and initiatives that will result in all healthy children reading on grade
level by the third grade and in the measurable improvement of student reading skills at highergrade
levels.
5. To strengthen the instructional program by increasing emphasis on higher order thinking skills
through the enhancement of staff development and the integration of technology.
6. To improve our libraries by meeting or exceeding state standards for recognized status, which
include staffing patterns, library collection ratio, the use of technology, up-to-date library
collections and other criteria.
2004-2005 District Budget Executive Summary
4

7. To effectively implement the district’s construction and facilities maintenance program and
continue the implementation and monitoring of accountability measures to protect all district
resources.
8. To develop initiatives to integrate child nutrition programs into the curriculum to influence
healthy life styles for all children.
BUDGET PROCESS AND SIGNIFICANT CHANGES
Legal Requirements in Preparing the Budget
The Texas Education Code requires that a local education agency prepare a budget of anticipated
expenditures and revenues on or before August 20. The Board is required to adopt a budget before August
31. The budget is filed with the Texas Education Agency according to the PEIMS data standards, which
requires budget data to be submitted in October. Districts are no longer required to file a copy with the
County Clerk. The budget must be itemized in detail according to classification (object) and purpose of
expenditure (function) and be prepared according to General Accepted Accounting Principles.
The budget must be legally adopted before the adoption of the tax rate. 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 budget. Any taxpayer in the district may be present and participate in the meeting.
The budget must be adopted by the Board of Trustees, inclusive of budget amendments no later than
August 31. Minutes from the district board meetings will be used by the Texas Education Agency to
record the adoption of and amendments to the budget.
Budget Development Process
The budget development process comprises three stages: planning, preparation, and evaluation. The first
phase, planning, involves defining the mission, goals, and objectives of campuses, departments, and the
District. Once these plans and programs have been established, the preparation phase of budgeting begins
by allocating resources to support them. Evaluation is the last step of the District’s budget cycle, in which
information is compiled and analyzed to assess the performance of each individual department and
campus, as well as the District as a whole.
The budgeting process for the Laredo ISD was initiated in November 2003, following the Texas
Education Agency (TEA) legal requirements and preliminary funding estimates made by the Division of
Finance. Individual, as well as group training workshops, were held with principals, department heads,
and Site-Based Decision-Making (SBDM) committees to guide them in developing their budgets. Each
campus received a basic allotment per student at the different programs to be used for supplies, materials,
equipment, staff development, and other appropriate instructional costs.
The Human Resources department played an important role assisting the Finance department in the
budget process as they developed payroll budgets utilizing established staffing guidelines. Personnel
units are allocated to each campus based on student enrollment following state mandated ratios, as
applicable.
Following this development process, a proposed annual budget was presented to the Board of Trustees
and the citizens of Laredo in workshops and at regular meetings. In August 23 rd , the Board of Trustees
approved the final budget which was implemented on September 1 st , 2004.
2004-2005 District Budget Executive Summary
5

Amending the Budget
The legal level of authority of the approved budget is at the functional area. Any increase or decrease in a
functional area requires board approval. Periodically during the year, budget amendments are submitted
to the board regarding these functional changes. All other changes are submitted by campuses and
departments to the Finance Division for review and processing. In addition, all transfers over $10,000
within the same function are reviewed and approved by the Superintendent or his designee.
Significant Changes
The overall budget development process did not experience significant changes for the 2004-2005 budget
year. However, the overall appearance of the budget document did have a significant change. Careful
consideration has been placed to previous reviewers comments. This budget document has been
streamlined to make it more user-friendly. One of the major changes is the reduction in size, from two
books to one book. In addition, the design and formatting is consistent throughout the entire document.
STATE FUNDING FORMULAS AND LEGISLATIVE ISSUES
The current state funding formulas were used to project the annual budget. No changes in the formulas are
projected for 2004-2005. A finance legislative session in the Spring 2004 did not yield a new funding
mechanism; however, it is expected that the State will have a new school finance plan for the next
legislative session. At stake are the elements of the current plan such as equitable and adequate funding
for all districts. The Robin Hood Plan, as often referred, provides over 83% of its funding to Laredo ISD
and over $8M gain in WADA funds for technology. Efforts are being implemented to provide information
to the State Senator and State Representative on the impact of proposed legislative action for the
upcoming Legislative Session in January 2005.
SUMMARY OF PROPOSED BUDGETS
The following schedules present a comparison of the proposed expenditures for all Governmental Funds
and a breakdown of the General Fund with the projected expenditures for the previous fiscal year.
TOTAL BUDGETS FOR ALL GOVERNMENTAL FUNDS
Projected Budget Proposed Budget
Fund 2003-2004 2004-2005 % Change
General Funds $ 162,885,654 $ 165,116,781 1.37%
Special Revenue Funds 40,327,129
41,235,332 2.25%
Debt Service Fund 14,542,080
14,929,751 2.67%
Capital Projects Funds 30,584,704
49,894,364 63.14%
Total Governmental Funds $ 248,339,567 $ 271,176,228 9.20%
BREAKDOWN OF TOTAL BUDGETS FOR THE GENERAL FUND
Projected Budget Proposed Budget Percent
General Funds 2003-2004 2004-2005 Change
General Operating Fund $ 150,975,952 $ 152,924,281 1.29%
Child Nutrition Program Fund 10,837,595 11,302,500 4.29%
Athletics Fund 848,905
890,000 4.84%
Public Property Finance Contractual Obligation (PPFCO) 223,202
- -100.00%
Total General Funds $ 162,885,654 $ 165,116,781 1.37%
2004-2005 District Budget Executive Summary
6

PROJECTED FUND BALANCE
For the 2004-2005 budget year we are estimating to use $3,988,748 from the General Operating Fund
balance to fund $1,600,000 for capital outlay and $2,388,748 for other operating costs. Due to an
increase in cost per WADA (Weighted Average Daily Attendance), we are recommending to designate
$3,000,000 for risk of loss of WADA partner contracts. Therefore, we are projecting to end the fiscal
year 2004-2005 with an estimated fund balance of $11,858,509 for the General Operating Fund. This
represents a 37% decrease over our projected ending fund balance for fiscal year 2003-2004.
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues $ 121,839,711 $ 135,893,845 $ 139,854,883 $ 156,764,508 $ 156,836,261
Expenditures 116,041,876 122,886,656 131,112,349 150,975,952 152,924,281
Excess/(Deficiency) of Revenues
Over/(Under) Expenditures 5,797,835 13,007,190 8,742,534 5,788,556 3,911,980
Other Financing Sources (Uses) (4,398,538) (7,313,138) (7,521,110) (7,976,218) (7,900,728)
Net Changes in Fund Balances 1,399,297 5,694,051 1,221,424 (2,187,662) (3,988,748)
Fund Balance, Beginning 11,059,227 13,811,845 19,820,873 21,034,919 18,847,257
Reserve for Designated Fund Balance -
-
-
- 3,000,000
Adjustment to Fund Balance 1,353,321 314,976 (7,378)
-
-
Fund Balance, Ending $ 13,811,845 $ 19,820,873 $ 21,034,919 $ 18,847,257 $ 11,858,509
BALANCED BUDGET
GENERAL OPERATING FUND SELECTED ITEMS SUMMARY
The operating budget for Laredo ISD shall be balanced. This means that for each fund, expenditures are
not to exceed revenues plus available fund balances. If the fund balance is used, this cost must be a one
time cost and not reoccurring, for example, capital expenditures. As you can see on the above summary,
we are submitting a balanced budget for fiscal year 2004-2005. Although our expenditures plus other
financing uses totaling $160,825,009 exceeds our revenues of $156,836,261, our budget is considered to
be balanced since the difference of $3,988,748 is being used from our projected excess funds for fiscal
year 2003-2004 for a one time cost. We believe that our budget represents a responsible and creative
approach to the needs of the District within the available funds.
ABOUT THE 2004-2005 DISTRICT BUDGET
Below are a few highlights of the district that will provide you with a general overview of the basis of our
assumptions and projections for the coming 2004-2005 fiscal year. In order to prepare the annual budget,
Laredo ISD develops projections for enrollment, taxable value, collection rate, projection for state
funding, and expenditure levels.
EXPENDITURE LEVELS
General Operating Fund – The 2004-2005 appropriation levels for the General Operating Fund are
projected at $152,924,281 and estimated uses at $8,058,328, for a total of $160,982,609; this represents a
1.28% or $2,030,439 increase over 2003-2004 levels.
2004-2005 District Budget Executive Summary
7

GENERAL OPERATING FUND EXPENDITURES BY OBJECT
Projected Proposed
Budget Budget
Object 2003-2004 2004-2005 % Change
Salaries $ 135,745,981 $ 137,357,430 1.19%
Contracted Services 5,959,570
7,926,186 33.00%
Supplies and Materials 2,744,383
3,950,776 43.96%
Other Operating Expenses 2,063,628
2,285,922 10.77%
Debt Service -
75,000 -
Capital Outlay 4,462,390
1,328,967 -70.22%
Other Uses (Transfers Out) 7,976,218
8,058,328 1.03%
Total General Operating Fund Exp. $ 158,952,170 $ 160,982,609 1.28%
Ot h er
Operating
Expenses
1%
Supplies and
Materials
2%
COMPARISON OF GENERAL OPERATING FUND EXPENDITURES BY OBJECT
2003-2004 General Oparating Fund
Expenditures by Object
Capital Outlay
3%
Ot h er Uses
(Transfers
Ou t )
5%
Co n t r act ed
Ser vices
4%
Salaries
85%
2004-2005 District Budget Executive Summary
2004-2005 General Operating Fund
Expenditures by Object
Capital Outlay
0.83%
Debt Service
0.05%
Ot h er
Operating
Expenses
1.42%
Supplies and
Materials
2.45%
Ot h er Uses
(Transfers
Ou t )
5%
Contracted
Ser vices
4.92%
Salaries
85.32%
Child Nutrition Program Fund – For 2004-2005, the District budgeted $11,302,500 for the Child
Nutrition Program, which is part of the General Fund. Revenues for this fund come primarily from the
National School Lunch Program. This revenue is generated based on the number of meals served to
children who qualify for a free or reduced meal. The 2004-2005 school year is projected to have a 5%
increase in meals served; it is estimated to serve 3,507,265 lunches and 2,025,271 breakfasts meals.
Revenues are projected to increase by 5% to $10,802,500.
Athletics Fund – The Athletics Fund is part of the General Fund, accounting for expenditures associated
with all sports programs at the middle school and high school levels. The major sources of revenue for
this fund are gate receipts, which are budgeted at $210,000 for 2004-2005. In addition, a transfer in of
$680,000 from the General Operating Fund will help finance its operations. Fiscal year 2004-2005 has an
expenditure budget of $890,000 for co-curricular and extracurricular activities.
Debt Service Fund – The District budgeted $14,929,751 for 2004-2005. Resources in the Debt Service
Fund must be used to account for general long-term debt principal and interest for debt issues and other
long-term debts for which a tax has been dedicated. The 2004-2005 budget experienced a 2.8 cent
decrease in Interest and Sinking (I&S) taxes due to an increase in net taxable values (assessed value
minus total exemptions) of over $180,000,000.
Special Revenue Fund – Appropriations for this fund are restricted to, or designated for, specific
purposes by a grantor. For 2004-2005, the District’s appropriation is $41,235,332. (Note: The District
provides information to the Board of Trustees on all District grants, but they do not approve the budget
for these funds.)
8

Capital Projects Fund – For 2004-2005 the District is appropriating $49,894,364 for the repair,
rehabilitation, renovation, and replacement of school facilities in Instructional Facilities Allotment (IFA)
and Qualified Zone Academy Bonds (QZAB). It is important to note that this fund is a project budget.
The $49,894,364 represents the amount of unspent, but committed funds as part of Phase I and II of the
Capital Improvement Program.
REVENUE LEVELS
Revenue estimates are based upon a variety of demographic and tax information. Estimating revenue
from the two major sources, state funding from the Foundation School Program (FSP) and local property
taxes, are critical to the budget.
The District estimates total General Operating Fund revenues of $156,836,261 for the 2004-2005 fiscal
year. The state sources of revenue that support the General Operating Fund budget represents more than
82% of all available sources of funding. Local sources of revenue constitute 17.25% and federal sources
less than 1%. The recommended budget includes a decrease in local revenues of 6.42%, and an increase
in State and federal revenues of 1.49% and 4.14%, respectfully, over 2003-2004 estimates. The 2004-
2005 state revenue projections are based on an estimated average daily attendance (ADA) of 22,000
students.
COMPARISON OF REVENUE SOURCES OF THE GENERAL OPERATING FUND
Projected Proposed
Budget Budget
Revenue Sources 2003-2004 2004-2005 % Change
Local Sources $ 28,915,980 $ 27,059,920 -6.42%
State Sources 126,971,822 128,863,341 1.49%
Federal Sources 876,706
913,000 4.14%
Total General Fund $ 156,764,508 $ 156,836,261 0.05%
Federal Sources
State Sources
Local Sources
913,000
876,706
LOCAL REVENUES
27,059,920
28,915,980
2004-2005 District Budget Executive Summary
2003-2004 2004-2005
128,863,341
126,971,822
- 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 140,000,000
Although revenues from current year taxes are expected to increase by 7.5% from an estimated
$18,230,072 in 2003-2004 to a projected $19,535,170 for 2004-2005, overall local revenues are projected
to decrease by 6.42%. This is mainly due to a projected decrease in the sale of weighted average daily
attendance (WADA) to other school districts.
Tax Rate – Based on the taxable value, the district must project the level of taxation that will generate
adequate funds to (1) maximize state aid and (2) provide for funds to meet district obligations while
9

keeping in mind the ability of local tax payers to pay their taxes. For the 2004-2005 school year, the
Board of Trustees approved a District tax rate of $1.47411, which reflects a tax decrease of 2.8 cents for
the interest and sinking fund and no increase/decrease for maintenance and operations over the 2003-2004
tax rate.
1.60
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
TOTAL TAX RATE
2003-2004 2004-2005 Inc/(Dec)
Maintenance and Operations $ 1.32291 $ 1.32291 $ -
Interest and Sinking 0.17980 0.15120 (0.02860)
Total General Fund $ 1.50271 $ 1.47411 $ (0.02860)
$1.50 State &
Local M&O
Max Cap
2004-2005 District Budget Executive Summary
LISD PROPERTY TAX RATE
1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05
I&S 0.1652 0.1911 0.2013 0.1987 0.1031 0.1031 0.1031 0.1798 0.1798 0.1512
M&O 1.0000 1.0239 0.9837 1.0263 1.2229 1.2829 1.3229 1.3229 1.3229 1.3229
Taxable Value – The taxable value for
Laredo ISD has been stable over the last ten
years. Minimum growth has been experienced
of approximately $40 million increase in value
per year. The Webb County Appraisal
District certifies the taxable value from which
the district begins to develop the estimates for
local effort needed to generate state funds.
The taxable value for the 2004-2005 fiscal
year is $1,681,169,772 or an increase of
$188,770,327 over the 2003-2004 level.
Billions
Webb CAD Certified Taxable Values
1.8
1.7
1.6
1.5
1.4
1.3
1.2
1.1
1.0
Tax Collections – The collections percentage used to estimate the tax revenues is 92%; however, the
District’s tax collections goal is 96%. This is a conservative approach given the history of the district and
the projected tax increase. It should be noted that the projected increase for the PFC funding is
approximately 4 cents. For 2004-2005, LISD has the collected the related amount of taxes for the first
payment. Payments beyond the first year will require a 4 cent increase in the maintenance and operations
tax rate. The next graph summarizes tax collection efforts over the past 10 years; please note that the
amounts are represented in millions.
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
10

MILLIONS
-
25
20
15
10
5
1.5
9.2
1.8
10.7 10.9 12.2
2004-2005 District Budget Executive Summary
2.3
CURRENT TAX COLLECTIONS
2.5
1.4
1.4
1.4
15.1 16.5 17.4 17.8 19.0 20.2
1995 1996 1997 1998 1999 2000 2001 2002 2003 (1) 2004 (1)
I&S 1,518,507 1,759,768 2,312,601 2,502,927 1,380,957 1,366,311 1,385,293 2,391,480 2,613,432 2,317,734
M&O 9,190,284 10,696,155 10,904,019 12,248,141 15,146,614 16,484,172 17,416,882 17,790,556 19,000,000 20,155,170
1) Tax collections for 2003 & 2004 are estimated amounts.
2) M&O represents the Maintenance and Operations rate for the district and I&S represents the Interest and
Sinking for outstanding debt.
WADA Revenues – The 2004-2005 school year will experience a reduction in WADA contracts.
Revenues from WADA contracts for 2004-2005 are estimated to be $5,323,000. This represents a
$3,155,922 or 37.22% reduction over 2003-2004 WADA contracts revenues. The District currently
partners with Deer Park ISD, La Porte ISD, Plano ISD, Texas City ISD, Sweeny ISD, and Spring Branch
ISD under Chapter 41 of the Texas Education Code. The estimated cost per WADA for fiscal year 2004-
2005 is $4,183, as shown on the chart below.
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
Average Daily Attendance 20,929 21,495 22,013 22,160 22,000
Weighted ADA 30,978 31,939 32,738 32,963 32,660
Estimated Cost per WADA $3,441 $3,873 $3,421 $3,518 $4,183
STATE REVENUES
Total state aid is the sum or the state’s share of Tier I and Tier II plus the Existing Debt Allotment (EDA)
and the Instructional Facilities Allotment (IFA), plus other program aid which the state funds without
requiring local matching. In 2004-2005, the District is estimating to receive $133,897,055 in total State
Aid for all funds. Total State Aid for the General Operating Fund for 2004-2005 is projected at
$123,026,341 which is comprised of the Available School Fund (ASF), Foundation School Fund (FSF)
and House Bill 1 (HB1) additional aid sources.
The basic elements of the State funding formula have not changed for many years. Although State
funding formulas are rather complicated, the basic calculations are as follows:
Tier I State Aid – Basic Allotment – The purpose of Tier I funds is to fund the basic program; it allows
an amount per student (currently $2,825) to each school district based on average daily attendance with
additional weight given for special programs. This allotment was not changed during the 2003
Legislative session. From the total Tier I allotment, a deduction is made for the local school district’s
share based on the individual district’s property tax base multiplied by a constant tax levy of $0.86 per
$100 of assessed taxable property value. The remainder represents the State’s share of Tier I funding.
Under this methodology, a district’s wealth factors significantly into its share of state funding. The
2.4
2.6
2.3
11

higher the wealth per student, the higher the proportional deduction from the Tier I total. Therefore, as
property wealth per student increases, State funding decreases. Laredo ISD is projecting Tier I State Aid
of $75,171,321 (calculated by subtracting the local share of $12,248,824 from the total cost of Tier I of
$87,420,145).
Tier II State Aid – Basic Program Enrichment – The purpose of Tier II is to allow for the enrichment
of the basic program; its idea is to ensure that school districts with low property values generate a
guaranteed level of revenue with their tax effort. The calculation multiplies each cent of tax effort above
$0.86 to a maximum of $0.64 times a district’s weighted average daily attendance times the current
guaranteed yield amount. The guaranteed yield is currently set at $27.14. Laredo ISD is projecting Tier
II State Aid of $41,298,542.
HB1 (House Bill 1) – Additional Aid - Although the basic allotment and guaranteed yield amounts
remained the same for the current biennium, the Legislature did approve additional funds to school
districts. HB1 funds are paid at $110 per current year WADA. Laredo ISD is projected to receive
$3,592,620 in additional State Aid, calculated by multiplying $110 times projected WADA amount of
32,660.1793.
Technology Allotment – With the passing of Senate Bill 1, school districts are receiving $30 per ADA
for the purpose of (1) providing for the purchase by school districts of electronic textbooks or
technological equipment that contributes to student learning; and (2) paying for training educational
personnel directly involved in student learning in the appropriate use of electronic textbooks and for
providing for access to technological equipment for instructional use. Laredo ISD is projecting $660,000
in Technology Infrastructure Funds (TIF), (calculated by multiplying $30 times ADA of 22,000). This
revenues are budgeted in the Technology Allotment Fund.
Chapter 46 Existing Debt Allotment (EDA) State Aid – A new program to assist districts with the
payment of their existing debt service was created beginning with the 1999-2000 school year. The
Existing Debt Allotment program is similar to the Tier II funding structure. For eligibility purposes for
this allotment, existing debt is debt for which the district levied an I&S tax for qualifying voter-approved
debt. The 2004-2005 budget includes $2,326,320 for EDA funding, a 10.2% increase from 2003-2004
estimates.
Chapter 46 Instructional Facilities Allotment (IFA) State Aid – A program was created beginning
with the 1997-98 school year that may assist districts with the payment of newly created debt. The
Instructional Facilities Allotment program is similar to the Existing Debt Allotment program. This
guaranteed level matches annual debt up to a specified amount per ADA. There is a limited amount of
funds available for this program. Districts must apply for assistance, and all applicants are prioritized
according to wealth per student. Funds are then awarded until the appropriation is exhausted. Laredo
ISD currently receives IFA funding and estimates to receive $7,884,394 for the 2004-2005 school year.
This represents a decrease of $752,174, or 8.7% from 2003-2004 estimates. This is due to the reduction
in required debt service payments in 2004-2005. The District also submitted an application for IFA
funding for the Public Facilities Corporation (PFC). Funding is expected in the amount of $4.1 million to
pay for new debt service requirements
STUDENT ENROLLMENT & DEMOGRAPHICS
Laredo ISD is an urban school district with 13 square miles. We are surrounded by a border to Mexico
and one of the fastest growing districts in Texas, United ISD. We are comprised of 20 elementary
schools, 4 middle schools, and 3 high schools. In addition, we also have one alternative education school,
two magnet schools within two of the high schools (Magnet School for Engineering and Technology
2004-2005 District Budget Executive Summary
12

Applications and the Health and Science Magnet School), and a separate Fine Arts and Communications
Magnet School. For school year 2004-2005 we are projecting an enrollment of 26,600 students.
LAREDO ISD ENROLLMENT DEMOGRAPHICS
Demographics 2001 2002 2003 2004 2005 28,000
Number of Students 24,538 25,553 26,271 26,982 26,600 27,000
Economically Disadvantaged 90.2% 92.0% 92.7% 93.0% 95.4%
Bilingual Students 47.1% 52.8% 58.0% 62.6% 66.4%
Career & Technology 17.3% 18.7% 22.1% 24.8% 23.0%
Special Education 15.3% 15.8% 15.6% 14.4% 12.1%
Gifted & Talented 8.1% 8.1% 7.6% 7.2% 7.0%
PERFORMANCE MEASURES
2004-2005 District Budget Executive Summary
26,000
25,000
24,000
23,000
The 76 th Texas Legislature mandated the implementation of a new statewide assessment, The Texas
Assessment of Knowledge and Skills (TAKS) Test. The TAKS test was administered beginning in the
2002-2003 school year and is a comprehensive examination that focuses on student reasoning and
analytical skills in reading, mathematics, writing, science, and social studies. The TAKS was designed to
be more difficult to pass than the previous Texas Assessment of Academic Skills Test (TAAS). Detailed
scores of the District are presented in the Informational Section of this document; overall, the District’s
results compared to the State and Region were as follows:
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2003 TAKS RESULT COMPARISON
ENG LANG ARTS READING MATHEMATICS WRITING SCIENCE SOCIAL STUDIES ALL TESTS
OTHER 2004-2005 DISTRICT BUDGET HIGHLIGHTS
2001
2002
2003
2004
STATE
REGION
DISTRICT
Teacher Salary Increases – The increase package includes a $2,000/$2,250 salary increase for
employees in the teacher salary scale, which includes teachers, librarians, nurses, counselors, etc. In
addition, the stipend for these employees who hold a Masters or Doctorate degree increased from $1,000
to $2,000. The overall teacher salary raises increased payroll by $3,794,250 for school year 2004-2005.
Other Employees Salary Increases – For 2004-2005, the Board of Trustees approved an increase of 3%
in the Professional and Para-Professional pay plan’s minimum, mid-point, and maximum schedules. In
2005
13

addition, Professional and Para-Professional employees were approved a 3% and 5% increase,
respectively, from their midpoint levels or base salary, whichever is higher. The budget’s effect was
$365,166 for Professionals and $1,228,240 for Para-Professionals. The total cost of salary increases for
2004-2005 is $1,593,406.
Other Payroll Highlights – For fiscal year 2004-2005, the Construction department’s personnel cost was
shifted to the General Fund for a total effect of $508,000. In addition, PC Hardware Specialists received
a $4,500 stipend for a total cost of $126,000. For fiscal year 2004-2005, 105 new positions were created
budgeted at $2,141,260. Most of the positions added belong to the Police Department, for 2004-2005 it
was decided to contract police officers in-house rather than outsource to the City’s and Webb County’s
School Resource Officers (SRO) program. Parents and community members have shared positive stories
with our staff and feel confident that LISD is providing a safe environment at our schools. Furthermore,
47 positions were reclassified (the pay grade changed) for a total budget effect of $282,058.
NEW POSITIONS CREATED FOR 2004-2005
Campus/Department Position FTE’s
Estimated Cost
w/o Benefits
Martin High School Director/Magnet School 1.00
Martin High School Bookkeeper 1.00
Martin High School Counselor 1.00
Cigarroa High School Director/Magnet School 1.00
Cigarroa High School Bookkeeper 1.00
Cigarroa High School Counselor 1.00
Administration District Coordinator for Library/Media Svcs 1.00
Fixed Assets and Custodial Serv Secretary 1.00
Fixed Assets and Custodial Serv Data Specialist 1.00
Textbooks and Records Management Substitute-Textbook Clerks 3.00
Athletics Department Grounds keepers 2.00
Police Department Security guards 65.00
Police Department Police Officers 16.00
Department of Instruction Elementary Reading Coordinator 1.00
Department of Instruction Secondary Reading Coordinator 1.00
District-Wide Teachers 8.00
Total 105.00
2004-2005 District Budget Executive Summary
$65,299
17,800
44,098
65,299
17,800
44,098
75,000
27,246
29,971
34,431
32,276
713,570
499,392
57,490
57,490
360,000
$2,141,260
Employee Tuition Assistance Programs – For 2004-2005, the District implemented an Employee
Educational Assistance Program, intended to provide up to 12 hours per academic year toward in-state
tuition, mandatory fees and book assistance. Eligible employees are assisted with the cost incurred once
financial aid and other scholarships have been deducted. The program is available only for permanent
eligible employees on a competitive basis. This incentive program will help the district retain highly
qualified teachers and grow our own teachers among the para-professional ranks. In addition, employees
pursuing other professions that benefit the district are encouraged to apply. The program is currently
being funded for the Fall 2004 Semester through Summer Session II 2005; program extension is subject
to board approval and funds. The 2004-2005 budget for this program is $312,000. In addition, the
District will continue with the GED and ESL tuition assistance program which is budgeted at $111,297.
14

FINAL COMMENTS
The preparation of the District’s budget is a coordination of many efforts from campuses, departments
and the Division of Finance. Over the last 7 years, the district has received the Certificate of Achievement
in Budget Reporting from the Government Finance Officer’s Association and we are certain that the
district will continue on this path of excellence. We thank the Budget Team that coordinated the wealth of
information before you and we look forward to your input and feedback on our financial plan.
Respectfully,
2004-2005 District Budget Executive Summary
15

ORGANIZATIONAL SECTION – TABLE OF CONTENTS
About Laredo ISD....................................................................................................................................... 17
Organizational Structure Chart ................................................................................................................... 18
Our Mission, Vision, and Beliefs................................................................................................................ 21
Superintendent’s Priority Goals................................................................................................................. 22
Goals and Objectives (Strategic Improvement Plan 2000-2005)................................................................ 23
The Financial Plan within the Strategic Plan .............................................................................................. 26
Budget Administration and Financial Policies............................................................................................ 27
Budget Development Process ..................................................................................................................... 35
2004-2005 Budget Calendar ....................................................................................................................... 40
2004-2005 Tax Planning Calendar ............................................................................................................. 43
Budgetary Control & Basis of Accounting ................................................................................................. 44

Laredo Independent School District is made up of students, parents, teachers, administrators and support
staff, all working together in the pursuit of achieving excellence in education. At the Laredo ISD,
learning is the key to a bright and successful future. By setting high standards, the district plays a crucial
role in preparing the students to meet the challenges and demands of today's high-tech, multicultural work
place.
History
ABOUT LAREDO ISD
The Laredo Independent School District has come a long way since being established more than a century
ago. From a single room schoolhouse, to a district sprawling more than 13.83 square miles, the district is
rich in history and tradition. The district reflects the colorful heritage and unique culture that make
Laredo, Texas, a city like no other.
The Laredo Independent School District is made up of 30 educational institutions: 21 elementary schools,
four middle schools, three high schools, and three magnet schools. The three magnet schools are the Vidal
M. Treviño School of Communications and Fine Arts, Dr. Dennis D. Cantu Health Science Magnet
School, and the Magnet School for Engineering and Technology Applications. The Treviño Magnet
School offers talented students instruction in the areas of communications, music, dance, visual arts,
drama, and academics. It was the city's first magnet school. The newly built Health and Science Magnet
School, located at Martin High School, was designed to provide a solid foundation and a rigorous
curriculum to prepare students pursuing health careers. The Magnet School for Engineering and
Technology Applications, located at Cigarroa High School, was designed to provide an intensive
curriculum to persuade students to pursue careers in the engineering and technology industries. In
addition, the F. S. Lara Academy is the district's alternative education school.
Our projected enrollment for school year 2004-2005 is 26,042 students of which 5,937 students are
projected to be enrolled at the high school level, 5,362 at the middle school level, and 14,743 at the
elementary level.
17

Administrative
Assistant for
Curriculum &
Instruction
Attorney
Chief
Financial
Officer
ORGANIZATIONAL CHART
Board Secretary
Superintendent
Secretary
Executive
Director for
Human
Services
Citizens
LISD Board of
Trustees
Superintendent
Effective 10/1/04
Internal Auditor
Director of
Communications
Executive
Director for
Plant
Facilities/
Support
Services
Executive
Director for
Student
Services
See Pg. 19 See Pg. 19 See Pg. 20 See Pg. 20
Director for
Testing &
Instructional
Programs
Evaluations
18

Federal Programs Instructional
Technology
Financial
Management
Risk
Management
Administrative Assistant for Curriculum & Instruction
Library & Media
Services
Elementary Campuses
(Principals)
Gifted & Talented
Dyslexia – Section
504
Elementary Reading
Chief Financial Officer
Information
Technology
Elementary Curriculum
& Instruction
Secondary Campuses
(Principals)
Bilingual Education
Special Education
Career & Technology
Secondary Reading
Secondary Curriculum
& Instruction
Procurement Tax Office Compliance
19

Police Hearings
Officer
Executive Director for Plant Facilities/Support Services
Child Nutrition Program Support Services Division of Operations Pupil Transportation
Health
Services
Textbooks & Records Management
Executive Director for Student Services
Guidance &
Counseling
Postal Services
Printing & Creative Services
Fixed Assets
Crime
Stoppers
Pregnancy
Education &
Parenting
Athletics Fine Arts
20

MISSION
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global
community, is to develop and educate our students by providing a relevant and challenging curriculum
through innovative programs and effective use of resources in a safe and nurturing environment.
VISION
Our schools are safe and caring environments that motivate and prepare students to contribute and excel
in life. They build on the strong and expanding foundation already established by families involved in
their children’s learning.
Our students are highly successful. They are critical thinkers and effective problem solvers who are
confident, self-motivated, and actively involved in our local and global community.
Our community actively supports the learning process. It provides full access to human, technological,
and fiscal resources. This partnership demonstrates total confidence in our school system and holds it to
the highest educational standards.
BELIEFS
OUR VISION, MISSION, AND BELIEFS
I. Every person has individual worth.
II. A supportive family environment is critical to the total development of the individual.
III. With freedom of choices comes responsibility for the consequences of the action.
IV. All individuals are role models because their actions influence others.
V. There is a higher power that is a guiding influence in our lives.
VI. High expectations lead to high achievements.
VII. Education is the foundation for success.
VIII. Feeling safe helps learning occur.
21

2004-2005 SUPERINTENDENT’S PRIORITY GOALS
1. To establish and maintain an organizational climate that respects the dignity and worth of all people.
2. To establish and maintain a safe environment for all students, employees, and visitors.
3. To lead the district’s initiative toward continued improvement of academic performance for all
students as measured by TAKS and other appropriate measures of student gain and to increase the
number of students taking the SAT, ACT, AP and CATE.
4. To implement programs and initiatives that will result in all healthy children reading on grade level
by the third grade and in the measurable improvement of student reading skills at higher-grade levels.
5. To strengthen the instructional program by increasing emphasis on higher order thinking skills
through the enhancement of staff development and the integration of technology.
6. To improve our libraries by meeting or exceeding state standards for recognized status, which include
staffing patterns, library collection ratio, the use of technology, up-to-date library collections and
other criteria.
7. To effectively implement the district’s construction and facilities maintenance program and continue
the implementation and monitoring of accountability measures to protect all district resources.
8. To develop initiatives to integrate child nutrition programs into the curriculum to influence healthy
life styles for all children.
22

GOALS & OBJECTIVES
(STRATEGIC IMPROVEMENT PLAN 2000-2005)
Goal I – To establish and maintain an organizational climate that respects the dignity and worth
of all people.
Objectives:
A. By June 2004, to increase by 25 percent, the district’s marketing strategies used for the
promotion of student achievement among home, school, and community.
B. By September 2003, 100% of LISD campuses will implement a parent program where
parents are full partners in the decisions that affect student learning.
C. By December 2003, define and implement a system-wide collaborative plan to pro-actively
link the school district with local, regional, state, or national policy making entities.
Goal II – To establish and maintain an environment within the district which maximizes safety
for all students, employees and visitors.
Objectives:
A. Will provide safety and occupational health for all employees.
Goal III – To increase the quality and number of career technology courses that results in students
gaining meaningful skills for employment and continuing their pursuit of advanced
learning.
Objectives:
A. Meet the need of our students for a world-class education and training, ensuring that all
learners acquire the knowledge and skills necessary for success in the workplace and society.
Goal IV – To lead the district’s initiative toward continued improvement of academic
performance for all students as measured by TAKS and other appropriate measures of
student gain and to increase the number of students taking the SAT and ACT.
Objectives:
A. LISD will provide annually a well-balanced integrated curriculum to develop students’
competencies in specific knowledge and analytical skills needed to increase achievement in
all areas.
B. The school district will prepare graduates for gainful employment and/or enrollment in an
institution of higher learning on a yearly basis.
C. LISD will focus on student performance and rigorous standards annually.
D. The school district will annually provide a systemic professional development program that
supports the implementation of standards-based curriculum, instruction,
E. To increase the number of students taking the SAT and/or the ACT by 21% each year over a
three year term.
F. To increase the number of students taking the SAT and/or the ACT by ---% over a three year
term
Goal V – To implement programs and initiatives that will result in a significant reduction of
student dropout rate over the next three years.
Objectives:
A. Will engage in preventive programs that will result in less discipline referrals
B. Will implement identified research-based, effective safe school practices.
23

C. Will use identified research based intervention strategies and other locally identified
strategies.
D. Will support and expect 100% consistent enforcement of Code of Conduct.
E. Will implement a Safe and Drug-Free Schools and Communities Program.
F. Will expand instructional opportunities through the alternative education program.
G. To incorporate strategies and techniques that will help prevent students from dropping out of
school and/or recover those who have already dropped out of school.
Goal VI – To implement effective human resources practices that will result in high morale, fair
employment of personnel and improved employee relations, retention, and recruitment.
Objectives:
A. By the end of December 2003, Human Resources Department will report a favorable view of
the service provided by this division.
B. By the end of the school year 2003-2004, the Human Resources Department processes and
procedures will be improved as indicated by 100% successful implementation of the
Comptroller’s recommendations.
C. Respondents to a survey will indicate a favorable view of the physical appearance of the
Human Resources Department
D. By the end of the school year 2003-2004, there will be a 20% increase in the number of
teachers and instructional aides receiving support through mentoring and training activities
designed to meet the provisions of the No Child Left Behind Act.
Goal VII – To effectively implement the district’s construction and facilities maintenance program.
Objectives:
A. 90% of the Construction projects will be completed within the construction timeline and
deadline.
B. School facilities will be built within the appropriated budget.
C. Instruction and student performance will not be affected negatively by construction work(ers)
as measured by TAKS and other measures of student performance.
D. Standards for Facilities will be used in all construction projects.
E. A 5-year Capital Improvement Plan will be prepared and revised yearly
F. Work orders will be acted upon within 5 days of submission.
G. The work order aging report will indicate that there are “No” work orders pending for a
period of more than 3 months.
Goal VIII – To implement and monitor appropriate accountability measures to protect the
resources of the district including, but not limited to, money, materials, supplies, and
equipment.
Objectives:
A. To achieve a Superior Achievement Rating (FIRST) and an Unqualified Opinion on an
annual basis.
B. To maintain the annual tax collection rate to maximize fiscal resources depending on state
formulas and taxable values for the fiscal year 2003-2004.
C. To ensure 100% compliance with all applicable federal, state, and local law and policies
governing procurement practices as reflected in the Annual Audit Report.
D. To fully implement the electronic purchase requisition system district-wide to 90%,
materially reducing the need for excessive paper work and increasing efficiency and service
to customers by 50% by the end of fiscal year 2003-2004.
E. By the end of the school year 2003-2004, 100% of the administrative software applications
(SAGE, TIES) users will complete 12 hours of technology training.
24

F. To maintain insurance for all risks and reduce the cost of all insurance for the District by 10%
annually depending on claim experience and market trend.
G. By the end of December 2003, the State Compensatory Education Program Audit will reflect
no exceptions.
H. By the end of December 2003, the Desk Audit for No Child Left Behind grant funds will
reflect no exceptions.
I. By the end of December 2003, the Desk Audit for Leaver data will reflect no exceptions.
J. To achieve a 95% participation level in the Lunch Program at both elementary and secondary
schools and to improve cost of food services by 10% for school year 2003-2004.
K. To reduce the cost of transportation costs by 10% each year calculated on an hourly basis
from one fiscal year to the next fiscal year.
L. To reduce inventory levels for janitorials and supplies by 10% each year for the next five
years.
M. To reduce by 10% the dollar amount of local funds used to subsidize lost textbook costs from
one fiscal year to the next fiscal year.
N. To reduce by 10% the number and cost of worker’s compensation claims by custodians and
custodian department employees from one fiscal year to the next fiscal year.
O. To maintain a 1% loss ratio in unaccounted losses between the physical inventory and the
subsidiary ledger from one fiscal year to the next fiscal year.
P. To reduce Postal Service operation costs by 5% from one fiscal year to the next fiscal year.
Q. To establish a records management program to reach a 1 hour record retrieval time by fiscal
year 2007-2008
Goal IX – To support the district’s commitment to provide quality instructional and
administrative technology for students, staff, and community including acquisition and
maintenance of appropriate hardware and software.
Objectives:
A. By the end of school year 2003-2004, the implementation of the district’s GED to Ph.D.
Program will result in a 10% increase in the number of employees in pursuit of educational
degrees or credentials.
Goal X – To support the district’s commitment to provide quality instructional and
administrative technology for students, staff and community including acquisition and
maintenance of appropriate hardware and software.
Objectives:
A. By July 2004, 70% of all LISD eight graders will be technology literate regardless of the
student’s race, ethnicity, gender, family income, geographic location, or disability.
B. By May 2004, 95% of all educators will receive at least 12 hours of additional training on
technology received on site, by distance or by distributed learning, to meet expectations for
technology proficiencies by SBEC.
C. By 2004, 100% of all administrators will use technology for their management and
administration.
D. Hardware and software will be functional 90% of the time for all instructional and
administrative technology.
25

THE FINANCIAL PLAN WITHIN THE STRATEGIC PLAN
The financial plan is embedded within Goal No. 8 of the strategic plan and the major organizational tasks
are as follows:
• To implement an effective accounting internal controls system that assures compliance with all
laws and regulations.
• To develop and submit a balanced budget.
• To increase the fund balance to one month's payroll within five years,
• To maintain an updated inventory each year for fixed assets,
• To implement a system of compliance with all grant and program requirements at the campus
level,
• To continue to earn the Certificate of Achievement in Financial Reporting and Budget.
• To maintain a system of internal controls for the compliance of all PEIMS data, and
• To continue to maintain the tax rate that maximizes state aid.
26

LEGAL REQUIREMENTS FOR BUDGETS
Legal requirements for school district budgets are formulated by the state, the Texas Education Agency
(TEA), and the local district. In addition to these requirements, individual school districts also may have
their own legal requirements for budget preparation. Additional legal requirements also may be imposed
by state and federal grants; however, this section deals only with state legal mandates, TEA legal
requirements and local district requirements for basic budget development and submission.
STATEMENT OF TEXAS LAW
BUDGET ADMINISTRATION AND
FINANCIAL POLICIES
Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget
development in school districts. The following six 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 a supplementary emergency budget to
cover unforeseen expenditures.
• The budget must be prepared in accordance with GAAP (generally accepted accounting
principles) and state guidelines.
• The budget must be legally adopted before the adoption of the tax rate.
TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS
TEA has developed additional requirements for school district budget preparation as follows:
• The budget must be adopted by the board of trustees, inclusive of amendments, no later than
August 31.
• Minutes from district board meetings will be used by TEA to record adoption of and amendments
to the budget.
• Budgets for the General Fund, the Food Service Fund (whether accounted for in the General
Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included
in the official district budget (legal or fiscal year basis). These budgets must be prepared and
approved at least at the fund and function levels to comply with the state’s legal level of control
mandates.
• The officially adopted district budget, as amended, must be filed with TEA through PEIMS
(Public Education Information Management System) by the date prescribed in the annual system
guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund,
object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund,
function, object (at the second level), organization, fiscal year, program intent and amount.
27

• A school district must amend the official budget before exceeding a functional expenditure
category, i.e., instruction, administration, etc., in the total district budget. The annual financial
and compliance report should reflect the amended budget amounts on the schedule comparing
budgeted and actual amounts. The requirement for filing the amended budget with TEA is
satisfied when the school district files its Annual Financial and Compliance Report.
LISD FINANCIAL POLICIES
In addition to state legal requirements, LISD has established its own requirements for annual budget
preparation. The District recognizes the importance of maintaining its financial integrity; therefore, it has
developed this policy to support its mission and its goals and objectives. The district’s fiscal policies
dictate budgetary requirements that go beyond those required by the Texas Education Code and TEA.
These policies are delineated below.
Fiscal Policy & Objectives
Financial stability
• In seeking to fulfill its mission, the District shall maintain a high level of financial stability and
shall not compromise the long term financial integrity to achieve short term benefits.
• In an effort to provide adequate cash flow for its operations, the District shall maintain an
unreserved undesignated fund balance equal to a minimum of two months of operations costs.
• As of August 31, 1998, the District had an unreserved undesignated fund balance lesser than the
two months of operating costs. The District shall strive to reach a fund balance of at least two
months operations costs. To achieve this goal, the Superintendent and business manager are
instructed to implement the following financial plan:
1. Develop and submit for Board approval a balanced budget with input from Site-Based
Decision Making (SBDM) committees and instructional programs (this means that for each
fund expenditures are not to exceed revenues plus available fund balances; if the fund balance
is to be used, than this must be for a one time cost and not reoccurring costs).
2. Develop staffing patters and funding formulas based on a per pupil basis.
3. Restrict any surplus funds towards unreserved undesignated fund balance.
Funds from Operations
Funds from operations should provide adequate funds to support its:
1. Instructional program
2. Capital program
3. Debt service department
Revenue
Revenue levels shall be evaluated with staff recommendations yearly in consideration of:
1. Bond ratings
2. Facility and construction requirements
3. Current business conditions (local economy)
4. Economic projections (state economy, legislative issues, etc.)
5. Student growth assumptions
6. The projected level of expenditures
General Operating Fund Expenditures
General fund expenditures shall maintain the following priorities of obligation:
1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the
District's operating fund.
28

2. Payments to meet all debt service requirements of outstanding bond indebtedness including the
interest and sinking fund.
3. Payments to special revenue funds that require a matching for federal or state grants, including
the food service fund, the athletic fund, the construction fund.
4. All net surplus after payment of items 1 to 3 above may be used to fund necessary capital
equipment purchases, facility expansion, and renovation. All remaining funds will go toward
maintaining a budgeted ending cash balance (unreserved undesignated fund balance) which
equates to at least two months of operating costs. This amount would be determined by first
adding budgeted operations and maintenance costs plus debt service requirements. This total
would be divided by 12 and then multiplied by two to calculate the two months operating costs
requirements.
Long Term Financing
In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital
projects and equipment. Available mechanisms include the following:
1. Public Property Finance Contractual Obligations (PPFCO)
2. General Obligations Bonds
3. Time Warrants
4. Delinquent Tax Notes
5. Any other legal mechanism
6. Public Facilities Corporation (PFC)
Short Term Financing
The District will strive to minimize its short term financing by maintaining a two month undesignated
fund balance. Based on cash flow projections, the business manager may recommend to the Board to
utilize short term financing to satisfy the cash flow requirements of the District. Available mechanisms
include the following:
1. Tax anticipation notes
2. Tax warrants
3. Delinquent tax notes
Reporting – District and Public Facilities Corporation (PFC)
The District will prepare reports of financial operations as follows:
1. A monthly operating and financial report, requiring review by the finance committee and/or the
Board as the Board deems necessary.
2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions
presented for approval prior to September 1 of each year. Midyear analysis and review shall be
presented to the Board for approval.
3. An annual audit by an outside professional auditing firm that would include all necessary details
in reconciling all of the year's financial operation. The audit report will be submitted for review
and approval to the Board after the end of the fiscal year.
Investments
Investment Authority
District depository and investment authority is established within the office of the Superintendent. By the
authority of the Board, the Superintendent, the business manager, the accounting director, and a senior
accountant/investor are designated as the District's investment officers. The investment officers are
responsible for depositing funds, investing such funds, assuring that each investment has the proper
authorized collateral, monitoring investments, assuring the security of the District's principal and interest,
receiving and reporting principal and interest at the maturity of each investment, and providing the proper
29

documentation and reports on such investments to the Superintendent and the Board in accordance with
the District's written investment policy and generally accepted accounting procedures.
The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All
investment transactions except investment pool funds and mutual funds shall be executed on a deliveryversus-payment
basis.
Approved Investment Instruments
From those investments authorized by law and described further in CDA(LEGAL), the Board shall permit
investment of District funds in only the following investment types, consistent with the strategies and
maturities defined in this policy:
1. Obligations of, or guaranteed by, governmental entities as permitted by Government Code
2256.009.
2. Certificates of deposit and share certificates as permitted by Government Code 2256.010.
3. Fully collateralized repurchase agreements permitted by Government Code 2256.011.
4. A securities lending program as permitted by Government Code 2256.0115.
5. Banker's acceptances as permitted by Government Code 2256.012.
6. Commercial paper as permitted by Government Code 2256.013.
7. No-load money market mutual funds and no-load mutual funds as permitted by Government
Code 2256.014.
8. A guaranteed investment contract as an investment vehicle for bond proceeds, provided it meets
the criteria and eligibility requirements established by Government Code 2256.015.
9. Public funds investment pools as permitted by Government Code 2256.016.
Safety and Investment Management
The main goal of the investment program is to ensure its safety and maximize financial returns within
current market conditions in accordance with this policy. Investments shall be made in a manner that
ensures the preservation of capital in the overall portfolio, and offsets during a 12-month period any
market price losses resulting from interest-rate fluctuations by income received from the balance of the
portfolio. No individual investment transaction shall be undertaken that jeopardizes the total capital
position of the overall portfolio.
Liquidity and Maturity
Any internally created pool fund group of the District shall have a maximum dollar weighted maturity of
180 days. The maximum allowable stated maturity of any other individual investment owned by the
District shall not exceed one year from the time of purchase. The Board may specifically authorize a
longer maturity for a given investment, within legal limits. The District's investment portfolio shall have
sufficient liquidity to meet anticipated cash flow requirements.
Diversity
The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and
financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of
investments, specific maturity, or specific issuer.
Monitoring Market Prices
The investment officer shall monitor the investment portfolio and shall keep the Board informed of
significant declines in the market value of the District's investment portfolio. Information sources may
include financial/investment publications and electronic media, available software for tracking
investments, depository banks, commercial or investment banks, financial advisors, and
representatives/advisors of investment pools or money market funds. Monitoring shall be done monthly
30

or more often as economic conditions warrant by using appropriate reports, indices, or benchmarks for the
type of investment.
Funds/Strategies
Investments of the following fund categories shall be consistent with this policy and in accordance with
the strategy defined below.
• Operating Funds – Investment strategies for operating funds (including any co-mingled pools
containing operating funds) shall have as their primary objectives safety, investment liquidity,
and maturity sufficient to meet anticipated cash flow requirements.
• Agency Funds – Investment strategies for agency funds shall have as their objectives safety,
investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.
• Debt Service Funds – Investment strategies for debt service funds shall have as their objective
sufficient investment liquidity to timely meet debt service payment obligations in accordance
with provisions in the bond documents. Maturities longer than one year are authorized provided
legal limits are not exceeded.
• Capital Projects – Investment strategies for capital project funds shall have as their objective
sufficient investment liquidity to timely meet capital project obligations. Maturities longer than
one year are authorized provided legal limits are not exceeded.
Safekeeping and Custody
The District shall retain clearly marked receipts providing proof of the District's ownership. The District
may delegate, however, to an investment pool the authority to hold legal title as custodian of investments
purchased with District funds by the investment pool.
Brokers/Dealers
Prior to handling investments on behalf of the District, brokers/dealers must submit required written
documents in accordance with law. Representatives of brokers/dealers shall be registered with the Texas
State Securities Board and must have membership in the Securities Investor Protection Corporation
(SIPC), and be in good standing with the National Association of Securities Dealers.
Soliciting Bids for CD's
In order to get the best return on its investments, the District may solicit bids for certificates of deposit in
writing, by telephone, or electronically, or by a combination of these methods.
Internal Controls
A system of internal controls shall be established and documented in writing and must include specific
procedures designating who has authority to withdraw funds. Also, they shall be designed to protect
against losses of public funds arising from fraud, employee error, misrepresentation by third parties,
unanticipated changes in financial markets, or imprudent actions by employees and officers of the
District. Controls deemed most important shall include:
1. Separation of transaction authority from accounting and recordkeeping and electronic transfer of
funds.
2. Avoidance of collusion.
3. Custodial safekeeping.
4. Clear delegation of authority.
5. Written confirmation of telephone transactions.
6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and
rationale.
7. Avoidance of bearer-form securities.
31

These controls shall be reviewed by the District's independent auditing firm.
Portfolio Report
In addition to the quarterly report required by law and signed by the District's investment officer, a
comprehensive report on the investment program and investment activity shall be presented annually to
the Board. This report shall include a performance evaluation that may include, but not be limited to,
comparisons to 91-day U.S. Treasury Bills, six-month U.S. Treasury Bills, the Fed Fund rate, the Lehman
bond index, and rates from investment pools. The annual report shall include a review of the activities and
total yield for the preceding 12 months, suggest policies, strategies, and improvements that might enhance
the investment program, and propose an investment plan for the ensuing year.
Ad-Valorem Taxes
Discounts
Discount options shall not be provided for the early payment of property taxes in the District.
Split Payments
Split payment of taxes shall be allowed in accordance with statutory provisions.
Purchasing & Acquisition
Purchasing Authority
The Board delegates to the Superintendent or designee the authority to determine the method of
purchasing, in accordance with CH(LEGAL), and to make budgeted purchases. However, any purchase
that costs or aggregates to a cost of $25,000 or more shall require Board approval before a transaction
may take place.
Competitive Bidding
If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare
bid specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the
bidder and the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be
withdrawn prior to the scheduled time for opening. Bids received after the specified time shall not be
considered. The District may reject any and all bids.
Competitive Sealed Proposals
If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall
prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be
submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening.
Proposals received after the specified time shall not be considered. Proposals shall be opened at the time
specified, and all proposers shall be invited to attend the proposal opening. Proposals may be withdrawn
prior to the scheduled time of opening. Changes in the content of a proposal, and in prices, may be
negotiated after proposals are opened. The District may reject any and all proposals.
Responsibility for Debts
The Board shall assume responsibility for debts incurred in the name of the District so long as those debts
are for purchases made in accordance with adopted Board policy and current administrative procedures.
The Board shall not be responsible for debts incurred by persons or organizations not directly under
Board control; persons making unauthorized purchases shall assume full responsibility for all such debts.
32

Purchase Commitments
All purchase commitments shall be made by the Superintendent or designee on a properly drawn and
issued purchase order, in accordance with administrative procedures.
Personnel
New Positions
Any new positions of employment shall be prominently described and set out in the budget for the fiscal
year in which the position is created and shall be approved by the Board at the time that the budget is
approved. Notice of vacancies shall be posted at campuses but not be limited to campuses.
New positions created after approval of the budget shall be approved by the Board at public meeting
before the positions can be advertised, offered, or funded.
Annual Operating Budget
Fiscal Year
The District operates on a fiscal year beginning September 1 and ending August 31.
Budget Planning
Budget planning is an integral part of overall program planning so that the budget effectively reflects the
District's programs and activities and provides the resources to implement them. In the budget planning
process, general educational goals, specific program goals, and alternatives for achieving program goals
shall be considered, as well as input from the District- and campus-level planning and decision-making
committees. Budget planning and evaluation are continuous processes and are part of each month's
activities.
Availability of Proposed Budget
After it is presented to the Board and prior to adoption, a copy of the proposed budget shall be available
upon request from the business office or Superintendent. The Superintendent or designee shall be
available to answer questions arising from inspection of the budget.
Budget Meeting
The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:
1. The Board President shall request at the beginning of the meeting that all persons who desire to
speak on the proposed budget and/or tax rate sign up on the sheet provided.
2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.
3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed
budget and/or the tax rate.
4. No officer or employee of the District shall be required to respond to questions from speakers at
the meeting.
Authorized Expenditures
The adopted budget provides authority to expend funds for the purposes indicated and in accordance with
state law, Board policy, and the District's approved purchasing procedures. The expenditure of funds shall
be under the direction of the Superintendent or designee who shall ensure that funds are expended in
accordance with the adopted budget.
Budget Amendments
The budget shall be amended when a change is made increasing any one of the functional spending
categories or increasing revenue object accounts and other resources.
33

Budget Amendments/ Transfers
Budget amendments/transfers must be aligned with modifications to district/ campus improvement plans.
Every time that a significant change is made to a campus budget, the change must be reflected in the
campus improvement plan. In the processing of the budget amendment/transfer, the campus must include
documentation to verify that the campus improvement plan has been changed accordingly. For example,
if the campus is notified that their budget allocation will be increased, and the campus planning
committee decides to use the money to add teacher aides to the first grade classrooms, the campus
principal must submit a budget amendment in order to designate the additional funds. The campus
improvement plan must be modified to include the additional FTE’s by the appropriate strategy. The
page(s) that include the modifications to the campus improvement plan must be submitted with the budget
amendment. Budget amendments/transfers will not be approved if the required documentation is not
included with the amendment or transfer form.
Budget Transfers & Amendments Signature Authority
Subsequent intra-function budget transfers must be approved by the Board for the General Fund Budget.
For Special Revenue Funds, intra-function budget transfers are approved subject to the approval by the
granting agency. A summary of all transfers is presented to the Board of Trustees. Interdepartmental
transfers and any increase or decrease or operating appropriations must be approved by the Board of
Trustees and the Superintendent. All departments are required to operate within their budgetary
constraints. The operating budgets are amended prior to expenditure, and the accounting system provides
a strong budgetary control over expenditures.
34

BUDGET DEVELOPMENT PROCESS
The annual Budget Development Process and the annual Planning Process are overlapping and augment
one another, although the focus of each is different. The overlapping is illustrated within the timetable
section. The Budget Development Process is comprised of three major phases: planning, preparation, and
evaluation.
The budgetary process begins with sound planning. Planning defines the goals and objectives and
develops strategies to attain those goals and objectives. Once these programs and plans have been
established, budgetary resource allocations are made to support them. Budgetary resource allocation is
the preparation phase of budgeting. The allocations cannot be made, however, until plans and programs
have been established.
Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation
typically involves an examination of: how funds were expended, what outcomes resulted from the
expenditure of funds, and to what degree these outcomes achieved the objectives stated during the
planning phase. This evaluation phase is important in determining the following year’s budgetary
allocations. Budget preparation is not a one-time exercise to determine how a school district will allocate
funds rather, school district budget preparation is part of a continuous cycle of planning and evaluation to
achieve district goals.
The development of campus and district annual budgets should be part of ongoing planning processes and
those levels. The advent of site-based decision-making, mandated by the state, has increased integration
of planning and budgeting at the campus level; however, state guidance allows for considerable district
autonomy in budget preparation. The organizational structure of a school district, the size and complexity
of its administrative structure, the budgetary approach chosen, and the level of centralization in budget
development all will affect the budget development process and the final budget document. Beyond the
budgetary requirements for federal and state programs, the school board and the district superintendent
largely will determine a school district’s budget preparation process and related budget responsibilities.
The concept of site-based budgeting, endorsed by TEA, is the recommended approach.
PLANNING PHASE
BUDGET DEVELOPMENT PROCESS
The first phase of the Budget Development Process is planning. Planning involves defining the mission,
goals and objectives of campuses, departments, and the district. Importance is placed upon sound budget
planning for the following reasons:
• In implementing the type, quantity, and quality of school district instruction, the budget becomes
the limiting force.
• Providing quality education is very important to the public interest.
• The scope and diversity of school district operations make comprehensive planning necessary for
good decision-making.
• Planning is a process that is critical to the expression of citizen preferences and through with
consensus is reached among citizens, school boards members, and district/campus /department
staff on the future direction of a district’s operations.
35

Since strategies to attain the goals and objectives need to be developed before starting the actual budget
calculation process, it is important that each campus and department prepare statements in the “Mission,
Goals and Objectives” and “Performance Evaluation” forms as the initial exercise in planning the annual
campus/department budget. This exercise comprises developing narrative and quantitative statements.
These statements must be consistent with the Campus Initiative Program goals and objectives developed
by the Site-Based Decision Making (SBDM) committees. This information will be used to analyze and
justify the district’s basic programs and operational request, as well as to ensure that individual campus
and department mission, goals and objectives are consistent with the district’s overall mission, goals, and
objectives. Line item budgeting remains the primary fiscal tool; thus completion of the “Mission, Goals
and Objectives” and “Performance Evaluation” forms is an important step in summarizing and evaluating
each campus/department and its budget. Any factors having major affects on programs should also be
explained as “Significant Changes” comments.
Listed below are standardized definitions to be used in the development of these statements and
completion of the appropriate forms. It is recommended that strict adherence to these definition
parameters be kept in order to insure consistency throughout the district:
• Campus/Department Mission: A statement of specific overall mission.
• Campus/Department Goals: “Broad” statements of desired results; ultimate accomplishments;
overall end results. The goals outlined in the Campus Improvement Plan may be identified and
utilized in this section.
• Campus/Department Objectives: “Specific” statements of desired program accomplishments;
usually measurable; shows progress toward a goal; desired results of activities. Clearly stated
measurable objectives should represent a concise summary of the principal work activities in
which progress can be monitored and evaluated periodically throughout the fiscal year.
Objectives should be stated in common “action-oriented phrases such as “to maintain,” “to
increase,” “to reduce,” “to facilitate,” “to continue,” etc. Specific objectives outlined in the
Campus Improvement Plan may be identified and utilized in this section.
• Strategy(ies): Specific activities, methods, and procedures, which will be implemented in order
to reach the established goals and objectives.
• Performance Evaluation: Specific quantitative and qualitative measures of work performed by
campus/department must be included in this section. Quantitative measures are defined as
observable and in narrative format. This evaluation tool is new to the district and each
administrator is allowed flexibility to develop individual performance evaluation methods.
• Significant Changes: Summary comments should be made concerning circumstances that will
materially change the campus/department operations and/or budget request(s). For example,
these changes would include proposed implementation of new programs, addition or deletion of
programs, functions, duties, on time expenses, etc.
With the Budget Development Process beginning November, schools and departments were allowed time
to integrate the total Districts planning objectives into their specific budget requests. During
school/department budget hearings the Finance Department reviewed revenue projections and refined
budget requests to develop a preliminary district budget. As a result of this collaborated process, the
Finance Department was able to present a preview of the proposed 2002-2003 budget to the Board of
36

Trustees before the August Workshop. This preview enabled the Board of Trustees and the Chief
Financial Officer to review and discuss the direction of the budget before the August 30th public hearing.
PREPARATION PHASE
Revenue Projections
In order to meet the future needs of the district, administrators should forecast the source and amount of
resources or revenue available. Therefore, projections of revenue from the three major sources should be
made. These revenue sources include Local, State, and Federal aid.
Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be
taken into account include such things as assessed property values, property value growth/decline rates,
applicable tax rates, historical collection rates, applicable state wealth per student limitations, state
mandated tax rate rollback thresholds, and delinquent tax collections.
State Revenues traditionally consists of monies received as a result of state funding. The tool that plays
a major part in the estimation of this type of resources is the state provided “Summary of Finances” which
takes into account several components. These components include such things as student enrollment,
enrollment population classifications, allotment weights, student attendance, weighted average daily
attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts.
For 2004-2005, all Directors involved in Special Education, Gifted & Talented, Career & Technology
Education, State Compensatory Education, and Bilingual Education forecasted Special Population FTE’s.
The Special Population counts from each category help determine the revenue projections from the Texas
Education Agency.
Federal Revenues involve a variety of amounts and sources. These sources generally are federally
distributed funds, which can flow through the district, Region Education Centers, Texas Education
Agency, or directly from the federal source. Methods of allocations can vary from payment of indirect
costs to applications for specific grants.
Expenditure Projections
In order to support the mission, goals and objectives of the district, administrators should forecast the
operating costs for all funds necessary to achieve those intents. Expenditures/expenses should be
classified by the major object classes according to the types of items purchased or services obtained.
These budgetary allocations should project costs for the major expenditure categories (objects), which
include:
• Payroll (6100)
• Professional & Contracted Services (6200)
• Supplies & Materials (6300)
• Other Operating Costs (6400)
• Debt Service (6500)
• Capital Outlay (6600)
Payroll Costs are the costs of employee salaries and benefits. These costs make up ninety percent (90%)
or more of annual operating expenditures and should be based primarily upon enrollment projections and
applicable state mandates concerning class, size, minimum salaries, etc. When appropriating or after
appropriation of this area, it is important that the appropriate administrator conducts a full analysis of the
37

personnel situation as well as submit recommendations addressing the findings. The “Payroll Analysis”
form is the management tool that can assist to address this issue. Therefore, this form needs to be
completed and submitted to the Finance Department by the Budget Request deadline.
Professional and Contracted Services, Supplies and Materials, and Other Operating Costs are
typically variable and miscellaneous expenditures. The projection of these costs may also be based upon
student enrollments or can be disbursed based on the authorized administrator’s discretion. The
completion of expenditure estimates for costs not directly related to enrollment levels such as utilities,
insurance and maintenance costs are simply calculated based upon historical data or anticipated changes.
Debt Service Costs are usually repayment of financed debt and should be based upon debt repayment
schedules when bonds or other debt is issued. The appropriation of this type of expenditure is very
limited or non-existent at the school or department levels.
Capital Outlay Costs includes items that are inventoried and become part of the district’s fixed assets
group such as furniture, audio-visual equipment, computer equipment, and other equipment. These costs
should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather than
on an individual campus or department basis, the proper “Capital Outlay Justification” form needs to be
submitted as well.
Preparation, the second phase of the Budget Development Process, is the process of allocating resources
to the prioritized needs of a school district in support of its planned mission, goals, and objectives.
Although budget formats and policies are by no means uniform in school districts, formal budgets play a
far more important role in the planning, control and evaluation of school district operations than in those
of privately owned organizations. In school districts, the adoption of a budget implies that a set of
decisions have been made by school board members and school district administrators which culminate in
matching a school district’s resources with its needs. As such, the budget is a product of the planning
process. The budget also provides an important tool for the control and evaluation of a school district’s
sources and uses of resources. With the assistance of the accounting system, administrators are able to
execute and control the activities that have been authorized by the budget and evaluate performance based
upon comparisons between budgeted and actual operations.
The link between planning and budget preparation in school districts gives budgets a unique role in these
organizations. Budgets in the public arena are often considered the ultimate policy document since they
are the financial plan a school district uses to achieve its goals and objectives reflecting:
• Public choices about what goods and services the district will and will not produce.
• School district’s priorities among the wide range of activities in which they are involved.
• Relative weight given to the influence of various participants and interest groups in the budget
development process.
• How a school district has acquired and used its resources.
The budget, itself, then becomes intrinsically a political document reflecting school district
administrators’ accountability for fiduciary responsibility to citizens.
The budgeting process for the District was initiated in November 2003, following the Texas Education
Agency (TEA) legal requirements and preliminary funding estimates made by the Division of Finance.
Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the
direction of the Superintendent, developed the budget. Individual, as well as group training workshops,
were held with principals, department heads and Site-Based Decision-Making budget committees
38

(SBDM) from February to March 2004. The budget deadline set for campuses and departments was
March 26, 2004, and the Division of Finance compiled the budget requests. During the months of May
and June, various budget meetings were scheduled with the Superintendent, Chief Financial Officer,
Executive Director of Human Resources, Administrative Assistant for Administration, Administrative
Assistant for Curriculum and Instruction, and Administrative Assistant for Special Programs at the
campuses and major departments.
The Superintendent’s Budget Review Teams reviewed various budget options for personnel and
financing. This entailed maintaining competitive salaries and benefits for our employees, providing
adequate funding for curriculum development, providing for construction and repairs to facilities, and
other miscellaneous projects.
A budget workshop was held on June 17, 2004 to review the preliminary budget estimates and legislative
impact of various bills. The citizens of Laredo and District employees were invited to attend the budget
workshops. In August 23, the Board of Trustees approved the final budget which was implemented on
September 1st, 2004.
EVALUATION PHASE
Evaluation is the last step of the district’s budget cycle. Information is compiled and analyzed to assess
the performance of each individual department and campus, as well as the District as a whole. This
information is a fundamental part of the planning phase for the following budget year.
In the educational context, budgeting is a valuable tool in both planning and evaluation processes.
Budgeting provides a vehicle for translating educational goals and programs into financial resource plans.
Thus, instruction planning (to attain student educational goals) should determine budgetary allocations.
This link between instruction and financial planning is critical to effective budgeting. In addition, such a
budgeting practice may enhance the evaluation of budgetary and educational performance since resource
allocations are closely associated with instructional plans.
39

2004-2005 BUDGET CALENDAR
November – December, 2003
• Planning and scheduling of the budget process. Assessment of budget formats and tools needed
to prepare the budget.
• Program Directors establish allocation model and major initiatives consistent with
Superintendent’s goals and objectives for the coming fiscal year.
January 16, 2004
• Meeting with Program Directors, Directors, Division of Instruction and Human Resource
Department.
February 11, 2004 – Leadership Meeting
• Overview of budget preparation process and coding structure. The Budget Instruction Manual
will be presented to the campus budget management teams and administrators responsible for the
Budget Requests. This manual will include all reports, requests, and requirements necessary for
completion and submission of the Budget Requests by March 26, 2004.
• Budget allocations for all funds and grants are provided to all budget managers for inclusion in
the (Strategic) District Improvement Plan, the Campus Improvement Plans and the Department
Improvement Plans.
February 17 to March 26, 2004
• Individual campus and department training will be scheduled. The Finance Department will have
six (6) teams which will provide “on-site” budget preparation assistance.
• Needs Assessment is conducted by campus during the month of February and March. Site-Based
Decision Making (SBDM) Committees should convene to review needs for staffing, staff
development, budget and any needs of the school. A target date for the completion of the needs
assessment campus review is March 8th. In order to make sure that the budget is aligned with the
needs, campuses are asked to reference their needs assessments reports and campus improvement
plans when developing the mission, goals and objectives of the campus and allocating the funds
to the different programs and grade levels. Areas of consideration include:
o Curriculum and Instruction
o Special Grant- Funding/Financing
o Human Resources
o Operations
o Public Information
o Technology
March, 2004
• Budget meeting scheduled with Finance Committee on Human Resources matters. Target date to
make recommendation to the Board on teacher’s salaries
• School Organization Committee reports Needs Assessment to DEIC Planning Committee.
March 26, 2004
• Budget Requests deadline to Immediate Supervisor before submitting to Financial Management
Department. (i.e. Admin. Assistant, CFO, Director)
40

• Budget Requests deadline. The administrator (principal or department head) must enter the
budget figures in the budget software and submit a hard copy of the budget for all funds, Mission
Goals & Objectives, Capital Outlay Justification (if applicable), Position Control (FTE’s &
Amts.), Title I Uses Forms, Organizational Chart by Campus/Department, Travel Justification
form and Needs Assessment Summary to the Finance Department.
March 29 to April 8, 2004
• The Finance Department will compile, review and adjust (if necessary), all submitted data. A
draft estimated budget will be prepared and presented to the Superintendent for review.
April 5, 2004
• District and Campus Improvement Plan Process begins to review goals and objectives as are a
result of (1) Data change needs, (2) Superintendent Initiatives, (3) Board Initiatives.
April 8, 2004
• Q & A Meeting Update on Budget Process
April 13, 004 to May 23, 2004
• The Budget Review Team I will review individual budget requests with each department. The
Budget Review Team I will include: Chief Financial Officer, Human Resources Executive
Director, and Executive Director of Support Services.
• The Budget Review Team II will review individual budget requests with each campus. The
Budget Review Team II will include: Chief Financial Officer, Human Resources Executive
Director, A/A for Administration, A/A for Elementary Education, and A/A for Secondary
Education.
• A schedule of budget meetings will be prepared by the Chief Financial Officer. The reviews will
include the justification of allocation by aligning these to the needs assessments and campus or
department improvement plans. Suggested revisions will be discussed with and agreed to by the
campus budget committees and or department director. The accepted budget will then be
prepared for consolidation into a total district budget.
May 2004
• Board reviews and approves annual District Improvement Plan
May 24-28, 2004
• The Budget Review Team II will assess budget proposals with the Superintendent.
June 17, 2004
The Superintendent’s Preliminary budget for the district will be prepared and delivered to all the Board of
Trustees.
June, 2004
• Campus Improvement Plan begins process for annual update.
June 23, 2004 – Special Call Meeting
• Board Budget Workshop on Operating Fund. Athletic Fund, Debt Service Fund, Construction
Fund and Food Service Fund.
41

July 15, 2004
• The certification of anticipated collection rate by collector as well as appointment of the district’s
Tax Assessor/Collector as the individual authorized to calculate and publish the district’s
effective tax rate.
July 19-23, 2004
• Implementation of adjustments to the budget which result for Board of Trustees Budget
Workshops.
July 28 – August 11, 2004
• A ten (10) day public notice will be published stating the purpose of the meeting is the adoption
of a budget for the succeeding fiscal year.
August 18, 2004
• Updated Campus Improvement Plans are due to Admin. Assistant for Administration Team for
2004-2005
August 23, 2004
• Public hearing on expenditures from federal funds and budget adoption of the annual budget by
the Board of Trustees.
August 23, 2004
• Budget adoption of the annual budget by Board of Trustees.
September 1, 2004
• Implementation of the approved budget FY 2004-2005.
September 30, 2004
• Final adjustments will be made to approved budget and it will be sent to Print Shop for
duplication.
42

2004-2005 TAX PLANNING CALENDAR
May 1-15, 2004
• Mailing of notices of appraised value by chief appraiser.
May 14 , 2004
• Deadline for submitting appraisal records to Appraisal Review Board.
July 16, 2004
• Deadline for commissioner of education to send notice to districts required to equalize wealth.
July 22, 2004
• Board appoints the Tax Assessor/Collector to calculate and publish the rollback tax rate, the
anticipated debt collection rate for tax year 2004, and the excess debt collections for tax year
2003.
• School Board decides and announces the date it will hold a public meeting (hearing, August 23,
2004) in which the proposed budget and proposed tax rate would be discussed.
July 20, 2004
• Deadline for ARB to approve appraisal records.
Aug 6, 2004
• As per Sergio Delgado, Chief Appraiser, appraisal is scheduled to occur on August 6, 2004.
Deadline for chief appraiser to certify rolls to taxing units.
• Designated administrator or other employee calculates the Roll Back Rate and the requirements
of the “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX
RATE.”
August 13, 2004
• Publication of “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED
TAX RATE”. [10 days before the date of the public meeting (8-23-04)]
August 20, 2004
• Deadline to post the “72-hour Open Meeting Notice” for the meeting to be held on August 23,
2004 to discuss budget and proposed tax rate.
August 23, 2004
• School Board holds a public meeting to receive comments from the public on the 2004-2005
annual budget and tax rate. (Close the public hearing before starting regular meeting).
• Tax Assessor/Collector certifies the anticipated debt collection rate for tax year 2004.
• Tax Assessor/Collector certifies the excess debt collections for tax year 2003.
• Tax Assessor/Collector submits the 2004 Property values to the governing body as certified by
the Webb County Appraisal District Chief Appraiser.
• Tax Assessor/Collector submits the roll back rate to the school board; estimated M/O and I/S
fund balances. (If the school district adopts a tax rate above its 2004 roll back rate the school
Board must hold an election to ratify the adopted tax rate).
• School Board holds a public meeting to adopt the budget and tax rate.
43

ACCOUNTING SYSTEMS STRUCTURE
The Division of Finance is responsible for providing all District financial services including financial
accounting and reporting, payroll and accounts payable disbursement functions, cash and investment
management, debt management budgeting, purchasing, management information systems, fixed assets,
tax office collections, and special financial and policy analyses to District management. The Chief
Financial Officer, appointed by the Superintendent, has oversight responsibility of the division’s
operations.
The District’s hardware includes a Hewlett Packard 996 minicomputer as well as numerous personal
computers and system terminals. The District utilizes the Information Design Incorporated government
software applications and computerized financial accounting system, which includes a system of internal
accounting controls. Such controls have been designed and are continually being reevaluated to provide
reasonable, but not absolute, assurance for the safeguarding of assets against loss from unauthorized use
of disposition and the reliability of financial records for preparing financial statements and maintaining
accountability over the District’s assets.
The District also operates a student accountability system, which was developed by the District’s
Information Technology Department. This system services all campuses of the district. The applications
being used are attendance, grades and report cards, student tracking, and all other information required by
the State of Texas.
The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits
likely to be derived, and the evaluation of costs and benefits requires estimates and judgments by
management. All internal control evaluations occur within this framework and are believed to adequately
safeguard assets and provide reasonable assurance of proper recording of financial transactions.
BASIS OF ACCOUNTING
BUDGETARY CONTROL AND
BASIS OF ACCOUNTING
Accounting records for governmental fund types are maintained on a modified accrual basis with
revenues recorded when services or goods are received and the liabilities are incurred. Accounting
records for trust funds are maintained on the accrual basis.
The modified accrual basis of accounting is used for the governmental fund types. This basis of
accounting recognizes revenues in the accounting period in which they become susceptible to accrual
(i.e., both measurable and available), and expenditures in the accounting period in which the fund liability
is incurred, if measurable, except for certain compensated absences, which are recognized when the
obligations are expected to be liquidated with expendable, available financial resources.
Federal grant funds are generally considered to be earned to the extent of expenditures made under the
provisions of the grant and, accordingly, when such funds are received, they are recorded as deferred
revenues until earned.
44

BASIS OF BUDGETING
The annual operating budget or financial plan is proposed by the Superintendent and enacted by the Board
of Trustees after public discussion. The site-based decision making process, as mandated by the education
code, is the cornerstone of all LISD budgetary decisions. Each campus must have an SBDM committee
made up of the campus principal, teachers, and community members. Their role is to build consensus and
support all efforts consistent with reaching the campus goals and objectives. SBDM committee members,
department directors and community members are involved in the budgetary cycle.
FUNDS AND FUND TYPES
The district’s accounting systems is organized and operated on a fund basis and account groups. In
addition, the district budgets on an organizational unit basis within each fund. Each fund is considered a
separate accounting entity. The operations of each fund are accounted for through a separate set of selfbalancing
accounts that are comprised of its assets, liabilities, fund equity, revenue and expenditures
and/or expenses. Governmental resources are allocated and accounted in individual funds based upon the
purposes for which spending activities are controlled.
Governmental Fund Types
Governmental funds are funds through which most of the District’s functions are financed. Governmental
fund reporting focuses primarily on the sources, uses, and balances of current financial resources and
often has a budgetary orientation. Most of LISD funds are governmental, which include the general fund,
special revenue funds, capital projects funds, and debt service funds. These funds follow the modified
basis of accounting method in which revenues are recognized when they become both measurable and
available to finance expenditures of the current period. Expenditures are recognized when the related
fund liability is incurred. The district’s funds are described below, and more detail in each fund is
presented in the Financial Section of this document.
General Funds – The General Fund is the primary operating fund of the District. The District accounts
for financial resources used for general operations in this fund. It is a budgeted fund, and any fund
balances are considered resources available for current operations. All general tax revenues and other
receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this
fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund, and
Athletics Fund.
Special Revenue Funds – The District uses these funds to account for resources restricted to, or
designated for, specific purposes by a grantor. Federal and State financial assistance often is accounted
for in a Special Revenue Fund. In many special revenue funds, unused balances are returned to the
grantor at the close of specified projects periods. The District accounts for these funds on a project rather
than on an annual basis and uses project accounting for them in order to maintain integrity for the various
sources of funds. The District provides information to the Board of Trustees on all District grants, but
they do not approve the budget for these funds.
Debt Service Fund – The District accounts for revenues collected to pay interest on, and retire long-term
debt – including bonds, long-term mortgage notes, etc. in the Debt Service Fund. The District approves
an annual budget for this fund. The debt service fund is financed primarily through property taxes, these
funds account for the accumulation of resources, payment of general long-term debt principal, interest,
and related costs.
45

Capital Projects Funds – The district accounts for proceeds from long-term debt financing (including
the sale of bonds), revenues and expenditures related to authorized construction and other capital asset
acquisitions (except for any financed by proprietary funds or trust funds).. The Board reviews and
approves the capital project budget.
EXPENDITURE FUNCTIONS
A function represents a general operational area in a school district and groups together related activities.
Most school districts use all of the functions in the process of educating students or organizing the
resources to educate students. For example, in order to provide the appropriate atmosphere for learning,
school districts transport students to school, teach students, feed students and provide health services.
Each of these activities is a function as required by the Texas Education Agency (TEA) Financial
Accountability System Resource Guide (FASRG); currently as of August 31, 2004 (Update 11.0).
Instruction – Function 11
This function is used for activities that deal directly with the interaction between teachers and students.
Teaching may be provided for students in a school classroom, in another location such as a home or
hospital, and in other learning situations. It may also be provided through some other approved medium
such as television, radio, telephone, telecommunications, multimedia and correspondence. This function
includes expenditures / expenses for direct classroom instruction and other activities that deliver, enhance
or direct the delivery of learning situations to students.
Instructional Resources and Media Services – Function 12
This function is used for expenditures/expenses that are directly and exclusively used for resource centers,
establishing and maintaining libraries and other major facilities dealing with educational resources and
media.
Curriculum Development and Instructional Staff Development – Function 13
This function is used for expenditures/expenses that are directly and exclusively used to aid instructional
staff in planning, developing and evaluating the process of providing learning experiences for students.
Expenditures and expenses include in-service training and other staff development for instructional or
instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also
includes expenditures and expenses related to research and development activities that investigate,
experiment, and/or follow-through with the development of new or modified instructional methods,
techniques, procedures, services, etc.
Instructional Leadership – Function 21
This function is used for expenditures/expenses that are directly used for managing, directing,
supervising, and providing leadership for staff who provide general and specific instructional services.
School Leadership – Function 23
This function is used for expenditures/expenses that are used to direct and manage a school campus.
They include the activities performed by the principal, assistant principals and other assistants while they:
• Supervise all operations of the campus
• Evaluate staff members of the campus
• Assign duties to staff members maintaining the records of the students on the campus
• Coordinate school instructional activities with those of the entire school district
Guidance, Counseling and Evaluation Services – Function 31
This function is used for expenditures/expenses that are directly and exclusively used for assessing and
testing students' abilities, aptitudes and interests; counseling students with respect to career and
46

educational opportunities and helping them establish realistic goals. This function includes costs of
psychological services, identification of individual characteristics, testing, educational counseling, student
evaluation and occupational counseling.
Social Work Services – Function 32
This function is used for expenditures/expenses that are directly and exclusively used for activities such
as:
• Investigating and diagnosing student social needs arising out of the home, school or community
• Casework and group work services for the child, parent or both
• Interpreting the social needs of students for other staff members
• Promoting modification of the circumstances surrounding the individual student which are related
to his or her social needs. (This includes referrals to and interaction with other governmental
agencies.)
Health Services – Function 33
This function is used for expenditures/expenses that are directly and exclusively used for providing
physical health services which are not direct instruction. This includes activities that provide students
with appropriate medical, dental and nursing services.
Student (Pupil) Transportation – Function 34
This function is used for expenditures/expenses that are incurred for transporting students to and from
school.
Food Services – Function 35
This function is used for food service operation expenditures/expenses, including the cost of food, labor,
and other expenditures/expenses necessary for the preparation, transportation and storage of food to
provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision
and maintenance of a food service operation.
Co-curricular/Extracurricular Activities – Function 36
This function is used for expenditures/expenses for school-sponsored activities during or after the school
day that are not essential to the delivery of services for Function 11, the Function code 20 series or other
Function code 30 series. These activities are generally designed to provide students with experiences
such as motivation and the enjoyment and improvement of skills in either a competitive or
noncompetitive setting. These activities include student groups such as Future Farmers of America
(FFA), National Honor Society, etc.
• Co-curricular activities are those activities that are not essential to instruction but enhance the
curriculum and include University Interscholastic League competition such as one-act plays,
speech, debate, band, etc.
• Extracurricular activities are those activities that do not enhance the instructional program
including athletics that normally involve competition between schools (and frequently involve
offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Also
included are related activities (such as drill team, pep squad and cheerleading) that exist because
of athletics.
General Administration – Function 41
This function is for expenditures/expenses that are for purposes of managing or governing the school
district as an overall entity. This function covers multiple activities that are not directly and exclusively
47

used for costs applicable to specific functions. General administration is an indirect cost applicable to
other expenditure functions of a school district.
Plant Maintenance and Operations – Function 51
This function is used for expenditures/expenses for activities to keep the physical plant and grounds open,
clean, comfortable and in effective working condition and state of repair. This function is used to record
expenditures/expenses for the maintenance and operation of the physical plant and grounds. This
function also includes expenditures/expenses associated with warehousing and receiving services.
Security and Monitoring Services – Function 52
This function is used for expenditures/expenses that are for activities to keep student and staff
surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored
events at another location.
Data Processing Services – Function 53
This function is for expenditures/expenses for data processing services, whether in-house or contracted.
Examples of Function 53 costs are costs for computer facility management, computer processing, systems
development, analysis and design, and those interfacing costs associated with general types of technical
assistance to data users. Specific types of applications include attendance accounting, grade reporting,
financial accounting and human resources/personnel. Personal Computers (PC’s) that are stand alone are
to be charged to the appropriate function. Peripherals including terminals and printers are to be charged
to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand
alone microcomputers that provide services to multiple functions are to be recorded here.
Community Services – Function 61
This function is used for expenditures that are for activities or purposes other than regular public
education and adult basic education services. These types of expenditures are used for services or
activities relating to the whole community or some segment of the community. This includes providing
resources to non-public schools, institutions of higher education, and any proprietary types of services
incurred for outside entities in the community.
Debt Service – Function 71
This function is used for expenditures that are for the retirement of recurring bond, capital lease principal,
and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans (one
year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year.
Facilities Acquisition and Construction – Function 81
This function is used by school districts for expenditures that are for acquiring, equipping, and/or making
additions to real property and sites, including lease and capital lease transactions.
Payments to Juvenile Justice Alternative Education Programs – Function 95
This function code is used for expenditures that are for the purpose of providing financial resources for
Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to
account for payments to other governmental entities in connection with students that are placed in
discretionary or mandatory JJAEP settings.
48

FINANCIAL SECTION – TABLE OF CONTENTS
All Funds Structure Diagram ...................................................................................................................... 49
Governmental Fund Types and Overall Summaries ................................................................................... 50
General Funds ............................................................................................................................................. 55
General Operating Fund................................................................................................................. 59
Child Nutrition Program Fund....................................................................................................... 65
Athletics Fund................................................................................................................................ 69
Special Revenue Funds............................................................................................................................... 72
Debt Service Fund....................................................................................................................................... 84
Debt Management Policies ............................................................................................................ 88
Legal Debt Limits .......................................................................................................................... 90
Capital Projects Funds ................................................................................................................................ 91
Capital Investment Plan ................................................................................................................. 98

General Funds Special Revenue
Funds
General Operating
Fund
Child Nutrition
Program Fund
Athletics Fund
FUNDS STRUCTURE DIAGRAM
Governmental Fund Types
(All Funds)
Debt Service
Fund
Capital Projects
Funds
In addition to Governmental Funds, the District has Fiduciary Funds which are not budgeted and
are non-major funds. Our Comprehensive Annual Financial Reports include the activities of
these funds.
49

Governmental fund types for Texas school districts consist of four governmental fund groups (General,
Special Revenue, Capital Projects and Debt Service) that account for the acquisition, use and balances of
expendable financial resources and related liabilities as required by law or rule.
These funds follow the modified accrual basis of accounting method. Under this method, revenues are
recognized when they become both measurable and available to finance expenditures of the current
period. Expenditures are recognized when the related fund liability is incurred.
The following are the District’s governmental funds:
GOVERNMENTAL FUND TYPES
• GENERAL FUND – The general fund typically serves as the chief operating fund of a government.
The general fund is used to account for all financial resources except those required to be accounted
for in another fund.
• 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.
• DEBT SERVICE FUND – Governmental fund type used to account for the accumulation of
resources for, and the payment of, general long-term debt principal and interest.
• 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.)
50

LAREDO INDEPENDENT SCHOOL DISTRICT
GOVERNMENTAL FUNDS SELECTED ITEMS SUMMARY
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Governmental Fund Types
General Special Revenue Debt Service Capital Projects
Funds
Funds
Fund
Funds Total All Funds
General Funds Special Revenues Debt Service Capital Projects
Total Revenues $ 167,848,761 $ 36,997,106 $ 12,663,948 $ 716,750 $ 218,226,565
Total Expenditures 165,116,781 41,235,332 14,929,751 49,894,364 271,176,228
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 2,731,980 (4,238,226) (2,265,803) (49,177,614) (52,949,663)
Total Other Financing Sources (Uses) (10,220,728) 3,950,076 3,270,652
- (3,000,000)
Fund Balance, Beginning 22,612,208 1,912,186 6,776,095 49,177,614 80,478,103
Fund Balance, Ending $ 15,123,460 $ 1,624,036 $ 7,780,944 $ - $ 24,528,440
2004-2005 Expenditures (All Funds)
2004-2005 Revenues (All Funds)
Capital
Projects
18.40%
Capital
Projects
0.33%
General Funds
76.91%
Debt Service
5.80%
Debt Service
5.51%
General Funds
60.89%
Special
Revenues
16.95%
Special
Revenues
15.21%
51

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
Actual Actual Actual Projected Budget
Revenues
Local, Intermediate, Out-of-State $ 29,372,402 $ 31,337,070 $ 31,576,208 $ 33,606,601 $ 30,839,277
State Program Revenues 110,992,855
127,107,790
134,160,656
146,158,433
148,562,237
Federal Program Revenues 23,938,669
25,944,151
32,551,766
35,906,422
38,825,051
Total Revenues 164,303,926
184,389,011
198,288,631
215,671,456
218,226,565
Expenditures by Function
Instruction 87,310,162
94,229,125
108,533,210
117,817,273
120,800,573
Instructional Resources and Media Services 4,070,386
3,981,668
4,540,794
5,266,855
4,465,305
Curriculum and Instructional Staff Development 2,115,239
2,067,715
2,083,380
3,368,432
5,594,191
Instructional Administration 2,759,544
3,025,587
3,517,337
3,681,089
4,167,261
School Administration 7,969,685
8,613,079
9,459,700
10,132,456
10,523,446
Guidance and Counseling Services 5,491,249
5,830,200
6,216,360
6,890,453
7,622,803
Social Work Services 1,066,743
1,207,275
1,307,777
1,630,631
1,711,023
Health Services 2,192,328
2,354,821
2,529,829
2,639,388
2,712,176
Student (Pupil) Transportation 2,664,107
2,501,126
2,798,513
3,560,114
3,473,576
Food Services 7,789,238
8,344,430
10,705,893
10,294,853
10,587,500
Co-curricular/Extracurricular Activities 2,482,907
2,929,220
2,890,288
2,795,054
3,335,347
General Administration 4,612,720
4,967,619
5,908,368
6,230,204
6,347,843
Plant Maintenance and Operations 12,347,393
13,023,002
13,772,442
16,264,403
16,867,863
Security and Monitoring Services 1,211,914
1,600,958
2,249,899
2,231,704
2,458,468
Data Processing Services 1,323,168
1,578,116
2,020,913
2,632,881
3,647,364
Community Services 674,507
694,253
783,457
715,187
927,374
Debt Service 10,096,159
19,868,510
19,046,876
15,393,626
15,779,751
Facilities Acquisition and Construction 5,704,033
39,542,653
48,771,195
36,548,289
49,954,364
Payments to Fiscal Agent/Mem 9,418
6,875
6,200
6,675
-
Juvenile Justice Alternative Education 142,839
262,668
305,738
240,000
200,000
Total Expenditures 162,033,739
216,628,901
247,448,169
248,339,567
271,176,228
Excess (Deficiency) of Revenues Over (Under) Expenditures 2,270,187
(32,239,890)
(49,159,538)
(32,668,111)
(52,949,663)
Other Financing Sources (Uses)
Loan Proceeds -
3,680,000
-
-
-
Proceeds from Sale of Bonds 8,000,000
72,000,000
-
-
-
Premium on Issuance of Bonds -
-
113,700
-
-
Other Financing Source -
2,970,940
4,240,000
-
-
Transfers In 5,031,536
7,320,097
7,580,700
8,315,830
8,215,928
Transfers Out (5,031,536)
(7,320,094)
(7,580,700)
(8,061,218)
(8,215,928)
Total Other Financing Sources (Uses) 8,000,000
78,650,943
4,353,700
254,612
0
Net Changes in Fund Balance 10,270,187
46,411,053
(44,805,838)
(32,413,499)
(52,949,663)
Fund Balance, September 1 (Beginning) 98,457,292
110,080,800
157,702,821
112,896,983
80,478,103
Reserve for Designated Fund Balance -
-
-
-
3,000,000
Adjustment to Fund Balance 1,353,321
1,210,968
-
(5,381)
-
Fund Balance, August 31 (Ending) $ 110,080,800 $ 157,702,821 $ 112,896,983 $ 80,478,103 $
24,528,440
52

LAREDO INDEPENDENT SCHOOL DISTRICT
SELECTED CHARTS FOR ALL GOVERNMENTAL FUNDS – COMBINED STATEMENT
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
-
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
-
TOTAL REVENUES BY FUND
Actual Actual Actual Projected Budget
2000-2001 2004-2002 2002-2003 2003-2004 2004-2005
General Fund Special Revenues Debt Service Capital Projects
ALL GOVERNMENTAL FUNDS
REVENUES BY SOURCE
Actual Actual Actual Projected Budget
2000-2001 2004-2002 2002-2003 2003-2004 2004-2005
State Federal Local
53

2004-2005 CONSOLIDATED EXPENDITURES BY FUNCTION
ALL GOVERNMENTAL FUNDS
Instruction
44.55%
Juvenile Justice Alternative
Education
0.07%
Facilities Acquisition and
Construction
18.42%
Note:
This chart includes expenditures from all Governmental Funds:
• General Funds
• Special Revenue Funds
• Debt Service Fund
• Capital Projects Funds
Instructional Resources and
M edia Services
1.65%
Curriculum and Instructional Staff
Development
2.06%
Instructional Administration
1.54%
School Administration
3.88%
Guidance and Counseling
Services
2.81%
Social Work Services
0.63%
Health Services
1.00%
Student (Pupil) Transportation
1.28%
Food Services
3.90%
Co-curricular/Extracurricular
Activities
1.23%
General Administration
2.34%
Plant M aintenance and
Operations
6.22%
Security and M onitoring Services
0.91%
Data Processing Services
1.35%
Community Services
0.34%
Debt Service
5.82%
54

GENERAL FUND
The general fund is a governmental fund with budgetary control which is used to show transactions
resulting from operations of on-going organizations and activities from a variety of revenue sources for
which fund balance is controlled by and retained for the use of the local education agency. The general
fund utilizes the modified accrual basis of accounting.
The General Fund is the primary operating fund of the District. The District accounts for financial
resources used for general operations in this fund. It is a budgeted fund, and any fund balances are
considered resources available for current operations. All general tax revenues and other receipts that are
not allocated by law or contractual agreement to some other fund are accounted for in this fund.
The General Fund consists of the following sub-operating funds:
• General Operating Fund,
• Child Nutrition Program Fund, and
• Athletics Fund.
55

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
101 181 199 Total
Child Nutrition Athletics General General
Program Fund Operating Funds
Revenues General Funds
Local Sources $ 247,500 $ 210,000 $ 27,059,920 $ 27,517,420
State Sources 110,000
-
128,863,341
128,973,341
Federal Sources 10,445,000
-
913,000
11,358,000
Total Revenues 10,802,500
210,000
156,836,261
167,848,761
90,350,631
4,067,798
1,706,445
2,463,866
10,454,914
6,629,806
1,525,607
1,616,384
3,451,380
10,310,500
3,335,347
6,322,843
16,823,063
2,433,504
2,544,346
30,347
850,000
-
200,000
165,116,781
90,350,631
4,067,798
1,706,445
2,463,866
10,454,914
6,629,806
1,525,607
1,616,384
3,451,380
-
2,445,347
6,322,843
16,621,063
2,418,504
2,544,346
30,347
75,000
200,000
152,924,281
Expenditures by Function
Instruction -
-
Instructional Resources and Media Services -
-
Curriculum Devpt. and Instructional Staff Devpt. -
-
Instructional Leadership -
-
School Leadership -
-
Guidance, Counseling, and Evaluation Services -
-
Social Work Services -
-
Health Services -
-
Student (Pupil) Transportation -
-
Food Services 10,310,500
-
Cocurricular/Extracurricular Activities -
890,000
General Administration -
-
Plant Maintenance and Operations 202,000
-
Security and Monitoring Services 15,000
-
Data Processing Services -
-
Community Services -
-
Debt Service 775,000
-
Facilities Acquisition and Construction -
Juvenile Justice Alternative Education Program -
-
Total Expenditures 11,302,500
890,000
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (500,000)
(680,000)
2,731,980
3,911,980
Other Financing Sources (Uses)
Transfers in -
680,000
157,600
837,600
Transfers out -
-
8,058,328
8,058,328
Total Other Financing Sources (Uses) -
680,000
(7,900,728)
(7,220,728)
Net Changes in Fund Balances (500,000)
-
(3,988,748)
(4,488,748)
Fund Balance, Beginning 3,764,951
-
18,847,257
22,612,208
Reserve for Designated Fund Balance -
-
3,000,000
3,000,000
Fund Balance, Ending $ 3,264,951 $ - $ 11,858,509 $
15,123,460
56

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 22,382,103 $ 24,511,124 $ 26,159,927 $ 29,439,905 $ 27,517,420
State Sources 99,289,234
111,050,747
113,324,345
127,076,186
128,973,341
Federal Sources 8,950,673
9,897,159
10,237,875
10,678,691
11,358,000
Total Revenues 130,622,010
145,459,030
149,722,148
167,194,782
167,848,761
Expenditures by Function
Instruction 71,110,552
76,525,725
82,427,800
89,448,705
90,350,631
Instructional Resources and Media Services 3,131,893
3,419,499
3,716,125
4,154,657
4,067,798
Curriculum Devpt. and Instructional Staff Devpt. 649,202
717,392
463,725
865,665
1,706,445
Instructional Leadership 1,774,089
2,105,602
2,217,146
2,191,668
2,463,866
School Leadership 7,926,821
8,572,513
9,168,870
10,006,760
10,454,914
Guidance, Counseling, and Evaluation Services 4,996,760
5,258,364
5,410,678
5,858,052
6,629,806
Social Work Services 823,110
951,362
999,947
1,387,813
1,525,607
Health Services 1,249,843
1,326,385
1,349,473
1,463,919
1,616,384
Student (Pupil) Transportation 2,568,359
2,385,362
2,531,054
3,446,203
3,451,380
Food Services 7,395,103
7,939,133
10,129,006
9,799,761
10,310,500
Cocurricular/Extracurricular Activities 2,453,536
2,899,141
2,851,137
2,758,170
3,335,347
General Administration 4,612,720
4,967,619
5,791,515
6,146,459
6,322,843
Plant Maintenance and Operations 12,224,241
12,918,018
13,345,359
16,005,892
16,823,063
Security and Monitoring Services 1,199,334
1,537,979
969,836
1,096,946
2,433,504
Data Processing Services 1,279,338
1,521,585
1,818,576
2,469,627
2,544,346
Community Services 48,690
61,959
72,703
67,366
30,347
Debt Service 37,317
72,200
-
851,546
850,000
Facilities Acquisition and Construction 1,068,629
270,993
629,610
4,626,445
-
Juvenile Justice Alternative Education Program 142,839
262,668
305,738
240,000
200,000
Total Expenditures 124,692,376
133,713,500
144,198,299
162,885,654
165,116,781
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 5,929,634
11,745,530
5,523,849
4,309,128
2,731,980
Other Financing Sources (Uses)
Loan Proceeds -
3,680,000
-
-
-
Transfers in 966,721
683,479
682,424
680,000
837,600
Transfers out (4,676,848)
(7,316,616)
(7,521,110)
(7,976,218)
(8,058,328)
Total Other Financing Sources (Uses) (3,710,127)
(2,953,137)
(6,838,686)
(7,296,218)
(7,220,728)
Net Changes in Fund Balances 2,219,507
8,792,393
(1,314,837)
(2,987,090)
(4,488,748)
Fund Balance, Beginning 14,241,418
17,814,246
26,914,135
25,599,298
22,612,208
Reserve for Designated Fund Balance -
-
-
-
3,000,000
Adjustment to Fund Balance 1,353,321
307,496
-
-
-
Fund Balance, Ending $ 17,814,246 $ 26,914,135 $ 25,599,298 $ 22,612,208 $ 15,123,460
57
Note: Includes funds: 199 - General Operating Fund, 101 - Child Nutrition Program Fund, and 181 - Athletics Fund

LAREDO INDEPENDENT SCHOOL DISTRICT
GENERAL FUNDS SELECTED CHARTS
200,000,000
175,000,000
150,000,000
125,000,000
100,000,000
75,000,000
50,000,000
25,000,000
-
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
-
Combined General Funds
Revenues by Source
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
State Sources Local Sources Federal Sources
Combined General Funds
Fund Balance
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
58

GENERAL OPERATING FUND
This classification must be used to account for funds in which the local governing board designates. The
local governing board has wide discretion in their use as provided by law. This fund usually includes
transactions as a result of revenues from local maintenance taxes, payments in lieu of taxes, foundation
entitlements, State and County available and other Foundation School Program sources which are not
identified on warrants for foundation entitlements.
59

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL OPERATING FUND (199)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 21,840,549 $ 23,938,761 $ 25,484,169 $ 28,915,980 $ 27,059,920
State Sources 99,181,856
110,944,922
113,215,751
126,971,822
128,863,341
Federal Sources 817,306
1,010,163
1,154,962
876,706
913,000
Total Revenues 121,839,711
135,893,845
139,854,883
156,764,508
156,836,261
90,350,631
4,067,798
1,706,445
2,463,866
10,454,914
6,629,806
1,525,607
1,616,384
3,451,380
-
2,445,347
6,322,843
16,621,063
2,418,504
2,544,346
30,347
75,000
-
200,000
152,924,281
89,405,428
4,149,662
865,665
2,180,940
10,006,760
5,858,052
1,383,000
1,463,919
3,446,203
-
1,788,210
6,108,125
15,844,061
1,072,489
2,469,627
67,366
-
4,626,445
240,000
150,975,952
81,397,534
3,484,075
463,725
2,217,146
9,168,871
5,410,678
999,947
1,349,573
2,526,154
-
1,799,301
5,492,993
13,028,805
946,920
1,818,576
72,703
-
629,610
305,738
131,112,349
75,590,030
3,275,229
717,392
2,105,602
8,572,513
5,259,358
950,368
1,326,385
2,053,740
-
1,881,942
4,903,397
12,615,866
1,517,629
1,521,585
61,959
-
270,993
262,668
122,886,656
Expenditures by Function
Instruction 70,965,797
Instructional Resources and Media Services 3,122,867
Curriculum Devpt. and Instructional Staff Devpt. 649,202
Instructional Leadership 1,774,089
School Leadership 7,926,821
Guidance, Counseling, and Evaluation Services 4,996,760
Social Work Services 823,110
Health Services 1,249,843
Student (Pupil) Transportation 2,560,718
Food Services -
Cocurricular/Extracurricular Activities 1,579,559
General Administration 4,612,720
Plant Maintenance and Operations 12,019,532
Security and Monitoring Services 1,185,304
Data Processing Services 1,279,338
Community Services 48,690
Debt Service 36,058
Facilities Acquisition and Construction 1,068,629
Juvenile Justice Alternative Education Program 142,839
Total Expenditures 116,041,876
3,911,980
5,788,556
8,742,534
13,007,190
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 5,797,835
Other Financing Sources (Uses)
Transfers in 278,310
3,479
-
-
157,600
Transfers out (4,676,848)
(7,316,617)
(7,521,110)
(7,976,218)
(8,058,328)
Total Other Financing Sources (Uses) (4,398,538)
(7,313,138)
(7,521,110)
(7,976,218)
(7,900,728)
Net Changes in Fund Balances 1,399,297
5,694,051
1,221,424
(2,187,662)
(3,988,748)
Fund Balance, Beginning 11,059,227
13,811,845
19,820,873
21,034,919
18,847,257
Reserve for Designated Fund Balance -
-
-
-
3,000,000
Adjustment to Fund Balance 1,353,321
314,976
(7,378)
-
-
Fund Balance, Ending $ 13,811,845 $ 19,820,873 $ 21,034,919 $ 18,847,257 $
11,858,509
60

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES - GENERAL OPERATING FUND (199)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2003-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Local Sources:
Current Year Taxes $ 15,771,661 $ 16,667,647 $ 17,152,151 $ 18,230,072 $ 19,535,170
Delinquent Levy (Taxes, Prior Years ) 712,511
749,236
638,405
769,928
620,000
Penalties, Interest, and Other Tax Revenues 614,488
639,772
580,021
642,910
614,000
Sale of Weighted Average Daily Attendance to Other School Districts 2,600,000
3,943,211
5,260,737
8,478,922
5,323,000
Summer School Tuition 38,885
8,132
4,125
-
-
Earnings from Temporary Deposits and Investments 1,001,744
720,555
782,960
330,752
400,000
Rent Revenue 7,827
8,143
24,387
11,069
12,000
Gifts & Bequests -
6,814
-
-
1,000
Insurance Recovery -
3,991
30,335
1,287
1,500
Other Revenues from Local Sources 554,594
840,018
701,181
347,549
418,250
County Education District 25,336
19,518
136,351
-
-
Miscellaneous Revenues from Intermediate Sources 513,500
331,724
173,516
103,490
135,000
Total Local Sources 21,840,546
23,938,761
25,484,169
28,915,980
27,059,920
7,534,325
115,492,016
75,000
90,000
5,672,000
-
128,863,341
6,044,812
115,470,213
69,581
89,000
5,298,215
-
126,971,822
7,974,743
99,778,875
73,959
89,959
5,298,215
-
113,215,751
4,945,144
100,386,259
77,354
90,450
5,445,715
-
110,944,922
State Sources
Availabale School Foundation 5,755,552
Foundation 87,774,342
Foundation - Summer School 82,564
Rider 59 Alternative Education 92,153
TRS on Behalf Benefit 5,262,434
Texas Workforce 214,811
Total State Sources 99,181,856
350,000
85,000
270,000
200,000
8,000
913,000
347,492
82,972
271,242
175,000
-
876,706
397,638
136,137
262,779
357,593
816
1,154,963
260,699
123,225
281,506
335,501
9,232
1,010,163
Federal Sources
Indirect Costs Special Revenues 266,413
ROTC Salaries 133,418
Medicaid Reimbursement (SHARS) 106,883
MAC Program 301,472
Impact Aid PL 81.874 9,122
Total Federal Sources 817,308
Total Revenues $ 121,839,710 $ 135,893,846 $ 139,854,883 $ 156,764,508 $
156,836,261
61

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION AND MAJOR OBJECT - GENERAL OPERATING FUND (199)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Other
Contracted Supplies & Operating Debt Capital
Salaries Services Materials Expenses Service Outlay Other Uses Function
Function
6100 6200 6300 6400 6500 6600 8900 Totals
11 Instruction $ 87,373,950 $ 603,588 $ 1,456,484 $ 330,964 $ - $ 585,645 $ - $ 90,350,631
12 Instructional Resources and Media Services 3,600,643 79,547 315,418 21,182
- 51,008
- 4,067,798
13 Curriculum Devpt. and Instructional Staff Devpt. 847,454 593,631 104,275 135,585
- 25,500
- 1,706,445
21 Instructional Leadership 2,137,263 27,889 161,002 100,570
- 37,142
- 2,463,866
23 School Leadership 10,273,557 26,665 83,990 63,735
- 6,967
- 10,454,914
31 Guidance, Counseling, and Evaluation Services 6,415,702
2,294 94,939 114,871
- 2,000
- 6,629,806
32 Social Work Services 1,461,992
9,953 17,804 18,000
- 17,858
- 1,525,607
33 Health Services 1,501,605 98,779 13,000
3,000
-
-
- 1,616,384
34 Student (Pupil) Transportation 3,244,469 92,615 157,015 (170,289)
127,570
- 3,451,380
36 Cocurricular/Extracurricular Activities 1,858,671 12,098 237,523 296,055
- 41,000
- 2,445,347
41 General Administration 4,527,454 875,030 413,640 471,344
- 35,375
- 6,322,843
51 Plant Maintenance and Operations 10,060,549 4,868,906 796,040 784,850
- 110,718
- 16,621,063
52 Security and Monitoring Services 2,016,822 219,543 41,145 91,000
- 49,994
- 2,418,504
53 Data Processing Services 2,009,452 215,648 57,001 24,055
- 238,190
- 2,544,346
61 Community Services 27,847
-
1,500
1,000
-
-
-
30,347
71 Debt Service -
-
-
- 75,000
-
-
75,000
95 Juvenile Justice Alternative Education Program - 200,000
-
-
-
-
- 200,000
00 Other Financing Sources (Uses) -
-
-
-
-
- 8,058,328 8,058,328
Major Object Totals $ 137,357,430 $ 7,926,186 $ 3,950,776 $ 2,285,922 $ 75,000 $ 1,328,967 $ 8,058,328 $ 160,982,609
General Operating Fund Expenditures by Major Object
Supplies &
Materials
2.45%
Other
Operating
Expenses
1.42%
Contracted
Services
4.92%
Salaries
85.32%
Debt
Service
0.05%
Capital
Outlay
0.83%
Other
Uses
5.01%
62

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION - GENERAL OPERATING FUND (199)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Student (Pupil)
Transportation
2.14%
General Administration
3.93%
Plant Maintenance
and Operations
10.32%
Guidance, Counseling, and
Evaluation Services
4.12%
Curriculum Devpt. and
Instructional Staff Devpt.
1.06%
School Leadership
6.49%
Instructional Leadership
1.53%
Other Financing
Sources (Uses)
5.01%
Instructional Resources
and Media Services
2.53%
Social Work Services
0.95%
Health Services
1.00%
Cocurricular/Extracurricular
Activities
1.52%
Other
9.33%
Security and Monitoring Services
1.50%
Data Processing Services
1.58%
Instruction
56.12%
Community Services
0.02%
Debt Service
0.05%
JJAEP
0.12%
63

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY PROGRAM INTENT AND MAJOR OBJECT - GENERAL OPERATING FUND (199)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Other
Contracted Supplies & Operating Debt Capital
Program
Salaries Services Materials Expenses Service Outlay Other Uses Intent
6100 6200 6300 6400 6500 6600 8900 Totals
Program
11 Basic Educational Services $ 78,865,607 $ 657,369 $ 1,429,155 $ 381,484 $ - $ 165,956 $ - $ 81,499,571
21 Gifted & Talented 392,159 2,400 11,609 21,500
-
-
- 427,668
22 Career & Technology 4,339,567 32,946 48,447 18,163
- 41,874
- 4,480,997
23 Services to Students with Disabilities (Special Ed.) 15,896,083 66,145 91,090 21,302
-
-
- 16,074,620
25 Bilingual Education and Special Language Programs 2,661,961 63,000 263,469 111,634
- 114,020
- 3,214,084
30 Title I Schoolwide (State Compensatory Education) 10,027,098 176,157 481,755 153,567
- 399,778
- 11,238,355
91 Athletics & Related Activities 1,236,270 2,248 3,152 30,950
-
-
- 1,272,620
99 Undistributed 23,938,685 6,925,921 1,622,099 1,547,322 75,000 607,339
- 34,716,366
00 Other Financing Sources (Uses) -
-
-
-
-
- 8,058,328 8,058,328
Major Object Totals $ 137,357,430 $ 7,926,186 $ 3,950,776 $ 2,285,922 $ 75,000 $ 1,328,967 $ 8,058,328 $ 160,982,609
General Operating Fund Expenditures by Program Intent
Career &
Technology
2.78%
Gifted & Talented
0.27%
Basic Educational
Services
50.63%
Special Ed.
9.99%
Bilingual & ESL
Programs
2.00%
Title I (State
Compensatory)
6.98%
Athletics & Related
Activities
0.79%
Undistributed
21.57%
Other Financing
Sources (Uses)
5.01%
64

CHILD NUTRITION PROGRAM FUND
A Child Nutrition Program Fund is accounted for as part of the Operating Fund. The District adopted
Provision II, which allows all students to obtain a free meal. The Child Nutrition Fund accounts for the
Federal National School Lunch and Breakfast Program. This fund utilizes the modified accrual basis of
accounting and budgeting. An annual budget is approved by the Board in order to comply with T.E.A.
requirements.
Major Revenues:
The Child Nutrition Program Fund major revenue source comes from the National School Lunch
Program. For 2004 – 2005, the district budgeted $10,802,500 for this line item. The revenue is generated
based on the number of meals served to children who qualify for a free or reduced meal.
Major Expenditures:
The major expenditures for this program are the purchase of food item and personnel cost. For fiscal year
2004-2005, the district budgeted $3,621,811 and $4,947,984 respectively.
65

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - CHILD NUTRITION PROGRAM (101)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 351,440 $ 326,865 $ 317,177 $ 352,979 $ 247,500
State Sources 107,378
105,825
108,594
104,364
110,000
Federal Sources 8,133,368
8,887,003
9,082,913
9,801,985
10,445,000
Total Revenues 8,592,186
9,319,693
9,508,684
10,259,328
10,802,500
10,310,500
202,000
15,000
775,000
11,302,500
9,799,761
161,831
24,457
851,546
10,837,595
10,129,006
214,054
22,916
-
10,365,976
7,939,133
169,450
13,000
-
8,121,584
Expenditures by Function
Food Services 7,395,102
Plant Maintenance and Operations 204,709
Security and Monitoring Services 14,029
Debt Service 1,259
Total Expenditures 7,615,099
(500,000)
(578,267)
(857,292)
1,198,109
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 977,087
(500,000)
(578,267)
(857,292)
1,198,109
Net Changes in Fund Balances 977,087
3,764,951
4,343,218
5,200,510
4,002,401
Fund Balance, Beginning 3,025,316
Fund Balance, Ending $ 4,002,401 $ 5,200,510 $ 4,343,218 $ 3,764,951 $
3,264,951
66

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION AND MAJOR OBJECT - CHILD NUTRITION PROGRAM (101)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Other
Contracted Supplies & Operating
Capital
Salaries Services Materials Expenses Debt Service Outlay Function
6100 6200 6300 6400 6500 6600 Totals
Function
35 Food Services $ 4,947,984 $ 498,090 $ 4,584,426 $ 25,000 $ - $ 255,000 $ 10,310,500
51 Plant Maintenance and Operations - 192,000 10,000
-
-
- 202,000
52 Security and Monitoring Services - 15,000
-
-
-
- 15,000
71 Debt Service -
-
-
- 775,000
- 775,000
Major Object Totals $ 4,947,984 $ 705,090 $ 4,594,426 $ 25,000 $ 775,000 $ 255,000 $ 11,302,500
Child Nutrition Program Fund
Expenditures by Major Object
Child Nutrition Program Fund
Expenditures by Function
Supplies &
Materials
40.65%
Other
Operating
Expenses
0.22%
Plant
Maintenance
and Operations
1.79%
Contracted
Services
6.24% Debt Service
6.86%
Security and
Monitoring
Services
0.13%
Food
Services
91.22%
Capital Outlay
2.26%
Debt Service
6.86%
Salaries
43.78%
67

LAREDO INDEPENDENT SCHOOL DISTRICT
CHILD NUTRITION PROGRAM
FOOD SERVICE STATISTICS
2002-2003 2003-2004 2004-2005 FY 2005
LUNCH ACTUAL PROJECTED PROPOSED % CHANGE
REGULAR 204,126 206,099 216,405 5%
REDUCED 237,758 242,996 255,145 5%
FREE 2,790,873 2,855,810 2,998,601 5%
PAYING 41,137 35,347 37,114 5%
TOTAL 3,273,894 3,340,252 3,507,265 5%
2002-2003 2003-2004 2004-2005 FY 2005
BREAKFAST ACTUAL PROJECTED PROPOSED % CHANGE
REGULAR 62,743 157,057 164,908 5%
REDUCED 79,179 96,327 101,144 5%
FREE 1,365,788 1,672,033 1,755,633 5%
PAYING 3,596 3,415 3,586 5%
TOTAL 1,511,306 1,928,832 2,025,271 5%
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Source: Food Services Department
TOTAL MEALS SERVED 2004-2005
Lunches Breakfasts
ACTUAL PROJECTED PROPOSED
2002-2003 2003-2004 2004-2005
68

ATHLETICS FUND
This fund accounts for expenditures associated with all sports programs at the middle school and high
school levels. The current programs available for our student athletes include: football, volleyball, crosscountry,
tennis, basketball, soccer, track & field, golf, baseball, softball, and power-lifting. The current
funding allotment for a particular sports program is dependent on the number of participants which
compete, and the variable cost of their equipment.
Major Revenues:
The major source of revenue for the Athletics Fund is the gate receipts. The projected income for 2004-
2005 is $210,000.
Major Expenditure:
Most of the expenditures are for professional services and general supplies. The total projected
expenditures for 2004-2005 is $890,000.
69

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ATHLETICS FUND (181)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 185,566 $ 191,058 $ 209,986 $ 168,905 $ 210,000
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues 185,566
191,058
209,986
168,905
210,000
890,000
848,905
892,410
871,058
890,000
848,905
892,410
871,058
Expenditures by Function
Cocurricular/Extracurricular Activities 873,977
Total Expenditures 873,977
(680,000)
(680,000)
(682,424)
(680,000)
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (688,411)
680,000
680,000
682,424
680,000
680,000
680,000
682,424
680,000
Other Financing Sources (Uses)
Transfers in 688,411
Total Other Financing Sources (Uses) 688,411
-
-
-
-
Net Changes in Fund Balances -
-
-
-
-
Fund Balance, Beginning -
Fund Balance, Ending $ - $ - $ - $ - $
-
70

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION AND MAJOR OBJECT - ATHLETICS FUND (181)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Other
Contracted Supplies & Operating Debt Capital
Salaries Services Materials Expenses Service Outlay Function
6100 6200 6300 6400 6500 6600 Totals
Function
36 Co-curricular/Extracurricular Activities $ 36,230 $ 139,826 $ 269,548 $ 434,891 $ - $ 9,505 $ 890,000
Major Object Totals $ 36,230 $ 139,826 $ 269,548 $ 434,891 $ - $ 9,505 $ 890,000
Athletics Fund Expenditures
by Major Object
Capital Outlay
1.07%
Salaries
4.07%
Other Operating
Expenses
48.86%
Contracted
Services
15.71%
Supplies &
Materials
30.29%
71

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes
by a grantor. Federal financial assistance often is accounted for in a Special Revenue Fund. In most
Special Revenue Funds, unused balances are recorded as deferred revenue and carried forward to the
succeeding fiscal year, provided the amount carried forward is within the limits established by the
grantor. In some cases, the unused balances are returned to the grantor at the close of specified project
periods. The District budgets for Special Revenue Funds and uses project accounting for them in order to
maintain integrity for the various sources of funds. These funds utilize the modified accrual basis of
accounting and budgeting.
It is important to mention that these funds are governed by grant agencies that approve their funding.
Budgets are not approved by our Board of Trustees but are presented for informational purposes only.
204 ESEA, Title IV, Part A - Safe and Drug-Free Schools and Communities Act
This fund classification is to be used to account, on a project basis, for funds granted as a result of the
Improving Americas School Act of 1994. These funds are to be used to develop age-appropriate
comprehensive violence and drug/alcohol education prevention programs.
211 ESEA, Title I, Part A - Improving Basic Programs
This fund classification is to be used to account, on a project basis, for funds allocated to local educational
agencies to enable schools to provide opportunities for children served to acquire the knowledge and
skills contained in the challenging State content standards and to meet the challenging State performance
standards developed for all children.
212 ESEA, Title I, Part C - Education of Migratory Children
This fund classification is to be used to account, on a project basis, for funds granted for programs
benefiting children of migrant agriculture or agriculture-related workers and children of migrant
fishermen.
224 IDEA - Part B, Formula
This fund classification is to be used to account, on a project basis, for funds granted to operate
educational programs for children with disabilities.
225 IDEA - Part B, Preschool
This fund classification is to be used to account, on a project basis, for funds granted for preschool
children with disabilities.
226 IDEA - Part B, Discretionary
This fund classification is to be used to account, on a project basis, for funds used to support an Education
Service Center (ESC) special education component and also:
• Targeted support to LEA’s
• Regional Day School Programs for the Deaf
• Private residential placements
• Priority projects
• Other emerging needs
72

227 IDEA - Part B, Deaf
This fund classification is to be used to account, on a project basis, for funds granted to operate
educational programs for children with disabilities
.
228 IDEA - Part B, Preschool Deaf
This fund classification is to be used to account, on a project basis, for funds granted for preschool
children with disabilities.
235 ESEA, Title VI - Innovative Education Program Strategies (Deleted September 1, 2003)
This fund classification is to be used to account, on a project basis, for funds granted to develop
innovative education programs authorized in Title VI of the Elementary and Secondary Education act of
1965, as amended by the Improving America’s Schools Act of 1994.
242 Summer Feeding Program, Department of Human Services (DHS)
This fund classification is to be used to account, on a project basis, for funds received from the
Department of Human Services that are awarded for meals provided to the community based on the
average number of daily participants. This fund should be used regardless of whether a school district’s
National School Breakfast and Lunch Program is accounted for in the General Fund (101), a Special
Revenue Fund (240) or an Enterprise Fund (701).
243 Vocational Education - Technical Preparation
This fund classification is to be used to account, on a project basis, for funds granted to provide a
combined secondary and postsecondary program (grade 9 through high school and two years of
postsecondary) of technical skills in the areas of:
• Engineering
• Science
• Mechanical, industrial or practical arts or trades
• Agriculture
• Health
• Business
244 Vocational Education - Basic Grant
This fund classification is to be used to account, on a project basis, for funds granted to provide career
and technology education to develop new and/or improve career and technology education programs for
paid and unpaid employment. Full participation in the basic grant is from individuals who are members of
special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas.
253 IDEA, Part C, Early Intervention (Deaf)
This fund classification is to be used to account on a project basis, for funds granted to assist local
Regional Day School for the Deaf programs and the Texas School for the Deaf in providing direct
services to hearing impaired infants to toddlers, ages birth through two years of age. The program
provides supplemental and appropriate services to eligible students that are provided by a certified and
trained teacher.
262 Enhancing Education Through Technology
This fund classification is to be used to account, on a project basis, for funds granted for the
implementation and support of a comprehensive system that effectively uses technology in elementary
and secondary schools to improve student academic achievement.
73

263 English Language Acquisition and Language Enhancement
This fund classification is to be used to account, on a project basis, for funds granted to improve the
education of limited English proficient children, by assisting the children to learn English and meet
challenging State academic content and student academic achievement standards.
282 E-Rate
To account for on a project basis for funds awarded by the Schools and Libraries Division of the Federal
Government. These monies will allow Districts to provide for infrastructure for networking computers or
to access the Internet.
283 TARGET – Technology Applications Readiness Grants for Empowering Texas – Focuses on serving
high need students by accelerating at the local level, Enhancing Education Through Technology of the
“No Child Left Behind Act of 2001”, and implementation of the recommendations in the “Long Range
Plan for Technology 1996-2010” and are correlated to the “Texas STaR Chart.”
286 GEAR UP Grant – (Gaining Early Awareness and Readiness for Undergraduate Programs)
Is a national initiative through the U.S. Department of Education to encourage more young people to have
high expectations, stay in school, study hard and take challenging courses to prepare for post secondary
opportunities for middle and high school students.
287 Class Size Reduction
To account for on a project basis for funds awarded to help schools supervise student learning by
reducing the class size in grades 1-3 to 18 or fewer students so that every student receives personal
attention, gets a solid foundation for further learning and learns to read independently by the third grade.
385 State Supplemental Visually Impaired (SSVI)
This fund classification is to be used to account for State Supplemental Visually Impaired funds. This
fund is to be used by single school districts, on a project basis, to account for any of these funds received
from the ESC or district fiscal agent of a shared services arrangement.
393 Texas Successful Schools Program
This fund classification is to be used to account, on a project basis, for grant monies applied for by school
districts after being notified by TEA of their eligibility based on Academic Excellence Indicator System
(AEIS) criteria.
394 Pregnancy, Education and Parenting Program
This fund classification is to be used to account, on a project basis, for funds granted to provide pregnant
and parenting students the services needed to keep them in school until completion.
397 Advanced Placement Incentives
This fund classification is to be used to account, on a project basis, for funds awarded to school districts
under the Texas Advanced Placement Award Incentive Program, Chapter 28, Subchapter C, TEC.
401 State-Funded Optional Extended-Year Program
This fund classification is to be used to account, on a project basis, for funds received for extended-year
programs funded under §29.082 TEC.
404 Student Success Initiative
This fund classification is to be used to account, on a project basis, for funds granted for teacher training
and allocations to schools to implement scientific, research-based programs for students who have been
identified as unlikely to achieve the third grade TAAS reading standard by the end of the third grade.
74

411 Technology Allotment
This fund classification is to be used to account, on a project basis, for funds awarded to school districts
to purchase technological software or equipment that contributes to student learning, or to pay for training
for educational personnel involved in the use of these materials.
415 Kindergarten and Pre-Kindergarten Grants
This fund classification is to be used to account, on a project basis, for funds granted to implement or
expand kindergarten or pre-kindergarten programs not required under TEC 29.153.
418 Active Employee Health Insurance Coverage or Supplemental Compensation
This fund classification must be used to account for revenues that are legally restricted to the TRS
supplemental compensation under Article 3.50-8, Insurance Code, and the expenditure of the TRS
supplemental compensation.
419 Head Start-Ready to Read
This fund classification is to be used to account, on a project basis, for funds granted to preschool
programs to provide scientific, research-based, pre-reading instruction for three-and four-year old
children.
420 Texas Crime Stoppers Assistance
To account on a project basis for funds granted to enhance and assist the community’s efforts in solving
serious crimes. It is the goal of the program to create a trilateral partnership of the public, law
enforcement agencies, and the media that accelerates the identification and apprehension of those
involved in crimes.
422 Matching Funds for Library Purchases
This fund classification is to be used to account, on a project basis, for matching funds received by the
district for expenditures for books and other school library materials that are catalogued and circulated
from a central source in each school building. The Texas Education Agency provides a 30% match for
each dollar expended, not to exceed one dollar expended per student enrolled, in each year of the
biennium, to be used for the purchase of library books and other library materials.
424 University of Texas at San Antonio
MSE -- to account on a project basis for funds received from the University of Texas Health Science
Center at San Antonio to provide for the Health Career Opportunities Program which will provide 50
hours of instructions in science with a health component, mathematics and technology.
425 Mentors School Program
To account as a project basis for funds received from the TEA. LISD Heights Elementary school is one
of 12 schools in Texas named by the Governor as a reading spotlight school. The chosen schools will
have an opportunity to work with the Center for Reading / English Language Arts professional
development at the University of Texas at Austin.
435 Shared Services Arrangements - Regional Day School for the Deaf
This fund classification is to be used by the fiscal agent of a shared services arrangement to account, on a
project basis for funds allocated for staff and activities of the Regional Day School Program for the Deaf
(RDSPD). These funds are not to be used to pay salaries of teachers with a teaching assignment other than
deaf students in the RDSPD. State deaf funds should not be used to pay the salary of teachers of
American Sign Language as a foreign language at the junior high or high school level, as this is a course
for regular education credit.
75

482 Dr. Hochman Grant
This grant is used to purchase supplemental educational materials and supplies.
483 Miscellaneous Grants
Are grants for the school district that have a specific purpose and or project.
485 Enlace
Increase the number of Hispanic students transitioning from high school to college. Assist local schools
in obtaining exemplary status.
499 Abstinence Grant
The Abstinence Grant is for the purpose of teaching the social, psychological, and health gains to be
realized by abstaining from sexual activity. It also teaches that abstinence is the only certain way to avoid
out-of-wedlock pregnancy, sexually transmitted diseases, and other associated health problems.
76

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 312,560 $ 1,128,985 $ 970,913 $ 627,462 $ 151,873
State Sources 5,457,342
5,315,637
10,073,028
8,334,685
9,378,182
Federal Sources 14,987,996
16,046,992
22,313,891
25,227,731
27,467,051
Total Revenues 20,757,898 22,491,614 33,357,832 34,189,878 36,997,106
30,449,942
397,507
3,887,746
1,703,395
68,532
992,997
185,416
1,095,792
22,196
277,000
-
25,000
44,800
24,964
1,103,018
897,027
60,000
-
41,235,332
28,368,568
1,112,198
2,502,767
1,489,421
125,696
1,032,401
242,818
1,175,469
113,911
495,092
36,884
83,745
258,511
1,134,758
163,254
647,821
1,337,140
6,675
40,327,129
26,105,410
824,669
1,619,655
1,300,191
290,830
805,682
307,830
1,180,356
267,459
576,887
39,151
116,853
427,083
1,280,063
202,337
710,754
292,729
6,200
36,354,139
17,703,400
562,169
1,350,323
919,985
40,566
571,836
255,913
1,028,436
115,764
405,297
30,079
-
104,984
62,979
56,531
632,294
344,635
6,875
24,192,066
Expenditures by Function
Instruction 16,199,610
Instructional Resources and Media Services 938,493
Curriculum Devpt. and Instructional Staff Devpt. 1,466,037
Instructional Leadership 985,455
School Leadership 42,864
Guidance, Counseling, and Evaluation Services 494,489
Social Work Services 243,633
Health Services 942,485
Student (Pupil) Transportation 95,748
Food Services 394,135
Cocurricular/Extracurricular Activities 29,371
General Administration -
Plant Maintenance and Operations 123,152
Security and Monitoring Services 12,580
Data Processing Services 43,830
Community Services 625,817
Facilities Acquisition and Construction 493,096
Intergovernmental Charges 9,418
Total Expenditures 23,140,213
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (2,382,315)
(1,700,452)
(2,996,307)
(6,137,251)
(4,238,226)
Other Financing Sources (Uses)
Transfers in 1,834,848
3,259,954
3,719,676
4,445,385
4,107,676
Transfers out (117,278)
(3,478)
(59,590)
(85,000)
(157,600)
Total Other Financing Sources (Uses) 1,717,570
3,256,476
3,660,086
4,360,385
3,950,076
Net Changes in Fund Balances (664,745)
1,556,024
663,779
(1,776,866)
(288,150)
Fund Balance, Beginning 1,235,903
571,158
3,030,654
3,694,433
1,912,186
Adjustment to Fund Balance -
903,472
-
(5,381)
-
Fund Balance, Ending $ 571,158 $ 3,030,654 $ 3,694,433 $ 1,912,186 $
1,624,036
77

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION AND MAJOR OBJECT - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Other
Contracted Supplies & Operating Debt Capital Other
Salaries Services Materials Expenses Service Outlay Uses Function
Function
6100 6200 6300 6400 6500 6600 8900 Totals
11 Instruction $ 13,644,182 $ 4,469,905 $ 2,952,269 $ 1,288,779 $ - $ 8,094,807 $ - $ 30,449,942
12 Instructional Resources and Media Services 325,131 12,500 25,265
2,000
- 32,611
- 397,507
13 Curriculum Devpt. and Instructional Staff Devpt. 3,164,896 419,455 153,421 148,974
- 1,000
- 3,887,746
21 Instructional Leadership 1,384,336 94,154 42,200 70,955
- 111,750
- 1,703,395
23 School Leadership 64,032
-
-
4,500
-
-
- 68,532
31 Guidance, Counseling, and Evaluation Services 860,548 34,450 56,396 20,449
- 21,154
- 992,997
32 Social Work Services 185,416
-
-
-
-
-
- 185,416
33 Health Services 1,088,742
-
7,050
-
-
-
- 1,095,792
34 Student (Pupil) Transportation 22,196
-
-
-
-
-
- 22,196
35 Food Services 145,000 23,700 107,800
500
-
-
- 277,000
41 General Administration - 25,000
-
-
-
-
- 25,000
51 Plant Maintenance and Operations - 41,800
3,000
-
-
-
- 44,800
52 Security and Monitoring Services 24,964
-
-
-
-
-
- 24,964
53 Data Processing Services 157,059
-
-
-
- 945,959
- 1,103,018
61 Community Services 807,255
560
7,150 82,062
-
-
- 897,027
81 Facilities Acquisition and Construction -
-
-
-
- 60,000
- 60,000
00 Other Financing Sources (Uses) -
-
-
-
-
- 157,600 157,600
Major Object Totals $ 21,873,757 $ 5,121,524 $ 3,354,551 $ 1,618,219 $ - $ 9,267,281 $ 157,600 $ 41,392,932
Special Revenue Funds Expenditures by Major Object
Contracted
Services
12.37% Supplies &
Materials
8.10%
Other Operating
Expenses
3.91%
Salaries
52.84%
Capital Outlay
22.39%
78
Other Uses
0.38%

LAREDO INDEPENDENT SCHOOL DISTRICT
EXPENDITURES BY FUNCTION - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
Guidance, Counseling,
and Evaluation Services
2.40%
Health Services
2.65%
Instructional
Leadership
4.12%
Curriculum Devpt. and
Instructional Staff Devpt.
9.39%
Instructional Resources
and Media Services
0.96%
Data
Processing
Services
2.66%
School Leadership
0.17%
Social Work Services
0.45%
Community
Services
2.17%
Student (Pupil) Transportation
0.05%
Other
3.05%
General Administration
0.06%
Food Services
0.67%
Plant Maintenance
and Operations
0.11%
Instruction
73.56%
Security and
Monitoring Services
0.06%
Facilities Acquisition and
Construction
0.14%
Other Financing
Sources (Uses)
0.38%
79

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
204 211 212 224 225 226 227 228 235 242
Revenues
Local Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
State Sources -
-
-
- - - - -
-
-
Federal Sources 253,670 11,449,329 225,002 3,010,290 25,565 10,502 17,930 3,724 156,782 306,000
Total Revenues 253,670 11,449,329 225,002 3,010,290 25,565 10,502 17,930 3,724 156,782 306,000
-
-
-
-
-
-
-
-
-
277,000
-
29,000
-
-
-
-
306,000
123,406
33,376
-
-
-
-
-
-
-
-
-
-
-
-
-
-
156,782
3,724
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,724
17,930
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17,930
10,502
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,502
25,565
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25,565
1,242,875
-
1,552,782
167,306
-
985
46,342
-
-
-
-
-
-
-
-
-
3,010,290
28,774
-
-
51,400
-
87,241
-
-
-
-
-
-
-
-
57,587
-
225,002
8,058,255
360,133
79,380
573,093
64,032
594,734
-
1,002,882
-
-
-
15,000
-
-
701,820
-
11,449,329
Expenditures by Function
Instruction 2,363
Instructional Resources and Media Services 200
Curriculum Devpt. and Instructional Staff Devpt. 836
Instructional Leadership -
School Leadership -
Guidance, Counseling, and Evaluation Services 225,307
Social Work Services -
Health Services -
Student (Pupil) Transportation -
Food Services -
General Administration -
Plant Maintenance and Operations -
Security and Monitoring Services 24,964
Data Processing Services -
Community Services -
Facilities Acquisition and Construction -
Total Expenditures 253,670
Excess/(Deficiency) of Revenues Over/(Under) Expenditures -
-
-
- - - - -
-
-
Other Financing Sources (Uses)
Transfers in -
-
-
- - - - -
-
-
Transfers out -
-
-
- - - - -
-
-
Total Other Financing Sources (Uses) -
-
-
- - - - -
-
-
Net Changes in Fund Balances -
-
-
- - - - -
-
-
Fund Balance, Beginning -
-
-
- - - - -
-
-
Fund Balance, Ending $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
80

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
243 244 253 262 263 282 283 286 287 385
Revenues
Local Sources $ 28,099 $ - $ - $ - $ - $ - $ - $ - $ - $ -
State Sources -
- -
- 2,313,068
-
-
-
- 2,904
Federal Sources - 385,944 204 374,204 436,345 7,852,065 213,223 317,000 2,429,272 -
Total Revenues 28,099 385,944 204 374,204 2,749,413 7,852,065 213,223 317,000 2,429,272 2,904
2,904
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,904
1,320,377
-
904,667
204,228
-
-
-
-
-
-
-
-
-
-
-
-
2,429,272
248,323
-
-
68,677
-
-
-
-
-
-
-
-
-
-
-
-
317,000
71,973
-
105,892
-
-
-
-
-
-
-
-
-
-
35,358
-
213,223
6,846,106
-
-
-
-
-
-
-
-
-
-
-
-
945,959
-
60,000
7,852,065
2,095,939
-
138,718
435,194
4,500
-
-
-
-
-
-
800
-
-
74,262
-
2,749,413
-
-
374,204
-
-
-
-
-
-
-
-
-
-
-
-
-
374,204
204
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
204
206,999
-
41,075
5,000
-
21,600
111,270
-
-
-
-
-
-
-
-
-
385,944
Expenditures by Function
Instruction 28,099
Instructional Resources and Media Services -
Curriculum Devpt. and Instructional Staff Devpt. -
Instructional Leadership -
School Leadership -
Guidance, Counseling, and Evaluation Services -
Social Work Services -
Health Services -
Student (Pupil) Transportation -
Food Services -
General Administration -
Plant Maintenance and Operations -
Security and Monitoring Services -
Data Processing Services -
Community Services -
Facilities Acquisition and Construction -
Total Expenditures 28,099
Excess/(Deficiency) of Revenues Over/(Under) Expenditures -
- -
-
-
-
-
-
- -
Other Financing Sources (Uses)
Transfers in -
- -
-
-
-
-
-
- -
Transfers out -
- -
-
-
-
-
-
- -
Total Other Financing Sources (Uses) -
- -
-
-
-
-
-
- -
Net Changes in Fund Balances -
- -
-
-
-
-
-
- -
Fund Balance, Beginning -
- -
-
-
-
-
-
- -
Fund Balance, Ending $ - $ - $ - $ - $ - $ - $ - $ - $ - $
-
81

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
393 394 397 401 404 411 415 418 419 420
Revenues
Local Sources $ 1,130 $ - $ - $ - $ - $ - $ - $ - $ - $ -
State Sources - 50,000 51,337 202,727 768,691 660,000 2,795,672 1,734,000 427,441 1,000
Federal Sources - - -
-
-
-
-
-
- -
Total Revenues 1,130 50,000 51,337 202,727 768,691 660,000 2,795,672 1,734,000 427,441 1,000
-
-
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-
1,000
-
-
427,441
-
-
-
-
-
-
-
-
-
-
-
-
-
427,441
1,734,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,734,000
2,727,679
-
-
67,993
-
-
-
-
-
-
-
-
-
-
-
-
2,795,672
4,214,464
-
200,400
130,504
-
12,249
-
-
-
-
25,000
-
-
157,059
28,000
-
4,767,676
707,486
-
61,205
-
-
-
-
-
-
-
-
-
-
-
-
-
768,691
202,727
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
202,727
50,191
-
1,146
-
-
-
-
-
-
-
-
-
-
-
-
-
51,337
-
-
-
-
-
-
27,804
-
22,196
-
-
-
-
-
-
-
50,000
Expenditures by Function
Instruction 111,130
Instructional Resources and Media Services -
Curriculum Devpt. and Instructional Staff Devpt. -
Instructional Leadership -
School Leadership -
Guidance, Counseling, and Evaluation Services -
Social Work Services -
Health Services -
Student (Pupil) Transportation -
Food Services -
General Administration -
Plant Maintenance and Operations -
Security and Monitoring Services -
Data Processing Services -
Community Services -
Facilities Acquisition and Construction -
Total Expenditures 111,130
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (110,000) - -
-
- (4,107,676)
-
-
- -
Other Financing Sources (Uses)
Transfers in - - -
-
- 4,107,676
-
-
- -
Transfers out - - -
-
- (157,600)
-
-
- -
Total Other Financing Sources (Uses) - - -
-
- 3,950,076
-
-
- -
Net Changes in Fund Balances (110,000) - -
-
- (157,600)
-
-
- -
Fund Balance, Beginning 110,000 - -
-
- 1,781,636
-
-
- -
Fund Balance, Ending $ - $ - $ - $ - $ - $ 1,624,036 $ - $ - $ - $
-
82

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
422 424 425 435 482 483 485 499 Total
Revenues
Local Sources $ - $ - $ - $ - $ 10,008 $ 15,280 $ 4,446 $ 92,910 $ 151,873
State Sources 8,000 12,000 3,798 347,544
-
-
-
- 9,378,182
Federal Sources - - -
-
-
-
-
- 27,467,051
Total Revenues 8,000 12,000 3,798 347,544 10,008 15,280 4,446 92,910 36,997,106
30,449,942
397,507
3,887,746
1,703,395
68,532
992,997
185,416
1,095,792
22,196
277,000
25,000
44,800
24,964
1,103,018
897,027
60,000
41,235,332
-
-
-
-
-
-
-
92,910
-
-
-
-
-
-
-
-
92,910
24,996
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
24,996
15,280
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15,280
10,008
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,008
305,663
-
-
-
-
41,881
-
-
-
-
-
-
-
-
-
-
347,544
-
3,798
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,798
12,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,000
Expenditures by Function
Instruction -
Instructional Resources and Media Services -
Curriculum Devpt. and Instructional Staff Devpt. -
Instructional Leadership -
School Leadership -
Guidance, Counseling, and Evaluation Services 8,000
Social Work Services -
Health Services -
Student (Pupil) Transportation -
Food Services -
General Administration -
Plant Maintenance and Operations -
Security and Monitoring Services -
Data Processing Services -
Community Services -
Facilities Acquisition and Construction -
Total Expenditures 8,000
(4,238,226)
-
(20,550)
-
-
-
-
-
Excess/(Deficiency) of Revenues Over/(Under) Expenditures -
4,107,676
(157,600)
3,950,076
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other Financing Sources (Uses)
Transfers in -
Transfers out -
Total Other Financing Sources (Uses) -
(288,150)
-
-
-
-
(20,550)
-
-
-
-
-
Net Changes in Fund Balances -
1,912,186
-
20,550
-
-
-
-
-
Fund Balance, Beginning -
Fund Balance, Ending $ - $ - $ - $ - $ - $ - $ - $ - $
1,624,036
83

DEBT SERVICE FUND
The Debt Service Fund is a governmental fund type, with budgetary control, that must be used to
account for general long-term debt principal and interest for debt issues and other long-term
debts for which a tax has been dedicated. A separate bank account must be kept for this fund.
Principal and interest payments for operating indebtedness, including warrants, notes, and shortterm
lease-purchase agreements, are to be made from the fund for which the debt was incurred.
This fund utilizes the modified accrual basis of accounting.
84

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DEBT SERVICE FUND (511)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 1,806,468 $ 2,339,089 $ 2,726,731 $ 2,822,656 $ 2,453,234
State Sources 6,246,279
10,741,406
10,763,283
10,747,562
10,210,714
Federal Sources -
-
-
-
-
Total Revenues 8,052,747 13,080,495 13,490,014 13,570,218 12,663,948
Expenditures by Function
Debt Service 10,019,092
19,796,310
19,046,876
14,542,080
14,929,751
Facilities Acquisition and Construction -
Juvenile Justice Alternative Education Program -
-
-
-
-
Total Expenditures 10,019,092
19,796,310
19,046,876
14,542,080
14,929,751
(2,265,803)
(971,862)
(5,556,862)
(6,715,815)
3,270,652
-
-
3,270,652
3,190,445
-
-
3,190,445
3,178,600
113,700
4,240,000
7,532,300
3,370,083
-
2,970,940
6,341,023
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (1,966,345)
Other Financing Sources (Uses)
Transfers in 2,229,967
Premium on Issuance of Bonds -
Other Financing Source -
Total Other Financing Sources (Uses) 2,229,967
1,004,849
2,218,583
1,975,438
(374,792)
Net Changes in Fund Balances 263,622
6,776,095
4,557,512
2,582,074
2,956,866
Fund Balance, Beginning 2,693,244
Fund Balance, Ending $ 2,956,866 $ 2,582,074 $ 4,557,512 $ 6,776,095 $ 7,780,944
Fund Balance Recap
Reserve for QZAB Payments $ 100,349 $ 303,780 $ 1,805,218 $ 3,315,583 $ 4,813,765
Reserve for Debt Service 2,856,517
2,278,294
2,752,294
3,460,512
2,967,179
Total Fund Balance $ 2,956,866 $ 2,582,074 $ 4,557,512 $ 6,776,095 $
7,780,944
85

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES - DEBT SERVICE FUND (511)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Local Sources
Current Year Taxes $ 1,267,923 $ 1,299,084 $ 2,324,089 $ 2,518,553 $ 2,232,734
Delinquent Levy 98,388
86,208
67,392
94,878
85,000
P & I Current Year 26,671
27,110
42,166
47,755
25,000
Delinquent Penalty 11,927
10,369
8,087
11,656
10,000
Delinquent Interest 45,286
38,408
32,630
39,398
35,000
Interest on Checking Account 80,963
63,032
201,843
77,671
40,000
Interest on Investment -
664,971
16,545
-
-
Interest on Checking QZAB 1 Sinking -
-
599
1,100
800
Interest on Checking QZAB 2 Sinking -
-
261
1,176
800
Interest on Investment QZAB 1 Sinking -
-
-
3,263
4,000
Interest on Investment QZAB 2 Sinking -
-
-
2,900
3,000
Interest on Investment Pool 274,960
146,766
27,494
20,561
14,000
Interest on QZAB 349
3,085
1,606
2,435
2,000
Interest on Investment -
56
790
1,311
900
Miscellaneous Local Sources -
-
3,229
-
-
Total Local Sources 1,806,467
2,339,089
2,726,731
2,822,656
2,453,234
2,326,320
7,884,394
10,210,714
2,110,994
8,636,568
10,747,562
2,298,531
8,464,752
10,763,283
2,241,012
8,500,394
10,741,406
State Sources
State Aid - EDA 1,985,987
State Aid - IFA 4,260,292
Total State Sources 6,246,279
12,663,948
13,570,218
13,490,014
13,080,495
Total Revenues 8,052,746
-
3,270,652
-
3,270,652
-
3,190,445
-
3,190,445
4,240,000
3,178,600
113,701
7,532,301
3,578,158
3,370,083
-
6,948,241
Other Financing Sources:
Other Financing -
Transfer In - Operating 2,229,967
Premium of Issuance of Bonds -
Total Other Resources 2,229,967
Total Revenues & Other Financing Sources $ 10,282,713 $ 20,028,736 $ 21,022,315 $ 16,760,663 $
15,934,600
86

LAREDO INDEPENDENT SCHOOL DISTRICT
DEBT SERVICE FUND SELECTED CHARTS
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
DEBT SERVICE MAJOR REVENUES
1999-00 2000-01 2001-02 2002-03 2003-04
Local 1,806,468 2,339,089 2,726,731 2,822,656 2,453,234
State 6,246,279 10,736,406 10,763,283 10,665,674 10,210,714
0
STATE REVENUES
TEA ALLOTMENT FOR EDA & IFA
1999-00 2000-01 2001-02 2002-03 2003-04 2004-05
EDA 1,974,854 1,985,987 2,241,012 2,298,531 2,029,106 2,326,320
IFA 4,267,510 4,260,292 8,495,394 8,464,752 8,636,568 7,884,394
87

Laredo Independent School District has managed its debt by maintaining a conservative approach to
financing and refunding of debt instruments. All previous bonds have been financed and savings in
interest have realized. The District via policy has maintained a debt service fund balance equal to 2% of
the average principal and interest. The District is expected to increase this fund balance to one year’s debt
service payment within the next five years.
TYPE OF DEBT
General Obligation Bonds (GO’s): GO’S are used only to fund capital assets of the general government
and are not to be used to fund operating needs of the District. The full faith and credit of the District as
well as the ad valorem tax authority of the District back these bonds. General obligation bonds must be
authorized by a vote of the citizens of the Laredo Independent School District.
Public Property Finance Contractual Obligation (PPFCO): Contractual obligations are issued to
finance the capital requirements of the district. Contractual obligations are issued at parity with general
obligation bonds, but carry a secondary revenue stream pledge. This debt can be issued without a vote of
the citizens.
Qualified Zone Academy Bond (QZAB): The QZAB is for the purpose of paying all or a portion of the
District’s costs incurred in connection with the repair, rehabilitation, renovation, and replacement of
school facilities at the Qualified Zone Academies, which are Martin, Nixon, and Cigarroa High Schools.
METHOD OF SALE
DEBT MANAGEMENT POLICIES
The District uses a competitive bidding process in the sale of bonds. The notice of sale is carefully
constructed to ensure the best possible bid for the District, considering the existing market conditions and
other prevailing factors. Parameters to be examined include:
• Limits between lowest and highest coupons
• Coupon requirements relative to the yield curve
• Method of underwriter compensation, discount or premium coupons
• Use of bond insurance
• Deep discount bonds
• Variable rate bonds
• Call provisions
Currently, the District has approximately $245.9 million in debt of which $24,190,238 is mid term debt in
the form of public property finance contractual obligations (PPFCO) and qualified zone academy bonds
(QZAB).
The district has a very low debt burden despite the fact that it is the oldest school system in the State of
Texas. We have buildings that are over 75 years old and offices that are over 100 years old.
88

FEDERAL REQUIREMENTS
The District complies with arbitrage rebate and other federal requirements.
BOND RATINGS
Laredo Independent School District’s bonds currently have the following ratings:
Moody’s Standard & Poor’s Fitch
General Obligation Bonds A3 A A
PFC Bond Ratings --- A- A-
These ratings directly affect the cost of debt. The District’s fiscal policies call for the maintenance of
high bond ratings in order to minimize its cost of debt.
89

COMPUTATION OF LEGAL DEBT MARGIN
YEAR ENDED AUGUST 31, 2004
Assessed Valuation of 2004 Tax Roll $1,681,169,772
Debt Limit - 10 Percent of Assessed Valuation 168,116,977
General Obligation Bonds Outstanding at Aug 31, 2004 $6,695,000
Less Amount Available in Debt Service Fund Bal. at Aug 31, 2004 2,967,179
Applicable Debt (9,662,179)
Legal Debt Margin at August 31, 2004 $158,454,798
Debt Margin, sometimes referred to as borrowing power, is the difference between the amount of debt
limit calculated as prescribed by law and the net amount of outstanding indebtedness subject to limitation.
90

CAPITAL PROJECTS FUND
The capital projects fund is a governmental fund type, with budgetary control, that must be used to
account, on a project basis, for projects financed by the proceeds from the 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.
IFA – Instructional Facilities Allotment – The District accounts for proceeds from long-term debt
financing (including the sale of bonds) and revenues and expenditures related to authorized construction
and other capital asset acquisitions in these funds. The board approves project budgets, not annual
appropriated budgets.
QZAB – Qualified Zone Academy Bond – The purpose of paying all or a portion of the District’s costs
incurred in connection with the repair, rehabilitation, renovation, and replacement of school facilities at
the Qualified Zone Academy Bond which consist of Martin High School, J.W. Nixon High School, and
Cigarroa High School, Christen Middle School, and J. Cigarroa Middle School.
91

LAREDO INDEPENDENT SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
625 626 697 699 Total Capital
QZAB #1 QZAB #2 IFA #2 IFA #1 Projects Funds
Revenues Capital Projects
Local Sources $ 60,000 $ 87,250 $ 345,000 $ 224,500 $ 716,750
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues 60,000
87,250
345,000
224,500
716,750
49,894,364
18,511,031
17,082,680
8,292,404
49,894,364
18,511,031
17,082,680
8,292,404
Expenditures by Function
Facilities Acquisition and Construction 6,008,249
Total Expenditures 6,008,249
(49,177,614)
(18,286,531)
(16,737,680)
(8,205,154)
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (5,948,249)
(49,177,614)
(18,286,531)
(16,737,680)
(8,205,154)
Net Changes in Fund Balances (5,948,249)
49,177,614
18,286,531
16,737,680
8,205,154
Fund Balance, Beginning 5,948,249
Fund Balance, Ending $ - $ - $ - $ - $
-
92

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 4,871,271 $ 3,357,872 $ 1,718,637 $ 716,578 $ 716,750
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues 4,871,271 3,357,872 1,718,637 716,578 716,750
-
-
-
-
49,894,364
-
49,894,364
30,584,704
-
30,584,704
47,848,855
-
47,848,855
38,927,025
-
38,927,025
Expenditures by Function
Debt Service 39,750
Facilities Acquisition and Construction 4,142,308
Juvenile Justice Alternative Education Program -
Total Expenditures 4,182,058
(49,177,614)
(29,868,126)
(46,130,218)
(35,569,153)
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 689,213
-
-
-
-
-
-
-
-
-
Other Financing Sources (Uses)
Proceeds from Sale of Bonds 8,000,000
72,000,000
Transfers In 6,581
Transfers Out (237,410)
-
Total Other Financing Sources (Uses) 7,762,590
72,006,581
(49,177,614)
(29,868,126)
(46,130,218)
36,437,428
Net Changes in Fund Balances 8,451,803
Fund Balance, Beginning 80,286,727
88,738,530 125,175,958
79,045,740
49,177,614
Adjustments to Fund Balance -
-
-
-
-
Fund Balance, Ending $ 88,738,530 $ 125,175,958 $ 79,045,740 $ 49,177,614 $
-
Note: Includes funds 625 - QZAB #1, 626 - QZAB #2, 697 - IFA #2, and 699 - IFA #1.
93

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - QZAB #1 (FUND 625)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 517,816 $ 218,529 $ 239,856 $ 60,000 $ 60,000
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues 517,816 218,529 239,856 60,000 60,000
6,008,249
288,829
2,594,902
167,961
6,008,249
288,829
2,594,902
167,961
Expenditures by Function
Facilities Acquisition and Construction -
Total Expenditures -
(5,948,249)
(228,829)
(2,355,046)
50,568
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 517,816
(5,948,249)
(228,829)
(2,355,046)
50,568
Net Changes in Fund Balances 517,816
5,948,249
6,177,078
8,537,318
8,486,750
Fund Balance, Beginning 7,968,934
-
-
(5,194)
-
Adjustments to Fund Balance -
Fund Balance, Ending $ 8,486,750 $ 8,537,318 $ 6,177,078 $ 5,948,249 $
-
94

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - QZAB #2 (FUND 626)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ - $ 196,840 $ 164,521 $ 87,248 $ 87,250
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues - 196,840 164,521 87,248 87,250
-
-
-
-
8,292,404
-
55,052
-
8,292,404
-
55,052
-
Expenditures by Function
Debt Service 39,750
Facilities Acquisition and Construction -
Total Expenditures 39,750
(8,205,154)
87,248
109,469
196,840
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (39,750)
-
-
-
-
-
-
-
-
Other Financing Sources (Uses)
Proceeds from Sale of Bonds 8,000,000
Total Other Financing Sources (Uses) 8,000,000
(8,205,154)
87,248
109,469
196,840
Net Changes in Fund Balances 7,960,250
8,205,154
8,117,906
8,157,090
7,960,250
Fund Balance, Beginning -
-
-
(148,653)
-
Adjustments to Fund Balance -
Fund Balance, Ending $ 7,960,250 $ 8,157,090 $ 8,117,906 $ 8,205,154 $
-
95

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - IFA #2 (FUND 697)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ - $ 1,220,044 $ 819,406 $ 344,654 $ 345,000
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues - 1,220,044 819,406 344,654 345,000
17,082,680
25,483,391
24,830,832
7,332,201
17,082,680
25,483,391
24,830,832
7,332,201
Expenditures by Function
Facilities Acquisition and Construction -
Total Expenditures -
(16,737,680)
(25,138,737)
(24,011,426)
(6,112,157)
Excess/(Deficiency) of Revenues Over/(Under) Expenditures -
-
-
-
-
-
-
Other Financing Sources (Uses)
Proceeds from Sale of Bonds 72,000,000
Total Other Financing Sources (Uses) -
72,000,000
(16,737,680)
(25,138,737)
(24,011,426)
65,887,843
Net Changes in Fund Balances -
16,737,680
41,876,417
65,887,843
-
Fund Balance, Beginning -
-
-
-
-
Adjustments to Fund Balance -
Fund Balance, Ending $ - $ 65,887,843 $ 41,876,417 $ 16,737,680 $
-
96

LAREDO INDEPENDENT SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - IFA #1 (FUND 699)
FOR THE FISCAL YEAR ENDED AUGUST 31, 2005, WITH COMPARATIVE DATA FOR PRIOR YEARS
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues
Local Sources $ 4,353,455 $ 1,722,459 $ 494,854 $ 224,676 $ 224,500
State Sources -
-
-
-
-
Federal Sources -
-
-
-
-
Total Revenues 4,353,455 1,722,459 494,854 224,676 224,500
18,511,031
4,812,484
20,368,069
31,420,282
18,511,031
4,812,484
20,368,069
31,420,282
Expenditures by Function
Facilities Acquisition and Construction 4,036,755
Total Expenditures 4,036,755
(18,286,531)
(4,587,808)
(19,873,215)
(29,697,823)
Excess/(Deficiency) of Revenues Over/(Under) Expenditures 316,700
(18,286,531)
(4,587,808)
(19,873,215)
(29,697,823)
Net Changes in Fund Balances 316,700
18,286,531
22,874,339
42,593,707
72,291,530
Fund Balance, Beginning 71,974,830
-
-
153,847
-
Adjustments to Fund Balance -
Fund Balance, Ending $ 72,291,530 $ 42,593,707 $ 22,874,339 $ 18,286,531 $
-
97

The proceeds of the District’s bond sales and the capital projects expenditures are accounted for in Capital
Projects Funds which are budgeted on a project basis. However, many of these projects have some effect
on the general fund operating budget. Capital projects can affect operating costs through ways such as
staffing, utilities, and increased maintenance costs.
These bond proceed have and will be used to fund: (1) new construction, (2) major and minor renovation
projects at existing facilities, (3) land purchases, and (4) other capital improvements throughout the
District.
PHASES I & II:
A Facilities Needs Assessment was conducted, and the Vitteta Architects and Consultants developed a
bond package totaling $144 million with various project options. The voters approved a $144 million
bond package on May 1999. A revaluation of the needs assessment was made after the bonds were sold,
and due to sound investments of the additional $16,000,000 of QZABs and value engineering, the District
was able to enhance its capital plan to $175 million. This investment of over $175 million will be for the
replacement of 12 elementary schools and provide significant additions and renovations to the various
campuses as well as support facilities.
The Capital Improvement Plan of the Laredo Independent School District is an aggressive plan that
focuses in enhancing the instructional environment for all LISD students. Phases I and II are financed as
follows:
FUNDING:
“A WORLD OF OPPORTUNITIES”
CAPITAL INVESTMENT PLAN
Total Projected Uses of funds: $175,892,209
IFA Funding:
Instructional Facilities Allotment Application # 1 from the Texas Education Agency $72,000,000
Instructional Facilities Allotment Application # 2 from the Texas Education Agency $72,000,000
QZAB funding:
Qualified Zone Academy Bonds (QZAB) # 1 $8,000,000
Qualified Zone Academy Bonds (QZAB) # 2 $8,000,000
Interest Earnings $15,892,209
Total Projected Sources of funds: $175,892,209
All funds have been received and are properly invested in eligible investments under CH 2246 Public
Investments of the Education Code.
98

PROJECTS AND IMPROVEMENTS FUNDED FROM PHASE I & II:
The improvements to be made include the following (projects completed are identified with a
checkmark):
Elementary Schools:
• Technology Ready Science Classrooms
• Music Classrooms
• Art Classrooms
• Multipurpose Rooms
• Air Conditioned Gymnasiums
• Larger Cafeterias with State of the Art
Kitchens
• Larger Libraries with Story Telling
Areas
• Adequate Storage Facilities
High Schools:
• New Regulation sized gyms
• Classroom additions
• Larger cafeteria with kitchen
12 Replacement Elementary Schools:
Alma Pierce Elementary School
Bruni Elementary School
Farias Elementary School
Macdonell Elementary School
Additions and Renovations at these schools:
Elementary Schools
Dovalina Elementary School
• Zachry Elementary School
• J. C. Martin Elementary School
Middle Schools
• Joaquin Cigarroa Middle School
• Memorial Middle School
High Schools
Raymond & Tirza Martin High School
• Dr. Leo G. Cigarroa High School
• J. W. Nixon High School
• Compliance with American Disability
Act (ADA) Regulations
• Compliance with Texas Education
Agency (TEA) Design Standards
• Energy Cost Efficient Schools
• Convenient Student Drop off/Pick up
Zones
• Fire/Burglar Alarm Systems
Milton Elementary School
Sanchez/Ochoa Elementary School
Santa Maria Elementary School
Santo Niño Elementary School
• K. Tarver Elementary School
J. Kawas Elementary School
• H. Ligarde Elementary School
99

ROCIP PROGRAM:
In an effort to maximize the construction dollars, the district has undertaken a Rolling Owner Controlled
Insurance Program (ROCIP) for all construction projects. This program is projected to generate over
$1,565,000 in insurance savings over the construction period from 8-1-01 to 8-31-06. The total cost of
insurance is projected to be $5,676,969. The key players in this program are:
• Risk Management Department
• Construction Department
• Finance Department
• Consultant – McGriff and Seibels / Inscorp
PROJECT MANAGEMENT:
The District evaluated the methods of project management such as in-house management, outsourced
management or a combination of both. The District decided to utilize a combination of in-house staff and
specialists/consultants in the areas of architecture, project management, testing, environmental
assessments, traffic engineers and others.
PHASE III
After going through the construction project under phases I and II we found it necessary to look for
additional funding in order to fund the last construction needs of the District. The Laredo Independent
School District established the Public Facilities Corporation (PFC) in the Fall of 2004. The corporation is
expected to issue lease revenue bonds in the amount of $75 million. These lease bonds are expected to be
sold on November 2004. This amount will fund the construction and/or renovation of the following
projects:
• Buenos Aires Elementary School
• Daiches Elementary School
• Leyendecker Elementary School
• Ryan Elementary School
• D.D. Hachar Elementary School
• Christen Middle School
• Dr. Leo G. Cigarroa High School Literacy Center and Library
• Martin High School and Literacy Center
• J.W. Nixon Literacy Center
PHASE IV
Phase IV is expected to be addressed via the creation of a Public Facilities Corporation in the Fall of 2005
or the sale of additional bonds. The amount of Phase IV is estimated at $28 million, which will fund the
construction and/or renovation of the following projects:
• Instruction and Fine Arts Complex
• Shirley Stadium
• Food Service Facility
• Transportation Facility
• Technology Complex
100

The following schedule identifies expenditures by year in the indicated project locations:
1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 TOTAL
PROJECT ACTUAL ACTUAL ACTUAL ACTUAL ESTIMATED PROJECTED COST
MARTIN HIGH SCHOOL 300,896 $73,825 $793,937 $5,042,276 $ 266,457 $5,373,626 $11,851,018
NIXON HIGH SCHOOL 222,968 231,830 5,965,172 4,750,466 494,641 985,764 12,650,840
DR. L CIGARROA H. SCHOOL 206,755 220,869 526,350 382,329 5,581,402 5,568,766 12,486,472
CHRISTEN MIDDLE SCHOOL 263,941 37,965 551,972 82,333 207,795 5,175,608 6,319,614
LAMAR MIDDLE SCHOOL 324,796 93,052 1,018,111 8,122,420 672,227 682,505 10,913,111
J. CIGARROA MIDDLE SCHOOL 239,492 94,485 88,107 252,123 3,167,635 2,395,216 6,237,058
MEMORIAL MIDDLE SCHOOL 172,019 25,485 320,043 180,565 3,379,037 7,914,374 11,991,523
BRUNI ELEMENTARY SCHOOL 14,611 14,142 1,878,411 3,424,320 3,818,541 270,483 9,420,508
BUENOS AIRES ELEMENTARY 31,885 55,535 148,541 205,811 253,018 180,583
875,373
DAICHES ELEMENTARY 92,926 43,015 386,547 45,604 55,204 117,105
740,400
FARIAS ELEMENTARY 104,906 905,818 6,651,332 251,695 106,527 142,094 8,162,372
HEIGHTS ELEMENTARY -
- 120,412 53,636 62,644 6,086,714 6,323,405
K. TARVER ELEMENTARY 110,748 112,650 152,735 292,514 2,773,711 3,053,636 6,495,994
LEYENDECKER ELEMENTARY 67,481 11,729 165,032 76,764 202,048 83,525
606,579
MACDONELL ELEMENTARY 14,611 22,636 1,484,887 2,605,146 3,246,222 148,003 7,521,505
MILTON ELEMENTARY 96,801 187,860 1,985,365 4,172,361 135,701 309,416 6,887,504
A. PIERCE ELEMENTARY 106,295 79,451 423,695 2,396,477 4,676,565 805,858 8,488,341
RYAN ELEMENTARY 128,410 13,629 254,108 41,478 220,912 79,241
737,778
SANTA MARIA ELEMENTARY 20,642 770,633 5,941,813 240,769 114,254 127,468 7,215,580
SANTO NINO ELEMENTARY 150,456 140,919 1,088,025 4,537,447 41,309 219,823 6,177,979
D. D. HACHAR ELEMENTARY 143,623 79,163 108,116 153,511 176,164 5,362,509 6,023,085
J. C. MARTIN ELEMENTARY 170,752 66,529 13,199 26,626 13,301 2,104,810 2,395,217
H. B. ZACHRY ELEMENTARY 123,421 21,852 180,909 1,939,804 31,489 139,003 2,436,479
J. KAWAS ELEMENTARY 110,751 116,430 469,421 2,974,612 30,509 130,040 3,831,762
DOVALINA ELEMENTARY 154,597 234,956 2,764,479 572,304 18,694 179,423 3,924,453
H. LIGARDE ELEMENTARY 166,755 48,059 467,137 3,942,601 346,311 290,315 5,261,178
SANCHEZ/OCHOA ELEMENTARY 233,883 312,415 4,972,589 1,082,861 96,428 246,324 6,944,501
PROCUREMENT DEPARTMENT -
-
-
-
-
62,457
62,457
INSTRUCTIONAL TECHNOLOGY 2,726 3,458
-
-
-
-
6,184
DISTRICT WIDE 39,750 39,750
-
-
- 1,492,604 1,572,104
PUPIL TRANSPORTATION 1,058 1,342
-
-
-
-
2,400
FOOD SERVICE 8,019 17,022
-
-
-
-
25,041
TOTAL $ 3,825,974 $ 4,076,504 $ 38,920,443 $ 47,848,855 $ 30,188,746 $ 49,727,293 $ 174,587,815
Note: The difference between $175,892,209 budget and the $174,587,815 total cost is the
projected interest of $1,304,394 to be earned for the remaining time of the project.
101

102

INFORMATIONAL SECTION – TABLE OF CONTENTS
Major Revenue Sources – General Operating Fund & Debt Service Fund .............................................. 103
Major Revenue Assumptions – General Operating Fund ......................................................................... 107
Trends and Forecasts................................................................................................................................. 108
Budget Forecasts ...................................................................................................................................... 110
Appraisal Roll and Property Tax Values .................................................................................................. 115
Comparison of Property Tax Rates and Tax Levies with Local Entities.................................................. 116
LISD Property Tax Rates and Tax Levies ................................................................................................ 117
LISD Property Tax Levies and Collections .............................................................................................. 118
Analysis of the Budget’s Effect on Taxpayers.......................................................................................... 120
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures... 121
Outstanding Debt Amortization Schedules............................................................................................... 122
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Expenditures ................ 124
Ratio of Net General Bonded Debt to Net Bonded Debt per ADA .......................................................... 125
General Governmental Expenditures by Function.................................................................................... 126
General Governmental Expenditures per ADA by Function .................................................................... 127
General Governmental Revenues by Source ............................................................................................ 128
General Governmental Revenues per ADA by Source............................................................................. 129
Administrative Cost Ratio......................................................................................................................... 130
Summary of Personnel.............................................................................................................................. 131
Student Profile Historical Data and Projections ....................................................................................... 134
Student Enrollment Historical Data and Projections ................................................................................ 136
2003 TAKS Results and TAAS Testing Results History.......................................................................... 137
Annual Dropout and Attendance Rates..................................................................................................... 142
Student Demographics/Composition ........................................................................................................ 143
Community Profile.................................................................................................................................... 144
Top Employers............................................................................................................................. 146
LISD Principal Taxpayers............................................................................................................ 146
103

GENERAL OPERATING FUND
Fiscal Year 2004-2005: The revenues for the Operating Fund are $156,836,261. Non-cash revenues are
$5,672,000, which includes Teacher Retirement System payments. The net cash revenues for the District
are $151,164,261.
Fiscal Year 2003-2004: Total revenues for the Operating Fund are $157,176,843. Non-cash revenues are
$5,298,215, which includes Teacher Retirement System payments. The net cash revenues for the District
are $151,878,628.
LOCAL REVENUES
• Taxes
MAJOR REVENUE SOURCES
Property Taxes: Total assessed valuation is $1,492,399,445 with a total current tax of $1.5027. The
District levied $21,394,087 in fiscal year 03-04. The maintenance and operation rate was $1.3229
and the debt service rate was $0.1798.
Fiscal year 2004-2005: The District will budget 92% of the estimated tax levy. It is anticipated that
the district will experience growth in new construction and reappraisals. The proposed tax rate is
$1.4741 (M&O 1.32291 and I&S .1512) for a total estimated tax collection of $22,472,904 (M&O
$20,155,170 and I&S $2,317,734).
Fiscal year 2003-2004: The District budgeted 92% of the tax levy, and it estimated to collect
$19,000,000 for the General Fund and $2,613,432 for the Debt Service Fund for total collections of
$21,613,432.
Prior year taxes: The District budgets $643,459 or approximately 3.0% of the tax levy. The District
contracts with a law firm to collect prior taxes. Collections efforts by the Tax Office include mail
outs, working with the Tax Attorney to file suit on properties, and foreclosure. A 15% commission is
charged by the law firm and passed through to the taxpayers for the years that a 15% fee was
assessed.
Fiscal year 2004-2005: The District will budget approximately 2.6% of the estimated 03-04 levy.
Total projected collections are $620,000.
Fiscal year 2003-2004: The District estimates that the Tax Office will collect $769,928of the
$650,000 budgeted amount.
• Other Revenues Related To Taxes (Penalty & Interest)
Fiscal year 2004-2005: The District is projecting a slight increase in these collections above the 03-
04 fiscal year. Efforts include additional mail outs, phone contracts, and increased activity from the
Tax Office. Expected collections for this year are $614,000.
Fiscal year 2003-2004: The District estimates to collect the amounts budgeted for penalties, interest,
tax certificates and attorney fees. Total collections are expected to be $642,910.
103

• Interest Earnings
Fiscal year 2004-2005: The District expects to continue to invest all of its available cash into liquid
transactions. The District will continue placing short-term cash balances in the TASB Investment
Pools, MBIA and the bank account, and its projects to utilize these funds to maximize its returns.
Total interest earnings of $400,000 or a decrease of 27% over last year’s budget is due to the low
interest rates in the economy.
Fiscal year 2003-2004: The District continues to invest all available cash into secure liquid
transactions. The District currently invests funds in U.S. Agency Securities with maturities varying
from 30 to 180 days. Any cash not available for extended investments is placed in the TASB
Investment Pool, MBIA and the bank account, and is withdrawn as needed. The District expects to
collect $550,000 of the budgeted amount of $330,752 in interest for this fiscal year.
• County Available
Fiscal year 2004-2005: The District estimates a slight decrease and has incorporated a budgeted
amount of $100,000 for this fiscal year.
Fiscal year 2003-2004: The District budgeted $300,000 for this fiscal year, and it received $103,490
during the year. This revenue source is generated form county oil and royalties received by the
County and passed on to the District in accordance with Section 43.001(b), (c), and 43.016.
• Payment In Lieu Of Taxes
Fiscal year 2004-2005: The District estimates $35,000 for this revenue source which shows a small
increase from prior years.
Fiscal year 2003-2004: The District budgeted $35,000 and it is expected to collect $0.
STATE PROGRAM REVENUES
• Available School Fund
Fiscal year 2004-2005: The District’s pupil projection for this year is expected to increase as
compared to prior years. The projected Average Daily Attendance (ADA) is 22,000. Based on a
trend, ratio and cohort analysis, we estimated an increase in the ADA due to the opening of the Pre-
Kindergarten classes in the elementary schools. It is projected that $7,534,325 will be generated for
this year.
Fiscal year 2003-2004: The District budgeted $5,515,340 for this fiscal year, and is expected to
collect $6,044,812 of this budgeted amount. The revenue source is the State of Texas and it is based
on the State Legislative Payment Estimate.
• Foundation School Program
Fiscal year 2004-2005: The District’s pupil projection for this year is more than last year. The
projected ADA is 22,000. Based on a trend ratio, and cohort analysis, we estimate an increase in the
ADA. It is projected that $117,804,453 will be generated for this year. It should be noted that in
order to maximize State Aide, the District must generate a minimum of $18,458,579 in local taxes
collected. With the proposed tax rate, the District will generate the required amount in this fiscal
year. The District participated with Deerpark ISD, Texas City ISD, La Porte ISD, Plano ISD, Spring
Branch ISD, and Sweeny ISD on the sale of weighted average daily attendance and it is estimated to
104

generate $2,000,000, $27,000, $400,000, $1,986,000, $200,000, and $710,000 respectively from
these sales, for a total of $5,323,000.
Fiscal year 2003-2004: The District budgeted $113,481,512 for this fiscal year, and we estimate to
collect $115,470,213 or 102% of the budgeted amount. The revenue source is the State of Texas and
it is based on the State Legislative Payment Estimate. The district participated with Deerpark ISD,
Texas City ISD, La Porte ISD, Plano ISD, Spring Branch ISD, and Sweeny ISD on the sale of
weighted average daily attendance and it is estimated to generate $1,925,427, $27,004, $1,329,992,
$4,268,126, $213,983, and $714,390 respectively from these sales, for a total of $8,478,922.
FEDERAL PROGRAM REVENUES
• Federal Sources
Fiscal year 2004-2005: The District estimates to charge an administrative cost rate of 2.031% to the
federal programs for this fiscal year. The General Fund utilizes this amount to fund administrative
costs and services provided to the Federal programs. The budget for this year is estimated at
$350,000.
Fiscal year 2003-2004: The District budgeted $963,000 for this fiscal year, and it estimates to collect
88% or $847,440 of the budgeted amount. The revenue source includes the indirect cost charged to
the Special Revenue Funds, the ROTC reimbursement, the Medicaid Reimbursement, the MAC
program and the impact aid.
OTHER
• On Behalf TRS Payments – This revenue source is a non-cash transaction that the District is
required to record on its books. The State of Texas and the Governmental Accounting Standards
Board, Statement No. 24 mandates this requirement. This amount constitutes the amount of
retirement payments (contributions) made by the State on behalf of the District for all of its
employees. The intent of this transaction is to account for the entire cost of providing school services
in the State of Texas.
Fiscal year 2004-2005: The projected amount for this year is $5,672,000. As the district finalizes
the final audit for 2003-2004, a more detailed projection will be presented to the Board to amend the
budget.
Fiscal year 2003-2004: The projected amount of revenues and expenditures to be recorded for this
year is $5,298,215.
DEBT SERVICE FUND
LOCAL REVENUES
• Taxes
Property Taxes: Total assessed valuation is $1,492,399,445 with a total current tax of $1.5027. The
District levied $21,394,087 in fiscal year 03-04. The maintenance and operation rate was $1.3229
and the debt service rate was $0.1798.
Fiscal year 2004-2005: The District will budget 92% of the estimated tax levy. It is anticipated that
the district will experience growth in new construction and reappraisals. The proposed tax rate will
105

increase four cents to$1.4741 (M&O 1.32291 and I&S .1512) for a total estimated tax collection of
$22,472,904 (M&O $20,155,170 and I&S $2,317,734).
Fiscal year 2003-2004: The District budgeted 92% of the tax levy, and it estimated to collect
$19,000,000 for the General Fund and $2,613,432 for the Debt Service Fund for total collections of
$21,613,432.
Prior Year Taxes: The District budgets $85,000 or approximately .42% of the tax levy. The District
contracts with a law firm to collect prior taxes. Collections efforts by the Tax Office include mail
outs, working with the Tax Attorney to file suit on properties, and foreclosure. A 15% commission is
charged by the law firm and passed through to the taxpayers for the years that a 15% fee was
assessed.
Fiscal year 2004-2005: The District will budget approximately .36% of the estimated 03-04 levy.
Total projected collections are $85,000.
Fiscal year 2003-2004: The District budgeted approximately .44% of the tax levy, and it estimates
that the Tax Office will collect $94,878 budgeted amount.
• Other Revenues Related to Taxes (Penalty & Interest)
Fiscal year 2004-2005: The District is projecting a decrease in these collections below the 03-04
fiscal year. Expected collections for this year are $70,000.
Fiscal year 2003-2004: The District estimates to collect the amounts budgeted for penalties, interest,
tax certificates and attorney fees. Total collections are expected to be $98,809.
• Interest Earnings
Fiscal year 2004-2005: The District expects to continue to invest all of its available cash into liquid
transactions. The District will continue placing short-term cash balances in the TASB Investment
Pools, MBIA and the bank account, and its projects to utilize these funds to maximize its returns.
Total interest earnings of $65,500 or a decrease of 67% over last year’s budget is due to low interest
rates in the economy and no increase is projected.
Fiscal year 2003-2004: The District continues to invest all available cash into secure liquid
transactions. The District currently invests funds in U.S. Agency securities with maturities varying
from 30 to 180 days. Any cash not available for extended investments is placed in the TASB
Investment Pool, MBIA and the bank account, and is withdrawn as needed. The District expects to
collect $110,416 of the budgeted amount of $200,000 in interest for this fiscal year.
STATE REVENUES
• State Aid IFA
Fiscal year 2004-2005: The District estimates $10,210,714 for this revenue source. There will be a
slight decrease projected for the next fiscal year due to a reduction in debt service requests.
Fiscal year 2003-2004: The District budgeted $10,615,884 for this fiscal year, and is expected to
collect 101.2% or $10,747,562 of this budgeted amount. The revenue source is the State of Texas and
it is based on the State Legislative Payment Estimate.
106

MAJOR REVENUE ASSUMPTIONS
At the heart of the 2004-2005 budget process are the assumptions of fund balance, sources of revenues,
and expenditure projections, such as salary increases and fixed and variable costs. The Division of
Finance prepares annual budgets to forecast the financial picture of the school district. It is imperative
that assumptions be made to accurately forecast our financial position. These assumptions are listed
below.
Taxable Value: The taxable value of property in the District will continue to increase. Fiscal year 2004-
2005 experienced an unprecedented increase of over $188 million, but projections for the next three years
will remain at a constant $40 million increase as history has shown.
Tax Rate: The Tax Rate for 2004-2005 decreased by 3 cents to a total tax rate of $1.47 per $100
valuation; however, it is projected to increase from 2 to 3 cents per year in order to cover the future year
appropriations.
Tax Collections Rate: The tax collections ratio will continue to be conservatively projected at 92%.
However, our goal for fiscal year 2004-2005 and the next three years is to meet or exceed 96%.
Average Daily Attendance (ADA): ADA will be conservatively projected at 22,000 students for fiscal
year 2004-2005 in calculating our revenue estimates and for the next three years. The following chart
presents a trend in ADA for the past three years actual, current, and projected.
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
Average Daily Attendance 20,929 21,495 22,013 22,160 22,000
Cost per WADA: Cost per WADA is projected to increase over the next three years. The following
chart presents the cost per WADA for the three prior years actual, current estimated and projected budget
years.
ACTUAL ACTUAL ACTUAL ESTIMATED PROJECTED
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
Cost per WADA $3,441 $3,873 $3,421 $3,518 $4,183
WADA Contracts: WADA contracts are expected to decrease over the next three years due to an
increase in cost per WADA. Therefore, for fiscal year 2004-2005, we recommended to designate
$3,000,000 from fund balance for risk of loss of WADA partner contracts.
Fund Balance: The General Operating Fund balance is projected to decrease for the current fiscal year
2004-2005.
107

The Division of Finance prepares annual budgets to forecast the financial picture of the school district.
Monthly updates are prepared in the format on unaudited financial statements to monitor the district's
financial position. These monthly updates include the following:
Revenue Updates
• Federal Funds Updates
• State Funds Updates
• Partnerships
• Grants Update
• Tax Collections Updates
Expenditure Updates
• Administrative Cost Ratio
• Fund Balance Status
• Health Insurance and other Benefits Update
• Payroll Update
Operational Reports
• Operational Reports
• Child Nutrition Program
• Transportation
• Warehousing
• Maintenance
• Construction
TRENDS AND FORECASTS
The District's General Fund, which includes the Child Nutrition Program Fund, Athletics Fund, and the
General Operating Fund, historical and projected revenues and expenditures and changes in Fund Balance
are as follows:
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Revenues $ 130,622,010 $ 145,459,030 $ 149,722,148 $ 167,194,782 $ 167,848,761
Expenditures
Excess/(Deficiency) of Revenues
124,692,376 133,713,500 144,198,299 162,885,654 165,116,781
Over/(Under) Expenditures 5,929,634 11,745,530 5,523,849 4,309,128 2,731,980
Other Financing Sources (Uses) (3,710,127) (2,953,137) (6,838,686) (7,296,218) (7,220,728)
Net Changes in Fund Balances 2,219,507 8,792,393 (1,314,837) (2,987,090) (4,488,748)
Fund Balance, Beginning 14,241,418 17,814,246 26,914,135 25,599,298 22,612,208
Reserve for Designated Fund Balance -
-
-
- 3,000,000
Adjustment to Fund Balance 1,353,321 307,496
-
-
-
Fund Balance, Ending $ 17,814,246 $ 26,914,135 $ 25,599,298 $ 22,612,208 $ 15,123,460
108

Financial Forecast
The five year financial forecast for the General Fund is updated annually to reflect the impact of the approved
2004-2005 fiscal year budget on the district's future financial condition. The most recent forecast was provided
to the Board as part of the 2000-2005 Strategic Plan and updated in the 2004-2005 budget.
2005-2006 2006-2007 2007-2008
PROPOSED PROPOSED PROPOSED
Revenues $ 176,241,199 $ 191,818,585 $ 201,409,514
Expenditures
Excess/(Deficiency) of Revenues
173,372,620 182,041,251 191,143,314
Over/(Under) Expenditures 2,868,579 9,777,333 10,266,200
Other Financing Sources (Uses) (7,581,764) (7,960,852) (8,358,895)
Net Changes in Fund Balances (4,713,185) 1,816,481 1,907,305
Fund Balance, Beginning 15,123,460 10,410,275 12,226,756
Fund Balance, Ending $ 10,410,275 $ 12,226,756 $ 14,134,062
The projections over the next three years of the strategic plan include a 5% increase for the next biennium
after 2004. Funding formulas due to legislative sessions are not set in advance; however, given the history
of formulas and levels of expenditures experienced by the district, these levels are attainable.
Development of the Financial Forecast
The objective of the financial forecast is to provide a framework for evaluating the district financial
condition as a basis for decision making during the year keeping in mind the short term and long term
impact of decisions.
Decision in 2004-2005 Affecting Future Condition
The District's decision making process for LISD involves many stakeholders and it starts in early
November with the program managers and director that oversee the different grants and programs. Other
individuals involved at this early stage include the Human Resources Staff who develop staffing formulas
to be applied to the different programs.
The principals and department directors evaluate their programs and recommend to the Finance Office the
funding priorities for their programs and departments. The funding requests are evaluated by the
Superintendent's Office and the Board of Trustees and approved for implementation for the new budget
year.
109

LAREDO INDEPENDENT SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL OPERATING FUND
PROJECTIONS FOR THE FISCAL YEARS ENDING 2005-2006 THROUGH 2007-2008
2005-2006 2006-2007 2007-2008
PROJECTED PROJECTED PROJECTED
Revenues
Local Sources $ 28,412,916 $ 29,833,562 $ 31,325,240
State Sources 135,306,508 148,837,159 156,279,017
Federal Sources 958,650 1,006,583 1,056,912
Total Revenues
Expenditures by Function
164,678,074
179,677,303
188,661,168
Instruction 94,868,163
99,611,571
104,592,149
Instructional Resources and Media Services 4,271,188
4,484,747
4,708,985
Curriculum Devpt. and Instructional Staff Devpt. 1,791,767
1,881,356
1,975,423
Instructional Leadership 2,587,059
2,716,412
2,852,233
School Leadership 10,977,660
11,526,543
12,102,870
Guidance, Counseling, and Evaluation Services 6,961,296
7,309,361
7,674,829
Social Work Services 1,601,887
1,681,982
1,766,081
Health Services 1,697,203
1,782,063
1,871,167
Student (Pupil) Transportation 3,623,949
3,805,146
3,995,404
Cocurricular/Extracurricular Activities 2,567,614
2,695,995
2,830,795
General Administration 6,638,985
6,970,934
7,319,481
Plant Maintenance and Operations 17,452,116
18,324,722
19,240,958
Security and Monitoring Services 2,539,429
2,666,401
2,799,721
Data Processing Services 2,671,563
2,805,141
2,945,399
Community Services 31,864
33,458
35,130
Debt Service 78,750
82,688
86,822
Juvenile Justice Alternative Education Program 210,000
220,500
231,525
Total Expenditures 160,570,495
168,599,020
177,028,971
Excess/(Deficiency) of Revenues Over/(Under) Expenditures
Other Financing Sources (Uses)
4,107,579
Transfers in 165,480
Transfers out (8,461,244)
Total Other Financing Sources (Uses) (8,295,764)
Net Changes in Fund Balances (4,188,185)
Fund Balance, Beginning 11,858,509
11,078,283
173,754
(8,884,307)
(8,710,553)
2,367,731
7,670,324
11,632,198
182,442
(9,328,522)
(9,146,080)
2,486,117
10,038,054
Fund Balance, Ending $ 7,670,324 $ 10,038,054 $
12,524,172
110

LAREDO INDEPENDENT SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - CHILD NUTRITION PROGRAM FUND
PROJECTIONS FOR THE FISCAL YEARS ENDING 2005-2006 THROUGH 2007-2008
2005-2006 2006-2007 2007-2008
PROJECTED PROJECTED PROJECTED
Revenues
Local Sources $ 259,875 $ 272,869 $ 286,512
State Sources 115,500 121,275 127,339
Federal Sources 10,967,250 11,515,613 12,091,393
Total Revenues 11,342,625
11,909,756
12,505,244
Expenditures by Function
Food Services 10,826,025
Plant Maintenance and Operations 212,100
Security and Monitoring Services 15,750
Debt Service 813,750
Total Expenditures 11,867,625
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (525,000)
Net Changes in Fund Balances (525,000)
Fund Balance, Beginning 3,264,951
11,367,326
222,705
16,538
854,438
12,461,006
(551,250)
(551,250)
2,739,951
11,935,693
233,840
17,364
897,159
13,084,057
(578,813)
(578,813)
2,188,701
Fund Balance, Ending $ 2,739,951 $ 2,188,701 $
1,609,889
111

LAREDO INDEPENDENT SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ATHLETICS FUND
PROJECTIONS FOR THE FISCAL YEARS ENDING 2005-2006 THROUGH 2007-2008
2005-2006 2006-2007 2007-2008
PROJECTED PROJECTED PROJECTED
Revenues
Local Sources $ 220,500 $ 231,525 $ 243,101
State Sources - - -
Federal Sources - - -
Total Revenues 220,500
231,525
243,101
Expenditures by Function
Cocurricular/Extracurricular Activities 934,500
Total Expenditures 934,500
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (714,000)
Other Financing Sources (Uses)
Transfers in 714,000
Total Other Financing Sources (Uses) 714,000
Net Changes in Fund Balances -
Fund Balance, Beginning -
981,225
981,225
(749,700)
749,700
749,700
-
1,030,286
1,030,286
(787,185)
787,185
787,185
Fund Balance, Ending $ - $ - $
-
-
112
-
-

LAREDO INDEPENDENT SCHOOL DISTRICT
COMBINED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS
PROJECTIONS FOR THE FISCAL YEARS ENDING 2005-2006 THROUGH 2007-2008
2005-2006 2006-2007 2007-2008
PROJECTED PROJECTED PROJECTED
Revenues
Local Sources $ 159,467 $ 167,440 $ 175,812
State Sources 9,847,091 10,339,446 10,856,418
Federal Sources 28,840,404 30,282,424 31,796,545
Total Revenues
Expenditures by Function
38,846,962 40,789,310 42,828,776
Instruction 31,972,439 33,571,061
35,249,614
Instructional Resources and Media Services 417,382 438,251
460,164
Curriculum Devpt. and Instructional Staff Devpt. 4,082,133 4,286,240
4,500,552
Instructional Leadership 1,788,565 1,877,993
1,971,893
School Leadership 71,959 75,557
79,335
Guidance, Counseling, and Evaluation Services 1,042,647 1,094,779
1,149,518
Social Work Services 194,687 204,421
214,642
Health Services 1,150,582 1,208,111
1,268,517
Student (Pupil) Transportation 23,306 24,471
25,695
Food Services 290,850 305,393
320,662
Cocurricular/Extracurricular Activities - -
-
General Administration 26,250 27,563
28,941
Plant Maintenance and Operations 47,040 49,392
51,862
Security and Monitoring Services 26,212 27,523
28,899
Data Processing Services 1,158,169 1,216,077
1,276,881
Community Services 941,878 988,972
1,038,420
Facilities Acquisition and Construction 63,000 66,150
69,458
Intergovernmental Charges - -
-
Total Expenditures 43,297,099
45,461,954
47,735,052
Excess/(Deficiency) of Revenues Over/(Under) Expenditures
Other Financing Sources (Uses)
(4,450,137)
Transfers in 4,313,060
Transfers out (165,480)
Total Other Financing Sources (Uses) 4,478,540
Net Changes in Fund Balances 28,403
Fund Balance, Beginning
Adjustment to Fund Balance
1,624,036
(4,672,644)
4,528,713
(173,754)
4,702,467
29,823
1,652,439
(4,906,276)
4,755,149
(182,442)
4,937,590
31,314
1,682,262
Fund Balance, Ending $ 1,652,439 $ 1,682,262 $
1,713,576
113

LAREDO INDEPENDENT SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DEBT SERVICE FUND
PROJECTIONS FOR THE FISCAL YEARS ENDING 2005-2006 THROUGH 2007-2008
2005-2006 2006-2007 2007-2008
PROJECTED PROJECTED PROJECTED
Revenues
Local Sources $ 2,575,896 $ 2,704,690 $ 2,839,925
State Sources 10,721,250 11,257,312 11,820,178
Federal Sources - - -
Total Revenues 13,297,145 13,962,003 14,660,103
Expenditures by Function
Debt Service 15,676,239
Total Expenditures 15,676,239
Excess/(Deficiency) of Revenues Over/(Under) Expenditures (2,379,093)
Other Financing Sources (Uses)
Transfers in 3,434,185
Total Other Financing Sources (Uses) 3,434,185
Net Changes in Fund Balances 1,055,091
Fund Balance, Beginning 7,780,944
16,460,050
16,460,050
(2,498,048)
3,605,894
3,605,894
1,107,846
8,836,035
17,283,053
17,283,053
(2,622,950)
3,786,189
3,786,189
1,163,238
9,943,881
Fund Balance, Ending $ 8,836,035 $ 9,943,881 $
11,107,120
114

Tax Year
(1)
Real Property Personal Property
Appraised & Exemptions CAP Taxable Appraised & Exemptions CAP Taxable
Fiscal Year Assessed Value (2) (3) LOSS (6) Value Assessed Value (3) LOSS (6) Value
1995 1995-1996 1,426,728,455 351,683,195 N/A 1,075,045,260 208,340,636 0 N/A 208,340,636
1996 1996-1997 1,515,992,302 360,060,123 N/A 1,155,932,179 211,848,890 0 N/A 211,848,890
1997 (5) 1997-1998 1,542,060,098 488,768,529 N/A 1,053,291,569 215,709,566 0 N/A 215,709,566
1998 1998-1999 1,599,017,395 504,850,409 278,180 1,094,166,986 219,186,158 0 0 219,186,158
1999 1999-2000 1,665,964,331 561,939,788 330,150 1,104,024,543 228,116,930 0 0 228,116,930
2000 2000-2001 1,681,814,695 568,566,923 36,006 1,113,211,766 247,828,421 0 0 247,828,421
2001 2001-2002 1,723,343,398 592,479,666 73,521 1,130,790,211 256,727,464 0 0 256,727,464
2002 2002-2003 2,055,489,803 624,693,945 104,106 1,430,691,752 258,875,299 0 0 258,875,299
2003 2003-2004 1,897,272,357 675,624,975 85,267 1,221,562,115 270,837,330 0 0 270,837,330
2004 2004-2005 1,967,477,564 554,430,833 3,658,759 1,409,387,972 271,781,800 0 0 271,781,800
Tax Year
(1)
Webb County Appraisal District Webb County Appraisal District
Certified Control Total Values
Certified Exemption Values
Appraised & Exemptions CAP Taxable Partial Exemptions CAP Totally
Fiscal Year Assessed Value (2) (3) LOSS (6) Value Exemptions (3) LOSS (6) Exempt Values
1995 1995-1996 1,635,069,091 351,683,195 N/A 1,283,385,896 107,395,990 2,445,810 N/A 241,841,395
1996 1996-1997 1,727,841,192 360,060,123 N/A 1,367,781,069 112,274,575 2,621,420 N/A 245,164,128
1997 (5) 1997-1998 1,757,769,664 488,768,529 N/A 1,269,001,135 222,012,461 2,619,930 N/A 264,136,138
1998 1998-1999 1,818,203,553 504,572,229 278,180 1,313,353,144 228,974,591 2,840,790 278,180 272,756,848
1999 1999-2000 1,891,246,886 561,609,638 330,150 1,329,307,098 230,843,843 2,839,470 330,150 327,926,325
2000 (7) 2000-2001 1,928,133,696 568,566,923 36,006 1,359,530,767 234,640,748 2,869,060 36,006 331,057,115
2001 2001-2001 1,983,673,302 592,479,666 73,521 1,391,120,115 232,622,874 2,868,530 73,521 356,988,262
2002 2002-2003 2,055,489,803 624,693,945 104,106 1,430,691,752 231,629,792 2,957,340 104,106 393,168,259
2003 2003-2004 2,168,109,687 675,624,975 85,267 1,492,399,445 227,742,357 2,958,140 85,267 447,882,618
2004 2004-2005 2,239,259,364 554,430,833 3,658,759 1,681,169,772 218,594,211 2,480,610 3,658,759 335,836,622
Notes:
(1) The tax year starts on October 1 and ends on September 30 of the following year.
(2) Includes all taxable values plus all partial exemptions plus agricultural value lost and totally exempt values.
(3) Includes all partial exemptions, totally exempt values and agricultural value lost.
(4)Totally exempt property was not required to be part of the certified values.
(5) Beginning with tax year 1997,the legistature enacted a law allowinng senior citizens over '65 to be granted a prorated amount of the o'65 exemption
from date qualified to end of tax year.
Beginning with tax year 1997,the legistature enacted a law increasing the homestead amount from $5,000 to $15,000 .
(6) Beginning with tax year 1998,the legistature enacted a law limiting the increase of property value to 10% per year from its last appraisal.
(7) In tax year 2000 the Webb County Appriasal District included by error the "non-certified" values. Total were adjusted to reflect only the actual
"certified values".
Source: LISD Tax Office
APPRAISAL ROLL AND PROPERTY VALUES
115

PROPERTY TAX RATES AND TAX LEVIES COMPARISON
Property Tax Rates
Laredo United Laredo City Webb Cty
Tax Fiscal Independent Independent Community of and
Year Year School District School District College Laredo Road/Bridge
1995 1995-1996 1.16520 1.38280 0.15986 0.55160 0.349500
1996 1996-1997 1.21500 1.38280 0.15290 0.52677 0.366378
1997 1997-1998 1.18500 1.37909 0.15660 0.53993 0.389952
1998 1998-1999 1.22500 1.41409 0.15800 0.53993 0.389952
1999 1999-2000 1.32600 1.43848 0.16420 0.56922 0.535531
2000 2000-2001 1.38600 1.42687 0.17000 0.57636 0.454952
2001 2001-2002 1.42600 1.42687 0.21665 0.57636 0.445223
2002 2002-2003 1.50271 1.47687 0.22650 0.63053 0.457923
2003 2003-2004 1.50271 1.47687 0.23600 0.64176 0.472022
2004 2004-2005 1.47411 1.52687 0.23600 0.63700 0.437923
Original Tax Levies
Laredo United Laredo City Webb Cty
Tax Fiscal Independent Independent Community of and
Year Year School District School District College Laredo Road/Bridge
1995 1995-1996 14,134,734 38,000,660 5,328,054 16,464,305 15,816,123
1996 1996-1997 15,597,657 39,451,743 5,676,550 19,090,616 17,015,633
1997 1997-1998 14,295,066 41,025,925 6,085,735 20,550,142 19,133,916
1998 1998-1999 15,224,088 44,271,136 6,568,987 21,995,250 20,194,005
1999 1999-2000 16,697,681 47,253,707 7,329,145 24,784,224 22,862,130
2000 2000-2001 17,854,904 51,042,026 8,185,875 27,165,182 26,098,416
2001 2001-2002 18,828,677 57,959,460 11,215,837 29,221,694 28,877,392
2002 2002-2003 20,378,959 66,951,115 12,892,422 35,010,831 33,424,545
2003 2003-2004 21,344,510 72,156,593 14,540,002 38,455,159 35,073,016
2004 2004-2005 24,426,783 83,821,422 16,320,700 43,209,681 38,284,552
Notes:
1. The Webb County Education District was in existence only for tax years 1991 and 1992.
2. The Property Tax Code was enacted by the 66th Texas Legislature in 1979.
3. Appraisal districts began appraisal of property with the 1982 tax year.
4. All property must be assessed at 100% of appraised value. Assessment ratios are prohibited.
Source: LISD Tax Office
116

Original Early Net Supplement Adjusted Current Year Percent of
Tax Fiscal Tax Tax Payment & Adjustments Total Tax Tax Current Taxes
Year Year Rate [1] Levy Discounts To Tax Levy Levy [2] Collections [3] Collected
1994 1994-1995 1.100200 12,600,941 (205,812) (77,241) 12,317,888 11,280,756 91.58%
1995 1995-1996 1.165200 14,134,734 (226,384) (106,879) 13,801,471 12,455,873 90.25%
1996 1996-1997 1.215000 15,597,657 (240,764) (33,551) 15,323,342 14,270,245 93.13%
1997 1997-1998 1.185000 14,295,066 0 (128,997) 14,166,069 13,559,076 95.72%
1998 1998-1999 1.225000 15,224,088 0 (80,970) 15,143,118 14,312,047 94.51%
1999 1999-2000 1.326000 16,697,681 0 (145,622) 16,552,059 15,677,007 94.71%
2000 2000-2001 1.386000 17,854,904 0 (16,234) 17,854,904 16,985,143 95.13%
2001 2001-2002 1.426000 18,828,677 0 (69,678) 18,758,999 17,997,443 96.00%
2002 2002-2003 1.502714 20,378,959 0 (48,357) 20,330,602 19,517,103 96.00%
2003 2003-2004 1.502714 21,344,510 0 538,919 21,883,429 21,065,822 96.26%
2004 2004-2005 1.474110 24,426,783 0 0 24,426,783 0 0
Notes:
1. Tax rates are at 100% of assessed value.
2. Tax Levy has been adjusted to account for supplements, adjustments and for discounts.
3. 2004 Tax Collections have not begun for this tax year.
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
Source: LISD Tax Office
LISD PROPERTY TAX RATES AND TAX LEVIES
Original Tax Levy
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
117

Original Total Tax Percent of Total Levy Bal.
Tax Fiscal Tax Tax Collections Tax Collections As of
Year Year Rate (1) Levy (2) as of 9-30-04 To Tax Levy as of 9-30-04
1994 1994-1995 1.100200 12,600,941 12,448,511 98.79% 152,430
1995 1995-1996 1.165200 14,134,734 13,954,246 98.72% 180,488
1996 1996-1997 1.215000 15,597,657 15,425,410 98.90% 172,247
1997 1997-1998 1.185000 14,295,066 14,168,344 99.11% 126,722
1998 1998-1999 1.225000 15,224,088 15,080,106 99.05% 143,982
1999 1999-2000 1.326050 16,697,681 16,528,771 98.99% 168,910
2000 2000-2001 1.386000 17,854,904 17,619,519 98.68% 235,385
2001 2001-2002 1.426000 18,828,677 18,535,530 98.61% 293,147
2002 2002-2003 1.502714 20,378,959 19,900,444 97.82% 478,515
2003 2003-2004 1.502714 21,344,510 20,490,730 96.00% 857,798
2004 (3) 2004-2005 1.474110 24,426,783 0 0.00% 24,426,783
Notes:
1. Tax rates are at 100% of assessed value.
2. Original tax levy has not been adjusted for supplements, adjustments nor discounts.
3. 2004 Tax Collections have not begun for this tax year
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
Source: LISD Tax Office
PROPERTY TAX LEVIES AND COLLECTIONS
Total Tax Collections as of 9-30-04
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
118

MILLIONS
BILLIONS
-
25
20
15
10
5
1.5
9.2
1.8
2.3
10.7 10.9
CURRENT TAX COLLECTIONS
2.5
12.2
1.4
15.1
1.4
1.4
2.4
2.6
2.3
16.5 17.4 17.8 19.0 20.2
1995 1996 1997 1998 1999 2000 2001 2002 2003 (1) 2004 (1)
I&S 1,518,507 1,759,768 2,312,601 2,502,927 1,380,957 1,366,311 1,385,293 2,391,480 2,613,432 2,317,734
M&O 9,190,284 10,696,155 10,904,019 12,248,141 15,146,614 16,484,172 17,416,882 17,790,556 19,000,000 20,155,170
1) Tax collections for 2003 & 2004 are estimated amounts.
2) M&O represents the Maintenance and Operations rate for the district and I&S represents the Interest and
Sinking for outstanding debt.
1.80
1.60
1.40
1.20
1.00
0.80
0.60
0.40
0.20
-
1.28
CERTIFIED NET TAXABLE VALUES
(ASSESSED VALUE MINUS TOTAL EXEMPTIONS)
1.35 1.31 1.33 1.36 1.39 1.43
1.27
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
1) Tax Year starts on October 1 and ends on September 30 of the following year.
2) This is the Tax Appraisal District's Preliminary Value for 2004*
Source: LISD Financial Management Department
1.49
1.68
119

ANALYSIS OF THE BUDGET’S TAX EFFECT ON TAXPAYERS
TAX YEAR 2000 2001 2002 2003 2004
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
FISCAL YEAR ACTUAL ACTUAL ACTUAL PROJECTED PROPOSED
Avg. Market Value $ 47,120 $ 49,347 $ 51,342 $ 54,836 $ 55,976
Avg. Appraised Value 47,120
Less: State Exemption 15,000
Taxable Value 32,120
49,347
15,000
34,347
51,342
15,000
36,342
54,836
15,000
39,836
55,976
15,000
40,976
Property Tax Rate 1.38600 1.42600 1.50271 1.50271 1.47411
Property Tax Due 445.18
489.79
546.12
598.62
604.03
Increase (Decrease) $ 44.61 $ 56.33 $ 52.50 $ 5.41
Although the property tax rate for Laredo ISD decreased by almost 3 cents, the overall effect of this
year’s tax assessment was an average increase of $5.41, due to an increase in average market values of
property, as shown in the above chart.
The cost of this year’s average increase in taxes for a typical homeowner is $5.41, compared to:
~ $5.00 $13.50 - $32.25 $7.25
McDonalds Value Meal Laredo Bucks Hockey Ticket Movie Tickets
120

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES
PERCENT OVERLAPPING
TAXING JURISDICTION GROSS DEBT APPLICABLE FUNDED DEBT
City of Laredo $190,860,000 18.13% $34,602,918
County of Webb $74,672,645 42.00% $31,362,511
Laredo Community College $79,418,373 22.78% $18,091,505
Total $84,056,934
Laredo Independent School District $242,562,671 100.00% $242,562,671
Total Direct and Overlapping Debt $326,619,605
121

FISCAL
YEAR
OUTSTANDING BONDS OUTSTANDING LOANS
TOTAL
DEBT SERVICE
31-AUG PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL REQUIREMENTS
2005 6,695,000
2006 4,723,013
2007 4,746,379
2008 4,855,000
2009 5,105,000
2010 5,365,000
2011 5,585,000
2012 5,820,000
2013 6,070,000
2014 6,350,000
2015 6,670,000
2016 4,030,573
2017 4,108,573
2018 4,205,764
2019 7,535,000
2020 7,940,000
2021 8,335,000
2022 8,795,000
2023 9,260,000
2024 9,750,000
2025 4,890,000
130,834,301
OUTSTANDING DEBT AMORTIZATION SCHEDULE
FOR THE YEAR ENDED AUGUST 31, 2005
6,450,780
8,367,980
6,972,114
5,742,943
5,486,236
5,219,061
4,978,441
4,724,591
4,458,266
4,165,300
3,823,988
6,459,902
6,374,740
6,276,517
2,936,844
2,526,963
2,109,413
1,670,988
1,219,800
744,738
244,500
90,954,103
13,145,780
13,090,993
11,718,493
10,597,943
10,591,236
10,584,061
10,563,441
10,544,591
10,528,266
10,515,300
10,493,988
10,490,475
10,483,313
10,482,281
10,471,844
10,466,963
10,444,413
10,465,988
10,479,800
10,494,738
5,134,500
221,788,404
970,000
1,010,000
505,000
530,000
-
-
-
8,000,000
8,000,000
-
-
-
-
-
-
-
-
-
-
-
-
19,015,000
302,470
261,475
215,355
189,169
175,760
175,760
175,760
175,760
87,760
-
-
-
-
-
-
-
-
-
-
-
-
1,759,268
1,272,470
1,271,475
720,355
719,169
175,760
175,760
175,760
8,175,760
8,087,760
-
-
-
-
-
-
-
-
-
-
-
-
20,774,268
14,418,250
14,362,468
12,438,847
11,317,112
10,766,996
10,759,821
10,739,201
18,720,351
18,616,026
10,515,300
10,493,988
10,490,475
10,483,313
10,482,281
10,471,844
10,466,963
10,444,413
10,465,988
10,479,800
10,494,738
5,134,500
242,562,672
122

FISCAL
OUTSTANDING BONDS
YEAR SERIES 1993 SERIES 1999 SERIES 2001 SERIES 2002
31-AUG Principal Interest Principal Interest Principal Interest Principal Interest
2005 - - 1,785,000 2,110,413 2,500,000 4,295,180 2,410,000 45,188
2006 318,013 2,156,987 1,900,000 2,003,313 2,505,000 4,207,680 - -
2007 121,379 988,622 2,020,000 1,876,013 2,605,000 4,107,480 - -
2008 - - 2,150,000 1,739,663 2,705,000 4,003,280 - -
2009 - - 2,290,000 1,594,538 2,815,000 3,891,699 - -
2010 - - - 1,439,963 5,365,000 3,779,099 - -
2011 - - - 1,439,963 5,585,000 3,538,479 - -
2012 - - - 1,439,963 5,820,000 3,284,629 - -
2013 - - - 1,439,963 6,070,000 3,018,304 - -
2014 - - - 1,439,963 6,350,000 2,725,338 - -
2015 - - - 1,439,963 6,670,000 2,384,025 - -
2016 - - - 1,439,963 4,030,573 5,019,939 - -
2017 - - - 1,439,963 4,108,573 4,934,777 - -
2018 - - - 1,439,963 4,205,764 4,836,555 - -
2019 - - 3,900,000 1,439,963 3,635,000 1,496,881 - -
2020 - - 4,110,000 1,225,463 3,830,000 1,301,500 - -
2021 - - 4,335,000 999,413 4,000,000 1,110,000 - -
2022 - - 4,575,000 760,988 4,220,000 910,000 - -
2023 - - 4,825,000 520,800 4,435,000 699,000 - -
2024 - - 5,095,000 267,488 4,655,000 477,250 - -
2025 - - - - 4,890,000 244,500 - -
439,391 3,145,609 36,985,000 27,497,713 90,999,910 60,265,594 2,410,000 45,188
FISCAL
OUTSTANDING LOANS
YEAR PPFCO SERIES 1998-A PPFCO SERIES 2001 PPFCO SERIES 2003 QZAB BONDS #1
QZAB BONDS #2
31-AUG Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest
2005 460,000 88,297 510,000 38,413 775,000 76,520
- 88,000
- 87,760
2006 480,000 64,515 530,000 21,200 795,000 61,020
- 88,000
- 87,760
2007 505,000 39,595 - - 810,000 43,530
- 88,000
- 87,760
2008 530,000 13,409 - - 830,000 24,900
- 88,000
- 87,760
2009 - - - - - - - 88,000
- 87,760
2010 - - - - - - - 88,000
- 87,760
2011 - - - - - - - 88,000
- 87,760
2012 - - - - - - 8,000,000 88,000
- 87,760
2013 - - - - - - - - 8,000,000 87,760
2014 - - - - - - - - - -
2015 - - - - - - - - - -
2016 - - - - - - - - - -
2017 - - - - - - - - - -
2018 - - - - - - - - - -
2019 - - - - - - - - - -
2020 - - - - - - - - - -
2021 - - - - - - - - - -
2022 - - - - - - - - - -
2023 - - - - - - - - - -
2024 - - - - - - - - - -
2025 - - - - - - - - - -
1,975,000 205,816 1,040,000 59,613 3,210,000 205,970 8,000,000 704,000 8,000,000 789,840
123

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
GENERAL BONDED DEBT TO TOTAL EXPENDITURES (1)
Year Ended Debt Service Expenditures Total General Ratio of Debt Service
August 31 Principal Interest (2) Total Expenditures to General Expenditures
1995 1,365,000 979,783 2,344,783 119,530,529 1.96%
1996 1,450,000 902,900 2,352,900 118,468,733 1.99%
1997 1,497,937 858,651 2,356,588 125,802,557 1.87%
1998 1,585,000 779,623 2,364,623 133,411,848 1.77%
1999 1,710,000 682,143 2,392,143 154,428,792 1.55%
2000 3,445,000 4,426,108 7,871,108 155,147,300 5.07%
2001 3,340,000 4,546,057 7,886,057 162,033,739 4.87%
2002 6,685,000 6,966,528 13,651,528 216,628,901 6.30%
2003 5,985,000 6,941,548 12,926,548 247,448,169 5.22%
2004 6,100,000 6,749,818 12,849,818 248,339,567
5.17%
1. Expenditures of all governmental fund types of the District are included. These consist of the General
Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Fund, & Expendable Trust Funds
2. Interest amounts shown above do not include fiscal agent or other debt service related fees
7%
6%
5%
4%
3%
2%
1%
0%
Ratio of Debt Service to General Expenditures
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
124

Ratio of Net Net Bonded
Year Average Assessd Value Gross Less Debt Net Bonded Debt Debt Per
Ended Daily For Operations Bonded Service Bonded To Assessed Average Daily
August 31 Attendance & Debt Service (1) Debt Funds Debt Value Attendance
1994 22,101 1,203,400,429
1995 21,995 1,283,385,896
1996 21,648 1,346,689,990
1997 21,229 1,269,001,135
1998 21,005 1,313,353,144
1999 20,975 1,329,307,098
2000 20,853 1,359,509,407
2001 20,954 1,391,120,115
2002 21,495 1,418,942,517
2003 22,013 1,492,399,445
2004 22,160 1,681,169,722
160,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
RATIO OF NET GENERAL BONDED DEBT TO
NET BONDED DEBT PER AVERAGE DAILY ATTENDANCE
21,152,708
19,989,303
18,752,941
17,457,105
12,455,000
82,745,000
79,300,000
75,960,000
148,568,392
136,720,524
130,834,301
2,370,521
1,128,125
903,074
1,254,382
1,549,994
1,969,806
2,693,244
2,956,865
2,582,073
4,557,512
6,776,095
1. Assessed valuation after adjustments to tax levy.
0
Net Bonded Debt
18,782,187
18,861,178
17,849,867
16,202,723
10,905,006
80,775,194
76,606,756
73,003,135
145,986,320
132,163,012
124,058,206
1.56% 849.83
1.47% 857.52
1.33% 824.55
1.28% 763.24
0.83% 519.16
6.08% 3,851.02
5.63% 3,673.66
5.25% 3,483.97
10.29% 6,791.64
8.86% 6,003.86
7.38% 5,598.29
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
125

LAREDO INDEPENDENT SCHOOL DISTRICT
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
FUNCTION 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
126,452,560
115,157,386
100,278,509
93,506,287
93,565,598
88,855,667
83,383,699
78,449,877
77,202,717
Instr & Related Services 72,314,612
13,813,545
12,977,038
11,638,666
10,729,229
10,461,998
10,916,864
10,978,086
10,252,438
7,897,626
Instr & School Leadership 9,727,721
27,810,493
26,448,660
23,167,073
21,686,609
19,766,451
20,228,865
11,792,614
10,260,559
9,670,507
Supp Serv - Student (2&4) 10,134,616
6,230,204
5,908,368
4,967,619
4,638,056
4,007,453
4,369,011
4,123,578
4,198,490
4,121,629
Admin. Supp Services 3,730,458
21,128,988
18,043,254
16,202,077
14,882,475
14,733,117
18,119,296
15,140,333
15,137,545
14,733,580
Supp Serv-Nonstudent 14,890,471
715,187
783,457
694,253
674,507
704,777
647,398
650,003
648,454
595,860
Ancillary Services 583,779
15,393,626
14,693,175
20,475,728
10,096,159
10,327,508
4,864,834
2,905,324
2,574,025
2,769,572
Debt Service 3,071,264
36,548,289
48,771,194
39,542,652
5,704,033
1,534,807
6,218,452
4,237,103
4,221,858
1,477,242
Capital Outlay 5,077,608
246,675
311,938
269,543
152,257
45,591
208,405
201,108
59,311
-
Intergover Charges (3) -
248,339,567
243,094,470
217,236,120
162,069,612
155,147,300
154,428,792
133,411,848
125,802,557
118,468,733
TOTAL 119,530,529
General Governmental Expenditures by Function
NOTES:
260,000,000
240,000,000
220,000,000
(1) Expenditures of all governmental fund types of the District are included. These consist of the
General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Expendable Trust
Funds.
200,000,000
180,000,000
(2) Prior to fiscal year 1993, the Food Service Program was accounted for as a General fund Type.
Beginning in fiscal year 1993, the Food Service Program is accounted for as a Proprietary Fund.
(3) The Intergovernmental charges category was established beginning in fiscal year 1997.
160,000,000
140,000,000
(4) Beginning in year 1999, the Food Services Program will no longer be accounted for as a
Proprietary Fund. The Food Services Program is now accounted for as a General Fund.
120,000,000
100,000,000
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
126

LAREDO INDEPENDENT SCHOOL DISTRICT
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION (1) PER AVERAGE DAILY ATTENDANCE
FUNCTION 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Average Daily Attendance 21,995 21,648 21,229 21,005 20,975 20,853 20,929 21,495 22,013 22,160
Instr & Related Services $3,288 $3,566 $3,695 $3,970 $4,236 $4,487 $4,468 $4,665 $5,231 $5,706
Instr & School Leadership 442 365 483 523 520 502 513 541 590 623
Supp Serv - Student (2&4) 461 447 483 561 964 948 1,036 1,078 1,202 1,255
Admin. Supp Services 170 190 198 196 208 192 222 231 268 281
Supp Serv-Nonstudent 677 681 713 721 864 707 711 754 820 953
Ancillary Services 27 28 31 31 31 34 32 32 36 32
Debt Service 140 128 121 138 232 495 482 953 667 695
Capital Outlay 231 68 199 202 296 74 273 1,840 2,216 1,649
Intergover Charges (3) 0 0 3 10 10 2 7 13 14 11
TOTAL $5,434 $5,473 $5,926 $6,351 $7,363 $7,440 $7,744 $10,106 $11,043 $11,207
General Governmental Expenditures By Function
Per Average Daily Attendance
$12,000
$11,000
$10,000
$9,000
$8,000
NOTES
(1) Expenditures of all governmental fund types of the District are included. These consist of the
General Fund, Special Revenue Funds, Debt Service Funds,Capital Project Funds, Expendable Trust
Funds.
(2) Prior to fiscal year 1993, the Food Service Program was accounted for as a General Fund Type.
Beginning in fiscal year 1993, the Food Service Program isaccounted for as a Proprietary Fund.
(3) The Intergovernmental charges category was established beginning in fiscal year 1997.
(4) Beginning in year 1999, the Food Services Program will no longer be accounted for as a
Proprietary Fund. The Food Services Program is now accounted for as a General Fund.
$7,000
$6,000
$5,000
$4,000
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
127

LAREDO INDEPENDENT SCHOOL DISTRICT
GENERAL GOVERNMENTAL REVENUES BY SOURCE
SOURCE 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
22,355,150
-
168,905
10,648,077
434,469
33,606,601
20,844,940
-
435,118
9,852,918
443,232
31,576,208
19,517,834
-
407,063
11,024,592
387,581
31,337,070
18,548,856
-
377,096
9,911,092
576,448
29,413,492
17,297,930
-
415,807
9,003,038
456,857
27,173,632
16,357,726
-
360,188
4,007,969
472,296
21,198,179
15,816,727
-
178,087
5,806,738
730,673
22,532,225
16,320,406
30,778
118,858
2,518,806
685,422
19,674,270
13,992,214
12,630
155,404
3,163,625
899,385
18,223,258
122,196,187
109,092,109
106,606,794
97,023,045
13,854,406
13,587,353
13,376,920
6,246,279
8,258,931
8,696,250
5,445,715
5,262,434
1,840,769
8,140
146,158,433
1,902,723
882,221
134,160,656
1,577,947
100,414
127,107,790
1,147,188
1,313,909
110,992,855
96,323,829
-
5,368,792
7,391,859
446,945
109,531,425
91,312,106
-
5,246,079
1,099,783
74,308
97,732,276
87,168,383
-
5,025,706
2,430,440
30,807
94,655,336
83,017,220
-
4,619,863
2,633,978
95,978
90,367,039
87,117,974
-
4,566,046
1,917,303
76,349
93,677,672
2,118,174
19,765,473
3,359,351
452,566
10,210,858
35,906,422
2,857,882
17,524,417
2,151,434
558,422
9,459,612
32,551,767
2,058,085
12,074,656
2,038,489
446,210
9,326,711
25,944,151
2,267,996
10,931,789
1,914,291
355,866
8,468,727
23,938,669
1,806,383
13,292,758
1,902,892
403,053
7,592,391
24,997,477
2,134,419
9,793,851
1,268,969
474,270
6,738,087
20,409,596
Revenue from Local, Intermediate, & Out of State Sources
Local real & property taxes (2) 12,600,297
Local revenue -
Co-curricular, enterprising serv 151,498
Other revenue from local sources (5) 11,481,301
Revenue from intermediate sources 1,288,617
Total 25,521,713
Revenue From State Sources:
Per capita and foundation 80,046,750
Instructional Facilities Allottment -
Teacher Retirement System on Behalf (3) -
Other state programs 534,422
Other governmental agencies 63,727
Total 80,644,899
Revenue From Federal Sources:
Federally distributed 335,910
Elementary and Secondary Education Act 9,258,749
Indiviudals w/Disabilities Education Act 841,897
Vocational Education - non foundation 349,554
Other state distributed federal prog (4&6) 1,121,414
Total 11,907,524
834,725
1,724,270
8,358,632
810,060
343,575
5,227
11,241,764
399,330
9,279,077
1,063,163
442,241
24,081
11,643,287
9,658,785
881,814
362,280
458,202
11,760,411
215,671,456
198,288,631
184,389,011
164,345,016
161,702,534
139,340,051
128,830,848
121,283,073
123,661,341
TOTAL 118,074,136
General Governmental Revenues by Source
240,000,000
220,000,000
200,000,000
180,000,000
160,000,000
140,000,000
120,000,000
100,000,000
NOTES
(1) Revenues for all governmental fund types of the District are included. These consist of the General Fund, Special
Revenue Funds, Debt Service Fund, Capital Projects Fund, and ExpendableTrust Funds.
(2) In 1992 and 1993, the Webb County Education District, of which Laredo Independent School District was a member,
levied a portion of the local tax assessment. In those year, revenuereceived is recorded as revenue from intermediate
sources.
(3) Beginning in 1996, the District is required to record revenue from "On-Behalf" payments of matching teacher
retirement paid for active members of the District in accordance with GASBStatement No. 24.
(4) Prior to fiscal year 1993, the Food Service Program was accounted for as a General Fund Type. Beginning in fiscal
year 1993, the Food Service Program is accounted for as a Proprietary Funds.
(5) Includes Chapter 41 Partnerships as follows: Highland Park ISD, FY 95 & FY 96.
(6) Beginning in 1999, the Food Service Program will no longer be accounted for as a Proprietary Fund. The Food
Service Program is now accounted for as a General Fund.
(7) Beginning in FY 1998, LISD contracts with Deerpark ISD for Ch 41 Agreement.
(8) Beginning in FY 2002, LISD contracts with La Porte ISD and Texas City, Plano ISD for Ch 41 Agreement.
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
128

LAREDO INDEPENDENT SCHOOL DISTRICT
GENERAL GOVERNMENTAL REVENUES BY SOURCE - PER AVERAGE DAILY ATTENDANCE
SOURCE 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
22,160
22,013
21,495
20,929
20,853
20,975
21,005
21,229
21,648
Average Daily Attendance (1) 21,995
1,009
508
1,517
947
908
886
830
780
753
769
646
Local real & property taxes (2) 573
487
550
519
474
231
320
158
195
Other local revenue 587
1,434
1,458
1,405
1,303
1,011
1,073
927
842
Total Revenue from Local, Intermediate, & Out of State Sources 1,160
5,514
373
709
6,596
4,956
395
744
6,095
4,960
253
700
5,913
4,636
251
416
5,303
4,619
257
376
5,253
4,353
250
56
4,659
4,150
239
117
4,506
3,911
218
129
4,257
4,024
211
92
4,327
Per capita and foundation 3,639
Teacher Retirement System on Behalf (3) -
Other state programs 27
Total Revenue From State Sources (4&5) 3,667
1,620
1,479
1,207
1,144
1,199
973
554
530
543
Revenue from Federal Sources 541
9,732
9,008
8,578
7,853
7,754
6,643
6,133
5,713
5,712
TOTAL 5,368
General Governmental Expenditures By Source
Per Average Daily Attendance
10,000
9,000
8,000
7,000
6,000
5,000
4,000
NOTES
(1) Revenues for all governmental fund types of the District are included. These consist of the
General Fund, Special Revenue Funds, Debt Service Fund,Capital Projects Fund, and
Expendable Trust Funds.
(2) In 1992 and 1993, the Webb County Education District, of which Laredo Independent
School District was a member, levied a portion of the local tax assessment. In those years,
reveneus received is recorded as revenue from intermediate sources.
(3) Beginning in 1996, the District is required to record revenue from "On-Behalf" payments
of matching teacher retirement paid for active members of the District in accordance with
GASB Statement No. 24.
(4) Prior to fiscal year 1993, the Food Service Program was accounted for as a General Fund
Type. Beginning in fiscal year 1993, the Food Service Program is accounted for as a
Proprietary Funds.
(5) Beginning in 1999, the Food Service Program will no longer be accounted for as a
Proprietary Fund. The Food Service Program is now accounted for as a General Fund.
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
129

Administrative Costs by Function:
21 - Instructional Administration 1,671,929
41 - General Administration 4,201,102
Total 5,873,031
Instructional Costs by Function:
11 - Instruction 67,084,440
12 - Instructional Resources 2,832,669
13 - Curriculum & Instructional 623,426
31 - Guidance & Counseling 4,778,007
Total 75,318,543
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
ACTUAL ACTUAL ACTUAL ESTIMATED PROJECTED
2,000,711
4,560,579
6,561,290
71,681,699
3,181,528
690,791
5,033,377
80,587,395
2,060,801
5,223,259
7,284,060
76,762,034
3,298,072
449,312
5,170,987
85,680,405
1,937,852
6,306,164
8,244,016
84,033,165
3,437,306
897,498
4,995,986
93,363,955
2,353,059
6,116,058
8,469,117
85,896,259
3,867,075
1,674,794
6,379,375
97,817,503
Administrative Cost Ratio (1): 7.798% 8.142% 8.501% 8.830% 8.658%
Administrative Cost Standard (2): 11.050% 11.050% 11.050% 11.050% 11.050%
1) The administrative cost ratio for a school district is determined by dividing non-federal
operating expenditures in general administration and instructional leadership by expenditures
in instruction, instructional resources, curriculum, and guidance and counseling functions.
2) The Administrative Cost Standard is the ratio set annually by the State. For a district our size,
it is 11.05%.
12%
10%
8%
6%
4%
2%
0%
ADMINISTRATIVE COST RATIO
Comparison of LISD's Administrative Cost Ratio
with State Standard
2000-2001 2001-2002 2002-2003 2003-2004 2004-2005
LISD Ratio 7.798% 8.142% 8.501% 8.830% 8.658%
Standard 11.050% 11.050% 11.050% 11.050% 11.050%
130

LISD SUMMARY OF FTE’s BY FUND
The following schedule presents a summary of number of employees by fund. Due to a change in our
accounting system, reports for school years 2000-2001 and 2001-2002 were not able to be generated;
therefore, we are limited to presenting only three years of data. Fortunately, for the General Operating
Fund, our major fund, we do have five years of data since we had been reporting the FTE counts in the
past.
ALL FUNDS
02-03 03-04 04-05
FUND DESCRIPTION Actual Estimated Budget
101 Child Nutrition Program 271.00 285.00 306.00
199 General Operatig Fund 2,698.81 3,066.63 3,247.61
202 ESEA Title VII Part C - Emergency Immigrant Education Program 2.00 2.00 -
204 ESEA, Title IV, Part A - Safe and Drug-Free Schools and Communities Act -
3.00 3.00
211 ESEA, Title I, Part A - Improving Basic Programs 161.50 188.50 235.00
212 ESEA, Title I, Part C - Education of Migratory Children 4.00 5.00 5.00
219 ESEA, Title VII Part A - Bilingual Education 4.00 -
-
224 IDEA - Part B, Formula 35.46 52.64 55.64
244 Vocational Education - Basic Grant 8.50 7.50 7.50
262 Enhancing Education Through Technology 1.00 -
2.00
263 English Language Acquisition and Language Enhancement 3.00 23.00 23.00
283 TARGET -
0.39 0.39
286 Gear Up Grant 1.00 2.00 2.00
287 Class Size Reduction 34.00 83.00 84.00
288 National Science Foundation 1.59 -
-
394 Pregnancy, Education and Parenting Program 1.00 12.00 12.00
411 Technology Allotment 1.50 6.11 6.11
415 Kindergarten and Prekindergarten Grants 60.80 69.40 69.40
427 Parents as Teachers 1.18 -
-
435 Shared Services Arrangements - Regional Day School for the Deaf 12.00 15.00 15.00
499 Abstinence Education 5.00 2.00 2.00
699 Instructional Facilities Allotment 1.00 52.00 -
Total District Employees (All Funds) 3,308.34 3,875.17 4,075.65
131

GENERAL FUND BREAKDOWN
00-01 01-02 02-03 03-04 04-05
GENERAL FUND FTE's
ACTUAL ACTUAL ACTUAL PROJECTED BUDGET
101 Child Nutrition Program 265.00 268.00 271.00 285.00 306.00
199 General Operating Fund 2,929.47 2,923.97 2,698.81 3,066.63 3,247.61
Total General Fund Employees 3,194.47 3,191.97 2,969.81 3,351.63 3,553.61
CHILD NUTRITION PROGRAM
FUND 101
00-01 01-02 02-03 03-04 04-05
Department
ACTUAL ACTUAL ACTUAL PROJECTED BUDGET
946 Food Services 265.00 268.00 271.00 285.00 306.00
Total Fund FTE's 265.00 268.00 271.00 285.00 306.00
GENERAL OPERATING FUND
00-01 01-02 02-03 03-04 04-05
CAMPUS ACTUAL ACTUAL ACTUAL PROJECTED BUDGET
001 Martin High School 203.00 206.00 188.00 214.21 219.61
002 Nixon High School 212.00 210.50 196.75 212.89 211.89
003 Cigarroa High School 170.00 170.50 157.00 170.35 172.35
004 VMT Communications & Fine Arts 50.50 50.50 39.25 46.00 46.00
006 Pregnancy, Education, & Partening 3.00 2.00 4.50
5.00 5.00
007 F.S. Lara Academy 42.20 39.20 41.40 49.70 49.70
041 Christen Middle School 151.20 155.20 140.20 156.10 157.50
042 Lamar Middle School 137.20 136.20 121.20 145.28 145.61
043 Cigarroa Middle School 143.20 137.20 122.00 134.00 137.00
044 Memorial Middle School 71.20 72.20 65.50 74.70 76.20
101 Bruni Elementary School 42.25 45.00 39.50 49.65 50.65
102 Buenos Aires Elementary School 49.50 52.00 49.85 54.90 55.90
104 Daiches Elementary School 54.00 54.00 50.70 54.21 55.21
105 Farias Elementary School 108.36 111.36 88.01 73.65 75.65
106 Heights Elementary School 27.50 28.00 27.70 35.80 38.80
107 K. Tarver Elementary School 56.00 55.00 50.50 62.65 63.15
108 Leyendecker Elementary School 70.50 71.00 62.40 73.76 75.76
109 Macdonell Elementary School 38.50 41.00 44.10 55.66 59.86
110 C.L. Milton Elementary School 87.50 85.50 81.35 82.75 83.75
111 Alma Pierce Elementary School 99.50 95.50 78.30 87.04 89.04
112 M.S. Ryan Elementary School 78.50 84.00 74.45 81.90 84.90
115 Santa Maria Elementary School 31.50 33.50 50.35 66.51 69.01
116 Santo Nino Elementary School 80.50 81.50 67.95 81.60 82.60
119 D.D. Hachar Elementary School 40.75 41.00 37.45 49.40 52.90
120 J.C. Martin Elementary School 74.50 71.50 65.80 66.90 71.90
121 H.B. Zachry Elementary School 67.75 65.50 63.55 65.38 67.38
122 J.A. Kawas Elementary School 60.50 60.50 49.40 62.15 61.15
123 A.T. Dovalina Elementary School 46.00 47.50 45.20 54.03 56.03
124 H. Ligarde Elementary School 54.00 55.00 52.35 61.46 61.46
125 Sanchez-Ochoa Elementary School 98.25 99.50 70.10 82.40 84.40
Total Campus FTEs 2,449.36 2,457.36 2,224.81 2,510.03 2,560.36
132

00-01 01-02 02-03 03-04 04-05
DEPARTMENT ACTUAL ACTUAL ACTUAL PROJECTED BUDGET
701 Superintendent 5.00 5.00 4.00
3.00 4.00
702 Board of Education 1.00 1.00 1.00
1.00 1.00
703 Tax Office 7.00 7.00 7.00
7.00 7.00
726 Risk Management 4.00 4.00 2.00
2.00 2.00
727 Financial Management 27.00 27.00 22.00 25.00 27.00
728 Human Resources 26.00 26.00 23.00 25.00 29.00
729 Procurement Department 8.00 8.00 5.00
6.00 7.00
730 Office of Communications 5.00 5.00 4.00
3.00 5.00
731 Safety & Occup. Health - - 6.00
5.00 5.00
732 Student Services 2.00 2.00 12.00
2.00 3.00
733 Internal Auditor 3.00 2.00 3.00
4.00 4.00
735 Hearings Officer 2.00 2.00 1.00
9.00 11.00
736 Fixed Assets 4.00 4.00 4.00
4.00 13.00
737 Textbooks & Records Management 5.00 5.00 17.00
8.00 11.00
800 State Compensatory Education 4.00 2.00 -
- -
802 State Bilingual 4.00 2.00 2.00
2.00 2.00
804 Compliance - - 1.00
1.00 2.00
805 Fine Arts 2.50 1.50 1.50
- -
806 Elementary Physical Education 1.00 1.00 1.00
1.00 1.00
808 English Language Arts - - -
- -
809 Project TEAMS 1.41 1.41 1.00
1.00 -
810 Special Projects 8.00 8.00 4.00
4.00 4.00
811 Instructional Technology 3.50 3.00 3.00
3.00 3.00
834 Dept. of Secondary Instruction - - -
2.00 3.00
835 Dept. of Elementary Instruction 8.00 8.00 4.00
4.00 8.00
836 Gifted and Talented - - -
2.00 2.00
838 Career and Applied Technology 2.00 2.00 2.00
2.00 2.00
839 Administration 3.00 3.00 3.00
5.00 7.00
840 Department of Assessment 4.50 4.50 2.50
4.00 4.00
844 Section 504 2.00 2.00 2.00
2.00 2.00
870 District Wide 19.00 14.50 16.50
9.50 -
874 Guidance & Counseling 4.00 4.00 -
2.00 3.00
876 Health Services 26.70 26.70 1.50
3.50 3.50
877 Pupil Transportation 87.00 89.00 135.00 163.00 180.00
878 Athletics 11.00 11.00 8.00 10.00 13.00
879 Special Education 36.00 35.00 20.00 24.10 26.25
881 Library Services - - 1.00
2.00 2.00
882 Printing & Creative Services 11.00 11.00 13.00 13.00 12.00
883 Instructional Television 9.00 9.00 4.00
8.00 10.00
885 Postal Services 4.00 4.00 2.00
1.00 1.00
934 Informational Technology 25.50 27.00 39.00 41.50 42.50
936 Division of Operations 103.00 96.00 90.00 120.00 117.00
937 Support Services - - 1.00
3.00 3.00
938 LISD Construction Department - 2.00 4.00
7.00 8.00
943 LISD Police Department - - -
11.00 96.00
944 Energy Conservation Program 1.00 1.00 1.00
1.00 1.00
Total Department FTEs 480.11 466.61 474.00 556.60 687.25
Total District Employees 2,929.47
2,923.97
2,698.81
3,066.63
3,247.61
133

2001 2002 2003 2004 2005 2006 2007 2008
ACTUAL ACTUAL ACTUAL ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED
Early Education 38 560 507
643 650 657 663 670
Pre-Kindergarten 1,477 1,692 1,865 2,062 2,405 2,429 2,453 2,478
Kindergarten 2,018 1,993 2,092 2,200 2,033 2,053 2,074 2,095
Grade 1 2,331 2,358 2,352 2,408 2,316 2,339 2,363 2,386
Grade 2 2,075 2,170 2,179 2,192 2,100 2,121 2,142 2,164
Grade 3 1,996 1,998 2,068 2,048 2,065 2,086 2,107 2,128
Grade 4 1,836 1,906 1,921 1,984 1,872 1,891 1,910 1,929
Grade 5 1,725 1,816 1,951 1,885 1,860 1,879 1,897 1,916
Grade 6 1,765 1,688 1,791 1,861 1,817 1,835 1,854 1,872
Grade 7 1,738 1,766 1,758 1,843 1,807 1,825 1,843 1,862
Grade 8 1,579 1,700 1,733 1,753 1,738 1,755 1,773 1,791
Grade 9 2,053 1,967 2,154 2,186 2,067 2,088 2,109 2,130
Grade 10 1,480 1,477 1,414 1,517 1,509 1,524 1,539 1,555
Grade 11 1,287 1,273 1,225 1,148 1,247 1,259 1,272 1,285
Grade 12 1,140 1,253 1,261 1,252 1,114 1,125 1,136 1,148
Total 24,538 25,617 26,271 26,982 26,600 26,866 27,135 27,406
Projections for school year 2004-2005 are based on preliminary enrollment. We estimate a 1% yearly
increase in student enrollment thereafter.
28,000
27,500
27,000
26,500
26,000
25,500
25,000
24,500
24,000
23,500
23,000
STUDENT ENROLLMENT
HISTORICAL DATA AND PROJECTIONS
Student Enrollment & Projections
2001 2002 2003 2004 2005 2006 2007 2008
EE - 12
PK - 12
134

3,000
2,500
2,000
1,500
1,000
500
-
1,900
1,800
1,700
1,600
1,500
1,400
2,500
2,250
2,000
1,750
1,500
1,250
1,000
750
500
250
-
Elementary Student Enrollment by Grade Level
2001 2002 2003 2004 2005 2006 2007 2008
Middle School Student Enrollment by Grade Level
2001 2002 2003 2004 2005 2006 2007 2008
High School Student Enrollment by Grade Level
2001 2002 2003 2004 2005 2006 2007 2008
Early Education
Pre-Kindergarten
Kindergarten
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7
Grade 8
Grade 9
Grade 10
Grade 11
Grade 12
135

Enrollment 24,538
2001 2002 2003 2004 2005 2006 2007 2008
ACTUAL ACTUAL ACTUAL ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED
25,553
26,271
Econ. Disadv. 90.24% 91.95% 92.70% 92.95% 95.44% 95.44% 95.44% 95.44%
Gifted & Talented 8.08% 8.08% 7.58% 7.15% 7.04% 7.04% 7.04% 7.04%
LEP 47.05% 52.80% 57.95% 62.58% 66.35% 66.35% 66.35% 66.35%
TITLE I 77.42% 99.53% 99.96% 100.00% 99.68% 99.68% 99.68% 99.68%
At-Risk 67.55% 68.47% 71.96% 69.23% 76.99% 76.99% 76.99% 76.99%
CATE 17.32% 18.67% 22.09% 24.84% 22.97% 22.97% 22.97% 22.97%
Special Education 15.26% 15.76% 15.61% 14.41% 12.09% 12.09% 12.09% 12.09%
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
ACTUAL
STUDENT PROFILE
HISTORICAL DATA AND PROJECTIONS
ACTUAL
26,982
26,600
Student Profile Historical Data and Projections
ACTUAL
ESTIMATED
26,866
2001 2002 2003 2004 2005 2006 2007 2008
PROJECTED
PROJECTED
PROJECTED
PROJECTED
27,135
Econ.
Disadv.
Gifted &
Talented
LEP
TITLE I
At-Risk
CATE
Special
Education
136
27,406

90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
ENG LANG ARTS
READING
MATHEMATICS
WRITING
SCIENCE
SOCIAL STUDIES
ALL TESTS
STATE
TAKS
REGION DISTRICT
68.7% 63.3% 50.2%
80.2% 72.5% 60.9%
67.9% 60.1% 50.0%
82.9% 79.6% 75.1%
56.9% 45.2% 30.6%
84.0% 77.8% 63.8%
57.4% 47.8% 35.7%
2003 TAKS RESULT COMPARISON
STATE
REGION
DISTRICT
ENG LANG ARTS READING M ATHEM ATICS WRITING SCIENCE SOCIAL STUDIES ALL TESTS
1994 1995 1996 1997 1998 1999 2000 2001 2002
READING 65.9% 69.9% 67.0% 72.4% 71.7% 74.2% 76.8% 80.2% 82.6%
MATHEMATICS 50.8% 54.4% 64.6% 73.2% 71.3% 77.7% 80.7% 84.9% 86.6%
WRITING 73.4% 80.5% 77.0% 79.7% 79.2% 81.5% 80.4% 80.1% 82.9%
SOCIAL STUDIES 45.2% 47.4% 39.5% 44.2% 46.6% 46.8% 66.1% 76.2%
ALL TESTS 44.7% 49.0% 53.9% 61.4% 59.6% 64.4% 67.9% 71.3% 74.4%
90%
80%
70%
60%
50%
40%
30%
TAAS
TAAS Testing Results History
1994 1995 1996 1997 1998 1999 2000 2001 2002
Source: Texas Education Agency AEIS Reports
2003 TAKS RESULTS AND
TAAS TESTING RESULTS HISTORY
READING
MATHEMATICS
WRITING
SOCIAL STUDIES
ALL TESTS
137

Indicator: State Region District African Hispanic White Male Female Sp. Ed. Eco Dis. LEP
Reading 89.60% 82.10% 71.20% * 71.0% 100.0% 69.50% 72.90% 54.3% 70.3% 68.20%
Mathematics 90.80% 88.70% 80.20% * 80.2% 100.0% 80.80% 79.70% 60.5% 79.7% 78.30%
All Tests 84.90% 77.90% 65.20% * 65.1% 100.0% 63.70% 66.70% 43.9% 64.3% 62.10%
Reading 81.70% 77.70% 69.90% 69.0% 69.80% 70.00% 69.30% 69.60%
Mathematics 82.00% 80.00% 75.30% 75.0% 82.90% 69.60% 75.80% 75.00%
All Tests 72.80% 70.20% 58.30% 58.0% 64.40% 54.00% 58.50% 57.90%
Reading 85.90% 80.70% 74.30% * 74.2% 100.0% 73.50% 75.00% 84.6% 73.5% 64.60%
Mathematics 88.00% 84.70% 81.10% * 80.9% 100.0% 81.40% 80.80% 61.8% 80.4% 75.20%
Writing 86.80% 85.00% 83.00% * 82.8% 100.0% 77.90% 87.30% 75.0% 82.6% 77.40%
All Tests 75.80% 70.40% 64.10% * 63.8% 100.0% 61.10% 66.50% 55.6% 63.0% 52.90%
Reading 81.00% 79.20% 70.10% 69.7% 65.60% 73.30% * 70.1% 70.10%
Mathematics 74.90% 71.40% 52.00% 51.4% 41.90% 59.10% * 52.0% 52.00%
Writing 87.10% 84.80% 74.00% 73.6% 64.50% 81.00% * 74.0% 74.00%
All Tests 66.60% 64.90% 44.70% 44.0% 41.70% 46.90% * 44.7% 44.70%
100%
80%
60%
40%
20%
0%
100%
80%
60%
40%
20%
0%
Grade 3 TAKS (English)
Reading Mathematics All Tests
Grade 4 TAKS (English)
2002-2003 TAKS PERFORMANCE
TAKS Met Standard Grade 3 (English)
TAKS Met Standard Grade 3 (Spanish)
TAKS Met Standard Grade 4 (English)
TAKS Met Standard Grade 4 (Spanish)
State
Region
District
Reading Mathematics Writing All Tests
Source: Texas Education Agency AEIS
State
Region
District
100%
80%
60%
40%
20%
0%
100%
80%
60%
40%
20%
0%
Grade 3 TAKS (Spanish)
State
Region
District
Reading Mathematics All Tests
Grade 4 TAKS (Spanish)
State
Region
District
Reading Mathematics Writing All Tests
138

Indicator: State Region District African Hispanic White Male Female Sp. Ed. Eco Dis. LEP
Reading 80.00% 75.50% 71.70% * 71.5% 83.3% 71.60% 71.80% 48.1% 71.1% 55.60%
Mathematics 86.30% 85.50% 79.60% * 79.3% 100.0% 79.40% 79.80% 58.1% 79.7% 68.80%
Science 74.50% 67.60% 53.10% * 52.8% 69.2% 56.10% 50.30% 13.5% 51.9% 34.90%
All Tests 65.90% 58.80% 44.70% * 44.4% 61.5% 46.10% 43.40% 13.5% 43.7% 25.00%
Reading 75.70% 80.20% 67.50% 67.5% 52.80% 80.50% 68.5% 67.50%
Mathematics 66.90% 71.80% 51.30% 51.3% 50.00% 52.40% 52.7% 51.30%
Science 32.40% 38.60% 34.20% 34.2% 30.60% 37.50% 34.7% 34.20%
All Tests 32.10% 41.20% 31.40% 31.4% 28.20% 34.00% 31.7% 31.40%
Reading 86.20% 78.60% 65.10% 64.8% 80.0% 62.70% 67.30% 57.7% 64.5% 44.10%
Mathematics 79.30% 71.80% 56.70% 56.5% 62.5% 57.30% 56.10% 41.9% 55.7% 31.60%
All Tests 74.80% 65.10% 48.20% 48.0% 56.3% 47.50% 48.90% 32.4% 47.4% 23.00%
Reading 82.80% 80.70% 85.70% 85.7% 72.70% 100.00% 85.7% 85.70%
Mathematics 53.10% 50.60% 42.90% 42.9% 36.40% 50.00% 42.9% 42.90%
All Tests 52.50% 51.80% 42.90% 42.9% 36.40% 50.00% 42.9% 42.90%
100%
80%
60%
40%
20%
0%
100%
80%
60%
40%
20%
0%
Grade 5 TAKS (English)
Reading Mathematics Science All Tests
Grade 6 TAKS (English)
2002-2003 TAKS PERFORMANCE
TAKS Met Standard Grade 5 (English)
TAKS Met Standard Grade 5 (Spanish)
TAKS Met Standard Grade 6 (English)
TAKS Met Standard Grade 6 (Spanish)
State
Region
District
State
Region
District
Reading Mathematics All Tests
Source: Texas Education Agency AEIS Reports
100%
80%
60%
40%
20%
0%
100%
80%
60%
40%
20%
0%
Grade 5 TAKS (Spanish)
State
Region
District
Reading Mathematics Science All Tests
Grade 6 TAKS (Spanish)
State
Region
District
Reading Mathematics All Tests
139

Indicator: State Region District African Hispanic White Male Female Sp. Ed. Eco Dis. LEP
Reading 88.00% 82.00% 72.50% 72.2% 00.0% 67.60% 76.50% 75.0% 71.9% 31.60%
Mathematics 73.40% 64.60% 55.00% 54.8% 70.0% 51.10% 58.30% 43.8% 54.4% 23.70%
Writing 85.80% 82.80% 77.20% 77.0% 90.0% 68.90% 84.20% 62.5% 77.0% 38.40%
All Tests 67.70% 58.50% 48.80% 48.6% 70.0% 42.90% 53.80% 31.6% 48.0% 14.90%
Reading 88.70% 84.40% 72.30% 72.1% 83.3% 74.70% 70.20% 58.1% 71.8% 37.10%
Mathematics 73.20% 64.10% 53.50% 53.4% 58.3% 55.10% 52.20% 32.3% 53.0% 23.00%
Soc Studies 93.10% 89.50% 78.20% 78.0% 00.0% 78.20% 78.30% 36.8% 77.7% 54.00%
All Tests 69.90% 60.00% 46.20% 46.0% 58.3% 46.50% 45.90% 27.7% 45.4% 19.10%
Reading 82.40% 73.50% 57.60% 57.5% 86.7% 52.0% 62.90% 16.40% 0.564 15.90%
Mathematics 65.10% 53.40% 40.50% 40.4% 52.9% 38.0% 43.00% 6.00% 0.4 11.70%
All Tests 61.70% 49.10% 34.80% 34.6% 52.9% 32.1% 37.60% 4.50% 0.339 4.90%
100%
80%
60%
40%
20%
0%
Grade 7 TAKS
Reading Mathematics Writing All Tests
100%
80%
60%
40%
20%
0%
2002-2003 TAKS PERFORMANCE
TAKS Met Standard Grade 7
TAKS Met Standard Grade 8
TAKS Met Standard Grade 9
State
Region
District
Source: Texas Education Agency AEIS Reports
100%
80%
60%
40%
20%
0%
Grade 9 TAKS
Reading Mathematics All Tests
Grade 8 TAKS
State
Region
District
Reading Mathematics Soc Studies All Tests
State
Region
District
140

Indicator: State Region District African Hispanic White Male Female Sp. Ed. Eco Dis. LEP
Eng Lang Arts 72.80% 67.10% 54.90% 54.5% 76.9% 49.7% 59.80% 9.50% 0.537 12.60%
Mathematics 74.20% 66.60% 57.60% 57.3% 75.0% 56.2% 58.80% 12.00% 0.569 29.90%
Science 69.60% 58.10% 46.80% 46.2% 84.6% 47.6% 46.00% 7.10% 0.449 15.40%
Soc Studies 86.80% 81.50% 70.50% 70.3% 85.7% 71.1% 69.90% 22.10% 0.694 40.00%
All Tests 53.30% 43.10% 32.80% 32.4% 64.3% 31.2% 34.50% 0.80% 0.316 6.00%
Eng Lang Arts 69.80% 67.30% 56.00% 55.6% 85.7% 50.0% 61.80% 19.40% 0.538 15.40%
Mathematics 68.50% 61.80% 46.00% 46.1% 42.9% 45.4% 46.60% 19.40% 0.451 24.80%
Science 67.90% 59.20% 39.70% 39.4% * 40.0% 39.40% 8.60% 0.37 8.30%
Soc Studies 90.20% 86.60% 73.80% 73.9% 100.0% 73.7% 74.00% 31.10% 0.724 45.40%
All Tests 49.80% 44.40% 30.30% 30.0% 54.5% 29.0% 31.60% 7.10% 0.282 4.70%
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
Source: Texas Education Agency AEIS Reports
2002-2003 TAKS PERFORMANCE
TAKS Met Standard Grade 10
TAKS Met Standard Grade 11
Grade 10 TAKS
State
Region
District
Eng Lang Arts Mathematics Science Soc Studies All Tests
Grade 11 TAKS
State
Region
District
Eng Lang Arts Mathematics Science Soc Studies All Tests
141

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
ANNUAL DROPOUT RATE (GR 7-12) 2.9% 1.6% 1.9% 1.5% 3.3% 3.2% 1.1% 1.0% 1.2% 1.0%
ATTENDANCE RATE 96.5% 96.4% 96.7% 96.3% 96.3% 96.3% 96.5% 96.7% 96.2% 96.4%
3.5%
3.0%
2.5%
2.0%
1.5%
1.0%
0.5%
0.0%
96.8%
96.7%
96.6%
96.5%
96.4%
96.3%
96.2%
96.1%
96.0%
95.9%
ANNUAL DROPOUT AND ATTENDANCE RATES
ANNUAL DROPOUT RATE (GR 7-12)
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
ATTENDANCE RATE
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
Source: Texas Education Agency AEIS Reports
142

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
AFRICAN AMERICAN 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
HISPANIC 97.9% 98.0% 98.1% 98.2% 98.2% 98.3% 98.5% 98.9% 99.1% 99.2%
WHITE 1.9% 1.8% 1.7% 1.6% 1.6% 1.5% 1.3% 0.9% 0.8% 0.7%
ASIAN/PACIFIC ISL. 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
NATIVE AMERICAN 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
ECONOMICALLY DISADV. 80.9% 83.7% 85.3% 86.6% 89.2% 89.5% 91.4% 91.1% 96.2% 95.5%
LEP 60.4% 60.1% 55.6% 53.1% 53.0% 54.2% 56.8% 58.7% 58.9% 59.9%
BILINGUAL/ESL 51.9% 53.5% 51.4% 50.3% 50.6% 52.5% 56.5% 57.8% 58.6% 59.4%
CATE 13.0% 9.9% 9.2% 8.4% 10.7% 13.8% 15.1% 14.7% 15.6% 21.7%
GT 3.7% 3.2% 3.6% 4.0% 5.7% 6.5% 7.0% 8.3% 8.6% 7.9%
SPECIAL ED. 9.9% 10.1% 11.3% 11.8% 12.4% 12.8% 13.2% 13.1% 13.8% 14.5%
100%
80%
60%
40%
20%
0%
STUDENT DEMOGRAPHICS/COMPOSITION
STUDENTS COMPOSITION
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
Source: Texas Education Agency AEIS Reports
ECONOM ICALLY
DISADV.
LEP
BILINGUAL/ESL
CATE
GT
SPECIAL ED.
143

Laredo, Texas, is located on the north bank of the historical Rio Grande
River in southwestern Webb County in South Texas, about 150 miles
southwest of San Antonio and 135 miles west of Corpus Christi. It is
served by Interstate Highway 35, U.S. highways 59 and 83, State Highway
359, Ranch Road 1472, and the Missouri Pacific and Texas Mexican
railroads. The City of Laredo encompasses 51,956 acres or 81.2 sq. mi.
Its average elevation is 438 feet and its topography is relatively flat with
rolling hills.
LOCAL HISTORY
COMMUNITY PROFILE
The town of Laredo was founded in 1755
while the area was part of a region called
Nuevo Santander in the Spanish colony of
New Spain. In 1840 Laredo was the capital
of the independent Republic of Rio Grande,
set up in rebellion to the dictatorship of
Santa Anna and brought back into Mexico
by military force. In 1846 during the
Mexican-American War the town was
occupied by the Texas Rangers. After the
war the Treaty of Guadalupe-Hidalgo ceded
the land to the United States. A referendum was taken in the town, which voted overwhelmingly to be
part of Mexico rather than the United States. However, the U.S. Military refused the petition, and the
bulk of the population moved over the river into Mexican territory to found the new town of Nuevo
Laredo. In 1849 the military set up Fort McIntosh (originally Camp Crawford) by the town. Laredo was
rechartered as a city in 1852.
Known today as the city under seven flags, Laredo has emerged as the
principal port of entry into Mexico. As the second fastest growing
city in the nation, this border metropolis has greatly benefited from the
well-planned, historic "Streets of Laredo," and its urban core
continues to be reinvigorated as commercial areas and neighborhoods
make the "Gateway City" their home.
This cosmopolitan city is a major port of entry for international trade
and tourism between the United States and Mexico. The city
presently maintains three border crossings with the Mexican State of
Tamaulipas at Nuevo Laredo, and one with the Mexican State of
Nuevo Leon at Colombia. A fifth bridge is currently being planned
along the Tamaulipas border. The City of Laredo is the largest city in
the County of Webb.
144

DEMOGRAPHICS
1990 2000 Increase / Decrease
TOTAL POPULATION 122,899 100% 176,576 100% + 43.68%
SEX
Male 58,725 47.8% 84,704 48.0% + 44.24%
Female 64,174 52.2% 91,872 52.0% + 43.16%
RACE
White 87,048 70.8% 145,267 82.3% + 66.89%
Black 144 0.1% 652 0.4% + 352.78%
American Indian/Eskimo/Aleut 195 0.2% 784 0.4% + 302.06%
Asian or Pacific Islander 473 0.4% 867 0.5% + 83.30%
Other Race/Two or more races 35,039 28.5% 29,006 16.4% - 17.22%
HISPANIC COMPOSITION
Persons of Hispanic Origin 115,360 93.9% 166,216 94.1% + 44.09%
Persons not of Hispanic Origin 7,539 6.1% 10,360 5.9% + 37.42%
AGE COMPOSITION
AVERAGE
AGE 0-15 16-24 25-44 45-64 65 +
LAREDO 26.9 53,190 29,608 52,146 27,850 13,782
PERCENT
LAREDO 26.9 30.1 16.8 29.5 15.8 7.8
TEXAS 32.3 23.5 15.2 31.1 20.2 9.9
USA 35.3 21.4 13.9 30.2 22.0 12.4
EDUCATIONAL ATTAINMENT – POPULATION AGES 25 AND OVER
Some College
Master’s,
Professional,
Population High School or Associates Bachelor’s or Doctorate
25 & Older Graduates Degree Degree Degree
LAREDO 93,778 17,108 20,519 8,492 5,276
PERCENT
LAREDO 18.2 21.9 9.1 5.6
TEXAS 24.8 21.9 16.5 7.6
USA 28.6 27.4 15.5 8.9
Source: U.S. Census Bureau, 2000 Census
145

LOCAL ECONOMY
TOP EMPLOYERS
Employer Services Provided Sector Employees
United Independent School District Education Public Sector 4,500
Laredo Independent School District Education Public Sector 3,587
City of Laredo City Public Sector 2,084
Laredo Medical Center Medical Services Private Sector 1,661
H.E.B. Grocery Grocery Stores Private Sector 1,327
Webb County County Public Sector 1,270
U.S. Department of Border Protection Immigration Public Sector 1,147
McDonald’s Restaurants Fast Food Private Sector 1,114
Wal-Mart (2 locations) Grocery/Retail Private Sector 934
Texas A&M International University Education Public Sector 880
Source: Laredo Development Foundation
PRINCIPAL TAXPAYERS
2004 Assessed Percentage
Valuation of Total
Real & Personal Assessed
Tax Payer Type of Business Property Valuation
Laredo Texas Hospital Co., LP Medical/Hospital $ 90,887,980 4.07%
AEP Texas Central Company Electric Utility 28,603,980 1.28%
H.E.B. Grocery Co. Grocery Store 20,701,970 0.93%
Webb Hospital Holdings, LLC Medical/Hospital 20,564,210 0.92%
Southwestern Bell Telephone LP Telephone Co. 17,776,080 0.80%
The Laredo National Bank Bank 11,019,380 0.49%
La Posada Hotel Hotel 10,185,400 0.46%
Texas Cable Partners, LP Telecommunications 9,953,900 0.45%
BIA Acquisition Hotel/Joint Venture 9,572,880 0.43%
International Bank of Commerce Bank 7,502,620 0.34%
$226,768,400 10.14%
Total Assessed Value within LISD’s Jurisdiction: $2,235,600,605
Source: Laredo ISD Tax Office
146

18%
16%
14%
12%
10%
8%
6%
4%
2%
0%
90,000
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
-
LABOR STATISTICS
LAREDO EMPLOYMENT STATISTICS
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
Employment 61,602 59,792 60,334 63,004 65,942 66,814 69,331 71,150 74,523 77,996
Labor Force 68,164 70,632 69,110 70,364 72,707 73,066 74,545 76,508 80,404 84,173
UNEMPLOYMENT RATE
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
9.63% 15.35% 12.70% 10.46% 9.30% 8.56% 6.99% 7.00% 7.31% 7.34%
Source: U.S. Department of Labor – Bureau of Labor Statistics
147

60,000
50,000
40,000
30,000
20,000
10,000
-
HOUSEHOLD INCOME STATISTICS
MEDIAN HOUSEHOLD INCOME BY AGE ($ IN 1999)
Laredo 14,781 27,562 32,610 37,928 34,269 22,118 16,745
Texas 21,570 37,732 47,418 52,926 44,905 30,296 21,734
USA 22,679 41,414 50,654 56,300 47,447 31,368 22,259
30,000
25,000
20,000
15,000
10,000
5,000
-
< 25 25-34 35-44 45-54 55-64 65-74 75 +
Per Capita
Income
PER CAPITA INCOME BY RACE OR ETHNICITY ($)
White
Black/African
American
Native
American
Laredo 11,084 11,337 17,379 12,272 18,752 10,267
Texas 19,617 22,282 14,253 15,899 20,956 10,770
USA 21587 23918 14437 12893 21823 12111
Source: U.S. Census Bureau, 2000 Census
Asian Hispanic/Latino
148

TRANSPORTATION
Bridges
Laredo, the Gateway to Mexico, is the largest inland port on the Texas-Mexico Border, and in 2003,
$31,901,778,161 of freight crossed into Mexico via the City’s four international bridges. A fifth bridge is
being planned by the City and the County in order to alleviate traffic congestion in the inner city, but
application is pending federal approval.
Bridges
I – Gateway to the Americas Bridge
II – Juarez-Lincoln International Bridge
III – Colombia-Solidarity Bridge
IV – World Trade Bridge
Border Crossing Statistics
2001 2002 2003
Pedestrians 8,755,496 8,981,765 8,504,137
Vehicles 15,107,042 14,676,964 14,130,042
Trucks 2,807,010 2,902,494 2,740,446
Rail 349,620 365,836 394,199
Highways
Major highways include: (1) IH-35 to San Antonio, Dallas, & north to the Canadian Border, (2) Hwy 83
to Brownsville (east) & El Paso (west), (3) Hwy 59 to Houston, New Orleans, and (4)Hwy 359 to Corpus
Christi.
Air
Laredo International Airport – Airport activity increased in 2003; total passengers enplaned were 73,638
and passengers deplaned were 72,345. Airlines serving Laredo include Continental Airlines and
American Eagle, which provide daily flights to and from San Antonio, Dallas, and Houston and Linea
Aérea Azteca, which provides daily fright to and from Mexico City.
Laredo Airline Activity (Passengers Enplaned & Deplaned)
2001 2002 2003
139,531 147,425 145,983
Laredo Air Cargo (based on Gross-Landed Weight lbs.)
2001 2002 2003
226,136,780 262,475,560 275,599,338
Rail
Texas Mexican Railway Company – also known as the “NAFTA” railroad, it provides service to
customers from Canada to Mexico.
Union Pacific Railway – comes from the Midwest through Dallas to Laredo.
Bus Services
Local bus lines – El Metro (Laredo Municipal Transit System), El Aguila (Rural Transit System)
Interstate bus lines – Greyhound, Autobuses Latinos de Greyhound, El Conejo, Valley Transit, Sendor, El
Expresso Bus Company, and Giros El Paisano.
Sources: Texas Center for Border Economic and Enterprise Development & Laredo Development Foundation
149

GOVERNMENTAL STRUCTURE & PUBLIC SAFETY
The City of Laredo is administered by a City Manager form with the City Council consisting of a mayor
elected at large and eight Council members presenting districts.
Police Protection Fire Protection
Stations 1 Stations 12
Substations 14 Regional Fire Training Facilities 1
Sworn Officers 363 Full-Time Personnel 332
Non-sworn Personnel 24 Pieces of Equipment 68
Marked Vehicles 252
UTILITIES & PUBLIC WORKS
Electricity Distributors
AEP/Central Power & Light Co. (CP&L), TXU Energy Inc., Reliant Energy, First Choice Power, Inc.,
Green Mountain Energy Company, Entergy Solutions, WTU Retail Energy, Utility Choice Electric,
GEXA Energy, CAN Energy, Inc., Cirro Corp., Energy America (Centrica)
Telecommunications
Telephone Company – Southwestern Bell Telephone
Long Distance Companies – AT&T Company, Lone Star Telecom, MCI, Sprint, Laredo Cellular, T&H
Telephone Services, and U.S. Long Distance
Natural Gas
Distributors: Center Point/Reliant Energy Entex and Proviron Natural Gas
Water
Laredo’s source of water comes from the Rio Grande River. The daily average consumption is 31MGD
(million gallons per day) and the plant capacity is 64MDG.
Sewer
Laredo has a secondary type of treatment plant. Its maximum capacity is 21.0MG and has a present load
of 17.1MG.
HEALTHCARE
Laredo Medical Center 326 beds Number of Clinics 71
Doctors Hospital of Laredo 297 beds Number of Physicians 234
Providence Surgical & Medical Center 8 beds Local Ambulance Svc. Companies 7
Source: Laredo Development Foundation
150

EDUCATION
Education Facilities
High Middle Elementary Magnet Academy /
Schools Schools Schools Schools Other
Laredo ISD 3 4 20 3 1
United ISD 4 8 22 3 1
Parochial/Private 1 1 6
Higher Educational Facilities
Miles Degrees Offered
Laredo Community College 0 Associates, GED
Texas A&M International University 0 Bachelors, Masters, Doctorate
Texas A&M University – Kingsville 120 Bachelors, Masters
University of Texas at San Antonio 150 Bachelors, Masters, Doctorate
Southwest Texas State – San Marcos 200 Bachelors
University of Texas at Austin 230 Bachelors, Masters, Doctorate
Texas A&M University – College Station 345 Bachelors, Masters, Doctorate
RECREATION
Laredo, Texas is known as the Gateway to Mexico. Crossing the border is easy and fun. Most travelers
walk across the international bridge (parking is available on the Texas side near the bridge) and stroll to
the tourist district, a convenience not found in any other border city. The two towns, Nuevo Laredo and
Laredo, are known as "Los Dos Laredos" serving both the U.S. and Mexico.
Entertainment & Recreation Highlights
Laredo Entertainment Center – This multi-purpose facility has established itself as the premiere
entertainment option in south Texas and Northern Mexico. It allows affordable, family-oriented
entertainment for sporting events, concerts, trade shows, civic events, ice shows, circuses, boxing, rodeos
and more. The 178,000 square foot, $36.5 million facility seats 8,000 people for ice hockey and arena
football, and up to 10,000 for concerts. It has 14 luxury suites, four meeting rooms and a private club for
200 charter members.
Lake Casa Blanca International State Park – Consisting of 371 land acres and 1650 lake surface acres, is
located on Lake Casa Blanca, east of Laredo in Webb County. Activities include camping, picnicking,
lake swimming, boating, mountain biking, and fishing.
George Washington's Birthday Celebration – Since February 22, 1898, when a group called the Improved
Order of Red Men staged a mock Indian attack, Laredo and its sister city, Nuevo Laredo, have
commemorated Washington's Birthday with great fanfare. The city-wide celebration has changed over
the years but current highlights include the Princess Pocahontas Pageant, in which a princess and her
court are presented in traditional Native American dress, and the Society of Martha Washington, a
colonial pageant and reenactment of the signing of the peace treaty of 1783. This celebration lasts 10
days.
San Agustin Church – Part of Laredo's historic district, the current church building dates back to 1872 and
contains genealogical records from the late 1700s.
Source: Laredo Development Foundation
151

HOTEL STATISTICS
In 2003, Laredo reportedly had 34 hotels/motels with over 3,000 rooms. Laredo ranks number one in the
state in terms of occupancy rate. In 2002 the occupancy rate was 68.9 and in 2003 67.0; the state average
was 55.4 and 54.3, respectively. The average daily rental rate in 2003 was $57.70 compared to a state
average of $68.78.
80
60
40
20
0
Corpus
Christi
HOTEL/MOTEL OCCUPANCY RATES
El Paso Laredo
2002 52.8 61.8 68.9 56.9 61.0 55.4
2003 51.8 61.4 67.0 56.6 60.4 54.3
HOUSING
McAllen/
Edinburg
San Antonio Texas
Renter Occupied Owner Occupied
Laredo Texas US Laredo Texas US
# of Housing Units 16,688 30,219
Percent 33.1 32.8 30.8 60.0 57.8 60.2
Avg. # of Household Members 3.40 2.50 2.36 3.87 2.89 2.71
Avg. # of Rooms 3.68 3.87 4.04 5.36 6.02 6.30
Avg. # of Vehicles 1.15 1.29 1.19 1.64 1.71 1.64
Median Year Structure Built 1979 1977 1969 1986 1977 1971
Median Rent ($) or Value (S) $368 $490 $519 $70,400 $77,800 $111,800
The 2000 Census indicates that there were 3,467 or 6.9 percent of vacant housing units. There were
39,983 or 85.3% family households and 6,869 or 14.7% non-family households. The average household
size is 3.70, whereas the average family size is 4.05.
Source: U.S. Census Bureau, 2000 Census
152

CAMPUSES SECTION – TABLE OF CONTENTS
Overview of Campuses Section ................................................................................................................ 153
2004-2005 Campus Directory................................................................................................................... 154
001 – Martin High School..............................155
002 – J.W. Nixon High School ......................156
003 – Dr. Leo Cigarroa High School .............157
004 – Vidal M. Treviño Communications &
Fine Arts School...................................158
006 – Pregnancy, Education, and Parenting ..159
007 – F.S. Lara Academy ..............................160
041 – Christen Middle School .......................161
042 – Lamar Middle School ..........................162
043 – Joaquin Cigarroa Middle School..........163
044 – Memorial Middle School .....................164
101 – Bruni Elementary School.....................165
102 – Buenos Aires Elementary School ........166
104 – Daiches Elementary School .................167
105 – Farias Elementary School ....................168
106 – Heights Elementary School..................169
107 – K. Tarver Elementary School .............. 170
108 – Leyendecker Elementary School ......... 171
109 – Macdonell Elementary School............. 172
110 – Milton Elementary School................... 173
111 – Alma Pierce Elementary School.......... 174
112 – Ryan Elementary School ..................... 175
115 – Santa Maria Elementary School .......... 176
116 – Santo Niño Elementary School............ 177
119 – D.D. Hachar Elementary School ......... 178
120 – J.C. Martin Elementary School............ 179
121 – Zachry Elementary School .................. 180
122 – J. Kawas Elementary School ............... 181
123 – Dovalina Elementary School ............... 182
124 – H. Ligarde Elementary School ............ 183
125 – Sanchez/Ochoa Elementary School..... 184

This section presents an overview of allocations for personnel and expenditures by campus. In addition,
information on student demographics and TAKS and TAAS results is presented (the source of this
information comes from the Texas Education Agency Academic Excellence Indicator System reports).
Presented here is the information that you will find for each campus:
How was the FY’05
budget amounts
allocated?
For each function,
how many employees
does the campus
have?
For each function,
how much does the
campus spend in nonpayroll
costs?
RAYMOND & TIRZA MARTIN HIGH SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 10,599,637 95.7%
Regular Program
7,433,381 67.1%
6200 Contracted Svcs. 303,796 2.7%
Gifted & Talented
532 0.0%
6300 Supplies & Materials 64,449 0.6%
Career & Technology
1,233,765 11.1%
6400 Other Op. Expense 94,395 0.9%
Special Ed.
1,381,569 12.5%
6600 Capital Outlay 19,002 0.2%
Bilingual/ESL
75,678 0.7%
Total 11,081,279 100%
Accelerated Instr.
587,433 5.3%
Athletics
368,921 3.3%
Total
11,081,279 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 138.5 6,967,014 70.9% 154.0 7,236,507 67.2% 155.4
Instructional & School Leadership
18.0 777,925 7.9% 21.0 864,826 8.0% 23.0
Support Services - Student (Pupil)
15.5 931,924 9.5% 17.3 1,000,464 9.3% 19.3
Support Services - Non-Student Based
16.0 383,444 3.9% 22.0 425,948 4.0% 22.0
Total 188.0 $9,060,306 92.2% 214.2 $9,527,745 88.4% 219.6
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
313,918 3.2% 589,615 5.5%
Instructional & School Leadership
5,486 0.1% 6,526 0.1%
Support Services - Student (Pupil)
79,985 0.8% 131,391 1.2%
Support Services - Non-Student Based
275,394 2.8% 326,067 3.0%
Capital Outlay
91,222 0.9% 192,198 1.8%
Total $766,005 7.8% $1,245,797 11.6%
Total General Operating Fund $9,826,311 100% $10,773,542 100%
Student Enrollment 1,974
2,026
Cost per Student (Enrollment)** $4,978 $5,318
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
2004-2005 % of
BUDGET Total
7,900,816 71.3%
903,241 8.2%
1,327,467 12.0%
468,113 4.2%
$10,599,637 95.7%
2004-2005
BUDGET
133,234
1,500
62,906
284,002
-
$481,642
$11,081,279
STUDENT DATA
2002 2003 2002 2003 2001 2002 2003
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS TAKS
Enrollment 1,712 2,026 Hispanic
99.2% 99.2% Writing (Eng/Lang) 81.2% 75.1% 57.3%
Membership 1,711 1,708 White 0.8% 0.7% Reading 80.3% 84.7% 55.5%
Attendance Rate 01, 02 94.5% 94.2% Asian/Pacific Isl 0.0% 0.1% Mathematics 86.5% 84.6% 47.8%
Dropout Rate 01, 02 1.3% 1.3% Economically Disadv. 98.2% 99.2% Science - - 39.8%
Limited English Prof. 24.0% 30.3% Soc Studies - - 71.3%
Here you’ll find the
school rating and other
statistical information
OVERVIEW OF CAMPUS SECTION
What are the student
demographics for
this campus?
1,978
$5,602
% of
Total
1.2%
0.0%
0.6%
2.6%
0.0%
4.3%
100%
How did this campus
score overall in the TAKS
and previous TAAS tests?
Campus
Name
How much is
being allocated to
each program?
What is the total
cost per student
enrolled?
153

2004-2005 CAMPUS DIRECTORY
154

RAYMOND & TIRZA MARTIN HIGH SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 10,599,637 95.7%
Regular Program
7,433,381 67.1%
6200 Contracted Svcs. 303,796 2.7%
Gifted & Talented
532 0.0%
6300 Supplies & Materials 64,449 0.6%
Career & Technology
1,233,765 11.1%
6400 Other Op. Expense 94,395 0.9%
Special Ed.
1,381,569 12.5%
6600 Capital Outlay 19,002 0.2%
Bilingual/ESL
75,678 0.7%
Total 11,081,279 100%
Accelerated Instr.
587,433 5.3%
Athletics
368,921 3.3%
Total
11,081,279 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 138.5 6,967,014 70.9% 154.0 7,236,507 67.2% 155.4
Instructional & School Leadership
18.0 777,925 7.9% 21.0 864,826 8.0% 23.0
Support Services - Student (Pupil)
15.5 931,924 9.5% 17.3 1,000,464 9.3% 19.3
Support Services - Non-Student Based
16.0 383,444 3.9% 22.0 425,948 4.0% 22.0
Total 188.0 $9,060,306 92.2% 214.2 $9,527,745 88.4% 219.6
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
313,918 3.2% 589,615 5.5%
Instructional & School Leadership
5,486 0.1% 6,526 0.1%
Support Services - Student (Pupil)
79,985 0.8% 131,391 1.2%
Support Services - Non-Student Based
275,394 2.8% 326,067 3.0%
Capital Outlay
91,222 0.9% 192,198 1.8%
Total $766,005 7.8% $1,245,797 11.6%
Total General Operating Fund $9,826,311 100% $10,773,542 100%
Student Enrollment 1,974
2,026
Cost per Student (Enrollment)** $4,978 $5,318
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 1,712 2,026 Hispanic
99.2% 99.2% Writing (Eng/Lang) 81.2% 75.1%
Membership 1,711 1,708 White 0.8% 0.7% Reading 80.3% 84.7%
Attendance Rate 01, 02 94.5% 94.2% Asian/Pacific Isl 0.0% 0.1% Mathematics 86.5% 84.6%
Dropout Rate 01, 02 1.3% 1.3% Economically Disadv. 98.2% 99.2% Science - -
Limited English Prof. 24.0% 30.3% Soc Studies - -
2004-2005 % of
BUDGET Total
7,900,816 71.3%
903,241 8.2%
1,327,467 12.0%
468,113 4.2%
$10,599,637 95.7%
2004-2005
BUDGET
133,234
1,500
62,906
284,002
-
$481,642
$11,081,279
1,978
$5,602
2003
TAKS
57.3%
55.5%
47.8%
39.8%
71.3%
155
% of
Total
1.2%
0.0%
0.6%
2.6%
0.0%
4.3%
100%

2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 144.3 6,991,269 71.1% 153.9 7,338,231 68.7% 152.9
Instructional & School Leadership
18.0 753,849 7.7% 20.0 765,904 7.2% 20.0
Support Services - Student (Pupil)
12.5 938,527 9.5% 17.0 891,304 8.3% 17.0
Support Services - Non-Student Based
22.0 455,507 4.6% 22.0 465,245 4.4% 22.0
Total 196.8 $9,139,152 93.0% 212.9 $9,460,684 88.6% 211.9
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
216,958 2.2% 692,770 6.5%
Instructional & School Leadership
12,305 0.1% 10,167 0.1%
Support Services - Student (Pupil)
101,297 1.0% 112,483 1.1%
Support Services - Non-Student Based
315,473 3.2% 402,845 3.8%
Capital Outlay
44,694 0.5% 1,505 0.0%
Total $690,727 7.0% $1,219,770 11.4%
Total General Operating Fund $9,829,879 100% $10,680,454 100%
Student Enrollment 2,300
J. W. NIXON HIGH SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 10,314,822 94.8%
Regular Program
7,205,727 66.2%
6200 Contracted Svcs. 331,602 3.0%
Gifted & Talented
- 0.0%
6300 Supplies & Materials 104,461 1.0%
Career & Technology
1,461,982 13.4%
6400 Other Op. Expense 108,825 1.0%
Special Ed.
1,177,065 10.8%
6600 Capital Outlay 23,902 0.2%
Bilingual/ESL
16,330 0.2%
Total 10,883,612 100%
Accelerated Instr.
669,685 6.2%
Athletics
352,823 3.2%
Total
10,883,612 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2,319
Cost per Student (Enrollment)** $4,274 $4,606
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 2,014 2,318 Hispanic
97.6% 97.7% Writing (Eng/Lang) 76.0% 87.1%
Membership 2,014 1,923 White 2.0% 2.1% Reading 77.2% 91.6%
Attendance Rate 01, 02 93.7% 94.7% Asian/Pac.Isl
0.1% 0.0% Mathematics 81.7% 88.5%
Dropout Rate 01, 02 1.8% 1.7% African American 0.2% 0.1% Science - -
Economically Disadv. 94.6% 88.6% Soc Studies - -
Limited English Prof. 17.8% 18.9%
2004-2005
BUDGET
7,852,267
804,430
1,197,589
460,536
$10,314,822
$10,883,612
2003
TAKS
60.1%
68.2%
49.1%
51.5%
77.6%
156
% of
Total
72.1%
7.4%
11.0%
4.2%
94.8%
2004-2005 % of
BUDGET Total
132,468 1.2%
10,167 0.1%
99,214
0.9%
326,941 3.0%
- 0.0%
$568,790 5.2%
2,270
$4,795
100%

DR. LEO G. CIGARROA HIGH SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 8,553,085 92.1%
Regular Program
6,019,138
6200 Contracted Svcs. 499,111 5.4%
Gifted & Talented
601
6300 Supplies & Materials 118,281 1.3%
Career & Technology
949,638
6400 Other Op. Expense 113,441 1.2%
Special Ed.
1,265,578
6600 Capital Outlay 7,300 0.1%
Bilingual/ESL
109,043
Total 9,291,218 100%
Accelerated Instr.
589,555
Athletics
357,665
Total
9,291,218
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 112.0 5,463,389 66.9% 122.8 5,700,070 66.3% 122.8
Instructional & School Leadership
15.0 648,780 7.9% 17.0 750,182 8.7% 18.0
Support Services - Student (Pupil)
15.0 901,448 11.0% 14.6 914,388 10.6% 15.6
Support Services - Non-Student Based
15.0 346,248 4.2% 16.0 358,281 4.2% 16.0
Total 157.0 $7,359,866 90.1% 170.4 $7,722,921 89.8% 172.4
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
288,570 3.5% 414,182 4.8%
Instructional & School Leadership
3,044 0.0% 3,128 0.0%
Support Services - Student (Pupil)
85,457 1.0% 106,281 1.2%
Support Services - Non-Student Based
434,676 5.3% 353,285 4.1%
Capital Outlay
- 0.0% - 0.0%
Total $811,747 9.9% $876,876 10.2%
Total General Operating Fund $8,171,613 100% $8,599,797 100%
Student Enrollment 1,564
1,699
Cost per Student (Enrollment)** $5,225 $5,062
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 1,397 1,702 Hispanic
98.8% 99.0% Writing (Eng/Lang) 74.9% 80.9%
Membership 1,397 1,355 White 0.9% 0.9% Reading 82.2% 89.6%
Attendance Rate 01, 02 95.2% 95.1% Asian/Pacific Isl 0.2% 0.1% Mathematics 79.9% 88.1%
Dropout Rate 01, 02 1.7% 0.6% Economically Disadv. 96.5% 98.9% Science - 0.0%
Limited English Prof. 24.4% 29.4% Soc Studies - 0.0%
%
64.8%
0.0%
10.2%
13.6%
1.2%
6.3%
3.8%
100%
2004-2005 % of
BUDGET Total
6,181,301 66.5%
803,379 8.6%
1,192,956 12.8%
375,449 4.0%
$8,553,085 92.1%
2004-2005
BUDGET
172,211
2,353
93,356
470,213
-
$738,133
$9,291,218
1,591
$5,840
2003
TAKS
44.1%
46.8%
43.2%
41.3%
62.5%
157
% of
Total
1.9%
0.0%
1.0%
5.1%
0.0%
7.9%
100%

VIDAL M. TREVINO COMMUNICATIONS & FINE ARTS SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET Total
6100 Payroll 2,153,416 93.8%
Regular Program
2,295,869 100.0%
6200 Contracted Svcs. 85,692 3.7%
Gifted & Talented
- 0.0%
6300 Supplies & Materials 44,061 1.9%
Career & Technology
- 0.0%
6400 Other Op. Expense 10,000 0.4%
Special Ed.
- 0.0%
6600 Capital Outlay 2,700 0.1%
Bilingual/ESL
- 0.0%
Total 2,295,869 100%
Accelerated Instr.
- 0.0%
Athletics
- 0.0%
Total
2,295,869 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services
32 1,502,484 74.4% 34 1,590,334 70.2% 34 1,727,159 75.2%
Instructional & School Leadership
2.25 115,563 5.7% 4 215,952 9.5% 4 169,635 7.4%
Support Services - Student (Pupil)
1 78,890 3.9% 2 111,204 4.9% 2 135,810 5.9%
Support Services - Non-Student Based
4 120,382 6.0% 6 132,999 5.9% 6 120,812 5.3%
Total 39.3 $1,817,320 90.0% 46 $2,050,489 90.5% 46 $2,153,416 93.8%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
114,889 5.7% 112,068 4.9%
43,341 1.9%
Instructional & School Leadership
1,487 0.1% 1,300 0.1%
3,176 0.1%
Support Services - Student (Pupil)
475 0.0% 8,400 0.4%
3,950 0.2%
Support Services - Non-Student Based
85,987 4.3% 93,008 4.1%
91,986 4.0%
Total $202,838 10.0% $214,776 9.5%
$142,453 6.2%
Total General Operating Fund $2,020,157 100% $2,265,265 100%
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
$2,295,869
158
100%

PREGNANCY, EDUCATION & PARENTING
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 163,208 92.0%
Regular Program
8,612
6200 Contracted Svcs. - 0.0%
Gifted & Talented
-
6300 Supplies & Materials 11,542 6.5%
Career & Technology
-
6400 Other Op. Expense - 0.0%
Special Ed.
-
6600 Capital Outlay 2,678 1.5%
Bilingual/ESL
-
Total 177,428 100%
Accelerated Instr.
168,816
Athletics
-
Total
177,428
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services
0 7,570 5.3% 0 12,000 7.1% 0
7,070 4.0%
Instructional & School Leadership
0 1,350 0.9% 0 690 0.4% 0
1,323 0.7%
Support Services - Student (Pupil)
4.5 125,080 87.1% 5 151,347 90.0% 5 154,815 87.3%
Support Services - Non-Student Based
0 - 0.0% 0 - 0.0% 0
- 0.0%
Total 4.5 $133,999 93.3% 5 $164,037 97.6% 5 $163,208 92.0%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
- 0.0% - 0.0%
- 0.0%
Instructional & School Leadership
- 0.0% - 0.0%
- 0.0%
Support Services - Student (Pupil)
1,515 1.1% 2,548 1.5%
12,678 7.1%
Support Services - Non-Student Based
8,042 5.6% 1,500 0.9%
1,542 0.9%
Total $9,557 6.7% $4,048 2.4%
$14,220 8.0%
Total General Operating Fund $143,557 100% $168,085 100%
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
$177,428
Total
4.9%
0.0%
0.0%
0.0%
0.0%
95.1%
0.0%
100%
159
100%

GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 2,220,023 88.9%
Regular Program
63,886
6200 Contracted Svcs. 153,323 6.1%
Gifted & Talented
-
6300 Supplies & Materials 91,946 3.7%
Career & Technology
-
6400 Other Op. Expense 19,050 0.8%
Special Ed.
62,253
6600 Capital Outlay 13,000 0.5%
Bilingual/ESL
-
Total 2,497,342 100%
Accelerated Instr.
2,371,203
Athletics
-
Total
2,497,342
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005
% of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services 23.2 1,214,142 52.2% 31.2 1,313,555 53.5% 31.2 1,470,111 58.9%
Instructional & School Leadership
7.0 348,328 15.0% 7.0 357,715 14.6% 7.0 359,770 14.4%
Support Services - Student (Pupil)
6.2 259,045 11.1% 7.5 245,835 10.0% 7.5 286,319 11.5%
Support Services - Non-Student Based
5.0 112,532 4.8% 4.0 120,966 4.9% 4.0 103,823 4.2%
Total 41.4 $1,934,047 83.2% 49.7 $2,038,071 83.0% 49.7 $2,220,023 88.9%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
150,565 6.5% 232,266 9.5%
211,567 8.5%
Instructional & School Leadership
2,317 0.1% 7,500 0.3%
3,700 0.1%
Support Services - Student (Pupil)
12,815 0.6% 14,400 0.6%
13,600 0.5%
Support Services - Non-Student Based
224,442 9.7% 161,927 6.6%
48,452 1.9%
Total $390,139 16.8% $416,093 17.0%
$277,319 11.1%
Total General Operating Fund $2,324,186 100% $2,454,164 100%
Student Enrollment 138
F. S. LARA ACADEMY
General Fund Budget & Data Summary
2004 - 2005
Cost per Student (Enrollment)** $16,842 $23,373
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 138 105 Hispanic
99.1% 100.0% Writing (Eng/Lang) 66.7% 55.6%
Membership 138 62 White 0.9% 0.0% Reading 62.5% 60.0%
Attendance Rate 01, 02 90.3% 91.4% Asian/Pacific Isl 0.0% 0.0% Mathematics 57.1% 66.7%
Dropout Rate 01, 02 0.9% 0.5% Economically Disadv. 93.6% 95.2% Science - -
Limited English Prof. 34.9% 40.0% Soc Studies - -
105
$2,497,342
Total
2.6%
0.0%
0.0%
2.5%
0.0%
94.9%
0.0%
100%
96
$26,014
2003
TAKS
-
-
-
-
-
160
100%

L. S. CHRISTEN MIDDLE SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 7,297,257 95.1%
Regular Program
5,510,520
6200 Contracted Svcs. 226,026 2.9%
Gifted & Talented
465
6300 Supplies & Materials 84,585 1.1%
Career & Technology
185,667
6400 Other Op. Expense 58,951 0.8%
Special Ed.
1,111,591
6600 Capital Outlay 6,700 0.1%
Bilingual/ESL
96,173
Total 7,673,519 100%
Accelerated Instr.
729,407
Athletics
39,696
Total
7,673,519
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 108.2 5,169,768 75.9% 120.9 5,560,482 75.8% 122.3
Instructional & School Leadership
11 468,007 6.9% 13 506,092 6.9% 13
Support Services - Student (Pupil)
9 527,105 7.7% 11.2 538,306 7.3% 11.2
Support Services - Non-Student Based
12 257,185 3.8% 11 271,285 3.7% 11
Total 140.2 $6,422,064 94.3% 156.1 $6,876,165 93.7% 157.5
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
156,245 2.3% 189,474 2.6%
Instructional & School Leadership
6,317 0.1% 6,419 0.1%
Support Services - Student (Pupil)
36,401 0.5% 36,340 0.5%
Support Services - Non-Student Based
186,826 2.7% 227,432 3.1%
Total $385,789 5.7% $459,665 6.3%
Total General Operating Fund $6,807,853 100% $7,335,830 100%
Student Enrollment 1,460
1,598
Cost per Student (Enrollment)** $4,663 $4,591
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 1,460 1,598 Hispanic
99.6% 99.3% Writing (Eng/Lang) 89.8% 81.0%
Membership 1,460 1,488 White 0.3% 0.6% Reading 82.2% 83.6%
African American 0.1% 0.1% Mathematics 87.2% 87.2%
Attendance Rate 01, 02 96.4% 96.2% Asian/Pacific Isl 0.1% 0.0% Science 0.0% 0.0%
Dropout Rate 01, 02 0.3% 0.6% Economically Disadv. 99.3% 99.7% Soc Studies 76.2% 74.9%
Limited English Prof. 43.8% 45.9%
Total
71.8%
0.0%
2.4%
14.5%
1.3%
9.5%
0.5%
100%
2004-2005 % of
Total
BUDGET
5,873,088
543,479
634,762
245,928
$7,297,257
2004-2005
BUDGET
112,299
14,670
37,007
212,286
$376,262
$7,673,519
1,566
$4,900
2003
TAKS
85.2%
72.1%
60.3%
0.0%
83.9%
161
76.5%
7.1%
8.3%
3.2%
95.1%
% of
Total
1.5%
0.2%
0.5%
2.8%
4.9%
100%

LAMAR MIDDLE SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 6,731,568 95.6%
Regular Program
5,105,606
6200 Contracted Svcs. 183,320 2.6%
Gifted & Talented
753
6300 Supplies & Materials 73,785 1.0%
Career & Technology
99,660
6400 Other Op. Expense 40,981 0.6%
Special Ed.
1,171,786
6600 Capital Outlay 10,672 0.2%
Bilingual/ESL
60,665
Total 7,040,326 100%
Accelerated Instr.
563,286
Athletics
38,570
Total
7,040,326
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services 92.2 4,537,947 74.9% 110.76 4,798,684 66.2% 111.76 5,300,806 75.3%
Instructional & School Leadership
12 475,623 7.8% 12 513,548 7.1% 12 546,900 7.8%
Support Services - Student (Pupil)
7 521,027 8.6% 11.52 503,317 6.9% 10.85 645,462 9.2%
Support Services - Non-Student Based
10 236,756 3.9% 11 227,323 3.1% 11 238,400 3.4%
Total 121.2 $5,771,354 95.2% 145.28 $6,042,872 83.4% 145.61 $6,731,568 95.6%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
97,324 1.6% 786,518 10.9%
98,244 1.4%
Instructional & School Leadership
3,490 0.1% 78,669 1.1%
5,114 0.1%
Support Services - Student (Pupil)
20,198 0.3% 23,620 0.3%
27,954 0.4%
Support Services - Non-Student Based
170,287 2.8% 314,907 4.3%
177,446 2.5%
Total $291,299 4.8% $1,203,714 16.6%
$308,758 4.4%
Total General Operating Fund $6,062,653 100% $7,246,586 100%
Student Enrollment 1,343
1,473
Cost per Student (Enrollment)** $4,514 $4,920
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 1,343 1,473 Hispanic
97.5% 97.5% Writing (Eng/Lang) 74.5% 74.8%
Membership 1,343 1,398 White 2.3% 2.0% Reading 80.8% 83.9%
African American 0.2% 0.2% Mathematics 84.2% 86.8%
Attendance Rate 01, 02 96.5% 96.5% Asian/Pacific Isl 0.1% 0.4% Science 0.0% 0.0%
Dropout Rate 01, 02 0.1% 0.2% Economically Disadv. 89.9% 90.7% Soc Studies 66.3% 72.2%
Limited English Prof. 29.3% 26.3%
$7,040,326
Total
72.5%
0.0%
1.4%
16.6%
0.9%
8.0%
0.5%
100%
1,425
$4,941
2003
TAKS
83.5%
77.0%
61.3%
0.0%
80.9%
162
100%

JOAQUIN CIGARROA MIDDLE SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 6,227,698 95.7%
Regular Program
4,838,179
6200 Contracted Svcs. 45,380 0.7%
Gifted & Talented
390
6300 Supplies & Materials 156,208 2.4%
Career & Technology
265,517
6400 Other Op. Expense 47,210 0.7%
Special Ed.
784,704
6600 Capital Outlay 32,500 0.5%
Bilingual/ESL
83,611
Total 6,508,996 100%
Accelerated Instr.
498,344
Athletics
38,251
Total
6,508,996
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services 91.2 4,038,048 73.9% 102.1 4,473,614 73.0% 104.1 4,832,455 74.2%
Instructional & School Leadership
13 536,233 9.8% 13 578,371 9.4% 14 608,720 9.4%
Support Services - Student (Pupil)
9.8 451,952 8.3% 10.9 500,977 8.2% 10.9 599,196 9.2%
Support Services - Non-Student Based
8 188,508 3.4% 8 197,586 3.2% 8 187,327 2.9%
Total 122.0 $5,214,741 95.4% 134.0 $5,750,548 93.9% 137.0 $6,227,698 95.7%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
185,439 3.4% 311,911 5.1%
215,674 3.3%
Instructional & School Leadership
2,839 0.1% 2,445 0.0%
5,550 0.1%
Support Services - Student (Pupil)
29,930 0.5% 33,948 0.6%
27,000 0.4%
Support Services - Non-Student Based
31,253 0.6% 26,813 0.4%
33,074 0.5%
Total $249,462 4.6% $375,117 6.1%
$281,298 4.3%
Total General Operating Fund $5,464,203 100% $6,125,665 100%
Student Enrollment 1,399
1,558
Cost per Student (Enrollment)** $3,906 $3,932
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 1,399 1,558 Hispanic
99.7% 99.6% Writing (Eng/Lang) 60.5% 68.6%
Membership 1,399 1,404 White 0.2% 0.3% Reading 67.9% 66.8%
Attendance Rate 01, 02 95.4% 96.1% African American 0.1% 0.1% Mathematics 79.2% 78.3%
Dropout Rate 01, 02 1.0% 0.9% Economically Disadv. 98.8% 96.6% Science 0.0% 0.0%
Limited English Prof. 60.7% 52.3% Soc Studies 64.2% 71.8%
$6,508,996
Total
74.3%
0.0%
4.1%
12.1%
1.3%
7.7%
0.6%
100%
1,502
$4,334
2003
TAKS
64.0%
61.3%
48.3%
0.0%
71.5%
163
100%

MEMORIAL MIDDLE SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET Total
BUDGET
6100 Payroll 3,515,639 94.6%
Regular Program
2,766,906
6200 Contracted Svcs. 127,893 3.4%
Gifted & Talented
167
6300 Supplies & Materials 43,748 1.2%
Career & Technology
104,611
6400 Other Op. Expense 18,970 0.5%
Special Ed.
444,345
6600 Capital Outlay 11,180 0.3%
Bilingual/ESL
70,461
Total 3,717,430 100%
Accelerated Instr.
290,596
Athletics
40,344
Total
3,717,430
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services 44.2 2,206,475 66.7% 51.75 2,594,074 69.5% 53.25 2,551,599 68.6%
Instructional & School Leadership
11 436,202 13.2% 10 457,355 12.3% 10 425,807 11.5%
Support Services - Student (Pupil)
4.3 314,782 9.5% 4.95 328,861 8.8% 4.95 352,539 9.5%
Support Services - Non-Student Based
6 135,056 4.1% 8 142,731 3.8% 8 185,694 5.0%
Total 65.5 $3,092,514 93.4% 74.7 $3,523,021 94.4% 76.2 $3,515,639 94.6%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
88,094 2.7% 92,315 2.5%
68,149 1.8%
Instructional & School Leadership
810 0.0% 400 0.0%
600 0.0%
Support Services - Student (Pupil)
9,418 0.3% 9,750 0.3%
11,670 0.3%
Support Services - Non-Student Based
118,815 3.6% 107,853 2.9%
121,372 3.3%
Total $217,137 6.6% $210,318 5.6%
$201,791 5.4%
Total General Operating Fund $3,309,651 100% $3,733,339 100%
Student Enrollment 629
Cost per Student (Enrollment)** $5,262 $4,945
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 629 755 Hispanic
99.5% 99.7% Writing (Eng/Lang) 74.7% 74.2%
Membership 629 705 White 0.3% 0.3% Reading 68.9% 76.3%
Attendance Rate 01, 02 95.6% 95.9% Native American 0.2% 0.0% Mathematics 76.5% 80.8%
Dropout Rate 01, 02 0.2% 0.4% Economically Disadv. 98.2% 98.1% Science 0.0% 0.0%
Limited English Prof. 40.1% 47.3% Soc Studies 44.8% 70.7%
755
$3,717,430
Total
74.4%
0.0%
2.8%
12.0%
1.9%
7.8%
1.1%
100%
727
$5,113
2003
TAKS
75.5%
68.0%
44.4%
0.0%
75.9%
164
100%

GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,188,434 93.7%
Regular Program
1,883,138
6200 Contracted Svcs. 59,094 2.5%
Gifted & Talented
80
6300 Supplies & Materials 60,287 2.6%
Career & Technology
-
6400 Other Op. Expense 6,700 0.3%
Special Ed.
246,168
6600 Capital Outlay 21,200 0.9%
Bilingual/ESL
60,812
Total 2,335,715 100%
Accelerated Instr.
145,517
Athletics
-
Total
2,335,715
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 29.3 1,342,757 72.7% 39.0 1,378,396 63.1% 40.0
Instructional & School Leadership
5.0 177,415 9.6% 5.0 122,576 5.6% 5.0
Support Services - Student (Pupil)
2.3 124,659 6.7% 2.7 152,442 7.0% 2.7
Support Services - Non-Student Based
3.0 78,489 4.2% 3.0 66,483 3.0% 3.0
Total 39.5 $1,723,321 93.3% 49.7 $1,719,897 78.7% 50.7
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
57,671 3.1% 359,583 16.5%
Instructional & School Leadership
3,068 0.2% 34,825 1.6%
Support Services - Student (Pupil)
212 0.0% 1,484 0.1%
Support Services - Non-Student Based
48,914 2.6% 66,491 3.0%
Capital Outlay
14,274 0.8% 3,244 0.1%
Total $124,138 6.7% $465,627 21.3%
Total General Operating Fund $1,847,458 100% $2,185,524 100%
Student Enrollment 483
BRUNI ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
Cost per Student (Enrollment)** $3,825 $3,606
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 483 606 Hispanic
99.0% 99.1% Writing (Eng/Lang) 85.7% 75.0%
Membership 448 534 White 1.0% 0.9% Reading 74.7% 71.5%
Attendance Rate 01, 02 96.0% 96.5% Asian/Pacific Isl 0.0% 0.0% Mathematics 85.1% 82.0%
Dropout Rate 01, 02 0.0% 0.0% Economically Disadv. 96.7% 98.1% Science - 0.0%
Limited English Prof. 87.0% 88.3% Soc Studies - 0.0%
606
%
80.6%
0.0%
0.0%
10.5%
2.6%
6.2%
0.0%
100%
2004-2005 % of
Total
BUDGET
1,712,704
218,876
140,655
116,199
$2,188,434
2004-2005
BUDGET
85,722
4,200
2,000
55,359
-
$147,281
$2,335,715
573
$4,076
2003
TAKS
79.3%
63.9%
69.7%
35.6%
0.0%
165
73.3%
9.4%
6.0%
5.0%
93.7%
% of
Total
3.7%
0.2%
0.1%
2.4%
0.0%
6.3%
100%

BUENOS AIRES ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,370,405 94.7%
Regular Program
1,989,153
6200 Contracted Svcs. 60,542 2.4%
Gifted & Talented
63,050
6300 Supplies & Materials 50,199 2.0%
Career & Technology
-
6400 Other Op. Expense 20,175 0.8%
Special Ed.
229,212
6600 Capital Outlay 1,200 0.0%
Bilingual/ESL
124,742
Total 2,502,521 100%
Accelerated Instr.
96,364
Athletics -
Total
2,502,521
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 41.60 1,853,130 79.4% 44.60 1,842,494 78.2% 45.60
Instructional & School Leadership
4.00 170,836 7.3% 5.00 197,527 8.4% 5.00
Support Services - Student (Pupil)
1.25 102,037 4.4% 1.30 93,350 4.0% 1.30
Support Services - Non-Student Based
3.00 80,204 3.4% 4.00 84,096 3.6% 4.00
Ancillary Services
0.00 182 0.0% 0.00 - 0.0% 0.00
Total 49.85 $2,206,389 94.6% 54.90 $2,217,467 94.1% 55.90
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
64,477 2.8% 87,081 3.7%
Instructional & School Leadership
1,677 0.1% - 0.0%
Support Services - Student (Pupil)
35 0.0% - 0.0%
Support Services - Non-Student Based
53,740 2.3% 51,198 2.2%
Capital Outlay
7,137 0.3% 1,622 0.1%
Total $127,066 5.4% $139,901 5.9%
Total General Operating Fund $2,333,455 100% $2,357,368 100%
Student Enrollment 680
716
Cost per Student (Enrollment) $3,432 $3,292
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 680 716 Hispanic
99.1% 99.4% Writing (Eng/Lang) 81.7% 93.0%
Membership 655 641 White 0.6% 0.6% Reading 88.8% 84.5%
Attendance Rate 01, 02 97.3% 97.3% Native American 0.2% 0.0% Mathematics 88.8% 88.9%
Dropout Rate 01, 02 0.0% 0.0% Asian/Pacific Isl 0.2% 0.0% Science - -
Economically Disadv. 87.3% 93.6% Soc Studies - -
Limited English Prof. 79.5% 79.9%
2004-2005
BUDGET
75,590
-
-
56,526
-
$132,116
$2,502,521
%
79.5%
2.5%
0.0%
9.2%
5.0%
3.9%
0.0%
100%
2004-2005
BUDGET
1,992,463
204,200
85,769
87,973
-
$2,370,405
682
$3,669
2003
TAKS
90.6%
64.6%
70.3%
40.4%
0.0%
166
% of
Total
79.6%
8.2%
3.4%
3.5%
0.0%
94.7%
% of
Total
3.0%
0.0%
0.0%
2.3%
0.0%
5.3%
100%

DAICHES ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,457,246 95.0%
Regular Program
2,160,784
6200 Contracted Svcs. 63,216 2.4%
Gifted & Talented
-
6300 Supplies & Materials 45,893 1.8%
Career & Technology
-
6400 Other Op. Expense 17,781 0.7%
Special Ed.
143,832
6600 Capital Outlay 3,720 0.1%
Bilingual/ESL
89,555
Total 2,587,856 100%
Accelerated Instr.
193,685
Athletics
-
Total
2,587,856
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 40.3 1,744,172 76.5% 42.9 1,826,062 75.6% 43.9
Instructional & School Leadership
4.0 178,973 7.9% 5.0 206,699 8.6% 5.0
Support Services - Student (Pupil)
2.4 123,638 5.4% 2.3 119,976 5.0% 2.3
Support Services - Non-Student Based
4.0 98,287 4.3% 4.0 104,583 4.3% 4.0
Total 50.7 $2,145,069 94.1% 54.2 $2,257,320 93.4% 55.2
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
70,672 3.1% 93,016 3.9%
Instructional & School Leadership
1,289 0.1% 1,230 0.1%
Support Services - Student (Pupil)
4,069 0.2% 800 0.0%
Support Services - Non-Student Based
58,347 2.6% 63,539 2.6%
Capital Outlay
- 0.0% - 0.0%
Total $134,377 5.9% $158,585 6.6%
Total General Operating Fund $2,279,446 100% $2,415,905 100%
Student Enrollment 655
Cost per Student (Enrollment)** $3,480 $3,183
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 655 759 Hispanic
98.7% 99.0% Writing (Eng/Lang) 81.4% 90.0%
Membership 631 647 White 1.2% 0.8% Reading 81.9% 84.8%
Attendance Rate 01, 02 96.9% 97.9% African American 0.2% 0.2% Mathematics 83.7% 90.1%
Dropout Rate 01, 02 0.0% 0.0% Economically Disadv. 99.3% 99.3% Science - -
Limited English Prof. 82.2% 84.2% Soc Studies - -
759
2004-2005 % of
BUDGET Total
1,997,713 77.2%
221,769 8.6%
128,778 5.0%
108,986 4.2%
$2,457,246 95.0%
2004-2005
BUDGET
70,189
1,500
-
58,921
-
$130,610
$2,587,856
%
83.5%
0.0%
0.0%
5.6%
3.5%
7.5%
0.0%
100%
702
$3,686
2003
TAKS
81.5%
78.1%
82.5%
68.1%
-
167
% of
Total
2.7%
0.1%
0.0%
2.3%
0.0%
5.0%
100%

FARIAS ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 3,350,677 92.8%
Regular Program
2,775,192
6200 Contracted Svcs. 178,255 4.9%
Gifted & Talented
41,611
6300 Supplies & Materials 48,721 1.3%
Career & Technology
-
6400 Other Op. Expense 31,405 0.9%
Special Ed.
484,304
6600 Capital Outlay 3,100 0.1%
Bilingual/ESL
91,749
Total 3,612,158 100%
Accelerated Instr.
219,302
Athletics
-
Total
3,612,158
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 71.26 2,826,380 75.6% 57.15 2,990,400 75.9% 59.15
Instructional & School Leadership
7.00 289,711 7.7% 8.00 327,006 8.3% 8.00
Support Services - Student (Pupil)
2.75 157,739 4.2% 1.50 169,854 4.3% 1.50
Support Services - Non-Student Based
7.00 190,838 5.1% 7.00 206,724 5.2% 7.00
Ancillary Services
0.00 4,297 0.1% 0.00 8,500 0.2% 0.00
Total 88.01 $3,468,965 92.8% 73.65 $3,702,484 94.0% 75.65
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
72,047 1.9% 113,856 2.9%
Instructional & School Leadership
8,195 0.2% 10,000 0.3%
Support Services - Student (Pupil)
1,902 0.1% 3,000 0.1%
Support Services - Non-Student Based
160,376 4.3% 110,056 2.8%
Capital Outlay
27,775 0.7% - 0.0%
Total $270,295 7.2% $236,912 6.0%
Total General Operating Fund $3,739,260 100% $3,939,396 100%
Student Enrollment 833
930
Cost per Student (Enrollment) $4,489 $4,236
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 833 930 Hispanic
100.0% 100.0% Writing (Eng/Lang) 96.1% 89.7%
Membership 798 821 White 0.0% 0.0% Reading 80.5% 76.0%
Attendance Rate 01, 02 97.5% 97.2% Asian/Pacific Isl 0.0% 0.0% Mathematics 83.4% 79.3%
Dropout Rate 01, 02 -
- Economically Disadv. 99.8% 98.6% Science - -
Limited English Prof. 83.8% 86.0% Soc Studies - -
%
76.8%
1.2%
0.0%
13.4%
2.5%
6.1%
0.0%
100%
2004-2005
BUDGET
2,693,739
372,578
111,034
173,326
-
$3,350,677
2004-2005
BUDGET
82,911
9,500
500
168,570
-
$261,481
$3,612,158
848
$4,260
2003
TAKS
83.6%
63.0%
73.5%
59.2%
-
168
% of
Total
74.6%
10.3%
3.1%
4.8%
0.0%
92.8%
% of
Total
2.3%
0.3%
0.0%
4.7%
0.0%
7.2%
100%

HEIGHTS ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 1,649,950 96.5%
Regular Program 1,428,175 83.5%
6200 Contracted Svcs. 42,361 2.5%
Gifted & Talented
43 0.0%
6300 Supplies & Materials 9,181 0.5%
Career & Technology
- 0.0%
6400 Other Op. Expense 6,808 0.4%
Special Ed.
132,876 7.8%
6600 Capital Outlay 2,200 0.1%
Bilingual/ESL
38,649 2.3%
Total 1,710,500 100%
Accelerated Instr.
110,757 6.5%
Athletics
- 0.0%
Total
1,710,500 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 21.5 923,455 72.5% 27.2 1,037,694 70.4% 29.2
Instructional & School Leadership
4.0 194,670 15.3% 5.0 220,717 15.0% 5.0
Support Services - Student (Pupil)
0.2 14,843 1.2% 0.6 45,584 3.1% 1.6
Support Services - Non-Student Based
2.0 81,915 6.4% 3.0 83,890 5.7% 3.0
Total 27.7 $1,214,883 95.4% 35.8 $1,387,885 94.1% 38.8
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
23,030 1.8% 43,040 2.9%
Instructional & School Leadership
2,395 0.2% 3,691 0.3%
Support Services - Student (Pupil)
- 0.0% 85 0.0%
Support Services - Non-Student Based
33,185 2.6% 39,627 2.7%
Capital Outlay
- 0.0% - 0.0%
Total $58,610 4.6% $86,443 5.9%
Total General Operating Fund $1,273,493 100% $1,474,328 100%
Student Enrollment 356
Cost per Student (Enrollment)** $3,577 $3,519
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 356 419 Hispanic
99.0% 100.0% Writing (Eng/Lang) 100.0% 94.4%
Membership 339 343 White 1.0% 0.0% Reading 76.8% 86.8%
Attendance Rate 01, 02 97.8% 97.8% Asian/Pacific Isl 0.0% 0.0% Mathematics 81.1% 92.2%
Dropout Rate 01, 02 -
- Economically Disadv. 96.7% 97.8% Science - -
Limited English Prof. 82.2% 77.7% Soc Studies - -
419
2004-2005
BUDGET
1,237,253
239,789
85,655
2004-2005
BUDGET
19,915
3,300
-
37,335
-
$60,550
$1,710,500
384
$4,454
2003
TAKS
96.7%
80.8%
87.1%
61.1%
-
169
% of
Total
72.3%
14.0%
5.0%
5.1%
87,253
$1,649,950 96.5%
% of
Total
1.2%
0.2%
0.0%
2.2%
0.0%
3.5%
100%

K. TARVER ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 2,494,468 94.0%
Regular Program
2,073,518 78.2%
6200 Contracted Svcs. 79,272 3.0%
Gifted & Talented
29,914 1.1%
6300 Supplies & Materials 69,881 2.6%
Career & Technology
- 0.0%
6400 Other Op. Expense 7,664 0.3%
Special Ed.
265,544 10.0%
6600 Capital Outlay 1,200 0.0%
Bilingual/ESL
84,071 3.2%
Total 2,652,485 100%
Accelerated Instr.
199,438 7.5%
Athletics
- 0.0%
Total
2,652,485 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
2004-2005
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET
Instruction & Instructional Related Services 41.8 1,783,630 77.5% 50.4 1,954,610 77.6% 50.9 2,054,520
Instructional & School Leadership
3.0 179,582 7.8% 6.0 206,639 8.2% 6.0 232,495
Support Services - Student (Pupil) 1.7 91,492 4.0% 1.3 100,487 4.0% 1.3 77,583
Support Services - Non-Student Based
4.0 126,381 5.5% 5.0 128,667 5.1% 5.0 129,870
Total 50.5 $2,181,085 94.8% 62.7 $2,390,403 94.9% 63.2 $2,494,468
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
51,162 2.2% 71,221 2.8%
Instructional & School Leadership
1,099 0.0% 1,300 0.1%
Support Services - Student (Pupil)
799 0.0% 800 0.0%
Support Services - Non-Student Based
67,612 2.9% 54,804 2.2%
Capital Outlay
- 0.0% - 0.0%
Total $120,672 5.2% $128,125 5.1%
Total General Operating Fund $2,301,757 100% $2,518,528 100%
Student Enrollment 587
Cost per Student (Enrollment)** $3,921 $3,816
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002 2003
School Rating Recognized Acceptable Ethnicity
TAAS TAAS TAKS
Enrollment 587 660 Hispanic
100.0% 100.0% Writing (Eng/Lang) 76.9% 91.1% 79.7%
Membership 571 600 White 0.0% 0.0% Reading 93.7% 90.2% 74.7%
Attendance Rate 01, 02 97.5% 97.3% Asian/Pacific Isl 0.0% 0.0% Mathematics 98.6% 89.7% 77.2%
Dropout Rate 01, 02 -
- Economically Disadv. 97.2% 97.3% Science - - 63.0%
Limited English Prof. 79.4% 82.1% Soc Studies - - -
660
2004-2005
BUDGET
81,768
2,100
-
74,149
-
$158,017
638
$4,158
170
% of
Total
77.5%
8.8%
2.9%
4.9%
94.0%
% of
Total
3.1%
0.1%
0.0%
2.8%
0.0%
6.0%
$2,652,485 100%

LEYENDECKER ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 3,006,888 97.0%
Regular Program
2,421,407
6200 Contracted Svcs. 55,951 1.8%
Gifted & Talented
321
6300 Supplies & Materials 29,913 1.0%
Career & Technology
-
6400 Other Op. Expense 2,386 0.1%
Special Ed.
324,527
6600 Capital Outlay 3,450 0.1%
Bilingual/ESL
123,771
Total 3,098,588 100%
Accelerated Instr.
228,562
Athletics
-
Total
3,098,588
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 50.90 1,932,448 76.9% 58.86 2,118,538 77.2% 61.86
Instructional & School Leadership
4.00 200,179 8.0% 6.00 211,375 7.7% 5.00
Support Services - Student (Pupil)
2.50 162,388 6.5% 2.90 173,757 6.3% 2.90
Support Services - Non-Student Based
5.00 125,856 5.0% 6.00 134,769 4.9% 6.00
Total 62.40 $2,420,870 96.3% 73.76 $2,638,439 96.2% 75.76
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
37,000 1.5% 39,372 1.4%
Instructional & School Leadership
- 0.0% 200 0.0%
Support Services - Student (Pupil)
351 0.0% 3,544 0.1%
Support Services - Non-Student Based
56,286 2.2% 61,795 2.3%
Capital Outlay
- 0.0% - 0.0%
Total $93,638 3.7% $104,911 3.8%
Total General Operating Fund $2,514,508 100% $2,743,350 100%
Student Enrollment 702
Cost per Student (Enrollment) $3,582 $3,748
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 702 732 Hispanic
99.0% 99.6% Writing (Eng/Lang) 85.9% 88.6%
Membership 675 664 White 0.6% 0.1% Reading 71.3% 78.2%
Attendance Rate 01, 02 98.1% 97.9% African American 0.0% 0.1% Mathematics 77.4% 84.2%
Dropout Rate 01, 02 -
- Asian/Pacific Isl 0.4% 0.1% Science - -
Economically Disadv. 99.9% 95.4% Soc Studies - -
Limited English Prof. 85.0% 83.6%
732
2004-2005 % of
BUDGET Total
2,468,714 79.7%
214,068 6.9%
170,484 5.5%
153,622 5.0%
$3,006,888 97.0%
2004-2005
BUDGET
33,225
1,050
1,099
56,326
-
$91,700
$3,098,588
%
78.1%
0.0%
0.0%
10.5%
4.0%
7.4%
0.0%
100%
699
$4,433
2003
TAKS
79.5%
62.0%
69.5%
41.8%
-
171
% of
Total
1.1%
0.0%
0.0%
1.8%
0.0%
3.0%
100%

MACDONELL ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,508,684 92.6%
Regular Program
2,200,563
6200 Contracted Svcs. 168,881 6.2%
Gifted & Talented
-
6300 Supplies & Materials 22,600 0.8%
Career & Technology
-
6400 Other Op. Expense 3,700 0.1%
Special Ed.
309,184
6600 Capital Outlay 6,200 0.2%
Bilingual/ESL
93,209
Total 2,710,065 100%
Accelerated Instr.
107,109
Athletics
-
Total
2,710,065
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 34.9 1,509,117 77.3% 42.9 1,644,196 68.1% 46.1
Instructional & School Leadership
4.0 182,332 9.3% 4.0 126,216 5.2% 5.0
Support Services - Student (Pupil)
1.3 114,354 5.9% 3.8 161,744 6.7% 3.8
Support Services - Non-Student Based
4.0 86,530 4.4% 5.0 85,179 3.5% 5.0
Total 44.1 $1,892,332 96.9% 55.7 $2,017,335 83.6% 59.9
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
26,422 1.4% 319,308 13.2%
Instructional & School Leadership
352 0.0% 29,026 1.2%
Support Services - Student (Pupil)
192 0.0% 452 0.0%
Support Services - Non-Student Based
25,564 1.3% 46,375 1.9%
Capital Outlay
7,137 0.4% 1,622 0.1%
Total $59,666 3.1% $396,783 16.4%
Total General Operating Fund $1,951,998 100% $2,414,118 100%
Student Enrollment 539
Cost per Student (Enrollment)** $3,622 $3,499
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Exemplary Acceptable Ethnicity
TAAS TAAS
Enrollment 539 690 Hispanic
99.6% 99.8% Writing (Eng/Lang) 90.3% 93.2%
Membership 517 588 White 0.4% 0.2% Reading 98.9% 95.1%
Attendance Rate 01, 02 97.7% 97.8% Asian/Pacific Isl 0.0% 0.0% Mathematics 97.9% 100.0%
Dropout Rate 01, 02 -
- Economically Disadv. 96.6% 96.7% Science - -
Limited English Prof. 81.1% 85.4% Soc Studies - -
690
2004-2005
BUDGET
1,963,886
220,491
168,653
155,654
BUDGET
%
81.2%
0.0%
0.0%
$2,508,684
2004-2005
31,176
600
-
169,605
-
$201,381
$2,710,065
11.4%
0.0%
100%
665
$4,075
3.4%
4.0%
2003
TAKS
92.3%
83.7%
89.6%
64.3%
-
172
% of
Total
72.5%
8.1%
6.2%
5.7%
92.6%
% of
Total
1.2%
0.0%
0.0%
6.3%
0.0%
7.4%
100%

MILTON ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 3,439,373 96.4%
Regular Program
2,852,721
6200 Contracted Svcs. 62,018 1.7%
Gifted & Talented
52,080
6300 Supplies & Materials 52,148 1.5%
Career & Technology
-
6400 Other Op. Expense 11,700 0.3%
Special Ed.
296,916
6600 Capital Outlay 1,200 0.0%
Bilingual/ESL
154,072
Total 3,566,439 100%
Accelerated Instr.
210,650
Athletics
-
Total
3,566,439
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of 2004-2005 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs BUDGET Total
Instruction & Instructional Related Services 66.60 2,517,047 73.7% 68.85 2,804,868 74.9% 69.85 2,888,868 81.0%
Instructional & School Leadership
6.00 261,751 7.7% 6.00 313,820 8.4% 6.00 264,070 7.4%
Support Services - Student (Pupil)
2.75 157,939 4.6% 2.90 194,405 5.2% 2.90 164,855 4.6%
Support Services - Non-Student Based
6.00 123,505 3.6% 5.00 137,163 3.7% 5.00 121,580 3.4%
Ancillary Services
0.00 24,826 0.7% 0.00 25,435 0.7% 0.00
- 0.0%
Total 81.35 $3,085,068 90.4% 82.75 $3,475,691 92.8% 83.75 $3,439,373 96.4%
2002-2003 % of 2003-2004 % of 2004-2005 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total BUDGET Total
Instruction & Instructional Related Services
218,469 6.4% 147,397 3.9%
47,808 1.3%
Instructional & School Leadership
37,035 1.1% 12,670 0.3%
7,535 0.2%
Support Services - Student (Pupil)
2,960 0.1% 6,701 0.2%
6,900 0.2%
Support Services - Non-Student Based
62,795 1.8% 101,849 2.7%
64,823 1.8%
Ancillary Services
313 0.0% - 0.0%
- 0.0%
Capital Outlay
7,137 0.2% - 0.0%
- 0.0%
Total $328,709 9.6% $268,617 7.2%
$127,066 3.6%
Total General Operating Fund $3,413,777 100% $3,744,308 100%
Student Enrollment 901
972
Cost per Student (Enrollment) $3,789 $3,852
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Exemplary Acceptable Ethnicity
TAAS TAAS
Enrollment 901 972 Hispanic
98.1% 96.8% Writing (Eng/Lang) 98.9% 96.8%
Membership 880 903 White 1.2% 1.6% Reading 96.8% 97.7%
Attendance Rate 01, 02 98.6% 98.7% African American 0.2% 0.5% Mathematics 97.4% 98.2%
Dropout Rate 01, 02 -
- Asian/Pacific Isl 0.5% 1.1% Science - -
Economically Disadv. 96.6% 96.7% Soc Studies - -
Limited English Prof. 52.9% 52.7%
$3,566,439
%
80.0%
1.5%
0.0%
8.3%
4.3%
5.9%
0.0%
100%
938
$3,802
2003
TAKS
98.0%
92.6%
96.8%
84.1%
-
173
100%

ALMA PIERCE ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 3,717,971 95.2%
Regular Program
2,975,663 76.2%
6200 Contracted Svcs. 84,819 2.2%
Gifted & Talented
271 0.0%
6300 Supplies & Materials 89,881 2.3%
Career & Technology
- 0.0%
6400 Other Op. Expense 6,650 0.2%
Special Ed.
460,425 11.8%
6600 Capital Outlay 4,293 0.1%
Bilingual/ESL
167,415 4.3%
Total 3,903,614 100%
Accelerated Instr.
299,840 7.7%
Athletics
- 0.0%
Total
3,903,614 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 65.55 2,718,222 80.0% 72.29 3,198,410 72.7% 74.29
Instructional & School Leadership
6.00 278,495 8.2% 7.00 347,250 7.9% 7.00
Support Services - Student (Pupil)
2.75 142,362 4.2% 2.75 231,528 5.3% 2.75
Support Services - Non-Student Based
4.00 107,300 3.2% 5.00 126,554 2.9% 5.00
Ancillary Services
0.00 8,379 0.2% 0.00 4,075 0.1% 0.00
Capital Outlay
0.00 - 0.0% 0.00 550 0.0% 0.00
Total 78.30 $3,254,757 95.8% 87.04 $3,908,367 88.8% 89.04
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
59,171 1.7% 374,896 8.5%
Instructional & School Leadership
2,511 0.1% 35,213 0.8%
Support Services - Student (Pupil)
354 0.0% 1,513 0.0%
Support Services - Non-Student Based
79,890 2.4% 80,825 1.8%
Total $141,926 4.2% $492,447 11.2%
Total General Operating Fund $3,396,683 100% $4,400,814 100%
Student Enrollment 988
955
Cost per Student (Enrollment) $3,438 $4,608
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 988 955 Hispanic
99.8% 99.9% Writing (Eng/Lang) 93.5% 93.1%
Membership 953 871 White 0.1% 0.1% Reading 84.8% 85.5%
Attendance Rate 01, 02 97.2% 97.6% African American 0.1% 0.0% Mathematics 85.4% 86.7%
Dropout Rate 01, 02 -
- Economically Disadv. 96.4% 95.7% Science - -
Limited English Prof. 73.3% 74.1% Soc Studies - -
2004-2005
BUDGET
3,032,085
321,283
160,676
203,927
-
-
$3,717,971
2004-2005
BUDGET
100,424
1,500
200
83,519
$185,643
$3,903,614
904
$4,318
2003
TAKS
94.6%
72.7%
72.8%
43.8%
-
174
% of
Total
77.7%
8.2%
4.1%
5.2%
0.0%
0.0%
95.2%
% of
Total
2.6%
0.0%
0.0%
2.1%
4.8%
100%

RYAN ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 3,444,006 96.6%
Regular Program
2,781,896 78.1%
6200 Contracted Svcs. 71,761 2.0%
Gifted & Talented
50,465 1.4%
6300 Supplies & Materials 24,463 0.7%
Career & Technology
- 0.0%
6400 Other Op. Expense 21,129 0.6%
Special Ed.
451,927 12.7%
6600 Capital Outlay 2,200 0.1%
Bilingual/ESL
74,585 2.1%
Total 3,563,559 100%
Accelerated Instr.
204,686 5.7%
Athletics - 0.0%
Total
3,563,559 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 60.7 2,321,330 77.2% 68.9 2,537,140 76.8% 71.9
Instructional & School Leadership
5.0 244,533 8.1% 5.0 266,987 8.1% 5.0
Support Services - Student (Pupil)
2.8 178,429 5.9% 4.0 150,281 4.5% 4.0
Support Services - Non-Student Based
6.0 116,792 3.9% 4.0 136,043 4.1% 4.0
Ancillary Services
0.0 8,644 0.3% 0.0 8,890 0.3% 0.0
Capital Outlay
0.0 557 0.0% 0.0 - 0.0% 0.0
Total 74.5 $2,870,285 95.4% 81.9 $3,099,341 93.8% 84.9
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
54,553 1.8% 121,116 3.7%
Instructional & School Leadership
5,356 0.2% 5,135 0.2%
Support Services - Student (Pupil)
1,782 0.1% 4,050 0.1%
Support Services - Non-Student Based
69,671 2.3% 75,121 2.3%
Ancillary Services
- 0.0% - 0.0%
Capital Outlay
7,137 0.2% - 0.0%
Total $138,498 4.6% $205,422 6.2%
Total General Operating Fund $3,008,783 100% $3,304,763 100%
Student Enrollment 978
1,020
Cost per Student (Enrollment) $3,076 $3,240
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Exemplary Acceptable Ethnicity
TAAS TAAS
Enrollment 978 1,020 Hispanic
97.3% 98.1% Writing (Eng/Lang) 94.8% 98.9%
Membership 948 935 White 2.6% 1.8% Reading 90.6% 96.4%
Attendance Rate 01, 02 97.1% 97.4% African American 2.6% 0.1% Mathematics 94.0% 94.1%
Dropout Rate 01, 02 -
- Asian/Pacific Isl 0.1% 0.0% Science - -
Economically Disadv. 81.7% 82.8% Soc Studies - -
Limited English Prof. 60.9% 59.8%
2004-2005
BUDGET
2,861,200
259,490
218,830
104,486
-
-
$3,444,006
2004-2005
BUDGET
40,558
3,629
2,500
71,866
1,000
-
$119,553
$3,563,559
970
$3,674
2003
TAKS
96.3%
87.0%
94.0%
72.5%
-
175
% of
Total
80.3%
7.3%
6.1%
2.9%
0.0%
0.0%
96.6%
% of
Total
1.1%
0.1%
0.1%
2.0%
0.0%
0.0%
3.4%
100%

SANTA MARIA ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,714,543 94.0%
Regular Program
2,049,405
6200 Contracted Svcs. 115,524 4.0%
Gifted & Talented
200
6300 Supplies & Materials 28,919 1.0%
Career & Technology
-
6400 Other Op. Expense 19,463 0.7%
Special Ed.
479,257
6600 Capital Outlay 8,300 0.3%
Bilingual/ESL
120,251
Total 2,886,749 100%
Accelerated Instr.
237,636
Athletics
-
Total
2,886,749
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 39.60 1,775,161 70.2% 52.11 1,807,540 71.8% 55.61
Instructional & School Leadership
4.00 176,870 7.0% 5.00 197,952 7.9% 4.00
Support Services - Student (Pupil)
2.75 155,011 6.1% 3.40 184,630 7.3% 3.40
Support Services - Non-Student Based
4.00 135,925 5.4% 6.00 144,966 5.8% 6.00
Total 50.35 $2,242,966 88.7% 66.51 $2,335,088 92.8% 69.01
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
161,654 6.4% 68,881 2.7%
Instructional & School Leadership
4,573 0.2% 4,500 0.2%
Support Services - Student (Pupil)
931 0.0% 1,100 0.0%
Support Services - Non-Student Based
101,673 4.0% 106,398 4.2%
Capital Outlay
16,332 0.6% - 0.0%
Total $285,164 11.3% $180,879 7.2%
Total General Operating Fund $2,528,130 100% $2,515,967 100%
Student Enrollment 650
719
Cost per Student (Enrollment) $3,889 $3,499
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 650 719 Hispanic
100.0% 100.0% Writing (Eng/Lang) 89.3% 79.3%
Membership 619 630 White 0.0% 0.0% Reading 94.4% 84.8%
Attendance Rate 01, 02 97.2% 97.1% Asian/Pacific Isl 0.0% 0.0% Mathematics 96.5% 93.6%
Dropout Rate 01, 02 -
- Economically Disadv. 98.1% 98.1% Science - -
Limited English Prof. 85.6% 85.9% Soc Studies - -
2004-2005
BUDGET
%
59,827
71.0%
0.0%
0.0%
16.6%
4.2%
2,217,600
190,427
169,091
2004-2005
BUDGET
8.2%
0.0%
100%
137,425
$2,714,543
3,813
1,000
107,566
-
$172,206
$2,886,749
683
$4,227
2003
TAKS
64.6%
68.0%
82.5%
50.8%
-
176
% of
Total
76.8%
6.6%
5.9%
4.8%
94.0%
% of
Total
2.1%
0.1%
0.0%
3.7%
0.0%
6.0%
100%

SANTO NIÑO ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 3,414,484 95.0%
Regular Program
2,721,097 75.7%
6200 Contracted Svcs. 81,989 2.3%
Gifted & Talented
48,699 1.4%
6300 Supplies & Materials 68,568 1.9%
Career & Technology
- 0.0%
6400 Other Op. Expense 15,100 0.4%
Special Ed.
375,388 10.4%
6600 Capital Outlay 12,800 0.4%
Bilingual/ESL
178,315 5.0%
Total 3,592,941 100%
Accelerated Instr.
269,442 7.5%
Athletics
- 0.0%
Total
3,592,941 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 54.7 2,369,424 69.7% 67.7 2,559,437 74.8% 68.7
Instructional & School Leadership
5.0 274,299 8.1% 5.0 273,964 8.0% 5.0
Support Services - Student (Pupil)
2.3 211,950 6.2% 3.9 178,503 5.2% 3.9
Support Services - Non-Student Based
6.0 138,364 4.1% 5.0 134,365 3.9% 5.0
Total 68.0 $2,994,037 88.1% 81.6 $3,146,269 92.0% 82.6
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
289,067 8.5% 144,693 4.2%
Instructional & School Leadership
45,034 1.3% 7,974 0.2%
Support Services - Student (Pupil)
1,425 0.0% 2,900 0.1%
Support Services - Non-Student Based
69,900 2.1% 119,154 3.5%
Capital Outlay
- 0.0% - 0.0%
Total $405,426 11.9% $274,721 8.0%
Total General Operating Fund $3,399,463 100% $3,420,990 100%
Student Enrollment 924
955
Cost per Student (Enrollment) $3,679 $3,582
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 924 955 Hispanic 100.0% 99.9% Writing (Eng/Lang) 78.9% 80.2%
Membership 911 847 White 0.0% 0.1% Reading 69.6% 80.9%
Attendance Rate 01, 02 97.8% 97.9% Asian/Pacific Isl 0.0% 0.0% Mathematics 75.3% 82.9%
Dropout Rate 01, 02 -
- Economically Disadv. 98.9% 99.3% Science - -
Limited English Prof. 88.7% 90.9% Soc Studies - -
2004-2005
BUDGET
2,846,669
206,714
230,114
130,987
$3,414,484
2004-2005 % of
BUDGET Total
103,294
2,500
1,400
71,263
-
$178,457
$3,592,941
923
$3,893
2003
TAKS
74.5%
62.2%
62.9%
38.9%
-
177
% of
Total
79.2%
5.8%
6.4%
3.6%
95.0%
2.9%
0.1%
0.0%
2.0%
0.0%
5.0%
100%

D.D. HACHAR ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,146,113 95.7%
Regular Program
1,655,557
6200 Contracted Svcs. 52,002 2.3%
Gifted & Talented
171
6300 Supplies & Materials 29,177 1.3% Career & Technology
-
6400 Other Op. Expense 6,899 0.3% Special Ed.
179,650
6600 Capital Outlay 9,000 0.4% Bilingual/ESL
66,403
Total 2,243,191 100% Accelerated Instr.
187,377
Athletics
154,033
Total
2,243,191
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 27.8 1,417,354 75.2% 39.8 1,570,015 74.0% 43.3
Instructional & School Leadership
4.0 190,855 10.1% 4.0 204,395 9.6% 4.0
Support Services - Student (Pupil)
1.7 95,470 5.1% 1.6 90,836 4.3% 1.6
Support Services - Non-Student Based
4.0 91,847 4.9% 4.0 87,397 4.1% 4.0
Ancillary Services
0.0 1,901 0.1% 0.0 2,850 0.1% 0.0
Total 37.5 $1,797,426 95.3% 49.4 $1,955,493 92.2% 52.9
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
15,502 0.8% 107,265 5.1%
Instructional & School Leadership
8,316 0.4% 2,200 0.1%
Support Services - Student (Pupil)
2,744 0.1% 2,500 0.1%
Support Services - Non-Student Based
47,133 2.5% 53,343 2.5%
Capital Outlay
14,274 0.8% - 0.0%
Total $87,968 4.7% $165,308 7.8%
Total General Operating Fund $1,885,394 100% $2,120,801 100%
Student Enrollment 531
582
Cost per Student (Enrollment) $3,551 $3,644
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Exemplary Acceptable Ethnicity
TAAS TAAS
Enrollment 531 582 Hispanic
99.3% 99.4% Writing (Eng/Lang) 72.7% 95.9%
Membership 531 542 White 0.5% 0.2% Reading 84.5% 91.2%
Attendance Rate 01, 02 98.2% 98.1% African American 0.2% 0.4% Mathematics 89.2% 97.3%
Dropout Rate 01, 02 -
- Economically Disadv. 96.5% 95.0% Science - -
Limited English Prof. 80.0% 76.2% Soc Studies - -
2004-2005
BUDGET
1,724,285
208,285
110,223
103,320
-
$2,146,113
2004-2005
BUDGET
42,448
1,800
1,200
51,630
-
$97,078
$2,243,191
%
73.8%
0.0%
0.0%
8.0%
3.0%
8.4%
6.9%
100%
565
$3,970
2003
TAKS
80.0%
69.7%
84.1%
56.8%
-
178
% of
Total
76.9%
9.3%
4.9%
4.6%
0.0%
95.7%
% of
Total
1.9%
0.1%
0.1%
2.3%
0.0%
4.3%
100%

J.C. MARTIN ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 3,042,936 95.0%
Regular Program
2,445,401
6200 Contracted Svcs. 121,978 3.8%
Gifted & Talented
43
6300 Supplies & Materials 24,598 0.8%
Career & Technology
-
6400 Other Op. Expense 7,900 0.2%
Special Ed.
434,623
6600 Capital Outlay 4,200 0.1%
Bilingual/ESL
121,065
Total 3,201,612 100%
Accelerated Instr.
200,480
Athletics -
Total
3,201,612
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 51.8 2,086,518 75.6% 52.9 2,284,573 75.3% 57.9
Instructional & School Leadership
5.0 198,528 7.2% 6.0 238,054 7.8% 6.0
Support Services - Student (Pupil)
3.0 179,504 6.5% 3.0 196,686 6.5% 3.0
Support Services - Non-Student Based
6.0 138,203 5.0% 5.0 141,094 4.6% 5.0
Total 65.8 $2,602,753 94.3% 66.9 $2,860,407 94.2% 71.9
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
38,472 1.4% 75,563 2.5%
Instructional & School Leadership
1,882 0.1% 2,250 0.1%
Support Services - Student (Pupil)
528 0.0% 4,050 0.1%
Support Services - Non-Student Based
117,033 4.2% 88,071 2.9%
Capital Outlay
- 0.0% 5,594 0.2%
Total $157,915 5.7% $175,528 5.8%
Total General Operating Fund $2,760,668 100% $3,035,935 100%
Student Enrollment 716
746
Cost per Student (Enrollment) $3,856 $4,070
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
0.0%
0.0%
13.6%
3.8%
6.3%
0.0%
100%
2002 2003 2002 2003 2001 2002 2003
School Rating Exemplary Acceptable Ethnicity
TAAS TAAS TAKS
Enrollment 716 746 Hispanic
100.0% 99.9% Writing (Eng/Lang) 96.2% 94.9% 76.3%
Membership 687 651 White 0.0% 0.1% Reading 94.4% 92.6% 65.7%
Attendance Rate 01, 02 97.0% 97.3% Asian/Pacific Isl 0.0% 0.0% Mathematics 96.3% 96.0% 78.3%
Dropout Rate 01, 02 -
- Economically Disadv. 98.5% 97.7% Science - - 75.4%
Limited English Prof. 92.3% 91.6% Soc Studies - - -
%
76.4%
2004-2005
BUDGET
2,436,882
285,773
198,929
121,352
$3,042,936
2004-2005
BUDGET
32,232
3,500
2,350
120,594
-
$158,676
$3,201,612
709
$4,516
179
% of
Total
76.1%
8.9%
6.2%
3.8%
95.0%
% of
Total
1.0%
0.1%
0.1%
3.8%
0.0%
5.0%
100%

H.B. ZACHRY ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET
6100 Payroll 2,680,859 96.2%
Regular Program
2,212,293
6200 Contracted Svcs. 68,075 2.4%
Gifted & Talented
129
6300 Supplies & Materials 26,331 0.9%
Career & Technology
-
6400 Other Op. Expense 4,100 0.1%
Special Ed.
344,418
6600 Capital Outlay 6,200 0.2%
Bilingual/ESL
87,850
Total 2,785,565 100%
Accelerated Instr.
140,875
Athletics -
Total
2,785,565
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 50.8 1,830,432 74.9% 53.0 1,983,542 73.7% 54.0
Instructional & School Leadership
5.0 213,316 8.7% 5.0 231,828 8.6% 5.0
Support Services - Student (Pupil)
2.8 131,294 5.4% 2.4 140,411 5.2% 2.4
Support Services - Non-Student Based
5.0 105,616 4.3% 5.0 117,519 4.4% 6.0
Total 63.6 $2,280,657 93.4% 65.4 $2,473,300 91.9% 67.4
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
94,726 3.9% 123,473 4.6%
Instructional & School Leadership
459 0.0% 10,558 0.4%
Support Services - Student (Pupil)
37 0.0% 100 0.0%
Support Services - Non-Student Based
66,461 2.7% 84,887 3.2%
Total $161,684 6.6% $219,018 8.1%
Total General Operating Fund $2,442,341 100% $2,692,318 100%
Student Enrollment 672
786
Cost per Student (Enrollment) $3,634 $3,425
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
%
79.4%
0.0%
0.0%
12.4%
3.2%
5.1%
0.0%
100%
2004-2005
BUDGET
2,169,710
241,130
132,008
138,011
$2,680,859
2004-2005
BUDGET
33,804
500
100
70,302
$104,706
$2,785,565
743
$3,749
2002 2003 2002 2003 2001 2002 2003
School Rating Recognized Acceptable Ethnicity
TAAS TAAS TAKS
Enrollment 672 786 Hispanic
100.0% 100.0% Writing (Eng/Lang) 73.3% 94.4% 82.4%
Membership 641 685 White 0.0% 0.0% Reading 81.5% 86.5% 72.7%
Attendance Rate 01, 02 96.8% 97.2% Asian/Pacific Isl 0.0% 0.0% Mathematics 84.5% 87.1% 89.3%
Dropout Rate 01, 02 -
- Economically Disadv. 97.1% 95.5% Science - - 30.3%
Limited English Prof. 88.9% 87.4% Soc Studies - - -
180
% of
Total
77.9%
8.7%
4.7%
5.0%
96.2%
% of
Total
1.2%
0.0%
0.0%
2.5%
3.8%
100%

J. KAWAS ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE
BUDGET %
BUDGET %
6100 Payroll 2,506,784 94.5%
Regular Program
2,017,277 76.0%
6200 Contracted Svcs. 76,214 2.9%
Gifted & Talented
293 0.0%
6300 Supplies & Materials 53,439 2.0%
Career & Technology
- 0.0%
6400 Other Op. Expense 15,900 0.6%
Special Ed.
337,939 12.7%
6600 Capital Outlay 1,200 0.0%
Bilingual/ESL
97,823 3.7%
Total 2,653,537 100%
Accelerated Instr.
200,205 7.5%
Athletics
- 0.0%
Total
2,653,537 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 38.90 1,637,424 73.7% 50.75 1,803,161 72.0% 49.75
Instructional & School Leadership
5.00 195,301 8.8% 4.00 192,971 7.7% 4.00
Support Services - Student (Pupil)
2.50 128,717 5.8% 2.40 142,706 5.7% 2.40
Support Services - Non-Student Based
3.00 85,933 3.9% 5.00 90,951 3.6% 5.00
Total 49.40 $2,047,374 92.1% 62.15 $2,229,789 89.0% 61.15
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
69,758 3.1% 182,975 7.3%
Instructional & School Leadership
34,229 1.5% 2,250 0.1%
Support Services - Student (Pupil)
4,269 0.2% 7,639 0.3%
Support Services - Non-Student Based
67,457 3.0% 82,291 3.3%
Ancillary Services
- 0.0% - 0.0%
Total $175,713 7.9% $275,155 11.0%
Total General Operating Fund $2,223,087 100% $2,504,944 100%
Student Enrollment 634
677
Cost per Student (Enrollment) $3,506 $3,700
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
SUMMARY BY PROGRAM INTENT
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 634 677 Hispanic
99.6% 100.0% Writing (Eng/Lang) 91.8% 95.7%
Membership 608 599 White 0.4% 0.0% Reading 87.8% 87.0%
Attendance Rate 01, 02 97.7% 97.8% Asian/Pacific Isl 0.0% 0.0% Mathematics 95.3% 97.4%
Dropout Rate 01, 02 -
- Economically Disadv. 95.0% 94.9% Science - -
Limited English Prof. 83.6% 85.4% Soc Studies - -
2004-2005
BUDGET
2,035,271
206,324
148,598
116,591
$2,506,784
2004-2005 % of
BUDGET Total
65,294 2.5%
2,000 0.1%
7,500 0.3%
70,459 2.7%
1,500 0.1%
$146,753 5.5%
$2,653,537
642
$4,133
2003
TAKS
74.5%
66.1%
83.5%
37.7%
-
181
% of
Total
76.7%
7.8%
5.6%
4.4%
94.5%
100%

DOVALINA ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 2,413,881 95.9%
Regular Program
2,162,982 86.0%
6200 Contracted Svcs. 74,215 2.9%
Gifted & Talented
171 0.0%
6300 Supplies & Materials 17,027 0.7%
Career & Technology
- 0.0%
6400 Other Op. Expense 9,200 0.4%
Special Ed.
201,723 8.0%
6600 Capital Outlay 2,200 0.1%
Bilingual/ESL
58,922 2.3%
Total 2,516,523 100%
Accelerated Instr.
92,725 3.7%
Athletics
- 0.0%
Total
2,516,523 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 36.2 1,707,648 78.0% 43.6 1,772,267 76.3% 44.6
Instructional & School Leadership
4.0 191,238 8.7% 4.0 252,051 10.9% 5.0
Support Services - Student (Pupil)
1.0 74,189 3.4% 1.4 74,091 3.2% 1.4
Support Services - Non-Student Based
4.0 101,311 4.6% 5.0 94,812 4.1% 5.0
Ancillary Services
0.0 618 0.0% 0.0 10,940 0.5% 0.0
Total 45.2 $2,075,003 94.8% 54.0 $2,204,161 94.9% 56.0
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
28,547 1.3% 35,152 1.5%
Instructional & School Leadership
2,124 0.1% 2,800 0.1%
Support Services - Student (Pupil)
- 0.0% 600 0.0%
Support Services - Non-Student Based
66,373 3.0% 80,187 3.5%
Capital Outlay
16,871 0.8% - 0.0%
Total $113,914 5.2% $118,739 5.1%
Total General Operating Fund $2,188,918 100% $2,322,900 100%
Student Enrollment 607
678
Cost per Student (Enrollment) $3,606 $3,426
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Acceptable Acceptable Ethnicity
TAAS TAAS
Enrollment 607 678 Hispanic 99.8% 100.0% Writing (Eng/Lang) 80.0% 95.0%
Membership 604 574 White 0.0% 0.0% Reading 79.5% 69.9%
Attendance Rate 01, 02 96.6% 96.6% Asian/Pacific Isl 0.2% 0.0% Mathematics 82.9% 74.4%
Dropout Rate 01, 02 -
- Economically Disadv. 96.4% 91.0% Science - -
Limited English Prof. 91.6% 90.5% Soc Studies - -
2004-2005
BUDGET
1,987,540
228,496
74,773
111,475
11,597
$2,413,881
2004-2005 % of
BUDGET
29,489
1,300
500
71,353
-
$102,642
$2,516,523
637
$3,951
2003
TAKS
64.7%
60.9%
63.4%
55.4%
-
182
% of
Total
79.0%
9.1%
3.0%
4.4%
0.5%
95.9%
Total
1.2%
0.1%
0.0%
2.8%
0.0%
4.1%
100%

H. LIGARDE ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 2,525,494 91.9%
Regular Program
2,114,750 76.9%
6200 Contracted Svcs. 77,243 2.8%
Gifted & Talented 179 0.0%
6300 Supplies & Materials 118,091 4.3% Career & Technology
- 0.0%
6400 Other Op. Expense 18,085 0.7% Special Ed.
380,110 13.8%
6600 Capital Outlay 10,093 0.4% Bilingual/ESL
75,083 2.7%
Total 2,749,006 100% Accelerated Instr.
178,884 6.5%
Athletics
- 0.0%
Total
2,749,006 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 42.1 1,752,336 71.6% 50.0 1,810,956 70.5% 50.0
Instructional & School Leadership
4.0 182,071 7.4% 4.0 209,364 8.1% 4.0
Support Services - Student (Pupil)
2.3 141,676 5.8% 2.5 144,134 5.6% 2.5
Support Services - Non-Student Based
4.0 105,026 4.3% 5.0 102,994 4.0% 5.0
Ancillary Services
0.0 - 0.0% 0.0 - 0.0% 0.0
Total 52.4 $2,181,109 89.1% 61.5 $2,267,448 88.3% 61.5
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
153,797 6.3% 196,106 7.6%
Instructional & School Leadership
39,200 1.6% 6,328 0.2%
Support Services - Student (Pupil)
- 0.0% - 0.0%
Support Services - Non-Student Based
73,713 3.0% 99,326 3.9%
Capital Outlay
- 0.0% - 0.0%
Total $266,711 10.9% $301,760 11.7%
Total General Operating Fund $2,447,819 100% $2,569,208 100%
Student Enrollment 637
791
Cost per Student (Enrollment) $3,843 $3,248
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 637 791 Hispanic
99.8% 99.8% Writing (Eng/Lang) 81.9% 88.5%
Membership 607 715 White 0.2% 0.2% Reading 82.4% 82.7%
Attendance Rate 01, 02 98.0% 97.9% Asian/Pacific Isl 0.0% 0.0% Mathematics 85.1% 90.4%
Dropout Rate 01, 02 -
- Economically Disadv. 98.1% 95.9% Science - -
Limited English Prof. 87.2% 88.7% Soc Studies - -
2004-2005 % of
BUDGET Total
2,049,923 74.6%
201,969 7.3%
147,559 5.4%
126,043 4.6%
- 0.0%
$2,525,494 91.9%
2004-2005
BUDGET
138,759
5,000
-
79,753
-
$223,512
$2,749,006
729
$3,771
2003
TAKS
82.1%
73.5%
81.6%
50.6%
-
183
% of
Total
5.0%
0.2%
0.0%
2.9%
0.0%
8.1%
100%

SANCHEZ/OCHOA ELEMENTARY SCHOOL
General Fund Budget & Data Summary
2004 - 2005
GENERAL FUND EXPENDITURES FOR 2004-2005 BUDGET
SUMMARY BY OBJECT CODE SUMMARY BY PROGRAM INTENT
BUDGET %
BUDGET %
6100 Payroll 3,375,086 92.0%
Regular Program
2,662,839 72.6%
6200 Contracted Svcs. 183,745 5.0%
Gifted & Talented
41,979 1.1%
6300 Supplies & Materials 66,670 1.8% Career & Technology
- 0.0%
6400 Other Op. Expense 34,890 1.0% Special Ed.
439,024 12.0%
6600 Capital Outlay 9,000 0.2% Bilingual/ESL
222,182 6.1%
Total 3,669,391 100% Accelerated Instr.
303,367 8.3%
Athletics -
0.0%
Total
3,669,391 100%
GENERAL FUND EXPENDITURES WITH COMPARISON OF PRIOR YEARS
2002-2003 % of 2003-2004 % of
PAYROLL COSTS BY FUNCTION: FTEs ACTUAL Total FTEs BUDGET* Total FTEs
Instruction & Instructional Related Services 51.1 2,258,432 72.5% 67.8 2,436,248 74.0% 69.8
Instructional & School Leadership
6.0 231,397 7.4% 6.0 237,421 7.2% 6.0
Support Services - Student (Pupil)
3.0 184,878 5.9% 3.6 173,647 5.3% 3.6
Support Services - Non-Student Based
10.0 201,747 6.5% 5.0 207,389 6.3% 5.0
Total 70.1 $2,876,455 92.3% 82.4 $3,054,705 92.8% 84.4
2002-2003 % of 2003-2004 % of
NON-PAYROLL COSTS BY FUNCTION: ACTUAL Total BUDGET* Total
Instruction & Instructional Related Services
66,080 2.1% 64,735 2.0%
Instructional & School Leadership
604 0.0% 2,497 0.1%
Support Services - Student (Pupil)
1,181 0.0% 2,486 0.1%
Support Services - Non-Student Based
172,023 5.5% 167,484 5.1%
Capital Outlay
- 0.0% - 0.0%
Total $239,888 7.7% $237,202 7.2%
Total General Operating Fund $3,116,343 100% $3,291,907 100%
Student Enrollment 804
964
Cost per Student (Enrollment) $3,876 $3,415
* 2003-2004 is the Adjusted Budget
** These costs per student do not include the cost of support services; these are allocated direct costs only.
STUDENT DATA
2002 2003 2002 2003 2001 2002
School Rating Recognized Acceptable Ethnicity
TAAS TAAS
Enrollment 804 964 Hispanic
99.7% 100.0% Writing (Eng/Lang) N/A 88.5%
Membership 785 849 White 0.3% 0.0% Reading N/A 86.2%
Attendance Rate 01, 02 N/A 97.5% Asian/Pacific Isl 0.0% 0.0% Mathematics N/A 92.6%
Dropout Rate 01, 02 -
- Economically Disadv. 99.5% 98.0% Science - -
Limited English Prof. 84.4% 81.7% Soc Studies - -
2004-2005 % of
BUDGET Total
2,790,612 76.1%
236,736 6.5%
218,127 5.9%
129,611 3.5%
$3,375,086 92.0%
2004-2005
BUDGET
108,437
3,200
2,400
180,268
-
$294,305
$3,669,391
885
$4,146
2003
TAKS
67.2%
77.1%
81.3%
34.1%
-
184
% of
Total
3.0%
0.1%
0.1%
4.9%
0.0%
8.0%
100%

DEPARTMENTS SECTION – TABLE OF CONTENTS
Departments Description .......................................................................................................................... 185
701 – Superintendent’s Office .......................192
702 – Board of Trustees.................................193
703 – Tax Office ............................................194
726 – Risk Management ................................195
727 – Financial Management.........................196
728 – Human Resources ................................197
729 – Procurement .........................................198
730 – Office of Communications...................199
731 – Safety & Occupational Health .............200
732 – Student Services...................................201
733 – Internal Auditor....................................202
735 – Hearings Officer...................................203
736 – Fixed Assets.........................................204
737 – Textbooks & Records Management.....205
800 – State Compensatory Education ............206
802 – State Bilingual......................................207
803 – JROTC .................................................208
804 – Office of Compliance...........................209
805 – Fine Arts...............................................210
806 – Elementary Physical Education ...........211
807 – At Risk Program ..................................212
808 – English Language Arts.........................213
809 – Project TEAMS....................................214
810 – Special Projects....................................215
811 – Instructional Technology ....................216
812 – MED PREP Program ...........................217
813 – Social Studies ..................................... 218
834 – Secondary Instruction .......................... 219
835 – Elementary Instruction......................... 220
836 – Gifted and Talented ............................. 221
838 – Career and Technology........................ 222
839 – Administration ..................................... 223
840 – Assessment .......................................... 224
842 – Reading Program ................................. 225
844 – Dyslexia – Section 504 ........................ 226
845 – University Interscholastic League ....... 227
873 – Crime Stoppers Program...................... 228
874 – Guidance & Counseling....................... 229
876 – Health Services .................................... 230
877 – Pupil Transportation ............................ 231
878 – Athletics............................................... 232
879 – Special Education ................................ 233
881 – Library Services................................... 234
882 – Printing & Creative Services ............... 235
883 – Instructional Television ....................... 236
885 – Postal Services..................................... 237
934 – Information Technology ...................... 238
936 – Division of Operations......................... 239
937 – Support Services .................................. 240
938 –Construction.......................................... 241
943 – Police ................................................... 242
946 – Child Nutrition Program...................... 243

DEPARTMENTS DESCRIPTION
701 – Superintendent’s Office
The Superintendent of Schools of the Laredo Independent School District is responsible for the
coordination of the overall administration of the school district.
702 – Board of Education
The Board of Education department provides administrative, secretarial, and clerical support to board
members and is responsible for the coordination of regular and special board meetings, and maintaining
board meeting minutes.
703 – Tax Office
The Tax Office is established by the Board of Trustees of Laredo ISD and responsible for the assessment
and collections of property taxes for our school district.
726 – Risk Management
The Risk Management Department manages multiple employee benefits and risk exposures of the district
via procurement and maintenance of numerous and various benefits and insurance products.
727 – Financial Management
The Financial Management Department is comprised of the following functions: accounting and
budgeting management, annual audit and reporting management, cash and investments management, debt
compliance management, accounts payable management, payroll and benefits management.
728 – Human Resources
The Human Resources Department manages all personnel related functions. These include recruiting,
hiring, employee retention efforts, salary schedule administration, disciplinary actions, contract
processing, policy development, training and orientation, and certification. The department works closely
with other divisions to ensure the efficient and effective administration for the district’s personnel
functions.
729 – Procurement
The Purchasing Department is responsible for the procurement of goods, services and construction for
nearly 3,800 employees within this division. The Purchasing Department makes a wide range of
purchases for 30 schools and 30 department users and awards contract to qualified vendors in a variety of
commodities.
730 – Office of Communications
The Office of Communications is akin to a full-service, school public relations firm specializing in
commercial art, community relations, crisis management, instructional television (ITV) programming,
media relations, printing/creative services, public affairs/governmental relations, public information,
public relations issues management and consultation, publications and promotions, and special event
planning.
185

731 – Safety and Occupational Health
The Safety and Occupational Health Department is a specialized program aligned with health, safety, and
environmental management systems, in compliance with state and nation wide programs under the
ISO9901, ISO14001, OSHAS 18001 and Texas Workers’ Compensation Commission (TWCC).
732 – Student Services
The Student Services department provides direct support services to local campuses to enable Pre-K-12
students to improve their academic performances ensuring that all schools are safe learning environments,
also to provide more effective services that directly support staff, students, families and
business/community partners and resources, effectively minimizing barriers that impact student’s
academic success and enable parents/families to become more involved in their children’s education.
733 – Internal Audit
The Internal Audit Department is dedicated to providing quality audit services, both financial and
operational, in order to identify opportunities for improvements. Opportunities for improvement are in the
areas of increased economy, efficiency, or effectiveness.
735 – Hearings Officer
The Hearing Office is charged with two very important aspects of the educational system. First, the
enforcement of disciplinary rules and regulations at the local and state level, whereby the rights of
students are upheld at all times. Secondly, enforce student attendance as mandated by state law to ensure
the district’s accountability.
736 – Fixed Assets
The Fixed Asset/Custodial Services Department is responsible for making sure that all fixed assets
acquired, transferred or disposed are accounted for. Fixed Assets is also responsible for the annual
physical inventory. Custodial Services is responsible for making sure that all campuses have the
appropriate number of custodians and that substitutes are available whenever a custodian is absent from a
campus. Custodial Services is also responsible for the training of custodians.
737 – Textbooks and Records Management
The Textbook/Postal and Records Management Department is a department that provides different types
of services. These services include receiving, delivering and keeping up to date inventories and reports
on all three areas to provide better services to our children. We also provide trainings to all
school/department staff on all the different areas within the department.
800 – State Compensatory
The purpose of the State Compensatory Education (SCE) Program is to provide programs, projects, and
activities that enhance and improve the regular education program to increase the academic achievement
and reduce the drop out rate of identified students in at-risk situations.
802 – Bilingual Program
The Bilingual Education Program is a full-time program of dual-language instruction that provides for
learning academic skills in the primary language of the students of limited English proficiency who are
enrolled in the program and provides for carefully structured and sequenced mastery of English language
skills. The program is designed to consider the students’ learning experiences while incorporating the
linguistic and cultural aspects of the student’s background. The Bilingual Education Program focuses on
the individual student’s need, the vision of the district’s superintendent to see that every student becomes
a functional bilingual-biliterate student and that the requirements stipulated by the Texas Education
Administrative and Education Code are followed.
186

803 – JROTC
The Army Junior Reserve Officer Training Corps (JROTC) is a high school character and leadership
development program with the mission of motivating young people to be better citizens. The purpose of
the program is to prepare high school students for responsible leadership roles while making them aware
of the benefits and responsibilities of citizenship. JROTC instruction and activities provide students
opportunities to acquire the knowledge, discipline, and sense of responsibility necessary to take charge of
one's future.
804 – Office of Compliance
The Office of Compliance plans, develops, and leads financial, operational, and compliance reviews in
order to ensure sound fiscal management priorities and procedures.
805 – Fine Arts
The Laredo ISD Fine Arts Department is committed to educating the whole child. Fine Arts instruction is
composed of four strands – perception, creative expression/performance, historical and cultural heritage,
and critical evaluation – which in turn provide a unifying structure for organizing the knowledge and
skills that students are expected to acquire.
The Fine Arts Program consists of four areas – Art, Theatre, Music and Dance. In these programs,
students develop their intellect and refine their emotions thus gaining an understanding of the cultural and
creative nature of the Arts. Students are also given the opportunity to apply the technical and critical and
thinking skills of the Arts to evaluate multiple forms of problem solving. Students also gain an
understanding of the role that the Fine Arts played in history and are able to participate in a diverse
society.
806 – Elementary Physical Education
The Elementary Physical Education Department is responsible for providing health based activities to
students and teaching them to have lifetime activities to stay healthy throughout their lives.
807 – At Risk Program
The Laredo Independent School District At-Risk Plan addresses the needs of students in At-Risk
situations by providing a well balanced curriculum that develops the student’s specific knowledge, skills,
and competencies to be productive members of society. Further, it will impress upon students that daily
school attendance, staying in school, and positive behaviors are integral parts of their success. Students
will also be provided with educational opportunities and experiences that will enable them to graduate
and pursue higher education and/or enter the work force successfully.
808 – English Language Arts
The English Language Arts department plans and coordinates educational strategies with campus
principals, master teachers, and teachers. It also coordinates English Language Arts curricular revision,
rewriting, and course distribution as well as development of other relevant district products such as
instructional timeliness and benchmark assessments.
809 – Project TEAMS
The primary purpose of the mathematics and science department is to assist educators in their efforts to
align the key elements of curriculum, instruction, and assessment into a coherent system that can be
implemented to enhance student achievement as measured by classroom, district, and statewide
assessments.
187

810 – Special Projects
LISD continues to expand its proactive role as a partner with its internal and external community
stakeholders and most recently has designated the Department of Special Programs to serve as the
district’s chief advocate on behalf of critical educational issues.
811 – Instructional Technology
The Instructional Technology Department is responsible for providing leadership in the implementation
of educational technologies that increase the effectiveness of student learning, instructional management,
professional development, and administration, through the district’s technology plan. The fundamental
goal of the district’s technology plan is to enhance students’ acquisition of knowledge through
technology.
812 – MED PREP Program
The MED PREP Program plans and coordinates educational strategies with campus principals, master
teachers, and teachers. It also coordinates health science curricular revision, rewriting, and course
distribution as well as development of other relevant district products such as instructional timeliness and
benchmark assessments.
813 – Social Studies Department
The primary purpose of the social studies department is to assist educators in their efforts to align the key
elements of curriculum, instruction, and assessment into a coherent system that can be implemented to
enhance student achievement as measured by classroom, district, and statewide assessments.
834 – Secondary Instruction
Acts under the general direction of the Administrative Assistant for Administration and to assist the
administrative substantially and effectively in the task of providing leadership, and developing and
maintaining the best possible secondary school (grades 6-12) administrators to achieve quality student
performance for all elementary students.
835 – Elementary Instruction
Develops and maintains the best possible learning environment in all elementary schools (grades Pre-K-
5 th ) where all students will succeed in meeting State and Local Standards.
836 – Gifted and Talented
The Gifted and Talented department provides challenging and enhanced services for advanced learners,
offering students a variety of curricular options during the course of the school day and outside of it.
838 – Career & Technology
The Laredo Independent School District offers a wide range of occupational programs at the secondary
level. Career and Technology Education offers a sequence of courses which are directly related to the
preparation of individuals for employment in current or emerging occupations requiring other than a
baccalaureate or advanced degree. Such programs include competency-based applied learning, which
contributes to an individual’s general knowledge, higher-order reasoning, problem solving skills, work
attitude, general employability skills (SCANS Skills), and the occupational specific skills necessary for
economic independence as a productive and contributing member of society.
Program offerings include Marketing, Agricultural Science, Family & Consumer Sciences, Business,
Career Orientation, Health Science, Technology Education and Trades & Industrial Education (Welding,
Auto Technology, Building Trades, Automotive Collision Repair & Refinishing, Cosmetology, Industrial
Cooperative Training, Computer Maintenance Technician and Law Enforcement). The method of
188

instruction is primarily through a Pre-Employment Laboratory setting with cooperative work/study
programs available in Business, Marketing, and Industrial Training.
839 – Administration
The education of students in our community is the primary concern of all district educators and
administrators. Laredo Independent School District provides one such example under the leadership of the
Administrative Assistant for Administration, which main focus is to facilitate and support educators and
administrators.
840 –Assessment
The Department of Testing and Evaluation manages the district’s student testing program including all
district, state and national tests of students. It is also responsible for providing District and campus reports
regarding test performance on all district-wide assessments. Additionally, it is responsible for
coordinating and supervising the district program evaluation efforts.
844 – Dyslexia – Section 504
The department for Section 504 ensures that students enrolled in the Laredo Independent School District
who may be disabled are not discriminated upon regardless of the nature of their disability and its
limitations. The department for dyslexia instruction ensures that students who have characteristics of
dyslexia are properly identified. Once identified as dyslexic, students are entitled to receive instruction at
their home campus to teach them to read and overcome their learning difference.
845 – University Interscholastic League
The University Interscholastic League (UIL) program is an extension of the many unique and valuable
educational experiences that students experience on a daily basis. In addition, UIL enhances the district's
and campus's educational goals. It allows schools to showcase the academic successes of its students.
The experience garnered at an academic competition is invaluable. Participating schools adhere to strict
UIL Guidelines that are provided by in the A+ Handbook. Students can participate in UIL activities at the
elementary, middle and high school level.
873 – Crime Stoppers Program
Laredo ISD Campus Crime Stoppers provides cash rewards for anonymous tips called in to any secondary
school hotline that solve or prevent crimes. The program seeks to provide a safer learning environment
for all employees, students and visitors. Campus Crime Stoppers is made up of a student Board of
Directors at each secondary school that with the help of a sponsor holds fundraiser events, publicize
rewards and votes on the amount of reward to be paid.
874 – Guidance & Counseling
The Laredo Independent School District’s Comprehensive Guidance & Counseling Program will assist
each student in his/her educational, emotional, social and physical development and is an integral part of
the total educational program. The program helps students fulfill their academic potential through the
development of a positive self image and a sense of responsibility towards self and others, the acquisition
of communication, decision making and problem solving skills, an awareness of the relationship between
education and career and/or job opportunities, and an awareness of their potential and limitations to set
realistic goals to be successful in life.
876 – Health Services
The Health Services Program is designed to assure a safe, healthy environment that is conducive to
learning and to provide professional care for those who become ill or injured while at school. It is
responsible for the optimal maintenance, promotion, protection, and improvement of student, staff, and
community health.
189

877 – Pupil Transportation
The Laredo Independent School District Transportation Department's purpose is to operate, maintain,
design and construct a safe reliable, cost-effective school transportation system that will meet the
changing needs of our students.
878 – Athletics
The Athletics Department offers all students with an interest in athletics the opportunity for safe,
wholesome, beneficial participation in the sports of their choice. The Athletic Department provides
funding for all sports to all the schools. All the schools receive an equal amount of funds by sport. The
school district offers many different types of sports, for example: football, baseball, basketball, volleyball,
soccer, golf, tennis, softball, power lifting and cross-country. Some sports are more expensive to
maintain than others due to the degree of student participation. For example, it takes more money to
maintain the football program that it would be to maintain the golf program because of the number of
participants.
879 – Special Education
The Department of Special Education is committed to providing a free and appropriate public education
to children with disabilities. Laredo Independent School District provides a multiplicity of special
services, highly qualified professionals, and modern well-equipped classrooms to accomplish this
assurance. Special education serves students with specific learning needs by service teams under the
direction of special education supervisors, campus coordinators, and behavior specialists. Each of these
professionals is the lead contact for each team providing cross distribution of varied skills and
experiences.
881 – Library Services
The Department of Library Media Services coordinates library services at all L.I.S.D. campus libraries in
support of the instructional subject areas. Communicates and supports expectations to all librarians that
are consistent with district objectives to meet a recognized rating from TLA including providing support
regarding library service issues. Develops and maintains a plan for professional growth by providing inservices
and workshops for all librarians including working with the information technology department
to ensure librarians are provided with technical support and technology training on an on-going basis.
882 – Printing & Creative Services
The Printing & Creative Services Department has a wide range of printing capabilities and it produces
about 95% of the District’s printing needs. Printing is done in black and white and can also be produced
in color.
883 – Instructional Television
The Instructional Television Department produces and broadcasts educational programming to support
our classroom teachers and to promote a possible image of our District.
885 – Postal Services
The Postal Services Department provides the District with the efficient delivery of internal and external
mail.
934 – Information Technology
The Information Technology (IT) Department handles the function of technology and assists the
instructional technology department in the area of maintenance and installation of hardware, software,
and network connectivity. The administrative area is composed of finance software, which includes
payroll, accounts payable, accounting, purchasing, fixed assets, food services, human resources, PIEMs,
190

and tax office. IT is also responsible for the student administrative software which is composed of
student demographic data, family data, attendance, immunizations, grades, student special population
coding, scheduling, PIEMS, and discipline tracking. In addition, IT is also responsible for the
maintenance of all the instructional and administrative PC's and printers, as well as the installation of
instructional software. IT manages the district's Wide Area Network (WAN) and the Local Area Network
(LAN). IT works together with the Instructional Technology department in maintaining the district’s
email server and internet server.
936 – Division of Operations
This department is responsible for repairing and maintaining the District’s instructional and
administrative facilities. The trades included in this department include air conditioning, electrical,
plumbing, carpentry, and landscaping services.
937 – Support Services
The Plant Facilities and Support Services Department oversees the operations of the district. The
department has the responsibility of ensuring that the district’s students are educated in as safe and
nurturing environment by providing proper nutrition, transportation and facilities.
938 –Construction
The Construction Department is responsible for the planning, design, and construction of state-of-the-art
facilities for the District.
943 –Police
The main responsibility of the LISD Police Department is to develop, implement and refine the overall
plan of police operations consistent with the goals and policies to insure an environment that is safe and
conductive to learning. The number one priority is to safe guard our children and all employees of the
LISD School District.
946 – Child Nutrition Program
Child Nutrition Program is to support learning by providing every student with a nutritious Breakfast and
Lunch meals and to provide nutrition information to students, staff and parents. The program is designed
to ensure proper quality and quantity control, food safety, maximum federal reimbursement, and cost
effectiveness.
191

OFFICE OF THE SUPERINTENDENT
Organization # 701
MISSION
The mission of the Laredo Independent School District is to develop and educate all students by providing a
relevant and challenging curriculum through innovative programs and effective use of resources in a safe and
nurturing environment.
GOALS
• To establish and maintain an organizational climate that respects the dignity and worth of all people.
• To lead the district’s initiative toward continued improvement of academic performance for all students as
measured by TAKS and other appropriate measures of student gain and to increase the number of students
taking the SAT and ACT.
• To implement programs and initiatives that will result in all children reading on grade level by the third
grade and in the measurable improvement of student reading skills at higher-grade levels.
• To strengthen the elementary instructional program by an increasing emphasis on problem solving skills,
enhancing staff development, elevating the focus on the whole child and by a greater integration of
technology.
• To improve our libraries by meeting or exceeding state standards for exemplary status, which include
staffing, item ratio, the use of technology, up-to-date collections and a number of other criteria.
• To effectively implement the district’s construction and facilities maintenance program.
OBJECTIVES
The Superintendent will monitor progress of the Priority Goals.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 222,745 78.5% $ 297,829 86.4% $ 264,364 84.3%
6200 Contracted Svcs. 42,747 15.1% 28,093 8.2% 28,098 9.0%
6300 Supplies & Materials 4,790 1.7% 15,497 4.5% 7,015 2.2%
6400 Other Op. Expenses 11,576 4.1% - 0.0% 7,538 2.4%
6600 Capital Outlay 2,060 0.7% 3,200 0.9% 6,500 2.1%
Total $ 283,919 100% $ 344,619 100% $ 313,515 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Superintendent 0.00 0.00 1.00
Executive Assistant 1.00 0.00 0.00
Secretary 2.00 2.00 2.00
Clerk 1.00 1.00 1.00
Total 4.00 3.00 4.00
192

BOARD OF EDUCATION
Organization # 702
MISSION
The mission of the Laredo Independent School District is to develop and educate all students by providing a
relevant and challenging curriculum though innovative programs and effective use of resources in a safe and
nurturing environment.
GOALS
• To establish and maintain an organizational climate that respects the dignity and worth of all people.
• To lead the district’s initiative toward continued improvement of academic performance for all students as
measured by TAKS and other appropriate measures of student gain and to increase the number of students
taking the SAT and ACT.
• To implement programs and initiatives that will result in all children reading on grade level by the third
grade and in the measurable improvement of student reading skills at higher-grade levels.
• To strengthen the elementary instructional program by an increasing emphasis on problem solving skills,
enhancing staff development, elevating the focus on the whole child and by a greater integration of
technology.
• To improve our libraries by meeting or exceeding state standards for exemplary status, which include
staffing, item ratio, the use of technology, up-to-date collections and a number of other criteria.
• To effectively implement the district’s construction and facilities maintenance program.
OBJECTIVES
Objectives for the Board of Education include the tasks of the Strategic Improvement Plan.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 51,011 32.0% $ 52,556 33.9% $ 54,434 32.5%
6200 Contracted Svcs. 18,388 11.5% 3 0.0% 19,555 11.7%
6300 Supplies & Materials 4,061 2.5% 25,698 16.6% 2,300 1.4%
6400 Other Op. Expenses 83,541 52.5% 77,000 49.6% 91,457 54.5%
6600 Capital Outlay 2,260 1.4% - 0.0% - 0.0%
Total $ 159,261 100% $ 155,257 100% $ 167,746 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
School Board Secretary 1.00 1.00 1.00
Total 1.00 1.00 1.00
193

TAX OFFICE
Organization # 703
MISSION
The mission of the Tax Office is to maximize resources through the collection of taxes to be utilized in the
funding of the education of our students.
GOALS
• To ensure that Tax Office operations contribute to the attainment of District goals.
• To maximize resources and utilize sound fiscal planning.
• To increase delinquent tax collections and reduce outstanding receivables.
• To maximize state funding by collecting the taxes that maximizes our local effort required by the state.
OBJECTIVES
• To articulate the District’s mission to the community and solicit its support in realizing the mission.
• To provide efficient, courteous, and continuous service to our taxpayers by using staggered shifts for the
lunch hour.
• To give tellers extensive training in tax operations, tax law, handling of cash, and customer relations for
more accurate and comprehensive service to the taxpayers through frequent staff development meetings.
• To process all mail payments within twenty-four hours of receipt and have all funds deposited on a daily
basis.
• To make all efforts in tax collections and attempt to repeat the 96% tax collection rate, reached last year.
GENERAL FUND EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 222,912 39.4% $ 263,319 45.4% $ 270,143 41.1%
6200 Contracted Svcs. 290,445 51.4% 294,796 50.9% 345,725 52.6%
6300 Supplies & Materials 6,356 1.1% 10,401 1.8% 10,153 1.5%
6400 Other Op. Expenses 4,554 0.8% 8,117 1.4% 31,546 4.8%
6600 Capital Outlay 40,788 7.2% 3,000 0.5% - 0.0%
Total $ 565,056 100% $ 579,633 100% $ 657,567 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Director 1.00 1.00 1.00
Office Manager/Secretary 1.00 1.00 1.00
Bookkeeper 1.00 1.00 1.00
Clerk/Head Cashier 1.00 1.00 1.00
Clerk 3.00 3.00 3.00
Total 7.00 7.00 7.00
194

RISK MANAGEMENT
Organization # 726
MISSION
It is the mission of the Risk Management Department to implement sound fiscal risk management planning and
practices in order to maximize all available resources, fiscal and human, and to effectively utilize these resources
in order to support the mission of the district.
GOALS
• Focus all risk management activities on the needs of district students, employees, and property and in full
support of the district’s goals for overall safety and student performance.
• Manage all aspects of the district’s Risk Management programs and duties in order to account and
maximize all available resources.
OBJECTIVES
• Provide support to campuses and departments on risk management matters by providing for the exchange of
timely information through ASK LIS and by implementing internal controls via the update the financial
guidelines.
• Provide support to the LISD Network by providing risk management insurance for errors and omissions and
general liability on the district.
• Coordinate and assist in the procurement and management of the Health Insurance, Life and Accidental
Death & Dismemberment Insurance, Employee Assistance Program (EAP), Property & Casualty Insurance
(including Blanket Building, Property & Contents, Inland Marine, Crime, General Liability, Professional
Liability, Boiler & Machinery, Law Enforcement Liability, Terrorism, and Business Auto Insurance),
Blanket and Catastrophic Student Insurance, Workers’ Compensation Insurance, Rolling Owner Controlled
Insurance Program “ROCIP” Insurance, 457 Benefit Plan (Alternative FICA).
• Coordinate, prepare, submit, and follow-up of all insurance claims, as well as provide monthly statistical
data reports and establish standard operating procedures for coordination of claims.
• Develop and implement an Employee Wellness Program to include health fairs, newsletters from carrier,
and participate as part of a task force on information to employees.
• Provide leadership and support to the district Crisis Management Team.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 135,509 16.9% $ 101,389 11.5% $ 105,668 11.1%
6200 Contracted Svcs. 51,985 6.5% 57,993 6.6% 62,060 6.5%
6300 Supplies & Materials 1,777 0.2% 2,500 0.3% 3,500 0.4%
6400 Other Op. Expenses 613,971 76.4% 718,700 81.6% 773,500 81.0%
6600 Capital Outlay - 0.0% 500 0.1% 10,675 1.1%
Total $ 803,243 100% $ 881,082 100% $ 955,403 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Coordinator 1.00 1.00 1.00
Clerk 1.00 1.00 1.00
Total 2.00 2.00 2.00
195

FINANCIAL MANAGEMENT
Organization # 727
MISSION
It is the mission of the Finance Department to provide sound fiscal management practices in order to maximize
available resources and provide for uses of those resources in a productive and efficient manner so that the
District can provide quality services and education to its children.
GOALS
To implement and monitor appropriate accountability measures to protect the resources of the district, including,
but not limited to money, materials, supplies, and equipment.
OBJECTIVES
The department identified the following objectives as priorities:
• Assess and evaluate the department to enhance efficiency and streamline operations
• Maximize resources and utilize sound fiscal planning
• Develop a financial plan and strategies to submit a balanced budget to the Board
• Increase the General Fund balance to $20,000,000 (at least two months payroll) within five years
• Determine equitable per pupil allocations for all campuses and special programs
• Receive a seventh consecutive Certificate of achievement for Excellence in Financial Reporting by the
Government of Finance Officers’ Association (GFOA)
• Receive the seventh consecutive Distinguished Budget Award by the Government Finance Officers’
Association
• Submit PEIMS data with 100% accuracy in accordance with TEA and GFOA guidelines
• Implement all of the Letter to Management (LTM) comments and seek to minimize further comments
• Seek for new sources of revenue
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 996,067 81.5% $ 1,063,608 87.8% $ 1,151,395 89.8%
6200 Contracted Svcs. 159,781 13.1% 109,310 9.0% 90,770 7.1%
6300 Supplies & Materials 20,585 1.7% 20,424 1.7% 21,216 1.7%
6400 Other Op. Expenses 25,169 2.1% 17,631 1.5% 18,631 1.5%
6600 Capital Outlay 21,302 1.7% - 0.0% - 0.0%
Total $ 1,222,904 100% $ 1,210,973 100% $ 1,282,012 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Chief Financial Officer 1.00 1.00 1.00
Director of Financial Management 1.00 1.00 1.00
Accounting & Budget Facilitator 0.00 1.00 1.00
Senior & Staff Accountants 5.00 6.00 6.00
Junior Accountant & Accounting Technicians 0.00 2.00 3.00
Supervisor 1.00 1.00 2.00
Head Cashier 1.00 1.00 1.00
Secretaries 2.00 2.00 2.00
Clerks 11.00 10.00 10.00
Total 22.00 25.00 27.00
196

HUMAN RESOURCES
Organization # 728
MISSION
The mission of the Human Resources Department is to become widely recognized for its friendliness,
professionalism, and competence. These attributes will enable the Human Resource Team to attract and retain
the most talented and caring individuals for the benefit of children.
GOALS
To implement effective human resources practices that will result in high morale, fair employment of personnel
and improved employee relations, retention and recruitment.
OBJECTIVES
• All (100%) of the employees in the Human Resources Department will receive additional customer service
training and apply learned skills by December of 2004.
• The comptroller's recommendations, which are designed to improve Human Resources processes and
procedures, will continue to be implemented.
• Implementation of the district's GED to PhD program will result in an increase in the number of employees
in pursuit of educational degrees or credentials.
• Respondents to a survey will indicate a more favorable view of the physical appearance of the Human
Resources Department when comparing previous years to the present.
• Teachers and instructional aides will continue to receive support through mentoring and training activities
designed to meet the provisions of No Child Left Behind Act.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 902,498 84.6% $ 956,316 87.9% $ 1,041,627 90.1%
6200 Contracted Svcs. 63,754 6.0% 78,415 7.2% 50,360 4.4%
6300 Supplies & Materials 21,039 2.0% 11,500 1.1% 18,913 1.6%
6400 Other Op. Expenses 50,805 4.8% 42,200 3.9% 36,200 3.1%
6600 Capital Outlay 28,266 2.7% - 0.0% 8,400 0.7%
Total $ 1,066,363 100% $ 1,088,431 100% $ 1,155,500 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Executive Director 1.00 1.00 1.00
H.R. Coordinator 3.00 3.00 4.00
H.R. Specialist 1.00 1.00 1.00
H.R. Officer 1.00 1.00 1.00
Assistant H.R. Officers 3.00 4.00 4.00
H.R. Technicians 2.00 2.00 2.00
Secretaries & Receptionist 3.00 4.00 4.00
Clerks 3.00 2.00 4.00
Custodians 5.00 6.00 7.00
Security 1.00 1.00 1.00
Total 23.00 25.00 29.00
197

PROCUREMENT
Organization # 729
MISSION
To attain the best pricing of work, materials, and services for the Laredo Independent School District in order
that we can contribute to innovative programs and effective use of resource to promote a safe and nurturing
environment for the students of LISD.
GOALS
• To maximize resources and utilize sound fiscal planning.
• To develop a staff training program to improve purchasing knowledge in throughout the district’s campus
and departments.
• To continually maintain the purchasing policy manual up to date.
• To continue to give the fastest service to our customers by maintaining an up to date list of RFP, BIDS,
available coops, available vendors on buy boards by commodities and product lines.
• To continue to improve the on-line purchase requisitions throughout the district.
• To advertise bids and proposals via the internet.
• To strive to make the procurement department a paper less environment.
OBJECTIVES
• To continue to improve the on-line purchase requisitions throughout the district.
• To advertise bids and proposals via the internet.
• To strive to make the procurement department a paper less environment.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 334,849 82.4% $ 327,425 95.9% $ 318,240 89.5%
6200 Contracted Svcs. 7,984 2.0% 4,079 1.2% 5,065 1.4%
6300 Supplies & Materials 6,521 1.6% 2,820 0.8% 5,503 1.5%
6400 Other Op. Expenses 21,572 5.3% 6,962 2.0% 26,872 7.6%
6600 Capital Outlay 35,305 8.7% - 0.0% - 0.0%
Total $ 406,231 100% $ 341,286 100% $ 355,680 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Procurement Director 1.00 1.00 1.00
Senior Buyer 0.00 0.00 1.00
Buyer 3.00 4.00 4.00
Buyer/Construction 1.00 0.00 0.00
Secretary 0.00 1.00 1.00
0.00 0.00 0.00
Total 5.00 6.00 7.00
198

OFFICE OF COMMUNICATIONS
Organization # 730
MISSION
The mission of the Laredo Independent School District Office of Communications, as an educational partner
with the City of Laredo and the larger global community, is to develop and foster effective, two-way
communication between the school district and its internal and external constituencies; to create awareness and
build support of school district programs, services, and activities; and to promote student achievement by
utilizing all effective means of communication including Instructional Television (ITV) and the
Printing/Creative Services Department.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To continue, throughout the next 12 months, in conjunction with Instructional Television, to produce “In the
Spotlight,” a program highlighting district personnel; to produce a monthly program highlighting student
and employee health and safety; to produce “CATE,” a program highlighting career and applied technology
education; to produce a program on preparing for a job interview; to produce a program highlighting
strategies for reviewing for the SAT/ACT; to produce “Applying for Financial Aid: The FAFSA Process
2004-2005,” a program detailing the financial aid process for students; to produce “Building for
Tomorrow,” a program highlighting the district’s bond program and construction activities; to produce a
program highlighting both instructional and informational technology applications for students, staff,
parents, and other school stakeholders.
• To create, within 12 months, in conjunction with the Printing/Creative Services Department brochures for
parents highlighting the TAKS test/graduation and a brochure highlighting the progress of the district’s
bond program and construction activities for parents and other school stakeholders.
• To continue, throughout the next 12 months, in conjunction with Federal Programs, the publication and
distribution of “Las Escuelas de Laredo ISD,” a bilingual, community newsletter for parents and other
school stakeholders.
• To create, within six months, a department web page with downloadable links to newsletters, brochures,
calendars, and other public information for staff, students, parents, and other school stakeholders.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 206,904 78.2% $ 222,161 81.8% $ 169,050 78.1%
6200 Contracted Svcs. 36,862 13.9% 22,365 8.2% 23,613 10.9%
6300 Supplies & Materials 9,257 3.5% 15,576 5.7% 14,650 6.8%
6400 Other Op. Expenses 9,971 3.8% 10,600 3.9% 8,000 3.7%
6600 Capital Outlay 1,620 0.6% 1,000 0.4% 1,200 0.6%
Total $ 264,613 100% $ 271,702 100% $ 216,513 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Office of Communications Director 1.00 1.00 1.00
Community Relations Specialist 1.00 1.00 1.00
Communications Officer 0.00 0.00 1.00
Grant Writer/Researcher 1.00 0.00 0.00
Secretary 0.00 0.00 1.00
Communications Clerk 1.00 1.00 1.00
Total 4.00 3.00 5.00
199

SAFETY & OCCUPATIONAL HEALTH
Organization # 731
MISSION
The mission of the Safety & Occupational Health Department is to provide and promote occupational health and
safety within the school district and to provide safer and healthier ways of working to ensure appropriate
environmental and healthy condition for the children, faculty and administrative personnel.
GOALS
The Safety & Occupational Health Department will develop a three-approach component to meet this goal:
Education concerning the causes of occupational injuries and illnesses and based on that research, the
development and Enforcement of standards to remove those hazards from the workplace, and the proper
Engineering controls to achieve the Educational and Enforcement components by following the objectives
below.
OBJECTIVES
• Conducting a targeted program (MBO = Mission By Objective) to reduce morbidity injuries, and accidents
among employees in high-priority areas and high-risk sectors.
• Developing a system for surveillance of major occupational illnesses, injuries, exposures, and health
hazards.
• Increase occupational disease and injury prevention activities through workplace evacuations, interventions,
and recommendations.
• Providing workers, staff, and teachers with the adequate information, training, and capacity to prevent
occupational diseases and injuries.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 212,525 85.9% $ 295,823 61.1% $ 300,052 63.3%
6200 Contracted Svcs. 12,513 5.1% 153,017 31.6% 138,641 29.2%
6300 Supplies & Materials 8,414 3.4% 16,617 3.4% 19,200 4.1%
6400 Other Op. Expenses 8,023 3.2% 8,000 1.7% 12,500 2.6%
6600 Capital Outlay 5,960 2.4% 10,450 2.2% 3,600 0.8%
Total $ 247,436 100% $ 483,907 100% $ 473,993 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Director of Safety and Occupational Health 1.00 0.00 0.00
Safety Officer 2.00 2.00 2.00
Nurse 1.00 1.00 1.00
Secretary 2.00 2.00 2.00
Total 6.00 5.00 5.00
200

STUDENT SERVICES
Organization # 732
MISSION
The Student Services mission is to provide direct support services to local campuses to enable Pre-K-12 students
to improve their academic performances ensuring that all schools are safe learning environments, also to provide
more effective services that directly support staff, students, families and business/community partners and
resources, effectively minimizing barriers that impact student’s academic success and enable parents/families to
become more involved in their children’s education.
GOALS
To implement the Superintendent’s Priority Goals number 1, 2, 5, and 8 by following the objectives below.
OBJECTIVES
• Ensure that the Student Code of Conduct and the Student Handbook are reviewed and revised annually to
include legislative and school policy changes, and that it is disseminated to all students and LISD personnel
in a timely manner
• Develop procedural placements for disciplinary alternative education programs
• Establish a district-wide procedure for visitors to all campuses and district facilities
• Implement procedures for controlled access to all entrances and exits at all campuses and facilities
• Collaborate with the Safety Department in reviewing and revising the District Crisis Emergency Response
Team
• Collaborate with the Support Services Department alarm technicians to ensure that all alarm codes are
functional, correct and operational
• Collaborate the Department of Administration with Counseling and Nursing services to the Juvenile Justice
Alternative Education Program
• Collaborate with the Justice of the Peace and juvenile detention center in truancy control programs
• Implement a gang prevention and intervention team
• Monitor compliance of contract with LPD, Webb County, and security companies.
• Establish and monitor procedures for police extra-duty pay, pay for security companies, and pay for city and
county.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 160,080 94.0% $ 395,286 94.4% $ 198,700 85.6%
6200 Contracted Svcs. 8,874 5.2% 12,023 2.9% 10,379 4.5%
6300 Supplies & Materials 1,226 0.7% 9,100 2.2% 3,100 1.3%
6400 Other Op. Expenses - 0.0% 1,500 0.4% 17,000 7.3%
6600 Capital Outlay 100 0.1% 1,000 0.2% 3,000 1.3%
Total $ 170,280 100% $ 418,909 100% $ 232,179 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Student Services Director 1.00 1.00 1.00
Student Services Liaison 1.00 0.00 1.00
Truant Officer 5.00 0.00 0.00
Juvenile Court Coordinator 4.00 0.00 0.00
Secretary 1.00 1.00 1.00
Total 12.00 2.00 3.00
201

INTERNAL AUDIT
Organization # 733
MISSION
To support the Board of Trustees and administration in the effective discharge of their responsibilities. Using
our knowledge and professional judgment, we will provide an independent appraisal of the district’s financial,
operational, and control activities. We will provide analyses, recommendations, counsel, and information
concerning the activities reviewed.
GOALS
1. Direct and continue to improve the technical and administrative functions of the Internal Audit Department.
2. Develop an Annual Plan fir anticipated audit coverage for the upcoming fiscal year. Present Audit Plan to
Broad of Trustees and Administration.
3. Conduct audits in accordance with the Audit Plan. Audit types will include compliance, operational,
financial, efficiency and effectiveness audits.
4. Identify opportunities to improve operation performance and recommend solutions to problems where
appropriate.
5. Recommend improvement of management and internal controls designed to safeguard district resources.
6. Perform and report on special reviews as may be requested by the Board of Trustees, Superintendent of
Schools, Administration, or others (i.e. TEA, School Attorney, State Auditor, etc.)
7. Coordinate audit efforts with the external auditors.
8. Provide training to district personnel to promote an understanding of adherence to policies, laws and
regulations and application of internal controls to district operations.
OBJECTIVES
• Evaluate the adequacy of the internal control structure;
• Assess compliance with written policies and procedures, and state and federal laws and regulation;
• Evaluate the reliability and integrity of accounting, reporting systems, and procedures;
• Verify the existence of assets and ensure proper safeguards for their protection;
• Review the effectiveness and efficiency of the district’s resources;
• Make appropriate constructive suggestions and recommendations; and
• Investigate reported occurrences of fraud, embezzlement, theft, waste, etc. and recommend controls to
prevent or detect such occurrences.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 110,828 78.8% $ 219,807 96.9% $ 234,357 97.1%
6200 Contracted Svcs. 20,447 14.5% - 0.0% 247 0.1%
6300 Supplies & Materials 1,839 1.3% 2,000 0.9% 1,900 0.8%
6400 Other Op. Expenses 2,079 1.5% 5,000 2.2% 4,900 2.0%
6600 Capital Outlay 5,372 3.8% - 0.0% - 0.0%
Total $ 140,565 100% $ 226,807 100% $ 241,404 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Internal Auditor 1.00 1.00 1.00
Senior Staff Internal Auditor 1.00 1.00 1.00
Staff Internal Auditor 1.00 1.00 1.00
Secretary 0.00 1.00 1.00
Total 3.00 4.00 4.00
202

HEARINGS OFFICER
Organization # 735
MISSION
The office of Student Hearings and Attendance will support campuses in ensuring that compulsory attendance
laws are followed. The office will also support campuses in complying with the Safe Schools Act of the Texas
Education Code.
GOALS
• To establish and maintain an organizational climate that respects the dignity and worth of all people.
• To establish and maintain an environment within the district that maximizes safety for all students,
employees, and visitors.
• To implement programs and initiatives that will result in a significant deduction of student dropout rate over
the next three years.
OBJECTIVES
• To insure that parents and students are treated with dignity and respect and are given proper substantive and
due process by providing training to administrators on the correct referral process for DAEP and Chapter 37
of the Educational Code and the Student Code of Conduct and by keeping up with any and all changes in
school law and inform all administrators.
• To maintain a safe learning environment conducive to student learning by insuring enforcement of Chapter
37 of the Educational Code and the Student Code of Conduct, providing administrators with discipline data
that will assist in campus improvement planning, and assisting and supporting the comprehensive drug and
violence preventive programs.
• To insure that attendance rate at each campus increases by monitoring all attendance officers on their duties
on attendance investigations, providing training to insure that all attendance officers are aware of
preventive, response, and recover programs, monitoring all attendance officers to insure that their particular
schools maintain at least a 96% attendance rate, and implementing and monitoring appropriate
accountability measures to insure proper documentation for truancy court.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 132,084 96.8% $ 116,925 92.5% $ 335,637 94.0%
6200 Contracted Svcs. 2,767 2.0% 2,699 2.1% 3,284 0.9%
6300 Supplies & Materials 695 0.5% 2,129 1.7% 5,004 1.4%
6400 Other Op. Expenses 209 0.2% 1,400 1.1% 1,000 0.3%
6600 Capital Outlay 683 0.5% 3,300 2.6% 12,180 3.4%
Total $ 136,437 100% $ 126,453 100% $ 357,105 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Hearings Officer 0.00 0.00 1.00
Attendance Officer 0.00 4.00 5.00
Juvenile Court Coordinator 0.00 4.00 4.00
Secretary 1.00 1.00 1.00
Total 1.00 9.00 11.00
203

FIXED ASSETS
Organization # 736
MISSION
The mission of the Laredo Independent School District’s Assets Management Department is to implement and
monitor appropriate accountability measures to protect the resources of the district and maintain an environment
which maximizes safety for all employees.
GOALS
1. To balance the fixed assets subsidiary ledger to the general ledger.
2. To conduct annual inventories.
3. To provide for sound management practices to ensure the integrity of control over the District’s fixed assets.
OBJECTIVES
1. To implement policies and procedures for the accountability and management of the district’s fixed assets.
2. To ensure that no discrepancies are noted in the Letter to Management concerning the reconciliation of the
District’s fixed assets between the General Ledger and the Subsidiary (Detail) Ledger.
3. To provide reliable records with detailed fixed asset transactions in an orderly fashion.
4. To provide for the timely reconciliation of the district wide physical inventory.
5. To provide support to the schools and departments in their efforts to maintain good internal control over the
fixed assets assigned to them.
6. To provide for the timely removal of fixed assets from the school and departments as requested by them.
7. To continue to develop ways to automate processes in order to realize savings to the District.
8. To supports the budget and accounting process effectively by providing information as requested.
9. To maintain the department’s web page current.
10. To develop software system flow chart.
11. To implement an effective maintenance and operations training program for the department.
12. To provide training in the area of safety to employees.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 131,826 62.5% $ 155,886 46.9% $ 233,144 64.7%
6200 Contracted Svcs. 74,144 35.1% 170,951 51.5% 116,931 32.4%
6300 Supplies & Materials 2,507 1.2% 2,932 0.9% 2,806 0.8%
6400 Other Op. Expenses 1,058 0.5% 500 0.2% 7,500 2.1%
6600 Capital Outlay 1,540 0.7% 1,759 0.5% - 0.0%
Total $ 211,075 100% $ 332,028 100% $ 360,381 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Fixed Assets/Custodial - Director 0.00 0.00 1.00
Fixed Assets Coordinator 1.00 1.00 1.00
Fixed Assets Supervisors 0.00 0.00 2.00
Fixed Assets Data Specialists 0.00 0.00 1.00
Clerks 3.00 3.00 5.00
Fixed Assets - Substitutes Custodians 0.00 0.00 3.00
Total 4.00 4.00 13.00
204

TEXTBOOKS & RECORDS MANAGEMENT
Organization # 737
MISSION
The mission of the Records and Assets Department is to provide direction, assistance and ensure accountability
with local, state, and federal requirements in the management of the district’s assets and records so that
resources can be maximized in support of student learning.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
1. Ensure that textbooks recommended for adoption meet the state curriculum standards.
2. Provide teachers and students with the necessary state-adopted textbooks.
3. Deliver all textbooks to the schools prior to the start of the school year.
4. Fill and deliver supplemental requisitions not later than the following day from receipt of requisition.
5. Ensure access to policy by regularly updating the district’s policy on-line
6. Prepare and submit to superintendent, internal auditor and chief financial officer an annual end-of-the-year
report delineating each school’s and department’s fixed assets value and identified losses and the annual
textbook inventory report delineating each school’s textbook inventory value and identified textbook losses.
7. Reduce storage costs by conducting periodic evaluations of assets in storage to determine viability and by
auctioning unneeded items.
8. Develop and implement rating standards for schools and departments based on fixed assets policy and
regulations.
9. Conduct annual physical textbook inventory and conduct textbook unannounced audits.
10. Reduce the dollar amount of local funds used to subsidize lost textbook assets.
11. Maximize cost savings by removing active and inactive records from high-cost office space and transferring
them to the records management center.
12. Ensure security of records by implementing accessibility restrictions in accordance with law, local policy
and district regulations.
13. Provide vital records protection and disaster preparedness to ensure the continuation of school business.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 250,753 79.7% $ 474,846 94.7% $ 437,606 86.5%
6200 Contracted Svcs. 5,455 1.7% 6,781 1.4% 9,884 2.0%
6300 Supplies & Materials 4,330 1.4% 10,000 2.0% 9,335 1.8%
6400 Other Op. Expenses 3,940 1.3% 3,900 0.8% 6,000 1.2%
6600 Capital Outlay 49,980 15.9% 5,749 1.1% 43,000 8.5%
Total $ 314,458 100% $ 501,276 100% $ 505,825 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Textbooks/Records Mgmt. Director 0.00 0.00 1.00
Textbooks/Records Mgmt. Coordinator 1.00 1.00 1.00
Textbooks/Records Mgmt. Trainer/Supervisor 1.00 1.00 0.00
Textbooks/Records Mgmt. Clerks 4.00 4.00 7.00
Textbooks/Records Mgmt. Secretary 1.00 1.00 1.00
Textbooks/Records Mgmt. Custodians 10.00 1.00 1.00
Total 17.00 8.00 11.00
205

STATE COMPENSATORY
Organization # 800
MISSION
Every student in the Laredo Independent School District who is limited English proficient (LEP), recent
immigrant, economically disadvantaged or classified as At-Risk shall be provided a full opportunity to
participate integrally in the regular program and in any other supplementary program or activity designated to
improve and enhance the existing regular programs and services.
GOALS
• Target all educationally disadvantaged students
• Improve and enhance existing regular education programs and services with strategies, specified program,
activities, tasks, and courses that assist the educationally disadvantaged students to read by third grade in
English or Spanish, to complete course work, pass TAAS and graduate.
OBJECTIVES
Each student who is identified as at risk or failure of dropping out of school shall meet minimum expectations:
PK: On the appropriate version and level of the (LAS) oral language proficiency test in English or
Spanish.
K-2: The appropriate version and level of the locally developed assessment in English and/or Spanish and
math assessment at the end of the regular academic year
3-8: On the appropriate version level of the TAAS reading test in English or Spanish (where applicable)
and mathematics test at the end of the regular academic year
9: In their required course work at the end of each six weeks.
10-12: On the exit level of the reading and mathematics sections of TAAS at the end of the regular academic
year.
12: Meet all criteria for graduation
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 42,004 80.9% $ 11,935 38.6% $ 11,245 37.2%
6200 Contracted Svcs. 5,602 10.8% 10,000 32.3% 10,000 33.1%
6300 Supplies & Materials 2,942 5.7% 6,000 19.4% 6,000 19.8%
6400 Other Op. Expenses 256 0.5% 3,000 9.7% 3,000 9.9%
6600 Capital Outlay 1,135 2.2% - 0.0% - 0.0%
Total $ 51,939 100% $ 30,935 100% $ 30,245 100%
No FTE's are budgeted at this department
PERSONNEL ALLOCATIONS
206

STATE BILINGUAL
Organization # 802
MISSION
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global community,
is to develop and educate our students by providing a relevant and challenging curriculum through innovative
programs and effective use of resources in a safe and nurturing environment.
GOALS
• To develop an intense training program for administrators, school board members and other local
community leaders in the philosophy and theories that support the need for high quality bilingual programs
in order that they may demonstrate strong leadership on behalf of these programs.
• To develop a comprehensive staff development program for bilingual/ESL certified teachers and content
area teachers not directly engaged in teaching languages to help them design an instructional approach that
recognizes the importance of language and literacy which includes current theories of learning in two
languages, current theories of how children learn to read and how every teacher is a language and reading
teacher.
• To design a challenging and culturally relevant curriculum in two languages to meet local policies and
standards.
OBJECTIVES
• Develop a training module on the Bilingual/ESL Program designed to inform administration, school board
members and other local community leaders in the philosophy and theories that support the need for high
quality bilingual programs in the Laredo Independent School District.
• Provide training based on the training module as per identified timelines.
• Staff Development for Bilingual Education will be focused specifically on meeting the needs of second
language learners including, but not limited to, identifying the steps in first and second language acquisition,
literacy development in first and second language, and transfer skills.
• All communications to parents (i.e. report cards, referrals, progress reports, etc.) will be provided in both
English and Spanish to accommodate the linguistic needs of our community.
• The Bilingual Department will provide the superintendent with information and guide the LISD School
Board members to adopt an official policy that requires that all graduating seniors be fluently bilingual.
• The LISD website will contain the entire description of the Bilingual/ESL Program Guidelines/Curriculum.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 109,009 60.9% $ 160,203 61.3% $ 168,761 62.9%
6200 Contracted Svcs. 34,642 19.4% 59,000 22.6% 60,000 22.4%
6300 Supplies & Materials 14,267 8.0% 15,000 5.7% 18,600 6.9%
6400 Other Op. Expenses 20,932 11.7% 22,500 8.6% 21,000 7.8%
6600 Capital Outlay 156 0.1% 4,600 1.8% - 0.0%
Total $ 179,006 100% $ 261,303 100% $ 268,361 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
State Bilingual Director 0.00 1.00 1.00
Bilingual Department Coordinator 1.00 0.00 0.00
State Bilingual Secretary 1.00 1.00 1.00
Total 2.00 2.00 2.00
207

JUNIOR RESERVE OFFICER TRAINING CORPS (J.R.O.T.C.)
Organization # 803
To motivate young people to be better citizens.
MISSION
GOALS
• Every cadet graduates.
• Maintain an attendance rate above 96 percent in each JROTC company.
• Every cadet is comfortable with technology.
• Every cadet required to take the TAKS passes all portions of the assessment.
• Every cadet accepts that he or she is important and respects the dignity of others.
• Provide a standards-based curriculum to develop in each cadet the specific knowledge, skills and
competencies to be a productive citizen.
• Every cadet leaves high school prepared for higher education or gainful employment.
• Provide extracurricular activities to develop leadership skills, teamwork and self-discipline.
• Every cadet complies with the school dress code and behavior standards.
• Every cadet understands and adheres to safe practices during all JROTC activities.
• Every cadet is drug free.
• Every cadet has effective interpersonal communication skills.
• Every cadet understands the importance of notifying teachers or administrators of real or potential hazards
on campus.
OBJECTIVES
• Constantly reinforce the importance of education to a successful future.
• Teach and demonstrate through personal example the importance of responsibility, self-discipline and
respect for others; effective communication skills; reinforce through frequent writing assignments and oral
presentations; leadership fundamentals; reinforce through daily activities which allow cadets to practice
leadership principles and exercise their leadership skills.
• Incorporate standards-based instruction in the JROTC curriculum.
• Introduce a variety of career opportunities through visitor presentations and on-site exposure.
• Instill within the cadets an appreciation for their rights and privileges as a U. S. citizen. Routinely
emphasize the responsibilities and obligations of a good citizen. Reinforce through frequent communityservice
activities.
• Teach the horrors of drug and alcohol abuse; provide healthy alternatives with emphasis on a wholesome
diet, exercise and stress management and emphasize safety awareness as everyone’s responsibility.
• Further align the JROTC curriculum with TEKS. Develop on a daily basis the academic skills necessary to
master the TAKS, SAT, ACT, etc.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ - 0.0% $ - 0.0% $ - 0.0%
6200 Contracted Svcs. - 0.0% 100 7.6% - 0.0%
6300 Supplies & Materials 33 2.5% 450 34.1% - 0.0%
6400 Other Op. Expenses 1,257 97.5% 769 58.3% 1,319 100%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 1,289 100% $ 1,319 100% $ 1,319 100%
No positions are paid through this program
PERSONNEL ALLOCATIONS
208

COMPLIANCE
Organization # 804
MISSION
It is the mission of the Office of Compliance to plan, develop, and lead financial, operational, and compliance
audits in order to review and ensure sound fiscal management priorities and procedures.
GOALS
• To complete financial, operational, and compliance reviews which will contribute to the effective
management of the school district.
• To promote effective and efficient internal controls at a reasonable cost.
• To assist administrators and staff in the effective discharge of their responsibilities by furnishing them with
analysis, appraisal, recommendations, counsel, and information concerning the activities reviewed.
OBJECTIVES
By the end of the 2004-2005 school year, the Office of Compliance will:
• Make two presentations (Fall and Spring) regarding Federal and State requirements to parent/community
organizations.
• Meet individually with each principal and campus planning committee to discuss compliance expectations
regarding comprehensive needs assessment and data and recommend strategies to use in resolving their
problems.
• Review funding allocations for career technology in the 2004-2005 Campus Improvement Plans (C.I.P.).
• Review each 2004-2005 C.I.P. to ensure that the plan includes a link between special, state, and/or federal
program funds allocated to the campus and the strategies/activities addressing the academic needs of all
students.
• Review all architect and contractor district close outs.
• Apply audit modules and the DEC monitoring procedures as a follow-up review to findings and corrective
actions resulting in from any district audits it participated in.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 74,800 96.6% $ 1,290 24.4% $ 145,066 97.5%
6200 Contracted Svcs. - 0.0% - 0.0% 750 0.5%
6300 Supplies & Materials 358 0.5% - 0.0% 300 0.2%
6400 Other Op. Expenses 2,261 2.9% 4,000 75.6% 2,700 1.8%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 77,419 100% $ 5,290 100% $ 148,816 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Compliance Specialist 1.00 1.00 1.00
Compliance Analyst 0.00 0.00 1.00
Total 1.00 1.00 2.00
209

FINE ARTS
Organization # 805
MISSION
The mission of the Laredo Independent School District Fine Arts Department, as an educational partner with the
City of Laredo and the Global community, is to develop and educate our students by providing a relevant and
challenging curriculum through innovative programs and effective use of resources in a safe and nurturing
environment.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• Develop strategies that give students the skills necessary for success in TAKS (HOTS, creative thinking for
problem-solving, spatial awareness in math, sequencing skills for comprehension, rhythmic reading for
language arts, the science of music, etc.)
• Implement strategies that will enhance the use of higher order thinking skills by all students in the music
classroom.
• Implement strategies that will enhance the use of creative thinking by all students in the music classroom.
• Implement strategies that will include children’s literature in the music classroom so as to foster rhythmic
reading and comprehension.
• Implement strategies that will incorporate the core curriculum in the music classroom.
• To continue to provide adequate music rooms at the newly constructed schools.
• To provide rooms at older campuses that will be used solely by the music classes.
• To acoustically treat present music rooms so as to limit sound reverberation which minimize the quality of
aural performances and presentations.
• Expand activities in the music classroom by giving students more opportunities to succeed.
• Allow music teachers to attend more workshops designed to meet their unique needs.
• Utilize technology in the implementation of music lesson plans.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 26,164 76.4% $ 32,805 68.6% $ - 0.0%
6200 Contracted Svcs. 2,332 6.8% 1,847 3.9% 2,434 3.6%
6300 Supplies & Materials - 0.0% 5,517 11.5% 3,000 4.4%
6400 Other Op. Expenses 5,741 16.8% 6,000 12.6% 10,500 15.5%
6600 Capital Outlay - 0.0% 1,636 3.4% 51,992 76.5%
Total $ 34,238 100% $ 47,805 100% $ 67,926 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
VMT Coordinator/Elementary Music Supervisor 0.25 0.00 0.00
VMT - Secretary/Bookkeeper 0.50 0.00 0.00
Music Department Clerk 0.75 0.00 0.00
Total 1.50 0.00 0.00
210

ELEMENTARY PHYSICAL EDUCATION
Organization # 806
MISSION
To develop a plan for academic needs that is relevant to student success.
GOALS
To promote high academic stands through Physical Education consisting of three components:
1. Instruction
2. Student Practice
3. Assessment
OBJECTIVES
To assess the student’s physical fitness, by testing all students from Pre-K to 5 th grade using the Laredo
Independent School District’s Physical Fitness Test. The results of this test are to be returned to and tabulated
by the Elementary P.E. Coordinator to show the percent of students passing.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 57,160 66.3% $ 61,381 75.8% $ 63,571 59.4%
6200 Contracted Svcs. 81 0.1% 91 0.1% 7,080 6.6%
6300 Supplies & Materials 22,721 26.3% 14,448 17.8% 30,869 28.8%
6400 Other Op. Expenses 5,849 6.8% 5,080 6.3% 5,524 5.2%
6600 Capital Outlay 422 0.5% - 0.0% - 0.0%
Total $ 86,232 100% $ 81,000 100% $ 107,044 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
P.E. Department Supervisor 1.00 1.00 1.00
Total 1.00 1.00 1.00
211

AT RISK PROGRAM
Organization # 807
MISSION
The Laredo Independent School District is committed to providing each student with those competencies that will
prepare him/her to function effectively and successfully throughout his/her life. We believe that "All Children Can Learn",
and that education and the learning process should provide sufficient stimulation to enhance the student's educational,
emotional, social, and physical development.
GOALS
In order to address the needs of those students declared as "At-Risk", the Laredo Independent School District shall
provide a well-balance curriculum to develop the student's specific knowledge, skills, and competencies to be productive
members of society and impress upon all students the importance of how daily school attendance, staying in school, and
positive behaviors are integral parts of their success; provide educational experiences to meet the needs of all students that
will enable them to graduate and pursue higher education or enter the work force successfully; provide a safe environment
conducive to learning and encourage parents and the community to participate in the educational development of their children.
OBJECTIVES
• Increase the graduation rate to 81.5%.
• Increase the number of graduates under the Recommended and Distinguished Achievement Programs to 95.1%.
• Increase the number of students taking and earning credit for Advanced Placement classes 20%.
• Reduce the retention rates to 4.7%.
• Increase student enrollment in Career and Applied Technology Education 8%.
• Maintain student enrollment in Gifted and Talented Education at 8%.
• Decrease student enrollment in Special Education 12.60%.
• Maintain attendance rate above 95%.
• Maintain dropout rate below 2%.
• Increase dual and concurrent enrollment by 10%.
• Promote safe and drug free practices at all campuses 100%.
• .Implement a Character Education Program at all campuses 100%.
• Develop strategies to decrease annual and longitudinal dropout rates.
• Support Comprehensive Drug Use and Violence Prevention programs.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ - 0.0% $ 600 12.0% $ 600 12.0%
6200 Contracted Svcs. - 0.0% 400 8.0% 200 4.0%
6300 Supplies & Materials 2,242 80.8% 2,969 59.5% 2,300 46.1%
6400 Other Op. Expenses 532 19.2% 1,025 20.5% 1,894 37.9%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 2,774 100% $ 4,994 100% $ 4,994 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
212

ENGLISH LANGUAGE ARTS
Organization # 808
MISSION
Every student in the Laredo Independent School District will be provided with a rigorous, challenging and
relevant listening, speaking, reading and writing curriculum, high quality instructional materials and
technology, and highly qualified teachers who have pedagogical skills and possess knowledge of the content.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To increase student performance by at least 15% in the English Language Arts section of the TAKS
assessment.
• To reduce the retention rate of students in English Language Arts classes.
• To increase by 15% the number of students achieving a 3 or better in AP English Language Arts exams.
• To decrease the gap by 15% in the achievement of the English Language Arts section of the TAKS
assessment between LEP students and regular students.
• To increase the number of special education students taking the English Language Arts section of the TAKS
assessment.
• To increase the number of English Language Arts teachers trained in real world technological application
skills by 70% (Webquest, KLRN Video Research, etc.).
• To increase the number of professional development workshops in English Language Arts.
• To provide monthly after-school support sessions for secondary English Language Arts teachers.
• To create/revise curriculum for all English Language Arts courses taught in grades 6-12.
• To ensure that all monies spent are in compliance with federal, state, and local policies 100% of the time.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 6,471 44.4% $ 7,380 40.0% $ 6,000 35.1%
6200 Contracted Svcs. - 0.0% - 0.0% - 0.0%
6300 Supplies & Materials 5,082 34.9% 9,570 51.9% 5,500 32.2%
6400 Other Op. Expenses 830 5.7% 1,500 8.1% 3,770 22.1%
6600 Capital Outlay 2,192 15.0% - 0.0% 1,800 10.5%
Total $ 14,575 100% $ 18,450 100% $ 17,070 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
213

PROJECT TEAMS
Organization # 809
MISSION
• Science – Students will develop skills and knowledge necessary to construct their own knowledge of
science, technology, and the world in which they live enabling them to develop critical thinking skills,
decision-making skills that will guide them through adult life.
• Mathematics – Every student in the District will be provided with a rigorous, challenging, and relevant
mathematical curriculum, high quality instructional mathematical materials and technology, and highly
qualified teachers that have pedagogical skills and possess knowledge of mathematical content.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To increase student performance by at least 15% in the Science and Mathematics sections of the TAKS
assessment.
• To reduce the retention rate of students in Science and Mathematics classes.
• To increase by 15% the number of students achieving a 3 or better in AP Calculus exams.
• To decrease the gap by 15% in the achievement of the Science and Mathematics sections of the TAKS
assessment between LEP students and regular students.
• To increase the number of special education students taking the Science and Mathematics sections of the
TAKS assessment.
• To increase the number of Science and Mathematics teachers trained in real world technological application
skills by 70% (Web Quest, Video Research, etc.).
• To increase the number of professional development workshops in Science and Mathematics.
• To provide 9 monthly after-school support sessions for secondary Science and Mathematics teachers.
• To create/revise curriculum for all Science and Mathematics courses taught in grades 6-12.
• To ensure that all monies spent are in compliance with federal, state, and local policies 100% of the time.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 30,949 56.0% $ 29,318 40.5% $ 28,464 44.6%
6200 Contracted Svcs. 3,550 6.4% 5,530 7.6% 5,530 8.7%
6300 Supplies & Materials 4,987 9.0% 9,064 12.5% 9,211 14.4%
6400 Other Op. Expenses 15,792 28.6% 28,530 39.4% 20,630 32.3%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 55,277 100% $ 72,442 100% $ 63,835 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Project TEAMS Secretary 1.00 1.00 1.00
Total 1.00 1.00 1.00
214

SPECIAL PROJECTS
Organization # 810
MISSION
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global community,
is to develop and educate our students by providing a relevant and challenging curriculum through innovative
programs and effective use of resources in a safe and nurturing environment.
GOALS
• To lead the district’s initiative toward continued improvement of academic performance for all students as
measured by Texas Assessment of Knowledge and Skills (TAKS) test and other appropriate measures of
student gain and to increase the number of students taking the SAT and ACT.
• To develop and foster effective, two-way communication between the school district and its internal and
external constituencies; to create awareness and build support of school district programs, services, and
activities; and to promote student achievement by utilizing all effective means of communication.
OBJECTIVES
• The number of students taking the SAT/ACT will increase by 10 percent.
• The Superintendent will direct a proactive program of internal and external communications at all levels
designed to improve staff and community understanding and support of the district.
• The Superintendent will establish mechanisms for community and business involvement in the schools and
encourages participation.
• The Superintendent will work with other governmental entities and community organizations to meet the
needs of students and the community in a coordinated way.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 296,763 83.1% $ 209,841 79.1% $ 263,851 78.5%
6200 Contracted Svcs. 18,297 5.1% 29,055 11.0% 10,369 3.1%
6300 Supplies & Materials 13,502 3.8% 14,900 5.6% 26,793 8.0%
6400 Other Op. Expenses 24,726 6.9% 10,700 4.0% 28,989 8.6%
6600 Capital Outlay 3,841 1.1% 800 0.3% 6,000 1.8%
Total $ 357,129 100% $ 265,296 100% $ 336,002 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Special Programs Administrative Assistant 1.00 1.00 1.00
Special Programs - Grant Writer/Researcher 0.00 1.00 1.00
AL/Problem Solving - GT/AP Coordinator 1.00 0.00 0.00
AL/Problem Solving - Trainers 1.00 1.00 0.00
Clerk 0.00 0.00 1.00
Secretary 1.00 1.00 1.00
Total 4.00 4.00 4.00
215

INSTRUCTIONAL TECHNOLOGY
Organization # 811
MISSION
The Instructional Technology department will assist in educating our students by providing a relevant and
challenging curriculum through an innovative technology program and effective use of all resources in a safe
and nurturing environment.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• The Administrative Assistant for Instructional Technology will assign each employee a safe and secure
environment in which to work.
• The Instructional Technology department will publish any updates to the Internet policies and guidelines for
the ethical and legal use of district technology for all its instructional, administrative, and operational
activities.
• The Technology department will continue to “block” inappropriate sites continuously.
• The technicians will monitor and manage all workstations and file servers as needed to audit security and
appropriate use.
• The Technology department will assist the CATE program with the writing of the academic standards for
the new courses.
• The Technology Coordinator will plan the Summer Camp for students as an enrichment program.
• The Technology department will award students with improved academic performances with incentives –
refurbished computer.
• The Technology Campus Trainers will compare scores of pre and post test for students’ technology
proficiencies.
• The Technology department will award teachers with innovative projects with incentives – pen drives.
• The Technology department will assist in getting information on software that prepares students for the
SAT/ACT tests and will assist in getting websites that gives teachers strategies on how to prepare students
for the SAT/ACT.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 133,755 89.5% $ 146,335 92.3% $ 145,995 92.4%
6200 Contracted Svcs. 6,792 4.5% 7,269 4.6% 6,958 4.4%
6300 Supplies & Materials 1,864 1.2% 1,900 1.2% 2,000 1.3%
6400 Other Op. Expenses 3,116 2.1% 3,100 2.0% 3,000 1.9%
6600 Capital Outlay 3,850 2.6% - 0.0% - 0.0%
Total $ 149,378 100% $ 158,604 100% $ 157,953 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Inst. Technology - Administrative Assistant 1.00 1.00 1.00
Inst. Technology - Software Specialist/Trainer 1.00 1.00 1.00
Inst. Technology - Secretary 1.00 1.00 1.00
Total 3.00 3.00 3.00
216

MED PREP PROGRAM
Organization # 812
MISSION
Students will develop skills and knowledge necessary to construct their own knowledge of science, technology,
health professions and the world in which they live enabling them to develop critical thinking skills, decisionmaking
skills that will guide them through adult life.
GOALS
To support the Superintendent’s Priority Goals number 1 to 6 by establishing the following objectives:
OBJECTIVES
• To increase student performance by at least 15% in the science section of the TAKS assessment.
• To reduce the retention rate of students in health science classes.
• To increase by 15% the number of students achieving a 3 or better in AP science exams.
• To decrease the gap by 15% in the achievement of the science section of the TAKS assessment between
LEP students and regular students.
• To increase the number of special education students taking the science section of the TAKS assessment.
• To increase the number of health science teachers trained in real world technological application skills by
70% (Web quest, Video Research, etc.).
• To increase the number of professional development workshops in science.
• To provide 9 monthly after-school support sessions for secondary science teachers. 1 3/31/04
• To create/revise curriculum for all science courses taught in grades 6-12.
• To ensure that all monies spend are in compliance with federal, state, and local policies 100% of the time.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ - 0.0% $ 5,000 26.0% $ 5,000 26.0%
6200 Contracted Svcs. - 0.0% - 0.0% - 0.0%
6300 Supplies & Materials - 0.0% 3,505 18.3% 3,505 18.3%
6400 Other Op. Expenses 282 100% 7,699 40.1% 7,699 40.1%
6600 Capital Outlay - 0.0% 3,000 15.6% 3,000 15.6%
Total $ 282 100% $ 19,204 100% $ 19,204 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
217

SOCIAL STUDIES
Organization # 813
MISSION
Every student in the Laredo Independent School District will be provided with a rigorous, standards based
quality education that will enable students to make informed and reasonable decision s for the public good as
citizens of a culturally diverse and democratic society.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To increase student performance by at least 15% in the Social Studies section of the TAKS assessment.
• To increase by 15% the number of students achieving a 3 or better in AP U.S. History exams.
• To decrease the gap by 15% in the achievement of the Social Studies section of the TAKS assessment
between LEP students and regular students.
• To increase the number of special education students taking the Social Studies section of the TAKS
assessment.
• To increase the number of Social Studies teachers trained in real world technological application skills by
70% (Webquest, Video Research, etc.).
• To increase the number of professional development sessions in Social Studies.
• To provide 9 monthly after-school support sessions for secondary Social Studies teachers.
• To create/revise curriculum for all Social Studies courses taught in grades 6-12.
• To ensure that all monies spent to enhance Social Studies education are in compliance with federal, state,
and local policies 100% of the time.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ -
$ - 0.0% $ - 0.0%
6200 Contracted Svcs. -
- 0.0% - 0.0%
6300 Supplies & Materials -
8,000 53.3% 7,500 50.0%
6400 Other Op. Expenses -
7,000 46.7% 7,000 46.7%
6600 Capital Outlay -
- 0.0% 500 3.3%
Total $ - 0% $ 15,000 100% $ 15,000 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
218

SECONDARY INSTRUCTION
Organization # 834
MISSION
The mission of the Department of Secondary Instruction is to provide every secondary student with a quality
educational program aligned to the state curriculum standards, including technology applications, and local
instructional needs so that each student can successfully compete in higher education and in securing high
paying jobs.
GOALS
To support the Superintendent’s Priority Goals number 1 to 6 by establishing the following objectives:
OBJECTIVES
• Increase student reading levels by at least 2.0 grade levels.
• Improve student attitude towards reading based on pre-post test data on reading attitude survey.
• Increase student performance on state assessment on all areas by at least 15%.
• To maintain at zero the number of grievances filed due to complaints regarding the treatment of staff within
the department.
• To increase the percent of LEP students who meet state assessment standards by 30%.
• To increase the percent of Special Education students who meet state assessment standards by 20%.
• To increase student completion rate by 10%.
• To increase the percent of GT students who meet state assessment standards by 10%.
• To reduce course failure rates by 20%.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 10,364 100% $ 55,702 64% $ 191,720 76.8%
6200 Contracted Svcs. - 0.0% 9,865 11% 11,365 4.6%
6300 Supplies & Materials - 0.0% 8,287 10% 8,787 3.5%
6400 Other Op. Expenses - 0.0% 7,553 9% 12,300 4.9%
6600 Capital Outlay - 0.0% 5,000 6% 25,500 10.2%
Total $ 10,364 100% $ 86,407 100% $ 249,672 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Secondary Instruction - Secretary 0.00 1.00 1.00
Secondary Instruction - Clerk 0.00 1.00 2.00
Total 0.00 2.00 3.00
219

ELEMENTARY INSTRUCTION
Organization # 835
MISSION
Every student in the Laredo Independent School District will be provided a rigorous, standards based quality
education that adheres to the essential knowledge and skills, which address the areas of listening/speaking,
reading comprehension, writing, mathematics, science, social studies, and career and technology education.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• Administer Texas Primary Reading Inventory and/or Tejas LEE to all Kindergarten, First, and Second
Grade students and monitor students’ progress for an immediate reading intervention plan.
• Implement Student Success Initiative in all elementary campuses.
• Develop and exercise an accelerated intervention plan for all those students at-risk of failing.
• Analyze assessment data including TAKS and identify student instructional needs after each benchmark
assessment.
• Increase student achievement in 3 rd grade Reading TAKS by 25% points.
• Increase student achievement in TPRI/Tejas LEE by 10% points.
• Increase the number of special education students taking the TAKS by 15%.
• Increase student achievement in TAKS/SDAA by 10 % points
• Increase student achievement taking college entrance exams by 10% of current status
• Allow teachers to participate in district decision- making.
• Mentor and coach teachers in effective teaching strategies.
• Teacher Trainers assist on Tuesday/Thursday extended day program.
• Utilize technology on a daily basis to provide students with a more technological approach to learning; in
the implementation of TEA lesson plans; to support and advance the teaching to promote the
implementation of a paperless district.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 322,602 82% $ 322,534 80.6% $ 344,819 78.9%
6200 Contracted Svcs. 32,386 8.2% 24,302 6.1% 33,888 7.8%
6300 Supplies & Materials 16,988 4.3% 37,043 9.3% 29,541 6.8%
6400 Other Op. Expenses 13,205 3.3% 11,500 2.9% 16,269 3.7%
6600 Capital Outlay 10,283 2.6% 5,000 1.2% 12,500 2.9%
Total $ 395,465 100% $ 400,379 100% $ 437,017 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Elem. Instruction - Administrative Assistant 1.00 1.00 1.00
Trainers 2.00 2.00 3.00
Curr. & Inst. - Coordinator for Elem. Reading 0.00 0.00 1.00
Elem./Curriculum Instruction - Secretaries 1.00 1.00 3.00
Total 4.00 4.00 8.00
220

GIFTED & TALENTED
Organization # 836
MISSION
To challenge and enhance services for advanced learners, offer students a variety of curricular options during the
course of the school day and outside of it, offer a continuum of learning experiences that will lead to the
development of professional level products and/or performances and develop global, analytical problem solving
individuals.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• Increase the number of GT/AP certified teachers by 100%
• Assure that all GT/AP students are serviced 100% of the time in comprehensive, structured, sequenced, and
appropriately challenging methods in all core content areas as well as in leadership, and creativity skills
• Assist the teacher in developing options that meet the needs of advanced learners outside the school day, i.e.
TAGT camps 40% of the time
• Assist district administrators, counselors, and teachers in actively facilitating accelerated options 90% of the
time
• Provide coordination of program services via a person(s) who has an endorsement or advanced degree in
gifted/talented education 100% of the time
• Assure that staff of the program for gifted/talented students and all other students are involved in planning
and conducting the training 50% of the time
• Provide a trainer of trainers model staff development to LISD teachers to enhance effective instructional
practices such as Kaplan’s Instructional Model, Kagan’s Learning Structures, Understanding By Design and
Lynn Erickson’s Structure of Knowledge 95% of the time
• Ensure that all schools comply annually with GT/AP state mandated standards that support GT/AP
education by having 100% of GT/AP teachers that service the GT population receive a 30 hour certificate
and/or GT college endorsement. In addition, all GT certified endorsed teachers must attend a GT 6 hour
staff development annual update
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 9,844 100% $ 66,780 76.0% $ 98,413 77.8%
6200 Contracted Svcs. - 0.0% 2,000 2.3% 2,400 1.9%
6300 Supplies & Materials - 0.0% 2,200 2.5% 4,200 3.3%
6400 Other Op. Expenses - 0.0% 16,900 19.2% 21,500 17.0%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 9,844 100% $ 87,880 100% $ 126,513 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
GT/AP Coordinator 0.00 1.00 1.00
GT - Secretary 0.00 1.00 1.00
Total 0.00 2.00 2.00
221

CAREER & TECHNOLOGY
Organization # 838
MISSION
To develop a highly skilled and educated work force to compete successfully in the 21 st Century global
economy. The Laredo Independent School District will create and sustain career and technical education
programs that focus on basic skills required by business, industry, and labor. This will ensure that our students
participate effectively in the workplace and be competitive in today’s job market.
GOALS
• Student Learners: meet the need of our students for a world-class education and training, ensuring that all
learners acquire the knowledge and skill necessary for success in the workplace and society.
• Business, industry, and labor: meet the need of business, industry, and labor for an educated and skilled
global competitive work force.
• Faculty and Staff: meet the professional developments needs of our faculty and staff.
• Communications: meet the need for comprehensive information about labor markets, career and technical
education programs, and employment opportunities.
• Adequate Resources: meet the needs of career and technical education and training providers for adequate
resources to develop an educated and skilled work force.
• Safety: ensure that we provide a safe learning environment for both our students and teachers.
OBJECTIVES
• Plan job and financial aid fairs, career days and job skill fairs and solidify support from the business
community, military, higher education and supporting agencies by setting up joint ventures.
• Increase the number of articulated courses in the local demand occupations.
• Provide for professional development of faculty and staff addressing standard based instruction and
technology.
• Develop business/industry/labor collaboration and partnerships.
• Advise students of the technical and academic competencies required in the workplace.
• Collaborate with business and industry on skills needed for the work force.
• Broaden the scope of Career and Technology Education in the demand occupations.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 101,689 65.8% $ 107,629 60.9% $ 112,144 61.8%
6200 Contracted Svcs. 17,344 11.2% 28,772 16.3% 29,812 16.4%
6300 Supplies & Materials 9,409 6.1% 8,013 4.5% 5,263 2.9%
6400 Other Op. Expenses 658 0.4% 2,200 1.2% 2,800 1.5%
6600 Capital Outlay 25,338 16.4% 30,000 17.0% 31,350 17.3%
Total $ 154,437 100% $ 176,614 100% $ 181,369 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Career/Applied Technology - Director 1.00 1.00 1.00
Career/Applied Technology - Secretary 1.00 1.00 1.00
Total 2.00 2.00 2.00
222

ADMINISTRATION
Organization # 839
MISSION
“Dedicated to Excellence in Student Achievement!” is more than a mission for the division of administration at
the Laredo Independent School District. By putting “kids at the top of the priority list”.
GOALS
• To establish and maintain an organizational climate that respects the dignity and worth of all people.
• To establish and maintain an environment within the district which maximizes safety for all students,
employees and visitors.
• To implement effective human resources practices that will result in high morale, fair employment of
personnel and improved employee relations, retention and recruitment.
• To implement and monitor appropriate accountability measures to protect the resources of the district
including, but not limited to money, materials, supplies, and equipment.
OBJECTIVES
• To build cohesiveness and consistency within our learning community by ensuring that decisions and
actions made by all members of the school community will be respectful and reflective of our district
beliefs.
• To establish small groups of specifically selected and trained individuals who collectively have the
knowledge, skills and sensitivity to act as crisis management specialists.
• Enhance job satisfaction through recognition, clear communication and career development.
• Monitor the use of campus budgets.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 220,641 74.3% $ 285,933 79.8% $ 387,082 84.4%
6200 Contracted Svcs. 9,635 3.2% 5,100 1.4% 6,476 1.4%
6300 Supplies & Materials 13,762 4.6% 16,669 4.7% 27,169 5.9%
6400 Other Op. Expenses 20,181 6.8% 25,000 7.0% 27,000 5.9%
6600 Capital Outlay 32,785 11.0% 25,500 7.1% 11,000 2.4%
Total $ 297,003 100% $ 358,202 100% $ 458,727 100%
PERSONNEL ALLOCATIONS
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Administration - Administrative Assistant 1.00 1.00 1.00
Administration - Directors for Elem/Sec Adm. 0.00 2.00 2.00
District Coord. - Library/Media Services 0.00 0.00 1.00
Administration - Secretary 2.00 2.00 3.00
Total 3.00 5.00 7.00
223

ASSESSMENT
Organization # 840
MISSION
The mission of Laredo Independent School District, as an educational partner in the city of Laredo, is to educate
our students by providing a relevant and challenging curriculum through innovative programs and effective use
of all resources in a safe and nurturing environment.
To promote higher standards for all students.
GOALS
OBJECTIVES
• All LISD instructional leaders will participate in the TEKS for Leaders training.
• All teachers will have a minimum of 12 hours of training in standard-based practices.
• All science and mathematics teachers will have a minimum of 60 hours of training in standards-based
practices.
• All instructional professional development will include standards-based approaches.
• Principal meetings will reflect standards-based research and practices.
• DEIC and CEIC members will receive training in standards-based and policy reform.
• All Pre AP/AP teachers will receive training in AP curriculum.
• Performance-based science and mathematics assessments will be administered in grades 3, 6, and 9.
• All students who enroll and pass advanced placement classes will be expected to take the advance
placement test.
• Rubrics will be developed for standard-based assessment.
• Curriculum will include content and performance standards and achievement criteria for all core classes.
• Grade level chairpersons and master teachers will participate in teaming sessions by core areas and grade
levels.
• Statistical analysis will be generated to review student data.
• The Department of Testing and Instructional Program Evaluation will conduct an analysis the ACT/SAT.
• New initiatives considered for implementation will be researched-based and will included an evaluation
component.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 176,731 72.2% $ 154,765 65.4% $ 232,875 74.0%
6200 Contracted Svcs. 9,630 3.9% 7,468 3.2% 7,169 2.3%
6300 Supplies & Materials 51,423 21.0% 64,515 27.2% 65,500 20.8%
6400 Other Op. Expenses 4,896 2.0% 6,525 2.8% 7,000 2.2%
6600 Capital Outlay 2,239 0.9% 3,500 1.5% 2,000 0.6%
Total $ 244,919 100% $ 236,773 100% $ 314,544 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Dept. of Assessment - Adm. Officer 1.00 1.00 1.00
Dept. of Assessment - Director 0.50 1.00 1.00
Dept. of Assessment - Data Specialist 1.00 1.00 1.00
Dept. of Assessment - Secretary 0.00 1.00 1.00
Total 2.50 4.00 4.00
224

READING PROGRAM
Organization # 842
MISSION
The Laredo Independent School District and the Department of Curriculum and Instruction recognize the
importance of providing excellent instruction to all students in order to meet the high standards that the state has
set forth. The Department of Curriculum and Instruction will initiate a district-wide plan to address the reading
needs of all students in the district. The result is a reading program that helps classroom teachers assess current
reading practices, identify areas of improvement and assists to implement strategies that will improve reading
performance.
GOALS
• Increasing the number of students performing at or above regional and state reading TAKS.
• Providing diversified learning opportunities for all students that will increase their reading achievement.
• Providing a comprehensive professional development program that enables educators to differentiate,
implement, manage, and assess TEKS-based instruction to meet the individual needs of all students.
OBJECTIVES
• Analyze available data together with campus administrators and teachers in order to identify student needs
and establish individualized student intervention plans.
• Provide targeted professional development and/or modeling and coaching for administrators and teachers on
the effective implementation of reading strategies as presented in the reading academies and in district-wide
programs.
• Provide and monitor scientifically research based strategies, cognitive approaches and specialized reading
intervention programs.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ -
$ -
$ 102,445 91.1%
6200 Contracted Svcs. -
-
- 0.0%
6300 Supplies & Materials -
-
10,000 8.9%
6400 Other Op. Expenses -
-
- 0.0%
6600 Capital Outlay -
-
- 0.0%
Total $ - 0% $ - 0% $ 112,445 100%
PERSONNEL ALLOCATIONS
For fiscal year 2004-2005, two positions have been budgeted for this department; an Elementary
Reading Coordinator and a Secondary Reading Coordinator.
225

DYSLEXIA - SECTION 504
Organization # 844
MISSION
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global community,
is to develop and educate our students by providing a relevant and challenging curriculum through innovative
programs and effective use of resources in a safe and nurturing environment.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To ensure that CEIC’s and principals monitor student performance indicators for all students and special
populations as their campus improvement plans are annually updated.
• To ensure that all school campuses are ADA compliant so that there is accessibility to all students regardless
of their limitations.
• To provide guidance, support services and assistance to all campuses to ensure compliance with federal and
state mandates so that the needs of all students who may qualify under Dyslexia or Section 504 are met.
• To provide interventions and modifications for students who are eligible for Section 504, so that they may
attain an opportunity equal to that of their non-disabled students in an educational setting.
• To generate information lists for the identified dyslexic and section 504 student population through the
district’s Information Technology System.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 100,725 95.7% $ 112,675 96.2% $ 104,157 80.4%
6200 Contracted Svcs. 973 0.9% 2,000 1.7% 7,000 5.4%
6300 Supplies & Materials 1,416 1.3% 1,198 1.0% 11,078 8.5%
6400 Other Op. Expenses 920 0.9% 1,200 1.0% 7,000 5.4%
6600 Capital Outlay 1,240 1.2% - 0.0% 350 0.3%
Total $ 105,273 100% $ 117,073 100% $ 129,585 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Section 504 - Coordinator 1.00 1.00 1.00
Section 504 - Secretary 1.00 1.00 1.00
Total 2.00 2.00 2.00
226

UNIVERSITY INTERSCHOLASTIC LEAGUE
Organization # 845
MISSION
The Mission of Laredo ISD, as an educational partner with the City of Laredo and the Global community, is to
develop and educate our students by providing a relevant and challenging curriculum through innovative
programs and effective use of resources in a safe and nurturing environment.
GOALS
• To establish and maintain an organizational climate that respects the dignity and worth of all people.
• To establish and maintain an environment within the district which maximizes safety for all students,
employees and visitors.
• To implement effective human resources practices that will result in high morale, fair employment of
personnel and improved employee relations, retention and recruitment.
• To implement and monitor appropriate accountability measures to protect the resources of the district
including, but no limited to money, materials, supplies, and equipment.
OBJECTIVES
• To build cohesiveness and consistency within our learning community by ensuring that decisions and
actions made by all members of the school community will be respectful and reflective of our district
beliefs.
• To establish small groups of specifically selected and trained individuals who collectively have the
knowledge, skills and sensitivity to act as crisis, management specialists.
• Enhance job satisfaction through recognition, clear communication and career development.
• Monitor the use of campus budget.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 561 10.9% $ 50 1.0% $ 650 13.1%
6200 Contracted Svcs. - 0.0% - 0.0% - 0.0%
6300 Supplies & Materials 48 0.9% 1,500 30.3% 1,500 30.3%
6400 Other Op. Expenses 4,531 88.2% 3,400 68.7% 2,800 56.6%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 5,139 100% $ 4,950 100% $ 4,950 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
227

CRIME STOPPERS
Organization # 873
MISSION
Laredo I.S.D. Campus Crime Stoppers seeks to reduce the crime rate on campuses by providing Hotline
numbers at each secondary campus where students can call in a tip, remain anonymous, and receive a reward
without fear of retaliation.
GOALS
To establish and maintain an environment within the district which maximizes safety of students, employees and
visitors, while maintaining an organizational climate that respects the dignity and worth of people.
OBJECTIVES
To increase the total number of tips received and rewards paid at the secondary schools by ten percent, while
actively seeking an increase in tips relating to vandalism, drugs, gang fights and weapons.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ - 0.0% $ - 0.0% $ - 0.0%
6200 Contracted Svcs. 361 4.7% 430 2.5% 60 0.4%
6300 Supplies & Materials 6,512 85.4% 5,000 29.4% - 0.0%
6400 Other Op. Expenses 750 9.8% 11,570 68.1% 16,720 99.6%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 7,623 100% $ 17,000 100% $ 16,780 100%
This department does not pay for any FTEs.
PERSONNEL ALLOCATIONS
228

GUIDANCE & COUNSELING
Organization # 874
MISSION
The Laredo Independent School District’s Comprehensive Guidance Program will assist each student in his/her
educational, emotional, social, and physical development and is an integral part of the total educational program.
It will provide a systematic, planned approach for helping all students acquire and apply basic life skills.
GOALS
To help all students to be able to fulfill their academic potential through, development of a positive self-image
and a sense of responsibility towards self and others; acquisition of communication, decision-making and
problem solving skills; an awareness of the relationship between education and career and/or job opportunities;
and an awareness of their potential and limitations to set realistic goals to be successful in life.
OBJECTIVES
• Increase the graduation rate to 81.5 % and the number of graduates under the Recommended and
Distinguished Achievement Programs to 95.1%
• Increase the number of students taking and earning credit for Advanced Placement classes by 20%.
• Reduce the retention rates to 4.7%.
• Increase student enrollment in Career and Applied Technology Education by 8%.
• Maintain student enrollment in Gifted and Talented Education at 8%.
• Decrease student enrollment in Special Education to 12.60%.
• Maintain the attendance rate above 95% and the dropout rate below 2%.
• Promote safe and drug free practices at all campuses 100%.
• Implement a Character Education Program at all campuses 100%.
• Will support Comprehensive Drug Use and Violence Prevention programs.
• Will promote analysis of student career choices and college education.
• Increase the amount of scholarships money awarded to students in the district by 3%.
• Increase the percentage of students who enroll in concurrent enrollment by 5%.
• Improve the use and integration of technology and the scholarship/college website into the curriculum.
• Increase college and scholarship awareness by using College for Texans activities by 100%.
• Promote FAFSA (Free Application for Federal Student Aid) application workshops and training.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 193,789 95.8% $ 197,077 93.6% $ 121,380 88.5%
6200 Contracted Svcs. 2,053 1.0% 2,339 1.1% 3,605 2.6%
6300 Supplies & Materials 3,184 1.6% 4,189 2.0% 4,189 3.1%
6400 Other Op. Expenses 3,159 1.6% 7,007 3.3% 8,007 5.8%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 202,185 100% $ 210,612 100% $ 137,181 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Guidance/Counseling - Director 0.00 0.00 1.00
Guidance/Counseling - Coordinator 0.00 1.00 0.00
Guidance/Counseling - Secretary 0.00 1.00 2.00
Total 0.00 2.00 3.00
229

HEALTH SERVICES
Organization # 876
MISSION
Our mission is to provide the optimal learning environment for students by offering holistic, compassionate, and
nonjudgmental health services to students, families, faculty, and staff of the Laredo Independent School District.
We will carry out our mission through care of the ill and injured as well as through health promotion activities
including health education, screenings, and medical referrals. In so doing, it is our belief that we will improve
each student’s school attendance and maximize each student’s ability to learn and to become productive,
contributing citizens of our community.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• School nurses and nurse aides will access immunization database through TSIS clinic site.
• School nurses and nurse aides will input/access health screening results through TSIS database.
• Health Services Staff will receive continuing education related to school health issues.
• Nurses will conduct CPR training for at least 12 staff members at their home campus.
• Health Services Staff will be easily identified as trained medical personnel.
• School Health Services will work cooperatively with School Health Advisory Committee.
• Medical equipment and furniture will be replaced on a regular basis.
• Student health records will be kept in a secure location.
• Health program protocols will meet standards established by National Association of School Nurses.
• School nurses will follow all policies related to school health services.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 76,470 68.4% $ 89,928 66.6% $ 150,632 78.8%
6200 Contracted Svcs. 12,931 11.6% 28,392 21.0% 27,472 14.4%
6300 Supplies & Materials 13,963 12.5% 13,798 10.2% 10,000 5.2%
6400 Other Op. Expenses 200 0.2% 3,000 2.2% 3,000 1.6%
6600 Capital Outlay 8,266 7.4% - 0.0% - 0.0%
Total $ 111,829 100% $ 135,118 100% $ 191,104 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Health Services Coordinator 0.50 0.50 0.50
Health Services - Nurse 0.00 1.00 1.00
Health Services - Data Specialist 0.00 0.00 1.00
Health Services - Secretary/Clerk 1.00 2.00 1.00
Total 1.50 3.50 3.50
230

PUPIL TRANSPORTATION
Organization # 877
MISSION
To provide sound transportation practices in order to maximize all available resources and to effectively utilize
these resources in a collaborative, learner-centered, performance-based and data-driven manner so that the
district can provide an environment that is safe and conducive to teaching and learning.
GOALS
• To support the Superintendent’s Priority Goals by establishing objectives below.
• Focus all transportation activities on the safety of district students, employees and property as being
paramount and in full support of the district’s overall goals for students’ performance.
• Managing effectively the district’s transportation safety, loss control, and safe environmental programs.
OBJECTIVES
• Establish a “customer service” relationship atmosphere program.
• Assist in the reduction of the number of cost of workers’ compensation claims.
• Timely prepare and submit required reports.
• Develop and implement a staff development program to improve departmental knowledge
• Effectively manage the department to enhance efficiency and streamline operations.
• Remain current on all changes to laws and department guidelines.
• Develop and implement departmental loss control programs and trainings to minimize losses.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 1,975,803 79.4% $ 2,255,343 77.6% $ 3,177,196 93.4%
6200 Contracted Svcs. 90,482 3.6% 92,727 3.2% 131,121 3.9%
6300 Supplies & Materials 188,160 7.6% 164,240 5.6% 169,751 5.0%
6400 Other Op. Expenses (328,664) -13.2% (207,073) -7.1% (202,789) -6.0%
6600 Capital Outlay 562,925 22.6% 602,246 20.7% 127,570 3.7%
Total $ 2,488,707 100% $ 2,907,483 100% $ 3,402,849 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Transportation Department - Director 1.00 1.00 1.00
Bus Drivers 65.00 70.00 73.00
Mechanics 5.00 5.00 6.00
Supervisors/Safety Monitors 6.00 5.00 6.00
Secretaries/Clerks/Dispatchers 7.00 8.00 8.00
Bus Aides 35.00 52.00 64.00
Substitute Bus Drivers/Aides 14.00 20.00 20.00
Other Staff 2.00 2.00 2.00
Total 135.00 163.00 180.00
231

ATHLETICS
Organization # 878
MISSION
The mission of the Laredo ISD Department of Athletics, as an educational partner with the City of Laredo and
the large global community, is to prepare our high school student athletes to compete at the highest level by
providing numerous developmental experiences in athletics which are to set to begin in the elementary schools.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• The Athletic Department will implement software to increase efficiency, communication and District-wide
organization of the Athletic Department.
• Coaches and athletes will participate in a minimum of two nutrition seminars in order to develop better
conditioning patterns.
• The number of student-athletes taking the ACT-SAT will increase through the organization of study
sessions during the off-season athletic class in order to increase student athlete recruitment by Colleges and
Universities.
• The department of athletics will address the elementary at-risk student by increasing opportunities for
elementary students to participate in extra-curricular athletic activities.
• The athletic administration will monitor the development of new coaches by assigning “mentor” coaches in
order increase retention of employees at the campus level.
• The athletic department will provide input for areas of new construction in regards to athletic facilities
during the planning and construction phase.
• All head coaches will utilize the SAGE program in order to purchase items for athletic inventory.
• The department of athletics will establish procedures to maintain proper safeguarding of inventory during
the transition phase of coaching assignments.
• The working schedules of coaches will be developed with flexibility for all staff who enroll in graduate
courses.
• The department of athletics will purchase statistical software in order to provide accurate performance
assessment of athletes.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 381,246 67.6% $ 386,459 71.4% $ 445,682 84.0%
6200 Contracted Svcs. 28,847 5.1% 40,761 7.5% 28,601 5.4%
6300 Supplies & Materials 20,557 3.6% 37,778 7.0% 7,381 1.4%
6400 Other Op. Expenses 44,250 7.8% 41,150 7.6% 36,950 7.0%
6600 Capital Outlay 88,985 15.8% 35,000 6.5% 12,000 2.3%
Total $ 563,885 100% $ 541,148 100% $ 530,614 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Athletics Dept. - Director 0.00 1.00 1.00
Athletics Dept. - Asst. Director 0.00 0.00 1.00
Athletics Dept. - Secretary 0.00 1.00 1.00
Athletics Dept. - Bookkeeper 1.00 1.00 1.00
Athletics Dept. - Grounskeepers 7.00 7.00 9.00
Total 8.00 10.00 13.00
232

SPECIAL EDUCATION
Organization # 879
MISSION
The mission of Laredo ISD, as an educational partner with the City of Laredo and the larger global community,
is to develop and educate our students by providing a relevant and challenging curriculum through innovative
programs and effective use of resources in a safe and nurturing environment.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
Referral Rate/identification
• Identify specific areas leading to inappropriate special education referrals
• Develop training modules to address deficit areas
• Provide staff development on Learning Styles
• Ensure that all assessment personnel (educational and related services) have appropriate training,
knowledge, skills, and materials to provide diagnostic evaluations and to determine educational need
for related services
Instruction
• Identify instructional deficits in special education
• Promote research based procedures
• Develop appropriate Individual Education Plans
• Provide staff development on TEKS; Data Collection & Analysis
• Use TAKS/SDAA/LDAA results to evaluate student’s rate of progress
Placement
• Ensure that ARD committees consider the general education setting first (with supports and/or services)
in making placement decisions for students with disabilities allowing them to remain in the least
restrictive environment to the maximum extent possible
Curriculum
• Align Individual Education Plans to Texas Essential Knowledge and Skills
• Provide staff development and support to assist campus teachers and administrators in effective
instruction and management practices
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 364,513 75.7% $ 709,638 86.1% $ 1,127,449 90.7%
6200 Contracted Svcs. 68,882 14.3% 68,650 8.3% 69,869 5.6%
6300 Supplies & Materials 11,268 2.3% 17,000 2.1% 30,581 2.5%
6400 Other Op. Expenses 267 0.1% 6,200 0.8% 15,302 1.2%
6600 Capital Outlay 36,326 7.5% 23,000 2.8% - 0.0%
Total $ 481,255 100% $ 824,488 100% $ 1,243,201 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Special Ed. - Director 2.00 2.00 1.00
Special Ed. - Supervisors/Coordinators 1.00 8.00 9.00
Special Ed. - Occupational Therapist 1.00 1.00 1.00
Special Ed. - Diagnostician 2.00 0.10 0.20
Special Ed. - Sociologist 0.00 1.00 1.00
Special Ed. - Pathologist Specialist 2.00 0.00 0.05
Secretaries/Clerks/Bookkeepers 12.00 12.00 14.00
Total 20.00 24.10 26.25
233

LIBRARY SERVICES
Organization # 881
MISSION
The mission of The Laredo Independent School District Library is to function as an integral part of the total
educational program. The libraries serve students, faculty, administration, and staff of L.I.S.D. Librarians work
in partnership with the academic departments to enhance the learning experience outside the classroom by
providing and maintaining a learning environment where materials in all formats and people are brought
together to foster the development of independent learning skills.
GOALS
• To improve our libraries by meeting or exceeding state standards for recognized status, which include
staffing patterns, library collection ratio, the use of technology, and up to date library collections.
• To encourage each student to achieve his/her full potential
• To influence each student to become literate life-long learners so that they may become active and involved
citizens
• To help students grow in techniques for acquiring information, knowledge and skills conducive to life-long
learning
• To provide instruction and guidance in the use of research materials
• To provide guidance in the appropriate use of the Internet in an academic setting
• To provide a wide selection of leisure reading and to encourage students to become independent readers
• To provide an active and stimulating atmosphere for information users
OBJECTIVES
• L.I.S.D. libraries will systematically update the library collections annually to meet state recognized status
in accordance with student ratio and campus quota.
• L.I.S.D. libraries will implement flexible scheduling to maximize library accessibility to students
• L.I.S.D. will provide library personnel with specialized Professional Development and Training
• L.I.S.D. will adhere to the library recognized state standards for recommended staffing and facilities at
district and campus levels
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 24,588 100% $ 26,561 100% $ 111,253 78.8%
6200 Contracted Svcs. 0.0% 0.0% 0.0%
6300 Supplies & Materials 0.0% 0.0% 30,000 21.2%
6400 Other Op. Expenses 0.0% 0.0% 0.0%
6600 Capital Outlay 0.0% 0.0% 0.0%
Total $ 24,588 100% $ 26,561 100% $ 141,253 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Library Services Director 0.00 0.00 1.00
Library Services Coordinator 0.00 1.00 0.00
Resource Library - Clerk 1.00 1.00 1.00
Total 1.00 2.00 2.00
234

PRINTING/CREATIVE SERVICES
Organization # 882
MISSION
The mission of the Laredo Independent School District Printing/Creative Services Department is to promote the
district’s programs and initiatives by producing quality printed and commercial materials.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
During the school year continue to enhance the communication process by producing high quality printed and
commercial materials. These materials are provided by utilizing the following services:
• A Multi-graphics quick copying system
• Offset Duplicators
• A two-color press system
• A color copier for low quantity copies
• A twin tower collating – stapling and folding system
• Quality desktop publishing/design layouts
The above mentioned allow for the production of assorted materials to be distributed to LISD’s 30 campuses,
magnet school, and departments.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 359,982 78.6% $ 386,922 81.6% $ 402,003 81.8%
6200 Contracted Svcs. 59,877 13.1% 54,870 11.6% 58,246 11.9%
6300 Supplies & Materials 36,422 8.0% 29,935 6.3% 28,831 5.9%
6400 Other Op. Expenses 1,736 0.4% 2,272 0.5% 2,272 0.5%
6600 Capital Outlay 0.0% 0.0% 0.0%
Total $ 458,016 100% $ 473,999 100% $ 491,352 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Printing/Creative Svcs. - Supervisor 1.00 1.00 0.00
Printing/Creative Svcs. - Graphic Artists 3.00 3.00 3.00
Printing/Creative Svcs. - Printer 8.00 8.00 8.00
Printing/Creative Svcs. - Secretary 1.00 1.00 1.00
Total 13.00 13.00 12.00
235

INSTRUCTIONAL TELEVISION
Organization # 883
MISSION
Instructional Television, in conjunction with the district’s Office of Communications, responds to a plan, both
developmental and operational designed and structured to achieve the fullest realization of the Laredo
Independent School District’s goals and objectives through integration of televised educational programming
into the district’s instructional curriculum and to meet administrative and communication needs, as required.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• To support, reinforce, and enhance the instructional process by developing instructional programming by
our department’s studio teachers and technical staff.
• To enhance district-wide communication by utilizing in-house television production to better communicate
with parents and community.
• To design, develop and field test objectives in the form of instructional scripts, written and produced by ITV
studio teachers and ITV technical staff.
• To offer students at the elementary level an opportunity to learn from carefully produced or selected
televised materials which are locally produced to reinforce and supplement the instructional needs of LISD
students.
• To distribute an ITV brochure which includes our educational programming, staff, and services we provide.
• To enhance instruction through coverage and especially prepared videos for staff development.
• To increase the number of public service announcements promoting LISD programs, and initiatives.
• To promote partnerships with local businesses highlighting their community involvement.
• To highlight all district principals and campuses by the taping and airing of special campus segments.
• To keep the public aware of school construction progress through video updates.
• To offer secondary students “How-to” segments on reviewing for the SAT/ACT, applying for financial aid,
and, and preparing for a job interview.
• To continue developing a “test taking segment” for students with before, during, and after tips for a test.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 281,096 89.6% $ 279,538 89.4% $ 326,468 90.1%
6200 Contracted Svcs. 5,668 1.8% 5,033 1.6% 5,302 1.5%
6300 Supplies & Materials 2,956 0.9% 1,076 0.3% 1,866 0.5%
6400 Other Op. Expenses 1,419 0.5% 270 0.1% 759 0.2%
6600 Capital Outlay 22,596 7.2% 26,755 8.6% 28,058 7.7%
Total $ 313,736 100% $ 312,672 100% $ 362,453 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
I.T.V. Technical Director 0.00 1.00 1.00
I.T.V. Teacher 1.00 1.00 2.00
I.T.V. Technicians 1.00 4.00 5.00
I.T.V. Clerk/Secretary 2.00 2.00 2.00
Total 4.00 8.00 10.00
236

POSTAL SERVICES
Organization # 885
MISSION
To provide the District with optimal services with regards to postal needs. Postal Services allow the District to
maintain communication with key internal and external groups via the United States Postal Service.
GOALS
To provide the school district with the efficient delivery of internal and external mail.
OBJECTIVES
To provide efficient mail services throughout the school year, including Summer School programming.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 35,750 35.7% $ 25,823 31.7% $ 20,756 27.1%
6200 Contracted Svcs. 9,687 9.7% 6,900 8.5% 53 0.1%
6300 Supplies & Materials 54,414 54.4% 48,300 59.2% 50,661 66.2%
6400 Other Op. Expenses 150 0.1% 561 0.7% 5,000 6.5%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 100,001 100% $ 81,584 100% $ 76,470 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Mailroom - Clerks 2.00 1.00 1.00
Total 2.00 1.00 1.00
237

INFORMATION TECHNOLOGY
Organization # 934
MISSION
The Office of Information Technology's mission is to support core instructional and business needs of the
District through the development, implementation, day to day use, and support of new technologies and
information systems; to provide the integrated exchange of data with internal and external stakeholders; to
identify emerging technologies and trends to improve student learning, employee productivity and reduce
operating costs; to advise management of IT best practices; and to deliver timely and accurate services to all
internal and external stakeholders in a professional and courteous manner.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• Establish standards for all district computer hardware, networking hardware, infrastructure design and
administrative software.
• Achieve a 24-hour response time on work orders and programs depending on human resources.
• Achieve a 98% network uptime at the central core.
• Provide specification for Instructional and administrative computer hardware.
• Assist all Administrative and Instructional Departments in the implementation of software and hardware.
• Provide technical expertise to the Instructional Division in the writing of grants.
• Provide PEIMS reports to monitor dropout rates as needed.
• Install and implement any software programs that are recommended by the Division of Instruction.
• Update the LISD web page with information on all Administrative Departments and assist campuses with
the proper links to the main district web page.
• Implement workflow software that will enhance and reduce the paper flow of the departments.
• Conduct an annual review of systems to document system procedures and/or software enhancements and
changes.
• Evaluate administrative software system and recommend new systems based on departmental needs.
• Prepare the annual calendar for PEIMS in coordination with the Chief Financial Officers Office.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 1,334,634 67.2% $ 1,869,112 73.7% $ 1,921,814 68.1%
6200 Contracted Svcs. 478,907 24.1% 519,187 20.5% 579,204 20.5%
6300 Supplies & Materials 45,592 2.3% 58,001 2.3% 57,001 2.0%
6400 Other Op. Expenses 43,166 2.2% 18,848 0.7% 24,055 0.9%
6600 Capital Outlay 83,472 4.2% 70,200 2.8% 238,190 8.4%
Total $ 1,985,770 100% $ 2,535,348 100% $ 2,820,264 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Chief Technology Officer 1.00 1.00 1.00
I.T. Coordinators/Officers 3.00 3.00 3.00
I.T. Specialists (i.e. Network Security, Web Service, etc.) 2.50 3.00 3.00
I.T. Network Administrator / Webmaster 2.00 2.00 3.00
I.T. Systems Analysts / Database Analysts 2.00 3.00 3.00
I.T. Programmers / Program Analysts 6.50 6.50 6.50
I.T. PC H/S Specialists 13.00 14.00 14.00
I.T. Network Technicians 4.00 4.00 4.00
I.T. Specialists (other) 2.00 2.00 2.00
I.T. Clerks/Receptionists/Secretaries 3.00 3.00 3.00
Total 39.00 41.50 42.50
238

DIVISION OF OPERATIONS
Organization # 936
MISSION
To be a catalyst for services that enhance and provide favorable conditions for students. To work collaboratively
so that the nutrition necessary for students to perform optimally in the classroom is provided and that the
transportation needs of students are addressed. The Construction Department and Division of Operations will
coordinate so as to optimize the human and financial resources of the district.
GOALS
To support the Superintendent’s Priority Goals by establishing the following objectives:
OBJECTIVES
• The number of grievances within the support services department will be “0”.
• The number of employee accidents will be reduced by 10%.
• The number of accidents involving visitors to Support Services facilities (transportation, food service,
printing, division of operations, and construction) will be “0”.
• The Printing Department will work with the CATE program to promote meaningful skills development.
• The CNP will work with the VAC – Special Education program to promote meaningful skills development.
• Support services will have high employee retention. Each year the turnover rate will be lower than the
previous year.
• Construction will be on schedule and on budget as approved by the Board of Directors.
• Issues relative to construction and maintenance will be resolved in a timely manner.
• A structured monitoring process for contracts and services will be implemented.
• Employees will have the skills to qualify for promotions within LISD when openings arise.
• Work orders will be processed on-line.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 2,122,511 70.2% $ 2,685,456 73.7% $ 3,270,655 78.1%
6200 Contracted Svcs. 419,174 13.9% 303,257 8.3% 476,931 11.4%
6300 Supplies & Materials 387,086 12.8% 530,618 14.6% 404,606 9.7%
6400 Other Op. Expenses 6,123 0.2% 9,653 0.3% 7,000 0.2%
6600 Capital Outlay 87,943 2.9% 112,600 3.1% 28,518 0.7%
Total $ 3,022,838 100% $ 3,641,584 100% $ 4,187,710 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Director / Assistant Director 1.00 3.00 2.00
Supervisors/Quadrant Officers 2.00 3.00 3.00
Clerks/Secretaries/Receptionists 17.00 19.00 20.00
Manual Trades Supervisors/Managers 2.00 2.00 3.00
Manual Trades Crew 68.00 93.00 89.00
Total 90.00 120.00 117.00
239

SUPPORT SERVICES
Organization # 937
MISSION
It is the mission of the Plant Facilities and Support Services Department to see that all departments/campuses of
LISD are kept at the highest level of operation. The Support Services Department will make sure that all district
concerns are addressed efficiently and to the best of their ability.
GOALS
The vision of the Plant Facilities and Support Services Department is to ensure that all students, staff, and
visitors of LISD are provided with a safe environment in which both staff and students can enhance their
personal skills and abilities. The Plant Facilities and Support Services will stay abreast on all new technological
advancements that may impact LISD in a positive manner.
OBJECTIVES
• To provide safer and healthier ways of working, thus ensuring appropriate environmental and health
conditions for all students, staff, and guests of LISD.
• To ensure that all food served at our schools meets the Nutrient Standard Menu Guidelines and is safe,
temperature appropriate, aesthetically appealing, and served in the appropriate quantities and containers.
• To construct state-of-the-art learning facilities that will enable students to receive a formative education that
will aspire and prepare them to succeed in life.
• To provide the best printing and graphics services, and at the same time, meet all deadlines as stipulated in
each job order.
• To establish and maintain a transportation program that focuses on fiscal management practices in order to
maintain the district’s compliance with all local, state, and federal safety rules/regulations, which in turn
ensure the safety of our students and staff.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 13,888 85.3% $ - 0.0% $ 203,251 93.1%
6200 Contracted Svcs. - 0.0% - 0.0% 6,150 2.8%
6300 Supplies & Materials 737 4.5% 10,000 66.7% 3,500 1.6%
6400 Other Op. Expenses 1,665 10.2% 5,000 33.3% 5,350 2.5%
6600 Capital Outlay - 0.0% - 0.0% - 0.0%
Total $ 16,290 100% $ 15,000 100% $ 218,251 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Support Services - Executive Director 0.00 1.00 1.00
Support Services - Assistant Director 0.00 1.00 1.00
Support Services - Secretary 1.00 1.00 1.00
Total 1.00 3.00 3.00
240

CONSTRUCTION
Organization # 938
MISSION
To plan, design, and construct state-of-the-art educational facilities for Laredo ISD that not only provides “…a
safe and nurturing environment”, but also are conducive for learning and stimulating the students’ interest and
creativity.
GOALS
To implement and administer to successful completion of LISD’s “Building a World of Opportunities” Capital
Improvement Bond Program. Our program will plan, design, and construct educational facilities, which will
facilitate our teachers in providing quality holistic instruction. As a result, the students will receive “worldclass”
formative education that will aspire and prepare them to succeed in life.
OBJECTIVES
The planning, design, and construction of all of LISD’s facilities; whether replacement schools or additions to
existing facilities will be:
• On time – The District’s $175 million Capital Improvement Plan, as adopted by the Board of Trustees, will
be implemented and successfully completed in phases and in a sequential ending on or before December
2006.
• On budget – The District educational facilities needs, as approved by the constituents of the LISD and the
Board of Trustees, after extensive studies and projections, will be completed within the allotted construction
budget established for each campus.
• On target – The planning, design, and construction of every facility regardless of the size, nature, or
complexity will comply with all applicable codes, standards, and regulations, such as but not limited to:
o Federal – OSHA (Occupational Safety and Health Administration); American with Disabilities Act.
o State – Texas Department of Health (Texas Asbestos Health Protection Rules); Texas Department of
Licensing and Regulations (Architectural Barriers Act).
o Local – International Building Code with its applicable references and the City of Laredo Building
Department Ordinances.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 461,536 100%
6200 Contracted Svcs. 0.0%
6300 Supplies & Materials 0.0%
6400 Other Op. Expenses 0.0%
6600 Capital Outlay 0.0%
Total $ - 0% $ - 0% $ 461,536 100%
PERSONNEL ALLOCATIONS
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Construction Coordinators 1.00 2.00 3.00
Construction Inspectors 1.00 1.00 1.00
Construction Project Managers 0.00 1.00 2.00
Buyer - Construction 0.00 1.00 1.00
Construction Secretaries/Clerks 2.00 2.00 1.00
Total 4.00 7.00 8.00
241

POLICE
Organization # 943
MISSION
To provide a safe and secure learning environment for all students, staff, and employees of Laredo ISD.
To support the Superintendent’s Priority Goals.
GOALS
OBJECTIVES
• To provide a safe and secure environment for students, staff and the public at large.
• To present to parents, staff, and community on topics such as drugs and gang violence.
• To organize student advisory groups in every campus.
• Ensure that all monies spend are in compliance with federal, state and local policies.
• Ensure that all purchases adhere to local, state, and federal guidelines and procedures.
• Inventory all equipment that is assigned to police department personnel.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 30,917 3.9% $ 97,840 8.6% $ 1,936,822 87.7%
6200 Contracted Svcs. 734,614 91.9% 985,000 86.6% 88,246 4.0%
6300 Supplies & Materials 3,371 0.4% 10,500 0.9% 41,145 1.9%
6400 Other Op. Expenses 2,889 0.4% - 0.0% 91,000 4.1%
6600 Capital Outlay 27,487 3.4% 44,000 3.9% 49,994 2.3%
Total $ 799,277 100% $ 1,137,340 100% $ 2,207,207 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Chief of Police 0.00 1.00 1.00
LISD Police Dept. - Specialist 0.00 0.00 1.00
Police Officers 0.00 9.00 27.00
Security Guards 0.00 0.00 66.00
Secretaries/Clerks 0.00 1.00 1.00
Total 0.00 11.00 96.00
242

CHILD NUTRITION PROGRAM
Organization # 946
MISSION
To support student learning by providing students with quality, nutritious and aesthetically appealing breakfast
and lunch in a safe and nurturing environment, using all available resources at the lowest possible cost while
maintaining a sound financial basis, and to provide nutrition and education information to students, staff, and
parents.
GOALS
• Provide aesthetically appealing foods that meet the Nutrient Standard Menu Guidelines.
• Provide meals to students and staff that are safe and temperature appropriate.
• Implement a nutrition education and promotion plan.
• Implement and monitor appropriate accountability measures to protect the resources of the CNP, which
include but are not limited to money, materials, supplies, and equipment.
OBJECTIVES
• Menus for reimbursable meals will meet federal and state requirements 95% of the time.
• 100% of employees will be current on their Food Handler’s Training by the first day of work.
• A 5% decrease in employee accidents will be achieved by 100% of attendance of employees to all safety
training sessions.
• To train at least two students from the Specialized Education, Home Economics, and Vocational program
students in the Food Services Industry.
• Fresh fruits and vegetables will be planned, ordered, and served at least three times per week.
• Menu Committee and Advisory Board will plan 4-week cycle menu to meet federal and state requirements.
• Food temperature will be within the safe zone for all food served.
• Food Protection Management courses will continue to be offered to employees to meet TEA requirements.
• To provide snacks and special breakfast during TAKS
• A yearly Nutrition Education and Promotion Plan will be implemented with 100% of activities and events
completed.
• Employee absences will decrease by 3%.
GENERAL FUND BUDGETED EXPENDITURES BY MAJOR OBJECT
2002-2003 2003-2004 2004-2005
ACTUAL BUDGET BUDGET
6100 Payroll $ 4,187,615 39.6% $ 4,952,994 43.2% $ 4,947,984 43.8%
6200 Contracted Svcs. 656,513 6.2% 382,665 3.3% 705,090 6.2%
6300 Supplies & Materials 3,603,073 34.1% 3,445,859 30.1% 4,594,426 40.6%
6400 Other Op. Expenses 25,117 0.2% 23,500 0.2% 25,000 0.2%
6500 Debt Service - 0.0% - 0.0% 775,000 6.9%
6600 Capital Outlay 2,102,246 19.9% 2,651,193 23.1% 255,000 2.3%
Total $ 10,574,563 100% $ 11,456,211 100% $ 11,302,500 100%
PERSONNEL ALLOCATIONS
2002-2003 2003-2004 2004-2005
POSITION DESCRIPTION ACTUAL BUDGET BUDGET
Director of Child Nutrition Program 1.00 1.00 1.00
Coordinator/Supervisor 1.00 1.00 2.00
Dietician/Nutritionist 1.00 1.00 2.00
Clerks 14.00 13.00 13.00
Manual Trades Employees 254.00 269.00 288.00
Total 271.00 285.00 306.00
243

244

SUPPLEMENTARY SECTION – TABLE OF CONTENTS
TEA 2004-2005 Summary of Finances .................................................................................................... 245
Analysis of FIRST Rating Elements for the 2004-2005 Annual Budget.................................................. 250
Minimum Required Expense Analysis of the General Operating Fund by Program Intent...................... 251
AEIS Comparison of District Profiles ...................................................................................................... 252
Comparison of Operating Costs of Peer Districts using Refined ADA by Function................................ 255
Resolution Levying a Tax Rate................................................................................................................. 256
Webb County Appraisal District Affidavit ............................................................................................... 257
Webb County Appraisal District Valuation .............................................................................................. 258
Region One School Districts Preliminary CPTD Values.......................................................................... 259
Comparison of Region I School District’s Tax Rates & Tax Levy .......................................................... 260

TEA SUMMARY OF FINANCES
PRELIMINARY 2004-05 ESTIMATE OF STATE AID WORKSHEET
PRELIMINARY 2004-05 ESTIMATE OF STATE AID
This template calculates an estimate of state aid that will be EARNED for the 2004-05
school year based on current understanding of CURRENT LAW.
Cells shaded in blue require data to be entered (even if "0") in order for all the calculations to be completed.
DATA ENTRY SECTION: Once all data are entered, all state aid calculations are made automatically.
2003-04 Refined ADA 22,159.778 2000-01 Health Ins. Expenses 7,153,299
2002-03 Total Tax Collections 21,613,432 2000-01 Full-time Employees 3,286
2002-03 I&S Tax Collections 2,613,432 2000-01 C41 HoldHarm Level 0
2001 Adjusted CPTD Value ("T4") 1,307,351,696 2003-04 Total Employee FTEs 3,475
2001 CPTD Value ("T3") 1,427,429,459
2002-03 WADA 32,737.6400
2002-03 EDA Local Share 192,254
2004-05 STUDENT COUNT DATA: OTHER 2004-05 DATA:
Refined ADA (PreK - 12) 22,000.000 2003 CPTD Value ("T2") 1,424,281,875
Special Education FTEs: Estimated 2003 CPTD Value 0
Homebound (Code 01) 6.027 CPTD Decline Adj (see H29) 1,424,281,875
Hospital Class (Code 02) 0.424 2003 CPTD Adj for Grade 1,424,281,875
Speech Therapy (Code 00) 28.561 04-05 M&O Taxes Collected 20,155,170
Resource Room (Code 41,42) 909.950 04-05 Budgeted I&S Taxes 2,317,334
S/C Mild/Mod/Severe (Code 43,44) 281.531 Highest Grade Taught 12
Off Home Campus (Codes 91-98) 0.000 Square Miles 0
VAC (Code 08) 23.763 Miles From Nearest HS 0
State Schools (Code 30) 0.000 Cost of Education Index 1.16
Nonpublic Contracts 0.000 Transportation Allocation 429,563
Res Care & Treatment (Code 81-89) 5.456 Hold Harmless Add'tl Aid 15,765,093
Full-time Early Childhood (Code 45) 0.000 TSD Students 0.000
Mainstream ADA 389.597 TSB Students 0.000
Career & Technology FTEs 804.739 Total Tax Levy 0
Compensatory Ed Enrollment 20,928.300 Pre-K & K Grant Allotment 2,963,858
FTEs of Pregnant Students 15.511 Reduction for WADA Sold 0
Bilingual ADA 12,714.160 Charge for AP Testing 386
G & T Enrollment 1,100.645 Charge for Comp Ed Projects 296,858
Public Ed Grant Student ADA 0.000 Charge for Spec. Ed. Project 21,893
New Instructional Facility ADA 0.000 District Status - 'Y' if Ch 41 N
Tuition Pd If < 12 Grades 0
04-05 "Old" Bond Payment 13,145,780
2004-05 # Tchr,Lib,Nrs,Cnslr FTEs
2004-05 # Employees Participating in
1,588.000 2004-05 Total Employee FTEs 3,475
Group Health Insurance 2,974 2004-05 Full-time Employees 3,470
2004-05 M&O Tax Rate 1.32 2004-05 C41Hold Harmless
Wealth per WADA 0
2003 CPTD Value ("T1") 1,539,150,952
This State template is a tool provided by TEA to make the budgeting process easier. The data entry section
contains prior year data, including total tax collections and estimated refined ADA.
The Student Count Data Section calls for budget year data and contains the refined ADA, the Special Education
FTE’s and the other special programs which are estimates for the District’s budget year. All the information
gathered is used to calculate the basic grant or allotment per student.
245

This section includes calculated data to generate total TEA revenues.
CALCULATED DATA SECTION:
Total Refined ADA 22,000.000
Total Adjusted Refined ADA 22,000.000
Total Special Ed FTEs 1,255.712 Tax Collection Limit for DTR 20,699,369
Total Spec Ed Weighted FTEs 3,803.311 Weighted ADA (WADA) 32,660.1793
Regular Program ADA 19,939.549 M&O Tax Effort 1.415111
Minimum ADA 0 Actual Tier II Rate (DTR) 0.555111
Small District Adj Weight 0.00025 Tier II Rate Allowed (max=.64) 0.555111
Adjusted Basic Allotment (ABA) 2,825 Local Revenue (LR) 7,906,345
Small District Adjustment 2,825
Mid-Sized District Adjustment 0 M&O taxes used for Tier II 20,155,170
Adjusted Allotment (AA) 2,825 purposes (net of IFA local
share for a lease-purchase)
This section provides a summary as to how the budget year collection limit for DTR is calculated. It contains
the prior year’s M&O tax collections and adjusted CPTD values.
Calculation of 2004-05 Tax Collection Limit for DTR:
2002-03 M&O Tax Collections 19,000,000
Less: 2002-03 IFA Local Share for Lease-Purchase 0
Net 2002-03 M&O Collections 19,000,000
2001 Adjusted CPTD Value 1,307,351,696
District's 2002-03 M&O Tax Effort 1.4533
Less: Tier I Requirement 0.8600
Tax Effort for 2004-05 Tier II Purposes (Max $.64) 0.5933
2004-05 Tax Collection Limit for DTR 20,699,369
(Tax Effort from F15 x 2003 CPTD Value)
246

Summary of Finances
2004-05 School Year
Basic Information:
Tot al Refined ADA (adj. for decline,if applicable) 22,000.000
Special Education FTE 1,255.712
Career & Technology FTE 804.739
Regular Program ADA 19,939.549
CPTD Propert y Valu e 1,424,281,875
Adjust ed CPTD Propert y Valu e 1,424,281,875
Cost of Education Index 1.16
Tot al M&O Tax Collect ions 20,155,170
Program Intent Code
11 Regular Blo ck Grant 56,329,225
23 Regular Special Educat ion Block Grant 10,744,352
Other Special Education Allotments:
23 Mainstream Special Education Allotment 1,210,673
23 Residential Care & Treatment Allotment 61,653
23 St at e Schools Allot m ent 0
23 Non-public Contracts Allotment 0
Less: Charge for Dist . Share of ECI Project (21,893)
22 Career & Technology Block Grant 3,069,073
21 Gift ed & Talent ed Block Grant 372,900
Less: Charge for Dist . Share of AP Test s (386)
24/ 30 Com pensat ory Educat ion Block Grant 11,824,490
24/ 30 Com pensat ory Ed Pregnant Allo t m ent 105,603
Less: Charge for Share of TEC 42.152 Project s (296,858)
25 Bilingual Education Block Grant 3,591,750
Public Education Grant Allotment 0
New Instructional Facilities Allotment (NIFA) 0
99 Transport at ion 429,563
Total Cost of Tier I 87,420,145
LESS: Local Share 12,248,824
Tier I State Aid 75,171,321
Tier II State Aid @ $27.14 Guaranteed Yield 41,298,542
HB 1 Addit io nal Aid ($110 x WADA): 3,592,620
If district is Budget Balanced or Chapter 41:
Less: Gain Resulting From Amendment to
Art icle VII, Sect ion 5 of t he Texas Const it ut ion 0
Net HB 1 Additional Aid 3,592,620
Included in this report is the summary of revenues the district is estimated to generate for the budget year. It is
broken down by program intent codes, which include: regular block grant, special education, career and applied
technology, gifted and talented, bilingual, state compensatory, and transportation. The sum of all these programs
equal to the total cost of Tier I.
To calculate Tier I State aid, the local share is subtracted from Tier I. Next, Tier II State aid is calculated at
$27.14 guaranteed yield. The addition of Tier I, Tier II, Existing Debt Allotment (EDA), Instructional Facilities
Allotment (IFA), Technology allotment, and Pre-K – K grant program allotment equal to the total state aid the
district is estimated to receive.
247

Summary of Finances, Cont'd
2004-05 School Year
Exist ing Deb t Allot m ent ( @ $.29) 2,326,320
Instructional Facilities Allotment (IFA) 7,884,394
Technology Allotment
Other Programs
660,000
"New" Salary Transition Entitlement 0
Hold Harmless Additional State Aid 0
Additional State Aid for Employee Benefits 0
Minimum Effort Transition Assistance 0
Transfer Payment to TX School for the Deaf 0
Transfer Payment to TX School for the Blind 0
Pre-K & K Grant Program Allot m ent 2,963,858
State Aid Reduction for WADA Sold 0
Total Other Programs 2,963,858
TOTAL STATE AID - ALL FUNDS 133,897,055
Fund / Revenue Code Recap of State Aid By Funding Source:
199 / 5811 Available School Fund 7,534,325
199 / 5812 HB 1 Add'l Aid 3,592,620
199 / 5812 Foundation School Fund (FSF) 111,899,396
Total State Aid - Fund 199 123,026,341
411 / 5829 TIF Fund (Technology Allotment) 660,000
Total State Aid - Fund 411 660,000
599 Chapt er 46 Exist ing Debt Allo t m ent 2,326,320
599 Chapt er 46 Inst ruct ional Facilit ies Allot m ent 7,884,394
Total State Aid - Fund 599 10,210,714
TOTAL STATE AID - ALL FUNDS 133,897,055
This page identifies total State aid and details the amounts to be accounted for in each fund and revenue code.
248

SUMMARY OF TOTAL STATE/ LOCAL M&O REVENUE:
M&O Revenue From State 120,093,721
M&O Revenue From Local Taxes 20,155,170
Additional HB 1 Revenue 3,592,620
2004-05 TOTAL M&O REVENUE 143,841,511
SUMMARY OF BONDED DEBT COVERED BY EDA AND/ OR IFA:
(does not include debt not covered by EDA and/or IFA
Total "Old" Debt Pymt (bonded debt not covered by IFA for which dist. levied I&S rate in 02 2,854,281
Tot al "Old" Debt Covered by Exist ing Debt Allot m ent ("equalized" d ebt ) 2,854,281
Total "Old" Debt Not Covered by EDA ("unequalized" debt) 0
2004-05 I&S Taxes Needed ( @$.29 EDA lim it ) t o Receive St at e Share of EDA 527,961
2004-05 St at e Share of EDA ( @$.29 EDA lim it ) 2,326,320
Total IFA-Eligible Debt Pymt (bonded debt for which district applied and received IFA assist 10,587,743
Total Eligible Bonded Debt Covered by IFA ("equalized" debt) 10,291,499
Total Eligible Bonded Debt Not Covered by IFA ("unequalized" debt) 296,244
I&S Taxes Needed to Receive Full State Share of IFA for Bonded Debt 1,903,636
2004-05 Maxim um St at e Share of IFA 8,387,863
2004-05 Tot al "Equalized" Deb t (bonded debt covered by EDA and/or IFA) 13,145,780
2004-05 Tot al "Unequalized" Debt (bonded debt not covered by EDA and/or IFA) 296,244
2004-05 Tot al EDA and/ or IFA St at e Aid for Bonded Debt 10,714,183
2004-05 Tot al I&S Taxes Needed t o Receive EDA and/ or IFA St at e Aid (see NOTE on EDA sheet 2,431,597
IF DISTRICT ENTERS INTO AN OPTION 4 AGREEMENT WITH A CHAPTER 41 DISTRICT:
This District's Cost per WADA:
St at e's Share of Tier I 75,171,321
Tier II Aid 41,298,542
To t al Taxes Collect ed (m ax. is t ax coll. lim it for DTR) 20,155,170
Tot al Revenue 136,625,033
WADA 32,660
COST PER WADA 4,183
Number of WADA District Allowed to Sell:
Portion of State Aid Paid From Foundation Fund 111,899,396
Cost per WADA 4,183
WADA DISTRICT CAN SELL 26,749.5221
Cost per Weighted Average
Daily Attendance (WADA) is
to be used when to calculate
gain on sale of WADA.
Maximum WADA total the
school district can sell.
This section provides a summary of Total State/Local Maintenance and Operations (M&O) revenue. It includes
our estimated M&O and the State’s estimated M&O. It also details how much funds we are estimated to get for
Existing Debt Allotment (EDA) and for Instructional Facilities Allotment (IFA). The EDA is based on how
much we collect in taxes and our debt ratio. The IFA is based on an application submitted to TEA.
249

ANALYSIS OF FIRST RATING ELEMENTS
FOR THE 2004-2005 ANNUAL BUDGET
Indicator # 12 Balanced Budget
Revenues $ 156,836,261
Appropriations $ 160,825,009
$
3,988,748
Note: The difference is being used from projected excess funds in 2003-2004
Indicator # 1 Fund Balance
Projected Fund Balance for 2004-2005 $ 11,858,509
With Reserve $ 11,858,509
With No Reserve $ 14,858,509
Indicator # 11 Instructional Expenditures > 54%
Instructional Appropriations 90,350,631
Total Appropriations $ 156,836,261
Indicator # 6 Property Tax Collections > 96%
57.61%
Projected at 96% including delinquent 96%
Indicator # 15 Administrative Cost Ratio < 11.05%
Projected at --> 8.658%
250

MINIMUM REQUIRED EXPENSE ANALYSIS OF THE
GENERAL OPERATING FUND FOR 2004-2005
TEA Template Minimum Minimum Difference
Percentage
Difference
Summary Required Required Percentage Over/(Under) Over/(Under)
Program Intent Code Finance Percentage Amount Appropriation Appropriated Appropriated Appropriated
Regular Block Grant 56,329,225 100% 56,329,225 81,494,571 144.68% 25,165,346 44.68%
Gifted & Talented Operational Grant 372,514 85% 316,637 427,668 135.07% 111,031 35.07%
Career & Technology Block Grant 3,069,073 85% 2,608,712 4,480,997 171.77% 1,872,285 71.77%
Services to Students with Disabilities 11,994,785 85% 10,195,567 16,074,620 157.66% 5,879,053 57.66%
Accelerated Education Block Grant 11,633,235 85% 9,888,250 11,238,355 113.65% 1,350,105 13.65%
Bilingual Education Grant 3,591,750 85% 3,052,988 3,214,084 105.28% 161,096 5.28%
Transportation 429,563 100% 429,563 3,402,849 792.17% 2,973,286 692.17%
87,420,145 120,333,144
251

ACADEMIC EXCELLENCE INDICATOR SYSTEM
2002 - 2003 DISTRICT PROFILES
CORPUS EDINBURG EAGLE SOUTH GALENA
LAREDO UNITED CHRISTI SOCORRO CONS HARLANDALE EDGEWOOD PASS SAN ANTONIO PARK
STUDENTS
1 Accreditation Status AA AA AA AA AA RE AA RE AA E
2 Total No. of Schools 29 34 63 29 33 28 24 23 18 23
3 No. of Regular High Schools 3 4 6 3 2 2 2 1 2 2
4 Total Students 23,881 30,655 39,268 29,919 23,985 14,365 13,153 13,006 10,018 19,986
5 % African American 0.1 0 6 1 0.2 0.6 1.6 0 1.7 21.4
6% Hispanic 99.2 97 72 92 97 95 97 97 95 65
7 % White 0.7 2 21 6 3 5 1 1 3 12
8% Other 0.1 1 1 1 0.3 0.2 0.1 1.6 0.5 1.8
9 % Economically Disadvantage 95.5 72.9 56.7 71.5 85.3 89 96 91 90 67
10 % Special Education 15 12 14 10 9 15 15 8 11 12
11 % Bilingual/ESL Education 59 45 8 25 30 13 19 33 14 22
12 % Career & Technology Ed 22 28 21 21 18 17 18 24 15 25
13 % Gifted & Talented 8 9 5 6 9 6 7 10 7 5
14 Attendance Rate 96 96 94.9 95.7 96 95 95 95 96 96
15 Annual Dropout Rate (01-02) 1 0.4 1 0.4 1.1 0.6 1.8 1.5 1.7 0.4
16 No. of Graduates (Class of '02) 1,080 1,360 2,119 1,533 1,038 800 622 582 474 1,077
TAKS
17 All Tests Taken 91.8 90.6 94.9 95.9 93.5 93.5 90.9 95.1 94.2 93.9
18 Reading 69.1 78.5 84.3 83.5 80.2 84.7 76.6 79.1 80.6 86.3
19 Writing 80 79 85 87.6 85.7 85.8 80.8 85.7 85.3 90.4
20 Mathematics 61.9 69.4 70.6 71.6 72.3 75.5 63.6 75.7 67.4 80.2
21 African American 100 93 94.3 95.5 94 83 92 - 98 95
22 Hispanic 91.8 91 94.8 95.9 97 94 91 95 94 93
23 White 93.8 93 95.9 97 96 94 95 96 98 95
24 Other 78.5 91.4 94.2 95.8 80 94 100 91 97 95
25 Economically Disadvantaged 92 91 95.1 95.8 93 94 70.8 95 94 94
COLLEGE ADMISSIONS TESTS (Class of '02)
26 Percent Tested 41 57 65 55 72 50 48 55 60 46.2
27 Percent at or above Criterion 6 10 22.4 10 7 4 3 5 4 10.4
28 SAT Mean Score 829 883 963 878 906 801 809 855 812 885
29 ACT Mean Composite Score 16.2 17 19 18.5 16.7 16.9 15.4 18.6 16.1 17.5
252

ACADEMIC EXCELLENCE INDICATOR SYSTEM
2002 - 2003 DISTRICT PROFILES
CORPUS EDINBURG EAGLE SOUTH GALENA
LAREDO UNITED CHRISTI SOCORRO CONS HARLANDALE EDGEWOOD PASS SAN ANTONIO PARK
STAFF
30 Total Staff FTE 3,458 4,425 3,129 3,468 3,389 2,178 1,858 1,774 1,362 2,608
31 Total Teacher FTE 1,515 1,944 2,501 1,759 1,575 984 806 761 672 1,379
32 % Central Administration 0 0 1 1 0 1 0 0 1 1
33 % Campus Administration 2 3 3 2 2 3 2 2 3 3
34 % Professional Support Staff 9 7 9 8 8 9 10 6 6 6
35 % Teachers 44 44 50 51 46 45 43 43 49 51
36 % Educational Aides 13 13 11 6 12 9 10 14 13 6
37 % Auxillary Staff 32 33 27 32 33 33 34 35 28 31
38 Avg. Central Admin. Salary 77,758 82,269 80,782 66,162 91,774 79,345 85,260 72,231 70,255 80,774
39 Avg. Campus Admin. Salary 64,315 45,900 57,206 63,658 62,035 63,265 56,095 61,481 58,048 62,170
40 Avg. Professional Admin. Salary 46,950 46,722 53,588 46,942 48,655 49,308 45,900 51,346 50,790 50,423
41 Avg. Teacher Salary 40,392 37,235 42,349 38,451 39,361 40,379 40,169 40,130 42,883 39,715
42 % Minority 96 94 63 78 93 72 81 93 74 50
43 No. of Students per Teacher 16 16 15.7 17 16 15 16 17 15 15
TEACHERS
44 Avg. years of Experience 13.3 8.8 14.1 10.5 11.9 10.9 11.7 11.7 12.9 9.3
45 % With Advanced Degrees 14.3 13.2 42.5 21.9 13.6 26.2 21.9 17.5 33.8 23.8
46 Teacher Turnover Rate 11.5 13.4 10.5 11 12 16.3 19.6 9.8 12.4 13.9
47 % African American 0 0 3 2 0.1 3 5 0.1 2 21
48 % Hispanic 92 87 45 65 89 58 62 88 57 19
49 % White 6 10 51 33 11 38 32 11 40 57
50 % Other 2 2 1 1 0.4 1 1 0.8 0.9 4
51 % Regular Education 58 61 75 64 44 72 77 48 50 68
52 % Special Education 10 10 12 9 8 13 9 8 9 7
53 % Compensatory Education 2 5 3 0 2 0.2 5 0.9 7 0.7
54 % Bilingual/ESL Education 17 16 0 19 31 9 2 28 20 14
55 % Career & Technology Ed 5 5 4 5 5 4 4 4 4 5
56 % Other Ed. (Includes G & T) 9 4 7 4 11 2 3 11 10 5
253

ACADEMIC EXCELLENCE INDICATOR SYSTEM
2002 - 2003 DISTRICT PROFILES
CORPUS EDINBURG EAGLE SOUTH GALENA
LAREDO UNITED CHRISTI SOCORRO CONS HARLANDALE EDGEWOOD PASS SAN ANTONIO PARK
TAXES AND REVENUES
57 Taxable Value per Pupil 56,787 156,213 172,248 99,058 116,764 57,942 44,734 73,272 70,909 168,819
58 Equalized Total Tax Rate 1.503 1.477 1.59 1.616 1.551 1.756 1.574 1.354 1.73 1.714
59 Total Revenue 156,994,871 190,433,864 260,400,318 202,559,368 178,786,947 106,644,829 93,368,604 79,289,613 73,908,938 140,136,574
60 Total Revenue per Pupil 6,574 6,212 6,631 6,770 7,454 7,424 7,099 6,096 7,378 7,012
61 % State 77 58 51 71 64 77 84 75 76 54
62 % Local and Other 13 37 42 23 27 17 10 18 18 42
63 % Federal 7 6 4 5 10 6 7 7 6 4
FUND BALANCES
64 Fund Balance (End of 01-02) 12,972,814 17,149,282 40,927,457 19,774,086 17,465,563 6,880,003 20,036,825 4,475,843 15,144,414 19,166,321
65 % Fund Balance (of 02-03 Budget) 9 10 18 12 11 7 23 8 22 16
EXPENDITURES
66 Total Expenditures 159,315,916 192,170,638 259,959,507 202,559,311 179,473,649 108,795,215 93,206,587 78,910,612 77,835,988 141,506,812
67 % Instructional 59 56 59 55 54 51 53 56 58 57
68 % Central Administrative 3 4 3 3 3 3 5 4 3 4
69 % Campus Administrative 6 7 6 5 4 7 5 6 5 5
70 % Plant Services 10 11 11 13 11 13 12 10 9 13
71 % Other Operating 1 2 2 2 2 2 2 2 1 2
72 % Non-Operating 13 12 7 14 14 12 7 5 11 10
73 Total Operating Expenditures 139,459,265 169,038,558 242,517,629 175,356,716 155,240,666 96,198,440 86,323,588 74,945,986 69,625,895 127,763,825
74 Total Operating Exp. per Pupil 6,671 6,269 6,620 6,770 7,483 7,574 7,086 6,067 7,770 7,080
INSTRUCTIONAL EXPENDITURES
75 Total Instructional Expenditures 82,687,701 95,404,718 141,070,964 96,125,619 83,487,204 49,274,850 45,784,703 41,608,326 39,459,553 71,908,869
76 Total Instructional Exp. per Pupil 3,556 3,188 3,719 3,285 3,589 3,513 3,617 3,249 4,096 3,717
77 % Regular Education 71 70 75 64 52 62 72 69 60 79
78 % Special Education 12 12 14 9 8 15 11 9 11 9
79 % Compensatory Education 8 9 5 0 9 7 11 7 8 6
80 % Bilingual/ESL Education 3 2 0.2 19 22 11 1 2 14 1
81 % Career & Technology Ed. 5 5 4 5 5 3 4 4 5 4
82 % Gifted & Talented Ed. 1 1 0.4 1 3 0.8 0.2 9 3 0.5
254
"LT5" indicates that more than zero, but less than five students were in this category; therefore, results are masked to protect the students' anonymity.

COMPARISON OF OPERATING COSTS OF PEER DISTRICTS
USING REFINED AVERAGE DAILY ATTENDANCE (ADA) - BY FUNCTION
Harlandale ISD
Laredo ISD United ISD Eagle Pass ISD Edgewood ISD Edinburg ISD
13,320.475
21,829.945
11,482.486
12,368.212
28,155.592
20,517.938
Refined ADA
Function Amount % Amount % Amount % Amount % Amount % Amount %
11- Instruction 82,687,701 59.4% 95,404,718 56.40% 41,425,999 55.50% 45,784,703 53.00% 83,487,204 54% 49,274,850 51.20%
21- Instructional Leadership 2,224,278 1.60% 2,312,569 1.40% 835,109 1.10% 1,788,735 2.10% 2,597,323 1.70% 1,193,754 1.20%
23- School Leadership 9,042,657 6.50% 12,285,079 7.30% 4,907,093 6.60% 4,973,995 5.80% 7,594,185 4.90% 8,005,599 8.30%
31- Guidance, Counseling &
Evaluation Serv. 7,508,398 5.40% 7,573,221 4.50% 3,442,522 4.60% 4,905,423 5.70% 8,220,703 5.30% 6,044,086 6.30%
41- General Administration 4,579,134 3.30% 6,767,317 4.00% 2,985,270 4.00% 4,311,288 5.00% 4,544,182 2.90% 3,177,055 3.30%
51- Plant Maintenance and
Operations 13,583,149 9.70% 18,196,563 10.80% 7,525,443 10.10% 9,733,859 11.30% 15,128,052 9.80% 12,483,836 13.00%
52- Security and Monitoring
Services 1,024,000 0.70% 2,146,885 1.30% 1,335,838 1.80% 1,554,182 1.80% 2,282,767 1.50% 1,319,362 1.40%
NOTES: Comparison based on District similarities in student enrollment, student performance, and community and student demographics.
LISD includes only General Operating Fund expenditures and no Special Revenue Funds.
Source: AEIS Report & TEA Summary of Finances (FY 2002-2003)
255

256

257

258

(1) CPTD = Certified Property Tax Division
REGION ONE SCHOOL DISTRICTS
PRELIMINARY CPTD(1) VALUES – 2003
CAD Taxable PTD Taxable
District # Name (Local) (State) TEA Certified Value Assign
031901 BROWNSVILLE ISD 3,333,164,194 3,438,606,651 3,333,164,194 Local
031903 HARLINGEN CONS ISD 2,181,734,419 2,268,816,296 2,181,734,419 Local
031905 LA FERIA ISD 186,287,098 200,110,013 186,287,098 Local
031906 LOS FRESNOS CONS ISD 602,628,885 652,309,344 602,628,885 Local
031909 POINT ISABEL ISD 1,657,341,078 1,713,935,753 1,657,341,078 Local
031911 RIO HONDO ISD 124,998,130 133,457,786 124,998,130 Local
031912 SAN BENITO CONS ISD 526,565,871 550,896,763 526,565,871 Local
031913 SANTA MARIA ISD 28,779,860 29,971,128 28,779,860 Local
031914 SANTA ROSA ISD 45,801,854 50,359,274 45,801,854 Local
108902 DONNA INDEPENDENT SCHOOL DISTRICT 559,786,766 583,114,382 559,786,766 Local
108903 EDCOUCH-ELSA ISD 146,170,861 153,783,953 146,170,861 Local
108904 EDINBURG CONSOLIDATED 2,905,907,068 2,951,300,091 2,905,907,068 Local
108905 HIDALGO ISD 205,348,546 211,053,164 205,348,546 Local
108906 MCALLEN ISD 4,003,846,892 4,148,539,849 4,003,846,892 Local
108907 MERCEDES ISD 185,449,576 193,869,010 185,449,576 Local
108908 MISSION CONS ISD 878,637,171 923,417,052 878,637,171 Local
108909 PHARR-SAN JUAN-ALAMO ISD 1,912,425,372 1,988,883,488 1,912,425,372 Local
108910 PROGRESO ISD 59,872,495 62,627,043 59,872,495 Local
108911 SHARYLAND ISD 1,050,361,833 1,098,332,922 1,050,361,833 Local
108912 LA JOYA ISD 1,202,107,930 1,225,793,591 1,202,107,930 Local
108913 WESLACO ISD 1,024,141,419 1,055,300,864 1,024,141,419 Local
108914 LA VILLA ISD 44,965,554 45,921,213 44,965,554 Local
108915 MONTE ALTO ISD 36,664,015 37,349,844 36,664,015 Local
108916 VALLEY VIEW ISD 171,071,000 173,941,912 171,071,000 Local
124901 JIM HOGG COUNTY ISD 324,575,697 339,513,942 324,575,697 Local
214901 RIO GRANDE CITY CISD 653,100,494 659,923,483 653,100,494 Local
214902 SAN ISIDRO ISD 193,289,767 196,338,373 193,289,767 Local
214903 ROMA ISD 320,496,491 344,228,631 320,496,491 Local
240901 LAREDO ISD 1,424,281,875 1,452,367,209 1,424,281,875 Local
240902 MIRANDO CITY ISD 73,917,353 74,240,841 73,917,353 Local
240903 UNITED ISD 5,172,801,055 5,357,369,526 5,172,801,055 Local
240904 WEBB CONS ISD 801,291,141 783,278,292 801,291,141 Local
245901 LASARA ISD 22,436,794 21,843,457 22,436,794 Local
245902 LYFORD CISD 131,015,205 135,921,502 131,015,205 Local
245903 RAYMONDVILLE ISD 209,099,480 212,586,385 209,099,480 Local
245904 SAN PERLITA ISD 53,034,967 54,895,638 53,034,967 Local
253901 ZAPATA COUNTY ISD 1,453,766,383 1,467,219,350 1,453,766,383 Local
Totals 33,907,164,589 34,991,418,015 33,907,164,589
259

REGION ONE EDUCATION SERVICE CENTERS
SCHOOL DISTRICT’S TAX RATES & TAX LEVY COMPARISONS 2002-2003
DISTRICT RATES TAXES
2002 2003 2003 2003
2002 Tax 2003 Tax
ISD # ISD Name County TOTAL M&O I&S TOTAL % CHG Levy Levy % CHG
214-902 San Isidro Starr 1.4789 1.5000 - 1.5000 1.43% 4,194,762 2,879,569 -45.67%
240-902 Mirando City Webb 0.5403 1.5000 - 1.5000 63.98% 565,865 1,107,612 95.74%
108-906 McAllen Hidalgo 1.5425 1.5000 0.0400 1.5400 -0.16% 57,384,410 60,006,967 4.57%
214-901 Rio Grande City Starr 1.5139 1.5000 0.0660 1.5660 3.44% 8,931,143 8,588,504 -3.99%
108-912 La Joya Hidalgo 1.5699 1.5000 0.0699 1.5699 0.00% 19,009,247 18,117,052 -4.92%
245-904 San Perlita Willacy 1.5294 1.5000 0.0714 1.5714 2.75% 805,919 778,500 -3.52%
245-902 Lyford Willacy 1.5800 1.5000 0.0800 1.5800 0.00% 2,018,823 1,886,532 -7.01%
214-903 Roma Starr 1.5959 1.5000 0.0941 1.5941 -0.11% 5,404,400 4,658,512 -16.01%
108-904 Edinburg Hidalgo 1.5516 1.5000 0.0993 1.5993 3.07% 43,460,739 44,221,749 1.75%
108-909 Pharr-San Juan-Alamo Hidalgo 1.6221 1.5000 0.1115 1.6115 -0.66% 26,648,043 26,859,478 0.79%
108-907 Mercedes Hidalgo 1.6200 1.5000 0.1200 1.6200 0.00% 2,938,182 2,961,177 0.78%
253-901 Zapata Zapata 1.6149 1.5000 0.1251 1.6251 0.63% 24,037,979 19,161,571 -25.45%
124-901 Jim Hogg Co Jim Hogg 1.5181 1.5000 0.1533 1.6533 8.91% 6,072,937 5,068,263 -19.82%
108-910 Progreso Hidalgo 1.6880 1.5000 0.1540 1.6540 -2.06% 951,460 945,904 -0.59%
108-902 Donna Hidalgo 1.5600 1.5000 0.1600 1.6600 6.41% 7,919,888 8,562,164 8.11%
108-903 Edcouch Elsa Hidalgo 1.6000 1.4723 0.1277 1.6000 0.00% 2,264,975 2,077,122 -9.04%
031-906 Los Fresnos Cameron 1.6110 1.4710 0.1350 1.6060 0.31% 8,549,659 8,913,625 4.26%
031-901 Brownsville Cameron 1.4656 1.4679 0.0177 1.4856 1.36% 45,411,431 46,598,793 2.61%
108-908 Mission Hidalgo 1.5841 1.4632 0.1209 1.5841 0.00% 12,923,399 13,529,622 4.69%
108-905 Hidalgo Hidalgo 1.5700 1.4600 0.1300 1.5900 1.27% 3,081,400 3,335,917 8.26%
245-901 Lasara Willacy 1.5700 1.4600 0.1300 1.5900 1.27% 340,889 290,500 -17.35%
031-914 Santa Rosa Cameron 1.6200 1.4600 0.1600 1.6200 0.00% 708,808 665,556 -6.50%
031-905 La Feria Cameron 1.5420 1.4520 0.0900 1.5420 0.00% 2,669,538 2,581,125 -3.43%
031-903 Harlingen Cameron 1.5450 1.4500 0.0950 1.5450 0.00% 31,415,196 32,488,206 3.42%
031-911 Rio Hondo Cameron 1.6981 1.4500 0.2381 1.6881 -0.59% 1,933,260 2,106,000 8.94%
108-911 Sharyland Hidalgo 1.5400 1.4455 0.1095 1.5550 0.97% 13,834,122 15,090,060 9.08%
031-913 Santa Maria Cameron 1.6000 1.4400 0.1600 1.6000 0.00% 399,357 411,328 3.00%
108-914 La Villa Hidalgo 1.5667 1.4306 0.1561 1.5867 1.28% 687,165 666,722 -3.07%
108-916 Valley View Hidalgo 1.4800 1.4151 0.0649 1.4800 0.00% 2,210,180 2,601,937 17.73%
108-915 Monte Alto Hidalgo 1.5806 1.4000 0.1776 1.5776 -0.19% 569,701 574,054 0.76%
108-913 Weslaco Hidalgo 1.4300 1.3860 0.0440 1.4300 0.00% 13,852,579 14,315,104 3.34%
245-903 Raymondville Willacy 1.5420 1.3800 0.1620 1.5420 0.00% 3,955,061 3,721,269 -6.28%
031-912 San Benito Cameron 1.4700 1.3540 0.1440 1.4980 1.90% 7,180,570 7,892,641 9.92%
240-903 United Webb 1.4769 1.3299 0.1469 1.4768 0.01% 66,951,115 72,290,761 7.98%
240-901 Laredo Webb 1.5027 1.3229 0.1798 1.5027 0.00% 20,378,959 20,338,837 -0.20%
031-909 Point Isabel Cameron 1.3561 1.2738 0.0823 1.3561 0.00% 19,559,767 21,578,360 10.32%
240-904 Webb CISD Webb 0.8000 1.2000 - 1.2000 0.50% 6,546,475 8,900,000 35.95%
Out of 37 districts in Region One, Laredo ISD had the 3 rd lowest rate in the Region in terms of
Maintenance and Operations Tax Rate in 2003.
260

ACRONYMS & GLOSSARY
List of Acronyms ...................................................................................................................................... 261
Glossary .................................................................................................................................................... 262

The following is a list of acronyms used throughout this budget document.
ADA ............Average Daily Attendance
AEIS ............Academic Excellence Indicator System
AP................Advanced Placement
ARD.............Admission, Review, Dismissal
ASBO ..........Association of School Business Officials
CATE...........Career and Applied Technology
CD ..............Certificate of Deposit
CIP...............Capital Improvement Program
CNP .............Child Nutrition Program
CPR .............Cardio Pulmonary Resuscitation
CPTD...........Certified Property Tax Division
DTR.............Districts Enrichment Tax Rate
EDA.............Existing Debt Allotment
EOC.............End of Course
ESL..............English as a Second Language
FASRG ........Financial Accountability System Resource
Guide
FEISTER .....Financial Excellence Indicator System of
Texas
FIRST ..........Financial Indicator Rating System of
Texas
FTE..............Full Time Equivalent
FY................Fiscal Year
GAAP ..........Generally Accepted Accounting
Procedures
GASB ..........Governmental Accounting Standards
Board
GED.............General Educational Development
GFOA ..........Government Finance Officers Association
GT................Gifted & Talented
I&S ..............Interest and Sinking
LIST OF ACRONYMS
IFA...............Instructional Facilities Allotment
ISD...............Independent School District
IT .................Information Technology Department
ITV ..............Instructional Television Department
LAP .............Learning Assistance Program
LEP..............Limited English Proficiency (Bilingual)
LISD ............Laredo Independent School District
M&O ...........Maintenance and Operations
MBIA...........Municipal Bond Investors Assurance
PEIMS .........Public Education Information
Management System
PFC..............Public Facilities Corporation
PPFCO.........Public Property Finance Contractual
Obligation
QZAB ..........Qualified Zone Academy Bond
ROCIP .........Rolling Owner Controlled Insurance
Program
ROTC ..........Reserved Officers Training Core
SBDM..........Site-Based Decision Making
SRO .............School Resource Officer
TAAS...........Texas Assessment of Academic Skills
TASB...........Texas Association of School Boards
TEA .............Texas Education Agency
TAKS...........Texas Assessment of Knowledge &
Skills
TEKS...........Texas Essential Knowledge & Skills
TRS..............Teacher Retirement System
UIL ..............University Interscholastic League
WADA.........Weighted Average Daily Attendance
YTD.............Year-to-Date
261

GLOSSARY
This glossary contains definitions of terms, both financial and non-financial, which have been used in this
budget document. This glossary is arranged alphabetically with proper cross-referencing as deemed
necessary.
Academic Excellence Indicator System (AEIS):
Texas Education Code 39.053 requires every
district’s board of trustees to: (a) publish an
annual report describing the district’s
educational performance on the AEIS
(Academic Excellence Indicator System)
indicators, (b) hold a hearing for public
discussion of the report, and (c) widely
disseminate the report within the district.
Accountability:
The state of being obliged to explain one’s
actions, to justify what one does. Accountability
requires governments to answer to the citizenry
it represents, to justify the raising of public
resources and the purpose for which they are
used.
Accounting Systems:
The total set of records and procedures which
are used to record, classify, and report
information on the financial status and
operations of the school district.
Accrual Basis Accounting:
Under this accounting method, transactions are
recognized when they occur, regardless of the
timing of related cash receipts and
disbursements.
Ad Valorem Taxes:
Taxes imposed in proportion to the value of
assessed property.
Admission, Review, Dismissal (ARD):
A committee consisting of principals, parents,
teachers, and diagnostician to review services
and the educational plan for students with
disabilities.
Allocation:
A part of a site-based appropriation that is
designated for expenditure by specific
organizational units and/or for special purposes,
activities, or objects.
Annual Budget
A budget applicable for a single year.
Appropriation:
Budget dollars that have been set aside for a
particular expenditure (salaries, instructional
supplies, capital outlay, etc.).
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.
Arbitrage:
The simultaneous purchase and sale of the same
or an equivalent security in order to profit from
price discrepancies. In government finance, the
common occurrence of arbitrage involves the
investment of the proceeds from the sale of taxexempt
securities in a taxable money market
instrument that yields a higher rate, resulting in
interest revenue in excess of interest costs.
Assets:
Property owned by the District which has
monetary value.
Audit:
A comprehensive examination as to the manner
in which the government resources were actually
utilized concluding in a written report of its
findings. (1) A financial audit is a review of the
accounting system and financial information to
determine how government funds were spent
and whether expenditures were in compliance
262

with the legislative body’s appropriations. (2)
A performance audit consists of a review of how
well the government met its stated goals. (3)
An accounting audit is intended to ascertain
whether financial statements fairly present
financial positions and results of operations.
Average Daily Attendance (ADA):
Average Daily Attendance is the quotient of the
sum of attendance for each day of the minimum
number of days of instruction as described under
section 2501a divided by the minimum number
of days of instruction.
Balance Sheet:
A financial statement that discloses the financial
position of an entity by disclosing its assets,
liabilities, and equity as of a specific date.
Base Budget:
An on-going expense for personnel, contractual
services and the replacement of supplies and
equipment required to maintain service levels
previously authorized by the Board of Trustees.
Beginning Balance:
The beginning balance is the residual nonrestricted
funds brought forward from the
previous fiscal year or ending balance.
Board of Trustees:
The elected or appointed body that has been
created according to state law and vested with
responsibilities for educational activities.
Bond:
A debt embodying a written promise to pay a
specified sum of money, the face value or
principal, at a specific date or dates in the future
(maturity date), together with periodic interest at
a specified rate. The most common types of
bonds are general obligation and revenue bonds.
Bonds are typically used for long-term debt to
pay for specific capital expenditures, e.g. buses,
band equipment, and classroom furniture.
Budget:
A plan of financial operation embodying an
estimate of proposed expenditures for a given
period or purpose and the proposed means of
financing them.
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 Assets:
District assets of significant value and having a
useful product life of 10 years or more. These
assets are also known as fixed assets.
Capital Budget:
A plan of proposed capital outlays and the
means of financing them for the current fiscal
period. It is usually a part of the current budget.
If a capital program is in operation, it will be the
first year thereof. A capital program is
sometimes referred to as a capital budget.
Capital Outlay:
Expenditures that result in the acquisition of, or
addition to, fixed assets. In this district, a fixed
asset is defined as a tangible item whose
expected life is two or more years and whose
value exceeds $500 per item. Exceptions to
value limitations are software ($1,500 or more
per item) and catalogued library materials. The
capital items below $5,000 per item are changed
to supplies before submission to the state as
required by PEIMS guidelines.
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.
Cash Accounting-Cash Basis:
A basis of accounting which recognizes
revenues when received and expenditures when
paid.
Certificate Of Deposit:
A negotiable or non-negotiable receipt for
monies deposited in a bank or financial
institution for a specified period for a specified
interest rate.
263

Certificate of Obligation:
Debt instrument secured by the ad-valorem
taxing power of a District. Short-term or longterm
debt, pending on the particular project,
which is authorized by the Board of Trustees
and does not require prior voter approval.
Capital Improvement Program (CIP):
The construction plan for the school district.
Career and Technology Education (CATE):
Career and Technology Education refers to a
body of courses that are designed to help
students identify careers and build skills
necessary for success in the world of work.
Students who graduate after participating in CT
courses will be prepared to go directly to work,
technical school, or attend two-year or four-year
colleges to continue their career preparation.
Compensatory Education:
Program and instructional services designed for
at-risk students. These programs and services
are funded with State Compensatory Education
funds.
Community Services:
Those services which are provided to the
community as a whole or some segments of the
community and which are not restricted to the
public schools or adult education programs.
Contingency:
A budgetary reserve set aside for emergencies or
un-foreseen expenditures not otherwise
budgeted.
Contractual Services:
Goods and services acquired under which the
District receives from an internal service fund or
an outside company. Professional services,
utilities, rentals, and insurance are examples of
contractual services.
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:
LEVY Taxes levied for the current fiscal period.
Debt Service Fund:
The fund which is used for the retirement of
long-term debt and its interest. This fund is
sometimes referred to as a “Sinking Fund”.
Deficit:
A deficit is the excess of expenditures over
revenues during a single accounting period, in
the case of proprietary funds, the excess of
expenses over income during an accounting
period.
Delinquent Taxes:
Taxes remaining unpaid on and after the date on
which they become delinquent by statute.
Department:
A major administrative division of the District
that indicates overall management responsibility
for an operation or a group of related operations
within a functional area.
Depreciation:
(1) Expiration in the service life of capital assets
attributable to normal wear and tear,
deterioration and in-adequacy or obsolescence.
(2) That portion of the cost of a capital asset
that is charged as an expense during a particular
period.
Disbursement:
Payment for goods and services in the form of
cash or by check.
Division:
An organization unit within a department’s
structure respecting the major functional
divisions of work.
Districts Enrichment Tax Rate (DTR):
DTR of the school district which is determined
by subtracting the amounts specified in
subsection B from the total amount of
maintenance and operations taxes collected by
the school district for the applicable school year
and dividing the difference by the quotient of the
districts taxable value of property as determined
under subchapter M, chapter 403 government
264

code or if applicable under section 42.2521,
divided by 100.
Effective Tax-Rate:
The rate which will generate the same tax levy
next year from the properties on this year’s tax
roll.
English as a Second Language (ESL):
This is a program designed specifically for
students who speak a language other than
English as their first language. It is intended to
enhance the learning ability of limited English
proficiency students to the extent that they
become competent in the comprehension,
speaking, reading, and composition of the
English language.
Estimated Revenue:
The amount of projected revenue to be collected
during the fiscal year. It may also be defined as
the proposed financing sources estimated to
finance the proposed projected expenditures.
Existing Debt Allotment (EDA):
A grant from the Texas Education Agency for
the purpose of financing the principal and
interest payments for eligible bonds issued in
years prior to 1999.
Encumbrance:
Funds which are set aside or committed for a
future expenditure. Encumbrances include
obligations in the form of purchase orders,
contracts or salary commitments which are
chargeable to an appropriation and for which a
part of the appropriation is reserved
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.
Expenditure:
Decrease in the use of net financial resources for
the purpose of acquiring and providing goods
and services.
Expenses:
Charges incurred, whether paid or unpaid, for
operation, maintenance, or interest, and other
charges that are presumed to benefit the current
fiscal period.
Fees:
Charges for services rendered.
Financial Accountability System Resource
Guide (FASRG):
This is an accounting guide produced by TEA
for school districts to use as a reference.
Financial Excellence Indicator System of
Texas (FEISTER):
Used to provide financial, academic program
management, and resource allocation data.
Financial Indicator Rating System of Texas
(FIRST):
This is a rating system for school districts in the
area of finance.
Fiscal Year:
The twelve-month period designated by the
District signifying the beginning and ending
period for recording financial transactions. The
District has specified September 1st and August
31st as its fiscal year.
Fixed Assets:
Assets of a long-term nature that are intended to
continue to be held or used such as land,
buildings, machinery, furniture, and other
equipment.
Fixed Costs:
A fixed cost, e.g. rent, which does not change
with increases or decreases in the amount of
services provided.
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 versus Plant Maintenance
and Operation.
265

Fund:
A sum of money or other resources 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 therein.
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.
Funding Source:
A funding source is the specifically identified
dollars allocated to meet budgeted requirements
and expenses.
Generally Accepted Accounting Principles
(GAAP):
Uniform minimum standards of and guidelines
to financial accounting and reporting.
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 Ledger:
A file that contains a listing of the various
accounts necessary to reflect the financial
position and results of operation of the
government.
Gifted & Talented:
Students participating in a Gifted & Talented
program, which offers a challenging,
differentiated, and extended curriculum to
develop higher-order thinking skills and
encourage independence and decision-making.
Grant:
A contribution, either money or material goods,
made by and outside entity or a governmental
unit to another unit and for which the
contributing unit expects no repayment. Grants
may be for specific or general purposes.
Interest and Sinking (I&S):
The total amount expended or to be expended by
a taxing unit from property tax revenues to pay
principal of and interest on debts or other
payments required by contract to secure the
debts and, if the unit is created under Section 52,
Article III, or Section 59, Article XVI, Texas
Constitution, payments on debts that the unit
anticipates incurring in the next calendar year.
Instructional Facilities Allotment (IFA):
A grant from the Texas Education Agency for
the purpose of financing the principal and
interest payments for eligible bonds for the
construction and repair of schools.
Indirect Cost:
A necessary expense for the functioning of the
organization as a whole that cannot be directly
assigned to one service.
Inventory:
A detailed listing of property currently held by
the District showing quantities, descriptions, and
values of the property, and units of measure and
unit prices.
Investments:
Securities and real estate purchased and held for
the production of revenues in the form of
interest, dividends, rentals and/or base
payments.
Learning Assistance Program (LAP):
This is a department that deals with in-school
suspension for middle school students.
Levy:
(Verb) To impose taxes or special assessments.
(Noun) The total of taxes or special assessments
imposed by a governmental unit.
Liability:
Debt or other legal obligations arising out of
transactions in the past, which must be paid,
renewed or refunded at some future date. The
term does not include encumbrances.
266

Maintenance and Operations (M&O):
Any lawful purpose other than debt service for
which a taxing unit may spend property tax
revenues.
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.
Objective:
Desired output-oriented accomplishments which
can be measured and achieved within a given
time frame. Achievement of the objective
advances the activity and organization toward a
corresponding goal.
Official Budget:
The annual budget as is adopted by the Board of
Trustees.
Operating Budget:
The portion of the budget that pertains to daily
operations that provides basic service for the
fiscal year.
Personnel Services:
All costs related to compensating employees of
the District including employee benefit costs,
e.g. District contributions for retirement, social
security, and health & life insurance.
Positions Authorized:
Full-time and part-time positions budgeted in the
personnel services category and included in the
Department “Man-Years.”
Program Improvement:
The addition of new equipment, personnel or
other expenditures aimed at improving the level
of service or expanding services.
Property Tax Rate:
The property tax rate consists of two elements:
(1) the maintenance and operation rate (M&O)
and (2) the debt service or interest and sinking
rate (I&S).
Proprietary Fund:
An account that shows actual financial position
and operations as distinguished from budgetary
accounts, e.g. actual assets, liabilities, reserves,
fund balances, and revenues & expenditures.
Public Education Information Management
System (PEIMS):
Each district shall provide a system of
information required for the administration of a
uniform accounting system to be reported to the
State of Texas.
Public Property Finance Contractual
Obligation:
Section 271 of the Local Government Code
allows school districts to issue contractual
obligations for the acquisition of personal
property. Section 271 also allows real property
or improvements to real property to be financed
with personal property contractual obligations
and through lease-purchase agreements.
Purchase Order System :
District’s system of using documents authorizing
the delivery of specified merchandise or services
and making a charge for them.
Qualified Zone Academy Bond (QZAB):
The purpose of paying all or a portion of the
District’s costs incurred in connection with the
repair, rehabilitation, renovation, and
replacement of school facilities at the Qualified
Zone Academy Bond which consists of Martin,
Nixon, and Cigarroa High.
Reconcilement:
A detailed analysis of changes of revenue or
expenditure balances within a fund.
Requisition:
A written request from a department to the
purchasing office for specified goods or
services. This action precedes the authorization
of a purchase order.
Retained Earnings:
The equity accounting reflecting the
accumulated earnings of the various funds.
267

Revenues:
Increases in the net current assets of a
government fund type from other than
expenditure refunds and residual equity
transfers; increases in net total assets of a
proprietary fund type from other than expenses,
refunds, capital contributions, and residual
equity transfers. Included are such items as tax
payments, fees from specific services, receipts
from other governments, fines, forfeitures,
grants, shared revenues and interest income.
Risk Management:
(1) An organized attempt to protect a
governmental entity against accidental loss in
the most economical methods. (2) The liability,
either realized or potential, related to the
District’s day-to-day operations.
Rolling Owner Controlled Insurance Program
(ROCIP):
A program where the school district purchases
insurances for it’s construction projects and
reduces the award of the construction contract in
an effort to reduce insurance costs over
construction costs.
School Board:
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.
School Resource Officer (SRO):
This is an officer (police department officer or
sheriff officer) contracted by LISD with the City
of Laredo or Webb County to improve safety at
the schools.
Site-Based Decision Making (SBDM):
That process in which the most effective
decisions are made by those who will actually
implement the decisions. The belief is that
people involved at the campus level have a
greater opportunity to identify problems,
develop problem resolution and change strategy
than people located off-campus. Site-based
decision making concepts also recognize that
people at the campus level are more likely to
internalize change and to support its
implementation if they are involved in the
decision making than if they are not. The
objective of site-based decision-making is to
improve student performance and to enhance
accountability. Each campus should have the
freedom to set its own educational objectives,
consistent with the school district’s goals.
Special Revenue:
A fund used to account for the proceeds of
specific revenue sources, other than expendable
trusts or major capital projects, that are legally
restricted to expenditure for specified purposes.
GAAP only requires the use of special revenue
funds when and where they are legally
mandated.
Tax Levy:
The total amount of funds to be raised by
general property taxes for operating and debt
service purposes specified in the Annual Tax
Ordinance that is determined by the Webb
County Appraisal District.
Tax Rate:
The amount of tax levied for each $100.00 of
assessed property valuation.
Tax Roll:
The official list showing the amount of taxes
levied against each taxpayer or property.
Despite the tax roll and the assessment roll, the
official list showing the valuation placed those
figures in the tax roll, being frequently
combined, each maintains its separate and
distinguishable form.
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.
268

Texas Assessment of Academic Skills (TAAS):
A statewide assessment program test and end-ofcourse
examinations. TAAS measures the
statewide curriculum in reading and
mathematics at grades 3 through 8 and the exit
level; in writing in grade 4-8, and the exit level;
and in science and social studies at grade 8.
Spanish version TAAS test are administered at
grades 3 through 6. Satisfactory performance on
the TAAS exit level tests is prerequisite to a
high school diploma.
Texas Assessment of Knowledge & Skills
(TAKS):
Texas Assessment of Knowledge and Skills.
TAKS is an examination for students in grades
3-11 that measures knowledge and skills taught
in public schools, and which is used to allow
students to progress to the next higher grade.
Texas Education Agency (TEA):
The purpose of TEA is to carry out the
educational functions specifically delegated
under the following: (1) the agency shall
administer and monitor compliance with
education programs required by federal or state
law, including federal funding and state funding
for those programs; (2) the agency shall conduct
research, analysis, and reporting to improve
teaching and learning; (3) the agency shall
conduct hearings involving state school law at
the direction and under the supervision of the
commissioner; (4) the agency shall implement
pilot programs established by this title; (5) the
agency shall carry out the duties relating to the
investment capital fund under Section 7.024; (6)
the agency shall develop and implement a
teacher retirement program as provided by
Section 21.004; (7) the agency shall carry out
duties under the Texas Advanced Placement
Incentive Program under Subchapter C, Chapter
28; (8) the agency shall carry out duties relating
to adult education, driver education and regional
day school programs for the deaf; (9) the agency
shall review budgets, audit reports, and other
fiscal reports as required.
Texas Essential Knowledge and Skills (TEKS):
TEKS are standards established by TEA for
teaching academic subjects, and include details
about the way in which information is presented
to students in Texas schools.
Tier I:
Tier I is each school district’s share of the
foundation school program to be able to be
eligible to receive foundation school fund
payment.
Tier II:
Tier II is a guarantee yield component of the
foundation school program which provides each
school district with the opportunity to provide
the basic program and to supplement that
program at a level of its own choice. Each
school district is guaranteed a specified amount
per weighted student in state and local funds for
each cent of tax effort over that required for the
districts local fund assignment up to the
maximum specified by state law.
Transfer:
Transfers are the authorized exchanges of cash
or other resources between same functions.
Teacher Retirement System (TRS):
An agency of the state of Texas to establish a
program of benefits for member retirees and
other beneficiaries of the retirement system and
to establish rules for membership and the
management and operation of the system.
Unit Cost:
The cost required to produce a specific product
or unit of service.
University Interscholastic League (UIL):
The UIL is the governing body over inter-school
contests in Texas. The UIL organizes and
supervises contests that assist in preparing
students for citizenship. It aims to provide
healthy, character-building, educational
activities carried out under rules providing for
good sportsmanship and fair play for all
participants. Contests are supervised in the areas
of academics, athletics, and music.
Voucher:
A document indicating that a transaction has
occurred. It usually contains the accounts
related to the transaction.
269

Weighted Average Daily Attendance (WADA):
The number of students in weighted average
daily attendance which is calculated by dividing
the sum of the school districts allotments under
subchapter B and C less any allotment to the
district for transportation, any allotment under
section 42.158 and 50% of the adjustment under
section 42.102 by the basic allotment for the
applicable year.
Yield:
The rate of annual income returned on an
investment, expressed as a percentage.
270