Estimated Revenue for 2006-2007 is - San Antonio Independent ...

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Estimated Revenue for 2006-2007 is - San Antonio Independent ...

PLANNING AND BUDGET

Budget In Focus

2006 - 2007

Vision 2009 - Fulfilling the Promise

DESTINATION: EXEMPLARY


BOARD OF EDUCATION

S.A.I.S.D. Administration

Antonio Juarez

Deputy Superintendent for Financial Services,

Business Operations and Food Services

Kamal El Habr

Associate Superintendent for

Construction Management

Sylvia R. Reyna

Associate Superintendent for Governmental

Relations, External Affairs

Sylvia Dela Peña

Area Superintendent, Campus Operations

Area I

Julian H. Treviño

PRESIDENT

James Howard

VICE PRESIDENT

Thomas C. López

SECRETARY

Carlos Villarreal

ASSISTANT SECRETARY

Justin R. Rodriguez

MEMBER

Doug Sellers

MEMBER

Olga M. Hernandez

MEMBER

Dr. Robert J. Durón

Superintendent

Dr. Priscilla Canales

Interim Associate Superintendent for

Curriculum and Instruction

Toni Thompson

Associate Superintendent for

Human Resources

Marcos Zorola

Assistant Superintendent for Accountability, Technology

and Management Information Systems

Cora Johns

Area Superintendent, Campus Operations

Area II

Liz Melson

Faye Gonzalez

Area Superintendent, Campus Operations

Executive Director

Area III

Board and Superintendent’s Services

Carmen Vazquez-Gonzalez

Executive Director, Communications


Budget-in-Focus / 2006 - 2007

Table of Contents

Letter to Board of Education 1

Budget Calendar 13

Budget Considerations 15

Funding Sources 17

Estimated Revenue - All Funds by Fund Type 18

Appropriations Budget 19

Budget Enhancements 21

Total Estimated Revenue - by Source 22

Summary of Estimated Revenue - by Fund 23

Total Estimated Expenditures 25

Expenditures by Function - All Funds 26

Operating Fund Estimated Revenue 28

Operating Fund Estimated Expenditures 29

Operating Fund Function Comparison 30

Operating Fund by Type of Service 33

Operating Fund by Program Intent and Major Object Code 35

Food Service Fund - Revenue and Expenditures 37

Special Revenue Fund - Revenue and Expenditures 38

Special Revenue Fund - Function and Major Object Code 41

Debt Service Fund - Revenue and Expenditures 42

Budget Glossary 44

DESTINATION: EXEMPLARY


San Antonio Independent School District

141 Lavaca Street • San Antonio, Texas 78210-1095

Telephone (210) 299-5500 • Fax (210) 299-5580

________________________________________________________

Office of the Superintendent

BOARD OF EDUCATION

August 21, 2006

The Honorable Board of Education

San Antonio Independent School District

141 Lavaca Street

San Antonio, Texas 78210-1095

Dear Board Members:

JULIAN H. TREVIÑO

President

JAMES HOWARD

Vice President

THOMAS C. LOPEZ

Secretary

CARLOS VILLARREAL

Asst. Secretary

JUSTIN R. RODRIGUEZ

Member

DOUG SELLERS

Member

OLGA M. HERNANDEZ

Member

The San Antonio Independent School District (the “District”) budget for

fiscal year 2006-2007 is the District’s finance plan that will guide the

Board, staff and stakeholders in working toward the Vision 2009 mission:

“To graduate all students as responsible citizens with the academic and social preparation to pursue

higher education, join the military, or enter the workforce”.

Introduction

The District is proud to publish and disseminate budget information to the Board of Trustees and to

our community. The budget is built on Vision 2009, which will guide the school board, staff and

community in working toward the mission and goals of educating all children and continuously

improving their performance.

The development, review and consideration of the 2006-2007 Budget (the Operating Fund, the Food

Service Fund, the Debt Service Fund, and the Special Revenue Fund) was completed with a review

of every campus and department budget within the context of the District’s Vision 2009 mission,

goals, and financial policies. Information on each of the fund budgets is provided in this budget

document.

This budget document and the year-end Comprehensive Annual Financial Report (CAFR) are the

primary vehicles used to present Vision 2009’s financial plan and the results of programs and

services of the District. This report, the 2006-07 District Budget, is comprised of four sections:

• Executive Summary

• Campus Local and Federal Budgets

• Department Budgets

• Supplemental Section – Budget Enhancements

DR. ROBERT J. DURÓN

Superintendent

1


Our most important objective in the presentation of the budget data is to improve the quality of

information provided to our community about the financial support plan for the District’s Vision

2009 mission and goals, and educational programs and services for the 2006-2007 fiscal year. The

material in the budget document includes information that has been suggested by the Board

Members, staff, and the community.

The budget reflects the allocation of revenues and expenditures to support educational programs and

services defined by the District’s Vision 2009. It presents the vision of district and staff articulated

through financial and operating policies. It also represents a responsive balance between the

educational needs of students and the ability of the community and the State to provide the necessary

financial support to serve them.

Mission of the San Antonio Independent School District

The mission of the San Antonio Independent School District is to graduate all

students as responsible citizens with the academic and social preparation to pursue

higher education, join the military, or enter the workforce.

Vision 2009 Goals:

1. Safe Learning Environment

District establishes an effective structure that ensures safe learning environments

and student performance, effective planning, effective policy development and

decision making, and prudent fiscal decision-making. It establishes district-wide

accountability for all stakeholders at all levels of the organization.

2. Exemplary District

District establishes expectations of excellence and exemplary in student academic

performance.

3. Retain and Recruit Students & Staff

District establishes an effective retention and recruitment, programs for students and

staff to achieve the organization’s mission.

4. Parent & Community Involvement

District establishes and maintains student-centered and meaningful relationships with

parents, business, civic, and community leaders to provide meaningful support to the

public schools.

2


2006-2007 Budget

The budget process is comprised of seven phases – planning, preparation and submission, review

and coordination, adoption, implementation, monitoring, and evaluation. The preparation of the

budget commenced in October 2005 with the initial student enrollment forecast and property values

projections, and the development and adoption of the budget calendar. The process also included

budget reviews of each of the department’s base level budget and proposed budget enhancements.

Recommendations from schools, parents, employee union groups, and stakeholders of the District

were considered during the budget process.

Competitive Compensation Plan

The 2006-07 Local Operating Budget presented in this document reflects the allocation of resources

to support educational programs and Vision 2009. This budget as in the prior year budgets provides

a competitive compensation plan for our employees.

Budget Strategies

To continue offering a competitive compensation plan the District implemented the strategies

mentioned below.

Strategy

Coordinated Funding

Campus Staff Allocations

Initiative

Redesign high school assistant principals and

elementary school paraprofessional positions

Align campus staff with student membership

In order to balance the budget and to come up with funds to pay for the budget enhancements the

District will need approximately $7.3 million from the Local Operating Fund Balance. The 2006-

2007 end-of-year projected fund balance is $39.7 million. To ensure that we do not exceed the $7.3

million amount and possibly reduce this amount, the District will implement budget cost saving

strategies such as monitor local operating expenditures through out the 2006-2007 school year, and

continue with the internal energy savings program implemented during the 2004-2005 school year.

The Board adopted for the 2005-2006 school year a budget reflecting a need of approximately $10.8

million from the Local Operating Fund Balance. Through effective cost management it is projected

that this amount could be reduced to approximately $3.7 million. Future local, state and federal

funding resources will dictate compensation increases beyond the 2006-2007 school year.

The following table presents a comparison of the 2005-2006 Budget for all Governmental Funds

with the 2006-2007 budget year.

3


Total Budgets for All Governmental Funds

Funds

Budget

2005-2006

Budget

2006-2007

%

Change

Local Operating Funds $ 347,950,077 $ 369,687,778 6.25%

Food Service Funds $ 30,405,000 $ 31,785,833 4.54%

Debt Service Funds $ 39,153,866 $ 39,111,546 -0.11%

Special Revenue Funds $ 59,448,536 $ 52,164,435 -12.25%

Total Appropriations $ 476,957,479 $ 492,749,592 3.31%

Analysis of Adopted Budget

The composition of the District’s workforce is determined by the staffing formulas, policies and

guidelines of the Board on the basis of projected student membership and curriculum requirements.

For the 2006-2007 fiscal year, salaries and fringe benefits are budgeted to consume 88.31% of the

General Operating Fund resources.

Object

General Fund Expenditures by Object

Actual

2004-2005

Budget

2005-2006

Proposed Budget

2006-2007

%

Change

Payroll Costs $ 313,607,002 $ 309,832,440 $ 326,454,209 5.36%

Contracted Services 21,887,845 22,038,756 24,557,633 11.43%

Supplies & Materials 10,553,354 10,845,646 11,508,544 6.11%

Other Operating Costs 2,281,468 2,587,330 2,445,492 -5.48%

Debt Service - 1,252,779 1,252,779 0.00%

Capital Outlay 2,490,013 1,393,126 3,469,121 149.02%

Other Uses 1,268,055 - - -

Total General Fund Expenditure $ 352,087,737 $ 347,950,077 $ 369,687,778 6.25%

4


General Funds Expenditures by Object

(Comparison of Total Expenditures of Current and Proposed Budgets)

Supplies &

Materials

3.12%

Other

Operating

Costs

0.74%

Contracted

Services

6.33%

Debt Service

0.36%

Payroll

Costs

89.05%

Capital

Outlay

0.40%

Other Operating

Costs

0.66%

Supplies &

Materials

3.11%

Contracted

Services

6.64%

Debt Service

0.34%

Capital Outlay

0.94%

Payroll

Costs

88.31%

2005-2006 2006-2007

General Fund Revenues

Programs and services included in the General Fund Budget are primarily supported by local and

state sources of revenue. A comparison of General Fund revenue sources is presented below.

Revenue Sources

Budget

Proposed Budget

2005-2006

2006-2007 Increase

Local Sources $ 129,302,688 $ 129,207,228 $ (95,460)

State Sources 204,000,747 229,943,431 25,942,684

Federal Sources 3,805,322 3,245,052 (560,270)

From Fund Balance 10,841,320 7,292,067 (3,549,253)

Total Operating Fund Revenues $ 347,950,077 $ 369,687,778 $21,737,701

5


300,000,000

200,000,000

100,000,000

2005-2006 General Fund Revenue Sources

The local sources of revenue that

support the General Fund Budget

represent 34.95 % of General Fund

funding for the 2006-2007 school year.

Of this amount, the largest source of

revenue available to the District is the

property tax that is derived from current

and delinquent real estate tax payments.

-

300,000,000

Local

Sources

State

Sources

Federal

Sources

From Fund

Balance

2006-2007 General Fund Revenue Sources

The proposed budget shows an increase

in state revenue. The 2006-2007 state

revenue projections are based on an

estimated average daily attendance

(ADA) of 50,786.47 students, certified

taxable property values of

$9,205,894,525 and projected property

value growth of 8.505%.

200,000,000

100,000,000

-

Local

Sources

State

Sources

Federal

Sources

From Fund

Balance

State revenue represents 62.20 % of the General Fund and includes the HB1 state flow through of

$9.384 million for teachers, counselors, RNs, and $1.872 million for auxiliary staff. State revenues

also include additional state revenues of $8.973 for adding enrichment tax of .04. The General Fund

federal revenues are 0.88% of the revenue budget.

Personnel Allocation

The goals and objectives of the District are achieved through the dedicated efforts of teachers, aides,

administrators, and other support personnel. Student membership projections and campus staffing

formulas direct the allocation of teachers and other staff among the campuses. The District has

undertaken many innovative approaches to help reach specific goals. These approaches include a

Bond Program Department that has been established to oversee the efficient and effective

expenditure of nearly $500 million in capital project funds to bring district facilities up to standard.

Other innovative approaches that continued from the prior year include using a Coordinated Funding

Plan, Pre-Kindergarden Grant, and Academy for Accelerated Learning, Small Learning

Communities, and the Redesigning High School Initiative.

6


Estimated Taxes on a Typical Home

in SAISD

900

800

700

600

500

400

300

200

$828.94 $844.18

2006 2007

The District’s initial certification report from the Bexar Appraisal District reflects a total estimated

taxable value for the 2006-07 fiscal year of $9,073,848,050 compared to the estimated taxable value

in 2005-2006 of $8,241,867,692. Taxes to fund programs and services for the 2006-2007 fiscal year

for the average homeowner increased due to a rise in local property values and not the property tax

rate of $1.5797. The tax bill in 2005-2006 for a home with an average market value of $64,361 and

average taxable value of $48,194 was estimated to be $828.94 and the estimated tax bill in 2006-

2007 for the same home now with an average market value of $71,933 and average taxable value of

$53,439 will be $844.18. It is estimated that the District will experience relatively modest increases

in the tax base over the next several years.

Demographics and Student Enrollment

San Antonio is now the eighth largest city in the United States and is one of the fastest growing

metropolitan areas. It is located in South-Central Texas, southeast of Austin, approximately 140

miles northwest of the Gulf of Mexico and 150 miles northeast of the city of Laredo on the Mexican

border. It is located on the edge of the Gulf Coastal Plains the fastest growing region within the

state.

According to the San Antonio Economic Foundation the population of the area is over 1.25 million,

with a median household income of $43,456. An annual living cost comparison of selected high

tech cities conducted by Runzheimer International, a management consulting firm, based in

Rochester, Wisconsin reflected that San Antonio’s cost of living is much more affordable than

Dallas, Houston, and other large cities such as Los Angeles, Atlanta, Phoenix, and Denver. San

Antonio is projected to grow at an average annual rate of 7.2% through the year 2010. The five (5)

largest corporate headquarters located in San Antonio are:

7


Company

Business

Employed in

San Antonio - 2005

Employed in

San Antonio - 2006

H-E-B Food Stores Super Market Chain 14,600 14,588

United Service Automobile

Association (USAA) Insurance 14,9554 13,800

AT&T Telecommunications 6,000 6,500

Taco Cabana Fast Food Chain 3,000 1,850

Oil Refining &

Valero Energy Gasoline Marketing 2,939 3,000

San Antonio’s top five leading manufactures are:

Company

Business

Employed in

San Antonio2006

Cardell Kitchen/Bath Cabinetry Custom Wood Cabinets 3,050

Toyota Motor Mfg. Texas Truck Manufacturing Plant 2,000

Kinetic Concepts, Inc. (KCI) Specialty Medical Products 1,800

Martin Marietta Materials SW Cement, Prestress 1,400

Clarke American Check Printing 1,295

In San Antonio, the United States Military is a major employer with approximately 50,672 military,

38,583 civilian employees and a direct financial impact increased from $2.95 Billion in 2005 to $5.2

billion in 2006.

The District must be prepared to meet the challenges of educating children that must be prepared for

careers requiring high-level skills in mathematics, science, and technology in addition to solid

reading and writing skills. The net effect of the growing population on the District’s student

enrollment is difficult to ascertain due to many complicating factors. In particular, the recent growth

of state charter schools and private schools will mitigate the effect of population increases, causing

District enrollment to remain relatively flat or decline for the next three years.

8


San Antonio ISD's ADA Trend

53,500.00

53,000.00

52,287.56

52,500.00

51,711.982

51,517.080

52,000.00

ADA

51,500.00

51,196.468

51,000.320

51,000.00

50,500.00

50,000.00

2002 2003 2004 2005 2006

School Year

Performance Measurement

Beginning Spring 2003, by law, Texas students must pass a new state assessment in order to be

promoted at certain grade levels and to graduate from high school. The previous state assessment

was called the Texas Assessment of Academic Skills (TAAS). TAAS has been replaced by the new

state assessment called the Texas Assessment of Knowledge and Skills (TAKS). The TAKS test

evaluates student learning based on the state-required curriculum – the Texas Essential Knowledge

and Skills (TEKS). TAKS will be given in the 3 rd through the 11 th grades and students will be held

to higher academic standards than the TAAS test. Each 3 rd grade student must pass the reading

section (English or Spanish) of the TAKS test in order to be promoted to the 4 th grade. Students in

the 11 th grade must pass all portions of TAKS (mathematics, English Language Arts, social studies,

and science) in order to graduate.

In the school year 2004-2005, students in the 5 th grade were required to pass the reading and

mathematics portions of the TAKS test in order to be promoted to the 6 th grade. Starting with the

school year 2007-2008, students in the 8 th grade will be required to pass the reading and

mathematics portions of the TAKS test to be promoted to the 9 th grade.

9


The chart below reflects the District’s TAKS performance for the assessment administered in the

spring of the 2005 and 2006 school years.

TAKS Performance Results All Students

Percent Passing

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

2005 2006

School Year

Reading

Mathematics

Social Studies

Science

Writing

2006-07 District Budget Highlights

The following selection of highlights is presented as a brief overview of the significant items and

issues contained in the 2006-2007 budget.

Student Enrollment. During the 2005-2006 school year, regular student enrollment

declined. However, the enrollment for three (3) and four (4) year old students

increased. The 2006-2007 student enrollment is projected to be slightly lower than the

2005-2006 enrollment.

10


11

Please Note:

On August 28, 2006, due to District Board

action, the actual budget adopted was

increased by $2,788,732.


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12


Budget Schedule

2006 - 2007

CALENDAR

January 2006 Budget Calendar/Guidance Proposed

Feb/April

July 11

Staff Prepares Proposed Budgets

Board Budget Work Session Overview

July 17 Board Budget Work Session for Fiscal Year 2006-

2007

August 14 Board Budget Work Session for Fiscal Year 2006-

2007

August 21

Public Hearing to Discuss Budget and Proposed

Tax Rate.

August 28

September 1

Adoption of Compensation Plan, Budget and Tax

Rate for 2006-2007

Fiscal Year 2006-2007 Officially Begins

DESTINATION: EXEMPLARY

13


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14


Budget Considerations

2006 - 2007

Estimated Revenue for 2006-2007 is - $485,457,525

Amount from Fund Balance - $10,080,799 (2.71%of

budget)

The 2006-2007 total appropriations Budget is -

$495,538,324

Estimated Average Daily Attendance (ADA) -

50,786.47

Student/Teacher ratio of 22/1 for grades K through

4th Grade

Maintenance & Operations Tax Rate of $1.37/$100

Debt Service Tax Rate of $0.2097/$100

Total Tax Rate of $1.5797/$100

Estimated Property Values of $9,205,894,525

Projected Property Value Growth of 8.505%

DESTINATION: EXEMPLARY

15


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16


Funding Sources

2006 - 2007

The San Antonio Independent School District has three major sources of revenue--local,

state, and federal funds.

Local funds are primarily derived from taxes levied on real estate by the SAISD. Other

sources of local funds include interest earned on short-term investments, rental of district

property and other miscellaneous income. The local tax revenue amounts to

approximately 25.26% of the district’s total budget. Total local revenue is 30.19% of the

budget. The SAISD tax rate is:

Maintenance & Operations $1.3700/ $100

Debt Service $0.2097/ $100

Total SAISD Tax Rate $1.5797/ $100

State funds are based primarily upon the average daily attendance (ADA) of the District’s

pupils and by their educational category (Bilingual, Compensatory, Regular, Special

Education, and Vocational Education). The State determines what the total cost for a

basic program should be for the district by special formula and weights for type of student

served. The State then deducts the amount of revenue required to be raised by the

SAISD. The balance is then provided as State Aid. The State assists with funding Debt

Service on new and old bond issues. This amounted to 4.28% of the budget. State funds

account for approximately 50.74% of the total budget.

Federal funds are primarily provided as grants designated for a special purpose and

cannot be spent for any reason other than the one so specified. Federal sources account

for approximately 17.04% of the total district budget.

Use of the Fund Balance amounted to 2.03% of the total District budget.

DESTINATION: EXEMPLARY

17


Estimated Revenue

All Funds 2006 - 2007

TEA REQUIRED*

Info. Only

Operating Food Service Debt Service Special Revenue Total

ESTIMATED REVENUE Fund Fund Fund Fund** All Funds

Local Revenue $ 129,207,228 $ 2,475,000 $ 17,896,661 $ - $ 149,578,889

State Revenue 229,943,431 275,000 21,214,885 - 251,433,316

Federal Revenue 3,245,052 29,035,833 52,164,435 84,445,320

TOTAL EST. REVENUE $ 362,395,711 $ 31,785,833 $ 39,111,546 $ 52,164,435 $ 485,457,525

Amount from Fund Balance 10,080,799 10,080,799

Total Available Resources $ 372,476,510 $ 31,785,833 $ 39,111,546 $ 52,164,435 $ 495,538,324

* TEA (Texas Education Agency) requires the District to adopt an annual budget for these designated funds.

** For infomration only. The Special Revenue Fund includes Federal and State funds such as Title I and other grants and entitlements.

TEA does not require the Distrirct to include these funds in the annual budget to be adopted. The totals here represent those in the Finance System with

a fiscal year "7" (2006-07) as of 08/10/06.

18


Appropriations Budget

2006 - 2007

TEA REQUIRED*

Info. Only

Operating Food Service Debt Service Special Revenue Total

ESTIMATED EXPENDITURES Fund Fund Fund Fund** All Funds

Instruction $ 223,551,265

$ 24,703,191 $ 248,254,456

Instructional Resources & Media 5,893,159 1,634,027 7,527,186

Curriculum & Prof. Development 3,771,656 10,609,185 14,380,841

Instructional Administration 5,180,357 2,836,341 8,016,698

School Leadership 20,839,703 6,355,747 27,195,450

Guidance & Counseling 15,695,717 1,520,941 17,216,658

Social Work Services 1,985,255 431,572 2,416,827

Health Services 6,061,168 433,738 6,494,906

Student Transportation 9,272,443 92,000 9,364,443

Food Services 109,994 $ 30,685,833

30,795,827

Extracurricular 8,872,845 36,304 8,909,149

General Administration 13,735,029 3,000 13,738,029

Facilities Maintenance and

Operations 45,241,084 1,097,000 118,392 46,456,476

Security & Monitoring 5,738,574 20,781 5,759,355

Data Processing 3,747,832 488,292 4,236,124

Community Services 1,387,650 2,883,924 4,271,574

Debt Services 1,252,779 $ 39,111,546

40,364,325

Payments to JJAEP 140,000 140,000

TOTAL EST. EXPENDITURES $ 372,476,510 $ 31,785,833 $ 39,111,546 $ 52,164,435 $ 495,538,324

* TEA (Texas Education Agency) requires the District to adopt an annual budget for these designated funds.

** For infomration only. The Special Revenue Fund includes Federal and State funds such as Title I and other grants and entitlements.

TEA does not require the Distrirct to include these funds in the annual budget to be adopted. The totals here represent those in the Finance

System with a fiscal year "7" (2006-07) as of 08/10/06.

19


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20


Vision 2009

Budget Enchancements - Recurring Costs

2006 - 2007 School Year

Local

Budget

Estimated

Amount

Special

Revenue

Estimated

Amount

HB1

Mandates

Estimated

Amount

Academics

● High School Initiative @ $275 per HS ADA $ 3,390,200

Administration

● Vehicle Replacement Plan $ 1,990,000

● Utilities 1,890,000

● Vehicle Fuel 500,000

● Trash Disposal 94,000

● Region 20 Student and Administrative Management Systems 103,000

Human Resources

● Compensation and Fringe Benefits Increase 8,031,283

● Position reclassification amount and travel allowances 542,000

● Health Insurance Benefits 994,500

● Police Department (officers from grant added to local) 230,000

● Social Security, TRS, Medicaid Increase due to teacher state

pay increase of $2,000 and $500 pass through. 1,876,800

● Social Security, TRS, Medicaid Increase due to state's $500

pass through for eligible employees 355,585

● Teacher mandated teacher increase ($2,000 + 500) $ 9,384,000

● Staff pass through amount ($500 for eligible full time staff) 1,871,500

$ 16,607,168 $ 3,390,200 $ 11,255,500

21


Total Estimated Revenue For

All Funds by Source

Percent of

Source Description Amount Total Total

Local Revenue

Property Taxes M & O $ 125,220,253

Property Taxes Debt Service 17,896,661

Food Service (Meals/Misc.) 2,475,000

Tuition, Interest, & Other 3,986,975

Total Local Revenue $ 149,578,889 30.19%

State Revenue

Foundation Fund $ 229,943,431

Food Service (State Matching) 275,000

Debt Service (Bond) 21,214,885

Total State Revenue 251,433,316 50.74%

Federal Revenue

Food Service $ 29,035,833

Special Revenue 52,164,435

Other Federal 3,245,052

Total Federal Revenue 84,445,320 17.04%

Total Estimated Revenue $ 485,457,525 97.97%

Other Resources

From Operating Fund Balance 10,080,799 2.03%

Total Other Resources 10,080,799

Total Estimated Revenue and Other Resources $ 495,538,324 100.00%

Total Estimated Revenue 2006-2007

$300,000,000

$250,000,000

$251,433,316

$200,000,000

$149,578,889

$150,000,000

$100,000,000

$84,445,320

$50,000,000

$-

$10,080,799

Local Revenue State Revenue Federal Revenue Other Resources

22


Summary of Estimated

Revenues by Fund

Estimated Resources of $495,538,324 for this school year is divided into the following fund groups:

FUND DESCRIPTION AMOUNT TOTAL

Operating Fund

199 Local Maintenance $ 279,817,133

162 Transportation 10,599,891

163 State Bilingual 2,145,867

164 State Compensatory 27,493,510

165 Gifted and Talented 1,560,823

167 Vocational Education 7,771,551

168 Special Education 42,927,735

177 Magnet Schools 160,000

Total Operating Fund $ 372,476,510

101 Food Service Fund 31,785,833

General Fund Total $ 404,262,343

Special Revenue Fund

204 Drug Free Schools & Community $ 506,035

211 ESEA Title I, Regular 31,442,361

212 ESEA Title I, Migrant 566,228

215 ESEA Title I, Juv Preven & Interv 206,077

224 IDEA-B Formula Fed. Special Ed 9,612,451

225 IDEA Part B, Preschool 212,506

255 Title II, Part A, TPTR 6,144,343

262 Title II, Part D, Technology 324,316

263 Title III, Part A, Eng Lang 1,109,262

265 TX 21st Century Comm. Learning Cnts 700,000

269 Title V, Part A, Innovative Programs 106,033

477 Smaller Learning Communites 921,951

489 Smaller Learning Communites 312,872

$404,262,343

General Fund

Summary by Fund Group

$52,164,435

Special

Revenue

$39,111,546

Debt Service

Fund

$460,000,000

$410,000,000

$360,000,000

$310,000,000

$260,000,000

$210,000,000

$160,000,000

$110,000,000

$60,000,000

$10,000,000

Total Special Revenue Fund* 52,164,435

511 Debt Service Fund 39,111,546

Total Estimated Resources $ 495,538,324

* Special Revenue changes as grants and amounts change during the year.

23


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24


Total Estimated

Expenditures

The estimated SAISD expenditures for all funds are as follows:

PROPOSED

BUDGET PERCENT

EXPENDITURE TYPE 2006 - 2007 OF TOTAL

Payroll Costs 386,723,875 78.04%

Contracted Services 29,741,079 6.00%

Supplies and Materials 28,580,665 5.77%

Other Operating Costs 4,207,923 0.85%

Debt Service 40,364,325 8.15%

Capital Outlay 5,920,457 1.19%

TOTAL BUDGET $ 495,538,324 100.00%

Total Estimated Expenditures

400,000,000

350,000,000

386,723,875

300,000,000

250,000,000

200,000,000

150,000,000

100,000,000

29,741,079

28,580,665

4,207,923

40,364,325

5,920,457

50,000,000

-

Payroll Costs

Contracted Services

Supplies and Materials

Other Operating Costs

Debt Service

Capital Outlay

25


Expenditures by Function and Fund Type

Fund Type for All Funds

Special

Major

Debt Revenue Function Function

DESCRIPTION General Fund Service Fund Total Total

11-Instruction $ 223,551,265

$ 24,703,191 $ 248,254,456

12-Inst. Resources & Media Svc 5,893,159 1,634,027 7,527,186

13-Curriculum & Inst Staff Dev. 3,771,656 10,609,185 14,380,841

10-INST. SVC. SUBTOTAL $ 270,162,483

21-Instructional Administration 5,180,357 2,836,341 8,016,698

23-School Administration 20,839,703 6,355,747 27,195,450

20-INSTR. RELATED SUBTOTAL 35,212,148

31-Guidance & Counseling Svc. 15,695,717 1,520,941 17,216,658

32-Attendance & Social Work 1,985,255 431,572 2,416,827

33 Health Services 6,061,168 433,738 6,494,906

34-Pupil Transportation 9,272,443 92,000 9,364,443

35-Food Services 30,795,827 - 30,795,827

36-Extracurricular Activities 8,872,845 36,304 8,909,149

30-PUPIL SVCS. SUBTOTAL 75,197,810

41-General Administration 13,738,029 - 13,738,029

40-GENERAL ADMIN. SUBTOTAL 13,738,029

51-Facilities Maintenance and

Operations 46,338,084 118,392 46,456,476

52-Security & Monitoring 5,738,574 20,781 5,759,355

53-Data Processing 3,747,832 488,292 4,236,124

50-PLANT MAINT. SUBTOTAL 56,451,955

61-Community Services 1,387,650 2,883,924 4,271,574

60-ANCILLARY SERVICES SUB. 4,271,574

71-Debt Service 1,252,779 $ 39,111,546

- 40,364,325

70-DEBT SERVICES SUBTOTAL 40,364,325

95-Payments to JJAEP 140,000 - 140,000

90-INTERGOVT'L CHARGES SUB 140,000

Function Total $ 404,262,343 $ 39,111,546 $ 52,164,435 $ 495,538,324 $ 495,538,324

Per Pupil Expenditure * $ 7,811 $ - $ 949

$ 8,760

* The calculation for the "Per Pupil Expenditure" excludes Community Services (61), Debt Services (71), Facilities Acquisition

(81) and Construction, Payments to JJAEP (95) and Capital Outlay (6600's). The remaining amount is divided by the estimated

Average Daily Attendance (ADA) of 50,786.47

26


Estimated Expenditures by Function

Major Function-All Funds

$300,000,000

$270,162,483

$250,000,000

$200,000,000

$150,000,000

$100,000,000

35,212,148

75,197,810

56,451,955

40,364,325

13,738,029

4,271,574

140,000

$50,000,000

$-

10-INST. SVC.

SUBTOTAL

20-INSTR. RELATED

SUBTOTAL

30-PUPIL SVCS.

SUBTOTAL

40-GENERAL ADMIN.

SUBTOTAL

50-PLANT MAINT.

SUBTOTAL

60-ANCILLARY

SERVICES SUB.

70-DEBT SERVICES

SUBTOTAL

90-INTERGOVT'L

CHARGES SUB

27


Operating Fund*

Estimated Revenue

FINAL

ESTIMATED

BUDGET PERCENT REVENUE PERCENT

REVENUE TYPE 2005-2006 OF TOTAL 2006 - 2007 OF TOTAL

LOCAL REVENUE

Local Taxes $ 129,355,188 35.95% $ 125,220,253 33.62%

Other Local 4,646,547 1.29% 3,986,975 1.07%

Estimated Total Local Revenue $ 134,001,735 37.24% $ 129,207,228 34.69%

STATE REVENUE

State Foundation $ 205,710,902 57.17% $ 229,943,431 61.73%

Other State Revenue 0.00% 0.00%

Estimated Total State Revenue $ 205,710,902 57.17% $ 229,943,431 61.73%

FEDERAL REVENUE 3,805,219 1.06% 3,245,052 0.87%

TOTAL ESTIMATED REVENUE $ 343,517,856 95.47% $ 362,395,711 97.29%

OTHER RESOURCES 4,013,000 1.12%

FROM FUND BALANCE 12,271,953 3.41% 10,080,799 2.71%

16,284,953 4.53% 10,080,799 2.71%

TOTAL ESTIMATED REVENUE &

OTHER RESOURCES $ 359,802,809 100.00% $ 372,476,510 100.00%

* LESS: TRS (Teacher Retirement System) On-Behalf payments made by the State of Texas

for district employees and the Food Service Fund.

Operating Fund Estimated Revenue

LOCAL REVENUE

$129,207,228

$229,943,431

STATE REVENUE

FEDERAL REVENUE

3,245,052

FROM FUND BALANCE

10,080,799

28


Operating Fund*

Estimated Expenditures

FINAL

PROPOSED

BUDGET PERCENT BUDGET PERCENT

EXPENDITURE TYPE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL

Payroll Costs $ 317,129,940 88.14% $ 329,242,941 88.39%

Contracted Services 24,315,979 6.76% 24,557,633 6.59%

Supplies and Materials 11,350,880 3.15% 11,508,544 3.09%

Other Operating Costs 3,176,367 0.88% 2,445,492 0.66%

Debt Service - 0.00% 1,252,779 0.34%

Capital Outlay 2,575,329 0.72% 3,469,121 0.93%

Other Uses 1,254,314 0.35% - 0.00%

TOTAL BUDGET $ 359,802,809 100.00% $ 372,476,510 100.00%

Non-Payroll

* LESS: The Food Service Fund and the TRS (Teacher Retirement System) On-Behalf payments made

by the State of Texas for district employees.

Estimated Operating

Fund Expenditures

Payroll Costs, 88.39%

Supplies and Materials,

3.09%

Other Operating Costs,

0.66%

Other, 11.61%

Debt Service, 0.34%

Capital Outlay, 0.93%

Contracted Services,

6.59%

29


Operating Fund *

Function Comparison

FINAL

PROPOSED

BUDGET PERCENT BUDGET * PERCENT

FUNCTION 2005 -2006 OF TOTAL 2006 - 2007 OF TOTAL**

Instruction $ 213,994,643 59.48% $ 223,551,265 60.02%

Instructional Resource & Media Services 6,585,603 1.83% 5,893,159 1.58%

Curr. and Instructional Staff Dev. 4,730,432 1.31% 3,771,656 1.01%

Instructional Leadership 5,091,899 1.42% 5,180,357 1.39%

School Leadership 23,076,460 6.41% 20,839,703 5.59%

Guidance and Counseling 14,453,104 4.02% 15,695,717 4.21%

Social Worker Services 1,917,599 0.53% 1,985,255 0.53%

Health Services 5,841,917 1.62% 6,061,168 1.63%

Student (Pupil) Transportation 7,769,200 2.16% 9,272,443 2.49%

Food Services 120,013 0.03% 109,994 0.03%

Extracurricular Activities 8,648,379 2.40% 8,872,845 2.38%

General Administration 13,360,326 3.71% 13,735,029 3.69%

Facilities Maintenance & Operations 41,034,202 11.40% 45,241,084 12.15%

Security & Monitoring Services 5,403,987 1.50% 5,738,574 1.54%

Data Processing Services 3,956,141 1.10% 3,747,832 1.01%

Community Services 2,295,390 0.64% 1,387,650 0.37%

Debt Service - 0.00% 1,252,779 0.34%

Facilities Acquisition & Construction 153,787 0.04% - 0.00%

Payments to Juv. Justice Alt. Ed. Prog. (JJAEP) 115,412 0.03% 140,000 0.04%

Other Uses 1,254,314 0.35% - 0.00%

TOTAL BUDGET $ 359,802,809 100.00% $ 372,476,510 100.00%

* LESS: The Food Service Fund and the TRS (Teacher Retirement System) On-Behalf payments made by

the State of Texas for district employees.

** NOTE: Totals may vary due to rounding.

30


Operating Fund Chart

by Major Function

Operating Fund-Major Function

20 Sch. Leadership

6.99% 30 Std. Support

Svcs.

11.28%

40 Administration

3.69%

10 Instruction

62.61%

50 Support Services

14.69%

60-90 Other

0.75%

31


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32


Operating Fund *

by Type of Service

FINAL

PROPOSED

BUDGET PERCENT BUDGET PERCENT

TYPE OF SERVICE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL**

Instruction & Instructional Related Services $ 225,310,678 62.62% $ 233,216,080 62.61%

Instructional and School Leadership 28,168,359 7.83% 26,020,060 6.99%

Support Services-Student 38,750,212 10.77% 41,997,422 11.28%

Administrative Support Services 13,360,326 3.71% 13,735,029 3.69%

Support Services Non-Student Based 50,394,331 14.01% 54,727,490 14.69%

Community Services 2,295,390 0.64% 1,387,650 0.37%

Debt Service - 0.00% 1,252,779 0.34%

Facilities Acquisition & Construction 153,787 0.04% - 0.00%

Intergovernmental Charges 115,412 0.03% 140,000 0.04%

Other Uses 1,254,314 0.35% - 0.00%

TOTAL BUDGET $ 359,802,809 100.00% $ 372,476,510 100.00%

* LESS: TRS (Teacher Retirement System) On-Behalf payments made by the State of Texas

for district employees and the Food Service Fund.

** NOTE: Totals may vary due to rounding.

Operating Fund by Type of Service

Proposed Budget

Administrative Support

Services, 3.69%

Support Services Non-

Student Based, 14.69%

Community Services, 0.37%

Debt Service, 0.34%

Support Services-Student,

11.28%

Intergovernmental Charges,

0.04%

Instructional and School

Leadership, 6.99%

Instruction & Instructional

Related Services, 62.61%

33


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34


Operating Fund by Program Intent

and Major Object Code

61XX 62XX 63XX 64XX 65XX 66XX Total By

Payroll Costs Purch./Contr. Supplies & Other Oper. Debt Cap. Outlay Program

P.I.C. Description Services Materials Expenses Services Land, Bldg, Eqp. Intent Code

11 Basic Educ Services $ 137,599,399 $ 820,504 $ 1,420,148 $ 204,436 $ - $ 868,707 $ 140,913,194

21 Gifted and Talented 1,378,187 23,700 105,786 51,150 0 2,000 1,560,823

22 Career and Tech (VOC) 7,590,511 16,000 117,500 42,540 0 5,000 7,771,551

23 Student w/Disabilities (Sp Ed) 46,448,987 66,052 664,666 12,200 0 27,640 47,219,545

24 Accelerated Ed (Compensation) 1,954,687 367,185 254,586 141,220 0 27,928 2,745,606

25 Bilingual Ed & ESL 24,229,195 28,843 287,388 84,122 0 11,750 24,641,298

26 Non-Disciplinary AEP Services 3,742,115 178,934 59,319 5,150 0 29,800 4,015,318

28 DAEP Basic Services 4,066,518 10,277 39,889 8,902 0 24,529 4,150,115

30 T-1 Schoolwide Related T 15,278,435 399,000 1,489,550 2,975 0 0 17,169,960

91 Athletics & Related Acti. 5,242,204 0 0 0 0 0 5,242,204

99 Undistributed (Generic) 81,712,703 22,647,138 7,069,712 1,892,797 1,252,779 2,471,767 117,046,896

Major Class Object Total

% of Total

$ 329,242,941 $ 24,557,633 $ 11,508,544 $ 2,445,492 $ 1,252,779 $ 3,469,121 $ 372,476,510

88.39% 6.59% 3.09% 0.66% 0.34% 0.93% 100.00%

35


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36


Food Service Fund

Estimated Revenues & Expenditures

FINAL

ESTIMATED

BUDGET PERCENT REVENUE PERCENT

REVENUE TYPE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL

ESTIMATED REVENUE

Local Revenue $ 2,275,000 7.13% $ 2,475,000 7.79%

State Revenue 275,000 0.86% 275,000 0.87%

Federal Revenue 27,855,000 87.27% 29,035,833 91.35%

From (To) Fund Balance 1,513,742 4.74% 0.00%

TOTAL ESTIMATED REVENUE $ 31,918,742 100.00% $ 31,785,833 100.00%

FINAL

PROPOSED

BUDGET PERCENT BUDGET PERCENT

EXPENDITURE TYPE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL

ESTIMATED EXPENDITURES

Payroll Costs $ 15,446,072 48.39% $ 16,924,260 53.24%

Contracted Services 1,515,979 4.75% 933,000 2.94%

Supplies and Materials 13,621,137 42.67% 12,273,573 38.61%

Other Operating Costs 345,000 1.08% 335,000 1.05%

Capital Outlay 990,554 3.10% 1,320,000 4.15%

TOTAL ESTIMATED EXPENDITURES $ 31,918,742 100.00% $ 31,785,833 100.00%

Estimated Revenues & Expenditures

Contracted

Services

2.94%

Supplies and

Materials

38.61%

Estimated

Expenditures

Estimated

Revenue

Federal Revenue

91.35%

Local Revenue

7.79%

State Revenue

0.87%

Payroll Costs

53.24%

Other Operating

Costs

1.05%

Capital Outlay

4.15%

37


Special Revenue Fund

Estimated Revenues & Expenditures

ORIGINAL*

ESTIMATED

BUDGET PERCENT REVENUE PERCENT

REVENUE TYPE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL**

ESTIMATED REVENUE

Federal Revenue 59,448,536 100.00% 52,164,435 100.00%

TOTAL ESTIMATED REVENUE $ 59,448,536 100.00% $ 52,164,435 100.00%

ORIGINAL*

PROPOSED

BUDGET PERCENT BUDGET PERCENT

EXPENDITURE TYPE 2005 - 2006 OF TOTAL 2006 - 2007 OF TOTAL

ESTIMATED EXPENDITURES

Payroll Costs $ 45,649,744 76.79% $ 40,556,674 77.75%

Contracted Services 6,780,398 11.41% 4,250,446 8.15%

Supplies and Materials 4,961,169 8.35% 4,798,548 9.20%

Other Operating Costs 1,307,895 2.20% 1,427,431 2.74%

Capital Outlay 749,330 1.26% 1,131,336 2.17%

TOTAL ESTIMATED EXPENDITURES $ 59,448,536 100.00% $ 52,164,435 100.00%

Other Oper and Capital Outlay 2,558,767

MAJOR SPECIAL REVENUE FUNDS INCLUDED:

TITLE I, PART A

TITLE II, PART A, TEACHER, PRINCIPAL

TRAINING AND RECRUITING

FEDERAL CAREER AND TECHNOLOGY BASIC

IDEA-B FORMULA SPECIAL ED.

IDEA-B PRESCHOOL SPECIAL ED.

* The original budget is used for Special Revenue comparison because a number of grants are received

during the school year. Some grants are multi-year and the balances are carried forward from prior years.

The Special Revenue fund decrease for 2006 - 2007 is due in part to the timing of when grants are approved

and does not necessarily indicate a total decrease in grants and entitlements.

** NOTE: Totals may vary due to rounding.

38


Special Revenue Fund Chart

Estimated Expenditures

$4,250,446

Contracted Services

8.97%

$1,427,431

Other Operating Costs

3.01%

$1,131,336

Capital Outlay

2.39%

$40,556,674

Payroll Costs

85.62%

39


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40


Special Revenue by Function

and Major Object Code

61XX 62XX 63XX 64XX 65XX 66XX

Payroll Costs Purch./Contr. Supplies & Other Oper. Debt Cap. Outlay Function Major % of

Function Description Services Materials Expenses Services Land, Bldg, Eqp. Total Function Total Total

11 Instruction 17,335,169 2,553,428 3,616,474 379,341 818,779 24,703,191

12 Instructional Resources

& Media 1,545,872 88,155 1,634,027

13 Curriculum & Prof.

Development 9,615,858 160,425 406,878 305,824 120,200 10,609,185 1X 36,946,403 70.83%

21 Instructional

Administration 2,146,178 342,968 245,527 68,894 32,774 2,836,341

23 School Leadership 6,296,438 5,000 52,068 2,241 6,355,747 2X 9,192,088 17.62%

31 Guidance & Counseling 1,067,564 364,350 49,972 39,055 1,520,941

32 Social Work Services 428,622 2,950 431,572

33 Health Services 298,826 119,266 11,800 200 3,646 433,738

34 Student Transportation 92,000 92,000

36 Extracurricular 36,304 36,304 3X 2,514,555 4.82%

41 General Administration - 4X - 0.00%

Facilities Maintenance

51 and Operations 823 117,569 118,392

52 Security & Monitoring 11,581 6,200 3,000 20,781

53 Data Processing 477,292 10,000 1,000 488,292 5X 627,465 1.20%

61 Community Services 1,412,007 550,540 414,538 480,254 26,585 2,883,924 6X 2,883,924 5.53%

Total by Object

Percent of Total

40,636,230 4,227,696 4,841,344 1,362,940 1,096,225 52,164,435 XX 52,164,435 100%

77.90% 8.10% 9.28% 2.61% 0.00% 2.10% 100%

41


Debt Service Fund

Estimated Revenues & Expenditures

FINAL

ESTIMATED

BUDGET PERCENT REVENUE PERCENT

REVENUE TYPE 2005-2006 OF TOTAL 2006 - 2007 OF TOTAL**

ESTIMATED REVENUE

Local Taxes $ 18,166,005 44.95% 17,896,661 45.76%

State Aid 20,987,861 51.94% 21,214,885 54.24%

Other Resources* 1,254,314 3.10% 0.00%

TOTAL EST REVENUE & OTHER RESOURCES $ 40,408,180 100.00% 39,111,546 100.00%

FINAL

BUDGET PERCENT BUDGET PERCENT

EXPENDITURE TYPE 2005-2006 OF TOTAL 2006 - 2007 OF TOTAL

ESTIMATED EXPENDITURES

Principal - Bonds SR 2000 $ 685,000 1.70% $ 720,000 1.84%

Principal - Bonds SR 2001 A & B 3,430,000 8.49% 3,570,000 9.13%

Principal - Bonds SR 2005 350,000 0.87% 360,000 0.92%

Principal - Bonds SR 1997 5,280,000 13.07% 5,550,000 14.19%

Principal - Bonds SR 1999 3,750,000 9.28% 3,965,000 10.14%

Principal - Lease Purchase 915,000 2.26% 0.00%

Interest - Bonds SR 2000 181,620 0.45% 149,425 0.38%

Interest - Bonds SR 2001 A & B 8,539,069 21.13% 8,401,869 21.48%

Interest - Bonds SR 2005 14,884,877 36.84% 14,874,377 38.03%

Interest - Bonds SR 1997 1,113,750 2.76% 796,950 2.04%

Interest - Bonds SR 1999 939,550 2.32% 723,925 1.85%

Interest - Lease Purchase 339,314 0.84% 0.00%

TOTAL EST EXPENDITURES & OTHER USES $ 40,408,180 100.00% 39,111,546 100.00%

* The Other Resources came from the General Fund for the Lease Bonds.

** NOTE: Totals may vary due to rounding.

42


Debt Service Fund Charts

Estimated Revenue

State Aid

21,214,885

Local Taxes

17,896,661

16,000,000 17,000,000 18,000,000 19,000,000 20,000,000 21,000,000 22,000,000

Estimated Expenditures

Bonds SR 1999

Principal 3,585,000

Interest 4,598,400

Bonds SR 1997

Principal 5,025,000

Interest 10,707,656

Bonds SR 2001 A & B

Principal 3,300,000

Interest 11,515,700

Bonds SR 1992-2000

Principal 655,000

Interest $813,875

$- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000

43


San Antonio Independent School District

Budget Glossary

Term

County Number and Name

CPTD

Average Daily Attendance

(ADA)

Budget Assumption Property

Value

Definition

The Texas Education Agency uses this unique number to

identify the District. This number is used to report audit

report financial information, PEIMS, student and budget

data.

This is the property value assigned to the District by the

Comptroller’s Property Tax Division through their property

value study. The value is used by TEA to determine how

much of the state funding should be the district’s local

funding share.

ADA is used by TEA to determine and distribute the District’s

state funding amount. ADA is the total number of

instructional days that students are in attendance divided by

175 instructional days.

The estimated property taxable value used to determine the

property taxes that will be collected during the 2005-2006

school year.

Fund Balance at End of Year The total amount of designated, reserved and unreserved

balances at the end of the school year. Recommended total

amount is approximately 2 to 2.5 months of expenditures.

Number or Estimated

Amount

015-907

$ 9,205,894,525

50,786.47

$ 9,205,894,525

$ 39,136,754

Fund Number

Function

Expenditure Object

Local Revenues

State Revenues

Federal Revenues

Three (3) digit number identifying the fund source. For

example, fund number 1XX identifies local operating budget

funds such as 168 Special Education, 199 Local Operating;

2XX identifies federal funding such as 211 Title I.

This is a two digit number identifies the purpose for which

the expenditure was made. Some examples of functions

used include; Function 11 for Instruction, Function 34 for

Student Transportation, and Function 53 for Data Processing

Services.

This is a four (4) digit number that identifies what was

purchased. Examples are 61XX Payroll Costs, 62XX

Professional and Contract Services, 63XX Supplies and

Materials, 64XX Other Operating Expenses such as Travel,

Meals, and Lodging, 65XX Debt Payments, 66XX Capital

Outlay such as computer purchases.

This is the estimated amount of revenues generated by

property taxes, interest income, athletic events, GED fees, $ 129,207,228

and tuition.

The estimated amount of revenues generated by the

District’s average daily attendance and the number of

students in compensatory education, gift and talented,

$ 229,943,431

special education.

The estimated amount of revenues received by the District

from TEA, other state agencies, for Medicaid and SHARS $ 3,245,052

44


San Antonio Independent School District

Budget Glossary

Term

Locally Adopted Tax Rate

Fiscal Year

Total Expenditures

Total Revenue

Amount Needed From Fund

Balance

Definition

The is the tax rate that is necessary to maintain the District’s

local operating budget and pay for the Bond issued in prior

years. There are two components in the total tax rate.

These are the Maintenance and Operations (M&O) and

Interest & Sinking (I&S) tax rates. The M&O tax rate is used

to pay for the local operating expenditures, and the I&S tax

rate is used to pay the debt such as the bond issue. Must be

approved by the Board.

The fiscal year for the District’s local operating budget starts

on September 1st and ends on August 31st. Generally,

federal programs operate in a fiscal year that starts on July

1st and ends on June 30th.

The total budget for expenditures in the local operating

budget. Local operating expenditures do not include the

Food Service, Bond Program, and Special Revenue funds.

The total of local, state, and federal revenues budgeted in

the local operating fund. Local operating funds do not

include the Food Service, Bond Program, and Special

Revenue funds.

The estimated amount needed to balance the budget. This

amount is the difference between Total Revenue and Total

Expenditures. Amount will be designated in fund balance.

Number or Estimated

Amount

Total Tax Rate

$1.5797 (M&O of $1.37

and I&S of .2097)

2006-2007

$ 372,476,510

$ 362,395,711

$ 10,080,799

Total Local Operating Budget The total expenditures and estimated amount needed form

Fund Balance that is adopted by the Board. Budget is

adopted by Fund and Function. This provides the maximum

flexibility in using budget amounts within the same Function

Code.

$ 372,476,510

45

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