Third Budget Review

Budget2015-16

1

SCHEDULE A

2015-2016 AMENDED BUDGET - THIRD REVIEWSUMMARY STATUS BY FUND

Child Debt Special CapitalGeneral Nutrition Service Revenue Projects Total

Fund Fund Fund Fund Fund All Funds

Fund Balance @ 07/01/15 92,252,423 5,162,676 43,471,836 1,691,618 6,779,261 149,357,814

RevenuesLocal 110,988,276 2,178,000 47,691,053 5,295,350 5,200 166,157,879 State 197,847,329 124,975 10,156,197 7,365,252 215,493,753 Federal 4,584,701 18,072,025 22,643,284 45,300,010

Total Revenues 313,420,306 20,375,000 57,847,250 35,303,886 5,200 426,951,642

AppropriationsPayroll Costs 263,419,474 9,545,300 14,524,820 - 287,489,594 Contracted Services 25,297,846 535,500 3,584,036 303,305 29,720,687 Supplies & Materials 10,975,615 12,869,825 13,628,592 260,906 37,734,938 Other Costs 5,260,902 109,100 575,992 - 5,945,994 Debt Service - 46,625,714 - 46,625,714 Capital Outlay 2,083,746 222,000 3,533,138 8,413,842 14,252,726

Total Appropriations 307,037,583 23,281,725 46,625,714 35,846,578 8,978,053 421,769,653

Other Financial Sources (Uses)Sale of Property 70,000 70,000 Proceeds from Sale of Bonds 136,870,000 136,870,000 Premium from Sale of Bonds 26,435,542 26,435,542 Refunds to Escrow - Bond Sale (164,808,652) (164,808,652) Operating Transfer (6,000,000) 300,000 5,700,000 -

Total Other Sources (Uses) (5,930,000) 300,000 (1,503,110) - 5,700,000 (1,433,110)

Fund Balance

Non-Spendable:Inventory 2,347,116 117,069 2,464,185 Prepaid Items 1,660,503 1,660,503

Restricted:Debt Service 53,190,262 53,190,262 Capital Projects 3,506,408 3,506,408 Grant Funds 2,438,882 2,438,882

Committed:School Activity Funds 1,148,926 1,148,926

Assigned: 40,376,445 40,376,445 Unassigned: 48,321,082 48,321,082

Total Fund Balance 92,705,146 2,555,951 53,190,262 1,148,926 3,506,408 153,106,693

2

SCHEDULE B

2015-2016 AMENDED BUDGET - THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO REVENUE BUDGETS

2015-2016 Requested 2015-2016Second Amendments AmendedReview Second Review Budget

General FundLocal Sources

Current Taxes 102,155,970 5,000,000 107,155,970 Delinquent Taxes 550,000 (500,000) 50,000 Penalty & Interest 650,000 550,000 1,200,000 Tuition/Summer School 31,321 9,747 41,068 Private Music Lessons 30,000 - 30,000 Parking Fees 15,000 - 15,000 Interest Earnings 91,000 179,000 270,000 Rental of Facilities 155,000 (15,000) 140,000 Gifts/Bequests 39,292 219,859 259,151 Insurance Recovery 21,615 29,397 51,012 Instrument Rentals 13,500 - 13,500 Child Care Revenues 368,000 (35,000) 333,000 Miscellaneous Revenue 1,485,500 (359,125) 1,126,375 Athletic Receipts 282,000 3,700 285,700 Intermediate Sources - 17,500 17,500

Total Local Sources 105,888,198 5,100,078 110,988,276

State SourcesFoundation & Available Funds 178,054,681 4,168,157 182,222,838 TRS On-behalf 13,600,000 1,900,000 15,500,000 State Revenue - Other 124,491 - 124,491

Total State Sources 191,779,172 6,068,157 197,847,329 Federal Sources

Miscellaneous Federal Revenue 5,249,701 (665,000) 4,584,701

Total Federal Sources 5,249,701 (665,000) 4,584,701

Total General Fund 302,917,071 10,503,235 313,420,306

Child Nutrition FundLocal Sources

Food Sales 5,290,000 (3,500,000) 1,790,000 Interest Earnings 6,000 6,000 12,000 Miscellaneous Revenue 10,000 366,000 376,000

Total Local Sources 5,306,000 (3,128,000) 2,178,000

State SourcesState Matching 130,000 (5,025) 124,975

Total State Sources 130,000 (5,025) 124,975

Federal SourcesUSDA Commodities 1,300,000 - 1,300,000 Child Nutrition Program 18,600,000 (1,827,975) 16,772,025

Total Federal Sources 19,900,000 (1,827,975) 18,072,025

Total Child Nutrition Fund 25,336,000 (4,961,000) 20,375,000

3

SCHEDULE B

2015-2016 AMENDED BUDGET - THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO REVENUE BUDGETS

2015-2016 Requested 2015-2016Second Amendments AmendedReview Second Review Budget

Debt Service FundsLocal Sources

Current Taxes 45,676,053 - 45,676,053 Delinquent Taxes 900,000 400,000 1,300,000 Penalty & Interest 300,000 350,000 650,000 Interest Earnings 65,000 65,000

Total Local Sources 46,876,053 815,000 47,691,053

State SourcesChapter 46 Existing Debt Allotment 9,056,197 1,100,000 10,156,197

Total State Sources 9,056,197 1,100,000 10,156,197

Total Debt Service Funds 55,932,250 1,915,000 57,847,250

(continued)

4

SCHEDULE B

2015-2016 AMENDED BUDGET - THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO REVENUE BUDGETS

2015-2016 Requested 2015-2016Information Amendments Amended

Only Second Review BudgetSpecial Revenue FundsLocal Sources

Campus Activity Funds 5,060,000 - 5,060,000 RITE Grant 66,867 - 66,867 Other Local Grants 131,422 200 131,622 Local Scholarships 4,000 4,000 Local Revenues 500 500 Spring Education Foundation Grants 32,361 32,361

Total Local Sources 5,258,289 37,061 5,295,350

State SourcesAdvanced Placement Incentives - Other State Grants 33 - 33 Instructional Materials Allotment 7,365,219 - 7,365,219

Total State Sources 7,365,252 - 7,365,252

Federal SourcesESEA Title I 13,662,953 26,839 13,689,792 IDEA-B Special Education 6,048,567 10,619 6,059,186 IDEA-B Preschool 108,997 - 108,997 Vocational Education - Basic Grant 456,937 - 456,937 ESEA Title II, Part A 684,648 2,349 686,997 Title III, LEP 1,421,218 22,070 1,443,288 Medicaid Administrative Claims - MAC 116,962 - 116,962 Title VI, A, Summer School 61,023 - 61,023 It's Your Game, Keep It Real Grant 20,102 - 20,102

Total Federal Sources 22,581,407 - 61,877 22,643,284

Total Special Revenue Funds 35,204,948 98,938 35,303,886

Capital Projects Funds Interest Earnings 5,200 - 5,200

Total Capital Projects Funds 5,200 - 5,200

Total Revenue - All Funds 419,395,469 7,556,173 426,951,642

(continued)

5

SCHEDULE C

2015-2016 AMENDED BUDGET - THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO APPROPRIATIONS

CHANGES REQUESTED THIS REVIEW2015-2016 Total 2015-2016

Second Payroll Contracted Supplies & Other Debt Capital Changes AmendedReview Cost Services Materials Costs Service Outlay Requested Budget

General FundSpring High School 8,430,805 777,554 5,590 (6,883) 1,293 - 777,554 9,208,359 Westfield High School 8,260,905 958,565 (5,950) (12,154) 17,069 - 957,530 9,218,435 Dekaney High School 7,346,983 735,608 (721) 2,501 (1,780) - 735,608 8,082,591 Wunsche Sr. High School 4,832,906 (135,731) 1,726 4,071 (5,797) - (135,731) 4,697,175 Virtual High School 1,087,310 500 600 (2,821) 2,221 - 500 1,087,810 Early College Academy @ Southridge 1,688,895 (35,003) 1,245 (6,420) 5,175 - (35,003) 1,653,892 Wells Middle School 4,099,443 18,083 251 (845) 594 - 18,083 4,117,526 Dueitt Middle School 2,941,654 83,387 (4,694) 8,383 (3,689) - 83,387 3,025,041 Twin Creeks Middle School 3,371,849 61,689 1,000 (1,000) - - 61,689 3,433,538 Bammel Middle School 4,038,140 (219,037) (350) 291 59 - (219,037) 3,819,103 Claughton Middle School 3,500,488 22,538 - - - 13,182 35,720 3,536,208 Bailey Middle School 3,622,845 (167,536) (945) 8,103 (7,158) - (167,536) 3,455,309 Roberson Middle School 3,802,435 (157,782) (3,079) 6,789 (3,710) - (157,782) 3,644,653 Bammel Elementary School 2,965,255 62,657 (460) 2,100 (1,640) - 62,657 3,027,912 Ponderosa Elementary School 2,619,871 (366,385) (850) 800 50 - (366,385) 2,253,486 Winship Elementary School 2,259,124 (147,172) (359) 359 - - (147,172) 2,111,952 Reynolds Elementary School 2,396,979 (104,085) 56 (18) (38) - (104,085) 2,292,894 Meyer Elementary School 2,597,634 (334,267) - (594) 594 - (334,267) 2,263,367 Jenkins Elementary School 2,431,456 87,567 593 161 (754) - 87,567 2,519,023 Hirsch Elementary School 2,783,262 (278,471) (1,455) 1,792 (337) - (278,471) 2,504,791 Anderson Elementary School 2,659,384 (427,900) (636) 394 242 - (427,900) 2,231,484 Link Elementary School 2,104,533 (290,529) (1,388) 3,590 (2,202) - (290,529) 1,814,004 Smith Elementary School 2,658,499 (354,449) - (544) 544 - (354,449) 2,304,050 Beneke Elementary School 2,554,873 (377,802) (1,019) 1,490 (471) - (377,802) 2,177,071 Thompson Elementary School 2,424,564 (172,657) (435) 3,203 (2,768) - (172,657) 2,251,907 Heritage Elementary School 1,653,801 125,573 (1,150) 2,150 (1,000) - 125,573 1,779,374 Clark Intermediate School 1,868,351 632,899 2,139 (189) (1,950) - 632,899 2,501,250 Salyers Elementary School 2,595,595 243,589 (777) 1,660 (883) - 243,589 2,839,184 Clark Primary School 2,883,755 (415,658) 3,021 (5,031) 2,010 - (415,658) 2,468,097 Burchett Elementary School 2,693,206 (7,785) 249 87 (336) - (7,785) 2,685,421 Cooper Elementary School 2,334,887 62,454 (195) 890 (695) - 62,454 2,397,341 McNabb Elementary School 2,253,700 (217,844) - - - - (217,844) 2,035,856 Northgate Crossing Elementary School 2,380,374 49,207 (808) 4,303 (805) (2,690) 49,207 2,429,581 Lewis Elementary School 1,987,072 (394,392) 577 (400) (577) - (394,792) 1,592,280 Booker Elementary School 2,517,810 (471,657) 1,596 (6,924) 1 - (476,984) 2,040,826 Hoyland Elementary School 2,745,791 (1,742) - - - - (1,742) 2,744,049 Eickenroht Elementary School 1,901,614 137,696 170 126 (296) - 137,696 2,039,310 Major Elementary School 1,952,225 131,564 (4) 6 (2) - 131,564 2,083,789 Marshall Elementary School 2,532,137 17,421 (823) 2,304 (1,481) - 17,421 2,549,558 Office of School Leadership 1,341,200 (203,387) 19,851 (17,668) (2,183) - (203,387) 1,137,813 Office of Academics 5,976,415 835,083 (377,729) 627,846 28,474 - 1,113,674 7,090,089 Bilingual/ESOL 18,489,230 921,596 (10,024) (2,598) 2,622 - 911,596 19,400,826 Gifted & Talented 509,635 (287,952) (12,135) (454) 12,589 - (287,952) 221,683 Career & Technology 9,365,692 247,051 (13,329) (17,695) 31,024 - 247,051 9,612,743 Special Services 34,271,487 (540,806) (3,856) (2,740) 12,153 - (535,249) 33,736,238 Athletics 3,448,979 (47,063) (9,615) (6,739) 16,899 - (46,518) 3,402,461 Performing & Visual Arts 5,776,033 305,742 81,295 (159,194) 71,427 (10,372) 288,898 6,064,931 State Compensatory Education 10,446,766 823,456 261,515 - (5,000) - 1,079,971 11,526,737 Office of Chief of Staff 817,420 788,657 (16,479) 25,033 (4,854) (3,700) 788,657 1,606,077 Summer Programs 1,202,290 - 1,000 (1,000) - - - 1,202,290 Pre-Kindergarten 3,969,680 (54,246) (2,200) 122,200 (1,176) - 64,578 4,034,258 High School Allotment 2,761,350 (262,622) 139,284 (130,828) (98,735) - (352,901) 2,408,449 Communications & Community Engagement 1,694,078 106,331 (3,527) (4,448) (30) 13,500 111,826 1,805,904 District Utilities - Telephone 451,813 - (249,805) (100) - - (249,905) 201,908 Student Data & Compliance 861,047 (33,161) (42,000) 45,170 - (3,170) (33,161) 827,886 Construction & Energy 2,036,612 (95,841) (23,162) 17,405 (2,890) 8,647 (95,841) 1,940,771 Superintendent 537,900 (103,433) (1,500) - 1,500 - (103,433) 434,467 Office of Human Resources 3,709,300 608,335 (4,700) 4,700 - - 608,335 4,317,635 Chief Operating Officer 285,205 287,043 53,428 (7,328) (14,448) (25,852) 292,843 578,048 District-Wide Expenses 24,989,780 2,242,597 (624,300) 30,500 174,525 162,000 1,985,322 26,975,102 Financial Services 2,100,710 (5,131) (69,100) (1,000) 1,000 69,100 (5,131) 2,095,579 Tax Office 382,420 (1,763) (2,300) 5,500 (3,200) - (1,763) 380,657 Supply Chain Services 2,198,587 29,227 4,468 8,188 (7,486) - 34,397 2,232,984 Technology 5,000,182 (356,672) (136,510) (13,241) (1,180) 400,836 (106,767) 4,893,415 Transportation 11,905,514 350,993 370,097 (355,604) 5,694 (1,590) 369,590 12,275,104 Maintenance 5,195,720 (50,824) 39,020 (41,020) 2,000 - (50,824) 5,144,896 Police 4,128,199 465,201 - (25,768) - 31,568 471,001 4,599,200 Operations 7,872,286 42,246 - - - - 42,246 7,914,532 District Utilities 8,500,000 - - - - - - 8,500,000 Safety/Risk Management 369,372 151,290 (35,185) 42,283 (7,098) - 151,290 520,662 Prior Year Purchase Orders 949,624 - - - - - - 949,624 Internal Audit 90,000 (5,052) 7,181 (10,882) 5,870 - (2,883) 87,117

Total General Fund 301,414,936 5,287,562 (667,602) 142,248 208,980 - 651,459 5,622,647 307,037,583

6

SCHEDULE C2015-2016 AMENDED BUDGET - THIRD REVIEW

SCHEDULE OF RECOMMENDED AMENDMENTS TO APPROPRIATIONS(CONTINUED)

CHANGES REQUESTED THIS REVIEW2015-2016 Total 2015-2016

Second Payroll Contracted Supplies & Other Debt Capital Changes AmendedReview Cost Services Materials Costs Service Outlay Requested Budget

Child Nutrition Fund 25,765,725 2,181,500 (417,500) (2,959,000) (29,000) (1,260,000) (2,484,000) 23,281,725

Debt Service Funds 55,280,561 - - - - (8,654,847) 0 (8,654,847) 46,625,714

2015-2016Information

Only

Special Revenue Funds 35,747,640 (2,411,420) 887,150 1,535,335 93,735 (5,862) 98,938 35,846,578

Capital Projects Funds 6,780,538 - (16,205) (31,478) 2,245,198 2,197,515 8,978,053

Total All Funds 424,989,400 5,057,642 (214,157) (1,312,895) 273,715 (8,654,847) 1,630,795 (3,219,747) 421,769,653

- - - - - - -

7

SCHEDULE D

2015-2016 AMENDED BUDGET - THIRD REVIEWSUMMARY OF APPROPRIATIONS BY ORGANIZATION

2015-2016 2015-2016Payroll Contracted Supplies & Other Debt Capital Amended Second

Cost Services Materials Costs Service Outlay Budget ReviewGeneral FundSpring High School 9,031,986 32,299 119,507 24,567 9,208,359 8,430,805 Westfield High School 9,031,088 16,691 127,609 43,047 9,218,435 8,260,905 Dekaney High School 7,837,361 17,360 215,733 12,137 8,082,591 7,346,983 Wunsche Sr. High School 4,599,489 20,649 58,738 18,299 4,697,175 4,832,906 Virtual High School 1,052,810 7,822 17,816 9,362 1,087,810 1,087,310 Early College Academy @ Southridge 1,567,527 5,702 66,628 14,035 1,653,892 1,688,895 Wells Middle School 4,038,705 4,678 68,512 5,631 4,117,526 4,099,443 Dueitt Middle School 2,970,297 5,465 46,952 2,327 3,025,041 2,941,654 Twin Creeks Middle School 3,369,998 12,097 49,317 2,126 3,433,538 3,371,849 Bammel Middle School 3,739,923 2,060 70,596 6,524 3,819,103 4,038,140 Claughton Middle School 3,459,258 5,220 45,857 12,691 13,182 3,536,208 3,500,488 Bailey Middle School 3,387,194 12,588 47,370 8,157 3,455,309 3,622,845 Roberson Middle School 3,580,168 6,126 44,981 13,378 3,644,653 3,802,435 Bammel Elementary School 2,990,727 6,091 29,733 1,361 3,027,912 2,965,255 Ponderosa Elementary School 2,221,665 4,552 23,095 4,174 2,253,486 2,619,871 Winship Elementary School 2,090,988 661 17,037 3,266 2,111,952 2,259,124 Reynolds Elementary School 2,260,775 1,847 28,890 1,382 2,292,894 2,396,979 Meyer Elementary School 2,237,703 3,131 18,483 4,050 2,263,367 2,597,634 Jenkins Elementary School 2,489,177 8,348 17,720 3,778 2,519,023 2,431,456 Hirsch Elementary School 2,474,945 2,419 22,298 5,129 2,504,791 2,783,262 Anderson Elementary School 2,206,330 2,205 17,242 5,707 2,231,484 2,659,384 Link Elementary School 1,785,201 2,108 23,189 3,506 1,814,004 2,104,533 Smith Elementary School 2,280,531 2,762 20,109 648 2,304,050 2,658,499 Beneke Elementary School 2,146,118 4,670 23,859 2,424 2,177,071 2,554,873 Thompson Elementary School 2,223,293 3,520 24,593 501 2,251,907 2,424,564 Heritage Elementary School 1,758,113 1,232 17,049 2,980 1,779,374 1,653,801 Clark Intermediate School 2,472,019 2,839 24,752 1,640 2,501,250 1,868,351 Salyers Elementary School 2,804,619 4,141 28,836 1,588 2,839,184 2,595,595 Clark Primary School 2,424,940 3,910 35,666 3,581 2,468,097 2,883,755 Burchett Elementary School 2,654,873 4,085 24,984 1,479 2,685,421 2,693,206 Cooper Elementary School 2,362,534 2,518 28,919 3,370 2,397,341 2,334,887 McNabb Elementary School 2,007,326 4,715 22,085 1,730 2,035,856 2,253,700 Northgate Crossing Elementary School 2,399,837 878 25,427 1,939 1,500 2,429,581 2,380,374 Lewis Elementary School 1,565,488 4,682 18,081 4,029 1,592,280 1,987,072 Booker Elementary School 2,008,473 4,516 24,690 3,147 2,040,826 2,517,810 Hoyland Elementary School 2,705,080 7,005 27,049 4,915 2,744,049 2,745,791 Eickenroht Elementary School 2,009,028 2,143 25,732 2,407 2,039,310 1,901,614 Major Elementary School 2,047,984 1,546 32,142 2,117 2,083,789 1,952,225 Marshall Elementary School 2,519,691 2,802 24,840 2,225 2,549,558 2,532,137 Office of School Leadership 985,713 75,421 26,332 50,347 1,137,813 1,341,200 Office of Academics 5,012,283 945,773 988,731 143,302 7,090,089 5,976,415 Bilingual/ESOL 19,312,326 16,128 33,350 39,022 19,400,826 18,489,230 Gifted & Talented 109,948 64,665 24,546 22,524 221,683 509,635 Career & Technology 9,196,621 31,141 163,557 221,424 9,612,743 9,365,692 Special Services 33,477,714 68,622 164,815 25,087 33,736,238 34,271,487 Athletics 2,445,973 210,175 442,761 303,552 3,402,461 3,448,979 Performing & Visual Arts 5,026,082 280,515 267,700 476,222 14,412 6,064,931 5,776,033 State Compensatory Education 10,418,741 737,515 69,865 295,616 5,000 11,526,737 10,446,766 Office of Chief of Staff 1,288,127 42,682 58,282 215,486 1,500 1,606,077 817,420 Summer Programs 1,152,290 5,000 44,946 54 1,202,290 1,202,290 Pre-Kindergarten 3,820,434 25,800 182,200 5,824 4,034,258 3,969,680 High School Allotment 1,284,578 709,232 351,791 62,848 2,408,449 2,761,350 Communications & Community Engagement 1,256,671 408,099 76,937 50,697 13,500 1,805,904 1,694,078 District Utilities - Telephone 201,908 201,908 451,813 Student Data & Compliance 567,929 148,457 84,170 25,500 1,830 827,886 861,047 Construction & Energy 339,943 356,839 344,719 12,843 886,427 1,940,771 2,036,612 Superintendent 368,317 13,150 10,500 42,500 434,467 537,900 Office of Human Resources 3,785,845 399,200 31,500 101,090 4,317,635 3,709,300 Chief Operating Officer 287,043 193,735 59,666 22,262 15,342 578,048 285,205 District-Wide Expenses 17,401,377 5,738,572 290,902 3,178,865 365,386 26,975,102 24,989,780 Financial Services 1,534,639 241,882 181,658 55,300 82,100 2,095,579 2,100,710 Tax Office 301,457 36,200 35,800 7,200 380,657 382,420 Supply Chain Services 1,396,817 674,036 41,821 19,504 100,806 2,232,984 2,198,587 Technology 1,705,158 1,742,461 978,960 30,000 436,836 4,893,415 5,000,182 Transportation 9,527,263 1,228,462 1,936,166 (493,818) 77,031 12,275,104 11,905,514 Maintenance 3,179,916 1,178,907 763,243 22,830 5,144,896 5,195,720 Police 4,041,309 270,978 181,224 45,475 60,214 4,599,200 4,128,199 Operations 7,045,250 367,250 484,952 8,400 8,680 7,914,532 7,872,286 District Utilities 8,481,450 18,550 8,500,000 8,500,000 Safety/Risk Management 266,500 158,327 77,183 18,652 520,662 369,372 Prior Year Purchase Orders - 949,624 - - 949,624 949,624 Internal Audit 69,948 7,181 3,048 6,940 87,117 90,000

Total General Fund 263,419,474 25,297,846 10,975,615 5,260,902 - 2,083,746 307,037,583 301,414,936

8

SCHEDULE D

2015-2016 AMENDED BUDGET - THIRD REVIEWSUMMARY OF APPROPRIATIONS BY ORGANIZATION

(CONTINUED)

2015-2016 2015-2016Payroll Contracted Supplies & Other Debt Capital Amended Second

Cost Services Materials Costs Service Outlay Budget ReviewChild Nutrition FundChild Nutrition Fund 9,545,300 535,500 12,869,825 109,100 222,000 23,281,725 25,765,725

Total Child Nutrition Fund 9,545,300 535,500 12,869,825 109,100 - 222,000 23,281,725 25,765,725

Debt Service Funds Debt Service, Series 2005 - - - - - - - Debt Service, Series 2005A - - - - 2,827,250 - 2,827,250 2,827,250 Debt Service, Series 2006 - - - - 1,006,447 - 1,006,447 6,334,594 Debt Service, Series 2007 4,837,900 4,837,900 6,436,600 Debt Service, Series 2008A 10,568,400 10,568,400 12,446,400 Debt Service, Series 2009 6,955,338 6,955,338 6,955,338 Debt Service, Series 2011 4,060,252 4,060,252 4,060,252 Debt Service, Series 2012 1,929,850 1,929,850 1,929,850 Debt Service, Series 2013 4,246,725 4,246,725 4,246,725 Debt Service, Series 2013A 3,085,100 3,085,100 3,085,100 Debt Service, Series 2014 5,813,119 5,813,119 5,813,119 Paying Agent Fees - - - - 1,295,333 - 1,295,333 1,145,333

Total Debt Service Funds - - - - 46,625,714 - 46,625,714 55,280,561

Special Revenue Funds

ESEA Title I 9,827,238 548,783 3,042,150 271,621 13,689,792 13,662,953 IDEA-B Special Education 3,675,213 1,800,343 486,634 96,996 6,059,186 6,048,567 IDEA-B Preschool 83,945 5,000 20,052 108,997 108,997 Vocational Education - Basic Grant 71,311 385,626 456,937 456,937 ESEA Title II, Part A 15,000 521,931 57,542 92,524 686,997 684,648 Title III, LEP 728,680 219,914 462,629 32,065 1,443,288 1,421,218 Medicaid Administrative Claims - MAC 116,962 116,962 116,962 Title VI, A, Summer School 61,023 61,023 61,023 It's Your Game, Keep It Real Grant 20,102 20,102 20,102 Advanced Placement Incentives 488 4,906 4,886 10,280 10,280 Instructional Materials Allotment 311,826 3,708,930 3,500,000 7,520,756 7,520,756 Campus Activity Funds 5,060,000 5,060,000 5,060,000 RITE Grant 66,867 66,867 66,867 Other Local Grants 103,690 183,080 53,588 33,138 373,496 373,296 Local Scholarships 4,000 4,000 CATE Advisory Board Grant 10,989 10,989 10,489 Other State Grants 33 33 33 Spring Education Foundation 10,915 750 124,896 20,312 156,873 124,512

Total Special Revenue Funds 14,524,820 3,584,036 13,628,592 575,992 - 3,533,138 35,846,578 35,747,640

Capital Projects Fund Capital Projects - 303,305 260,906 8,413,842 8,978,053 6,780,538

Total Capital Projects Fund - 303,305 260,906 - - 8,413,842 8,978,053 6,780,538

Total All Funds 287,489,594 29,720,687 37,734,938 5,945,994 46,625,714 14,252,726 421,769,653 424,989,400

InformationOnly

9

SCHEDULE E

2015-2016 AMENDED BUDGET - THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO APPROPRIATIONS BY FUNCTION

CHANGES REQUESTED THIS REVIEW2015-2016

Second Instruct. Curriculum/ Instruct. School Guidance/ Social Health StudentReview Instruction Resources Staff Develop Leadership Leadership Counseling Work Services Transportation

General FundSpring High School 8,430,805 624,390 (15,226) 8,710 - 112,362 39,625 - 10,951 - Westfield High School 8,260,905 833,838 (203) 2,570 - 57,445 74,995 - (60) - Dekaney High School 7,346,983 621,882 16,131 (1,250) - (90,364) 192,318 - (8,635) - Wunsche Sr. High School 4,832,906 (137,915) 1,215 (2,656) - (57,099) 63,166 - (210) - Virtual High School 1,087,310 37,811 - 4,410 - (41,521) (200) - - - Early College Academy @ Southridge 1,688,895 (66,767) - 8,600 - 10,876 (213) - 11,601 - Wells Middle School 4,099,443 (39,080) (722) (26) - (17,066) 75,789 - (725) - Dueitt Middle School 2,941,654 78,939 (946) (158) - (25,702) 19,070 - 14,368 - Twin Creeks Middle School 3,371,849 21,026 (316) (85) - 35,884 22,810 - (17,630) - Bammel Middle School 4,038,140 (417,394) (290) - - 129,271 77,019 - (7,437) - Claughton Middle School 3,500,488 33,361 (2,410) - - 3,536 8,581 - (20,465) - Bailey Middle School 3,622,845 (203,667) (5,214) (300) - 7,471 10,593 - 21,581 - Roberson Middle School 3,802,435 (326,827) 3,030 (33) - 109,493 59,197 - (230) - Bammel Elementary School 2,965,255 127,182 15,372 (500) - (87,450) 20,400 - (11,832) - Ponderosa Elementary School 2,619,871 (388,879) (320) (329) - 15,935 (488) - 7,667 - Winship Elementary School 2,259,124 (102,309) (39,317) (72) - (2,291) (715) - (2,334) - Reynolds Elementary School 2,396,979 (79,908) 3,902 (160) - (23,152) (514) - (4,239) - Meyer Elementary School 2,597,634 (336,193) (4,039) (133) - (16,242) 11,619 - 10,721 - Jenkins Elementary School 2,431,456 (12,844) 2,181 - - 65,551 14,542 - 17,683 - Hirsch Elementary School 2,783,262 (276,375) (9,389) 550 - 9,589 (1,887) - (959) - Anderson Elementary School 2,659,384 (429,402) (581) (767) - 3,659 (427) - (775) - Link Elementary School 2,104,533 (272,910) (15,877) (54) - 31,236 (13,432) - (16,363) - Smith Elementary School 2,658,499 (312,086) (16,828) - - (3,024) (9,704) - (12,807) - Beneke Elementary School 2,554,873 (377,294) 5,717 (275) - (17,922) 11,492 - 677 - Thompson Elementary School 2,424,564 (161,567) 2,488 (1,080) - (13,240) (1,954) - 1,945 - Heritage Elementary School 1,653,801 139,601 (2,593) (300) - (1,415) (772) - (8,948) - Clark Intermediate School 1,868,351 484,932 22,739 1,150 - 68,672 43,711 - 11,695 - Salyers Elementary School 2,595,595 145,122 (259) (452) - 33,654 65,524 - - - Clark Primary School 2,883,755 (317,207) (32,944) - - 21,675 (70,843) - (16,819) - Burchett Elementary School 2,693,206 104,166 (14,047) 500 - (87,890) (315) - (10,155) - Cooper Elementary School 2,334,887 85,514 (9,396) (233) - (5,497) (752) - (7,182) - McNabb Elementary School 2,253,700 (143,125) (269) - - (26,593) (43,473) - (4,384) - Northgate Crossing Elementary School 2,380,374 44,645 (854) (276) - 13,846 (1,396) - (8,329) - Lewis Elementary School 1,987,072 (370,993) (9,189) - - (13,807) (100) - (1,263) - Booker Elementary School 2,517,810 (305,409) (19,324) (432) - (89,298) (60,884) - (337) - Hoyland Elementary School 2,745,791 (37,644) (4,894) 400 - 48,763 - - (8,367) - Eickenroht Elementary School 1,901,614 129,177 (356) 205 - 12,497 (874) - (2,861) - Major Elementary School 1,952,225 101,628 (232) (1,098) - 44,963 (610) - (12,616) - Marshall Elementary School 2,532,137 (9,338) (11,886) (1,469) - (4,678) 50,360 - (5,565) - Office of School Leadership 1,341,200 (36,854) - - - - - - - - Office of Academics 5,976,415 411,365 (80,010) 33,629 432,862 (44,972) (112,849) - 418,717 - Bilingual/ESOL 18,489,230 816,556 - (1,531) 96,571 - - - - - Gifted & Talented 509,635 (298,342) - 9,390 - - - - - - Career & Technology 9,365,692 71,973 - 130,878 (60,613) - 18,311 - - - Special Services 34,271,487 (1,229,138) - 218,540 69,086 - 694,685 - (366,019) - Athletics 3,448,979 - - (130) - - - - - - Performing & Visual Arts 5,776,033 107,033 - - (2,194) - - - - - State Compensatory Education 10,446,766 599,155 - 401,566 (79,721) - - 259,488 - - Office of Chief of Staff 817,420 - - - - - - - - - Summer Programs 1,202,290 - - - - - - - - - Pre-Kindergarten 3,969,680 75,678 - (11,100) - - - - - - High School Allotment 2,761,350 (41,982) - (187,602) - (123,317) - - - - Communications & Community Engagement 1,694,078 - - - - - - - - - District Utilities - Telephone 451,813 - - - - - - - - - Student Data & Compliance 861,047 - - - - - - - - - Construction & Energy 2,036,612 (12,877) - - - - - - - - Superintendent 537,900 - - - - - - - - - Office of Human Resources 3,709,300 3,209 79,200 223,542 - - - - - - Chief Operating Officer 285,205 - - - - - - - - - District-Wide Expenses 24,989,780 1,643,284 142,790 (111,780) 34,550 144,380 173,220 (260,240) 192,790 (24,720) Financial Services 2,100,710 - - - - - - - - - Tax Office 382,420 - - - - - - - - - Supply Chain Services 2,198,587 - - - - - - - - - Technology 5,000,182 25,000 - (189,860) - - - - - - Transportation 11,905,514 - - - - - - - - 402,255 Maintenance 5,195,720 - - - - - - - - - Police 4,128,199 - - - - - - - - - Operations 7,872,286 - - - - - - - - - District Utilities 8,500,000 - - - - - - - - - Safety/Risk Management 369,372 - - - - - - - - - Prior Year Purchase Orders 949,624 - - - - - - - - - Internal Audit 90,000 - - - - - - - - - Total General Fund 301,414,936 622,141 (3,166) 530,499 490,541 188,218 1,424,625 (752) 162,850 377,535

10

Facilities Fiscal Agent/ Payments to Other 2015-2016Co-Curricular General Maintenance/ Security Data Community Debt Acquisition & Shared Alternative Tax Increment Intergovern. Amended

Activity Admin. Operations Services Processing Services Service Construction Services Education Zone Charges Budget

(2,393) - - (865) - - - - - - - 9,208,359 8,878 - - (19,933) - - - - - - - 9,218,435

13,000 - - (7,474) - - - - - - - 8,082,591 - - - (2,232) - - - - - - - 4,697,175 - - - - - - - - - - - 1,087,810 - - - 900 - - - - - - - 1,653,892 165 - - (252) - - - - - - - 4,117,526

(1,835) - - (349) - - - - - - - 3,025,041 - - - - - - - - - - - 3,433,538

(206) - - - - - - - - - - 3,819,103 (65) - 13,182 - - - - - - - - 3,536,208

2,000 - - - - - - - - - - 3,455,309 (2,810) - - 398 - - - - - - - 3,644,653

- - - (515) - - - - - - - 3,027,912 29 - - - - - - - - - - 2,253,486

- - - (134) - - - - - - - 2,111,952 - - - (14) - - - - - - - 2,292,894 - - - - - - - - - - - 2,263,367 - - - 454 - - - - - - - 2,519,023 - - - - - - - - - - - 2,504,791 (10) - - 403 - - - - - - - 2,231,484 801 - - (3,930) - - - - - - - 1,814,004 - - - 0 - - - - - - - 2,304,050 - - - (197) - - - - - - - 2,177,071 - - - 751 - - - - - - - 2,251,907 - - - - - - - - - - - 1,779,374 - - - - - - - - - - - 2,501,250 - - - - - - - - - - - 2,839,184 - - - 480 - - - - - - - 2,468,097 - - - (44) - - - - - - - 2,685,421 - - - - - - - - - - - 2,397,341 - - - - - - - - - - - 2,035,856 - - 1,500 71 - - - - - - - 2,429,581 560 - - - - - - - - - - 1,592,280 - - - (1,300) - - - - - - - 2,040,826 - - - - - - - - - - - 2,744,049 - - - (92) - - - - - - - 2,039,310 - - - (344) - (127) - - - - - 2,083,789 - - - (3) - - - - - - - 2,549,558 - (166,533) - - - - - - - - - 1,137,813

4,276 82,001 (1,020) - - (30,325) - - - - - 7,090,089 - - - - - - - - - - - 19,400,826

1,000 - - - - - - - - - - 221,683 30,142 56,360 - - - - - - - - - 9,612,743

- 77,647 - - - (50) - - - - - 33,736,238 (33,570) - (2,030) (10,788) - - - - - - - 3,402,461 184,059 - - - - - - - - - - 6,064,931

- - - - - (100,517) - - - - - 11,526,737 - 788,657 - - - - - - - - - 1,606,077 - - - - - - - - - - - 1,202,290 - - - - - - - - - - - 4,034,258 - - - - - - - - - - - 2,408,449 - (26,466) - - - 138,292 - - - - - 1,805,904 - - (249,905) - - - - - - - - 201,908 - - 15,068 (78,708) 30,479 - - - - - - 827,886 - (48,653) (44,613) 87,478 - - (77,176) - - - - 1,940,771 - (103,433) - - - - - - - - - 434,467 - 419,994 (117,610) - - - - - - - - 4,317,635 - (13,358) 306,201 - - - - - - - - 578,048

(5,885) 19,163 (319,040) (12,610) (9,590) 47,630 11,380 - 20,000 200,000 100,000 26,975,102 - 158,817 - - (163,948) - - - - - - 2,095,579 - (1,763) - - - - - - - - - 380,657 - 60,677 (26,280) - - - - - - - - 2,232,984 - - - (32,335) 90,428 - - - - - - 4,893,415 - - - (20,000) - (12,665) - - - - - 12,275,104 - - (50,824) - - - - - - - - 5,144,896 - - (25,814) 496,815 - - - - - - - 4,599,200 - - 42,246 - - - - - - - - 7,914,532 - - - - - - - - - - - 8,500,000 - - 151,290 - - - - - - - - 520,662 - - - - - - - - - - - 949,624 - (2,883) - - - - - - - - - 87,117

198,136 1,300,227 (307,649) 395,631 (52,631) 42,238 - (65,796) - 20,000 200,000 100,000 307,037,583

CHANGES REQUESTED THIS REVIEW

11

SCHEDULE F

2015-2016 AMENDED BUDGET - THIRD REVIEWSUMMARY OF GENERAL FUND APPROPRIATIONS

BY FUNCTION

2015-2016Amended

Budget

Instruction 187,948,521

Instructional Resources & Media Services 2,808,670

Curriculum/Staff Development 4,179,516

Instructional Leadership 5,718,321

School Leadership 18,597,079

Guidance and Counseling 10,575,629

Social Work Services 370,333

Health Services 2,678,988

Student (Pupil) Transportation 12,764,875

Co-Curricular Activities 5,356,856

General Administration 13,198,383

Plant Maintenance & Operations 27,220,997

Security & Monitoring Services 5,443,754

Data Processing Services 6,409,950

Community Services 750,072

Facilities Acquistion & Construction 1,038,784

Fiscal Agent/Shared Services Agreement 197,995

Alternative Education 78,860

Payment to Tax Increment Zone 500,000

Other Intergovernmental Charges 1,200,000

Total By Function 307,037,583

12

SCHEDULE G

2015 - 2016 AMENDED BUDGET -THIRD REVIEWSCHEDULE OF RECOMMENDED AMENDMENTS TO CAPITAL PROJECTS

2015-2016 2015-2016Second Amended Review Adjustment Budget

2009 Bond Sale ($94.14 Million)

Dekaney High Renovations 32,510 - 32,510 Richey Academy Renovations 1,802,000 (39) 1,801,961 YMCA/STEM Renovations 88,853 - 88,853 Bammel Elementary Renovations 2,935 (2,935) - Administrative Renovations 2,751,037 (2,751,037) - Early College Academy - 2,754,011 2,754,011 Technology Projects 6,574 - - 6,574

Total Capital Projects (2008-A Bonds) 4,683,909 - 4,683,909

2008-A Bond Sale ($97 Million)

Administrative Renovations 207,451 (207,451) Early College Academy - 207,451 207,451 Technology Projects 700,943 700,943

Total Capital Projects (2008-A Bonds) 908,394 - 908,394

2007 Bond Sale ($84 Million)

Spring High Renovations 145,083 (19,200) 125,883 Westfield High Renovations 150,000 (29,479) 120,521 Wunsche Academy Renovations 52,000 5,995 57,995 Winship Elementary Renovations 216,900 - 216,900 Reynolds Elementary Renovations 216,900 - 216,900 YMCA/STEM Renovations - 14,893 14,893 Administrative Renovations 399,994 (399,994) Early College Academy - 427,785 427,785 Technology Projects 7,358 - 7,358

Total Capital Projects (2007 Bonds) 1,188,235 - 1,188,235

Capital Projects Commitments - Early College Academy 2,197,515 2,197,515

Total Capital Projects Commitments 2,197,515 2,197,515

Total Capital Projects 6,780,538 2,197,515 8,978,053

13

2015-2016 2015-2016Admin/ Teachers/ Para Classified/ 3rd 2nd

Principal Other Prof Prof Other Review Review Change

Spring High School 9.00 107.25 26.00 0.00 142.25 142.25 0.00Westfield High School 9.00 110.25 27.00 0.00 146.25 146.25 0.00Dekaney High School 8.00 99.25 24.00 0.00 131.25 132.25 (1.00)Wunsche High School 6.00 53.00 15.00 0.00 74.00 74.00 0.00Virtual High School 1.00 14.00 2.00 0.00 17.00 17.00 0.00Early College Academy @ Southridge 3.00 17.00 3.00 0.00 23.00 23.00 0.00Wells Middle School 4.00 50.00 9.00 0.00 63.00 63.00 0.00Dueitt Middle School 4.00 37.50 8.00 0.00 49.50 49.50 0.00Twin Creeks Middle School 4.00 39.90 8.00 0.00 51.90 51.90 0.00Bammel Middle School 4.00 51.50 8.00 0.00 63.50 63.50 0.00Claughton Middle School 4.00 42.50 9.00 0.00 55.50 55.50 0.00Bailey Middle School 4.00 46.50 9.00 0.00 59.50 59.50 0.00Roberson Middle School 4.00 43.50 9.00 0.00 56.50 56.50 0.00Bammel Elementary School 4.00 40.90 10.00 0.00 54.90 54.90 0.00Ponderosa Elementary School 2.00 27.90 8.00 0.00 37.90 37.90 0.00Winship Elementary School 2.00 28.90 7.00 0.00 37.90 37.90 0.00Reynolds Elementary School 2.00 28.90 9.00 0.00 39.90 39.90 0.00Meyer Elementary School 2.00 24.90 7.00 0.00 33.90 33.90 0.00Jenkins Elementary School 2.00 30.90 8.00 0.00 40.90 40.90 0.00Hirsch Elementary School 2.00 33.90 7.00 0.00 42.90 42.90 0.00Anderson Elementary School 2.00 28.90 7.00 0.00 37.90 37.90 0.00Link Elementary School 2.00 22.90 7.00 0.00 31.90 31.90 0.00Smith Elementary School 2.00 28.90 7.00 0.00 37.90 37.90 0.00Beneke Elementary School 2.00 27.90 8.00 0.00 37.90 37.90 0.00Thompson Elementary School 2.00 30.50 7.00 0.00 39.50 39.50 0.00Heritage Elementary School 2.00 21.90 7.00 0.00 30.90 30.90 0.00Clark Intermediate School 2.00 30.90 9.00 0.00 41.90 41.90 0.00Salyers Elementary School 2.00 38.90 10.00 0.00 50.90 50.90 0.00Clark Primary School 3.00 36.90 10.00 0.00 49.90 49.90 0.00Burchett Elementary School 3.00 33.50 8.00 0.00 44.50 44.50 0.00Cooper Elementary School 2.00 31.90 9.00 0.00 42.90 42.90 0.00McNabb Elementary School 2.00 27.50 8.00 0.00 37.50 37.50 0.00Northgate Elementary School 2.00 33.90 8.00 0.00 43.90 43.90 0.00Lewis Elementary School 2.00 18.90 7.00 0.00 27.90 27.90 0.00Booker Elementary School 2.00 27.90 11.00 0.00 40.90 40.90 0.00Hoyland Elementary School 3.00 39.90 10.00 0.00 52.90 52.90 0.00Eickenroht Elementary School 2.00 25.90 8.00 0.00 35.90 35.90 0.00Major Elementary School 2.00 26.90 9.00 0.00 37.90 37.90 0.00Marshall Elementary School 2.00 34.50 9.00 0.00 45.50 45.50 0.00

Subtotal 121.00 1,496.95 372.00 0.00 1,989.95 1,990.95 (1.00)Office of Academics 22.00 21.00 18.00 0.00 61.00 48.00 13.00Bilingual/ESOL 2.00 316.30 1.00 0.00 319.30 321.20 (1.90)Gifted & Talented Program 0.00 17.00 0.00 0.00 17.00 17.00 0.00Career & Technical Education 1.00 135.50 6.00 0.00 142.50 143.50 (1.00)Special Services 3.00 419.00 358.00 0.00 780.00 803.00 (23.00)Performing & Visual Arts 1.00 67.00 2.00 0.00 70.00 70.00 0.00State Compensatory Education 0.00 146.50 15.00 0.00 161.50 156.50 5.00Pre-Kindergarten 0.00 56.00 32.50 0.00 88.50 88.50 0.00High School Allotment 0.00 26.00 0.00 1.00 27.00 27.00 0.00Athletics 2.00 0.00 3.00 6.00 11.00 11.00 0.00Data Management & Compliance 3.00 4.00 3.00 0.00 10.00 10.00 0.00COO 2.00 3.00 1.00 0.00 6.00 5.00 1.00Superintendent 1.00 1.00 0.00 0.00 2.00 2.00 0.00Chief of Staff 6.00 1.00 2.00 0.00 9.00 9.00 0.00Office of School Leadership 6.00 0.00 4.00 0.00 10.00 10.00 0.00Human Resources 12.00 29.00 13.00 0.00 54.00 53.00 1.00Communications 4.00 9.00 7.00 0.00 20.00 20.00 0.00Distribution 1.00 1.00 3.00 11.50 16.50 0.00 16.50Financial Services 4.00 12.00 8.00 0.00 24.00 22.00 2.00Tax Office 1.00 1.00 3.00 0.00 5.00 5.00 0.00Safety & Risk 1.00 1.00 2.00 0.00 4.00 4.00 0.00Procurement 2.00 4.00 7.00 0.00 13.00 28.50 (15.50)Technology 5.00 23.00 1.00 3.00 32.00 32.00 0.00Transportation 2.00 6.00 10.00 347.00 365.00 365.00 0.00Maintenance 1.00 9.00 2.00 56.50 68.50 67.50 1.00Police 3.00 1.00 2.00 90.00 96.00 96.00 0.00Operations 1.00 0.00 2.00 266.00 269.00 269.00 0.00Internal Auditor 0.00 1.00 1.00 0.00 2.00 2.00 0.00TOTAL GENERAL FUND 207.00 2,807.25 878.50 781.00 4,673.75 4,676.65 (2.90)Child Nutrition 2.00 54.00 9.00 489.00 554.00 554.00 0.00Other Special Revenue 0.00 111.70 11.00 0.00 122.70 120.70 2.00Capital Projects 0.00 1.00 0.00 0.00 1.00 2.00 (1.00)TOTAL SPECIAL REVENUE FUNDS 2.00 166.70 20.00 489.00 677.70 676.70 1.00TOTAL ALL FUNDS 209.00 2,973.95 898.50 1,270.00 5,351.45 5,353.35 (1.90)

SCHEDULE H

2015-2016 AMENDED BUDGET - THIRD REVIEWTHIRD REVIEW MANNING TABLE RECAP

TO: Ann WestbrooksChief Financial Officer

FROM: Deeone McKeithanChief Human Resources Officer

DATE:

RE: 2015-2016 Third Review

The attached Manning Table changes have been made for the 2015-2016 Third Review.

Changes to the General Fund and Special Revenue Funds are as follows:

Reason

New Position

Increased EnrollmentDecreased Enrollment

Correction

Moves

Total Changes

A total of (1.90) positions have been added to the manning table.

0.00 2.00 1.00 0.00

Administrator / Principal

Teachers / Other Professionals

Paras Classified / Other

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

(2.00) (1.90) 0.00 2.00

0.00 (6.90) (1.00) 2.00

(2.00) 3.00 0.00 0.00

Spring Independent School District is an equal opportunity employer. The Board of Trustees and its agents, officers and staff members shall not discriminate on the basis of gender, race, disabling condition, age, color, religion, national origin, military status, or any other legally protected status in making decisions regarding staff members or students.